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Book part
Publication date: 17 May 2024

Melake Tewolde

The Horn of Africa which has geostrategic importance is endowed with huge natural resources. However, the region is one of the conflict-prone regions in the world. Deficiencies in…

Abstract

The Horn of Africa which has geostrategic importance is endowed with huge natural resources. However, the region is one of the conflict-prone regions in the world. Deficiencies in governance systems, deprivations and poverty, resource-based inter-communal conflicts and unduly interventions of external powers in the internal affairs of the countries have been the main triggers of conflicts. With the persistence of conflicts, the Horn of African countries have remained underdeveloped with poor development outcomes. The conflicts in the region, thus, must be reversed through genuine cooperation among the Horn of African countries. For regional durable peace and sustainable development in the Horn of Africa, the following measures are suggested: (i) Political recommitment and political willingness of leaderships in the Horn of African countries for broader regional cooperation for durable peace and development to address regional challenges jointly. (ii) Promote good governance and democratic principles. (iii) Strengthen regional cooperation among institutions of higher education to facilitate access to global knowledge. (iv) Establishment of regional media that promotes good images of the Horn of Africa. (v) Establishment of Horn of Africa Institute for Peace and Development to cultivate good governance and tolerance. (vi) Provision of civic education at all levels of education to promote understanding among different ethnic groups. (vii) Increase investments to improve the livelihoods of marginalised groups, particularly nomadic communities and unemployed youth. (viii) Refrainment of external powers from meddling in the internal affairs of the Horn of African countries.

Details

International Trade, Economic Crisis and the Sustainable Development Goals
Type: Book
ISBN: 978-1-83753-587-3

Keywords

Book part
Publication date: 5 April 2024

Feng Yao, Qinling Lu, Yiguo Sun and Junsen Zhang

The authors propose to estimate a varying coefficient panel data model with different smoothing variables and fixed effects using a two-step approach. The pilot step estimates the…

Abstract

The authors propose to estimate a varying coefficient panel data model with different smoothing variables and fixed effects using a two-step approach. The pilot step estimates the varying coefficients by a series method. We then use the pilot estimates to perform a one-step backfitting through local linear kernel smoothing, which is shown to be oracle efficient in the sense of being asymptotically equivalent to the estimate knowing the other components of the varying coefficients. In both steps, the authors remove the fixed effects through properly constructed weights. The authors obtain the asymptotic properties of both the pilot and efficient estimators. The Monte Carlo simulations show that the proposed estimator performs well. The authors illustrate their applicability by estimating a varying coefficient production frontier using a panel data, without assuming distributions of the efficiency and error terms.

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Essays in Honor of Subal Kumbhakar
Type: Book
ISBN: 978-1-83797-874-8

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Article
Publication date: 28 June 2024

Zhiwei Qi, Tong Lu, Kun Yue and Liang Duan

This paper aims to propose an incremental graph indexing method based on probabilistic inferences in Bayesian network (BN) for approximate nearest neighbor search (ANNS) that adds…

Abstract

Purpose

This paper aims to propose an incremental graph indexing method based on probabilistic inferences in Bayesian network (BN) for approximate nearest neighbor search (ANNS) that adds unindexed queries into the graph index incrementally.

Design/methodology/approach

This paper first uses the attention mechanism based graph convolutional network to embed a social network into the low-dimensional vector space, which could improve the efficiency of graph index construction. To add the unindexed queries into the graph index incrementally, this study proposes to learn the rule-based BN from social interactions. Thus, the dependency relations of unindexed queries and their neighbors are represented, and the probabilistic inferences in BN are then performed.

Findings

Experimental results demonstrate that the proposed method improves the search precision by at least 5% and search efficiency by 10% compared to the state-of-the-art methods.

Originality/value

This paper proposes a novel method to construct the incremental graph index based on probabilistic inferences in BN, such that both indexed and unindexed queries in ANNS could be addressed efficiently.

Details

International Journal of Web Information Systems, vol. 20 no. 4
Type: Research Article
ISSN: 1744-0084

Keywords

Abstract

Details

Children and the Climate Migration Crisis: A Casebook for Global Climate Action in Practice and Policy
Type: Book
ISBN: 978-1-80455-910-9

Book part
Publication date: 28 October 2024

Meena Gupta, Prakash Kumar and Aniket Mishra

As the today's world is leading toward the digital dependency and after the world pandemic of COVID-19, the dependency of students and the university is completely through a…

Abstract

As the today's world is leading toward the digital dependency and after the world pandemic of COVID-19, the dependency of students and the university is completely through a digital medium, in context with that the higher education according to the demand of the generation is leading towards digital transformation. The digital transformation in the sector of education is the road map for the sustainable management and development of education. The digital transformation is the new pillar of education in which the students are mostly reliable. The digitalization in the field of education will lead to simple and clarified as well as multiple way for acquiring the knowledge. As the integration of the new model of education system is applied and implemented throughout the globe, the digital medium plays a significant role for the smooth and the systemic development of the model. In this chapter, the pathway for the development of the well-stable and well-developed strategies is considered in which the integration of the essential requirements, proper guidance, and advantages of the model is dependent for the transformation to digital medium of the higher education that will be leading to the development of the management and the education system. The foundation of that transformation model is detailed in the paper for the digitalization of higher education.

Details

Digital Transformation in Higher Education, Part B
Type: Book
ISBN: 978-1-83608-425-9

Keywords

Content available
Book part
Publication date: 12 December 2024

Louise Wattis

Abstract

Details

Gender, True Crime and Criminology
Type: Book
ISBN: 978-1-80455-361-9

Book part
Publication date: 24 June 2024

Aimee Drolet, Tayler Bergstrom and Ilana Brody

This chapter reviews research on age-related differences in how consumers process information. Specifically, it discusses many of the effects of aging on the quality and quantity…

Abstract

This chapter reviews research on age-related differences in how consumers process information. Specifically, it discusses many of the effects of aging on the quality and quantity of consumers' sensory, cognitive, and emotional functioning. Some studies suggest that the manner in which elderly (age 65 and over) consumers process information may render them more vulnerable than young and middle-aged consumers to malign persuasion attempts. This chapter reveals that age has selective effects on information processing such that elderly consumers are sometimes more susceptible to marketing influence and sometimes they are less susceptible.

Book part
Publication date: 26 April 2024

Emily Bouck, Larissa Jakubow and Sarah Reiley

This chapter sought to answer the following questions: (a) what does special education means for students with intellectual disability?, (b) what is being done, and (c) how do we…

Abstract

This chapter sought to answer the following questions: (a) what does special education means for students with intellectual disability?, (b) what is being done, and (c) how do we maintain tradition? The answers, while complicated, suggest special education for students with intellectual disability historically and currently involves attention to what, how, and where, with the how being the key elements of special education for students with intellectual disability. This chapter discussed the what, how, and where for students with intellectual disability in a historical and current framework while also providing evidence-based practices for students with intellectual disability to implement to maintain the tradition of high-quality services.

Article
Publication date: 26 May 2023

David John Gilchrist, Dane Etheridge and Zhangxin (Frank) Liu

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to…

Abstract

Purpose

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.

Design/methodology/approach

The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.

Findings

The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.

Originality/value

The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.

Details

Journal of Accounting Literature, vol. 46 no. 2
Type: Research Article
ISSN: 0737-4607

Keywords

Content available
Book part
Publication date: 4 March 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

Abstract

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-312-1

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