Search results for: post-Islamism interpretative approach
14041 Relationship Financing: A Process of Interpretative Phenomenological Analysis
Authors: Y. Fandja, O. Colot, M. Croquet
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Small and medium-sized firms (SMEs) face difficulties in accessing bank credit. Bank credit is actually the main source of external financing for SMEs. In general, SMEs are risky businesses because of the potential opacity maintained by the leader in the management of affairs, the agency conflicts between business owners and third-party funders and the potential opportunism of the leader due to the incompleteness of the contracts. These elements accentuate the problems of information asymmetries between SMEs and bankers leading to capital rationing. Moreover, the last economic crisis reinforced this rationing of capital. However, a long-term relationship between SMEs and their bank would enable the latter to accumulate a set of relevant information allowing the reduction of information asymmetry and, consequently, the reduction of credit rationing. The objective of this research is to investigate the lived experience of SMEs loan officers in their relationships with their clients in order to understand how these relationships can affect the financing structure of these SMEs. To carry out this research, an Interpretative Phenomenological Analysis is implemented. This approach is part of the constructivist paradigm and refers to the subjective narratives of the individual rather than to an objective description of the facts. The role of the researcher is to explore the lived experience of the interviewees and to try to understand the meaning they give to this experience. Currently, several sixty-minute semi-structured interviews with loan officers for SMEs have been conducted. The analysis of the content of these interviews brought out three main themes. First, the relationship between the credit officer and the company manager is complex because the credit officer is not aware of establishing a personal relationship with his client. Second; the emotional involvement in the bank financing decision is present and third, the trust in the relationship between the credit officer and his client is very important. The originality of this research is to use the interpretative phenomenological analysis more specific to psychology and sociology in order to approach in a different way the problem of the financing of SMEs through their particular relations with the bankers.Keywords: financing structure, interpretative phenomenological analysis, relationship financing, SME
Procedia PDF Downloads 16014040 Detention Experiences of Asylum Seeking Children in Canada: An Interpretative Phenomenological Analysis
Authors: Zohra Faize
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Globalization has expanded the mobility privileges of the Global North population while simultaneously, those in the Global South, namely poor, and racialized minorities are increasingly criminalized for crossing international borders. As part of this global trend, Canada also engages in tight border control practices, which often result in marginalization and criminalization of asylum seekers, including children. Using Interpretative Phenomenological Analysis as a theoretical framework and methodology, this research explores the effects of tight border control practices on children asylum-seekers; with a specific focus on detention experiences in Canadian prisons and immigration Holding Centers. The preliminary results of interviews with 8 participants confirm the violations of child rights that stem from the detention practice. Children also report that they find immigration detention to be a stressful and a confusing experience, often resulting in feeling of shame and guilt after their release into the community.Keywords: border control, crimmigration, Canada, children asylum seekers, immcarceration, interpretative phenomenological analysis (IPA)
Procedia PDF Downloads 29814039 Readability Facing the Irreducible Otherness: Translation as a Third Dimension toward a Multilingual Higher Education
Authors: Noury Bakrim
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From the point of view of language morphodynamics, interpretative Readability of the text-result (the stasis) is not the external hermeneutics of its various potential reading events but the paradigmatic, semantic immanence of its dynamics. In other words, interpretative Readability articulates the potential tension between projection (intentionality of the discursive event) and the result (Readability within the syntagmatic stasis). We then consider that translation represents much more a metalinguistic conversion of neurocognitive bilingual sub-routines and modular relations than a semantic equivalence. Furthermore, the actualizing Readability (the process of rewriting a target text within a target language/genre) builds upon the descriptive level between the generative syntax/semantic from and its paradigmatic potential translatability. Translation corpora reveal the evidence of a certain focusing on the positivist stasis of the source text at the expense of its interpretative Readability. For instance, Fluchere's brilliant translation of Miller's Tropic of cancer into French realizes unconsciously an inversion of the hierarchical relations between Life Thought and Fable: From Life Thought (fable) into Fable (Life Thought). We could regard the translation of Bernard Kreiss basing on Canetti's work die englischen Jahre (les annees anglaises) as another inversion of the historical scale from individual history into Hegelian history. In order to describe and test both translation process and result, we focus on the pedagogical practice which enables various principles grounding in interpretative/actualizing Readability. Henceforth, establishing the analytical uttering dynamics of the source text could be widened by other practices. The reversibility test (target - source text) or the comparison with a second translation in a third language (tertium comparationis A/B and A/C) point out the evidence of an impossible event. Therefore, it doesn't imply an uttering idealistic/absolute source but the irreducible/non-reproducible intentionality of its production event within the experience of world/discourse. The aim of this paper is to conceptualize translation as the tension between interpretative and actualizing Readability in a new approach grounding in morphodynamics of language and Translatability (mainly into French) within literary and non-literary texts articulating theoretical and described pedagogical corpora.Keywords: readability, translation as deverbalization, translation as conversion, Tertium Comparationis, uttering actualization, translation pedagogy
Procedia PDF Downloads 16614038 A Phenomenological Inquiry on the Spirituality of Young Filipino Gay Men Living with HIV
Authors: Dela Cruz Abraham, Bachoco Janine
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Spirituality plays a central role among patients dealing with HIV mostly on the LGBT community in the world today particularly in the Philippines. This study seeks to contribute to the growing body of knowledge in LGBT psychology particularly on gay men living with HIV and their spiritual aspect. In line with this, the researchers aim to describe (1) how young Filipino gay men relate their experiences as an HIV-positive in relations to their self and significant others (partners, family, friends and community); (2) how young Filipino gay men make sense of their experiences as an HIV-positive, in connection to God, this also includes their meaning making and purpose of their life experiences. To recruit participants, the researchers will employ purposive sampling using snowball technique, and conduct a semi-structured interview. Verbatim transcriptions of the participant will be analyzed using interpretative phenomenological analysis.Keywords: interpretative phenomenological analysis, living with HIV, spirituality, young Filipino gay men
Procedia PDF Downloads 31614037 There's No End in Sight: An Interpretative Phenomenological Analysis of Quality of Life in Burning Syndrome Sufferers
Authors: R. McGrath, A. Trace, S. Curtin, C. McCreary
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Introduction: Although, in relation to Burning Mouth Syndrome (BMS), much energy has been expended on its definition and etiology, it still remains a contentious issue. There is agreement on the symptoms, but on little else; and approaches to treatment vary widely. However, it has been established that the condition has a detrimental effect on the sufferer’s quality of life. Much research focus has been put on the physical impact of the syndrome. Recently, some literature has turned the focus to social, functional, and psychological factors. However, there is very little qualitative research on how burning mouth syndrome affects the lives of sufferer’s and the present study seeks to remedy this. Method: The study recruited five male participants who took part in semi-structured interviews lasting between 30 and 50 minutes. Data was analysed using Interpretative Phenomenological Analysis. Results: The study identified four super-ordinate themes: Lack of Control due to Uncertainty about Condition; Disruption to Internal Sense of Self; Negative Future Expectation due to Chronic Symptoms; and Sense of BMS as an Intrusive Force. Aspects of these themes reflect areas of reduction in quality of life. Conclusion: BMS damages an individual’s quality of life in ways that have not been reflected in self-report surveys of health-related quality of life. The condition has serious implications for the individual's sense of self, identity, and future. The study recommends that further qualitative research be carried out in this area. Also, the use of therapeutic interventions with sufferers from BMS is recommended, which would help not only sufferers but best practice in relation to their treatment.Keywords: burning mouth syndrome, interpretative phenomenological analysis, qualitative research, quality of life
Procedia PDF Downloads 44114036 An Interpretative Phenomenological Analysis on the Concept of Friends of Children in Conflict with the Law
Authors: Karla Kristine Bay, Jovie Ann Gabin, Allana Joyce Sasotona
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This research employed an Interpretative Phenomenological Analysis to explore the experiences of Children in Conflict with the Law (CICL) which gave light to their concept of ‘friends’. Derived from this context are the following objectives of the study: 1) determining the differentiation of the forms of friends of the CICL; 2) presenting the process of attachment towards detachment in the formation of friendship; and 3) discussing the experiences, and reflections of the CICL on the ‘self’ out of their encounter with friendship. Using the data gathered from the individual drawings of the CICL of their representations of the self, family, friends, community, and Bahay Kalinga as subjects in the meaning-making process utilizing Filipino Psychology methods of pagtatanong-tanong (interview), and pakikipagkwentuhan (conversation), data analysis produced a synthesis of seventeen individual cases. Overall results generated three superordinate themes on the differentiation of the forms of friends which include friends with good influences, friends with bad influences, and friends within the family. While two superordinate themes were produced on the process of attachment towards detachment, namely social, emotional, and psychological experiences on the process of attachment, and emotional and psychological experiences on the process of detachment. Lastly, two superordinate themes were created on the experiences, and reflections of the CICL on the ‘self’ out of their encounter with friendship. This consists of the recognition of the ‘self’ as a responsible agent in developing healthy relationships between the self and others, and reconstruction of the self from the collective experiences of healing, forgiveness, and acceptance. These findings, together with supporting theories discussed the impact of friendship on the emergence of criminal behavior and other dispositions; springing from the child’s dissociation from the family that led to finding belongingness from an external group called friends.Keywords: children in conflict with the law, criminal behavior, friends, interpretative phenomenological analysis
Procedia PDF Downloads 23514035 Human Rights Impact on Citizens Evolution
Authors: Joseph Marzouk Gerais Abdelmalak
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The interface between development and human rights has long been the subject of academic debate. Therefore, to understand the dynamics between the two concepts, a number of principles have been adopted, ranging from the right to development to a human rights-based approach to development. Despite these attempts, the exact connection between development and human rights is not yet fully understood. However, the inherent interdependence between these two concepts and the idea that development efforts should be undertaken with respect for human rights guarantees have gained momentum in recent years. It will then be examined whether the right to sustainable development is recognized.The article therefore concludes that the principles of sustainable development are recognized, directly or indirectly, in various human rights instruments, which represents a positive answer to the question posed above. Therefore, this work discusses international and regional human rights instruments as well as case law and interpretative guidelines from human rights bodies to demonstrate this hypothesis.Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security
Procedia PDF Downloads 7414034 An Interpretative Phenomenological Analysis of the Death Practices and Rituals of the Isneg People in Apayao
Authors: Ivy Angelique Malit, Marion Nicole Dela Vega, Marjorie Mae Mendoza
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Death practices and rituals of the Philippines is rich with facts about our history mostly on our beliefs of the afterlife before the arrival of the western culture which is still being practiced by the indigenous people of the Philippines. The death practices and rituals are acts of showing the inner thoughts, and feelings towards the person who died. The meanings behind those practices and rituals become the reason why the indigenous people still treasure these death practices and rituals as a part of their culture. This study seeks to know the experiences of the death practices and rituals of one of the Indigenous groups in Apayao, the Isnegs and the meaning of those experiences. The researchers aimed to look at it on a psychological lens. In which the researchers aim (1) to know their experiences of their death practices from the perspective of their thoughts, feelings and actions, and (2) to seek the meaning behind their death rituals. The design used in the research is a qualitative design and Interpretative Phenomenological Analysis. The participants were gathered by using purposive sampling. The researchers gathered the data from a form of a semi-structured interview with guide questions. The researchers used Thematic Analysis to analyze the verbatim transcriptions from the interview. The experiences of death practices and rituals of the Isneg people have been presented in the aspects of their thoughts, feelings and behavior. The experiences were presented with 7 superordinate themes namely, (1) Refusal of Reality (2) Feelings of mixed emotions (3) Oblivious Acts of the participants (4) Conflict with self and culture (5) Negative thinking of the participants (6) Process of Acceptance (8) Act of Love. The make meaning behind the death practices and rituals of the Isneg people have been presented with 2 superordinate themes, (1) Act of Respect and (2) Act of Loyalty. The results of the research show that the experiences and meaning behind their death practices and burials were being based more by their own beliefs. In their culture, which has been passed through by their ancestors and becomes the foundation of their beliefs and their newly found religion which was introduced by the travelling missionaries. Doing those death practices and rituals is their way to show their affections, like respect and loyalty towards the person who died.Keywords: death practices, interpretative phenomenological analysis, isneg people, rituals, theory of grieving
Procedia PDF Downloads 25514033 The Experience of Middle Grade Teachers in a Culture of Collaboration
Authors: Tamara Tallman
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Collaboration is a powerful tool for professional development and central for creating opportunities for teachers to reflect on their practice. However, school districts continue to have difficulty both implementing and sustaining collaboration. The purpose of this research was to investigate the experience of the teacher in a creative, instructional collaboration. The teachers in this study found that teacher-initiated collaboration offered them trust and they were more open with their partners. An interpretative phenomenological analysis was used for this study as it told the story of the teacher’s experience. Interpretative Phenomenological Analysis was chosen for this study to capture the complex and contextual nature of the teacher experience from a creative, instructional collaborative experience. This study sought to answer the question of how teachers in a private, faith-based school experience collaboration. In particular, the researcher engaged the study’s participants in interviews where they shared their unique perspectives on their experiences in relation to this phenomenon. Through the use of interpretative phenomenological analysis, the researcher interpreted the experiences of each participant in an attempt to gain deeper insight into how teachers made sense of their understanding of collaboration. In addition to the researcher’s interpreting the meaning of this construct for each research participant, this study gave a voice to the individual experiences and positionality of each participant at the research site. Moreover, the key findings presented in this study shed light on how teachers within this particular context participated in and made sense of their experience of creating an instructional collaborative. The research presented the findings that speak to the meaning that each research participant experienced in their relation to participating in building a collaborative culture and its effect on professional and personal growth. The researcher provided recommendations for future practice and research possibilities. The research findings demonstrated the unique experiences of each participant as well as a connection to the literature within the field of teacher professional development. The results also supported the claim that teacher collaboration can facilitate school reform. Participating teachers felt less isolation and developed more teacher knowledge.Keywords: collaboration, personal grwoth, professional development, teachers
Procedia PDF Downloads 11914032 Cognitive Translation and Conceptual Wine Tasting Metaphors: A Corpus-Based Research
Authors: Christine Demaecker
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Many researchers have underlined the importance of metaphors in specialised language. Their use of specific domains helps us understand the conceptualisations used to communicate new ideas or difficult topics. Within the wide area of specialised discourse, wine tasting is a very specific example because it is almost exclusively metaphoric. Wine tasting metaphors express various conceptualisations. They are not linguistic but rather conceptual, as defined by Lakoff & Johnson. They correspond to the linguistic expression of a mental projection from a well-known or more concrete source domain onto the target domain, which is the taste of wine. But unlike most specialised terminologies, the vocabulary is never clearly defined. When metaphorical terms are listed in dictionaries, their definitions remain vague, unclear, and circular. They cannot be replaced by literal linguistic expressions. This makes it impossible to transfer them into another language with the traditional linguistic translation methods. Qualitative research investigates whether wine tasting metaphors could rather be translated with the cognitive translation process, as well described by Nili Mandelblit (1995). The research is based on a corpus compiled from two high-profile wine guides; the Parker’s Wine Buyer’s Guide and its translation into French and the Guide Hachette des Vins and its translation into English. In this small corpus with a total of 68,826 words, 170 metaphoric expressions have been identified in the original English text and 180 in the original French text. They have been selected with the MIPVU Metaphor Identification Procedure developed at the Vrije Universiteit Amsterdam. The selection demonstrates that both languages use the same set of conceptualisations, which are often combined in wine tasting notes, creating conceptual integrations or blends. The comparison of expressions in the source and target texts also demonstrates the use of the cognitive translation approach. In accordance with the principle of relevance, the translation always uses target language conceptualisations, but compared to the original, the highlighting of the projection is often different. Also, when original metaphors are complex with a combination of conceptualisations, at least one element of the original metaphor underlies the target expression. This approach perfectly integrates into Lederer’s interpretative model of translation (2006). In this triangular model, the transfer of conceptualisation could be included at the level of ‘deverbalisation/reverbalisation’, the crucial stage of the model, where the extraction of meaning combines with the encyclopedic background to generate the target text.Keywords: cognitive translation, conceptual integration, conceptual metaphor, interpretative model of translation, wine tasting metaphor
Procedia PDF Downloads 13114031 Beyond the 'Human Rights and Development' Discourse: A Quest for a Right to Sustainable Development in International Human Rights Law
Authors: Roman Girma Teshome
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The intersection between development and human rights has been the point of scholarly debate for a long time. Consequently, a number of principles, which extend from the right to development to the human rights-based approach to development, have been adopted to understand the dynamics between the two concepts. Despite these attempts, the exact relationship between development and human rights has not been fully discovered yet. However, the inevitable interdependence between the two notions and the idea that development efforts must be undertaken by giving due regard to human rights guarantees has gained momentum in recent years. On the other hand, the emergence of sustainable development as a widely accepted approach in development goals and policies makes this unsettled convergence even more complicated. The place of sustainable development in human rights law discourse and the role of the latter in ensuring the sustainability of development programs call for a systematic study. Hence, this article seeks to explore the relationship between development and human rights, particularly focusing on the place given to sustainable development principles in international human right law. It will further quest whether there is a right to sustainable development recognized therein. Accordingly, the article asserts that the principles of sustainable development are directly or indirectly recognized in various human rights instruments, which provides an affirmative response to the question raised hereinabove. This work, therefore, will make expeditions through international and regional human rights instruments as well as case laws and interpretative guidelines of human rights bodies to prove this hypothesis.Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability
Procedia PDF Downloads 22314030 Positive Shock: The PhD Journey of International Students at UK Universities: A Qualitative Interpretative Phenomenological Study
Authors: Dounyazad Sour
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This research examines international doctoral students’ reflections on their journey and experiences of studying for a PhD in the UK. Since the early 1990s, the international students’ number in the UK has increased. The significant contribution of these international students to the cultural and academic diversity of the UK universities’ doctoral programmes is widely acknowledged. The substantial fees these students bring to British Higher Education institutions is also much appreciated. The rationale for undertaking this study grew from personal experience of studying in the UK. Through membership in different groups both online and, when regulations permitted it, face to face social groups, it quickly became apparent that among all students, there were both shared and individual experiences of struggles and triumphs. This insight led to the decision to investigate these matters in greater detail. This in-depth qualitative interpretative study, inspired by a phenomenological approach, offers fresh insights into academic, social and cultural experiences of international PhD students in the UK. Data collection was carried out in the UK over a period of three months, deploying focus groups, individual semi-structured interviews, and images selected by participants that represent their feelings towards their experiences. The ten participants are attending different UK universities, studying a range of disciplines and have diverse backgrounds. Interviews and discussions took place in the participants' preferred languages; Arabic, English and French. The analysis shows that the participants had experienced two types of shock: negative and positive. Negative shocks, which have seen considerable attention in the field of international students’ experiences, relate to unexpected incidents that happened to the participants in relation to their interactions with others: people from different backgrounds and people from the same background. This impacted their experience negatively through experiencing feelings of anxiety, stress, low self-esteem and xenophobia, all these hindering factors contribute to make international students struggle to adapt to the new environment. Positive shocks, which have remained largely under-researched in the field of international students’ experiences, refer to all the positive occurrences that participants experienced. For instance, a shop assistant saying: “do you need any help, honey?” which brought a sense of belonging, feeling home, safety, and satisfaction to the respondents, and made their experiences less challenging. This investigation will offer insights into the PhD international students’ experiences and shed new light on the shocks that can work as facilitators, rather than as inhibitors.Keywords: international students, PhD journey, phenomenological approach, positive shock
Procedia PDF Downloads 18814029 The Impact of Artificial Intelligence on Human Rights Development
Authors: Romany Wagih Farag Zaky
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The relationship between development and human rights has long been the subject of academic debate. To understand the dynamics between these two concepts, various principles are adopted, from the right to development to development-based human rights. Despite the initiatives taken, the relationship between development and human rights remains unclear. However, the overlap between these two views and the idea that efforts should be made in the field of human rights have increased in recent years. It is then evaluated whether the right to sustainable development is acceptable or not. The article concludes that the principles of sustainable development are directly or indirectly recognized in various human rights instruments, which is a good answer to the question posed above. This book therefore cites regional and international human rights agreements such as , as well as the jurisprudence and interpretative guidelines of human rights institutions, to prove this hypothesis.Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security
Procedia PDF Downloads 5714028 The Impact of Artificial Intelligence on Human Developments Obligations and Theories
Authors: Seham Elia Moussa Shenouda
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The relationship between development and human rights has long been the subject of academic debate. To understand the dynamics between these two concepts, various principles are adopted, from the right to development to development-based human rights. Despite the initiatives taken, the relationship between development and human rights remains unclear. However, the overlap between these two views and the idea that efforts should be made in the field of human rights have increased in recent years. It is then evaluated whether the right to sustainable development is acceptable or not. The article concludes that the principles of sustainable development are directly or indirectly recognized in various human rights instruments, which is a good answer to the question posed above. This book therefore cites regional and international human rights agreements such as , as well as the jurisprudence and interpretative guidelines of human rights institutions, to prove this hypothesis.Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security
Procedia PDF Downloads 4414027 The Effects of High Technology on Communicative Translation: A Case Study of Yoruba Language
Authors: Modupe Beatrice Adeyinka
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European Languages are languages of literature, science and technology. Whereas, African languages are of literature, both written and oral, making it difficult for Yoruba, the African language of Kwa linguistic classification, to neatly and accurately translate European scientific and technological words, expressions and technologies. Unless a pragmatic and communicative approach is adopted, equivalence of European technical and scientific texts might be a mission impossible for Yoruba scholars. In view of the aforementioned difficult task, this paper tends to highlight the need for a thorough study and evaluation of English or French words, expressions, idiomatic expressions, technical and scientific terminologies then, trying to find ways of adopting them to Yoruba environment through interpretative translation.Keywords: communication, high technology, translation, Yoruba language
Procedia PDF Downloads 51514026 Making Sense of Cyber Pornography among Young Adult Couples
Authors: Marianne Lumacang, Jessarine Dultra, Joana Fenol
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Filipinos are known to be conservative, sex or pornography is not discussed openly in the Philippines, topic of sex, when raised, will most likely elicit snickers, jokes, and blushes in most Filipino or expressions of disgust. However, a lot of Filipinos are still engaging into this kind of activity for some reasons. The study aims to determine young adult’s point of view about cyber pornography viewing, as well as their reasons for engagement, and its effects on them and their relationship with their partner. Interpretative Phenomenological Analysis was used to explore how young adults make sense of cyber pornography viewing. The study focused on Filipino young adults who are in a romantic or married relationship, engage in cyber pornography viewing, and currently residing in Cavite, Philippines. A total of four young adult couples, four females and four males participated in the study as research participants. Data gathered from a total of four young adult couples resulted to a total of nine superordinate themes focusing on (1) exploring young adult couple’s rationales for cyber pornography viewing, (2) experiences of positive effects in engaging to cyber pornography viewing, (3) experiences of negative effects in engaging to cyber pornography viewing, (4) experience of infidelity, (5) experience of necessity, (6) females perception about cyber pornography viewing towards self, (7) males perception about cyber pornography viewing towards self, (8) males perception about cyber pornography viewing towards romantic partner, and (9) males perception about cyber pornography viewing towards others.Keywords: cyberpornography, Filipino, interpretative phenomenological analysis, making sense of cyberpornography, young adult
Procedia PDF Downloads 31414025 The Death of God: Between Nietzsche and Muhammad Iqbal
Authors: Maruf Hasan
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This article will investigate how Muhammad Iqbal integrated key aspects of Nietzsche's philosophy into Islamic spirituality. At the same time, it sees how Iqbal developed a Tawhidic paradigm which differed from Nietzsche's atheism. The literary study of Nietzsche and Iqbal's texts, as well as their influence on Western and Muslim discourse, are used in this study as part of a qualitative research methodology. The result is that Iqbal accepted most of Nietzsche's ideas, while affirming Islamic Aqida. The article's conclusion is that, so long as a Tawhidic paradigm is upheld, there are no restrictions on the integration of knowledge. Iqbal's writings serve as a template for the fusion of Western and Islamic thought, presenting a solution to the apparent incompatibility of these two sets of beliefs. In order to deepen our awareness of the world and foster respect and understanding among cultures and religions, this research emphasizes the value of connecting with other perspectives.Keywords: Nietzsche, Muhammad Iqbal, post-Islamism, post-Islamism interpretative approach
Procedia PDF Downloads 12714024 Students' Ability to Solve Complex Accounting Problems Using a Framework-Based Approach
Authors: Karen Odendaal
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Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis. It is widely perceived that conceptual teaching of accounting contributes to lifelong learning. Such a conceptual teaching approach also contributes to effective accounting problem-solving. This framework-based approach is rooted in educational psychologies such as constructivism and Ausubel’s subsumption theory. This study aimed at investigating the ability of students to solve complex accounting problems by using only concepts underlying the Conceptual Framework. An assignment was administered to pre-graduate students at a South African university and this study made use of an interpretative research design which implemented multiple research instruments to investigate the ability of students to solve complex accounting problems using only concepts underlying the Conceptual Framework. Student perceptions were analysed and were aided by a related reflective questionnaire. The importance of the study indicates the necessity of Accounting educators to enhance a conceptual understanding among students as a mechanism for problem-solving of accounting issues. The results indicate that the ability of students to solve accounting problems effectively using only the Conceptual Framework depends on the complexity of the scenario and the students’ familiarity with the problem. The study promotes a balanced and more conceptual (rather than only technical) preference to the problem-solving of complex accounting problems. The study indubitably promotes considerable emphasis on the importance of the Conceptual Framework in accounting education and the promotion of life-long learning in the subject field.Keywords: accounting education, conceptual teaching, constructivism, framework-based, problem-solving
Procedia PDF Downloads 23514023 4D Modelling of Low Visibility Underwater Archaeological Excavations Using Multi-Source Photogrammetry in the Bulgarian Black Sea
Authors: Rodrigo Pacheco-Ruiz, Jonathan Adams, Felix Pedrotti
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This paper introduces the applicability of underwater photogrammetric survey within challenging conditions as the main tool to enhance and enrich the process of documenting archaeological excavation through the creation of 4D models. Photogrammetry was being attempted on underwater archaeological sites at least as early as the 1970s’ and today the production of traditional 3D models is becoming a common practice within the discipline. Photogrammetry underwater is more often implemented to record exposed underwater archaeological remains and less so as a dynamic interpretative tool. Therefore, it tends to be applied in bright environments and when underwater visibility is > 1m, reducing its implementation on most submerged archaeological sites in more turbid conditions. Recent years have seen significant development of better digital photographic sensors and the improvement of optical technology, ideal for darker environments. Such developments, in tandem with powerful processing computing systems, have allowed underwater photogrammetry to be used by this research as a standard recording and interpretative tool. Using multi-source photogrammetry (5, GoPro5 Hero Black cameras) this paper presents the accumulation of daily (4D) underwater surveys carried out in the Early Bronze Age (3,300 BC) to Late Ottoman (17th Century AD) archaeological site of Ropotamo in the Bulgarian Black Sea under challenging conditions (< 0.5m visibility). It proves that underwater photogrammetry can and should be used as one of the main recording methods even in low light and poor underwater conditions as a way to better understand the complexity of the underwater archaeological record.Keywords: 4D modelling, Black Sea Maritime Archaeology Project, multi-source photogrammetry, low visibility underwater survey
Procedia PDF Downloads 23814022 Cardiovascular Modeling Software Tools in Medicine
Authors: J. Fernandez, R. Fernandez de Canete, J. Perea-Paizal, J. C. Ramos-Diaz
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The high prevalence of cardiovascular diseases has provoked a raising interest in the development of mathematical models in order to evaluate the cardiovascular function both under physiological and pathological conditions. In this paper, a physical model of the cardiovascular system with intrinsic regulation is presented and implemented by using the object-oriented Modelica simulation software tools. For this task, a multi-compartmental system previously validated with physiological data has been built, based on the interconnection of cardiovascular elements such as resistances, capacitances and pumping among others, by following an electrohydraulic analogy. The results obtained under both physiological and pathological scenarios provide an easy interpretative key to analyze the hemodynamic behavior of the patient. The described approach represents a valuable tool in the teaching of physiology for graduate medical and nursing students among others.Keywords: cardiovascular system, MODELICA simulation software, physical modelling, teaching tool
Procedia PDF Downloads 30214021 The Typology of Social Enterprise: Case Study of Community-Development Enterprise in Indonesia
Authors: Aluisius Pratono, Deddy Marciano, Suyanto Suyanto
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The emerging model of community development social enterprise is one of the social enterprise models. However, a precise view of the community development enterprise is still lacking. Hence, this study was aimed at deepening the concept of the community development social enterprise model at the place management and development context. Multiple case studies in Indonesia context were observed to explore the typical criteria of the community development enterprise model in place-making practices. The research paradigm used interpretative approach, which involves dialectic process between the researchers and research participants. This study highlights some principles in the community-development enterprise, which cover an entrepreneurial dimension, social goals, participatory governance, and co-management. The result makes a contribution to conceptual literature occurs at the criteria of social enterprises by highlighting the typology of community development enterprise.Keywords: community development enterprise, social purposes, economic project, participatory governance
Procedia PDF Downloads 26014020 The Roles of Parental Involvement in the Teaching-Learning Process of Students with Special Needs: Perceptions of Special Needs Education Teachers
Authors: Chassel T. Paras, Tryxzy Q. Dela Cruz, Ma. Carmela Lousie V. Goingco, Pauline L. Tolentino, Carmela S. Dizon
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In implementing inclusive education, parental involvement is measured to be an irreplaceable contributing factor. Parental involvement is described as an indispensable aspect of the teaching-learning process and has a remarkable effect on the student's academic performance. However, there are still differences in the viewpoints, expectations, and needs of both parents and teachers that are not yet fully conveyed in their relationship; hence, the perceptions of SNED teachers are essential in their collaboration with parents. This qualitative study explored how SNED teachers perceive the roles of parental involvement in the teaching-learning process of students with special needs. To answer this question, one-on-one face-to-face semi-structured interviews with three SNED teachers in a selected public school in Angeles City, Philippines, that offer special needs education services were conducted. The gathered data are then analyzed using Interpretative Phenomenological Analysis (IPA). The results revealed four superordinate themes, which include: (1) roles of parental involvement, (2) parental involvement opportunities, (3) barriers to parental involvement, and (4) parent-teacher collaboration practices. These results indicate that SNED teachers are aware of the roles and importance of parental involvement; however, despite parent-teacher collaboration, there are still barriers that impede parental involvement. Also, SNED teachers acknowledge the big roles of parents as they serve as main figures in the teaching-learning process of their children with special needs. Lastly, these results can be used as input in developing a school-facilitated parenting involvement framework that encompasses the contribution of SNED teachers in planning, developing, and evaluating parental involvement programs, which future researchers can also use in their studiesKeywords: parental involvement, special needs education, teaching-learning process, teachers’ perceptions, special needs education teachers, interpretative phenomenological analysis
Procedia PDF Downloads 11614019 The Integration of Digital Humanities into the Sociology of Knowledge Approach to Discourse Analysis
Authors: Gertraud Koch, Teresa Stumpf, Alejandra Tijerina García
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Discourse analysis research approaches belong to the central research strategies applied throughout the humanities; they focus on the countless forms and ways digital texts and images shape present-day notions of the world. Despite the constantly growing number of relevant digital, multimodal discourse resources, digital humanities (DH) methods are thus far not systematically developed and accessible for discourse analysis approaches. Specifically, the significance of multimodality and meaning plurality modelling are yet to be sufficiently addressed. In order to address this research gap, the D-WISE project aims to develop a prototypical working environment as digital support for the sociology of knowledge approach to discourse analysis and new IT-analysis approaches for the use of context-oriented embedding representations. Playing an essential role throughout our research endeavor is the constant optimization of hermeneutical methodology in the use of (semi)automated processes and their corresponding epistemological reflection. Among the discourse analyses, the sociology of knowledge approach to discourse analysis is characterised by the reconstructive and accompanying research into the formation of knowledge systems in social negotiation processes. The approach analyses how dominant understandings of a phenomenon develop, i.e., the way they are expressed and consolidated by various actors in specific arenas of discourse until a specific understanding of the phenomenon and its socially accepted structure are established. This article presents insights and initial findings from D-WISE, a joint research project running since 2021 between the Institute of Anthropological Studies in Culture and History and the Language Technology Group of the Department of Informatics at the University of Hamburg. As an interdisciplinary team, we develop central innovations with regard to the availability of relevant DH applications by building up a uniform working environment, which supports the procedure of the sociology of knowledge approach to discourse analysis within open corpora and heterogeneous, multimodal data sources for researchers in the humanities. We are hereby expanding the existing range of DH methods by developing contextualized embeddings for improved modelling of the plurality of meaning and the integrated processing of multimodal data. The alignment of this methodological and technical innovation is based on the epistemological working methods according to grounded theory as a hermeneutic methodology. In order to systematically relate, compare, and reflect the approaches of structural-IT and hermeneutic-interpretative analysis, the discourse analysis is carried out both manually and digitally. Using the example of current discourses on digitization in the healthcare sector and the associated issues regarding data protection, we have manually built an initial data corpus of which the relevant actors and discourse positions are analysed in conventional qualitative discourse analysis. At the same time, we are building an extensive digital corpus on the same topic based on the use and further development of entity-centered research tools such as topic crawlers and automated newsreaders. In addition to the text material, this consists of multimodal sources such as images, video sequences, and apps. In a blended reading process, the data material is filtered, annotated, and finally coded with the help of NLP tools such as dependency parsing, named entity recognition, co-reference resolution, entity linking, sentiment analysis, and other project-specific tools that are being adapted and developed. The coding process is carried out (semi-)automated by programs that propose coding paradigms based on the calculated entities and their relationships. Simultaneously, these can be specifically trained by manual coding in a closed reading process and specified according to the content issues. Overall, this approach enables purely qualitative, fully automated, and semi-automated analyses to be compared and reflected upon.Keywords: entanglement of structural IT and hermeneutic-interpretative analysis, multimodality, plurality of meaning, sociology of knowledge approach to discourse analysis
Procedia PDF Downloads 22814018 Public Participation for an Effective Flood Risk Management: Building Social Capacities in Ribera Alta Del Ebro, Spain
Authors: Alba Ballester Ciuró, Marc Pares Franzi
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While coming decades are likely to see a higher flood risk in Europe and greater socio-economic damages, traditional flood risk management has become inefficient. In response to that, new approaches such as capacity building and public participation have recently been incorporated in natural hazards mitigation policy (i.e. Sendai Framework for Action, Intergovernmental Panel on Climate Change reports and EU Floods Directive). By integrating capacity building and public participation, we present a research concerning the promotion of participatory social capacity building actions for flood risk mitigation at the local level. Social capacities have been defined as the resources and abilities available at individual and collective level that can be used to anticipate, respond to, cope with, recover from and adapt to external stressors. Social capacity building is understood as a process of identifying communities’ social capacities and of applying collaborative strategies to improve them. This paper presents a proposal of systematization of participatory social capacity building process for flood risk mitigation, and its implementation in a high risk of flooding area in the Ebro river basin: Ribera Alta del Ebro. To develop this process, we designed and tested a tool that allows measuring and building five types of social capacities: knowledge, motivation, networks, participation and finance. The tool implementation has allowed us to assess social capacities in the area. Upon the results of the assessment we have developed a co-decision process with stakeholders and flood risk management authorities on which participatory activities could be employed to improve social capacities for flood risk mitigation. Based on the results of this process, and focused on the weaker social capacities, we developed a set of participatory actions in the area oriented to general public and stakeholders: informative sessions on flood risk management plan and flood insurances, interpretative river descents on flood risk management (with journalists, teachers, and general public), interpretative visit to the floodplain, workshop on agricultural insurance, deliberative workshop on project funding, deliberative workshops in schools on flood risk management (playing with a flood risk model). The combination of obtaining data through a mixed-methods approach of qualitative inquiry and quantitative surveys, as well as action research through co-decision processes and pilot participatory activities, show us the significant impact of public participation on social capacity building for flood risk mitigation and contributes to the understanding of which main factors intervene in this process.Keywords: flood risk management, public participation, risk reduction, social capacities, vulnerability assessment
Procedia PDF Downloads 21214017 The Lived Experiences of Fathers with Children Who Have Cerebral Palsy: An Interpretative Phenomenological Analysis
Authors: Krizette Ladera
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Fathers are there not only to provide the financial stability of a family but a father is also there to provide the love and support that usually people would see as the mother’s responsibility. To describe the lived experiences and how fathers make sense of their lived experiences with their children who have cerebral palsy is the main objective of the study. A qualitative research using a thematic analysis was used for the study. The qualitative research focused on the personal narratives, self-report and expression of the participant’s memory in terms of how they tell their stories. The interpretative phenomenological analysis was used to focus on the experience of the participants on how they will describe their experiences, and to also add on that the IPA will also attempt to describe and explain the meaning of human experiences using interview, specifically on the father who have a child that suffers from cerebral palsy. For the sampling technique, the snowball technique was used to gather participants from the referral of other participants. The five non-randomly selected fathers will be served as the participants for the research. A self-made interview with an open-ended question was used as the research instrument; it includes profiling of the respondent as well as their experiences in taking care of their child that suffers from cerebral palsy. In analyzing a data, the researcher used the thematic analysis where in the interview was made into a transcript, then it was organized and divided themes. After that, the relations of each themes, was identified and it was later documented and translated into written text format using thematic grouping. Finally, the researcher analyzed each data according to its themes and put it in a table to be presented in the result section of the study And as for the result of the study, the researcher was able to come up with the four (4) main themes that most of the participants experienced and those are: The experiences in finding out about the condition of the Child, disclosing the condition of the child to the family and its emotional effect, The experiences of living the day of day realities in providing the physical, financial, emotional and a well balanced environment to the child, and the religious perspectives of the fathers. Along with those four (4) themes comes the subtheme which explains the themes in a more detailed explanation.Keywords: cerebral palsy, children, fathers, lived experiences
Procedia PDF Downloads 20614016 An Analysis on Community Based Heritage Tourism: A Resource for a Small Community in Rural County Clare, Ireland
Authors: Marie Taylor, Catriona Murphy
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The aim of this paper is to identify the factors of success in community based heritage tourism initiatives. Heritage and community are central to many tourism initiatives with heritage tourism having the potential to act as a catalyst for community development. This paper presents the findings of research that examined the relationship between heritage tourism and community development. The findings recognised that heritage tourism had economic, social and cultural benefits for a community as well as a role in strengthening concepts such as sense of identity, place, and authenticity. In addition, this paper proposes an assessment framework for sustainable community based heritage tourism to identify factors and contextual influences involved in their success or failure. In evaluating the sustainability of such initiatives, a number of issues are investigated including the continued role of stakeholders, the role of funding, the influence of collaboration and the changing role of rural development and its impact on community engagement. The research is descriptive, evaluative and explanatory research, exploring and analysing issues such as the development of community structures in community based heritage tourism. Thus, it will contribute to the development of potential tourism and community development policies and strategies at a local, national and international level. An interpretative and inductive approach is utilised, and a mixed method approach followed as it encapsulates the best of quantitative and qualitative research methods. The case studies focus on social enterprises in relation to tourism and community based tourism cooperatives as there are limited study and knowledge of these. Consequently, this research will contribute to the discourse on community based heritage tourism as an aspect of community development.Keywords: collaboration, community-based heritage tourism, stakeholders, sustainable tourism
Procedia PDF Downloads 34714015 A South African Perspective on Artificial Intelligence and Inventorship Status
Authors: Meshandren Naidoo
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An artificial intelligence (AI) system named DABUS 2021 made headlines when it became the very first AI system to be listed in a patent which was then granted by the South African patent office. This grant raised much criticism. The question that this research intends to answer is (1) whether, in South African patent law, an AI can be an inventor. This research finds that despite South African law not recognizing an AI as a legal person and despite the legislation not explicitly allowing AI to be inventors, a legal interpretative exercise would allow AI inventorship.Keywords: artificial intelligence, creativity, innovation, law
Procedia PDF Downloads 14614014 Preparation of Papers – Inventorship Status For AI - A South African Perspective
Authors: Meshandren Naidoo
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An artificial intelligence (AI) system named DABUS 2021 made headlines when it became the very first AI system to be listed in a patent which was then granted by the South African patent office. This grant raised much criticism. The question that this research intends to answer is (1) whether, in South African patent law, an AI can be an inventor. This research finds that despite South African law not recognising an AI as a legal person and despite the legislation not explicitly allowing AI to be inventors, a legal interpretative exercise would allow AI inventorship.Keywords: artificial intelligence, intellectual property, inventorship, patents
Procedia PDF Downloads 10614013 Malaysian Knowledge, Belief and Attitude towards Hypnosis as a Health Intervention: An Interpretative Phenomenological Analysis
Authors: Ying Chern Yeoh, Mark J. Forshaw
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Although hypnosis has been widely endorsed in Europe since 1950s, it was still viewed as a typically new therapy in Asia. There are very little findings regarding hypnosis in Asian countries, especially in culturally diverse countries such as Malaysia. The knowledge of the beneficial effects of hypnosis was not widespread to the public, however knowledge of the negative effects was frequently being highlighted. Therefore, the acceptance of hypnosis as a new effective health treatment can be a challenge in Malaysia. Recognising Malaysian’s perception, belief and attitude towards hypnosis could increase the public awareness of hypnosis, which in turn will alter their misconception and increase acceptance of hypnosis as an effective therapy. Eight individuals (N = 8) from the general public with different background, ethnicity (Malays, Chinese and Indians) and religion (Islamic, Buddhism, Hinduism, Taoism, Christianity, free-thinker) and two local experienced practitioners with minimum of five years experiences (N = 2) were being interviewed to determine their views, beliefs and level of acceptance towards hypnosis. Semi-structured interviews were conducted, transcribed with pseudonyms and analyzed by using Interpretative Phenomenological Analysis. The three emergent themes were illustrated under the captions of ‘traditional vs mainstream’, ‘myths vs truth’, and ‘dissemination and public awareness’. The finding suggested that individual knowledge and personal experience primarily influenced people’s level of acceptance towards hypnosis as a beneficial health treatment, rather than the diversity of cultural and religious background. Subsequent findings regarding hypnosis and the effort of promoting it will provide the society an opportunity to increase public education and health awareness. Several associations had started to advance its development by organizing conferences and setting up therapeutic centers. However, health promotion on hypnosis is yet to be conducted to raise public awareness of its beneficial effects. By requesting for hypnosis to be included as a subject in medical education and psychology curriculum and formatting it under Ministry of Health’s legislation body might enhance the knowledge of hypnosis for Malaysian as one of the health intervention in the future.Keywords: awareness, hypnosis, intervention, Malaysian, promotion
Procedia PDF Downloads 15914012 Verification of Geophysical Investigation during Subsea Tunnelling in Qatar
Authors: Gary Peach, Furqan Hameed
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Musaimeer outfall tunnel is one of the longest storm water tunnels in the world, with a total length of 10.15 km. The tunnel will accommodate surface and rain water received from the drainage networks from 270 km of urban areas in southern Doha with a pumping capacity of 19.7m³/sec. The tunnel is excavated by Tunnel Boring Machine (TBM) through Rus Formation, Midra Shales, and Simsima Limestone. Water inflows at high pressure, complex mixed ground, and weaker ground strata prone to karstification with the presence of vertical and lateral fractures connected to the sea bed were also encountered during mining. In addition to pre-tender geotechnical investigations, the Contractor carried out a supplementary offshore geophysical investigation in order to fine-tune the existing results of geophysical and geotechnical investigations. Electric resistivity tomography (ERT) and Seismic Reflection survey was carried out. Offshore geophysical survey was performed, and interpretations of rock mass conditions were made to provide an overall picture of underground conditions along the tunnel alignment. This allowed the critical tunnelling area and cutter head intervention to be planned accordingly. Karstification was monitored with a non-intrusive radar system facility installed on the TBM. The Boring Electric Ahead Monitoring(BEAM) was installed at the cutter head and was able to predict the rock mass up to 3 tunnel diameters ahead of the cutter head. BEAM system was provided with an online system for real time monitoring of rock mass condition and then correlated with the rock mass conditions predicted during the interpretation phase of offshore geophysical surveys. The further correlation was carried by Samples of the rock mass taken from tunnel face inspections and excavated material produced by the TBM. The BEAM data was continuously monitored to check the variations in resistivity and percentage frequency effect (PFE) of the ground. This system provided information about rock mass condition, potential karst risk, and potential of water inflow. BEAM system was found to be more than 50% accurate in picking up the difficult ground conditions and faults as predicted in the geotechnical interpretative report before the start of tunnelling operations. Upon completion of the project, it was concluded that the combined use of different geophysical investigation results can make the execution stage be carried out in a more confident way with the less geotechnical risk involved. The approach used for the prediction of rock mass condition in Geotechnical Interpretative Report (GIR) and Geophysical Reflection and electric resistivity tomography survey (ERT) Geophysical Reflection surveys were concluded to be reliable as the same rock mass conditions were encountered during tunnelling operations.Keywords: tunnel boring machine (TBM), subsea, karstification, seismic reflection survey
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