Search results for: can-do statements
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 349

Search results for: can-do statements

79 To Be a Nurse in Turkey: A Comparison Based on International Labour Organization's Nursing Personnel Recommendation

Authors: Arzu K. Harmanci Seren, Feride Eskin Bacaksiz

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The shortage of nursing personnel is considered one of the most important labour force issues in health sector of developed countries since early 1970s. International Labour Organization developed standards for working conditions of nurses in collaboration with World Health Organization with the aim of helping to solve nursing shortage problem all over the world. As a result of this collaboration, ILO Nursing Personnel Convention (C. 149), and the accompanying Recommendation (R. 157) were adopted in 1977. Turkey as a country that has a serious nurse shortage problem, has been a member of ILO since 1932, and has not signed this convention yet. This study was planned to compare some of the working standards in Convention with the present working conditions of nurses in Turkey. The data were collected by an on line survey between 19 January-16 February 2015 for this cross-sectional study. Participants were reached through social network accounts in collaboration with nursing associations. Totally 828 nurses from the 57 provinces of Turkey participated in the study. Survey was consisted of 14 open ended questions related to working conditions of nurses and 34 Likert statements related to nursing policies of the facilities they are working in. The data were analysed using the IBM SPSS 21.0 (licensed to Istanbul University) software. Descriptive and comparative statistics were performed. Most of the participants (81.5%) were staff and 18.5% of them were manager nurses. Most of them had baccalaureate (57.9%) or master (27.4%) degree in nursing. 18.5% of the participants were working in private hospitals, 34.9% of them in university hospitals and 46.6% of them were in Ministry of Health Hospitals. It was found that monthly working schedules were announced mostly 7 days ago (18%), working time of nurses was at least 8 hours (41.5%) and at most 24 hours (22.8%) in a day and had time for lunch or dinner 25.18 (SD=16.66), for resting 21.02 (SD=29.25) minutes. On the other hand, it was determined that 316 (43.2%) nurses did not have time for lunch and 61 (7.9%) of them could not find time for eating anything. It was also explored they were working 15-96 hours in a week (mean=48.28, SD=8.89 hours), 4-29 days in a month (mean=19.29, SD=5.03 days) and 597 (72%) nurses overworked changing form 1 hour to 150 hours (32.80, SD=23.42 hours) before the month in which surveys were filled. Most of the participants did not leave the job due to the sickness (47.5%) even if they felt sick. Also most of them did not leave the job due to any excuse (67.2%) or education (57.3%). This study has significance because of nurses from different provinces participated in and it provides brief information about the working conditions of nurses nationwide. It was explored that nurses in Turkey were working at worse conditions according the International Labour Organization’s recommendations.

Keywords: nurse, international labour organization, recommendations for nurses, working conditions

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78 Analyzing Restrictive Refugee Policies in Japan and the United Kingdom: An Examination of Fundamental Causes and Implications

Authors: Shalini Shawari Matharage

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The worldwide refugee challenge has arisen as a critical concern, with millions of individuals fleeing their home countries owing to conflict, persecution, and human rights violations. Since the establishment of an international framework in 1951 for tackling the humanitarian needs of refugees and asylum seekers, many developed and developing countries have adopted a refugee admittance framework into their national immigration policy and steadily changed their domestic legislation to assist the resettlement of refugees. However, many developed nations have put forth strict limitations on refugee admission in the midst of the continuing refugee crisis, claiming factors including national sovereignty, security of their borders, and national economy. Two such developed nations that have been restrictive on refugees is Japan and the United Kingdom. Despite their contrasting histories, migration methods, and viewpoints on diversity in modern society, the two notably developed nations have taken similar restrictive approaches in refugee policy in the recent years. This study attempts to investigate the underlying causes that led these countries to adopt strict refugee policies and how those policies have affected their compliance with international human rights responsibilities. The study employs a head-to-head methodology to examine the structural inequities in Japan and the United Kingdom's refugee policies. Using data from the UNHCR Refugee Data Finder, official government policy proposals, statements, and academic works, the study evaluates the contemporary refugee legislations, fundamental causes, and subsequent implications. The study illustrates a combination of economic, security, and demographic issues, as well as political rigidity and negative public perceptions, as major determinants of the two countries' restrictive refugee policies. The findings shed light on the restrictive actions taken by Japan and the UK, raising concerns about potential breaches in obligations to their commitments to international law and human rights obligations. Understanding the underlying issues influencing these policies allows lawmakers and activists to establish more compassionate refugee policies that adhere to international human rights and protect vulnerable individuals fleeing persecution. Ultimately, this study aims to contribute to the development of sensible refugee policies that uphold human rights and humanitarian values.

Keywords: immigration, Japan, refugee policy, united kingdom

Procedia PDF Downloads 72
77 The Motivational Factors of Learning Languages for Specific Purposes

Authors: Janos Farkas, Maria Czeller, Ildiko Tar

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A remarkable feature of today’s language teaching is the learners’ language learning motivation. It is always considered as a very important factor and has been widely discussed and investigated. This paper aims to present a research study conducted in higher education institutions among students majoring in business and administration in Hungary. The aim of the research was to investigate the motivational factors of students learning languages for business purposes and set up a multivariate statistical model of language learning motivation, and examine the model's main components by different social background variables. The research question sought to answer the question of whether the motivation of students of business learning LSP could be characterized through some main components. The principal components of LSP have been created, and the correlations with social background variables have been explored. The main principal components of learning a language for business purposes were "professional future", "abroad", "performance", and "external". In the online voluntary questionnaire, 28 questions were asked about students’ motivational attitudes. 449 students have filled in the questionnaire. Descriptive statistical calculations were performed, then the difference between the highest and lowest mean was analyzed by one-sample t-test. The assessment of LSP learning was examined by one-way analysis of variance and Tukey post-hoc test among students of parents with different qualifications. The correlations between student motivation statements and various social background variables and other variables related to LSP learning motivation (gender, place of residence, mother’s education, father’s education, family financial situation, etc.) have also been examined. The attitudes related to motivation were seperated by principal component analysis, and then the different language learning motivation between socio-economic variables and other variables using principal component values were examined using an independent two-sample t-test. The descriptive statistical analysis of language learning motivation revealed that students learn LSP because this knowledge will come in handy in the future. It can be concluded that students consider learning the language for business purposes to be essential and see its future benefits. Therefore, LSP teaching has an important role and place in higher education. The results verify the second linguistic motivational self-system where the ideal linguistic self embraces the ideas and desires that the foreign language learner wants to achieve in the future. One such desire is to recognize that students will need technical language skills in the future, and it is a powerful motivation for them to learn a language.

Keywords: higher education, language learning motivation, LSP, statistical analysis

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76 Child-Friendly Digital Storytelling to Promote Young Learners' Critical Thinking in English Learning

Authors: Setyarini Sri, Nursalim Agus

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Integrating critical thinking and digital based learning is one of demands in teaching English in 21st century. Child-friendly digital storytelling (CFDS) is an innovative learning model to promote young learners’ critical thinking. Therefore, this study aims to (1) investigate how child-friendly digital storytelling is implemented to promote young learners’ critical thinking in speaking English; (2) find out the benefits gained by the students in their learning based on CFDS. Classroom Action Research (CAR) took place in two cycles in which each of the cycle covered four phases namely: Planning, Acting, Observing, and Evaluating. Three classes of seventh graders were selected as the subjects of this study. Data were collected through observation, interview with some selected students as respondents, and document analysis in the form individual recorded storytelling. Sentences, phrases, words found in the transcribed data were identified and categorized based on Bloom taxonomy. The findings from the first cycle showed that the students seemed to speak critically that can be seen from the way they understood the story and related the story to their real life. Meanwhile, the result investigated from the second cycle likely indicated their higher level of critical thinking since the students spoke in English critically through comparing, questioning, analyzing, and evaluating the story by giving arguments, opinions, and comments. Such higher levels of critical thinking were also found in the students’ final project of individual recorded digital story. It is elaborated from the students’ statements in the interview who claimed CFDS offered opportunity to the students to promote their critical thinking because they comprehended the story deeply as they experienced in their real life. This learning model created good learning atmosphere and engaged the students directly so that they looked confident to retell the story in various perspectives. In term of the benefits of child-friendly digital storytelling, the students found it beneficial for some enjoyable classroom activities through watching beautiful and colorful pictures, listening to clear and good sounds, appealing moving motion and emotionally they were involved in that story. In the interview, the students also stated that child-friendly digital storytelling eased them to understand the meaning of the story as they were motivated and enthusiastic to speak in English critically.

Keywords: critical thinking, child-friendly digital storytelling, English speaking, promoting, young learners

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75 A Critical Discourse Analysis of ‘Youth Radicalisation’: A Case of the Daily Nation Kenya Online Newspaper

Authors: Miraji H. Mohamed

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The purpose of this study is to critique ‘radicalisation’ and more particularly ‘youth radicalisation’ by exploring its usage in online newspapers. ‘Radicalisation’ and ‘extremism’ have become the most common terms in terrorism studies since the 9/11 attacks. Regardless of the geographic location, when the word terrorism is used the terms ‘radicalisation’ and ‘extremism’ always follow to attempt to explore the journey of the perpetrators towards violence. These terms have come to represent a discourse of dominantly pejorative traits often used to describe spaces, groups, and processes identified as problematic. Even though ambiguously defined they feature widely in government documents, political statements, news articles, academic research, social media platforms, religious gatherings, and public discussions. Notably, ‘radicalisation’ and ‘extremism’ have been closely conflated with the term youth to form ‘youth radicalisation’ to refer to a discourse of ‘youth at risk’. The three terms largely continue to be used unquestioningly and interchangeably hence the reason why they are placed in single quotation marks to deliberately question their conventional usage. Albeit this comes timely in the Kenyan context where there has been a proliferation of academic and expert research on ‘youth radicalisation’ (used as a neutral label) without considering the political, cultural and socio-historical contexts that inform this label. This study seeks to draw these nuances by employing a genealogical approach that historicises and deconstructs ‘youth radicalisation’; and by applying a Discourse-Historical Approach (DHA) of Critical Discourse Analysis to analyse Kenyan online newspaper - The Daily Nation between 2015 and 2018. By applying the concept of representation to analyse written texts, the study reveals that the use of ‘youth radicalisation’ as a discursive strategy disproportionately affects young people especially those from cultural/ethnic/religious minority groups. Also, the ambiguous use of ‘radicalisation’ and ‘youth radicalisation’ by the media reinforces the discourse of ‘youth at risk’ which has become the major framework underpinning Countering Violent Extremism (CVE) interventions. Similarly, the findings indicate that the uncritical use of ‘youth radicalisation’ has been used to serve political interests; and has become an instrument of policing young people, thus contributing to their cultural shaping. From this, it is evident that the media could thwart rather than assist CVE efforts. By exposing the political nature of the three terms through evidence-based research, this study offers recommendations on how critical reflective reporting by the media could help to make CVE more nuanced.

Keywords: discourse, extremism, radicalisation, terrorism, youth

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74 Perceptions of Pregnant Women on the Transitional Use of Traditional Medicine in the Transitional District Western Uganda

Authors: Demmiele Matu Kiiza, Constantine Steven Labongo Loum, Julaina Obika Asinasi

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Background: The use of traditional medicine in Uganda forms the preliminary therapeutic approaches among many people. Traditional medicines have been used in Uganda for many years, not only for the management of pregnancy-related complications but also for the management of other physical and psychological illnesses. Traditional medicines are always considered the first line of treatment by a considerable number of people. This study, therefore, sought to explore the lived experiences of pregnant women by assessing their perceptions of the transitional use of traditional medicine. Methods: Ethnography was used to capture data from an emic perspective. The ethnographic approach involved visiting a few selected pregnant women to observe and participate in the identification of traditional medicines. The ethnographic fieldwork was carried out within a period of three months. In-depth interviews were carried out and audio recorded and later transcribed verbatim. Data was thereafter analyzed thematically. The thematic analysis involved identifying statements made by research participants by transcribing audio and reading through field notes, coding was done, and themes were generated according to commonly mentioned experiences of using traditional medicine. Results: The findings revealed that women performed a ritual of ‘cutting the cord’ by making a small horizontal incision on the belly across the linea Nigra (also known as a pregnancy line) at around six months of pregnancy to avoid producing a baby with an umbilical cord tied around the baby’s neck. They also used crushed egg shells, crushed snail shells and herbs such as pawpaw roots, Entarahompo (crassocephalum vitelline), Ekyoganyanja (Erlangea tomentose), to manage Omushohokye (a term used by the study participants to refer to a situation where women pass out too much water when giving birth, producing a child with mold and oozing out of a milky liquid through the breasts before giving births); prepare for safe delivery and also to manage pregnancy-related complications. The study recommends the implementation of a traditional medicine use policy using a bottom-up approach. Designing and implementing of culturally sensitive maternal healthcare intervention programs and involving village health teams and the elderly in health education.

Keywords: traditional medicine, pregnant women, uganda, perceptions

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73 On Grammatical Metaphors: A Corpus-Based Reflection on the Academic Texts Written in the Field of Environmental Management

Authors: Masoomeh Estaji, Ahdie Tahamtani

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Considering the necessity of conducting research and publishing academic papers during Master’s and Ph.D. programs, graduate students are in dire need of improving their writing skills through either writing courses or self-study planning. One key feature that could aid academic papers to look more sophisticated is the application of grammatical metaphors (GMs). These types of metaphors represent the ‘non-congruent’ and ‘implicit’ ways of decoding meaning through which one grammatical category is replaced by another, more implied counterpart, which can alter the readers’ understanding of the text as well. Although a number of studies have been conducted on the application of GMs across various disciplines, almost none has been devoted to the field of environmental management, and the scope of the previous studies has been relatively limited compared to the present work. In the current study, attempts were made to analyze different types of GMs used in academic papers published in top-tiered journals in the field of environmental management, and make a list of the most frequently used GMs based on their functions in this particular discipline to make the teaching of academic writing courses more explicit and the composition of academic texts more well-structured. To fulfill these purposes, a corpus-based analysis based on the two theoretical models of Martin et al. (1997) and Liardet (2014) was run. Through two stages of manual analysis and concordancers, ten recent academic articles entailing 132490 words published in two prestigious journals were precisely scrutinized. The results yielded that through the whole IMRaD sections of the articles, among all types of ideational GMs, material processes were the most frequent types. The second and the third ranks would apply to the relational and mental categories, respectively. Regarding the use of interpersonal GMs, objective expanding metaphors were the highest in number. In contrast, subjective interpersonal metaphors, either expanding or contracting, were the least significant. This would suggest that scholars in the field of Environmental Management tended to shift the focus on the main procedures and explain technical phenomenon in detail, rather than to compare and contrast other statements and subjective beliefs. Moreover, since no instances of verbal ideational metaphors were detected, it could be deduced that the act of ‘saying or articulating’ something might be against the standards of the academic genre. One other assumption would be that the application of ideational GMs is context-embedded and that the more technical they are, the least frequent they become. For further studies, it is suggested that the employment of GMs to be studied in a wider scope and other disciplines, and the third type of GMs known as ‘textual’ metaphors to be included as well.

Keywords: English for specific purposes, grammatical metaphor, academic texts, corpus-based analysis

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72 The Correlation between Emotional Intelligence and Locus of Control: Empirical Study on Lithuanian Youth

Authors: Dalia Antiniene, Rosita Lekaviciene

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The qualitative methodology based study is designed to reveal a connection between emotional intelligence (EI) and locus of control (LC) within the population of Lithuanian youth. In the context of emotional problems, the locus of control reflects how one estimates the causes of his/her emotions: internals (internal locus of control) associate their emotions with their manner of thinking, whereas externals (external locus of control) consider emotions to be evoked by external circumstances. On the other hand, there is little empirical data about this connection, and the results in disposition are often contradictory. In the conducted study 1430 young people, aged 17 to 27, from various regions of Lithuania were surveyed. The subjects were selected by quota sampling, maintaining natural proportions of the general Lithuanian youth population. To assess emotional intelligence the EI-DARL test (i.e. self-report questionnaire consisting of 75 items) was implemented. The emotional intelligence test, created applying exploratory factor analysis, reveals four main dimensions of EI: understanding of one’s own emotions, regulation of one’s own emotions, understanding other’s emotions, and regulation of other’s emotions (subscale reliability coefficients fluctuate between 0,84 and 0,91). An original 16-item internality/externality scale was used to examine the locus of control (internal consistency of the Externality subscale - 0,75; Internality subscale - 0,65). The study has determined that the youth understands and regulates other people’s emotions better than their own. Using the K-mean cluster analysis method, it was established that there are three groups of subjects according to their EI level – people with low, medium and high EI. After comparing means of subjects’ favorability of statements on the Internality/Externality scale, a predominance of internal locus of control in the young population was established. The multiple regression models has shown that a rather strong statistically significant correlation exists between total EI, EI subscales and LC. People who tend to attribute responsibility for the outcome of their actions to their own abilities and efforts have higher EI and, conversely, the tendency to attribute responsibility to external forces is related more with lower EI. While pursuing their goals, young people with high internality have a predisposition to analyze perceived emotions and, therefore, gain emotional experience: they learn to control their natural reactions and to act adequately in a situation at hand. Thus the study unfolds, that a person’s locus of control and emotional intelligence are related phenomena and allows us to draw a conclusion, that a person’s internality/externality is a reliable predictor of total EI and its components.

Keywords: emotional intelligence, externality, internality, locus of control

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71 Festival Gamification: Conceptualization and Scale Development

Authors: Liu Chyong-Ru, Wang Yao-Chin, Huang Wen-Shiung, Tang Wan-Ching

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Although gamification has been concerned and applied in the tourism industry, limited literature could be found in tourism academy. Therefore, to contribute knowledge in festival gamification, it becomes essential to start by establishing a Festival Gamification Scale (FGS). This study defines festival gamification as the extent of a festival to involve game elements and game mechanisms. Based on self-determination theory, this study developed an FGS. Through the multi-study method, in study one, five FGS dimensions were sorted through literature review, followed by twelve in-depth interviews. A total of 296 statements were extracted from interviews and were later narrowed down to 33 items under six dimensions. In study two, 226 survey responses were collected from a cycling festival for exploratory factor analysis, resulting in twenty items under five dimensions. In study three, 253 survey responses were obtained from a marathon festival for confirmatory factor analysis, resulting in the final sixteen items under five dimensions. Then, results of criterion-related validity confirmed the positive effects of these five dimensions on flow experience. In study four, for examining the model extension of the developed five-dimensional 16-item FGS, which includes dimensions of relatedness, mastery, competence, fun, and narratives, cross-validation analysis was performed using 219 survey responses from a religious festival. For the tourism academy, the FGS could further be applied in other sub-fields such as destinations, theme parks, cruise trips, or resorts. The FGS serves as a starting point for examining the mechanism of festival gamification in changing tourists’ attitudes and behaviors. Future studies could work on follow-up studies of FGS by testing outcomes of festival gamification or examining moderating effects of enhancing outcomes of festival gamification. On the other hand, although the FGS has been tested in cycling, marathon, and religious festivals, the research settings are all in Taiwan. Cultural differences of FGS is another further direction for contributing knowledge in festival gamification. This study also contributes to several valuable practical implications. First, this FGS could be utilized in tourist surveys for evaluating the extent of gamification of a festival. Based on the results of the performance assessment by FGS, festival management organizations and festival planners could learn the relative scores among dimensions of FGS, and plan for future improvement of gamifying the festival. Second, the FGS could be applied in positioning a gamified festival. Festival management organizations and festival planners could firstly consider the features and types of their festival, and then gamify their festival based on investing resources in key FGS dimensions.

Keywords: festival gamification, festival tourism, scale development, self-determination theory

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70 The Connection between De Minimis Rule and the Effect on Trade

Authors: Pedro Mario Gonzalez Jimenez

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The novelties introduced by the last Notice on agreements of minor importance tighten the application of the ‘De minimis’ safe harbour in the European Union. However, the undetermined legal concept of effect on trade between the Member States becomes importance at the same time. Therefore, the current analysis that the jurist should carry out in the European Union to determine if an agreement appreciably restrict competition under Article 101 of the Treaty on the Functioning of the European Union is double. Hence, it is necessary to know how to balance the significance in competition and the significance in effect on trade between the Member States. It is a crucial issue due to the negative delimitation of restriction of competition affects the positive one. The methodology of this research is rather simple. Beginning with a historical approach to the ‘De Minimis Rule’, their main problems and uncertainties will be found. So, after the analysis of normative documents and the jurisprudence of the Court of Justice of the European Union some proposals of ‘Lege ferenda’ will be offered. These proposals try to overcome the contradictions and questions that currently exist in the European Union as a consequence of the current legal regime of agreements of minor importance. The main findings of this research are the followings: Firstly, the effect on trade is another way to analyze the importance of an agreement different from the ‘De minimis rule’. In point of fact, this concept is singularly adapted to go through agreements that have as object the prevention, restriction or distortion of competition, as it is observed in the most famous European Union case-law. Thanks to the effect on trade, as long as the proper requirements are met there is no a restriction of competition under article 101 of the Treaty on the Functioning of the European Union, even if the agreement had an anti-competitive object. These requirements are an aggregate market share lower than 5% on any of the relevant markets affected by the agreement and turnover lower than 40 million of Euros. Secondly, as the Notice itself says ‘it is also intended to give guidance to the courts and competition authorities of the Member States in their application of Article 101 of the Treaty, but it has no binding force for them’. This reality makes possible the existence of different statements among the different Member States and a confusing perception of what a restriction of competition is. Ultimately, damage on trade between the Member States could be observed for this reason. The main conclusion is that the significant effect on trade between Member States is irrelevant in agreements that restrict competition because of their effects but crucial in agreements that restrict competition because of their object. Thus, the Member States should propose the incorporation of a similar concept in their legal orders in order to apply the content of the Notice. Otherwise, the significance of the restrictive agreement on competition would not be properly assessed.

Keywords: De minimis rule, effect on trade, minor importance agreements, safe harbour

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69 Creating Futures: Using Fictive Scripting Methods for Institutional Strategic Planning

Authors: Christine Winberg, James Garraway

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Many key university documents, such as vision and mission statements and strategic plans, are aspirational and future-oriented. There is a wide range of future-oriented methods that are used in planning applications, ranging from mathematical modelling to expert opinions. Many of these methods have limitations, and planners using these tools might, for example, make the technical-rational assumption that their plans will unfold in a logical and inevitable fashion, thus underestimating the many complex forces that are at play in planning for an unknown future. This is the issue that this study addresses. The overall project aim was to assist a new university of technology in developing appropriate responses to its social responsibility, graduate employability and research missions in its strategic plan. The specific research question guiding the research activities and approach was: how might the use of innovative future-oriented planning tools enable or constrain a strategic planning process? The research objective was to engage collaborating groups in the use of an innovative tool to develop and assess future scenarios, for the purpose of developing deeper understandings of possible futures and their challenges. The scenario planning tool chosen was ‘fictive scripting’, an analytical technique derived from Technology Forecasting and Innovation Studies. Fictive scripts are future projections that also take into account the present shape of the world and current developments. The process thus began with a critical diagnosis of the present, highlighting its tensions and frictions. The collaborative groups then developed fictive scripts, each group producing a future scenario that foregrounded different institutional missions, their implications and possible consequences. The scripts were analyzed with a view to identifying their potential contribution to the university’s strategic planning exercise. The unfolding fictive scripts revealed a number of insights in terms of unexpected benefits, unexpected challenges, and unexpected consequences. These insights were not evident in previous strategic planning exercises. The contribution that this study offers is to show how better choices can be made and potential pitfalls avoided through a systematic foresight exercise. When universities develop strategic planning documents, they are looking into the future. In this paper it is argued that the use of appropriate tools for future-oriented exercises, can help planners to understand more fully what achieving desired outcomes might entail, what challenges might be encountered, and what unexpected consequences might ensue.

Keywords: fictive scripts, scenarios, strategic planning, technological forecasting

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68 Consumer Knowledge and Behavior in the Aspect of Food Waste

Authors: Katarzyna Neffe-Skocinska, Marzena Tomaszewska, Beata Bilska, Dorota Zielinska, Monika Trzaskowska, Anna Lepecka, Danuta Kolozyn-Krajewska

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The aim of the study was to assess Polish consumer behavior towards food waste, including knowledge of information on food labels. The survey was carried out using the CAPI (computer assisted personal interview) method, which involves interviewing the respondent using mobile devices. The research group was a representative sample for Poland due to demographic variables: gender, age, place of residence. A total of 1.115 respondents participated in the study (51.1% were women and 48.9% were men). The questionnaire included questions on five thematic aspects: 1. General knowledge and sources of information on the phenomenon of food waste; 2. Consumption of food after the date of minimum durability; 3. The meanings of the phrase 'best before ...'; 4. Indication of the difference between the meaning of the words 'best before ...' and 'use by'; 5. Indications products marked with the phrase 'best before ...'. It was found that every second surveyed Pole met with the topic of food waste (54.8%). Among the respondents, the most popular source of information related to the research topic was television (89.4%), radio (26%) and the Internet (24%). Over a third of respondents declared that they consume food after the date of minimum durability. Only every tenth (9.8%) respondent does not pay attention to the expiry date and type of consumed products (durable and perishable products). Correctly 39.8% of respondents answered the question: How do you understand the phrase 'best before ...'? In the opinion of 42.8% of respondents, the statements 'best before ...' and 'use by' mean the same thing, while 36% of them think differently. In addition, more than one-fifth of respondents could not respond to the questions. In the case of products of the indication information 'best before ...', more than 40% of the respondents chosen perishable products, e.g., yoghurts and durable, e.g., groats. A slightly lower percentage of indications was recorded for flour (35.1%), sausage (32.8%), canned corn (31.8%), and eggs (25.0%). Based on the assessment of the behavior of Polish consumers towards the phenomenon of food waste, it can be concluded that respondents have elementary knowledge of the study subject. Noteworthy is the good conduct of most respondents in terms of compliance with shelf life and dates of minimum durability of food products. The publication was financed on the basis of an agreement with the National Center for Research and Development No. Gospostrateg 1/385753/1/NCBR/2018 for the implementation and financing of the project under the strategic research and development program social and economic development of Poland in the conditions of globalizing markets – GOSPOSTRATEG - acronym PROM.

Keywords: food waste, shelf life, dates of durability, consumer knowledge and behavior

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67 African Pattern Trends in Contemporary Textile and Fashion Design: Exploratory Study in African Sources and Technology in Fashion, Art, and Textiles

Authors: Leslie Nobler

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African fabrics based specifically on the Dutch Wax Print, or Ankara, popularized during Africa's colonial era, have had an enormous impact on western fashion (especially in the US and UK), in the last half-decade. The trend has had an effect on the world of visual arts as well, which circuitously, also heavily impacts fashion design. In fashion, and notably in celebrity apparel choices, this is in part due to ‘identity’ and taking pride in one's African roots; in the visual arts, artists such as Yinka Shonibare and Njideka Akunyili Crosby are making statements about identity politics, colonialism up through post-colonialism, and racism. The ‘global village’ brought on by the internet has driven this proliferation, as have improvements in the printing technology with which the Ankara print is made, combining wax-resist with roller printing. The newest patterns can now be designed authentically in western African and easily sent electronically to Europe for printing. Examples of Ankara's new reach across the Atlantic abound. They have taken several paths, which the paper will detail. Briefly, the first is its greater utilization in the fashion world, from authentic textile shops in African American neighborhoods to copied (knocked-off) low-end reproductions in discount chains. Secondly, we are seeing far more uses of these textiles/patterns in important works of fine arts from major museums, in Philadelphia to Palm Beach to the Mass MOCA (in the US), all the way to the Israel Museum in Jerusalem, and everywhere in between. And lastly, but quite significantly, we see this trend throughout social media thanks to Instagram, Pinterest and celebrity photos –even at the recent royal wedding. What shall sustain this major new design direction is that Ankara changes with and adapts to the times. Some of it is now printed in West Africa, often in the Nigeria area. And some may be designed in Europe or even at knock-off apparel studios in NY or Asia. But it stays utterly relevant because the motifs are based on objects and scenes in everyday life. In my design studio and university design classes, this idea is first and foremost, from our big spiritual eye motifs to drawings of our art supplies to the ‘politically-loaded’ chain patterns. This first-hand creativity experience becomes part of the research of this paper, along with historic and contemporary sources of inquiry, both through a literature/image search and anecdotal experience into what is behind this exciting and surprising trend.

Keywords: African wax print, Ankara, identity (politics), textile design, surface design

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66 Reading Strategies of Generation X and Y: A Survey on Learners' Skills and Preferences

Authors: Kateriina Rannula, Elle Sõrmus, Siret Piirsalu

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Mixed generation classroom is a phenomenon that current higher education establishments are faced with daily trying to meet the needs of modern labor market with its emphasis on lifelong learning and retraining. Representatives of mainly X and Y generations in one classroom acquiring higher education is a challenge to lecturers considering all the characteristics that differ one generation from another. The importance of outlining different strategies and considering the needs of the students lies in the necessity for everyone to acquire the maximum of the provided knowledge as well as to understand each other to study together in one classroom and successfully cooperate in future workplaces. In addition to different generations, there are also learners with different native languages which have an impact on reading and understanding texts in third languages, including possible translation. Current research aims to investigate, describe and compare reading strategies among the representatives of generation X and Y. Hypotheses were formulated - representatives of generation X and Y use different reading strategies which is also different among first and third year students of the before mentioned generations. Current study is an empirical, qualitative study. To achieve the aim of the research, relevant literature was analyzed and a semi-structured questionnaire conducted among the first and third year students of Tallinn Health Care College. Questionnaire consisted of 25 statements on the text reading strategies, 3 multiple choice questions on preferences considering the design and medium of the text, and three open questions on the translation process when working with a text in student’s third language. The results of the questionnaire were categorized, analyzed and compared. Both, generation X and Y described their reading strategies to be 'scanning' and 'surfing'. Compared to generation X, first year generation Y learners valued interactivity and nonlinear texts. Students frequently used strategies of skimming, scanning, translating and highlighting together with relevant-thinking and assistance-seeking. Meanwhile, the third-year generation Y students no longer frequently used translating, resourcing and highlighting while Generation X learners still incorporated these strategies. Knowing about different needs of the generations currently inside the classrooms and on the labor market enables us with tools to provide sustainable education and grants the society a work force that is more flexible and able to move between professions. Future research should be conducted in order to investigate the amount of learning and strategy- adoption between generations. As for reading, main suggestions arising from the research are as follows: make a variety of materials available to students; allow them to select what they want to read and try to make those materials visually attractive, relevant, and appropriately challenging for learners considering the differences of generations.

Keywords: generation X, generation Y, learning strategies, reading strategies

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65 A Microwave and Millimeter-Wave Transmit/Receive Switch Subsystem for Communication Systems

Authors: Donghyun Lee, Cam Nguyen

Abstract:

Multi-band systems offer a great deal of benefit in modern communication and radar systems. In particular, multi-band antenna-array radar systems with their extended frequency diversity provide numerous advantages in detection, identification, locating and tracking a wide range of targets, including enhanced detection coverage, accurate target location, reduced survey time and cost, increased resolution, improved reliability and target information. An accurate calibration is a critical issue in antenna array systems. The amplitude and phase errors in multi-band and multi-polarization antenna array transceivers result in inaccurate target detection, deteriorated resolution and reduced reliability. Furthermore, the digital beam former without the RF domain phase-shifting is less immune to unfiltered interference signals, which can lead to receiver saturation in array systems. Therefore, implementing integrated front-end architecture, which can support calibration function with low insertion and filtering function from the farthest end of an array transceiver is of great interest. We report a dual K/Ka-band T/R/Calibration switch module with quasi-elliptic dual-bandpass filtering function implementing a Q-enhanced metamaterial transmission line. A unique dual-band frequency response is incorporated in the reception and calibration path of the proposed switch module utilizing the composite right/left-handed meta material transmission line coupled with a Colpitts-style negative generation circuit. The fabricated fully integrated T/R/Calibration switch module in 0.18-μm BiCMOS technology exhibits insertion loss of 4.9-12.3 dB and isolation of more than 45 dB in the reception, transmission and calibration mode of operation. In the reception and calibration mode, the dual-band frequency response centered at 24.5 and 35 GHz exhibits out-of-band rejection of more than 30 dB compared to the pass bands below 10.5 GHz and above 59.5 GHz. The rejection between the pass bands reaches more than 50 dB. In all modes of operation, the IP1-dB is between 4 and 11 dBm. Acknowledgement: This paper was made possible by NPRP grant # 6-241-2-102 from the Qatar National Research Fund (a member of Qatar Foundation). The statements made herein are solely the responsibility of the authors.

Keywords: microwaves, millimeter waves, T/R switch, wireless communications, wireless communications

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64 A Theoretical Framework of Patient Autonomy in a High-Tech Care Context

Authors: Catharina Lindberg, Cecilia Fagerstrom, Ania Willman

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Patients in high-tech care environments are usually dependent on both formal/informal caregivers and technology, highlighting their vulnerability and challenging their autonomy. Autonomy presumes that a person has education, experience, self-discipline and decision-making capacity. Reference to autonomy in relation to patients in high-tech care environments could, therefore, be considered paradoxical, as in most cases these persons have impaired physical and/or metacognitive capacity. Therefore, to understand the prerequisites for patients to experience autonomy in high-tech care environments and to support them, there is a need to enhance knowledge and understanding of the concept of patient autonomy in this care context. The development of concepts and theories in a practice discipline such as nursing helps to improve both nursing care and nursing education. Theoretical development is important when clarifying a discipline, hence, a theoretical framework could be of use to nurses in high-tech care environments to support and defend the patient’s autonomy. A meta-synthesis was performed with the intention to be interpretative and not aggregative in nature. An amalgamation was made of the results from three previous studies, carried out by members of the same research group, focusing on the phenomenon of patient autonomy from a patient perspective within a caring context. Three basic approaches to theory development: derivation, synthesis, and analysis provided an operational structure that permitted the researchers to move back and forth between these approaches during their work in developing a theoretical framework. The results from the synthesis delineated that patient autonomy in a high-tech care context is: To be in control though trust, co-determination, and transition in everyday life. The theoretical framework contains several components creating the prerequisites for patient autonomy. Assumptions and propositional statements that guide theory development was also outlined, as were guiding principles for use in day-to-day nursing care. Four strategies used by patients to remain or obtain patient autonomy in high-tech care environments were revealed: the strategy of control, the strategy of partnership, the strategy of trust, and the strategy of transition. This study suggests an extended knowledge base founded on theoretical reasoning about patient autonomy, providing an understanding of the strategies used by patients to achieve autonomy in the role of patient, in high-tech care environments. When possessing knowledge about the patient perspective of autonomy, the nurse/carer can avoid adopting a paternalistic or maternalistic approach. Instead, the patient can be considered to be a partner in care, allowing care to be provided that supports him/her in remaining/becoming an autonomous person in the role of patient.

Keywords: autonomy, caring, concept development, high-tech care, theory development

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63 Antimicrobial Resistance: Knowledge towards Antibiotics in a Mexican Population

Authors: L. D. Upegui, Isabel Alvarez-Solorza, Karina Garduno-Ulloa, Maren Boecker

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Introduction: The increasing prevalence rate of resistant and multiresistant bacterial strains to antibiotics is a threat to public health and requires a rapid multifunctional answer. Individuals that are affected by resistant strains present a higher morbidity and mortality than individuals that are infected with the same species of bacteria but with sensitive strains. There have been identified risk factors that are related to the misuse and overuse of antibiotics, like socio-demographic characteristics and psychological aspects of the individuals that have not been explored objectively due to a lack of valid and reliable instruments for their measurement. Objective: To validate a questionnaire for the evaluation of the levels of knowledge related to the use of antibiotics in a Mexican population. Materials and Methods: Analytical cross-sectional observational study. The questionnaire consists of 12 items to evaluated knowledge (1=no, 2=not sure, 3=yes) regarding the use of antibiotics, with higher scores corresponding to a higher level of knowledge. Data are collected in a sample of students. Data collection is still ongoing. In this abstract preliminary results of 30 respondents are reported which were collected during pilot-testing. The validation of the instrument was done using the Rasch model. Fit to the Rasch model was tested checking overall fit to the model, unidimensionality, local independence and evaluating the presence of Differential Item Functioning (DIF) by age and gender. The software Rumm2030 and the SPSS were used for the analyses. Results: The participants of the pilot-testing presented an average age of 32 years ± 12.6 and 53% were women. The preliminary results indicated that the items showed good fit to the Rasch model (chi-squared=12.8 p=0.3795). Unidimensionality (number of significant t-tests of 3%) could be proven, the items were locally independent, and no DIF was observed. Knowledge was the smallest regarding statements on the role of antibiotics in treating infections, e.g., most of the respondents did not know that antibiotics would not work against viral infections (70%) and that they could also cause side effects (87%). The knowledge score ranged from 0 to 100 points with a transformed measurement (mean of knowledge 27.1 ± 4.8). Conclusions: The instrument showed good psychometric proprieties. The low scores of knowledge about antibiotics suggest that misinterpretations on the use of these medicaments were prevalent, which could influence the production of antibiotic resistance. The application of this questionnaire will allow the objective identification of 'Hight risk groups', which will be the target population for future educational campaigns, to reduce the knowledge gaps on the general population as an effort against antibiotic resistance.

Keywords: antibiotics, knowledge, misuse, overuse, questionnaire, Rasch model, validation

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62 Investigations on the Influence of Optimized Charge Air Cooling for a Diesel Passenger Car

Authors: Christian Doppler, Gernot Hirschl, Gerhard Zsiga

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Starting from 2020, an EU-wide CO2-limitation of 95g/km is scheduled for the average of an OEMs passenger car fleet. Considering that, further measures of optimization on the diesel cycle will be necessary in order to reduce fuel consumption and emissions while keeping performance values adequate at the least. The present article deals with charge air cooling (CAC) on the basis of a diesel passenger car model in a 0D/1D-working process calculation environment. The considered engine is a 2.4 litre EURO VI diesel engine with variable geometry turbocharger (VGT) and low-pressure exhaust gas recirculation (LP EGR). The object of study was the impact of charge air cooling on the engine working process at constant boundary conditions which could have been conducted with an available and validated engine model in AVL BOOST. Part load was realized with constant power and NOx-emissions, whereas full load was accomplished with a lambda control in order to obtain maximum engine performance. The informative results were used to implement a simulation model in Matlab/Simulink which is further integrated into a full vehicle simulation environment via coupling with ICOS (Independent Co-Simulation Platform). Next, the dynamic engine behavior was validated and modified with load steps taken from the engine test bed. Due to the modular setup in the Co-Simulation, different CAC-models have been simulated quickly with their different influences on the working process. In doing so, a new cooler variation isn’t needed to be reproduced and implemented into the primary simulation model environment, but is implemented quickly and easily as an independent component into the simulation entity. By means of the association of the engine model, longitudinal dynamics vehicle model and different CAC models (air/air & water/air variants) in both steady state and transient operational modes, statements are gained regarding fuel consumption, NOx-emissions and power behavior. The fact that there is no more need of a complex engine model is very advantageous for the overall simulation volume. Beside of the simulation with the mentioned demonstrator engine, there have also been conducted several experimental investigations on the engine test bench. Here the comparison of a standard CAC with an intake-manifold-integrated CAC was executed in particular. Simulative as well as experimental tests showed benefits for the water/air CAC variant (on test bed especially the intake manifold integrated variant). The benefits are illustrated by a reduced pressure loss and a gain in air efficiency and CAC efficiency, those who all lead to minimized emission and fuel consumption for stationary and transient operation.

Keywords: air/water-charge air cooler, co-simulation, diesel working process, EURO VI fuel consumption

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61 Capital Market Reaction to Governance and Disclosure Violations: Evidence from the Saudi Arabian Capital Market

Authors: Nasser Alsadoun

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Today's companies in Saudi Arabian capital market must comply with strict criteria and adhere to rigid corporate governance rules and continuous disclosure requirements. Unlike other regulators in the region, decision makers of the Capital Market Authority (hereafter CMA) of Saudi Arabia believes that the announcements of economic sanctions and penalties for non-compliance firms will foster more effective regulatory compliance and hence improve the quality of financial reporting. An implied argument put forward by the opponents, however, states that such penalties are unnecessary and stated to be onerous for non-compliance firms. Over that last years, the CMA has publicly announced several economic fines levied on some listed companies for their failing to comply with corporate governance and continuous disclosure regulation clauses, with the amount of fine levied ranges between 50,000 SR to 100,000 SR for each failing. Economic theory suggests that rational investors make decisions based on a cost-benefit principal. The regulatory intervention made by CMA on the announcement of economic sanctions has been costly to the society (economy) hoping that it improves the transparency of financial statements. It is argued, therefore, that threat of regulators and economic sanctions will provide incentives for firms’ managers to report more relevant and reliable accounting information, and the benefit of such announcements is likely to be reflected in the context of the quality of the financial reports. Yet, the economic consequences of the revealed fines announcement for non-compliance firms in Saudi Arabian market have not been examined. Thus, this study attempts to empirically examine whether market participants are pricing the supposed benefits of rigid governance and disclosure rules in the Saudi market. The study employs an event study methodology to assess the impact of CMA economic sanctions announcements on the market price of non-compliance firms. The study also estimates and examines bid–ask spread behavior of violated firms around the CMA announcements. The findings indicate that the CMA fines announcements for failing to comply with governance and disclosure rules do not appear to play any significant role in securities pricing. In addition, tests of bid-ask behavior does not indicate any significant increases in information asymmetry surrounding these announcements. While the CMA has developed many goals to increase the awareness of listed companies with the best governance and disclosure practices, it seems they have to develop more goals to improve market efficiency and increase investors and public awareness.

Keywords: governance and disclosure violations, financial reporting quality, regulatory intervention, market efficiency

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60 A Cross-Sectional Study of Knowledge and Attitudes among College Students in a South Indian City about Intimate Partner Violence

Authors: Krithika Lakshmi Sathiya Moorthy

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Introduction: Young people’s attitude towards Intimate partner violence (IPV) is likely to influence their indulgence in or abstinence from IPV in future. We aimed to assess the knowledge and attitudes of college students in a south Indian city regarding IPV, its associated factors and redressal mechanisms. Methods: A convenient sample of 247 students, pursuing medicine and engineering, participated in this analytical cross sectional study. They responded to a self-administered questionnaire developed and pretested for this study. The questionnaire comprises statements from a third person’s perspective and vignettes to reduce social desirability bias. Clearance was obtained from the Institute Ethical Committee of Velammal Medical College Hospital and Research Institute, Madurai, India. Data were entered in Epidata Entry v3.1, Odense, Denmark and analysed using SPSS v20.0. Results: Among 247 students, 116 (47%) were males and 59 (24.9%) hailed from rural areas. About 18% (43) of students believed that IPV was a problem only among females. Almost half of the students had witnessed IPV; at home between their parents (9.7%), other family members (13.4%), in their neighbourhood (13%) or public places (15%). Only 118 (47.8%) were aware that a law was in place in India to address IPV. The perceived risk factors for IPV were alcoholic spouse (78.9%), low income families (53.8%), personality traits (52.2%) and dowry system (51%). A sizeable number of students (38.4%) believed that some amount of physical violence was allowable in a marital relationship while 57.6% even considered IPV as an expression of love. Males as compared to females were more in agreement with negative gender stereotypes such as husband can– ‘threaten wife to ensure welfare of family’ (55% vs. 34%, p < 0.001), ‘spy on wife to check fidelity’ (41% vs. 27%, p < 0.001), ‘financially deprive housewife to punish’ (13% vs. 3.8%, p=0.001) and agreed with the statement that it is ‘duty of wife to comply with demands for sex from the husband’ (9.5% vs 4.6%, p=0.3). About 32% males and 25.6% females foresaw themselves as perpetrators of IPV in future. Conclusion: Knowledge about IPV and the associated risk factors among the study population was satisfactory. However, there was widespread acceptance of negative societal gender stereotypes, more so among males and some degrees of IPV were acceptable between married couples. The study advocates the need to halt the propagation of negative gender stereotypes in the impressionable young minds and the necessity to spread the awareness that no degree of IPV is acceptable. This knowledge is also required to plan the content and choose the appropriate media to effectively communicate the awareness about IPV among young persons.

Keywords: attitude, India, intimate partner violence, knowledge, students

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59 Consequences to Financial Reporting by Implementing Sri Lanka Financial Reporting Standard 13 on Measuring the Fair Value of Financial Instruments: Evidence from Three Sri Lankan Organizations

Authors: Nayoma Ranawaka

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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

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58 The Agency of Award Systems in Architecture: The Case of Cyprus

Authors: Christakis Chatzichristou, Elias Kranos

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Architectural awards, especially if they are given by the state, recognize excellence in the field and, at the same time, strongly contribute to the making of the architectural culture of a place. The present research looks at the houses that have been awarded through such a system in Cyprus in order to discuss the values promoted, directly or not, by such a setup which is quite similar to other prestigious award systems such as the Mies van de Rohe Prize in Europe. In fact, many of the projects signed out through the state award system end up being selected to represent the country for the European awards. The residential architecture encouraged by such systems is quite interesting in that the most public of institutions influence how the most private unit of society is architecturally accommodated. The methodology uses both qualitative as well as quantitative research tools in order to analyze: the official state call for entries to the competition; the final report of the evaluation committee; the spatial characteristics of the houses through the Space Syntax methodology; the statements of the architects regarding their intentions and the final outcome; the feelings of the owners and users of the houses regarding the design process as well as the degree of satisfaction regarding the final product. The above-mentioned analyses allow for a more thorough discussion regarding not only the values promoted explicitly by the system through the brief that describes what the evaluation committee is looking for but also the values that are actually being promoted indirectly through the results of the actual evaluation itself. The findings suggest that: the strong emphasis in brief on bioclimatic design and issues of sustainability weakens significantly, if at all present, in the actual selection process; continuous improvement seems to be fuzzily used as a concept; most of the houses tend to have a similar spatial genotype; most of the houses have similar aesthetic qualities; discrepancies between the proposed lifestyle through the design and the actual use of the spaces do not seem to be acknowledged in the evaluation as an issue; the temporal factor seems to be ignored as the projects are required to be ‘finished projects’ as though the users and their needs do not change through time. The research suggests that, rather than preserving a critical attitude regarding the role of the architect in society, the state award system tends, like any other non-reflective social organism, to simply promote its own unexamined values as well as prejudices. This is perhaps more evident in the shared aesthetic character of the awarded houses and less so in the hidden spatial genotype to which they belong. If the design of houses is indeed a great opportunity for architecture to contribute in a more deliberate manner to the evolution of society, then what the present study shows is that this opportunity seems to be largely missed. The findings may serve better less as a verdict and more as a chance for introspection and discussion.

Keywords: award systems, houses, spatial genotype, aesthetic qualities

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57 Factors of Adoption of the International Financial Reporting Standard for Small and Medium Sized Entities

Authors: Uyanga Jadamba

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Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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56 Evidence of Social Media Addiction and Problematic Internet Use Among High School and University Students in Cyprus

Authors: Costas Christodoulides

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Excessive use of social networking sites (SNS) and the Internet by high school pupils and university students, can cause consequences similar to those observed in substance or gambling related addictions, negatively influence individual well-being notwithstanding self-assessments that people make about their life and experiences. The present study examined, for the first time in Cyprus, the levels of problematic use of the Social Media and the Internet among Cypriot pupils and students aiming at contributing to the discussion about the need for a more conclusive policy framework in the island. The Bergen Social Media Addiction Scale (BSMAS) and the Generalized Problematic Internet Use Scale 2 (GPIUS-2) were adapted to a Cypriot version and along with a sociodemographic questionnaire were introduced to a sample of 1059 young persons in order to respectively assess the addiction risk for Social Media Use and the risk of Problematic Internet Use. The sample consisted of 59% females, aged 15 to 35 (M=18.9 years, SD=3.20), 465 of them were high school students and 594 university students. Of 1059 respondents from 4 high-schools and 5 Universities (HEI) in Cyprus, 8.3% of the sample had BSMAS scores suggestive of addiction. Approximately a quarter of the sample (24%), demonstrated GPIUS-2 scores suggestive of high risk for problematic internet use. It is notable that differences seem to exist across gender with the score of the female population (11.1%) reaching levels of addiction to social media more than twice the level of addiction of the male population (4.3%). Also, the female population of high school students seems to be at the most vulnerable position for problematic internet use (28%). The 26% of the sample often or very often used some SNSs to forget of personal problems. The results of this study show that half of those surveyed used the Internet to feel better when they were upset or to escape the isolation they felt. Among the sample population, the study reports that 60% of the pupils and female university students are in agreement with the relevant statements. Conclusively, this study suggests that SNSs addiction levels among pupils and students in Cyprus ought to be an important public health concern. The same if not more alarming is the identified by the study prevalence of problematic Internet use among the same population. These results confirm international trends reported by scholarly research while also suggest that particular categories such as high school pupils and young females may be more exposed to problem SNSs and Internet use. Preventive strategies need first to acknowledge the problem in order to then formulate an effective strategy for prevention and intervention. For relevant authorities it is of primary importance to “exploit” the fact that high schools and universities can be seen as small communities and units potentially available for forging alliances for healthy Social Media and Internet use.

Keywords: problematic internet use, social media addiction, social networking sites, well-being

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55 Construction and Validation of Allied Bank-Teller Aptitude Test

Authors: Muhammad Kashif Fida

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In the bank, teller’s job (cash officer) is highly important and critical as at one end it requires soft and brisk customer services and on the other side, handling cash with integrity. It is always challenging for recruiters to hire competent and trustworthy tellers. According to author’s knowledge, there is no comprehensive test available that may provide assistance in recruitment in Pakistan. So there is a dire need of a psychometric battery that could provide support in recruitment of potential candidates for the teller’ position. So, the aim of the present study was to construct ABL-Teller Aptitude Test (ABL-TApT). Three major phases have been designed by following American Psychological Association’s guidelines. The first phase was qualitative, indicators of the test have been explored by content analysis of the a) teller’s job descriptions (n=3), b) interview with senior tellers (n=6) and c) interview with HR personals (n=4). Content analysis of above yielded three border constructs; i). Personality, ii). Integrity/honesty, iii). Professional Work Aptitude. Identified indicators operationalized and statements (k=170) were generated using verbatim. It was then forwarded to the five experts for review of content validity. They finalized 156 items. In the second phase; ABL-TApT (k=156) administered on 323 participants through a computer application. The overall reliability of the test shows significant alpha coefficient (α=.81). Reliability of subscales have also significant alpha coefficients. Confirmatory Factor Analysis (CFA) performed to estimate the construct validity, confirms four main factors comprising of eight personality traits (Confidence, Organized, Compliance, Goal-oriented, Persistent, Forecasting, Patience, Caution), one Integrity/honesty factor, four factors of professional work aptitude (basic numerical ability and perceptual accuracy of letters, numbers and signature) and two factors for customer services (customer services, emotional maturity). Values of GFI, AGFI, NNFI, CFI, RFI and RMSEA are in recommended range depicting significant model fit. In third phase concurrent validity evidences have been pursued. Personality and integrity part of this scale has significant correlations with ‘conscientiousness’ factor of NEO-PI-R, reflecting strong concurrent validity. Customer services and emotional maturity have significant correlations with ‘Bar-On EQI’ showing another evidence of strong concurrent validity. It is concluded that ABL-TAPT is significantly reliable and valid battery of tests, will assist in objective recruitment of tellers and help recruiters in finding a more suitable human resource.

Keywords: concurrent validity, construct validity, content validity, reliability, teller aptitude test, objective recruitment

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54 Physicians’ Knowledge and Perception of Gene Profiling in Malaysia: A Pilot Study

Authors: Farahnaz Amini, Woo Yun Kin, Lazwani Kolandaiveloo

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Availability of different genetic tests after completion of Human Genome Project increases the physicians’ responsibility to keep themselves update on the potential implementation of these genetic tests in their daily practice. However, due to numbers of barriers, still many of physicians are not either aware of these tests or are not willing to offer or refer their patients for genetic tests. This study was conducted an anonymous, cross-sectional, mailed-based survey to develop a primary data of Malaysian physicians’ level of knowledge and perception of gene profiling. Questionnaire had 29 questions. Total scores on selected questions were used to assess the level of knowledge. The highest possible score was 11. Descriptive statistics, one way ANOVA and chi-squared test was used for statistical analysis. Sixty three completed questionnaires was returned by 27 general practitioners (GPs) and 36 medical specialists. Responders’ age range from 24 to 55 years old (mean 30.2 ± 6.4). About 40% of the participants rated themselves as having poor level of knowledge in genetics in general whilst 60% believed that they have fair level of knowledge. However, almost half (46%) of the respondents felt that they were not knowledgeable about available genetic tests. A majority (94%) of the responders were not aware of any lab or company which is offering gene profiling services in Malaysia. Only 4% of participants were aware of using gene profiling for detection of dosage of some drugs. Respondents perceived greater utility of gene profiling for breast cancer (38%) compared to the colorectal familial cancer (3%). The score of knowledge ranged from 2 to 8 (mean 4.38 ± 1.67). Non-significant differences between score of knowledge of GPs and specialists were observed, with score of 4.19 and 4.58 respectively. There was no significant association between any demographic factors and level of knowledge. However, those who graduated between years 2001 to 2005 had higher level of knowledge. Overall, 83% of participants showed relatively high level of perception on value of gene profiling to detect patient’s risk of disease. However, low perception was observed for both statements of using gene profiling for general population in order to alter their lifestyle (25%) as well as having the full sequence of a patient genome for the purpose of determining a patient’s best match for treatment (18%). The lack of clinical guidelines, limited provider knowledge and awareness, lack of time and resources to educate patients, lack of evidence-based clinical information and cost of tests were the most barriers of ordering gene profiling mentioned by physicians. In conclusion Malaysian physicians who participate in this study had mediocre level of knowledge and awareness in gene profiling. The low exposure to the genetic questions and problems might be a key predictor of lack of awareness and knowledge on available genetic tests. Educational and training workshop might be useful in helping Malaysian physicians incorporate genetic profiling into practice for eligible patients.

Keywords: gene profiling, knowledge, Malaysia, physician

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53 Changing MBA Identities: Using Critical Reflection inside and out in Finding a New Narrative

Authors: Keith Schofield, Leigh Morland

Abstract:

Storytelling is an established means of leadership and management development and is also considered a form of leadership of self and others in its own right. This study focuses on the utility of storytelling in the development of management narratives in an MBA programme; sources include programme participants as well as international recruiters, whose voices are often only heard in terms of economic contribution and globalisation. For many MBA candidates, the return to study requires the development of a new identity which complements their professional identity; each candidate has their own journey and expectations, the use of story can enable candidates to explore their aspirations and assumptions and give voice to previously unspoken ideas. For international recruitment, the story of market development and change must be captured if MBAs are to remain fit for purpose. If used effectively, story acts as a form of critical reflection that can inform the learning journeys of individuals, emerging identities as well as the ongoing design and development of programmes. The landscape of management education is shifting; the MBA begins to attract a different kind of candidate, some are younger than before, others are seeking validation for their existing work practices, yet more are entrepreneurial and wish to capitalise on an institutional experience to further their career. There is a shift in context, creating uncertainty and ambiguity for programme managers and recruiters, thus requiring institutions to create a new MBA narrative. This study utilises Lego SeriousPlay as the means to engaging programme participants and international agents in telling the story of their MBA. We asked MBA participants to tell the story of their leadership and management aspirations and compare these to stories of their development journeys, allowing for critical reflection of their respective development gaps. We asked international recruiters, who act as university agents and promote courses in the student’s country of origin, to explore their mental models of MBA candidates and their learning agenda. The purpose of this process was to explore the agent’s perception of the MBA programme and to articulate the student journey from a recruitment perspective. The paper’s unique contribution is in combining these stories in order to explore the assumptions that determine programme design. Data drawn from reflective statements together with images of Lego ‘builds’ created the opportunity for reflection between the mental models of these groups. Findings will inform the design of the MBA journey and experience; we review the extent to which the changing identities of learners are congruent with programme design. Data from international recruiters also determines the extent to which marketing and recruitment strategies identify with would be candidates.

Keywords: critical reflection, programme management, recruitment, storytelling

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52 Efficacy of Corporate Social Responsibility in Corporate Governance Structures of Family Owned Business Groups in India

Authors: Raveena Naz

Abstract:

The concept of ‘Corporate Social Responsibility’ (CSR) has often relied on firms thinking beyond their economic interest despite the larger debate of shareholder versus stakeholder interest. India gave legal recognition to CSR in the Companies Act, 2013 which promises better corporate governance. CSR in India is believed to be different for two reasons: the dominance of family business and the history of practice of social responsibility as a form of philanthropy (mainly among the family business). This paper problematises the actual structure of business houses in India and the role of CSR in India. When the law identifies each company as a separate business entity, the economics of institutions emphasizes the ‘business group’ consisting of a plethora of firms as the institutional organization of business. The capital owned or controlled by the family group is spread across the firms through the interholding (interlocked holding) structures. This creates peculiar implications for CSR legislation in India. The legislation sets criteria for individual firms to undertake liability of mandatory CSR if they are above a certain threshold. Within this framework, the largest family firms which are all part of family owned business groups top the CSR expenditure list. The interholding structures, common managers, auditors and series of related party transactions among these firms help the family to run the business as a ‘family business’ even when the shares are issued to the public. This kind of governance structure allows family owned business group to show mandatory compliance of CSR even when they actually spend much less than what is prescribed by law. This aspect of the family firms is not addressed by the CSR legislation in particular or corporate governance legislation in general in India. The paper illustrates this with an empirical study of one of the largest family owned business group in India which is well acclaimed for its CSR activities. The individual companies under the business group are identified, shareholding patterns explored, related party transactions investigated, common managing authorities are identified; and assets, liabilities and profit/loss accounting practices are analysed. The data has been mainly collected from mandatory disclosures in the annual reports and financial statements of the companies within the business group accessed from the official website of the ultimate controlling authority. The paper demonstrates how the business group through these series of shareholding network reduces its legally mandated CSR liability. The paper thus indicates the inadequacy of CSR legislation in India because the unit of compliance is an individual firm and it assumes that each firm is independent and only connected to each other through market dealings. The law does not recognize the inter-connections of firms in corporate governance structures of family owned business group and hence is inadequate in its design to effect the threshold level of CSR expenditure. This is the central argument of the paper.

Keywords: business group, corporate governance, corporate social responsibility, family firm

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51 Developing Communicative Skills in Foreign Languages by Video Tasks

Authors: Ekaterina G. Lipatova

Abstract:

The developing potential of a video task in teaching foreign languages involves the opportunities to improve four aspects of speech production process: listening, reading, speaking and writing. A video represents the sequence of actions, realized in the pictures logically connected and verbalized speech flow that simplifies and stimulates the process of perception. In this connection listening skills of students are developed effectively as well as their intellectual properties such as synthesizing, analyzing and generalizing the information. In terms of teaching capacity, a video task, in our opinion, is more stimulating than a traditional listening, since it involves the student into the plot of the communicative situation, emotional background and potentially makes them react to the gist in the cognitive and communicative ways. To be an effective method of teaching the video task should be structured in the way of psycho-linguistic characteristics of speech production process, in other words, should include three phases: before-watching, while-watching and after-watching. The system of tasks provided to each phase might involve the situations on reflecting to the video content in the forms of filling-the-gap tasks, multiple choice, True-or-False tasks (reading skills), exercises on expressing the opinion, project fulfilling (writing and speaking skills). In the before-watching phase we offer the students to adjust their perception mechanism to the topic and the problem of the chosen video by such task as “what do you know about such a problem?”, “is it new for you?”, “have you ever faced the situation of…?”. Then we proceed with the lexical and grammatical analysis of language units that form the body of a speech sample to lessen the perception and develop the student’s lexicon. The goal of while-watching phase is to build the student’s awareness about the problem presented in the video and challenge their inner attitude towards what they have seen by identifying the mistakes in the statements about the video content or making the summary, justifying their understanding. Finally, we move on to development of their speech skills within the communicative situation they observed and learnt by stimulating them to search the similar ideas in their backgrounds and represent them orally or in the written form or express their own opinion on the problem. It is compulsory to highlight, that a video task should contain the urgent, valid and interesting event related to the future profession of the student, since it will help to activate cognitive, emotional, verbal and ethic capacity of students. Also, logically structured video tasks are easily integrated into the system of e-learning and can provide the opportunity for the students to work with the foreign language on their own.

Keywords: communicative situation, perception mechanism, speech production process, speech skills

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50 The Communication of Audit Report: Key Audit Matters in United Kingdom

Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

Abstract:

Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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