Search results for: top accounting journals
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1016

Search results for: top accounting journals

746 Racism In Indonesia: Case Study Racism Toward Papuan

Authors: Fikram Rettob

Abstract:

Racism is human rights violence that has been prohibited for long time ago. However, it is still happening in some part of the world, such as Indonesia. In this journal, the author is going to write about the racism toward Papuan which occurred in 2019 to 2021. The author found that the cause behind this human rights violence was the single assumption about race supremacy in Indonesia. Some people of Indonesia which are in Java that is near from central government believe that their race and the power are above other Indonesia’s race. In this research the author is using the concept of group or collectively oriented rights which explains that solidarity has rights to express their feeling, living in healthy environment, free to humanitarian assistance, communication and share in the common heritage of mankind. This research is applying qualitative methodology which based on secondary data that the author collected from news, journals, books, and articles, and then the author analyses and selects only the relevance one to put into the writing.

Keywords: racism, Indonesia, Papuan, violence

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745 Teacher Professional Development with Collaborative Action Research: Teachers' Responses to Research

Authors: Sumaya Saqr

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Although many teachers regard academic research as the inclusive domain of academic researchers, teachers should contribute to the body of research guiding their own practice. Drawing on the qualitative analysis of 20 teachers’ reflection journals and interviews, this case study sheds light on the personal and professional benefits of teachers’ applications of collaborative action research in English language teaching context. The findings reveal that several aspects of teacher identity and classroom practice were changed. The present paper aspires to reveal the way in which collaborative action research process, as a learner-centered approach to staff development, would help teachers to become more independent and professionally autonomous and hence effecting change that is far greater than its initial purpose.

Keywords: change, collaborative action research, personal and professional benefits, professional development

Procedia PDF Downloads 179
744 Analysis, Evaluation and Optimization of Food Management: Minimization of Food Losses and Food Wastage along the Food Value Chain

Authors: G. Hafner

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A method developed at the University of Stuttgart will be presented: ‘Analysis, Evaluation and Optimization of Food Management’. A major focus is represented by quantification of food losses and food waste as well as their classification and evaluation regarding a system optimization through waste prevention. For quantification and accounting of food, food losses and food waste along the food chain, a clear definition of core terms is required at the beginning. This includes their methodological classification and demarcation within sectors of the food value chain. The food chain is divided into agriculture, industry and crafts, trade and consumption (at home and out of home). For adjustment of core terms, the authors have cooperated with relevant stakeholders in Germany for achieving the goal of holistic and agreed definitions for the whole food chain. This includes modeling of sub systems within the food value chain, definition of terms, differentiation between food losses and food wastage as well as methodological approaches. ‘Food Losses’ and ‘Food Wastes’ are assigned to individual sectors of the food chain including a description of the respective methods. The method for analyzing, evaluation and optimization of food management systems consist of the following parts: Part I: Terms and Definitions. Part II: System Modeling. Part III: Procedure for Data Collection and Accounting Part. IV: Methodological Approaches for Classification and Evaluation of Results. Part V: Evaluation Parameters and Benchmarks. Part VI: Measures for Optimization. Part VII: Monitoring of Success The method will be demonstrated at the example of an invesigation of food losses and food wastage in the Federal State of Bavaria including an extrapolation of respective results to quantify food wastage in Germany.

Keywords: food losses, food waste, resource management, waste management, system analysis, waste minimization, resource efficiency

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743 Settlement of Dispute and the Islamic Financial Institutions

Authors: Yusuf Sani Abubakar

Abstract:

This paper investigates mechanisms of settlement of disputes at the Islamic Financial Institutions (IFIs). Dispute settlement at the Islamic Financial Institutions (IFIs) can be both through litigation as well as Alternative Dispute Resolution (ADR). The paper aims to investigate how disputes are settled at the Islamic Financial Institutions (IFIs), as it is natural to have disagreements between different parties involved in the business of Islamic Financial Institutions (IFIs). The paper adopts a qualitative methodology where the sources are taken from journals, books, websites etc. In analyzing the data obtained from the sources, content analysis will be used. In addition to writings on this topic by various writers, this paper will add to the literature and will recommend certain effective ways of solving disputes arising between parties participating in the business of Islamic Financial Institutions (IFIs).

Keywords: Islamic finance, dispute resolution, Islamic financial institutions, litigation

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742 Societal Stakes for Small Cruise Ships: A Recurrent Issue of Our Time

Authors: Maud Tixier

Abstract:

Societal issues are at stake for cruises anywhere, whatever the size of the ships and their destinations are. However, the Mediterranean sea is the main region where many operate and the challenges are both social and environmental. The presentation focuses on small ships, accounting for market niches, aimed at more specific cruise passengers and calling at less visited areas. How they cope with the benefit of all stakeholders is a persistent issue of our time.

Keywords: environment, management, social, societal, safety

Procedia PDF Downloads 331
741 Literature Review of Female Migrant Entrepreneurship Research

Authors: Dike Ike

Abstract:

Migrants foster innovation and economic development in host nations through their entrepreneurial activities. Female migrant entrepreneurship is gaining more attention from the research community, with several studies being conducted in the field. This paper presents a standalone (scoping) systematic literature review of academic literature related to female migrant entrepreneurship and focuses on their entrepreneurial experiences, strategies, outcomes, resources, and context. For this purpose, 13 articles published in research journals are studied based on their (a) objective, (b) research methods. Based on the review, several gaps in the literature were identified, and suggestions were made to fill the gaps in future research to expand the scientific knowledge on female migrant entrepreneurship.

Keywords: female migrant entrepreneurship, systematic literature review, female migrant entrepreneurship outcomes, female migrant entrepreneurship experiences, female migrant entrepreneurship strategies

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740 Client Importance and Audit Quality under Civil Law versus Common Law Societies

Authors: Kelly Grani Yuen

Abstract:

Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.

Keywords: audit quality, client importance, jurisdiction, modified audit opinions

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739 Reclaiming the Lost Jewish Identity of a Second Generation Holocaust Survivor Raised as a Christian: The Role of Art and Art Therapy

Authors: Bambi Ward

Abstract:

Children of Holocaust survivors have been described as inheriting their parents’ trauma as a result of ‘vicarious memory’. The term refers to a process whereby second generation Holocaust survivors subconsciously remember aspects of Holocaust trauma, despite not having directly experienced it. This can occur even when there has been a conspiracy of silence in which survivors chose not to discuss the Holocaust with their children. There are still people born in various parts of the world such as Poland, Hungary, other parts of Europe, USA, Canada and Australia, who have only learnt of their Jewish roots as adults. This discovery may occur during a parent’s deathbed confession, or when an adult child is sorting through the personal belongings of a deceased family member. Some Holocaust survivors chose to deny their Jewish heritage and raise their children as Christians. Reasons for this decision include the trauma experienced during the Holocaust for simply being Jewish, the existence of anti-Semitism, and the desire to protect one’s self and one’s family. Although there has been considerable literature written about the transgenerational impact of trauma on children of Holocaust survivors, there has been little scholarly investigation into the effects of a hidden Jewish identity on these children. This paper presents a case study of an adult child of Hungarian Holocaust survivors who was raised as a Christian. At the age of eight she was told about her family’s Jewish background, but her parents insisted that she keep this a secret, even if asked directly. She honoured their request until she turned forty. By that time she had started the challenging process of reclaiming her Jewish identity. The paper outlines the tension between family loyalty and individual freedom, and discusses the role that art and art therapy played in assisting the subject of the case study to reclaim her Jewish identity and commence writing a memoir about her spiritual journey. The main methodology used in this case study is creative practice-led research. Particular attention is paid to the utilisation of an autoethnographic approach. The autoethnographic tools used include reflective journals of the subject of the case study. These journals reflect on the subject’s collection of autobiographical data relating to her family history, and include memories, drawings, products of art therapy, diaries, letters, photographs, home movies, objects, and oral history interviews with her mother. The case study illustrates how art and art therapy benefitted a second generation Holocaust survivor who was brought up having to suppress her Jewish identity. The process allowed her to express subconscious thoughts and feelings about her identity and free herself from the burden of the long term secret she had been carrying. The process described may also be of assistance to other traumatised people who have been trying to break the silence and who are seeking to express themselves in a positive and healing way.

Keywords: art, hidden identity, holocaust, silence

Procedia PDF Downloads 239
738 Social Entrepreneurship and Women: A Bibliometric Analysis

Authors: S. Jailapdeen

Abstract:

Social entrepreneurship (SE)plays a pivotal role in the country which can contribute to women’s empowerment by providing them employment opportunities. SE plays a vital role in improving the economic condition of women, with self-motivated women entrepreneurs engaging several of their community members in their enterprises. Social enterprises unearth women’s inherent ability to be engaged in jobs other than agricultural and allied fields for their livelihoods. This paper highlights the role of social entrepreneurship in socio-economic empowerment of women. The researcher performed a bibliographic analysis of previously published works from peer-reviewed journals. The results are presented in the form of descriptive findings and discussions. The paper concludes by setting an agenda for future researchers in this field.

Keywords: social entrepreneurship, women’s socio-economic empowerment, bibliometric analysis, agenda for future researchers

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737 Personnel Marketing as Perceived by HR Managers in Czech Republic: Results of a Qualitative Research Study

Authors: Lukáš Mazánek, Zdeňka Konečná

Abstract:

The article is devoted to the area of personnel marketing. A comprehensive review of scientific literature and articles published predominantly in personnel-oriented journals was carried out, followed by a qualitative exploratory research with the aim to explore and explain the perception of personnel marketing. Due to the lack of research in this field in Czech Republic, we have focused on Czech HR managers, more specifically, on how they understand the tasks of personnel marketing, which tools they use and whether the companies they work for try to be a preferred employer. The answers from our respondents were used to help us determine what is important within this field. All of the respondents strive to be a preferred employer and try to achieve it by using an extensive range of marketing tools. The most frequently used tools are advertising, job fairs presentations, employee care and employer brand promotion.

Keywords: Czech Republic, personnel marketing, preferred employer, qualitative research study

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736 Embracing the Uniqueness and Potential of Each Child: Moving Theory to Practice

Authors: Joy Chadwick

Abstract:

This Study of Teaching and Learning (SoTL) research focused on the experiences of teacher candidates involved in an inclusive education methods course within a four-year direct entry Bachelor of Education program. The placement of this course within the final fourteen-week practicum semester is designed to facilitate deeper theory-practice connections between effective inclusive pedagogical knowledge and the real life of classroom teaching. The course focuses on supporting teacher candidates to understand that effective instruction within an inclusive classroom context must be intentional, responsive, and relational. Diversity is situated not as exceptional but rather as expected. This interpretive qualitative study involved the analysis of twenty-nine teacher candidate reflective journals and six individual teacher candidate semi-structured interviews. The journal entries were completed at the start of the semester and at the end of the semester with the intent of having teacher candidates reflect on their beliefs of what it means to be an effective inclusive educator and how the course and practicum experiences impacted their understanding and approaches to teaching in inclusive classrooms. The semi-structured interviews provided further depth and context to the journal data. The journals and interview transcripts were coded and themed using NVivo software. The findings suggest that instructional frameworks such as universal design for learning (UDL), differentiated instruction (DI), response to intervention (RTI), social emotional learning (SEL), and self-regulation supported teacher candidate’s abilities to meet the needs of their students more effectively. Course content that focused on specific exceptionalities also supported teacher candidates to be proactive rather than reactive when responding to student learning challenges. Teacher candidates also articulated the importance of reframing their perspective about students in challenging moments and that seeing the individual worth of each child was integral to their approach to teaching. A persisting question for teacher educators exists as to what pedagogical knowledge and understanding is most relevant in supporting future teachers to be effective at planning for and embracing the diversity of student needs within classrooms today. This research directs us to consider the critical importance of addressing personal attributes and mindsets of teacher candidates regarding children as well as considering instructional frameworks when designing coursework. Further, the alignment of an inclusive education course during a teaching practicum allows for an iterative approach to learning. The practical application of course concepts while teaching in a practicum allows for a deeper understanding of instructional frameworks, thus enhancing the confidence of teacher candidates. Research findings have implications for teacher education programs as connected to inclusive education methods courses, practicum experiences, and overall teacher education program design.

Keywords: inclusion, inclusive education, pre-service teacher education, practicum experiences, teacher education

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735 Accounting for Downtime Effects in Resilience-Based Highway Network Restoration Scheduling

Authors: Zhenyu Zhang, Hsi-Hsien Wei

Abstract:

Highway networks play a vital role in post-disaster recovery for disaster-damaged areas. Damaged bridges in such networks can disrupt the recovery activities by impeding the transportation of people, cargo, and reconstruction resources. Therefore, rapid restoration of damaged bridges is of paramount importance to long-term disaster recovery. In the post-disaster recovery phase, the key to restoration scheduling for a highway network is prioritization of bridge-repair tasks. Resilience is widely used as a measure of the ability to recover with which a network can return to its pre-disaster level of functionality. In practice, highways will be temporarily blocked during the downtime of bridge restoration, leading to the decrease of highway-network functionality. The failure to take downtime effects into account can lead to overestimation of network resilience. Additionally, post-disaster recovery of highway networks is generally divided into emergency bridge repair (EBR) in the response phase and long-term bridge repair (LBR) in the recovery phase, and both of EBR and LBR are different in terms of restoration objectives, restoration duration, budget, etc. Distinguish these two phases are important to precisely quantify highway network resilience and generate suitable restoration schedules for highway networks in the recovery phase. To address the above issues, this study proposes a novel resilience quantification method for the optimization of long-term bridge repair schedules (LBRS) taking into account the impact of EBR activities and restoration downtime on a highway network’s functionality. A time-dependent integer program with recursive functions is formulated for optimally scheduling LBR activities. Moreover, since uncertainty always exists in the LBRS problem, this paper extends the optimization model from the deterministic case to the stochastic case. A hybrid genetic algorithm that integrates a heuristic approach into a traditional genetic algorithm to accelerate the evolution process is developed. The proposed methods are tested using data from the 2008 Wenchuan earthquake, based on a regional highway network in Sichuan, China, consisting of 168 highway bridges on 36 highways connecting 25 cities/towns. The results show that, in this case, neglecting the bridge restoration downtime can lead to approximately 15% overestimation of highway network resilience. Moreover, accounting for the impact of EBR on network functionality can help to generate a more specific and reasonable LBRS. The theoretical and practical values are as follows. First, the proposed network recovery curve contributes to comprehensive quantification of highway network resilience by accounting for the impact of both restoration downtime and EBR activities on the recovery curves. Moreover, this study can improve the highway network resilience from the organizational dimension by providing bridge managers with optimal LBR strategies.

Keywords: disaster management, highway network, long-term bridge repair schedule, resilience, restoration downtime

Procedia PDF Downloads 150
734 Regional Disparities in Microfinance Distribution: Evidence from Indian States

Authors: Sunil Sangwan, Narayan Chandra Nayak

Abstract:

Over the last few decades, Indian banking system has achieved remarkable growth in its credit volume. However, one of the most disturbing facts about this growth is the uneven distribution of financial services across regions. Having witnessed limited success from all the earlier efforts towards financial inclusion targeting the rural poor and the underprivileged, provision of microfinance, of late, has emerged as a supplementary mechanism. There are two prominent modes of microfinance distribution in India namely Bank-SHG linkage (SBLP) and private Microfinance Institutions (MFIs). Ironically, such efforts also seem to have failed to achieve the desired targets as the microfinance services have witnessed skewed distribution across the states of the country. This study attempts to make a comparative analysis of the geographical skew of the SBLP and MFI in India and examine the factors influencing their regional distribution. The results indicate that microfinance services are largely concentrated in the southern region, accounting for about 50% of all microfinance clients and 49% of all microfinance loan portfolios. This is distantly followed by an eastern region where client outreach is close to 25% only. The north-eastern, northern, central, and western regions lag far behind in microfinance sectors, accounting for only 4%, 4%, 10%, and 7 % client outreach respectively. The penetration of SHGs is equally skewed, with the southern region accounting for 46% of client outreach and 70% of loan portfolios followed by an eastern region with 21% of client outreach and 13% of the loan portfolio. Contrarily, north-eastern, northern, central, western and eastern regions account for 5%, 5%, 10%, and 13% of client outreach and 3%, 3%, 7%, and 4% of loan portfolios respectively. The study examines the impact of literacy rate, rural poverty, population density, primary sector share, non-farm activities, loan default behavior and bank penetration on the microfinance penetration. The study is limited to 17 major states of the country over the period 2008-2014. The results of the GMM estimation indicate the significant positive impact of literacy rate, non-farm activities and population density on microfinance penetration across the states, while the rise in loan default seems to deter it. Rural poverty shows the significant negative impact on the spread of SBLP, while it has a positive impact on MFI penetration, hence indicating the policy of exclusion being adhered to by the formal financial system especially towards the poor. However, MFIs seem to be working as substitute mechanisms to banks to fill the gap. The findings of the study are a pointer towards enhancing financial literacy, non-farm activities, rural bank penetration and containing loan default for achieving greater microfinance prevalence.

Keywords: bank penetration, literacy rate, microfinance, primary sector share, rural non-farm activities, rural poverty

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733 Brazilian Sign Language: A Synthesis of the Research in the Period from 2000 to 2017

Authors: Maria da Gloria Guara-Tavares

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This article reports a synthesis of the research in Brazilian Sign Language conducted from 2000 to 2017. The objective of the synthesis was to identify the most researched areas and the most used methodologies. Articles published in three Brazilian journals of Translation Studies, unpublished dissertations and theses were included in the analysis. Abstracts and the method sections of the papers were scrutinized. Sixty studies were analyzed, and overall results indicate that the research in Brazilian Sign Language has been fragmented in several areas such as linguistic aspects, facial expressions, subtitling, identity issues, bilingualism, and interpretation strategies. Concerning research methods, the synthesis reveals that most research is qualitative in nature. Moreover, results show that the cognitive aspects of Brazilian Sign Language seem to be poorly explored. Implications for a future research agenda are also discussed.

Keywords: Brazilian sign language, qualitative methods, research agenda, synthesis

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732 Introducing Data-Driven Learning into Chinese Higher Education English for Academic Purposes Writing Instructional Settings

Authors: Jingwen Ou

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Writing for academic purposes in a second or foreign language is one of the most important and the most demanding skills to be mastered by non-native speakers. Traditionally, the EAP writing instruction at the tertiary level encompasses the teaching of academic genre knowledge, more specifically, the disciplinary writing conventions, the rhetorical functions, and specific linguistic features. However, one of the main sources of challenges in English academic writing for L2 students at the tertiary level can still be found in proficiency in academic discourse, especially vocabulary, academic register, and organization. Data-Driven Learning (DDL) is defined as “a pedagogical approach featuring direct learner engagement with corpus data”. In the past two decades, the rising popularity of the application of the data-driven learning (DDL) approach in the field of EAP writing teaching has been noticed. Such a combination has not only transformed traditional pedagogy aided by published DDL guidebooks in classroom use but also triggered global research on corpus use in EAP classrooms. This study endeavors to delineate a systematic review of research in the intersection of DDL and EAP writing instruction by conducting a systematic literature review on both indirect and direct DDL practice in EAP writing instructional settings in China. Furthermore, the review provides a synthesis of significant discoveries emanating from prior research investigations concerning Chinese university students’ perception of Data-Driven Learning (DDL) and the subsequent impact on their academic writing performance following corpus-based training. Research papers were selected from Scopus-indexed journals and core journals from two main Chinese academic databases (CNKI and Wanfang) published in both English and Chinese over the last ten years based on keyword searches. Results indicated an insufficiency of empirical DDL research despite a noticeable upward trend in corpus research on discourse analysis and indirect corpus applications for material design by language teachers. Research on the direct use of corpora and corpus tools in DDL, particularly in combination with genre-based EAP teaching, remains a relatively small fraction of the whole body of research in Chinese higher education settings. Such scarcity is highly related to the prevailing absence of systematic training in English academic writing registers within most Chinese universities' EAP syllabi due to the Chinese English Medium Instruction policy, where only English major students are mandated to submit English dissertations. Findings also revealed that Chinese learners still held mixed attitudes towards corpus tools influenced by learner differences, limited access to language corpora, and insufficient pre-training on corpus theoretical concepts, despite their improvements in final academic writing performance.

Keywords: corpus linguistics, data-driven learning, EAP, tertiary education in China

Procedia PDF Downloads 58
731 Household Food Wastage Assessment: A Case Study in South Africa

Authors: Fhumulani R. Ramukhwatho, Roelien du Plessis, Suzan H. H. Oelofse

Abstract:

There are a growing number of scientific papers, journals and reports on household food waste, the reason being that food waste has become a significant global issue that is costing billions of Rands in resources. To reduce food waste in a sustainable manner, it requires an understanding of the generation of food waste. This paper assesses household food wastage in the City of Tshwane Metropolitan Municipality (CTMM). A total of 210 interviewed participants using face-to-face interviews based on a structured questionnaire and the actual weighing of households’ food wasted was quantified using a weighing kitchen scale. Fifty-nine percent of respondents agreed that they wasted food, while 41% thought they did not waste food at all. Households wasted an average total of 6 kg of food waste per week per household. The study concluded that households buy and prepare more food that ends up wasted.

Keywords: assessment, developing country, food waste, household

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730 Defining Polysubstance Use in Adolescents: A Literary Review

Authors: Cailyn Green

Abstract:

This research investigated the lack of standardization that exists in the field of polysubstance use. This standardization has to do with a uniform way of defining when and if polysubstance is taking place. This research is important to the field of substance abuse as it makes future researchers aware of this lack of uniformity in a commonly used word in the field. By investigating, we make researchers aware of these discrepancies to encourage a uniform definition to be created and used. The methodology for this research was a literary review. This literature review consisted of four peer-reviewed and published journal articles in four different journals. These articles focused on adolescents and their polysubstance use. The research question asked what time frame was used to determine if a client's substance use can be classified as polysubstance use when they reported using two or more substances. The results identify that there is no uniform working definition of the time frame for polysubstance to take place.

Keywords: addiction, adolescence, literary review, polysubstance

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729 Environmental Accounting Practice: Analyzing the Extent and Qualification of Environmental Disclosures of Turkish Companies Located in BIST-XKURY Index

Authors: Raif Parlakkaya, Mustafa Nihat Demirci, Mehmet Nuri Salur

Abstract:

Environmental pollution has detrimental effects on the quality of our life and its scope has reached such an extent that measures are being taken both at the national and international levels to reduce, prevent and mitigate its impact on social, economic and political spheres. Therefore, awareness of environmental problems has been increasing among stakeholders and accordingly among companies. It is seen that corporate reporting is expanding beyond environmental performance. Primary purpose of publishing an environmental report is to provide specific audiences with useful, meaningful information. This paper is intended to analyze the extent and qualification of environmental disclosures of Turkish publicly quoted firms and see how it varies from one sector to another. The data for the study were collected from annual activity reports of companies, listed on the corporate governance index (BIST-XKURY) of Istanbul Stock Exchange. Content analysis was the research methodology used to measure the extent of environmental disclosure. Accordingly, 2015 annual activity reports of companies that carry out business in some particular fields were acquired from Capital Market Board, websites of Public Disclosure Platform and companies’ own websites. These reports were categorized into five main aspects: Environmental policies, environmental management systems, environmental protection and conservation activities, environmental awareness and information on environmental lawsuits. Subsequently, each component was divided into several variables related to what each firm is supposed to disclose about environmental information. In this context, the nature and scope of the information disclosed on each item were assessed according to five different ways (N.I: No Information; G.E.: General Explanations; Q.E.: Qualitative Detailed Explanations; N.E.: Quantitative (numerical) Detailed Explanations; Q.&N.E.: Both Qualitative and Quantitative Explanations).

Keywords: environmental accounting, disclosure, corporate governance, content analysis

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728 Exploring the Nature and Meaning of Theory in the Field of Neuroeducation Studies

Authors: Ali Nouri

Abstract:

Neuroeducation is one of the most exciting research fields which is continually evolving. However, there is a need to develop its theoretical bases in connection to practice. The present paper is a starting attempt in this regard to provide a space from which to think about neuroeducational theory and invoke more investigation in this area. Accordingly, a comprehensive theory of neuroeducation could be defined as grouping or clustering of concepts and propositions that describe and explain the nature of human learning to provide valid interpretations and implications useful for educational practice in relation to philosophical aspects or values. Whereas it should be originated from the philosophical foundations of the field and explain its normative significance, it needs to be testable in terms of rigorous evidence to fundamentally advance contemporary educational policy and practice. There is thus pragmatically a need to include a course on neuroeducational theory into the curriculum of the field. In addition, there is a need to articulate and disseminate considerable discussion over the subject within professional journals and academic societies.

Keywords: neuroeducation studies, neuroeducational theory, theory building, neuroeducation research

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727 An Examination of the Challenges of Domestication of International Laws and Human Rights Laws in Nigeria

Authors: Uche A. Nnawulezi

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This study evolved from the need to look at and evaluate the difficulties in the domestication of International Laws and Human Rights Laws in Nigeria. Essentially, the paper-based its examination on documentary evidence and depended much on secondary sources, for example, textbooks, journals, articles, periodicals and research reports emanating from suggestions of international law experts, jurists and human rights lawyers on the development challenges in domesticating international laws and human rights laws in Nigeria. These data were analyzed by the application of content analysis and careful observation of the current municipal laws which has posed great challenges in the domestication of International laws. This paper might follow the historical backdrop of the practices in the use of International law in Nigeria and should likewise consider the challenges inherent in these practices. The paper suggests that a sustainable domestication of International Laws and its application in Nigerian courts will ensure a better enforcement of human rights within the domestic jurisdiction.

Keywords: international law, human rights, domestication, challenges

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726 Reforming Traditional and Cultural Practices in Nigeria for Enhancement and Sustainable Development in the 21st Century: A Case Study of the Jukun People

Authors: Iliya Ibrahim Gimba

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Human beings or groups over the world have a traditional and cultural practices which guide and direct their ways of life. They value and promote these practices not minding the attitude of others towards them. In spite of the place of culture which is an embodiment of these practices in every human society some people still reduce the understanding of culture to idolatry and other archaic and anachronistic arts good perhaps only for the museum. Others consider culture to be just drumming and dancing. Whether a culture is “good” or “bad”, civilized or barbaric, it can be reformed for the betterment of the society. Hence, this paper focuses on reforming traditional and cultural practices in Nigeria for enhancing development in the 21st century using the Jukun people as a case study. Relevant literatures from journals, reports, published books among others will be consulted.

Keywords: Jukun, traditional and cultural practices, sustainable development, human

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725 Diffusion of “Not One Woman Less”: Argentina and Beyond

Authors: Adriana Piatti-Crocker

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Drawing on archival documentation, digital platforms, academic journals, and reports, this research will explore the diffusion of a protest movement in Latin America. Starting in Argentina in 2015, this paper will explain how the hashtag #NiUnaMenos (“Not One Woman Less”), created to combat violence against women and girls, led to the spread of a regionwide movement. A year after its introduction, hundreds of thousands of activists mobilized on the streets of major cities in Latin America. Movements arose to protest against specific circumstances and contexts under the hashtag #NiUnaMenos, but the main goal of all of these protests was to fight against misogynist violence. Moreover, unlike previous social movements, the use of social media, such as Facebook, Instagram, Whatsapp, and Twitter, changed the depth and scope of these protests and led to an unprecedented speed in helping transmit their messages, strategies, identities, and goals.

Keywords: social protests, #NiUnaMenos ( Not one woman less), diffusion of social protests, protests and mysoginist violence

Procedia PDF Downloads 95
724 Marketing–Operations Alignment: A Systematic Literature and Citation Network Analysis Review

Authors: Kedwadee Sombultawee, Sakun Boon-Itt

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This research demonstrates a systematic literature review of 62 peer-reviewed articles published in academic journals from 2000-2016 focusing on the operation and marketing interface area. The findings show the three major clusters of recent research domains, which is a review of the alignment between operations and marketing, identification of variables that impact the company and analysis of the effect of interface. Moreover, the Main Path Analysis (MPA) is mapped to show the knowledge structure of the operation and marketing interface issue. Most of the empirical research focused on company performance and new product development then analyzed the data by the structural equation model or regression. Whereas, some scholars studied the conflict of these two functions and proposed the requirement or step for alignment. Finally, the gaps in the literature are provided for future research directions.

Keywords: operations management, marketing, interface, systematic literature review

Procedia PDF Downloads 275
723 On the Impracticality of Kierkegaard's Community of Authentic Individuals

Authors: Andrew Ka Pok Tam

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Kierkegaard has been misinterpreted as an anti-social philosopher for a long time until in recent years when there are more discussions on his concept of community in Journals and Papers inspired by Karl Bayer. Community which is based upon an individual's relations to others is different from the crowd or the public where the numerical or the majority make decisions. As a result, authenticity is only possible in the community. But Kierkegaard did not explain how we can preserve the individual's authenticity by establishing a community instead of a public in the reality. Kierkegaard was against the democratic reform in 1848 Denmark because he thought all elections mean the majority wins and the authenticity of a single individual would be suppressed. However, Kierkegaard himself does not suggest an alternative political system that may preserve the authenticity of individual. This paper aims to evaluate the possibility for us to establish a Kierkegaadian community in practice so as to preserve every individual's authenticity. This paper argues that the practicality of Kierekegaadian community is limited. In order to have effective communications and relations among individuals, a Kierkegaardian community must be small and inefficient as every individual's must remain authentic in all political decision for the whole community.

Keywords: authenticity, community, individual, kierkegaard

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722 Teaching the Student Agenda: A Case Study of Using Film Production in Students' English Learning

Authors: Ali Zefeiti

Abstract:

There has always been a debate on critical versus pragmatic approach to learning English. Different elements of teaching take different shapes in the two approaches. This study concerns itself with the students who are the main pillar of the teaching/learning operation. Students have always been placed into classrooms to learn what the curricula of different courses offer. There is little room for students to state their own learning needs as they often have to conform with the group requirement. This study focuses on an extra-curricular activity students did alongside their mainstream learning. The students come from different colleges and different EAP courses. They are united by their passion for the task and learning many things along the way. The data are collected through interviews and students' journals. The study was concerned with the effect of this extra-curricular activity on students' main learning trajectory. The students were engaged in the task of film production over the period of their English Language course. The findings show that students are able to set their own agenda for learning and have actually had a lot of skills and vocabulary to take to class.

Keywords: critical EAP, pragmatic EAP, self-directed learning, teaching methods

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721 Picture of the World by the Second Law of Thermodynamic

Authors: Igor V. Kuzminov

Abstract:

According to its content, the proposed article is a collection of articles with comments and additions. All articles, in one way or another, have a connection with the Second Law of Thermodynamics. The content of the articles is given in a concise form. The articles were published in different journals at different times. Main topics are presented: gravity, biography of the Earth, physics of global warming-cooling cycles, multiverse. The articles are based on the laws of classical physics. Along the way, it should be noted that the Second Law of thermodynamics can be formulated as the Law of Matter Cooling. As it cools down, the processes of condensation, separation, and changes in the aggregate states of matter occur. In accordance with these changes, a picture of the world is being formed. Also, the main driving force of these processes is the inverse temperature dependence of the forces of gravity. As matter cools, the forces of gravity increase. The actions of these phenomena in the compartment form a picture of the world.

Keywords: gravitational forces, cooling of matter, inverse temperature dependence of gravitational forces, planetary model of the atom

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720 Enhancing Students' Utilization of Written Corrective Feedback through Teacher-Student Writing Conferences: A Case Study in English Writing Instruction

Authors: Tsao Jui-Jung

Abstract:

Previous research findings have shown that most students do not fully utilize the written corrective feedback provided by teachers (Stone, 2014). This common phenomenon results in the ineffective utilization of teachers' written corrective feedback. As Ellis (2010) points out, the effectiveness of written corrective feedback depends on the level of student engagement with it. Therefore, it is crucial to understand how students utilize the written corrective feedback from their teachers. Previous studies have confirmed the positive impact of teacher-student writing conferences on students' engagement in the writing process and their writing abilities (Hum, 2021; Nosratinia & Nikpanjeh, 2019; Wong, 1996; Yeh, 2016, 2019). However, due to practical constraints such as time limitations, this instructional activity is not fully utilized in writing classrooms (Alfalagg, 2020). Therefore, to address this research gap, the purpose of this study was to explore several aspects of teacher-student writing conferences, including the frequency of meaning negotiation (i.e., comprehension checks, confirmation checks, and clarification checks) and teacher scaffolding techniques (i.e., feedback, prompts, guidance, explanations, and demonstrations) in teacher-student writing conferences, examining students’ self-assessment of their writing strengths and weaknesses in post-conference journals and their experiences with teacher-student writing conferences (i.e., interaction styles, communication levels, how teachers addressed errors, and overall perspectives on the conferences), and gathering insights from their responses to open-ended questions in the final stage of the study (i.e., their preferences and reasons for different written corrective feedback techniques used by teachers and their perspectives and suggestions on teacher-student writing conferences). Data collection methods included transcripts of audio recordings of teacher-student writing conferences, students’ post-conference journals, and open-ended questionnaires. The participants of this study were sophomore students enrolled in an English writing course for a duration of one school year. Key research findings are as follows: Firstly, in terms of meaning negotiation, students attempted to clearly understand the corrective feedback provided by the teacher-researcher twice as often as the teacher-researcher attempted to clearly understand the students' writing content. Secondly, the most commonly used scaffolding technique in the conferences was prompting (indirect feedback). Thirdly, the majority of participants believed that teacher-student writing conferences had a positive impact on their writing abilities. Fourthly, most students preferred direct feedback from the teacher-research as it directly pointed out their errors and saved them time in revision. However, some students still preferred indirect feedback, as they believed it encouraged them to think and self-correct. Based on the research findings, this study proposes effective teaching recommendations for English writing instruction aimed at optimizing teaching strategies and enhancing students' writing abilities.

Keywords: written corrective feedback, student engagement, teacher-student writing conferences, action research

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719 Nonviolent Communication and Disciplinary Area of Social Communication: Case Study on the International Circulation of Ideas from a Brazilian Perspective

Authors: Luiza Toschi

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This work presents part of an empirical and theoretical master's degree meta-research that is interested in the relationship between the disciplinary area of Social Communication, to be investigated with the characteristics of the Bourdieusian scientific field, and the emergence of public interest in Nonviolent Communication (NVC) in Brazil and the world. To this end, the state of the art of this conceptual and practical relationship is investigated based on scientific productions available in spaces of academic credibility, such as conferences and scientific journals renowned in the field. From there, agents and the sociological aspects that make them contribute or not to scientific production in Brazil and the world are mapped. In this work, a brief dive into the international context is presented to understand if and how nonviolent communication permeates scientific production in communication in a systematic way. Using three accessible articles published between 2013 and 2022 in the 117 magazines classified as Quartiles Q1 in the Journal Ranking of Communication, the international production on the subject is compared with the Brazilian one from its context. The social conditions of the international circulation of ideas are thus discussed. Science is a product of its social environment, arising from relations of interest and power that compete in the political dimension at the same time as in the epistemological dimension. In this way, scientific choices are linked to the resources mobilized from or through the prestige and recognition of peers. In this sense, an object of interest stands out to a scientist for its academic value, but also and inseparably that which has a social interest within the collective, their social stratification, and the context of legitimacy created in their surroundings, influenced by cultural universalism. In Brazil, three published articles were found in congresses and journals that mention NVC in their abstract or keywords. All were written by Public Relations undergraduate students. Between the most experienced researchers who guided or validated the publications, it is possible to find two professionals who are interested in the Culture of Peace and Dialogy. Likewise, internationally, only three of the articles found mention the term in their abstract or title. Two analyze journalistic coverage based on the principles of NVC and Journalism for Peace. The third is from one of the Brazilian researchers identified as interested in dialogic practices, who analyses audiovisual material and promotes epistemological reflections. If, on the one hand, some characteristics inside and outside Brazil are similar: small samples, relationship with peace studies, and female researchers, two of whom are Brazilian, on the other hand, differences are obvious. If within the country, the subject is mostly Organizational Communication, outside this intersection, it is not presented explicitly. Furthermore, internationally, there is an interest in analyzing from the perspective of NVC, which has not been found so far in publications in Brazil. Up to the present moment, it is possible to presume that, universally, the legitimacy of the topic is sought by its association with conflict conciliation research and communication for peace.

Keywords: academic field sociology, international circulation of ideas, meta research in communication, nonviolent communication

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718 Experiences of Students in a Cultural Competence Learning Project in Hong Kong- Themes from Qualitative Analysis

Authors: Diana Kwok

Abstract:

Introduction: There is a rising concern on the educational needs of school guidance teachers, counselors, and sex educators to work effectively with students from multicultural groups, such as racial minorities, gender minorities, sexual minorities, and disability groups etc., and to respect cultural diversities. A specialized training model, the multicultural framework based on contact theory is recognized as necessary training model for professional training programs. Methodology: While the major focus of this project is on improving teaching and learning in teacher training courses within the department of Special Education and Counselling, it specifically aims to enhance the cultural competence of 102 participants enrolled in counseling and sexuality education courses by integrating the following teaching and learning strategies: 1) Panel presentation; 2) Case studies; 3) Experiential learning. Data sources from the participants consisted of the following: (a) questionnaires (MCKAS and ATLG) administered in classes; (b) weekly reflective journals, and c) focus group interviews with panel members. The focus group interviews with panel members were documented. Qualitatively, the weekly reflections were content analyzed. The presentation in this specific conference put focus on themes we found from qualitative content analysis of weekly reflective journals from 102 participants. Findings: Content analysis had found the following preliminary emergent themes: Theme I) Cultural knowledge and challenges to personal limitation. Students had gained a new perspective that specific cultural knowledge involved unique values and worldview. Awareness of limitation of counsellors is very important after actively acquiring the cultural knowledge. Theme 2 - Observation, engagement and active learning. Through the sharing and case studies, as well as visits to the communities, students recognized that observation and listening to the needs of cultural group members were the essential steps before taking any intervention steps. Theme 3 - Curiosity and desire for further inter-group dialogue. All students expressed their desire, curiosity, and motivation to have further inter-group dialogue in their future work settings. Theme 4: Experience with teaching and learning strategies. Students shared their perspectives on how teaching and learning strategies had facilitated their acquisition of cultural competence. Results of this analysis suggests that diverse teaching and learning strategies based on contact perspective had stimulated their curiosity to re-examine their values and motivated them to acquire cultural knowledge relevant to the cultural groups. Acknowledgment: The teaching and learning project was funded by the Teaching and Development Grant, Hong Kong Institute of Education (Project Number T0142).

Keywords: cultural competence, Chinese teacher students, teaching and learning, contacts

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717 A Bibliographical Research on the Use of Social Media Websites by the Deaf in Brazil

Authors: Juliana Guimarães Faria

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The article focus on social networks and deaf people. It aims to analyze the studies done about this topic published in journals, as well as the ones done through dissertations and theses. It also aims to identify the thematic focus of the studies produced and to identify how the deaf relates to social networks, more specifically, trying to identify, starting with those productions, what are the benefits, or not, of social networks for the deaf and if there is some reflection about the way the deaf community has been organizing politically in search of bilingual education and inclusion, making use of the softwares of social networks. After reading, description and analysis of the eleven works identified about social networks and the deaf, we detected three thematic groups: four studies presented discussions about social networks and the socialization of the deaf; four works presented discussions about the contribution of social networks to the linguistic and cognitive development of the deaf; and three works presented discussions about the political bias of the use of social networks in favor of the deaf. We also identified that the works presented an optimistic view of social networks.

Keywords: social networks, deaf, internet, Brazil

Procedia PDF Downloads 408