Search results for: relational transparency

Authors: Marko Čular

Abstract:

The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyses transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper, quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.

Keywords: transparency report, index quality of transparency report, Croatian audit act, code of ethics for professional accountants

Procedia PDF Downloads 298

Authors: Tran Van Long

Abstract:

Beyond trade facilitation, transparency in the WTO legal context is, implicitly and explicitly, aimed at addressing problems in domestic administrative law. Through the lens of global governance, this paper attempts to shed more light on the power of transparency norms enshrined in multilateral trading agreements under the aegis of the WTO. In this global ruled-base system, transparency has become sufficiently powerful to be a multifunctional instrument for promoting rule of law, good governance, and democracy.

Keywords: WTO, transparency, good governance, rule of law, global administrative law.

Procedia PDF Downloads 282

Authors: Chetneti Srisa-an

Abstract:

In Knowledge and Data Engineering field, relational database is the best repository to store data in a real world. It has been using around the world more than eight decades. Normalization is the most important process for the analysis and design of relational databases. It aims at creating a set of relational tables with minimum data redundancy that preserve consistency and facilitate correct insertion, deletion, and modification. Normalization is a major task in the design of relational databases. Despite its importance, very few algorithms have been developed to be used in the design of commercial automatic normalization tools. It is also rare technique to do it automatically rather manually. Moreover, for a large and complex database as of now, it make even harder to do it manually. This paper presents a new complete automated relational database normalization method. It produces the directed graph and spanning tree, first. It then proceeds with generating the 2NF, 3NF and also BCNF normal forms. The benefit of this new algorithm is that it can cope with a large set of complex function dependencies.

Keywords: relational database, functional dependency, automatic normalization, primary key, spanning tree

Procedia PDF Downloads 353

Authors: Majid Etaati, Hamid Majedi

Abstract:

Relational planning approach proposed by Patsy Healey goes beyond the physical proximity and emphasizes social proximity. This approach stresses the importance of nodes and flows between nodes. Current plans in European cities have incrementally incorporated this approach, but urban plans in Iran have still stayed very detailed and rigid. In response to the weak evaluation results of the comprehensive planning approach in Qazvin, the local authorities applied the City Development Strategy (CDS) to cope with new urban challenges. The paper begins with an explanation of relational planning and suggests that Healey gives urban planners about spatial strategies and then it surveys relational factors in CDS of Qazvin. This study analyzes the extent which CDS of Qazvin have highlighted nodes, flows, and dynamics. In the end, the study concludes that there is a relational understanding of urban dynamics in the plan, but it is weak.

Keywords: relational, dynamics, city development strategy, urban planning, Qazvin

Procedia PDF Downloads 140

Authors: Maali Kachouri, Anis Jarboui

Abstract:

We focus on the causal relationship between governance and information transparency as well as interrelation among the various governance mechanisms. This paper employs a simultaneous equations approach to show this relationship in the Tunisian context. Based on an 8-year dataset, our sample covers 28 listed companies over 2006-2013. Our findings suggest that internal and external governance mechanisms are interdependent. Moreover, in order to analyze the causal effect between information transparency and governance mechanisms, we found evidence that information transparency tends to increase good corporate governance practices.

Keywords: simultaneous equations approach, transparency, causal relationship, corporate governance

Procedia PDF Downloads 353

Authors: Brang Mai Lazing

Abstract:

The central argument of this paper proposes that while democracy cannot guarantee transparency, authentic transparency within the hierarchy of the Church can be pursued as a means of dealing with cases of clergy sexual abuse. Amid the recent global scandal of clergy sexual abuse cases, a previous study has argued that a democratic rule should be applied to the administration of the Church so that, while a democratic Church could be compelled to exercise greater transparency when handling such cases, the Church might thereby regain credibility. Using the methodology of literature analysis, this paper explores the necessity for hierarchy and finds that democracy cannot be a guarantee for transparency. Further, through a dialogue between the theological insights of Benedict XVI and Edward Schillebeeckx, this paper argues that transparency practices are possible within the hierarchy of the Catholic Church in dealing with clergy sexual abuse cases. Finally, three implications of transparency in dealing with clergy sexual abuse cases are proposed, viz.: (a) that the harm which is ultimately done to the sacred faith of believers and to the sacred origin of the hierarchy through clergy sexual abuse cases should be given greater emphasis, (b) that the removal of unnecessary layers within the Church hierarchy or replacement with layers empowered with the authority to effect change might help implement accountability and transparency practices, and (c) that any changes made to enhance transparency should be made in terms of ‘adaptability’.

Keywords: Benedict XVI, clergy sexual abuses, democracy, Edward Schillebeeckx, hierarchy, transparency

Procedia PDF Downloads 182

Authors: Stylianos Galoukas

Abstract:

since the eve of human societies, the need for survival and covering even the most basic needs such as hunting for food, led to the realization of the need for regulation between the personal and common interest. This led to the establishment of initially unwritten and later on, written rules which then became the Law. Transparency as a word has been used for more than 2.500 years. Born in ancient Greece around the 5th BC century and although it was not originally correlated to political or public administration acts, its enclosed principles and rules, were given even then, great attention. In today’s times of fake news and meta-politics, transparency has greatly correlated with the fight against corruption especially in the financially related matters. It is believed however that transparency, being a much wider than corruption meaning, has an even greater role to play than the corruption counterpart. It can be further used to unveil or examine the genuineness of the will towards the public interest, behind every public policy or political act. Therefore, herein the timeless and fundamental principles of institutional and public administration transparency are made clear as well as their application rules that can and ought to be used as evaluation criteria.

Keywords: evaluation citeria, policies, politics, principles, rules, transparency

Procedia PDF Downloads 198

Authors: Bita Mashayekhi, Hamid Kalhornia

Abstract:

One of the most important roles of financial reporting is improving the firms’ investment decisions; however, there is not much supporting evidence for this claim in emerging markets like Iran. In this study, the effect of financial reporting transparency in investment efficiency of Iranian firms has been investigated. In order to do this, 336 listed companies on Tehran Stock Exchange (TSE) has been selected for time period 2012 to 2015 as research sample. For testing our main hypothesis, we classified sample firms into two groups based on their deviation from expected investment: under-investment and over-investment cases. The results indicate that there is positive significant relationship between financial transparency and investment efficiency. In the other words, transparency can mitigate both underinvestment and overinvestment situations.

Keywords: corporate governance, disclosure, investment decisions, investment efficiency, transparency

Procedia PDF Downloads 378

Authors: Luca Martignoni, Joseph Nserat, Eric Arand, Marvin Braun

Abstract:

The increasing application of conversational agents in healthcare and the demand for applications that enable patients to take informed decisions is changing the way patients access healthcare and take decisions. Promising results related to the acceptance of CAs in healthcare have been accomplished. In that regard, understanding how to design CAs in a way that patients trust their recommendations and decisions constitutes an important area of research. Our study examines self-disclosure and transparency as drivers of trust to enhance the medical assistance of CAs for patients. Accordingly, we examined the effects of self-disclosure and transparency on patients trust and service satisfaction by conducting an online experiment with 136 participants. Our results show that the expression of both self-disclosure and conversational agents transparency leads to an increased perception of trust but does not necessarily improve the service satisfaction. Therefore, developers should implement self-disclosure and transparency to create a trustworthy environment.

Keywords: conversational agent, transparency, self-disclosure, healthcare

Procedia PDF Downloads 139

Authors: Dhaksha Vivekanandan

Abstract:

DeFi is a network that avoids reliance on financial intermediaries through its peer-to-peer financial network. DeFi operates outside of government control; hence it is important for us to understand its impacts. This study employs a literature review to understand DeFi and its emergence, as well as its implications on transparency, social impact, and regulation. Further, 3 case studies are analysed within the context of these categories. DeFi’s provision of increased transparency poses environmental and storage costs and can lead to user privacy being endangered. DeFi allows for the provision of entrepreneurial incentives and protection against monetary censorship and capital control. Despite DeFi's transparency issues and volatility costs, it has huge potential to reduce poverty; however, regulation surrounding DeFi still requires further tightening by governments.

Keywords: DeFi, transparency, regulation, social impact

Procedia PDF Downloads 83

Authors: Simeon Adebayo Oladipo

Abstract:

Institutional administrators are currently facing pressure and challenges in their daily operations. Reasons for this may include the increasing multiplicity, uncertainty and tension that permeate institutional leadership. Authentic engagement for institutional leadership is premised on the ethical foundation that the leaders in the schools are engaged. The institutional effectiveness is dependent on the relationship that exists between the leaders and employees in the workplace. Leader’s self-awareness, relational transparency, emotional control, strong moral code and accountability have a positive influence on authentic engagement which variably determines leadership effectiveness. This study therefore examined the role of authentic engagement in effective school leadership; explored the interrelationship of authentic engagement indices in school leadership. The study adopted the descriptive research of the survey type using a quantitative method to gather data through a questionnaire among school leaders in Lagos State Tertiary Institutions. The population for the study consisted of all Heads of Departments, Deans and Principal Officers in Lagos State Tertiary Institutions. A sample size of 255 Heads of Departments, Deans and Principal Officers participated in the study. The data gathered were analyzed using descriptive and inferential statistical tools. The findings indicated that authentic engagement plays a crucial role in increasing leadership effectiveness amongst Heads of Departments, Deans and Principal Officers. The study recommended among others that there is a need for effective measures to enhance authentic engagement of institutional leadership practices through relevant educational support systems and effective quality control.

Keywords: authentic engagement, self-awareness, relational transparency, emotional control

Procedia PDF Downloads 69

Authors: Sukaesi Marianti

Abstract:

This study aims to develop the Relational Mobility Scale for the Indonesian population and to investigate its psychometric properties. New items of the scale were created taking into account the Indonesian population which consists of two parallel forms (A and A’). This study uses 30 newly orchestrated items while keeping in mind the characteristics of the targeted population. The scale was administered to 433 public high school students in Malang, Indonesia. Construct validity of its factor structure was demonstrated using exploratory factor analysis and confirmatory factor analysis. The result exhibits that he model fits the data, and that the delayed alternate form method shows acceptable result. Results yielded that 21 items of the three-dimensional Relational Mobility Scale is suitable for measuring relational mobility in high school students of Indonesian population.

Keywords: confirmatory factor analysis, delayed alternate form, Indonesian population, relational mobility scale

Procedia PDF Downloads 268

Authors: Varsha Singh, Kishan Fuse

Abstract:

This paper presents a study of the grey-Taguchi method to optimize CNC milling parameters of AA6061 T6 aluminium alloy. Grey-Taguchi method combines Taguchi method based design of experiments (DOE) with grey relational analysis (GRA). Multi-response optimization of different quality characteristics as surface roughness, material removal rate, cutting forces is done using grey relational analysis (GRA). The milling parameters considered for experiments include cutting speed, feed per tooth, and depth of cut. Each parameter with three levels is selected. A grey relational grade is used to estimate overall quality characteristics performance. The Taguchi’s L9 orthogonal array is used for design of experiments. MINITAB 17 software is used for optimization. Analysis of variance (ANOVA) is used to identify most influencing parameter. The experimental results show that grey relational analysis is effective method for optimizing multi-response characteristics. Optimum results are finally validated by performing confirmation test.

Keywords: ANOVA, CNC milling, grey relational analysis, multi-response optimization

Procedia PDF Downloads 307

Authors: Yosapon Kidsuntad

Abstract:

The purpose of this dissertation was to explore the relationship between financial transparency and investor behavior. In carrying out this inquiry, the researcher used a questionnaire was utilized as a tool to collect data. Statistics utilized in this research included frequency, percentage, mean, standard deviation, and multiple regression analysis. The results revealed that there are significant differences investor perceptions of the different dimensions of financial information transparency. These differences correspond to demographical variables with the exception of the educational level variable. It was also found that there are relationships between investor perceptions of the dimensions of financial information transparency and investor behavior in the private company in Dusit Area. Finally, the researcher also found that there are differences in investor behavior corresponding to different categories of investor experience.

Keywords: financial information transparency, investor behavior, private company, Dusit Area

Procedia PDF Downloads 330

Authors: Peter Ugbedeojo Nelson

Abstract:

Despite the tremendous advancements and knowledge acquisition around entrepreneurship orientation (EO) research, there may still be more to learn on how environmental dynamics would permute organizational processes and determine the extent to which success would be achieved. Using the contingency theory, we test a model that proposes a moderating influence of external relational capital and environmental hostility on the EO-performance effect of 423 managers/owners of small and medium scale enterprises. The hypotheses were tested using Hayes simultaneous regression, and the results showed that all EO dimensions (risk-taking, innovation, and performance) had a main effect on performance while the moderating variables interacted well with risk-taking (more than other EO dimensions) to improve performance. However, external relational capital, more than environmental hostility, influences the EO-performance relationship. Our findings highlight the differential ways that EO dimensions interact with environmental contingencies to influence performance. Further studies can examine how competitive aggressiveness and autonomy are moderated by external relational capital and environmental hostility.

Keywords: external relational capital, entrepreneurial orientation, risk-taking, innovation, proactiveness

Procedia PDF Downloads 55

Authors: Estela Mayra de Moura Vianna, Thiago José Tavares Ávila, Bruno Morais Silva, Diego Henrique Bezerra, Paulo Henrique Gomes Silva, Alan Pedro da Silva

Abstract:

The Brazilian Federal Constitution defines the access to information as a crucial right of the citizen and the Law on Access to Public Information, which regulates this right. Accordingly, the Fiscal Responsibility Act, 2000, amended in 2009 by the “Law of Transparency”, began demanding a wider disclosure of public accounts for the society, including electronic media for public access. Thus, public entities began to create "Transparency Portals," which aim to gather a diversity of data and information. However, this information, in general, is still published in formats that do not simplify understanding of the data by citizens and that could be better especially available for audit purposes. In this context, a proposal of ontology about Brazilian Transparency Portal can play a key role in how these data will be better available. This study aims to identify and implement in ontology, the data model about Transparency Portal ecosystem, with emphasis in activities that use these data for some applications, like audits, press activities, social government control, and others.

Keywords: audit, government transparency, ontology, public sector

Procedia PDF Downloads 506

Authors: Marziehossadat Moezzi

Abstract:

In this paper, electromagnetically induced transparency (EIT) is investigated in a cylindrical quantum dot (QD) with a parabolic confinement potential. We study the effect of control lasers polarization on absorption coefficient, refractive index and also on the generation of the double transparency windows in this system. Considering an effective mass method, the time-independent Schrödinger equation is solved to obtain the energy structure of the QD. Also, we study the effect of structural characteristics of the QD on refraction and absorption of the QD in the presence of EIT.

Keywords: electromagnetically induced transparency, cylindrical quantum dot, absorption coefficient, refractive index

Procedia PDF Downloads 198

Authors: Talha Sareshwala

Abstract:

The purpose of this research paper is to help entrepreneurs build an environment of trust, transparency and accountability necessary for fostering long term investment, financial stability and business integrity and to guide future Entrepreneurs into a promising future. The study presents a broader review on Corporate Governance, starting from its definition and antecedents. This is the most important aspect of ethical business. In fact, the 3 main pillars of corporate governance are: Transparency; Accountability; Security. The combination of these 3 pillars in running a company successfully and forming solid professional relationships among its stakeholders, which includes key managerial employees and, most important, the shareholders This paper is sharing an experience how an entrepreneur can act as a catalyst while ensuring them that ethics and transparency do pay in business when followed in true spirit and action.

Keywords: business, entrepreneur, ethics, governance, transparency.

Procedia PDF Downloads 74

Authors: Rebecca Rumbul

Abstract:

The operation of the state can often appear opaque to citizens wishing to access official information, who have to negotiate a path through numerous levels of bureaucracy rationalized through institutional policy to acquire what information they want. Even where individual states have 'Right to Information' legislation guaranteeing citizen access to information, public sector conformity to such laws vary between states and between state organizations. In response to such difficulties in bringing citizens and information together, many NGO's around the world have begun designing and hosting digital portals to facilitate the requesting and receiving of official information. How then, are these 'civic technology' tools affecting the behavior of the state? Are they increasing the transparency of the state? This study looked at 5 Right to Information civic technology sites in Chile, Uruguay, Ukraine, Hungary and the UK, and found that such sites were providing a useful platform to publish official information, but that states were still reluctant to comply with all requests. It concludes that civic technology can be an important tool in increasing the transparency of the state, but that the state must have an institutional commitment to information rights for this to be fully effective.

Keywords: digital, ICT, transparency, civic technology

Procedia PDF Downloads 662

Authors: Othman Mohamed Altheni, Abdurrahman Abusaada

Abstract:

This study presents optimization of multiple performance characteristics [material removal rate (MRR), surface roughness (Ra), and overcut (OC)] of hardened AISI D3 tool steel in electrical discharge machining (EDM) using Taguchi method and Grey relational analysis. Machining process parameters selected were pulsed current Ip, pulse-on time Ton, pulse-off time Toff and gap voltage Vg. Based on ANOVA, pulse current is found to be the most significant factor affecting EDM process. Optimized process parameters are simultaneously leading to a higher MRR, lower Ra, and lower OC are then verified through a confirmation experiment. Validation experiment shows an improved MRR, Ra and OC when Taguchi method and grey relational analysis were used

Keywords: edm parameters, grey relational analysis, Taguchi method, ANOVA

Procedia PDF Downloads 294

Authors: Ian M. Grey, Bryan Roche, Anna Dillon, Justin Thomas, Sarah Cassidy, Dylan Colbert, Ian Stewart

Abstract:

This paper presents findings from a study conducted in two schools in Abu Dhabi. The hypothesis is that teaching young children to derive various relations between stimuli leads to increases in full-scale IQ scores of typically developing children. In the experimental group, sixteen 6-7-year-old children were exposed over six weeks to an intensive training intervention designed specifically for their age group. This training intervention, presented on a tablet, aimed to improve their understanding of the relations Same, Opposite, Different, contextual control over the concept of Sameness and Difference, and purely arbitrary derived relational responding for Sameness and Difference. In the control group, sixteen 6-7-year-old children interacted with KIBO robotics over six weeks. KIBO purports to improve cognitive skills through engagement with STEAM activities. Increases in full-scale IQ were recorded for most children in the experimental group, while no increases in full-scale IQ were recorded for the control group. These findings support the hypothesis that relational skills underlie many aspects of general cognitive ability.

Keywords: early childhood, derived relational responding, intelligence, relational frame theory, relational skills

Procedia PDF Downloads 184

Authors: Raghava Satya SaiKrishna Dittakavi

Abstract:

Cloud computing has revolutionized how businesses and individuals store, access, and process data, increasing efficiency and reducing infrastructure costs. However, the need for more transparency in cloud service billing often raises concerns about overcharging and hidden fees, hindering the realization of the full potential of cloud computing. This research paper explores how blockchain technology can be leveraged to introduce cost transparency and accountability in cloud computing services. We present a comprehensive analysis of blockchain-enabled solutions that enhance cost visibility, facilitate auditability, and promote trust in cloud service providers. Through this study, we aim to provide insights into the potential benefits and challenges of implementing blockchain in the cloud computing domain, leading to improved cost management and customer satisfaction.

Keywords: blockchain, cloud computing, cost transparency, blockchain technology

Procedia PDF Downloads 83

Authors: Ritesh Joshi, Kishan Fuse, Gopal Zinzala, Nishit Nirmal

Abstract:

Ti-6Al-4V is a titanium alloy having high strength, low weight and corrosion resistant which is a required characteristic for a material to be used in aerospace industry. Titanium, being a hard alloy is difficult to the machine via conventional methods, so it is a call to use non-conventional processes. In present work, the effects on Ti-6Al-4V by drilling a hole of Ø 6 mm using copper (99%) electrode in Electric Discharge Machining (EDM) process is analyzed. Effect of various input parameters like peak current, pulse-on time and pulse-off time on output parameters viz material removal rate (MRR) and electrode wear rate (EWR) is studied. Multi-objective optimization technique Grey relational analysis is used for process optimization. Experiments are designed using an L9 orthogonal array. ANOVA is used for finding most contributing parameter followed by confirmation tests for validating the results. Improvement of 7.45% in gray relational grade is observed.

Keywords: ANOVA, electric discharge machining, grey relational analysis, Ti-6Al-4V

Procedia PDF Downloads 363

Authors: Mukisa Simon Peter Turker, Etomaru Irene

Abstract:

This study examined factors determining the success of University-Industry Collaboration (UIC) in the science academic units (SAUs) at Makerere University. This was prompted by concerns about weak linkages between industry and the academic units at Makerere University. The study examined institutional, relational, output, and framework factors determining the success of UIC in the science academic units at Makerere University. The study adopted a predictive cross-sectional survey design. Data was collected using a questionnaire survey from 172 academic staff from the six SAUs at Makerere University. Stratified, proportionate, and simple random sampling techniques were used to select the samples. The study used descriptive statistics and linear multiple regression analysis to analyze data. The study findings reveal a coefficient of determination (R-square) of 0.403 at a significance level of 0.000, suggesting that UIC success was 40.3% at a standardized error of estimate of 0.60188. The strength of association between Institutional factors, Relational factors, Output factors, and Framework factors, taking into consideration all interactions among the study variables, was at 64% (R= 0.635). Institutional, Relational, Output and Framework factors accounted for 34% of the variance in the level of UIC success (adjusted R2 = 0.338). The remaining variance of 66% is explained by factors other than Institutional, Relational, Output, and Framework factors. The standardized coefficient statistics revealed that Relational factors (β = 0.454, t = 5.247, p = 0.000) and Framework factors (β = 0.311, t = 3.770, p = 0.000) are the only statistically significant determinants of the success of UIC in the SAU in Makerere University. Output factors (β = 0.082, t =1.096, p = 0.275) and Institutional factors β = 0.023, t = 0.292, p = 0.771) turned out to be statistically insignificant determinants of the success of UIC in the science academic units at Makerere University. The study concludes that Relational Factors and Framework Factors positively and significantly determine the success of UIC, but output factors and institutional factors are not statistically significant determinants of UIC in the SAUs at Makerere University. The study recommends strategies to consolidate Relational and Framework Factors to enhance UIC at Makerere University and further research on the effects of Institutional and Output factors on the success of UIC in universities.

Keywords: university-industry collaboration, output factors, relational factors, framework factors, institutional factors

Procedia PDF Downloads 61

Authors: Efthymios Chondrogiannis, Vassiliki Andronikou, Efstathios Karanastasis, Theodora Varvarigou

Abstract:

A large amount of data is typically stored in relational databases (DB). The latter can efficiently handle user queries which intend to elicit the appropriate information from data sources. However, direct access and use of this data requires the end users to have an adequate technical background, while they should also cope with the internal data structure and values presented. Consequently the information retrieval is a quite difficult process even for IT or DB experts, taking into account the limited contributions of relational databases from the conceptual point of view. Ontologies enable users to formally describe a domain of knowledge in terms of concepts and relations among them and hence they can be used for unambiguously specifying the information captured by the relational database. However, accessing information residing in a database using ontologies is feasible, provided that the users are keen on using semantic web technologies. For enabling users form different disciplines to retrieve the appropriate data, the design of a Graphical User Interface is necessary. In this work, we will present an interactive, ontology-based, semantically enable web tool that can be used for information retrieval purposes. The tool is totally based on the ontological representation of underlying database schema while it provides a user friendly environment through which the users can graphically form and execute their queries.

Keywords: ontologies, relational databases, SPARQL, web interface

Procedia PDF Downloads 272

Authors: Yi-You Hung

Abstract:

Relational trauma has garnered significant attention recently, as it can create barriers in the personal, interpersonal, and professional realms. Without proper intervention, its psychological impact can be profound. In psychotherapy, the demand for culturally adaptive intervention models is growing. This article compares two therapeutic approaches focused on ‘self’ and ‘non-self’. It then incorporates Buddhist concepts of ‘dukkha’ (suffering), ‘samudaya’ (origin), ‘nirodha’ (cessation), and ‘magga’ (path) to develop culturally sensitive psychological interventions. Unlike Western psychotherapy, which often focuses on self, symptom relief, and restoring self-functioning, the ‘non-self’ approach encourages therapists to embody the principles of the Four Noble Truths. This perspective aims to help individuals reconstruct their internal relational state through shared suffering, compassion, wisdom, mindfulness, and righteous conduct. By understanding these concepts, therapists can guide individuals to ‘return to their inherent emptiness and non-self,’ resonating with the Buddhist belief that realizing this emptiness is a fundamental human goal. However, the model's limitations include individuals' need to embrace this cultural discourse and for therapists to learn Buddhist concepts deeply. Further research is essential to validate the effectiveness of this model in treating relational trauma cases.

Keywords: buddhism, buddhist principles, culturally adaptive interventions, relational trauma

Procedia PDF Downloads 22

Authors: Anna Wendolowska, Dorota Czyzowska

Abstract:

An intimate relationship is a significant factor that influences romantic partners’ well-being. In the face of stress, avoidant partners often employ a defense-against-intimacy strategy, leading to reduced relationship satisfaction, intimacy, interdependence, and longevity. Dyadic coping can buffer the negative effects of stress on relational satisfaction. Emotional competence mediates the relationship between insecure attachment and intimacy. In the current study, the link between attachment, different forms of dyadic coping, and various aspects of relationship satisfaction was examined. Both partners completed the attachment style questionnaire, the well matching couple questionnaire, and the dyadic coping inventory. The data was analyzed using the actor–partner interdependence model. The results highlighted a negative association between insecure-avoidant attachment style and intimacy. The actor effects of avoidant attachment on relational intimacy for women and for men were significant, whilst the partner effects for both spouses were not significant. The emotion-focused common dyadic coping moderated the relationship between avoidance of attachment and the partner's sense of intimacy. After controlling for the emotion-focused common dyadic coping, the actor effect of attachment on intimacy for men was slightly weaker, and the actor effect for women turned out to be insignificant. The emotion-focused common dyadic coping weakened the negative association between insecure attachment and relational intimacy. The impact of adult attachment and dyadic coping significantly contributes to subjective relational well-being.

Keywords: adult attachment, dyadic coping, relational intimacy, relationship satisfaction

Procedia PDF Downloads 161

Authors: Anocha Rojanapanich

Abstract:

The objective of this research is to investigate the effects of earnings management on corporate transparency of the company in Dusit area workplace via financial reporting reliability and stakeholder acceptance as independent variable. And the company in Dusit are are taken as the population and sample. The questionnaire is used to collect data. Exploratory Factor Analysis is implemented to ensure construct validity, and correlation statistic is selected to test the relationship among all variable and the ordinary least squares regression is used to explore the hypothesized. The results show that earnings management has a significant and negative impact on financial reporting reliability, stakeholder acceptance, and corporate transparency. Both financial reporting reliability and stakeholder acceptance have an important and positive effect on corporate transparency, and they are then mediators of the earnings management-corporate transparency relationships.

Keywords: dusit area workplace, earnings management, financial report, business and marketing management

Procedia PDF Downloads 406

Authors: Nancy Di Tunnariello, Jenna L. Currie-Mueller

Abstract:

Totalistic organizations include organizations that operate by playing a prominent role in the life of its members through embedding values and practices. The Church of Scientology (CoS) is an example of a religious totalistic organization and has recently garnered attention because of the questionable treatment of members by those with authority, particularly when members try to leave the Church. The purpose of this study was to analyze exit communication and evaluate the task and relational messages discussed on online discussion boards for individuals with a previous or current connection to the totalistic CoS. Using organizational exit phases and interaction process analysis (IPA), researchers coded 30 boards consisting of 14,179 thought units from the Exscn.net website. Findings report all stages of exit were present, and post-exit surfaced most often. Posts indicated more tasks than relational messages, where individuals mainly provided orientation/information. After a discussion of the study’s contributions, limitations and directions for future research are explained.

Keywords: Bales' IPA, organizational exit, relational messages, scientology, task messages, totalistic organizations

Procedia PDF Downloads 129

Authors: Cherri Kelly Seese, Renee Bourdeaux, Sarah Drivdahl

Abstract:

Emergent adults in the United States are currently experiencing high levels of anxiety. It is imperative to uncover insulating factors which mitigate the impact of anxiety. This study aims to explore how constructs such as belongingness, relational communication, screen time and religiosity impact anxiety levels of emerging adults. Approximately 250 college students from a small, private university on the West Coast were given an online assessment that included: the General Belongingness Scale, Relational Communication Scale, Duke University Religion Index (DUREL), a survey of screen time, and the Beck Anxiety Inventory. A MANOVA statistical test was conducted by assessing the effects of multiple dependent variables (scores on GBS, RCS, self-reported screen time and DUREL) on the four different levels of anxiety as measured on the BAI (minimal = 1, mild =2, moderate = 3, or severe = 4). Results indicated a significant relationship between one’s sense of belonging and one’s reported level of anxiety. These findings have implications for systems, like universities, churches, and corporations that want to improve young adults’ level of anxiety.

Keywords: anxiety, belongingness, relational communication, religiosity, screen time

Procedia PDF Downloads 174