A differential game (DG) model for a developing and a developed country is considered.Each player makes decisions about how much resource to be used to restrict the opponent's developmentso as to maximize his weig...A differential game (DG) model for a developing and a developed country is considered.Each player makes decisions about how much resource to be used to restrict the opponent's developmentso as to maximize his weighted sum of current consumption and final output.Current consumption isassumed to be preferred to final output for both players.The developing country is assumed to havea higher economic growth rate and a higher preference to final output,whereas the developed countryis assumed to have a higher initial income and a higher efficiency in restricting his opponent.Thisproblem is investigated under three kinds of information structures,i.e.,a zerosum,a nonzero-sum,anda Stackelberg game.Open-loop equilibrium solutions are obtained for all the three cases.Economicimplications of the result are provided.展开更多
Childbirth experience is one of the most intense pain that majority of women will endure during their lifetime. Concerns about pain in labor remain a hot topic, and its popularity gets more common day by day as more w...Childbirth experience is one of the most intense pain that majority of women will endure during their lifetime. Concerns about pain in labor remain a hot topic, and its popularity gets more common day by day as more women become aware of their rights to achieve a better quality of care during labor. There are various non-pharmacologic (transcutaneous electrical nerve stimulation, hydrotherapy, intradermal water injections and acupuncture) and pharmacologic treatments (nitrous oxide, opioids and regional analgesia techniques: spinal, epidural and combined epidural analgesia) available today. Among these, epidural analgesia offers the most effective form of pain relief and is considered to be the gold standard of labor analgesia. Despite having labor analgesic services, most women still go through painful labor due to lack of knowledge regarding it, particularly in developing countries. The main source of information regarding pain reliefs is from friends and relatives, revealing the lack of information from caregiver’s side. So this study reflects that there is a wide gap in the communication between pregnant women and obstetricians. It supports the fact that obstetricians through the practice of routinely offering labor analgesia can significantly improve the maternal and perinatal outcomes of pregnancy. Provision of standardized epidural analgesia information at an appropriate time in their pregnancy may benefit them by the practice of mutual decision-making. Thus, it may prevent women from making a difficult choice of cesarean section to avoid the fear of painful labor.展开更多
Common mental disorders(CMDs),such as depressive and anxiety disorders,constitute a significant public health problem in low-and middle-income countries,such as India,where they rank among the leading causes of disabi...Common mental disorders(CMDs),such as depressive and anxiety disorders,constitute a significant public health problem in low-and middle-income countries,such as India,where they rank among the leading causes of disability and impaired quality of life.Outcomes are further compromised by a large treatment gap,poor adherence to therapeutic regimens,and high attrition rates.The prevalence and severity of CMDs are disproportionately higher in women.Additionally,structural factors influencing healthcare access,along with sociocultural factors,such as gender-based violence,limited autonomy in healthcare decisions,and greater levels of discrimination and stigma,result in poorer outcomes among women with CMDs.Therefore,there is a pressing need for care packages that are culturally sensitive,gender-responsive,and designed to address these structural and sociocultural factors,as highlighted in the literature from India.展开更多
Growing client population, ever-increasing service demand, and complexity of services are the driving factors for the mobile operators for a paradigm shift in their core technology and radio access networks. 5G mobile...Growing client population, ever-increasing service demand, and complexity of services are the driving factors for the mobile operators for a paradigm shift in their core technology and radio access networks. 5G mobile network is the result of this paradigm shift and currently under deployment in many developed countries such as United States, United Kingdom, South Korea, Japan, and China—to name a few. However, most of the Least Developed Countries (LDCs) have very recently been implemented 4G mobile networks for which the overall role out phase is still not complete. In this paper, we investigate how feasible it is for LDCs to emphasize on a possible deployment of 5G networks at the moment. At first, we take a holistic approach to show the major technical challenges LDCs are likely to face while deploying the 5G mobile networks. Then we argue that various security aspects of 5G networks are an ongoing issue and LDCs are not technologically competent to handle many security glitches of 5G networks. At the same time, we show that most of the use cases of 5G networks are not applicable in the context of many LDCs (at least at the present time). Finally, this paper concludes that the start of the 5G network deployment in LDCs would take much longer time than expected.展开更多
Given developments in urbanization, agricultural, and technological practices, the diet and lifestyle of developed countries has changed dramatically over the course of the last century[1].
Rust belt cities are largely threatened by a waste of urban space at their core;however,in developing countries where land resources are widely used as instruments for macroeconomic stabilization,urban periphery is al...Rust belt cities are largely threatened by a waste of urban space at their core;however,in developing countries where land resources are widely used as instruments for macroeconomic stabilization,urban periphery is also at risk of being underutilized due to land hoarding.Such geographic differences entail new knowledge about how,where,and why underutilized lands are regenerated in the city.Furthermore,rapid urban growth imposes development disparity and mixed underutilization issues on cities in developing countries;therefore,how the geo-information obtained by the regeneration of different underutilized lands differs will be valuable for urban planners and policymakers to make prudent trade-offs.To fill these gaps,we conducted a sequential investigation into the regeneration of underutilized lands in a representative rust belt city – Changchun City in Northeast China,in an attempt to measure the regeneration pattern and analyze the underlying determinants using the Classification and Regression Trees analysis.The results indicated that,of all underutilized lands,increments of vacant lot and remnant cultivated land continued to plague the expanding urban periphery during 2016–2019.In a way,reduced underutilized lands alleviated land use conflicts at the city core.Nearly 23% of the underutilized areas had been regenerated,dominated by realty development,with most converted to residential lands,ecological lands and industrial lands.On the contrary,conversion to transportation lands and parking lots seemed to avoid the rapidly expanding sites.The regeneration rates in a certain area can be increased by a multitude of factors,including denser,simply structured land underutilization,abundant ecosystem services nearby and accessibility to public infrastructures.Site conditions such as residential density and accessibility may have fueled the regeneration associated with residential purposes,while regeneration of industrial development was closely associated with the underutilization density and parcel regularity.This research provides an empirical paradigm for delivering regeneration geo-information across different underutilized lands,particularly for rust belt cities that are caught between a shrinking core and speculative periphery.展开更多
AIM:To review the management of cataract in children in a tertiary hospital in a developing country,and to highlight the challenges therein.· METHODS:The hospital records of children aged 15 years or less that ha...AIM:To review the management of cataract in children in a tertiary hospital in a developing country,and to highlight the challenges therein.· METHODS:The hospital records of children aged 15 years or less that had cataract surgery at University of Nigeria Teaching Hospital,Enugu from 2005 to 2008 were reviewed retrospectively.Information was obtained on bio-data,pre-and post-operative visual acuity(VA),biometry,and type of surgery,use of intraocular lens(IOL) and presence of co-morbidity.SPSS was used for data entry and analysis.· RESULTS:The hospital records of 21 children(26 eyes) were analyzed.There were 12 males(57.1%) and 9 females(42.9%).Pre-operative VA could not be assessed in 11 eyes(42.3%),14 eyes(53.9%) had VA <3/60 and one eye(3.8%) had VA 6/60.Biometry was done in only 5 eyes(19.2%).All eyes had standard extracapsular cataract extraction without primary posterior capsulectomy;12 eyes(46.2%) had posterior chamber intraocular lens(PC-IOL) implant while 13 eyes(50.0%) had no IOL.After 12 weeks of follow up,vision assessment was available in only 15 eyes.With best correction,VA of 6/18 or better was achieved in only 5 eyes(33.3%).· CONCLUSION:Inadequate facilities and inadequate follow up after surgery are some of the challenges in managing paediatric cataract in the developing countries.If these challenges are not addressed,cataract will remain a major cause of childhood blindness and low vision in Africa for many years.There should be collaboration between Paediatric Ophthalmology Centres in industrialized and developing countries to enhance skill transfer.Governmental and International Non-governmental Organizations can go a long way to facilitate this exchange.展开更多
This study was aimed to investigate the challenges and impacts of International Financial Reporting Standards （IFRS） adoption and implementation in Indonesia, an emerging country by focusing on extra-financial facto...This study was aimed to investigate the challenges and impacts of International Financial Reporting Standards （IFRS） adoption and implementation in Indonesia, an emerging country by focusing on extra-financial factors analysis. A series of questionnaires was built up regarding some selected items which have a marginal effect on IFRS adoption and implementation by Indonesian companies, the first part of the questionnaires was designed to gather information relating participants background, the second part of the questionnaire was set to collect participants opinion regarding IFRS adoption and implementation in Indonesia, and the third part of the questionnaire was an open questionnaire to enable the participants to give them suggestion or any additional information they feel can help IFRS adoption and implementation in Indonesia. The findings of this investigation reveal that Indonesia companies have facing several challenges and impacts in their IFRS adoption and implementation such as legal system, taxation system, economy and political ties, accounting education and its infrastructure, and culture structure. To ensure adoption and effective implementation of IFRS, Institute of Indonesia chartered accountants （IAI）, Indonesia government, Indonesia accounting body and academic must work together to reform the consistence of accounting standard for better applicability of IFRS in ensuring transparent information environment.展开更多
Geriatric trauma patients require special consideration. They frequently have comorbidities and reduced physiologic reserves, influencing treatment decisions and outcomes. Hence, a comprehensive approach is fundamenta...Geriatric trauma patients require special consideration. They frequently have comorbidities and reduced physiologic reserves, influencing treatment decisions and outcomes. Hence, a comprehensive approach is fundamental to ensure better results. The authors retrospectively evaluated the profile of 332 cases of geriatric trauma over ten years (January 2010-December 2019) at National Orthopaedic Hospital Enugu, in South-East Nigeria. The mean age of patients was 74.78 years (SD = 8.69), with females presenting at a later age than men (76.05 vs 73.69 years), p = 0.013. The commonest mechanism of injury was ground-level fall (47.59%), with proximal femoral fractures being the most common (41.27%). Only 47% of geriatric patients presented to a hospital within 24 hours following injury, and the mean duration of admission was 28 days. Approximately 77% of patients had operative care, and 68.67% expressed satisfaction with the outcome of their management. The mortality rate was 2.11%. In conclusion, most geriatric fractures require surgical intervention and education to facilitate early hospital presentation is needed.展开更多
This paper applies the Pairwise Panel Granger Causality test to examine the relationship between ICT （information and communication technology） expenditure and the rate of growth of GDP （gross domestic product） pe...This paper applies the Pairwise Panel Granger Causality test to examine the relationship between ICT （information and communication technology） expenditure and the rate of growth of GDP （gross domestic product） per capita. This is accomplished by using cross-country time-series data for a total of 70 developed and developing countries for the period from 2003 to 2008. The study reveals that the existence of causality and its direction differ across different income-group of countries and over the number of lags included. ICT investment expenditure as a percentage of GDP appears to cause the rate of growth of GDP per capita for the high income group and all income groups combined with lags higher than one year. However, for the upper- and lower-middle income groups, the study detects causality in neither direction. Also, when only one lag is included, the study suggests no causality in either direction for any of the income-groups of countries.展开更多
Nowadays, globalization has become an essential tool for cooperation in the world and it is remarkable in many aspects, characterized by economic interdependence of states. Economical diplomacy became a precious eleme...Nowadays, globalization has become an essential tool for cooperation in the world and it is remarkable in many aspects, characterized by economic interdependence of states. Economical diplomacy became a precious element in foreign mutual relation. This paper discusses the evidence of modern economic diplomacy within an environment of economic interdependence and how it is seen in third world countries. The paper investigates also the relation between Africa continent and the rest of the world as well. The predominant actors in this modern economic diplomacy are developed countries. As we may all expect, countries will expect that their economic diplomacy and commercial diplomacy will serve their national interest in the economic and business sphere. With the increasing complexity of international economic relation, the traditional state-to-state diplomacy is no longer accurate and has been fragmented making more complex due to the growth of non-state actors in the international economic relations. What is the role of those non-state actors in international economic and diplomatic cooperation？ The participation of these non-state actors in the modern economic diplomacy will be discussed in this paper as well.展开更多
Since the developments regarding the economic regime in developed countries follow a different path as opposed to those in developing countries, in this article, these two groups of countries will be examined separate...Since the developments regarding the economic regime in developed countries follow a different path as opposed to those in developing countries, in this article, these two groups of countries will be examined separately. Priority will be given to investigate the economic regime in developed countries due to historical and theoretical reasons. Today, both in developed and developing countries the economic activities basically are taken up by the private sector, nevertheless the government contributes to these activities through intervention, guidance, protectionism, and investment. Still the level of government intervention, protection and public investments in developed countries appears to be at the minimum. The role of government in developing countries, however, seems to be more significant. The gravity of the government＇s role depends on the degree of development for the countries concerned In the countries where the level of development is low, the role of government increases, in other words, the improvement in development decreases the role government.展开更多
Climate change is an alarming global challenge, particularly affecting the least developed countries (LDCs) including Liberia. These countries, located in regions prone to unpredictable temperature and precipitation c...Climate change is an alarming global challenge, particularly affecting the least developed countries (LDCs) including Liberia. These countries, located in regions prone to unpredictable temperature and precipitation changes, are facing significant challenges, particularly in climate-sensitive sectors such as mining and agriculture. LDCs need more resilience to adverse climate shocks but have limited capacity for adaptation compared to other developed and developing nations. This paper examines Liberia’s susceptibility to climate change as a least developed country, focusing on its exposure, sensitivity, and adaptive capacity. It provides an overview of LDCs and outlines the global distribution of carbon dioxide emissions. The paper also evaluates specific challenges that amplify Liberia’s vulnerability and constrain sustainable adaptation, providing insight into climate change’s existing and potential effects. The paper emphasizes the urgency of addressing climate impacts on Liberia and calls for concerted local and international efforts for effective and sustainable mitigation efforts. It provides recommendations for policy decisions and calls for further research on climate change mitigation and adaptation.展开更多
One of the fundamental issues in developing countries is how to evolve tax policies that can generate sufficient revenue for government activities.Consequent upon the above,this study examined tax policies and plannin...One of the fundamental issues in developing countries is how to evolve tax policies that can generate sufficient revenue for government activities.Consequent upon the above,this study examined tax policies and planning in developing sub-Saharan African countries.It adopted table content analysis and descriptive statistics in its methodology.The study observed that aggressive tax planning which the Multi-National Corporations execute through royalty payment,interest payment,strategic transfer pricing and treaty shopping,among others,has caused countries around the globe huge revenue losses annually and has become a matter of serious concern to both the developed and developing economies.The implication of this is that achievement of objectives of tax policies and their reforms will remain a mirage in sub-Saharan African countries.The study concluded that the prevalence of illicit financial outflows in the form of tax evasion and avoidance in the guise of aggressive tax planning by multinational corporations,however,makes Africa’s tax policies worse.It was recommended that the Organization for Economic Corporation and Development,and the G-20 should involve developing countries in the Base Erosion and Profit Shifting project as they are the worst victims of these activities.展开更多
Urbanization is the inevitable path of national economic development,and the level of urbanization development in most African countries is still low.By analyzing five typical developed countries in the United States,...Urbanization is the inevitable path of national economic development,and the level of urbanization development in most African countries is still low.By analyzing five typical developed countries in the United States,Britain,France,Germany,and Japan,this paper discusses the promoting factors and problems of the rapid urbanization development in their specific years,as well as the experiences and lessons that Africa can learn,so as to prevent Africa from taking the detour in the urbanization process of Western developed countries and promote the balanced regional development of various African countries.展开更多
In the field of renewable energy, self-provided research in developing countries is barely present, but most welcomed. The creation of know-how and self-development of technologies should reduce the dependence on indu...In the field of renewable energy, self-provided research in developing countries is barely present, but most welcomed. The creation of know-how and self-development of technologies should reduce the dependence on industrialized countries for both materials and knowledge. This work presents technological and social issues related to the construction of a low budget solar laboratory in Mozambique. The goal is to demonstrate that scientific level research can be carried out in developing countries by using affordable solutions without sacrificing quality of the results. For this investigation, a solar laboratory was built in 2011 at Universidade Eduardo Mondlane of Maputo. The laboratory enables measurements?to evaluate solar?thermal and?photovoltaic-thermal?hybrid collectors.?Thanks to the?flexibility of the system,?students and teaching staff can?add/remove equipment and develop customised local research programs. In addition, a course on the principles of solar energy and collector simulation for local students was taught. The needed data acquisition devices usually used in Europe were compared with cheaper and easy-maintenance ones. Calibration and estimation of the uncertainty were successfully performed. Approximately 9% of inaccuracy in the measurement was introduced by the cheaper equipment, but the investment cost was reduced by more than 90%. Other issues, results and future recommendations are shown.展开更多
EDITOR'S NOTE: The National Working Committee for Children and Women (NWCCW) issued a national report on child development on May 27. The three-chapter report discusses the policies adopted and actions taken by th...EDITOR'S NOTE: The National Working Committee for Children and Women (NWCCW) issued a national report on child development on May 27. The three-chapter report discusses the policies adopted and actions taken by the government to protect the legitimate rights and interests of children in the last few years. It also illustrates the improvements and progress made in children's health and education, and pinpoints the problems and future challenges facing the nation on child development issues. The full text of the report follows:展开更多
The lianghui, or the annual Two Sessions of the National People＇s Congress （NPC） and the Chinese People＇s Political Consultative Conference （CPPCC） National Committee, are always a great political event in China...The lianghui, or the annual Two Sessions of the National People＇s Congress （NPC） and the Chinese People＇s Political Consultative Conference （CPPCC） National Committee, are always a great political event in China, but more so this year, with groundbreaking outcomes.展开更多
In early 2009, we made the following prediction: "When people look back on our day of financial crisis, they won’t see it as a tragic episode of frustrated development for China, but as an important historical p...In early 2009, we made the following prediction: "When people look back on our day of financial crisis, they won’t see it as a tragic episode of frustrated development for China, but as an important historical period for China to rise against the torrent of crisis and realize the rejuvenation of展开更多
基金supported by the National Natural Science Foundatiou of China under Grant Nos. 70771118 and 70371030the Scientific Research Foundation for the Returned Overseas Chinese Scholars, State Education Ministry under Grant No. 2006.331
文摘A differential game (DG) model for a developing and a developed country is considered.Each player makes decisions about how much resource to be used to restrict the opponent's developmentso as to maximize his weighted sum of current consumption and final output.Current consumption isassumed to be preferred to final output for both players.The developing country is assumed to havea higher economic growth rate and a higher preference to final output,whereas the developed countryis assumed to have a higher initial income and a higher efficiency in restricting his opponent.Thisproblem is investigated under three kinds of information structures,i.e.,a zerosum,a nonzero-sum,anda Stackelberg game.Open-loop equilibrium solutions are obtained for all the three cases.Economicimplications of the result are provided.
文摘Childbirth experience is one of the most intense pain that majority of women will endure during their lifetime. Concerns about pain in labor remain a hot topic, and its popularity gets more common day by day as more women become aware of their rights to achieve a better quality of care during labor. There are various non-pharmacologic (transcutaneous electrical nerve stimulation, hydrotherapy, intradermal water injections and acupuncture) and pharmacologic treatments (nitrous oxide, opioids and regional analgesia techniques: spinal, epidural and combined epidural analgesia) available today. Among these, epidural analgesia offers the most effective form of pain relief and is considered to be the gold standard of labor analgesia. Despite having labor analgesic services, most women still go through painful labor due to lack of knowledge regarding it, particularly in developing countries. The main source of information regarding pain reliefs is from friends and relatives, revealing the lack of information from caregiver’s side. So this study reflects that there is a wide gap in the communication between pregnant women and obstetricians. It supports the fact that obstetricians through the practice of routinely offering labor analgesia can significantly improve the maternal and perinatal outcomes of pregnancy. Provision of standardized epidural analgesia information at an appropriate time in their pregnancy may benefit them by the practice of mutual decision-making. Thus, it may prevent women from making a difficult choice of cesarean section to avoid the fear of painful labor.
文摘Common mental disorders(CMDs),such as depressive and anxiety disorders,constitute a significant public health problem in low-and middle-income countries,such as India,where they rank among the leading causes of disability and impaired quality of life.Outcomes are further compromised by a large treatment gap,poor adherence to therapeutic regimens,and high attrition rates.The prevalence and severity of CMDs are disproportionately higher in women.Additionally,structural factors influencing healthcare access,along with sociocultural factors,such as gender-based violence,limited autonomy in healthcare decisions,and greater levels of discrimination and stigma,result in poorer outcomes among women with CMDs.Therefore,there is a pressing need for care packages that are culturally sensitive,gender-responsive,and designed to address these structural and sociocultural factors,as highlighted in the literature from India.
文摘Growing client population, ever-increasing service demand, and complexity of services are the driving factors for the mobile operators for a paradigm shift in their core technology and radio access networks. 5G mobile network is the result of this paradigm shift and currently under deployment in many developed countries such as United States, United Kingdom, South Korea, Japan, and China—to name a few. However, most of the Least Developed Countries (LDCs) have very recently been implemented 4G mobile networks for which the overall role out phase is still not complete. In this paper, we investigate how feasible it is for LDCs to emphasize on a possible deployment of 5G networks at the moment. At first, we take a holistic approach to show the major technical challenges LDCs are likely to face while deploying the 5G mobile networks. Then we argue that various security aspects of 5G networks are an ongoing issue and LDCs are not technologically competent to handle many security glitches of 5G networks. At the same time, we show that most of the use cases of 5G networks are not applicable in the context of many LDCs (at least at the present time). Finally, this paper concludes that the start of the 5G network deployment in LDCs would take much longer time than expected.
文摘Given developments in urbanization, agricultural, and technological practices, the diet and lifestyle of developed countries has changed dramatically over the course of the last century[1].
基金National Natural Science Foundation of China,No.42001223。
文摘Rust belt cities are largely threatened by a waste of urban space at their core;however,in developing countries where land resources are widely used as instruments for macroeconomic stabilization,urban periphery is also at risk of being underutilized due to land hoarding.Such geographic differences entail new knowledge about how,where,and why underutilized lands are regenerated in the city.Furthermore,rapid urban growth imposes development disparity and mixed underutilization issues on cities in developing countries;therefore,how the geo-information obtained by the regeneration of different underutilized lands differs will be valuable for urban planners and policymakers to make prudent trade-offs.To fill these gaps,we conducted a sequential investigation into the regeneration of underutilized lands in a representative rust belt city – Changchun City in Northeast China,in an attempt to measure the regeneration pattern and analyze the underlying determinants using the Classification and Regression Trees analysis.The results indicated that,of all underutilized lands,increments of vacant lot and remnant cultivated land continued to plague the expanding urban periphery during 2016–2019.In a way,reduced underutilized lands alleviated land use conflicts at the city core.Nearly 23% of the underutilized areas had been regenerated,dominated by realty development,with most converted to residential lands,ecological lands and industrial lands.On the contrary,conversion to transportation lands and parking lots seemed to avoid the rapidly expanding sites.The regeneration rates in a certain area can be increased by a multitude of factors,including denser,simply structured land underutilization,abundant ecosystem services nearby and accessibility to public infrastructures.Site conditions such as residential density and accessibility may have fueled the regeneration associated with residential purposes,while regeneration of industrial development was closely associated with the underutilization density and parcel regularity.This research provides an empirical paradigm for delivering regeneration geo-information across different underutilized lands,particularly for rust belt cities that are caught between a shrinking core and speculative periphery.
文摘AIM:To review the management of cataract in children in a tertiary hospital in a developing country,and to highlight the challenges therein.· METHODS:The hospital records of children aged 15 years or less that had cataract surgery at University of Nigeria Teaching Hospital,Enugu from 2005 to 2008 were reviewed retrospectively.Information was obtained on bio-data,pre-and post-operative visual acuity(VA),biometry,and type of surgery,use of intraocular lens(IOL) and presence of co-morbidity.SPSS was used for data entry and analysis.· RESULTS:The hospital records of 21 children(26 eyes) were analyzed.There were 12 males(57.1%) and 9 females(42.9%).Pre-operative VA could not be assessed in 11 eyes(42.3%),14 eyes(53.9%) had VA <3/60 and one eye(3.8%) had VA 6/60.Biometry was done in only 5 eyes(19.2%).All eyes had standard extracapsular cataract extraction without primary posterior capsulectomy;12 eyes(46.2%) had posterior chamber intraocular lens(PC-IOL) implant while 13 eyes(50.0%) had no IOL.After 12 weeks of follow up,vision assessment was available in only 15 eyes.With best correction,VA of 6/18 or better was achieved in only 5 eyes(33.3%).· CONCLUSION:Inadequate facilities and inadequate follow up after surgery are some of the challenges in managing paediatric cataract in the developing countries.If these challenges are not addressed,cataract will remain a major cause of childhood blindness and low vision in Africa for many years.There should be collaboration between Paediatric Ophthalmology Centres in industrialized and developing countries to enhance skill transfer.Governmental and International Non-governmental Organizations can go a long way to facilitate this exchange.
文摘This study was aimed to investigate the challenges and impacts of International Financial Reporting Standards （IFRS） adoption and implementation in Indonesia, an emerging country by focusing on extra-financial factors analysis. A series of questionnaires was built up regarding some selected items which have a marginal effect on IFRS adoption and implementation by Indonesian companies, the first part of the questionnaires was designed to gather information relating participants background, the second part of the questionnaire was set to collect participants opinion regarding IFRS adoption and implementation in Indonesia, and the third part of the questionnaire was an open questionnaire to enable the participants to give them suggestion or any additional information they feel can help IFRS adoption and implementation in Indonesia. The findings of this investigation reveal that Indonesia companies have facing several challenges and impacts in their IFRS adoption and implementation such as legal system, taxation system, economy and political ties, accounting education and its infrastructure, and culture structure. To ensure adoption and effective implementation of IFRS, Institute of Indonesia chartered accountants （IAI）, Indonesia government, Indonesia accounting body and academic must work together to reform the consistence of accounting standard for better applicability of IFRS in ensuring transparent information environment.
文摘Geriatric trauma patients require special consideration. They frequently have comorbidities and reduced physiologic reserves, influencing treatment decisions and outcomes. Hence, a comprehensive approach is fundamental to ensure better results. The authors retrospectively evaluated the profile of 332 cases of geriatric trauma over ten years (January 2010-December 2019) at National Orthopaedic Hospital Enugu, in South-East Nigeria. The mean age of patients was 74.78 years (SD = 8.69), with females presenting at a later age than men (76.05 vs 73.69 years), p = 0.013. The commonest mechanism of injury was ground-level fall (47.59%), with proximal femoral fractures being the most common (41.27%). Only 47% of geriatric patients presented to a hospital within 24 hours following injury, and the mean duration of admission was 28 days. Approximately 77% of patients had operative care, and 68.67% expressed satisfaction with the outcome of their management. The mortality rate was 2.11%. In conclusion, most geriatric fractures require surgical intervention and education to facilitate early hospital presentation is needed.
文摘This paper applies the Pairwise Panel Granger Causality test to examine the relationship between ICT （information and communication technology） expenditure and the rate of growth of GDP （gross domestic product） per capita. This is accomplished by using cross-country time-series data for a total of 70 developed and developing countries for the period from 2003 to 2008. The study reveals that the existence of causality and its direction differ across different income-group of countries and over the number of lags included. ICT investment expenditure as a percentage of GDP appears to cause the rate of growth of GDP per capita for the high income group and all income groups combined with lags higher than one year. However, for the upper- and lower-middle income groups, the study detects causality in neither direction. Also, when only one lag is included, the study suggests no causality in either direction for any of the income-groups of countries.
文摘Nowadays, globalization has become an essential tool for cooperation in the world and it is remarkable in many aspects, characterized by economic interdependence of states. Economical diplomacy became a precious element in foreign mutual relation. This paper discusses the evidence of modern economic diplomacy within an environment of economic interdependence and how it is seen in third world countries. The paper investigates also the relation between Africa continent and the rest of the world as well. The predominant actors in this modern economic diplomacy are developed countries. As we may all expect, countries will expect that their economic diplomacy and commercial diplomacy will serve their national interest in the economic and business sphere. With the increasing complexity of international economic relation, the traditional state-to-state diplomacy is no longer accurate and has been fragmented making more complex due to the growth of non-state actors in the international economic relations. What is the role of those non-state actors in international economic and diplomatic cooperation？ The participation of these non-state actors in the modern economic diplomacy will be discussed in this paper as well.
文摘Since the developments regarding the economic regime in developed countries follow a different path as opposed to those in developing countries, in this article, these two groups of countries will be examined separately. Priority will be given to investigate the economic regime in developed countries due to historical and theoretical reasons. Today, both in developed and developing countries the economic activities basically are taken up by the private sector, nevertheless the government contributes to these activities through intervention, guidance, protectionism, and investment. Still the level of government intervention, protection and public investments in developed countries appears to be at the minimum. The role of government in developing countries, however, seems to be more significant. The gravity of the government＇s role depends on the degree of development for the countries concerned In the countries where the level of development is low, the role of government increases, in other words, the improvement in development decreases the role government.
文摘Climate change is an alarming global challenge, particularly affecting the least developed countries (LDCs) including Liberia. These countries, located in regions prone to unpredictable temperature and precipitation changes, are facing significant challenges, particularly in climate-sensitive sectors such as mining and agriculture. LDCs need more resilience to adverse climate shocks but have limited capacity for adaptation compared to other developed and developing nations. This paper examines Liberia’s susceptibility to climate change as a least developed country, focusing on its exposure, sensitivity, and adaptive capacity. It provides an overview of LDCs and outlines the global distribution of carbon dioxide emissions. The paper also evaluates specific challenges that amplify Liberia’s vulnerability and constrain sustainable adaptation, providing insight into climate change’s existing and potential effects. The paper emphasizes the urgency of addressing climate impacts on Liberia and calls for concerted local and international efforts for effective and sustainable mitigation efforts. It provides recommendations for policy decisions and calls for further research on climate change mitigation and adaptation.
文摘One of the fundamental issues in developing countries is how to evolve tax policies that can generate sufficient revenue for government activities.Consequent upon the above,this study examined tax policies and planning in developing sub-Saharan African countries.It adopted table content analysis and descriptive statistics in its methodology.The study observed that aggressive tax planning which the Multi-National Corporations execute through royalty payment,interest payment,strategic transfer pricing and treaty shopping,among others,has caused countries around the globe huge revenue losses annually and has become a matter of serious concern to both the developed and developing economies.The implication of this is that achievement of objectives of tax policies and their reforms will remain a mirage in sub-Saharan African countries.The study concluded that the prevalence of illicit financial outflows in the form of tax evasion and avoidance in the guise of aggressive tax planning by multinational corporations,however,makes Africa’s tax policies worse.It was recommended that the Organization for Economic Corporation and Development,and the G-20 should involve developing countries in the Base Erosion and Profit Shifting project as they are the worst victims of these activities.
文摘Urbanization is the inevitable path of national economic development,and the level of urbanization development in most African countries is still low.By analyzing five typical developed countries in the United States,Britain,France,Germany,and Japan,this paper discusses the promoting factors and problems of the rapid urbanization development in their specific years,as well as the experiences and lessons that Africa can learn,so as to prevent Africa from taking the detour in the urbanization process of Western developed countries and promote the balanced regional development of various African countries.
基金The Swedish International Development Cooperation Agency
文摘In the field of renewable energy, self-provided research in developing countries is barely present, but most welcomed. The creation of know-how and self-development of technologies should reduce the dependence on industrialized countries for both materials and knowledge. This work presents technological and social issues related to the construction of a low budget solar laboratory in Mozambique. The goal is to demonstrate that scientific level research can be carried out in developing countries by using affordable solutions without sacrificing quality of the results. For this investigation, a solar laboratory was built in 2011 at Universidade Eduardo Mondlane of Maputo. The laboratory enables measurements?to evaluate solar?thermal and?photovoltaic-thermal?hybrid collectors.?Thanks to the?flexibility of the system,?students and teaching staff can?add/remove equipment and develop customised local research programs. In addition, a course on the principles of solar energy and collector simulation for local students was taught. The needed data acquisition devices usually used in Europe were compared with cheaper and easy-maintenance ones. Calibration and estimation of the uncertainty were successfully performed. Approximately 9% of inaccuracy in the measurement was introduced by the cheaper equipment, but the investment cost was reduced by more than 90%. Other issues, results and future recommendations are shown.
文摘EDITOR'S NOTE: The National Working Committee for Children and Women (NWCCW) issued a national report on child development on May 27. The three-chapter report discusses the policies adopted and actions taken by the government to protect the legitimate rights and interests of children in the last few years. It also illustrates the improvements and progress made in children's health and education, and pinpoints the problems and future challenges facing the nation on child development issues. The full text of the report follows:
文摘The lianghui, or the annual Two Sessions of the National People＇s Congress （NPC） and the Chinese People＇s Political Consultative Conference （CPPCC） National Committee, are always a great political event in China, but more so this year, with groundbreaking outcomes.
文摘In early 2009, we made the following prediction: "When people look back on our day of financial crisis, they won’t see it as a tragic episode of frustrated development for China, but as an important historical period for China to rise against the torrent of crisis and realize the rejuvenation of
