Benefits

ERP benefits are important for a number of reasons, as they lower operating costs, reduce cycle times and (arguably) increase customer satisfaction. In addition to that ,there are some requirements for successful implementation of ERP in the organization like huge amount of money etc. Besides the ERP benefits and requirements, ERP offers various challenges to the organization like security threat etc. This paper covers the introductory part of ERP, pros and cons ,requirements of ERP. I. Introduction ERP stands for Enterprise Resource Planning. ERP is a way to integrate the data and processes of an organization into one single system. Usually ERP systems will have many components including hardware and software, in order to achieve integration, most ERP systems use a unified database to store data for various functions found throughout the organization. Enterprise resource planning (ERP) is a company-wide computer software system used to manage and coordinate all the resources, infor...

Circular Economy is a means to ensure sustainable production and consumption patterns. However, it is still at an embryonic stage of implementation in manufacturing companies. Given its potential, the household appliance industry is a promising arena for the adoption of Circular Economy. Thus, this study aims to investigate and systematize how Circular Economy has been adopted in the household appliance industry, through a multiple case study research. Twenty cases are analyzed following a Research Framework, to map: (i) the Circular Economy 4R strategies of reduce, reuse, remanufacture and recycle; (ii) the Circular Economy levers, i.e., whether circular product design practices, servitized business models or supply chain management actions are undertaken; (iii) the role of digital 4.0 technologies as enablers; (iv) the benefits achieved. The analysis showed that servitized business models and supply chain management actions are widely used levers, while little attention is devoted...

Este documento presenta un modelo de microsimulación de impuestos y transferencias para Colombia el cual permite estudiar a priori los efectos sobre la distribución del ingreso y el recaudo fiscal de cambios de política. Al basarse en EUROMOD1 se posibilitan estudios comparativos con países desarrollados y en desarrollo que se han implementado bajo el mismo marco analítico. El alcance del modelo tiene un especial énfasis, el cual se ilustra con dos reformas hipotéticas: el reemplazo del sistema de transferencias monetarias del país por un ingreso básico y la implementación del sistema de impuesto a la renta de Ecuador y de Estonia en Colombia. Para el escenario base se encuentra que tanto la desigualdad como la pobreza no se ven alteradas Las capacidades del modelo se ilustran con dos reformas hipotéticas: el reemplazo del sistema de transferencias monetarias del país por un ingreso básico y la implementación del sistema de impuesto a la renta de Ecuador y de Estonia en Colombia. Para el escenario base se encuentra que tanto la desigualdad como la pobreza no se ven alteradas significativamente después de la intervención del Estado. Así mismo, las simulaciones resaltan las dificultades de recaudo con un sistema tributario con un elevado tramo exento al igual que la dirección de futuras mejoras en el sistema de transferencias monetarias.
This document presents a tax-benefit microsimulation model for Colombia which allows for an a priori study of the effects of policy changes on income distribution and fiscal revenue. Based on EUROMOD methodology and software, it enables comparative studies across countries using the same analytical framework. Two hypothetical reforms are proposed to illustrate the model’s capabilities: the replacement of the benefits system for a basic income and the implementation of the income tax systems of Ecuador and Estonia in Colombia. The baseline scenario indicates that income inequality and poverty do not change significantly after government intervention. Likewise, the proposed simulations highlight revenue collection difficulties posed by a large tax-exempt bracket and the possible direction of future improvements of the benefits system.

INTRODUCTION Speaking is one of the four skills that the students should master in learning English. Being good at speaking means being able to share one's ideas and opinions to listeners through English. Moreover, among the four skills (listening, speaking, reading and writing), speaking seems intuitively the most important since most foreign language learners are primarily interested in learning to speak. Thus, by mastering the speaking skill people can carry out conversations with others fluently. In teaching and learning English as the foreign language, most students cannot speak English well. For that condition, there are some factors of the difficulties. There are internal and external factors. Internal factors come from the student themselves. These concern with personality factors. The students were afraid to express their ideas. They worried everyone will mock them. Other factors came out from students. This concerns with their environment, parents and teaching learning technique in their school. Teaching learning technique is the important factor to the success of language learning for all aspects in education. Debating is a formal method of interactive and representational argument aimed at persuading judges and audience. It is a rhetoric practice in which different strategies of logic building as well as delivery are used to pull in the target audience to a conclusion on a controversial issue. Debating can be used in EFL classes as a tool to make students practice skills of English language in real-life situations. Especially for speaking ability. CONTENT

Besides being funny and giving a sense of companionship, owning a pet in your household could have some magical influences on its owners' health. A pet will help to reduce anxiety levels, improving physical activity persistence, and enhance social interaction. Owing a Pet had its influence on physical and mental health, as previous studies showed its contribution to modulating mental illness, reducing cardiovascular problems, improving the outcomes of many mental diseases such as depression, and being a helpful therapy for parkinsonian patients. Declaring the benefits of pet ownership and discussing its effects on various health aspects allows more enlightening of pets' role in boosting our mental and physical health. Several studies have been conducted to test those findings and provide scientific evidence. In this review, we aimed at exploring and discussing some of the benefits obtained by pet ownership and the roles that pets could play in enhancing physical and mental well-being.

The chapter focuses specifically upon impacts of wild ungulates on agriculture, forestry and conservation habitats. It presents an overview of impacts and damage caused by ungulates in different European countries, the different concepts and types of assessment and management measures adopted to mitigate problems (and the extent to which different approaches to management may successfully address the problems - or may, in the event, act to exacerbate damage). The chapter ends with recommendations for future ungulate and habitat management to prevent damage more efficiently – urging that approaches to the management of populations and the management of impacts are viewed as different (if linked) objectives (and that different methods may be more effective in pursuit of those different ends), as well as emphasising a need for a more holistic approach to management which integrates management of ungulate populations and their impacts within the fuller context of overall land-use strate...

The introduction of green plants in indoor spaces has raised a great amount of interest motivated by plants’ supposed capacity to improve the quality of indoor built environments. Subsequent studies have covered a broad range of topics, testing plants in indoor environments for their climate-mitigating effects, acoustic benefits, potential energy savings and the enhancement of the indoor microbial communities. Despite the diversity of focus in these studies, no major breakthroughs been made involving the use of plants in indoor environments after nearly thirty years
of research. To identify major inconsistencies and gaps in the research, this review, of an explorative nature, presents an analysis of plant-related parameters reported in 31 cases of experimental research involving the use of plants in indoor environments. The papers were identified by searching the online databases Google Scholar, ResearchGate, Scopus and MDPI and were selected based on their relevance to the topic and diversity of focus. Two classifications in table form provide an overview of the 38 plant-related parameters used in the reviewed research. The conclusions drawn from the analysis of the tables highlight a strongly anthropocentric frame of reference across the majority of the studies, which prioritize human and experimental convenience above plant physiology, and display an overall scarcity and inconsistency in the plant-related parameters reported.

The introduction of green plants in indoor spaces has raised a great amount of interest motivated by plants’ supposed capacity to improve the quality of indoor built environments. Subsequent studies have covered a broad range of topics, testing plants in indoor environments for their climate-mitigating effects, acoustic benefits, potential energy savings and the enhancement of the indoor microbial communities. Despite the diversity of focus in these studies, no major breakthroughs have been made involving the use of plants in indoor environments after nearly thirty years of research. To identify major inconsistencies and gaps in the research, this review, of an explorative nature, presents an analysis of plant-related parameters reported in 31 cases of experimental research involving the use of plants in indoor environments. The papers were identified by searching the online databases Google Scholar, ResearchGate, Scopus and MDPI and were selected based on their relevance to the top...

A B S T R A C T While the female activewear market is growing rapidly, research on activewear consumption and female consumers is lagging. Existing researchers have failed to produce an in-depth understanding of female consumers' perceptions of activewear, thereby providing limited insights for the activewear industry. Drawing upon brand association theory and the functional, expressive, and aesthetic model, the authors identify important attributes of activewear brands and how attributes lead to benefits pursued by female activewear consumers. Focus groups were conducted with 72 female activewear consumers in Australia. Findings reveal three product-related attributes (functional design, colour, and size and fit) and two non-product-related attributes (price and model imagery) influence the fulfillment of four benefits (mood enhancement, exercise facilitation, healthy and active lifestyle, and physical fit body image). This research contributes theoretical and empirical knowledge about activewear consumption and the vertical structure of brand associations. Findings of this research can help activewear brands deliver benefits to female consumers through improved product designs and marketing strategies. Crown

Animal welfare has been more and more widely accepted as a scientific discipline during the last 25 years and our knowledge of animal functioning, including the extent to which they are sentient, has increased. One result of this has been that the public have demanded more legislation to protect animals and this has been passed in increasing numbers of countries but there are still many countries that do not have adequate laws protecting animals. One of the keys ways to improve animal welfare in the long term is for all those who use or have responsibility for animals to receive adequate education and training about the biological functioning of those animals, including ways in which their welfare might be made better or worse. To date, retailers' codes of practice have had the major effect on the welfare of farm animals although both laws and codes are needed. Further scientific studies of animal welfare are also needed but it is important to develop better methodologies for the enforcement of laws and codes and to provide adequate manpower to do this. Where the impact of different factors on animal health, or any other aspect of animal welfare, is being reviewed, careful analysis should involve not only risks but also benefits. Legislators are not just risk managers and a balance has to be struck between risks and benefits in every area of legislation.

This essay is premised on the supposition that many of the foundational disagreements on the role of higher education in American society can be synthesized into three major themes: whether college education is a privilege or right, whether college education is a predominantly public or private good, and who or what benefits the most from the traditional college education. This essay attempts to outline a coherent conception of education that encompasses three themes and ultimately concludes that education is most effectively and fully to be understood as a largely private privilege for the individual with potentially positive public externalities if of a particular type and distribution. Potential counterarguments and insight into the theoretical shortcomings of considering higher education a public right in its diversity are presented and expounded upon.

At present, hardly any younger person can imagine life without mobile technologies. They use them on a daily basis, including in language learning. Such learning supported with mobile devices is called mobile learning, which seems beneficial especially thanks to the unique features of mobile applications (e.g., interactivity, ubiquity, and portability) and teachers' encouragement and feedback. The purpose of this review study is to explore original, peer-reviewed English studies from 2015 to April 2019 and to determine whether mobile applications used in the learning of English as a foreign language are beneficial and/or effective. The methods are based on a literature review of available sources found on the research topic in two acknowledged databases: Web of Science and Scopus. Altogether, 16 original journal studies on the research topic were detected. The results reveal that mobile learning is becoming a salient feature of education as it is a great opportunity for foreign language learning. Its key benefits are as follows: the enhancement of the learner's cognitive capacity, the learner's motivation to study in both formal and informal settings, the learner's autonomy and confidence, as well as the promotion of personalized learning, helping low-achieving students to reach their study goals. Although mobile learning seems to be effective overall, it is desirable to design, plan and implement it with caution, according to students' needs, and to deliver multiple language skills in authentic learning environments.

Compensation issues as a human resource function have a significant effect on employees' satisfaction, both economically and psychologically, in other words compensation systems influence both job satisfaction and employee motivation. This research first examines relevant literature on compensation policies, their objectives, factors they are affected by, types and systems in addition to the effect of compensation on employees' satisfaction. The research then investigates the compensation systems applied at tour operators in Egypt and their effects on employees' satisfaction. Results indicated that although the majority of the employees are satisfied with their salaries, they do not feel that fairness and equity are addressed at their firms' pay systems. However, incentives are used and the employees are almost satisfied with them. Although benefits are offered to the majority of the employees, they gave low importance to this type of compensation. They stated also that the policy of pay secrecy adopted at their firms doesn't affect their trust. Recommendations for actions which could improve compensation systems are suggested in this study, and a further research is recommended too.

BIM has experienced an increasing appeal in its adoption and implementation in the built environment worldwide in recent years. The current research study aims to identify and assess the perceived benefits of and barriers to BIM implementation in the Hong Kong construction industry. The study adopted a quantitative research design using a structured empirical questionnaire survey. Also, a comparative analysis of the perceptions of the respondents' groupings was conducted. The major barriers to BIM adoption are related to the inherent resistance to change by construction stakeholders, inadequate organizational support and structure to execute BIM, and lack of BIM industry standards in Hong Kong. Meanwhile, the key benefits include better cost estimation and control, efficient construction planning and management, and improvement in design and project quality. Practical and insightful recommendations were suggested for policymakers, local authorities, construction firms, and other key stakeholders to increase the uptake of BIM in construction projects as well as to aid them in the quest for full adoption of BIM in the built environment. The practical implications of the research findings were also presented and discussed.

In India several institutions are devoted in prompting women entrepreneurship. The Government of India has taken an active step towards Empowering Women Entrepreneurs in all the business areas. Institutions provide several schemes for initiation and sustenance of startups, specifically managed by Women entrepreneurs. The Ministry of Micro, Small and Medium Enterprises of Government of India has opened women’s cell to provide Assistance to women entrepreneurs. The Women and Child Development department has launched several Income generating schemes. In that they are providing assistance in setting up the training cum income generating activates for the needy women Entrepreneurs .This Paper aims to understand the different types of institutions in National, State and non government level institutions, which are supporting women entrepreneurs. It doesn’t only deal with number of institutions helping or supporting women entrepreneurs but also evaluates the various schemes and benefits for empowering women in the field of entrepreneurship.

The recent initiatives of the construction industry to embed sustainable strategies in its processes can be en- hanced when clear and practical benefits of such integration are available to project stakeholders to support their decision-making. Hence, this study purports to evaluate the perceived benefits of integrating BIM initiatives and sustainability practices in construction projects. Delphi survey technique was used to solicit the perceptions of expert panel on the 36 identified benefits. Statistical tools were employed to analyze the derived data, and the consensus reached by the expert panel was validated using the interrater agreement statistics. The three most important benefits included the ability to enhance overall project quality and efficiency and improve the ability to simulate building performances and energy usage and facilitate better design products and multi-design alternatives. Comparative analyses among the expert groups lend credence to the strong consensus reached by the expert panel. Meanwhile, the study recommended strategies to enable the construction industry to key-in to these benefits as well as identifying prevalent research gaps in practice. The studyös findings will enhance the drive for the realization of the sustainable smart city as well as equip various stakeholders of the possibilities in its full adoption and implementation.

Due to the expansion growth of the IoT devices, Fog computing was proposed to enhance the low latency IoT applications and meet the distribution nature of these devices. However, Fog computing was criticized for several privacy and security vulnerabilities. This paper aims to identify and discuss the security challenges for Fog computing. It also discusses blockchain technology as a complementary mechanism associated with Fog computing to mitigate the impact of these issues. The findings of this paper reveal that blockchain can meet the privacy and security requirements of fog computing; however, there are several limitations of blockchain that should be further investigated in the context of Fog computing.

Purpose – The increasing urbanization of the built environment has bolstered the need to promote green Building Information Modeling (BIM) initiative in new construction projects and the rehabilitation of old premises. This study aims to explore and examine the key benefits of the implementation of BIM and sustainability practices in the built environment.

Design/methodology/approach – The study gathered the worldwide perceptions of 220 survey participants from 21 countries which were analyzed using descriptive and inferential analytical methods. The identified individual benefits of green BIM were further categorized into their underlying clusters using factor analysis.

Findings – The key benefits are related to enhancing project efficiency and productivity, ensuring real-time sustainable design and multi-design alternatives, facilitating the selection of sustainable materials and components, together with reducing material wastage and project’s environmental impact, among others. The study analyzed and compared the perceptions of the diverse groups of the respondents as well.

Practical implications – Effective blueprints and insightful recommendations for enhancing the various stakeholders’ capacities to implement green BIM in their construction projects were put forward to achieve the aim of sustainable smart urbanization.

Originality/value – The study identified salient benefits of the adoption of BIM and sustainability practices. The proper integration of these concepts and the execution of the recommended useful strategies by construction stakeholders, policymakers and local authorities will enable the built environment to reap the gains of its implementation.

The pandemic COVID-19 has forcefully shifted the mode of teaching and learning from only face to face to online in the higher education of Nepal, which is new experiences and practices for many of the teachers and students. In this context, this study investigated teachers’ and learners’ perspectives on online education in relation to its benefits, challenges and strategies during and after COVID-19 in higher education of Nepal. To achieve this objective, online survey research design was employed. Survey questionnaire were used in the study to determine the perspectives of 280 teachers and students from five universities of Nepal. The results showed that the participants experienced online education beneficial primarily for promoting online research, connecting the practitioners to the global community and getting huge and authentic resource of knowledge though they have found time-management skills, more freedom to the teachers and learners, and  reliable internet at workplace as the extreme challenges. The research also revealed time management skills, technological prepared and computer literate are the basic qualities for the practitioners who want to have online education. The participants suggested that ICT policy should be clear and courses should be developed accordingly. Only online mode of teaching and learning in the context of Nepal cannot be effective so the participants preferred blended learning. The findings of the research indicated that online education can be an alternative means of traditional education. Thus, if blended approach is implemented, the education process would be more effective and successful in the contexts like Nepal.

NoSQL database management solutions are a departure from standard relational database management systems (RDBMS). Non-tabular NoSQL databases store data in a distinct way when compared to relational database tables. The data model of NoSQL databases is used to classify them. The most popular types are document, keyvalue, wide-column, and graph. They feature customizable schemas and can easily handle large amounts of data as well as significant user loads. They have adaptable schemas and can handle big amounts of data and high user loads with ease. Furthermore, their data models' flexibility and ease of use, in comparison to the relational model, can faster the development, especially in the field of cloud computing. This paper discusses the benefits of NoSQL databases, such as the ability to handle large volumes of data at high speeds with a scale-out architecture, the ability to store unstructured, semi-structured, or structured data, and the ability to easily update schemas and fields, making them developer friendly. Furthermore, this paper discusses the downsides, such as the lack of reliability features found in Relational Databases.

A company's work force is one of its greatest resources. Without employees, companies would not be able to implement strategies or realize growth. This research study determined the employees' level of morale with respect to bank's style of supervision and in terms of other determinants such as nature of work, salaries/wages and benefits/incentives, placement and promotion and communication channels. Further, it determined the relationship of the demographic profile and level of morale of the employees of BDO Batangas City and Bauan Branches. Descriptive-correlation type of research was used to describe the level of morale among the respondents and to evaluate the extent of relationship of the respondents' demographic profile variables and their level of employee morale. Results revealed that most of the workforces of the bank are in the early phase of their career and there are only few middle aged employees because most of the employees in this age category were already promoted. The level of morale is high in terms of bank's style of supervision and in terms of other employee morale determinants. Moreover, the socio demographic profile variables of the respondents except gender and civil status influence the level of their morale in terms of the supervision the bank has. Their socio demographic profile variables also influence the level of their morale in terms of other employee morale determinants.

As the world witnesses the fourth industrial revolution, construction remains a newcomer that lags in its adoption of technological innovations. The information-intensive nature of the construction industry, coupled with its multidisciplinary nature, has pushed construction to enter the era of Big Data and has provided fertile ground for research on Big Data. Numerous efforts have been undertaken to investigate the use of Big Data and its impact on construction. This paper builds on the existing body of knowledge and explores the implementation of Big Data throughout the different phases of a construction project. By synthesizing the extant research corpus, this empirical study provides insights into the current state-of-adoption of Big Data throughout the lifecycle of a construction project, its sources, capabilities, and benefits. The findings of this paper are combined into a Big Data Framework that summarizes the "what, how, where, and why" of Big Data implementation in the construction industry.

Recurrent drought, the ultimate outcome of deforestation and degradation of resources, reduced access to grazing land and water, urbanization, and unwise mining affect the sustainability of enormous Dryland resources in Ethiopia. As a result, the Ethiopian government has initiated a number of projects including establishments of area exclosure and soil and water conservation. Therefore, this study investigated local people perception on the role of area exlosures in Adami Tulu Jido Kombolcha. A multistage sampling technique produced surveys from 92 households. The collected data showed that Adami Tulu Jido Kombolcha society were highly benefited from area exclosure and they have had a positive attitudes towards the area exclosure practices. However, various problems were also identified such as shortages of firewood (41.3%) and scarcity of pastureland (35.9%) and are associated with the establishment of the area exclosures in the study area. Whilst, unequal distribution of benefits from exclosures (notably grass) among communities is also identified as the major problem in the management of the exclosures. Whereas, about 80.4% of the respondents expressed their conviction that overall the area exclosures are properly managed by the local communities, and they are willing to expand the practices to other unprotected areas in their localities. The study concludes local community had got a positive attitude towards area exclosures practices. Therefore, close relationship among the local communities and other related bodies is essential for the success and amend management practices of area exclosures.

The industrial Internet of Things (IIoT) is the use of Internet of Things technologies to transform manufacturing and industrial processes. Also known as "industry 4.0", Industrial IoT integrates big data and machine learning technologies to harness the se world has been rapidly adapting smart technologies and connecting everything, which implies everything. To provide the greatest quality service to its consumers, many establishments such as hote use flammable gases such as LPG, carbon dioxide, ammonia, and others. The usage of these gases has undoubtedly made technologies smarter, but it also comes with a risk aspect that poses a threat to human life. As a result, saf becomes a major concern. As a result of this element, a gas detection system was deemed necessary in such accident-prone areas, allowing for continuous monitoring of any form of leakage, regardless of human senses.

God Almighty, as the only creator of the universe, has taken charge of the creation and engineering of the creature system and created the best creatures in the best possible way and in the best quality. In the meantime, some of the creations of God the Almighty have been created so desirable that they are mentioned in the Holy Qur'an as blessed creatures. Identifying the differentiation of these creatures helps others to become acquainted with the criteria of a creature and to increase their usefulness. For this reason, the present article attempts to study the word "blessing" in the Holy Quran using the "semantics" method. And analyze the criteria that made them distinct and blessed. The general interest in having and helping to guide humanity quickly is one of the criteria of a blessed creature whose components are explained in this article.

Research in compensation for faculty at universities is an understudied area. This study will contribute to our understanding of the trends in salaries for faculty in the areas of strategic management and entrepreneurship. Based on 325 AACSB schools of higher education in the United States from 2004-2015, the study examines three separate variables: sex, rank, and type of institution. The results of this study will be beneficial to both doctoral students, faculty, and administrators as they will get a better understanding of the trends that are occurring in the marketplace. A discussion of the findings and implications are examined.

Due to the expansion growth of the IoT devices, Fog computing was proposed to enhance the low latency IoT applications and meet the distribution nature of these devices. However, Fog computing was criticized for several privacy and security vulnerabilities. This paper aims to identify and discuss the security challenges for Fog computing. It also discusses blockchain technology as a complementary mechanism associated with Fog computing to mitigate the impact of these issues. The findings of this paper reveal that blockchain can meet the privacy and security requirements of fog computing; however, there are several limitations of blockchain that should be further investigated in the context of Fog computing.

Adnan Oktar (Harun Yahya)

The plants, animals, seas, mountains, and people we see when we look around, and everything else in the micro universe – living or non-living – which we cannot see, are all obvious evidence of a superior wisdom which has brought them into being. Similarly, the equilibrium, order, and perfect creation present in the entire universe also prove the existence of a supreme possessor of knowledge who has brought them into being perfectly. The possessor of this wisdom and knowledge is Allah.

We realize the existence of Allah from the perfect systems He created and the awesome qualities of living or non-living entities. This perfection is highlighted in the Qur'an:

He created the seven heavens one above the other. You will not find any flaw in the creation of the All-Merciful. Look again–do you see any gaps? Then look again and again. Your eyes will become dazzled and exhausted!  (Surat al-Mulk, 3-4)