Search results for: literature study
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 50990

Search results for: literature study

50690 The History of the Birth of Tunisian Higher Accounting Education

Authors: Rim Khemiri, Mariam Dammak

Abstract:

The aim of this study is to trace the historical evolution of Tunisian higher accounting education and to understand and highlight the circumstances of its birth and its development. A documentary study (archival documents, official documents, public speeches, etc.), as well as semi-directive interviews with key actors, were carried out as part of this research work. These interviews aim to fill a lack of information on this subject and to confirm events addressed by other sources, but for which it lacks the elements necessary for a good understanding. After having put forward the specificities of the Tunisian context, we will, first of all, proceed to a review of the literature related to our theme in various contexts of the world. Then, we will present the evolution of the accounting curriculum by highlighting the circumstances of its birth and those of the successive reforms led by the Tunisian government. The study of higher accounting education in Tunisia and its evolution has several interests. The first lies in understanding the circumstances of its birth and its evolution in relation to the historical, socio-economic, and political context of the country. The second is to propose a reading grid that allows an understanding of the reforms that led to the university accountancy accounting course as we know it today. And, the third, aims to complete the literature on the processes of evolution of higher education accounting, by treating a different context, in order to provide additional knowledge necessary to compare experiences in this area around the world.

Keywords: accounting history, higher accounting education, socio-economic and political context, Tunisian context

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50689 Gender Disparity in Film Industries: A Conceptual Study

Authors: Daniel Edem Adzovie, Jakub Kudlac

Abstract:

The subtle institutionalization of male dominance in the film industry in the 1930s and its rippling effect of gender imbalance especially, regarding female active participation in film industries across the globe in terms of number and influence, is a worrying trend. The main purpose of the study is to explore the role of gender themes, especially patriarchal themes in films, in influencing the disparity experienced in film industries. Partially, we examine the motivations vis-à-vis the demotivating factors that attract and or refract females from enrolling in film schools against their male contemporaries. Employing a qualitative inquiry with a specific focus on document analysis as well as experts’ opinions in order to ascertain the antecedents and consequences of patriarchal themes in films on female participation in film industries, we drew extant literature from reputable databases such as EBSCO, Scopus, Web of Science, ERIH Plus, Google Scholar as well as notable books on gender and film. Secondly, we conceptualized a research model for a future qualitative research design that could take into consideration a study from at least three different film industries and analyze using thematic analysis. This could help validate the proposed conceptual model of the study. The literature review revealed that culture, to a large extent, influences the patriarchal themes conveyed in films, which inhibits active female participation in film industries. Research implications have been discussed.

Keywords: film industry, female, gender, male dominance, patriarchal themes

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50688 Mobile Health Programs by Government: A Content Analysis of Online Consumer Reviews

Authors: Ge Zhan

Abstract:

Mobile health (mHealth) concerns the use of mobile technologies to deliver health care and improve wellness. In this paper, we ask the question of what are the drivers of positive consumer attitude toward mHealth programs. Answers to this question are important to consumer health, but existing marketing and health care service literature does not provide sufficient empirical conclusions on the use of mobile technologies for consumer health. This study aims to fill the knowledge gap by investigating mHealth use and consumer attitude. A content analysis was conducted with sample mHealth programs and online consumer reviews in Hong Kong, UK, US, and India. The research findings will contribute to marketing and health services literature.

Keywords: mobile health, consumer attitude, content analysis, online marketing

Procedia PDF Downloads 359
50687 Two-Way Reminder Systems to Support Activities of Daily Living for Adults with Cognitive Impairments: A Scoping Review

Authors: Julia Brudzinski, Ashley Croswell, Jade Mardin, Hannah Shilling, Jennifer Berg-Carnegie

Abstract:

Adults with brain injuries and mental illnesses commonly experience cognitive impairments that interfere with their participation in activities of daily living (ADLs). Prior research states that electronic reminder systems can support adults with cognitive impairments; however, previous studies focus primarily on one-way reminder systems. Research on adults with chronic diseases reported that two-way reminder systems yield better health outcomes and disease self-management compared to one-way reminder systems. Literature was identified through systematically searching 7 databases and hand-searching relevant reference lists. Retrieved studies were independently screened and reviewed by at least two members of the research team. Data was extracted on study design, participant characteristics, intervention details, study objectives, outcome measures, and important results. 574 articles were screened and reviewed. Nine articles met all inclusion criteria and were included. The literature focused on three main areas: system feasibility (n=8), stakeholder satisfaction (n=6), and efficacy of the two-way reminder systems (n=6). Participants in eight of the studies had brain injuries, with participants in only one study having a mental illness (i.e., schizophrenia). Two-way reminder systems were used to support participation in a wide range of ADLs. The current literature on two-way reminder systems to support ADLs for adults with cognitive impairments focuses on feasibility, stakeholder satisfaction, and system efficacy. Future research should focus on addressing the barriers to accessing and implementing two-way reminder systems and identifying specific client characteristics that would benefit most from using these systems.

Keywords: brain injury, digital health, occupational therapy, activities of daily living, two-way reminder systems

Procedia PDF Downloads 43
50686 Flow Boiling Heat Transfer at Low Mass and Heat Fluxes: Heat Transfer Coefficient, Flow Pattern Analysis and Correlation Assessment

Authors: Ernest Gyan Bediako, Petra Dancova, Tomas Vit

Abstract:

Flow boiling heat transfer remains an important area of research due to its relevance in thermal management systems and other applications. Despite the enormous work done in the field of flow boiling heat transfer over the years to understand how flow parameters such as mass flux, heat flux, saturation conditions and tube geometries influence the characteristics of flow boiling heat transfer, there are still many contradictions and lack of agreement on the actual mechanisms controlling heat transfer and how flow parameters impact the heat transfer. This work thus seeks to experimentally investigate the heat transfer characteristics and flow patterns at low mass fluxes, low heat fluxes and low saturation pressure conditions which are of less attention in literature but prevalent in refrigeration, air-conditioning and heat pump applications. In this study, flow boiling experiment was conducted for R134a working fluid in a 5 mm internal diameter stainless steel horizontal smooth tube with mass flux ranging from 80- 100 kg/m2 s, heat fluxes ranging from 3.55kW/m2 - 25.23 kW/m2 and saturation pressure of 460 kPa. Vapor quality ranged from 0 to 1. A well-known flow pattern map created by Wojtan et al. was used to predict the flow patterns noticed during the study. The experimental results were correlated with well-known flow boiling heat transfer correlations in literature. The findings show that, heat transfer coefficient was influenced by both mass flux and heat fluxes. However, for an increasing heat flux, nucleate boiling was observed to be the dominant mechanism controlling the heat transfer especially at low vapor quality region. For an increasing mass flux, convective boiling was the dominant mechanism controlling the heat transfer especially in the high vapor quality region. Also, the study observed an unusual high heat transfer coefficient at low vapor qualities which could be due to periodic wetting of the walls of the tube due to slug flow pattern and stratified wavy flow patterns. The flow patterns predicted by Wojtan et al. flow pattern map were mixture of slug and stratified wavy, purely stratified wavy and dry out. Statistical assessment of the experimental data with various well-known correlations from literature showed that, none of the correlations reported in literature could predicted the experimental data with enough accuracy.

Keywords: flow boiling, heat transfer coefficient, mass flux, heat flux.

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50685 Using Music in the Classroom to Help Syrian Refugees Deal with Post-War Trauma

Authors: Vartan Agopian

Abstract:

Millions of Syrian families have been displaced since the beginning of the Syrian war, and the negative effects of post-war trauma have shown detrimental effects on the mental health of refugee children. While educational strategies have focused on vocational training and academic achievement, little has been done to include music in the school curriculum to help these children improve their mental health. The literature of music education and psychology, on the other hand, shows the positive effects of music on traumatized children, especially when it comes to dealing with stress. This paper presents a brief literature review of trauma, music therapy, and music in the classroom, after having introduced the Syrian war and refugee situation. Furthermore, the paper highlights the benefits of using music with traumatized children from the literature and offers strategies for teachers (such as singing, playing an instrument, songwriting, and others) to include music in their classrooms to help Syrian refugee children deal with post-war trauma.

Keywords: children, music, refugees, Syria, war

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50684 Simultaneous Bilateral Patella Tendon Rupture: A Systematic Review

Authors: André Rui Coelho Fernandes, Mariana Rufino, Divakar Hamal, Amr Sousa, Emma Fossett, Kamalpreet Cheema

Abstract:

Aim: A single patella tendon rupture is relatively uncommon, but a simultaneous bilateral event is a rare occurrence and has been scarcely reviewed in the literature. This review was carried out to analyse the existing literature on this event, with the aim of proposing a standardised approach to the diagnosis and management of this injury. Methods: A systematic review was conducted using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines. Three independent reviewers conducted searches in PubMed, OvidSP for Medline and Embase, as well as Cochrane Library using the same search strategy. From a total of 183 studies, 45 were included, i.e. 90 patellas. Results: 46 patellas had a Type 1 Rupture equating to 51%, with Type 3 being the least common, with only 7 patellas sustaining this injury. The mean Insall-Salvio ratio for each knee was 1.62 (R) and 1.60 (L) Direct Primary Repair was the most common surgical technique compared to Tendon Reconstruction, with End to End and Transosseous techniques split almost equally. Brace immobilisation was preferred over cast, with a mean start to weight-bearing of 3.23 weeks post-op. Conclusions: Bilateral patellar tendon rupture is a rare injury that should be considered in patients with knee extensor mechanism disruption. The key limitation of this study was the low number of patients encompassed by the eligible literature. There is space for a higher level of evidence study, specifically regarding surgical treatment choice and methods, as well as post-operative management, which could potentially improve the outcomes in the management of this injury.

Keywords: trauma and orthopaedic surgery, bilateral patella, tendon rupture, trauma

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50683 Laryngeal Tuberculosis in a 7-Year-Old Child: A Case Report and Literature Review

Authors: Mohd Jaish Siddiqui

Abstract:

Laryngeal TB is extremely rare in the pediatric population, accounting for 1% of all cases. Here, we present a case of laryngeal TB with miliary tuberculosis and tuberculous encephalitis, presented with sore throat, hoarseness, severe cough and, acute obstruction the larynx, sputum for AFB was negative, T-SPOT was positive and X-pert was positive, bronchoscopy revealed multiple nodules and edema around the larynx, epiglottis, bilateral arytenopharyngeal folds and vocal cord. Enhanced MRI revealed multiple small nodules in bilateral cerebral hemispheres and right thalamus, however CSF was negative. We reviewed the LTB cases that were published up to 2021. A total of twenty fine cases were identified in English literature. The most common manifestation was hoarseness of voice with 80% followed by stridor 40% of cases. Pulmonary involvement was found in 36% of cases, whereas, 45% of cases had no underlying TB. We did not find any case who developed tuberculous encephalitis in the literature.

Keywords: laryngeal tb, treatment, tuberculous encephalitis, children

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50682 Ethical Issues in AI: Analyzing the Gap Between Theory and Practice - A Case Study of AI and Robotics Researchers

Authors: Sylvie Michel, Emmanuelle Gagnou, Joanne Hamet

Abstract:

New major ethical dilemmas are posed by artificial intelligence. This article identifies an existing gap between the ethical questions that AI/robotics researchers grapple with in their research practice and those identified by literature review. The objective is to understand which ethical dilemmas are identified or concern AI researchers in order to compare them with the existing literature. This will enable to conduct training and awareness initiatives for AI researchers, encouraging them to consider these questions during the development of AI. Qualitative analyses were conducted based on direct observation of an AI/Robotics research team focused on collaborative robotics over several months. Subsequently, semi-structured interviews were conducted with 16 members of the team. The entire process took place during the first semester of 2023. The observations were analyzed using an analytical framework, and the interviews were thematically analyzed using Nvivo software. While the literature identifies three primary ethical concerns regarding AI—transparency, bias, and responsibility—the results firstly demonstrate that AI researchers are primarily concerned with the publication and valorization of their work, with the initial ethical concerns revolving around this matter. Questions arise regarding the extent to which to "market" publications and the usefulness of some publications. Research ethics are a central consideration for these teams. Secondly, another result shows that the researchers studied adopt a consequentialist ethics (though not explicitly formulated as such). They ponder the consequences of their development in terms of safety (for humans in relation to Robots/AI), worker autonomy in relation to the robot, and the role of work in society (can robots take over jobs?). Lastly, results indicate that the ethical dilemmas highlighted in the literature (responsibility, transparency, bias) do not explicitly appear in AI/Robotics research. AI/robotics researchers raise specific and pragmatic ethical questions, primarily concerning publications initially and consequentialist considerations afterward. Results demonstrate that these concerns are distant from the existing literature. However, the dilemmas highlighted in the literature also deserve to be explicitly contemplated by researchers. This article proposes that the journals these researchers target should mandate ethical reflection for all presented works. Furthermore, results suggest offering awareness programs in the form of short educational sessions for researchers.

Keywords: ethics, artificial intelligence, research, robotics

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50681 Enhancing Construction Project Management through Cognitive Science and Neuroimaging: A Comprehensive Literature Review

Authors: Krishna Kisi, Tulio Sulbaran

Abstract:

This literature review offers valuable insights into integrating cognitive science and neuroimaging with project management practices, presenting a crucial resource for leadership within the construction industry. This paper highlights the significant benefits of applying interdisciplinary approaches to enhance project management effectiveness and project outcomes by exploring the intricate connections between cognitive processes, decision-making, and project management. Key findings emphasize the critical role of cognitive status in determining the performance and project outcomes of construction workers, underlining the necessity for leadership to prioritize cognitive well-being and mental health as central components of project management strategies. The review identifies a gap in current practices, particularly the need for more objective tools for assessing cognitive status within the construction sector, and proposes the adoption of neuroimaging technologies to bridge this gap. The study highlights how integrating cognitive psychology and neuroscience clarifies decision-making processes, aiding leaders in comprehending the mental constraints and biases that influence project decisions. By integrating neuroscientific insights with traditional management practices, leaders can enhance their strategies for training, team dynamics, and risk assessment, ultimately leading to more informed, efficient, and productive construction project management. This comprehensive literature review underscores the importance of adopting an interdisciplinary approach to leadership and management within high-risk industries. It provides a foundation for construction project managers to leverage cognitive science and neuroimaging advancements to improve efficiency, productivity, and decision-making in construction projects' complex and dynamic environments.

Keywords: decision making, literature review, neuroimaging, project management

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50680 Saudi Teachers’ Perceptions of Rough and Tumble Play in Early Learning

Authors: Rana Alghamdi

Abstract:

This study explored teachers’ perceptions of rough-and-tumble (R&T) play in early childhood education in Saudi Arabia. The literature on rough-and-tumble play in Saudi Arabia is limited in scope, and more research is needed to explore teachers’ perceptions on this type of play for early learners. The pertinent literature reveals that R&T play, which includes running, jumping, fighting, wrestling, chasing, pulling, pushing, and climbing, among other rough playful activities, can positively impact learning and development across psychosocial, emotional, and cognitive domains. Teachers’ understanding of R & T play is key, and the attitudes of Saudi early childhood teachers who are responsible for implementing curriculum-based play have not been fully researched. Four early childhood teachers from an urban Saudi preschool participated in the study. The data collected in this study were interpreted through a sociocultural lens. Data sources included in-depth interviews, photo-elicitation interviews, and participant-generated drawings. Three overarching themes emerged: teachers’ concerns about rough-and-tumble play, teachers’ perceptions about the benefits of rough-and-tumble play, and teachers’ expression of gender roles in R & T play as contextualized within Saudi culture. Saudi teachers’ perceptions are discussed in detail, and implications of the findings and recommendations for future research are put forth.

Keywords: rough and tumble play, gender, culture, early childhood, Saudi Arabia

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50679 Review and Suggestions of the Similarity between Employee and Its Workplace

Authors: Gi Ryung Song, Kyoung Seok Kim

Abstract:

This study reviewed the literature that focused on similarity of various characteristics such as values, personality, or demographics between employee and other elements in its organization for example employee with leader, job, and organization. We divided a body of this study into two parts and organized and demonstrated recent studies in first part. Three issues appeared in this part, which are statistical ways of measuring similarity, supervisor-subordinate similarity, and person-organization fit with person-job fit. In the latter part, based on the three issues of recent studies, we suggested three propositions about points that the recent studies missed or the studies did not orient. First proposition argued about the direction of similarity, which could also be interpreted as there is causal relation between employee and its workplace environments. Second, we suggested a consideration of eliminating common variance buried in one’s characteristics or its profiles. Third proposition was about the similarity of extra role behavior between individual and organization, and we treated this organization’s level of extra role behavior as a kind of its culture. In doing so, similarity of individual’s extra role behavior and organization’s has the meaning that individual’s congruence against their organization culture.

Keywords: similarity, person-organization fit, supervisor-subordinate similarity, literature review

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50678 Exploring the Role of Data Mining in Crime Classification: A Systematic Literature Review

Authors: Faisal Muhibuddin, Ani Dijah Rahajoe

Abstract:

This in-depth exploration, through a systematic literature review, scrutinizes the nuanced role of data mining in the classification of criminal activities. The research focuses on investigating various methodological aspects and recent developments in leveraging data mining techniques to enhance the effectiveness and precision of crime categorization. Commencing with an exposition of the foundational concepts of crime classification and its evolutionary dynamics, this study details the paradigm shift from conventional methods towards approaches supported by data mining, addressing the challenges and complexities inherent in the modern crime landscape. Specifically, the research delves into various data mining techniques, including K-means clustering, Naïve Bayes, K-nearest neighbour, and clustering methods. A comprehensive review of the strengths and limitations of each technique provides insights into their respective contributions to improving crime classification models. The integration of diverse data sources takes centre stage in this research. A detailed analysis explores how the amalgamation of structured data (such as criminal records) and unstructured data (such as social media) can offer a holistic understanding of crime, enriching classification models with more profound insights. Furthermore, the study explores the temporal implications in crime classification, emphasizing the significance of considering temporal factors to comprehend long-term trends and seasonality. The availability of real-time data is also elucidated as a crucial element in enhancing responsiveness and accuracy in crime classification.

Keywords: data mining, classification algorithm, naïve bayes, k-means clustering, k-nearest neigbhor, crime, data analysis, sistematic literature review

Procedia PDF Downloads 38
50677 Interconnections of Circular Economy, Circularity, and Sustainability: A Systematic Review and Conceptual Framework

Authors: Anteneh Dagnachew Sewenet, Paola Pisano

Abstract:

The concept of circular economy, circularity, and sustainability are interconnected and promote a more sustainable future. However, previous studies have mainly focused on each concept individually, neglecting the relationships and gaps in the existing literature. This study aims to integrate and link these concepts to expand the theoretical and practical methods of scholars and professionals in pursuit of sustainability. The aim of this systematic literature review is to comprehensively analyze and summarize the interconnections between circular economy, circularity, and sustainability. Additionally, it seeks to develop a conceptual framework that can guide practitioners and serve as a basis for future research. The review employed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol. A total of 78 articles were analyzed, utilizing the Scopus and Web of Science databases. The analysis involved summarizing and systematizing the conceptualizations of circularity and its relationship with the circular economy and long-term sustainability. The review provided a comprehensive overview of the interconnections between circular economy, circularity, and sustainability. Key themes, theoretical frameworks, empirical findings, and conceptual gaps in the literature were identified. Through a rigorous analysis of scholarly articles, the study highlighted the importance of integrating these concepts for a more sustainable future. This study contributes to the existing literature by integrating and linking the concepts of circular economy, circularity, and sustainability. It expands the theoretical understanding of how these concepts relate to each other and provides a conceptual framework that can guide future research in this field. The findings emphasize the need for a holistic approach in achieving sustainability goals. The data collection for this review involved identifying relevant articles from the Scopus and Web of Science databases. The selection of articles was made based on predefined inclusion and exclusion criteria. The PRISMA protocol guided the systematic analysis of the selected articles, including summarizing and systematizing their content. This study addressed the question of how circularity is conceptualized and related to both the circular economy and long-term sustainability. It aimed to identify the interconnections between these concepts and bridge the gap in the existing literature. The review provided a comprehensive analysis of the interconnections between the circular economy, circularity, and sustainability. It presented a conceptual framework that can guide practitioners in implementing circular economy strategies and serve as a basis for future research. By integrating these concepts, scholars, and professionals can enhance the theoretical and practical methods in pursuit of a more sustainable future. The findings emphasize the importance of taking a holistic approach to achieve sustainability goals and highlight conceptual gaps that can be addressed in future studies.

Keywords: circularity, circular economy, sustainability, innovation

Procedia PDF Downloads 63
50676 Research Review: The Mediating Role of Innovation Capability from Year 2010-2016

Authors: Logaiswari Indiran, Noraindah Abdullah Fahim, Zainab Khalifah, Rohaizat Baharun, Kamariah Ismail

Abstract:

Innovation capability is believed to give an important impact on organization’s sustainability and high performance. For instance, innovation capability able to transform technology into a specific organization’s operation, managerial, and transaction which increase organizational performance and economic growth of a country. In fact, research on high level of various antecedents has also shown positive impact on innovation capability. However, there are lacking studies explored on various kinds of antecedents which relate innovation capability’s role as mediator in the relationship. Thus, the purpose of this study is to specifically exhibit the mediation role of innovation capability between variety of antecedents and with different outcomes of an organization across industries. This study reviewed previous literature that has identified 'innovation capability' as mediator between the period of 2010 – 2016 and carries out a literature-based analysis of the findings in each article. From our review, innovation capability has been seen as a key role to mediate the relationship between independent variable and dependent variable in various industry. As the role of innovation capability as mediator is significant, new researchers should focus on varieties of independent variables. The review of this study will be useful for practitioners and researchers to understand and apply innovation capability as mediator to increase organizational success and innovativeness.

Keywords: innovation capability, mediator, organization performance, antecedents

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50675 Mitigating CO2 Emissions in Developing Countries: The Role of Foreign Aid

Authors: Mohamed Boly

Abstract:

This paper investigates the link between foreign aid and environmental protection, specifically CO2 emissions, in aid recipient countries. Conflicting results exist in the literature regarding the environmental impact of foreign aid. We come to reconcile them, using Project-Level Aid Data with environment codes, over the 1980- 2010 period. The disaggregation of aid according to the environmental codes, show why the results of previous literature remain very mixed. Moreover, we find that the effect of environmental aid is conditioned by some specific characteristics of the recipient country, independently of the donor.

Keywords: foreign aid, green aid, interactive effects, pollution

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50674 The Benefits of Full Day Kindergarten versus Half Day Kindergarten: Review of Literature

Authors: Majedah Fawzy Abu Alrub

Abstract:

The purpose of this study was to assess the benefits of full-day vs. half-day kindergarten. Research suggests that there is a common trend among full-day kindergarten programs. Academic, social, and emotional benefits are evident, as well as preferential trends among the parents and teachers. The review began by identifying 20 references of literature on full-day kindergarten published in the last two decades (1997-2017). Of these, 20 passed an initial screening designed to identify research reports that examined academic, social, and emotional outcomes of full-day kindergarten programs as compared with half-day programs. Studies indicated that children who attend full-day kindergarten are positively related to high performance through their schools. There is much evidence to support a full-day program for children. Results indicated that full-day programs have obvious benefits for children; however, they may not be the best program for all children.

Keywords: preschool, full-day kindergarten, academic benefits, social and emotional benefits

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50673 Use of Regression Analysis in Determining the Length of Plastic Hinge in Reinforced Concrete Columns

Authors: Mehmet Alpaslan Köroğlu, Musa Hakan Arslan, Muslu Kazım Körez

Abstract:

Basic objective of this study is to create a regression analysis method that can estimate the length of a plastic hinge which is an important design parameter, by making use of the outcomes of (lateral load-lateral displacement hysteretic curves) the experimental studies conducted for the reinforced square concrete columns. For this aim, 170 different square reinforced concrete column tests results have been collected from the existing literature. The parameters which are thought affecting the plastic hinge length such as cross-section properties, features of material used, axial loading level, confinement of the column, longitudinal reinforcement bars in the columns etc. have been obtained from these 170 different square reinforced concrete column tests. In the study, when determining the length of plastic hinge, using the experimental test results, a regression analysis have been separately tested and compared with each other. In addition, the outcome of mentioned methods on determination of plastic hinge length of the reinforced concrete columns has been compared to other methods available in the literature.

Keywords: columns, plastic hinge length, regression analysis, reinforced concrete

Procedia PDF Downloads 452
50672 Accounting Quality and The Adoption of IFRS: Evidence from China

Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

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Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

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50671 Managing Business Processes in the Age of Digital Transformation: A Literature Review

Authors: Ana-Marija Stjepić, Dalia Suša Vugec

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Today, digital transformation is one of the leading topics that occupy the attention of scientific circles and business experts. Organizational success is most often reflected through the successful managing of business processes. Given the growing market for digital innovations and its ever-increasing impact on business, organizations need to be prepared for organizational changes that come with the digital era. In order to maintain their competitive advantage in the global market, organizations must adapt their processes to new digitalization conditions. The main goal of this study is to point out the link between the digital transformation and the business process management concept. Therefore, in order to contribute to the scientific field that explores the potential relation between business process management concept and digital transformation, a literature review has been conducted. Papers have been searched within the Business Process Management Journal by keywords related to the term digital transformation. Selected papers have been analyzed according to the topic, type of publication, year of publication, keywords, etc. The results reveal a growing number of papers published on the topic of digital transformation to the Business Process Management Journal, but the lack of case studies. This paper contributes to the extension of academic literature in this important, yet insufficiently researched, scientific field that creates the bond between two strong concepts of digital transformation and business process management.

Keywords: business process management, digital transformation, digitalization, process change

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50670 Day of the Week Patterns and the Financial Trends' Role: Evidence from the Greek Stock Market during the Euro Era

Authors: Nikolaos Konstantopoulos, Aristeidis Samitas, Vasileiou Evangelos

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The purpose of this study is to examine if the financial trends influence not only the stock markets’ returns, but also their anomalies. We choose to study the day of the week effect (DOW) for the Greek stock market during the Euro period (2002-12), because during the specific period there are not significant structural changes and there are long term financial trends. Moreover, in order to avoid possible methodological counterarguments that usually arise in the literature, we apply several linear (OLS) and nonlinear (GARCH family) models to our sample until we reach to the conclusion that the TGARCH model fits better to our sample than any other. Our results suggest that in the Greek stock market there is a long term predisposition for positive/negative returns depending on the weekday. However, the statistical significance is influenced from the financial trend. This influence may be the reason why there are conflict findings in the literature through the time. Finally, we combine the DOW’s empirical findings from 1985-2012 and we may assume that in the Greek case there is a tendency for long lived turn of the week effect.

Keywords: day of the week effect, GARCH family models, Athens stock exchange, economic growth, crisis

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50669 A Documentary Review of Theoretical and Practical Elements for a Genre Analysis of Thailand Travel Listicles

Authors: Pinyada Santisarun, Yaowaret Tharawoot, Songyut Akkakoson

Abstract:

This paper reports on a literature review sub-study of a larger research project which has been designed to identify the rhetorical organization of a travel writing genre, together with the use of lexical choices, syntactical structures, and graphological features, based on a randomly-selected corpus of Thailand travel listicles. Conducted as a library-based overview, this study aims to specify theoretical and practical elements for the said larger study. The materials for the review have been retrieved from various Internet sources, covering both public search engines and library databases. Generally, the article focuses on answering questions about the ‘what’ and the ‘how’ of such background elements widely discussed in the literature as the meaning of listicles, how the travel listicles’ patterns and regularities can be categorized to form a new genre, the effect of computer-mediated communication on the travel world, the travel language, and the current situation concerning the importance of travel listicles. The theoretical and practical data derived from this study provide valuable insights into the way in which the genre analysis and lexico-syntactical examination of Thailand travel listicles in the present authors’ larger research project can be properly conducted. The data gained can be added to the expanding body of knowledge in the field of the ESP genre.

Keywords: computer-mediated communication, digital writing, genre-based analysis, online travel writing, tourism language

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50668 Mapping Consumer Role: A Systematic Review of Circular Economy Strategies

Authors: Kiana Keshavarz, Carmen Jaca, María J. Álvarez

Abstract:

The shift to a circular economy necessitates a substantial change in consumer behavior, a complex and unpredictable actor that proves challenging to guide toward sustainability. This systematic literature review addresses the pivotal role that consumers play in propelling a circular economy, emphasizing the critical gap between positive attitudes and responsible actions. In this review, we utilized two prominent databases, Scopus and Web of Science, during the months of July and August 2023. A comprehensive screening process considered 467 articles, ultimately including 115 in the study for detailed analysis. Recognizing the transformative potential of consumer behavior, the study examines three key phases of consumer interaction with products —pre-purchasing decision, careful usage, and post-use management—identifying consumer-centric strategies that boost sustainability in each phase. Contrary to the prevailing emphasis on post-management strategies in society, the synthesis highlights the profound impact of strategies enacted during the pre-purchasing decision phase. In the investigation of the persistent attitude-behavior gap, factors influencing this gap and impeding consumers from engaging in sustainable actions are identified based on behavioral theories. Subsequently, strategies aimed at diminishing barriers and boosting motivators, as outlined in the literature, are presented. Recognizing the transformative potential of consumer behavior, the study underscores the pivotal roles of policymakers, businesses, and governments in fostering a more sustainable future. Ultimately, there is a call for further research to enhance the depth of analysis. This could be achieved through a more focused approach, such as narrowing the scope to a specific industry or applying a specific behavioral theory.

Keywords: circular economy, consumer behavior, sustainability, attitude-behavior gap, systematic literature review

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50667 Generation Y in Organizations: Distinctive Characteristics and Behavior at Work of Moroccan YERs

Authors: Fatima Ezzahra Siragi, Omar Benaini

Abstract:

For many years, Generation Y has been at the center of controversies. This topic made the buzz in the Media as well as in scientific literature. Previous research led to contradictory results; some scholars considered this population a wealth for companies, while the others believe it constitutes a young danger in need of proper control. Existing literature has almost studied Generation Y in developed countries; very rare studies were conducted in developing countries. To our knowledge, no published articles have treated Generation Y in Morocco. The purpose of this research is to examine the distinctive characteristics of Generation Y in Morocco as well as their behavior at work. Using quantitative method, the study was conducted on a sample of 250 Moroccan employees that have a high educational level and who belong to Generation Y. Our results have shown high resemblance between Moroccan and Occidental Yers (France, USA, Canada …)

Keywords: Behavior in Organizations, Generation Y, Key Characteristics, Moroccan Yers, Motivation

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50666 Using Industrial Service Quality to Assess Service Quality Perception in Television Advertisement: A Case Study

Authors: Ana L. Martins, Rita S. Saraiva, João C. Ferreira

Abstract:

Much effort has been placed on the assessment of perceived service quality. Several models can be found in literature, but these are mainly focused on business-to-consumer (B2C) relationships. Literature on how to assess perceived quality in business-to-business (B2B) contexts is scarce both conceptually and in terms of its application. This research aims at filling this gap in literature by applying INDSERV to a case study situation. Under this scope, this research aims at analyzing the adequacy of the proposed assessment tool to other context besides the one where it was developed and by doing so analyzing the perceive quality of the advertisement service provided by a specific television network to its B2B customers. The INDSERV scale was adopted and applied to a sample of 33 clients, via questionnaires adapted to interviews. Data was collected in person or phone. Both quantitative and qualitative data collection was performed. Qualitative data analysis followed content analysis protocol. Quantitative analysis used hypotheses testing. Findings allowed to conclude that the perceived quality of the television service provided by television network is very positive, being the Soft Process Quality the parameter that reveals the highest perceived quality of the service as opposed to Potential Quality. To this end, some comments and suggestions were made by the clients regarding each one of these service quality parameters. Based on the hypotheses testing, it was noticed that only advertisement clients that maintain a connection to the television network from 5 to 10 years do show a significant different perception of the TV advertisement service provided by the company in what the Hard Process Quality parameter is concerned. Through the collected data content analysis, it was possible to obtain the percentage of clients which share the same opinions and suggestions for improvement. Finally, based on one of the four service quality parameter in a B2B context, managerial suggestions were developed aiming at improving the television network advertisement perceived quality service.

Keywords: B2B, case study, INDSERV, perceived service quality

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50665 Prolonging Late Career Phase - a Sustainable Career Perspective

Authors: Hanna Salminen

Abstract:

Due to the large societal changes in working life, such as retirement reforms, globalization and technological changes, careers are becoming longer, more varied and unpredictable than before. Similar to other new career concepts, such as protean and boundaryless career, a sustainable career concept emphasizes an individual’s active role and agency in managing his/her own career in changing working life. However, the sustainable career concept also underlines the importance of safeguarding and developing human capital over time and thereby fostering continuity. Especially, the theoretical discussion around sustainable careers stresses flexible career choices that meet an individual’s own personal needs, allow work-family balance and promotes continuous learning. Although sustainable careers concern employees at all ages, this study focuses on older employees (aged 50+). So far, the changing nature of careers has been mainly investigated among younger generations, and the changing and prolonging late career phase has received less attention among career scholars. In other words, there is lack of knowledge regarding what constitutes a sustainable career in the late career phase and how the individual, organizational, and societal levels of sustainable career ecosystem are interconnected. The theoretical discussion around sustainable careers is closely linked to the sustainable management of human resources in organizations. In the field of human resource management (HRM), sustainable HRM has received more attention in recent years and it has been seen as a step forward from strategic HRM approach. As a concept, sustainable HRM stresses the long-term focus on organizations’ social, economic, and ecological resources, and the benefits of HRM practices for employees, organizations, and the society at large. However, some HRM scholars argue that the ecological and financial matters have overshadowed the social aspect of sustainability. In this study, the sustainable career and sustainable HRM literature are combined. As a result of an integrative literature review, this study provides new insight, how sustainable late career phase has been understood and conceptualized in sustainable career and sustainable HRM literature.

Keywords: sustainability, career, human resource management, ageing

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50664 Culturally Responsive Teaching for Learner Diversity in Czech Schools: A Literature Review

Authors: Ntite Orji Kalu, Martina Kurowski

Abstract:

Until recently, the Czech Republic had an educational system dominated by indigenous people, who accounted for 95% of the school population. With the increasing influx of migrants and foreign students, especially from outside European Union, came a great disparity among the quality of learners and their learning needs and consideration for the challenges associated with being a minority and living within a foreign culture. This has prompted the research into ways of tailoring the educational system to meet the rising demand of learning styles and needs for the diverse learners in the Czech classrooms. Literature is reviewed regarding the various ways to accommodate the international students considering racial differences, focusing on theoretical approach and pedagogical principles. This study examines the compulsory educational system of the Czech Republic and the position and responsibility of the teacher in fostering a culturally sensitive and inclusive learning environment. Descriptive and content analysis is relied upon for this study. Recommendations are made for stakeholders to imbibe a more responsive environment that enhances the cultural and social integration of all learners.

Keywords: culturally responsive teaching, cultural competence, diversity, learners, inclusive education, Czech schools

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50663 Fatherhood and Migration among Chinese Returnees in Hong Kong: A Literature Review

Authors: Lucille Lok-Sun Ngan

Abstract:

There are significant gaps in both the migration and family literatures regarding the gendered parenting of Chinese migrants. Evidence from the literature informs us that the child-focused parenting style of the West has altered, with positive consequences, parent–child relationships in migrant families. In particular, second-generation migrants have developed hybrid identities distinct from those of their overseas-born parents and the locals. On returning to their place of origin, they may undergo yet another process of change in values, and in behaviour, in order to adapt to the local culture. As migration changes values, personality and practice at personal, interpersonal and familial levels, the cross-cultural experiences of returnees inevitably affect their own fatherhood journeys in their country of origin. This paper reviews current literature on fatherhood and migration and identifies the gaps and limitations that pertain to understanding the paternal experiences of Chinese return migrants.

Keywords: Chinese returnees, cross-cultural experiences, fatherhood, hybridity, migration

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50662 TACTICAL: Ram Image Retrieval in Linux Using Protected Mode Architecture’s Paging Technique

Authors: Sedat Aktas, Egemen Ulusoy, Remzi Yildirim

Abstract:

This article explains how to get a ram image from a computer with a Linux operating system and what steps should be followed while getting it. What we mean by taking a ram image is the process of dumping the physical memory instantly and writing it to a file. This process can be likened to taking a picture of everything in the computer’s memory at that moment. This process is very important for tools that analyze ram images. Volatility can be given as an example because before these tools can analyze ram, images must be taken. These tools are used extensively in the forensic world. Forensic, on the other hand, is a set of processes for digitally examining the information on any computer or server on behalf of official authorities. In this article, the protected mode architecture in the Linux operating system is examined, and the way to save the image sample of the kernel driver and system memory to disk is followed. Tables and access methods to be used in the operating system are examined based on the basic architecture of the operating system, and the most appropriate methods and application methods are transferred to the article. Since there is no article directly related to this study on Linux in the literature, it is aimed to contribute to the literature with this study on obtaining ram images. LIME can be mentioned as a similar tool, but there is no explanation about the memory dumping method of this tool. Considering the frequency of use of these tools, the contribution of the study in the field of forensic medicine has been the main motivation of the study due to the intense studies on ram image in the field of forensics.

Keywords: linux, paging, addressing, ram-image, memory dumping, kernel modules, forensic

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50661 Government Big Data Ecosystem: A Systematic Literature Review

Authors: Syed Iftikhar Hussain Shah, Vasilis Peristeras, Ioannis Magnisalis

Abstract:

Data that is high in volume, velocity, veracity and comes from a variety of sources is usually generated in all sectors including the government sector. Globally public administrations are pursuing (big) data as new technology and trying to adopt a data-centric architecture for hosting and sharing data. Properly executed, big data and data analytics in the government (big) data ecosystem can be led to data-driven government and have a direct impact on the way policymakers work and citizens interact with governments. In this research paper, we conduct a systematic literature review. The main aims of this paper are to highlight essential aspects of the government (big) data ecosystem and to explore the most critical socio-technical factors that contribute to the successful implementation of government (big) data ecosystem. The essential aspects of government (big) data ecosystem include definition, data types, data lifecycle models, and actors and their roles. We also discuss the potential impact of (big) data in public administration and gaps in the government data ecosystems literature. As this is a new topic, we did not find specific articles on government (big) data ecosystem and therefore focused our research on various relevant areas like humanitarian data, open government data, scientific research data, industry data, etc.

Keywords: applications of big data, big data, big data types. big data ecosystem, critical success factors, data-driven government, egovernment, gaps in data ecosystems, government (big) data, literature review, public administration, systematic review

Procedia PDF Downloads 195