Search results

This paper aims to examine the geochemical change experienced by laterites in Kerala, India, subjected to tropical monsoonal climate. These sediments are underlain by hard rock. The source rock characteristics have a major stake on the ultimate composition of sediments, as also the climatic conditions which an area experience.

Core samples have been obtained from several locations in a lateritic plateau. The upper portions of the borehole cores are composed of the lateritic hard cap, followed by lateritic soils. The soil samples were subjected to sediment texture analysis and XRF analysis (Bruker S4 Pioneer Sequential Wavelength-Dispersive XRF) for the determination of major elements ((in oxide form).

Major element geochemistry has revealed the following order of relative proportions of elements (in oxide form) SiO₂ > Al₂O₃ > Fe₂O₃ > TiO₂ >> Na₂O > P₂O₅ > CaO > K₂O > MgO > MnO. Even though the concentrations of SiO₂, Al₂O₃ and Fe₂O₃ contribute 90% of major element chemistry, there is no significant correlation found for these elements within themselves or with others.

Microscale movement of elements could not be characterised in this study. This requires access to an electron probe micro analyzer.

The practical implication of tropical weathering is that enhanced chemical leaching leads to movement of most elements out of the system, except for Al, leading to the possible formation of bauxite, or aluminous laterite.

The weathered products in this study provide livelihood sustenance for many of the local households, through manual production of laterite bricks, which are used in construction.

The indices of the intensity of chemical alteration/weathering like chemical index of alteration (CIA), chemical index of weathering (CIW) and weathering index of parker (WIP) reveal that the sediments indicate intense weathering of the source area prior to being deposited in the present location. This indicates enhanced monsoonal activity in the provenance areas, than that obtained today.

Purpose: Small and medium enterprises (SMEs) are the most significant contributors to maximum employment generation, the gross domestic product (GDP) of many countries, and the overall global economy. It is also evident that cyber threats are becoming a big challenge for SMEs, which is directly impacting global economy.

Methodology: Existing research inputs were accessed to understand current cyber threats for SMEs and their cybersecurity posture. Additionally, this research has collected the latest insights by taking direct inputs from SMEs and conducting a well-designed research survey. It has provided a few direct inputs to designing solutions for the SME segment. For analysis and recommendations, cybersecurity best practices and core cybersecurity concepts are considered at the centre of the solution.

Findings: Implementing existing cybersecurity standards or frameworks is not easy for SMEs, as they generally have limited resources and different priorities for their business when it comes to the implementation of any cybersecurity controls. Currently, many cybersecurity standards are not able to support the implementation of business domain-specific controls.

Practical implications: Along with the research findings shared in this chapter, as a resolution to the problems faced by SMEs, the authors will propose a new framework as a solution. This framework is designed using core concepts of cybersecurity such as confidentiality, integrity, and availability (CIA triad) as well as defence in depth (DiD) mechanisms in each layer of organisation. The authors will also share a high-level idea about how reliable artificial intelligence-based software can help identify recommended controls for particular SMEs.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier 25), the consequences on employees of such a reduction can be assessed; and relevant attitudes and aspirations better known.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

The objective of this chapter is to outline an integrating picture of the situation, representativeness, contradictions, and challenges that the treatment of diversity assumes in Brazilian society and in its organizations. The aim is to reply to the research question: “How are public policies and organizational practices constructing ways of inserting and valuing the diversity of Brazilians?” We provide a brief background of the changes in the global and Brazilian contexts over the last few decades and analyze the demographic data presented in the 2010 Census and in studies on diversity that were published in the main periodicals in the Administration area in Brazil, between 2000 and 2014 with regard to the segments most widely studied in the academic literature: Afro-descendants, homosexuals, the elderly, Indians, women, and people with a disability. The conclusion reached is that, in a short period of time, Brazil has made great strides in constructing the mechanisms and legal devices for recognizing the rights of its diverse population and that private companies are in the initial stages of introducing diversity programs.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

This study aims to discuss the nutritional value and potential nutraceutical properties of Diospyros kaki L. (DKL); to encapsulate recent studies conducted across the world to develop functional foods using different parts of Persimmon fruit to emphasise on the need for further research on Persimmon fruit.

The methodology of the study involved surveying primary and secondary information generated in the respective field of interest. The papers found most suited for the research problem and objective of the study were selected. The perspectives taken by different studies and researchers were synthesised to generate a solution to the research problems and to bridge the research gaps in the field.

As a result of the global rise in the prevalence of metabolic disorders, researchers are aimed at identifying nutrient rich foods and techniques to develop functional foods for the population. Researchers have recognised the role of fresh fruits and vegetables, whole grains and probiotics, are now interested in leveraging these foods by incorporating them in conventional foods, such as breads, jams, pastas and yoghurts as functional ingredients. One such food that has gained the interests of various researchers is DKL. Owing to its rich macro-and micro-nutrient, as well as phytochemical content various studies have been conducted to explore the possibility of using it as a functional ingredient to develop a range of foods.

A limited studies are available that have investigated the effect of the functional foods developed using different parts of Persimmon fruit on different ailments.

This study collected the data/information from recently published research in the field of health and medicinal benefits of Persimmon fruits and its utilisation to develop functional food.

The purpose of this paper is to set guidelines for the development and review of environmental impact statements (EIS) for major development projects proposed in the third review of the Kuwait Master Plan (KMP3). Best practices for environmental quality management to alleviate the impact of these projects on the environment are discussed.

The paper selects six major projects proposed for the period (2005‐2030) in KMP3. These projects include construction of new towns, power plants, highways, hospitals, waterfront projects and sanitary engineering projects. The current environmental impact assessment (EIA) system in Kuwait is reviewed and a comprehensive proposal to develop or review EISs for each of the six projects is recommended.

The projects selected are known to have adverse environmental impacts. The proposed EIS system will help developers prepare and submit a comprehensive EIS to obtain an environmental permit from the Environment Public Authority in Kuwait.

The proposed guidelines could be modified and applied to EISs for similar projects in other Gulf countries and other regions in the world that have similar climate conditions and geographies.

It is hoped that the proposed EIS guidelines will qualify as best practices for environmental quality management of comparable projects. The guidelines should reduce the time involved for preparing EISs and promote greater content accuracy in addition to promoting a “cleaner production” approach for these projects.