• 제목/요약/키워드: challenges

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Readiness and Challenges for Applying IFRS 17 (Insurance Contracts): The Case of Jordanian Insurance Companies

  • OWAIS, Walid Omar;DAHIYAT, Ahmad Abdelrahim
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.277-286
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    • 2021
  • This paper examines the readiness of Jordanian insurance companies to apply the International Financial Reporting Standards (IFRS 17), and the challenges of its application. The study developed a questionnaire based on prior related studies, and in the light of IFRS 17, the study used different statistical methods and techniques such as means, standard deviation, and t-test to achieve its goals. The results indicate that Jordanian insurance companies are not ready to apply IFRS 17, for several reasons. Most importantly, insurance companies have a low level of ability to define the scope of IFRS 17, study the impact of IFRS 17 application to financial reports, and develop new internal monitoring methods to apply IFRS 17. As for the challenges for applying IFRS 17, the biggest is the data challenge, followed by the challenges of first-time implementation, systems, and results and presentation. Finally, this paper advocates that it has become important for Jordanian insurance companies and supervisory bodies to enhance their readiness to apply IFRS 17 within a scheduled time framework and by taking several preparatory steps: performing simulations consisting of procedures to deal with IFRS 17 requirements and the impact on financial reports, and helping human resources with familiarization and application of IFRS 17.

A Closer Look on Challenges and Security Risks of Voice Over Internet Protocol Infrastructures

  • Omari, Ahmed H. Al;Alsariera, Yazan A.;Alhadawi, Hussam S.;Albawaleez, Mahmoud A.;Alkhliwi, Sultan S.
    • International Journal of Computer Science & Network Security
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    • 제22권2호
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    • pp.175-184
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    • 2022
  • Voice over Internet Protocol (VoIP) has grown in popularity as a low-cost, flexible alternative to the classic public switched telephone network (PSTN) that offers advanced digital features. However, additional security vulnerabilities are introduced by the VoIP system's flexibility and the convergence of voice and data networks. These additional challenges add to the normal security challenges that a VoIP system's underlying IP data network infrastructure confront. As a result, the VoIP network adds to the complexity of the security assurance task faced by businesses that use this technology. It's time to start documenting the many security risks that a VoIP infrastructure can face, as well as analyzing the difficulties and solutions that could help guide future efforts in research & development. We discuss and investigate the challenges and requirements of VoIP security in this research. Following a thorough examination of security challenges, we concentrate on VoIP system threats, which are critical for present and future VoIP deployments. Then, towards the end of this paper, some future study directions are suggested. This article intends to guide future scholars and provide them with useful guidance.

COVID-19's Rapid Digitalization of Construction Education: Built Environment Instructor Experience in Kwazulu-Natal, South Africa.

  • Mall, Ayesha;Haupt, Theodore C
    • 국제학술발표논문집
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    • The 9th International Conference on Construction Engineering and Project Management
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    • pp.476-483
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    • 2022
  • The novel coronavirus pandemic has had a significant impact on society and everyday life. The pandemic imposed a global shutdown leading to many challenges such as the suspension of academic programs at universities. The result of this suspension contributed to the rapid overnight migration of educational activities from traditional face-to-face learning to a virtual environment which until then was unfamiliar to both instructors and students. This study identified the experiences faced by built environment higher education instructors in KwaZulu-Natal, South Africa during this sudden switch to online teaching and learning. This pilot study employed a quantitative research approach to survey instructor experiences on online teaching and learning during a global pandemic. The data was computed and analyzed using IBM Statistical Package for Social Sciences (SPSS) version 27. Descriptive statistics were used to analyze the data collected. The study sample comprised of 20 higher education instructors in the region of the KwaZulu Natal province in South Africa. Findings from the study revealed that instructors faced adaptive challenges with rapidly having to redesign and remodel the mode of academic course delivery and assessments to suit an online platform. Additionally, instructors observed that students faced technological challenges such as connectivity and navigating the online learning management system platforms. The challenges identified by instructors and students can be effectively transformed to opportunities for future learning under the 'new normal'.

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EXPLORING THE CHALLENGES TO USAGE OF BUILDING CONSTURCTION COST INDICES GHANA

  • Osei-Tutu, E;Adobor, C.D;Kissi, E.;Osei-Tutu, S.;Adjei-Kumi, T.
    • 국제학술발표논문집
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    • The 7th International Conference on Construction Engineering and Project Management Summit Forum on Sustainable Construction and Management
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    • pp.313-320
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    • 2017
  • Price fluctuation contract is imperative and of paramount essence in the construction industry as it provides adequate relief and cushioning for changes in the prices of input resources during construction. As a result, several methods have been devised to better help in arriving at fair recompense in the event of price chang es. However, stakeholders often appear not to be satisfied with the existing methods of fluctuation evaluation, ostensibly because of the challenges associated with them. The aim of this study was to identify the challenges to usage of building construction cost indices in Ghana. Data was gathered from contractors and quantity surveying firms. The study utilized survey questionnaire approach to elicit responses from the contractors and the consultants. Data gathered was analyzed scientifically, using the Relative Importance Index (RII) to rank the problems associated with the existing methods. The findings revealed the following among others; late release of data; inadequate recovery of costs; and work items of interest not included in the published indices as the main challenges of the existing methods. This study will provide useful lessons for policy makers and practitioners in decision making towards the usage and improvement of available indices.

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LTPS TFT LCD Status, Outlook and Challenges

  • Young, Ross;Annis, Charles;Kato, Mitsuhiro;Matsuno, Sam;Young, Barry
    • 한국정보디스플레이학회:학술대회논문집
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    • 한국정보디스플레이학회 2003년도 International Meeting on Information Display
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    • pp.39-42
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    • 2003
  • Low temperature polysilicon (LTPS) TFT LCOs are in production today at sizes ranging from 0.33" for Viewfinders to 17" for LCD TVs with 21.3" recently demonstrated. Because of their form factor, resolution, brightness and other benefits, LTPS TFT LCD unit shipments, revenues and capacity are expected to grow rapidly, particularly for mobile applications. However, despite the strong outlook, LTPS TFT LCOs are still faced with numerous challenges from a market and technology perspective. LTPS TFT LCD producers were surveyed on which of the current challenges were the most problematic among other questions.

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Challenges in the Architectural Technical Design of the New Generation of Supertall Buildings

  • Weismantle, Peter A.
    • 국제초고층학회논문집
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    • 제7권1호
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    • pp.85-93
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    • 2018
  • The design of a supertall building poses many challenges to the architect and engineer. Using Jeddah Tower as a case study; this paper intends to discuss a few of those challenges specifically related to the arrangement of programmed spaces in the tower, their functional connection by means of the vertical transportation system and physical connection with shafts which introduces the potential for stack effect in the building. The measures applied in response to and mitigation of these issues are discussed.

The Challenges Native English-Speaking Teachers Face in Korean Secondary Schools

  • Nam, Hyun-Ha
    • 영어어문교육
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    • 제17권2호
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    • pp.59-77
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    • 2011
  • In recent years, as many native English speakers are working in Asia to as English teachers, team teaching with local teachers has been commonly implemented within the Korean EFL classroom. Using qualitative case studies, this paper aims to explore native English-speaking teachers' (NESTs) perceptions of team teaching and their challenges at different secondary Korean schools. The study documents the challenges faced by three foreign teachers embedded in intercultural teaching teams. The data shows that common challenges include vague role distribution among teachers, problems presented by mixed levels of students, large classes, and students' low valuation during foreign teacher's classes, which go ungraded. The study calls for serious governmental efforts to change these fundamental problems and closely examine local factors that strongly affect team teaching practices before initiating a system of importing foreign teachers without proper preparation.

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A Multiple Case Study of Government Internal Ideation Programs: Understanding Challenges and Identifying Effective Practices

  • Lee, Gwanhoo
    • Asia pacific journal of information systems
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    • 제25권3호
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    • pp.423-444
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    • 2015
  • Ideation is a process of generating new ideas or solutions using online crowd-sourcing technologies. This process has the potential to change the ways by which government agencies innovate and solve problems. Although increasingly more government agencies are implementing online ideation programs to tap into their employees' ideas and creativity, little is known about the unique challenges and effective practices of such programs. Thus, many government agencies are undergoing trial and error and often reinventing the wheel. This research aims to address this problem. By analyzing a focus group session and four cases of U.S. federal government ideation programs designed for their employees, this research identifies important organizational and technological challenges and effective practices. Furthermore, effective practices are grouped into different phases of ideation process and strategic vs. tactical levels to provide more meaningful and actionable insights. This research is an important step towards building a theoretical foundation for government ideation programs. The implications and limitations of this study are discussed.

A study of Chinese distribution policies and challenges

  • Su, Shuai
    • 산경연구논집
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    • 제4권1호
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    • pp.11-14
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    • 2013
  • Purpose - The objective of this paper is to explain how the Chinese distribution market will continue to bring tremendous business opportunities to commercial enterprises given the relatively strong economic fundamentals and substantial government-led measures for boosting domestic demand. Research design, data, and methodology - The study conducted a survey on China's 2011 retail market data. After empirically analyzing the data on retail sales, online retail markets, and franchises, we believe that online retailing in China will maintain its growth momentum. Results - This study shows that 2012 is expected to be a challenging year for the retail sector, as both external and internal pressures are likely to persist. Some of the major challenges facing retailers in China are mentioned below. Conclusions - Retailers in China face several major challenges. First, the uncertain economic outlook is having a considerable impact on China's retail market. Second, China's retailers face an unfair competition environment. Third, they are suffering the impacts of product safety problems.

Challenges in Information Technology Adoption in Pakistani University Libraries

  • Mirza, Muhammad S.;Arif, Muhammad
    • International Journal of Knowledge Content Development & Technology
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    • 제6권1호
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    • pp.105-116
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    • 2016
  • Use of information technology in providing efficient library services is inevitable in today's information world. Its implementation causes many challenges for all the stake holders. This study is an attempt to identify challenges faced by university libraries of Pakistan in information technology adoption. To elucidate the research problem, a combination of quantitative and qualitative research methods was used. Valid returned questionnaires (N=52) and recorded interviews of 51 LIS professionals with experience in library automation were analyzed to draw the results. The study determined that 'lack of training opportunities for LIS professionals' and 'lack of IT skills among the majority of LIS professionals' are major challenges to the adaptation of IT. Similarities were found in the results of this study and some previous studies conducted at national and international levels.