Search results for: income smoothing perspective
1477 A Qualitative Study to Explore the Social Perception and Stigma around Disability, and Its Impact on the Caring Experiences of Mothers of Children with Physical Disability in Bangladesh
Authors: Farjina Malek, Julie King, Niki Edwards
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Across the globe more than a billion people live with a disability and a further billion people, mostly carers, are indirectly impacted. While prevalence data is problematic, it is estimated that more than 15% of the population in Bangladesh live with a disability. Disability service infrastructure in Bangladesh is under-developed; and consequently, the onus of care falls on family, especially on mothers. Within the caring role, mothers encounter many challenging experiences which are not only due to the lack of support delivered through the Bangladeshi health care system but also related to the existence of stigma and perception around disability in the Bangladeshi society. Within this perception, the causes of disability are mostly associated with 'God’s will'; 'possession of ghosts on the disabled person'; and 'karma or the result of past sins of the family members especially the mothers'. These beliefs are likely to have a significant impact on the well-being of mothers and their caring experience of children with disability. This is an ongoing qualitative study which is conducting in-depth interviews with 30 mothers from five districts (Dhaka, Mymensingh, Manikganj, Tangail, and Gazipur) of Bangladesh with the aim to explore the impact of social perception and stigma around physical disability on the caring role of the mothers of children with physical disability. The major findings of this study show that the social perception around disability and the social expectation from a mother regarding her caring role have a huge impact on the well-being of mothers. Mothers are mostly expected to take their child on their lap to prove that they are ‘good mother’. These practices of lifting their children with physical disability and keeping them on the lap for a long time often cause chronic back pain of the mothers. Existing social beliefs consider disability as a ‘curse’ and punishment for the ‘sins’ of the family members, most often by the mother. Mothers are blamed if they give birth to ‘abnormal’ children. This social construction creates stigma, and thus, the caring responsibility of mothers become more challenging. It also encourages the family and mothers to hide their children from the society and to avoid seeking accessible disability services. The mothers also compromise their careers and social interaction as they have to stay with their children at home, and that has a significant impact on personal wellbeing, income, and empowerment of the mothers. The research is informed by intersectional theory and employed an interpretive phenomenological methodology to explore mothers’ experience of caring their children with physical disability, and the contribution and impact of key relationships within the family and the intersection with community and services.Keywords: mother, family carer, physical disability, children, social stigma, key relationship
Procedia PDF Downloads 2411476 Between Efficacy and Danger: Narratives of Female University Students about Emergency Contraception Methods
Authors: Anthony Idowu Ajayi, Ezebunwa Ethelbert Nwokocha, Wilson Akpan, Oladele Vincent Adeniyi
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Studies on emergency contraception (EC) mostly utilise quantitative methods and focus on medically approved drugs for the prevention of unwanted pregnancies. This methodological bias necessarily obscures insider perspectives on sexual behaviour, particularly on why specific methods are utilized by women who seek to prevent unplanned pregnancies. In order to privilege this perspective, with a view to further enriching the discourse and policy on the prevention and management of unplanned pregnancies, this paper brings together the findings from several focus groups and in-depth interviews conducted amongst unmarried female undergraduate students in two Nigerian universities. The study found that while the research participants had good knowledge of the consequences of unprotected sexual intercourses - with abstinence and condom widely used - participants’ willingness to rely only on medically sound measures to prevent unwanted pregnancies was not always mediated by such knowledge. Some of the methods favored by participants appeared to be those commonly associated with people of low socio-economic status in the society where the study was conducted. Medically unsafe concoctions, some outright dangerous, were widely believed to be efficacious in preventing unwanted pregnancy. Furthermore, respondents’ narratives about their sexual behaviour revealed that inadequate sex education, socio-economic pressures, and misconceptions about the efficacy of “crude” emergency contraception methods were all interrelated. The paper therefore suggests that these different facets of the unplanned pregnancy problem should be the focus of intervention.Keywords: unplanned pregnancy, unsafe abortion, emergency contraception, concoctions
Procedia PDF Downloads 4221475 Economics Analysis of Chinese Social Media Platform Sina Weibo and E-Commerce Platform Taobao
Authors: Xingyue Yang
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This study focused on Chinese social media stars and the relationship between their level of fame on the social media platform Sina Weibo and their sales revenue on the E-commerce platform Taobao/Tmall.com. This was viewed from the perspective of Adler’s superstardom theory and Rosen and MacDonald’s theories examining the economics of celebrities who build their audience using digital, rather than traditional platforms. Theory and empirical research support the assertion that stars of traditional media achieve popular success due to a combination of talent and market concentration, as well as a range of other factors. These factors are also generally considered relevant to the popularisation of social media stars. However, success across digital media platforms also involves other variables - for example, upload strategies, cross-platform promotions, which often have no direct corollary in traditional media. These factors were the focus of our study, which investigated the relationship between popularity, promotional strategy and sales revenue for 15 social media stars who specialised in culinary topics on the Chinese social media platform Sina Weibo. In 2019, these food bloggers made a total of 2076 Sina Weibo posts, and these were compiled alongside calculations made to determine each food blogger’s sales revenue on the eCommerce platforms Taobao/Tmall. Quantitative analysis was then performed on this data, which determined that certain upload strategies on Weibo - such as upload time, posting format and length of video - have an important impact on the success of sales revenue on Taobao/Tmall.com.Keywords: attention economics, digital media, network effect, social media stars
Procedia PDF Downloads 2281474 A Study on Interaction between Traditional Culture and Modern Womenswear
Authors: Yu-Wei Chu, Marie Aja-Herrera, Denis Antoine, Mengjie Di
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The purpose of this paper is to explore the innovative perspective of the local traditional culture of garments from different continents. The relationship between the local culture, the indigenous traditional technique of textile manufacture, and modern womenswear will be investigated. This will include exploring and discussing traditional techniques to create textiles reflecting different cultures and relevant handicrafts, including the history of these different peoples and regions. However, along with the improvement of technology, the diversity of culture is usually unified into a single aesthetic element, which makes fashion lack traditional cultural layers. Local cultural awareness has been gradually emerging in womenswear in recent years with the strong sweep of globalization. The possible loss of traditional art and crafts became an awareness for different cultures, who realized the necessity to protect and preserve their individual uniqueness. Modern womenswear is one of the largest markets in the fashion and apparel marketplace. Therefore, the commonalities of traditional textiles and garments for modern womenswear will be researched. Localized traditional fabrics have some elements, such as weaving techniques and other related crafts, in common with more modern manufacturing methods. In addition, the common point of traditional clothing is the use of draping, construction, and fabric manipulation. This paper aims to explore these factors, as discussed above, and also apply, in an innovative and creative manner, some of these traditional arts and crafts to modern womenswear. The combination of textile manipulation and different construction techniques can support the development of innovative womenswear to include a diversity of aesthetics. The main contribution of the paper is to find out the solution to bring local culture into the formal womenswear market with modern aesthetics to realize the ideal of traditional culture reconstruction.Keywords: traditional culture, modern womenswear, diversity, aesthetics
Procedia PDF Downloads 1131473 Cultural Landscape Planning – A Case of Chettinad Village Clusters
Authors: Adhithy Menon E., Biju C. A.
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In the 1960s, the concept of preserving heritage monuments was first introduced. During the 1990s, the concept of cultural landscapes gained importance, highlighting the importance of culture and heritage. Throughout this paper, we examine the second category of the cultural landscape, which is an organically evolving landscape as it represents a web of tangible, intangible, and ecological heritage and the ways in which they can be rejuvenated. Cultural landscapes in various regions, such as the Chettinad Village clusters, are in serious decline, which is identified through the Heritage Passport program of this area (2007). For this reason, it is necessary to conduct a detailed analysis of the factors that contribute to this degradation to ensure its protection in the future. An analysis of the cultural landscape of the Chettinad Village clusters and its impact on the community is presented in this paper. The paper follows the first objective, which is to understand cultural landscapes and their different criteria and categories. It is preceded by the study of various methods for protecting cultural landscapes. To identify a core area of intervention based on the parameters of Cultural Landscapes and Community Based Tourism, a study and analysis of the regional context of Chettinad village clusters considering tourism development must first be conducted. Lastly, planning interventions for integrating community-based tourism in Chettinad villages for the purpose of rejuvenating the cultural landscapes of the villages as well as their communities. The major findings include the importance of the local community in protecting cultural landscapes. The parameters identified to have an impact on Chettinad Village clusters are a community (community well-being, local maintenance, and enhancement, demand, alternative income for community, public participation, awareness), tourism (location and physical access, journey time, tourist attractions), integrity (natural factors, natural disasters, demolition of structures, deterioration of materials) authenticity (sense of place, living elements, building techniques, artistic expression, religious context) disaster management (natural disasters) and environmental impact (pollution). This area can be restored to its former glory and preserved as part of the cultural landscape for future generations by focusing on and addressing these parameters within the identified core area of the Chettinad Villages cluster (Kanadukathan TP, Kothamangalam, Kottaiyur, Athangudi, Karikudi, and Palathur).Keywords: Chettinad village clusters, community, cultural landscapes, organically evolved.
Procedia PDF Downloads 811472 Developing Alternatives: Citizens Perspectives on Causes and Ramification of Political Conflict in Ivory Coast from 2002 - 2009
Authors: Suaka Yaro
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This article provides an alternative examination of the causes and the ramifications of the Ivorian political conflict from 2002 to 2009. The researcher employed a constructivist epistemology and qualitative study based upon fieldwork in different African cities interviewing Ivorians outside and within Ivory Coast. A purposive sampling of fourteen participants was selected. A purposive sampling was used to select fourteen respondents. The respondents were selected based on their involvement in Ivorian conflict. Their experiences on the causes and effects of the conflict were tapped for analysis. Qualitative methodology was used for the study. The data collection instruments were semi-structured interview questions, open-ended semi-structured questionnaire, and documentary analysis. The perceptions of these participants on the causes, effects and the possible solution to the endemic conflict in their homeland hold key perspectives that have hitherto been ignored in the whole debate about the Ivorian political conflict and its legacies. Finally, from the synthesized findings of the investigation, the researcher concluded that the analysed data revealed that the causes of the conflict were competition for scarce resources, bad governance, media incitement, xenophobia, incessant political power struggle and the proliferation of small firearms entering the country. The effects experienced during the conflict were the human rights violation, destruction of property including UN premises and displaced people both internally and externally. Some recommendations made include: Efforts should be made by the government to strengthen good relationship among different ethnic groups and help them adapt to new challenges that confront democratic developments in the country. The government should organise the South African style of Truth and Reconciliation Commission to revisit the horrors of the past in order to heal wounds and prevent future occurrence of the conflict. Employment opportunities and other income generating ventures for Ivorian should be created by the government by attracting local and foreign investors. The numerous rebels should be given special skills training in other for them to be able to live among the communities in Ivory Coast. Government of national unity should be encouraged in situation like this.Keywords: displaced, federalism, pluralism, identity politics, grievance, eligibility, greed
Procedia PDF Downloads 2211471 Elements of a Culture of Quality in the Implementation of Quality Assurance Systems of Countries in the European Higher Education Area
Authors: Laura Mion
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The implementation of quality management systems in higher education in different countries is determined by national regulatory choices and supranational indications (such as the European Standard Guidelines for Quality Assurance). The effective functioning and transformative capacity of these quality management systems largely depend on the organizational context in which they are applied and, more specifically, on the culture of quality developed in single universities or in single countries. The University's concept of quality culture integrates the structural dimension of QA (quality management manuals, process definitions, tools) with the value dimension of an organization (principles, skills, and attitudes). Within the EHEA (European Higher Education Area), countries such as Portugal, the Netherlands, the UK, and Norway demonstrate a greater integration of QA principles in the various organizational levels and areas of competence of university institutions or have greater experience in implementation or scientific and political debate on the matter. Therefore, the study, through an integrative literature review, of the quality management systems of these countries is aimed at determining a framework of the culture of quality, helpful in defining the elements which, both in structural-organizational terms and in terms of values and skills and attitudes, have proved to be factors of success in the effective implementation of quality assurance systems in universities and in the countries considered in the research. In order for a QA system to effectively aim for continuous improvement in a complex and dynamic context such as the university one, it must embrace a holistic vision of quality from an integrative perspective, focusing on the objective of transforming the reality being evaluated.Keywords: higher education, quality assurance, quality culture, Portugal, Norway, Netherlands, United Kingdom
Procedia PDF Downloads 711470 Importance-Performance Analysis of Volunteer Tourism in Ethiopia: Host and Guest Case Study
Authors: Zita Fomukong Andam
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With a general objective of evaluating the importance and Performance attributes of Volunteer Tourism in Ethiopia and also specifically intending to rank out the importance to evaluate the competitive performance of Ethiopia to host volunteer tourists, laying them in a four quadrant grid and conduct the IPA Iso-Priority Line comparison of Volunteer Tourism in Ethiopia. From hosts and guests point of view, a deeper research discourse was conducted with a randomly selected 384 guests and 165 hosts in Ethiopia. Findings of the discourse through an exploratory research design on both the hosts and the guests confirm that attributes of volunteer tourism generally and marginally fall in the South East quadrant of the matrix where their importance is relatively higher than their performance counterpart, also referred as ‘Concentrate Here’ quadrant. The fact that there are more items in this particular place in both the host and guest study, where they are highly important, but their relative performance is low, strikes a message that the country has more to do. Another focus point of this study is mapping the scores of attributes regarding the guest and host importance and performance against the Iso-Priority Line. Results of Iso-Priority Line Analysis of the IPA of Volunteer Tourism in Ethiopia from the Host’s Perspective showed that there are no attributes where their importance is exactly the same as their performance. With this being found, the fact that this research design inhabits many characters of exploratory nature, it is not confirmed research output. This paper reserves from prescribing anything to the applied world before further confirmatory research is conducted on the issue and rather calls the scientific community to augment this study through comprehensive, exhaustive, extensive and extended works of inquiry in order to get a refined set of recommended items to the applied world.Keywords: volunteer tourism, competitive performance importance-performance analysis, Ethiopian tourism
Procedia PDF Downloads 2311469 Sustainable Valorization of Wine Production Waste: Unlocking the Potential of Grape Pomace and Lees in the Vinho Verde Region
Authors: Zlatina Genisheva, Pedro Ferreira-Santos, Margarida Soares, Cândida Vilarinho, Joana Carvalho
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The wine industry produces significant quantities of waste, much of which remains underutilized as a potential raw material. Typically, this waste is either discarded in the fields or incinerated, leading to environmental concerns. By-products of wine production, like lees and grape pomace, are readily available at relatively low costs and hold promise as raw materials for biochemical conversion into valuable products. Reusing these waste materials is crucial, not only for reducing environmental impact but also for enhancing profitability. The Vinhos Verdes demarcated region, the largest wine-producing area in Portugal, has remained relatively stagnant over time. This project aims to offer an alternative income source for producers in the region while also expanding the limited existing research on this area. The main objective of this project is the study of the sustainable valorization of grape pomace and lees from the production of DOC Vinho Verde. Extraction tests were performed to obtain high-value compounds, targeting phenolic compounds from grape pomace and protein-rich extracts from lees. An environmentally friendly technique, microwave extraction, was used for this process. This method is not only efficient but also aligns with the principles of green chemistry, reducing the use of harmful solvents and minimizing energy consumption. The findings from this study have the potential to open new revenue streams for the region’s wine producers while promoting environmental sustainability. The optimal conditions for extracting proteins from lees involve the use of NaOH at 150ºC. Regardless of the solvent employed, the ideal temperature for obtaining extracts rich in polyphenol compounds and exhibiting strong antioxidant activity is also 150ºC. For grape pomace, extracts with a high concentration of polyphenols and significant antioxidant properties were obtained at 210ºC. However, the highest total tannin concentrations were achieved at 150ºC, while the maximum total flavonoid content was obtained at 170ºC.Keywords: antioxidants, circular economy, polyphenol compounds, waste valorization
Procedia PDF Downloads 171468 Stock Market Integration of Emerging Markets around the Global Financial Crisis: Trends and Explanatory Factors
Authors: Najlae Bendou, Jean-Jacques Lilti, Khalid Elbadraoui
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In this paper, we examine stock market integration of emerging markets around the global financial turmoil of 2007-2008. Following Pukthuanthong and Roll (2009), we measure the integration of 46 emerging countries using the adjusted R-square from the regression of each country's daily index returns on global factors extracted from the covariance matrix computed using dollar-denominated daily index returns of 17 developed countries. Our sample surrounds the global financial crisis and ranges between 2000 and 2018. We analyze results using four cohorts of emerging countries: East Asia & Pacific and South Asia, Europe & Central Asia, Latin America & Caribbean, Middle East & Africa. We find that the level of integration of emerging countries increases at the commencement of the crisis and during the booming phase of the business cycles. It reaches a maximum point in the middle of the crisis and then tends to revert to its pre-crisis level. This pattern tends to be common among the four geographic zones investigated in this study. Finally, we investigate the determinants of stock market integration of emerging countries in our sample using panel regressions. Our results suggest that the degree of stock market integration of these countries should be put into perspective by some macro-economic factors, such as the size of the equity market, school enrollment rate, international liquidity level, stocks traded volume, tax revenue level, imports and exports volumes.Keywords: correlations, determinants of integration, diversification, emerging markets, financial crisis, integration, markets co-movement, panel regressions, r-square, stock markets
Procedia PDF Downloads 1811467 The Strategies to Develop Post-Disaster Multi-Mode Transportation System from the Perspective of Traffic Resilience
Authors: Yuxiao Jiang, Lingjun Meng, Mengyu Zhan, Lichunyi Zhang, Yingxia Yun
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On August 8th of 2015, a serious explosion occurred in Binhai New Area of Tianjin. This explosion led to the suspension of Tianjin-Binhai Light Rail Line 9 which was an important transportation mean connecting the old and new urban areas and the suspension causes inconvenience to commuters traveling from Tianjin to Binhai or Binhai to Tianjin and residents living by Line 9. On this regard, this paper intends to give suggestions on how to develop multi-mode transportation system rapidly and effectively after a disaster and tackle with the problems in terms of transportation infrastructure facilities. The paper proposes the idea of traffic resilience which refers to the city’s ability to restore its transportation system and reduce risks when the transportation system is destroyed by a disaster. By doing questionnaire research, on the spot study and collecting data from the internet, a GIS model is established so as to analyze the alternative traffic means used by different types of residents and study the transportation supply and demand. The result shows that along the Line 9, there is a larger demand for alternative traffic means in the place which is nearer to the downtown area. Also, the distribution of bus stations is more reasonable in the place nearer to downtown area, however, the traffic speed in the area is slower. Based on traffic resilience, the paper raises strategies to develop post-disaster multi-mode transportation system such as establishing traffic management mechanism timely and effectively, building multi-mode traffic networks, improving intelligent traffic systems and so on.Keywords: traffic resilience, multi-mode transportation system, public traffic, transportation demand
Procedia PDF Downloads 3441466 Health Seeking Manners of Road Traffic Accident Victims: A Qualitative Study
Authors: Mohammad Mahbub Alam Talukder, Shahnewaz, Hasanat-E-Rabbi, Mohammed Nazrul Islam
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Road traffic accident is a global problem which is severe in the developing countries like Bangladesh. In consequence, in developing countries road trauma has now been recognized as an increasing public health hazards and economic burning issue. And after road traffic accidents the lack of management and economic costs related with health seeking behavior have a disproportionate impact on lower income groups, thus contributing to the persistence of poverty in conjunction with disability. This cross sectional study, carried out during July 2012 to June 2013, aimed to explore health seeking decision and culture of handling the road traffic accident related victims, as taken from experiences of the poor disabled people of slum dwellers of Dhaka city. The present study has been designed based on qualitative techniques such as in-depth interview and case studies. Additionally, a survey questionnaire was used to collect the demographic characteristics of the study population (n=150) and to select participants purposely for in-depth interview (n=50) and case study (n=30). Content analysis of qualitative data was done through theme coding and matrix analysis of case study was done to use relevant verbatim. Most of the time the health seeking decision totally depended on the surrounded people of the accidental place, their knowledge, awareness and remaining facility and capacity regarding proper management of the victims. However, most of the cases the victims did not get any early treatment and it took 2-12 hours to get even the first aid because of distance, shortage of money, lack of availability of getting the aid, lack of mass awareness etc. Under the reality of discriminated and unaffordable health service provision better treatment could not turn out due to economic inability of the poor victims. To avoid the severe trauma, treatment delay must be reduced by providing first aid within very short time and to do so, mass awareness campaign is necessary for handing the victims. Moreover, necessary measures should be taken to ensure cost free health service provision to treat the chronic disabled condition of the road traffic accident related poor victims.Keywords: accident, injury, disabled, qualitative, slum
Procedia PDF Downloads 3611465 Uruguayan vs. British Press Coverage of a Political Kidnapping
Authors: Luisa Peirano
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What began as a middle-class insurgent political movement whose slogan was 'Words divide us. Action unites us!' ultimately mutated into an underground terrorist group that staged a series of armed robberies, kidnappings and even executions in the 1960s and early 1970s. One of the most memorable was the kidnapping of the British ambassador, Sir Geoffrey Jackson, in January 1971, who was held captive for eight months. The episode, which triggered a massive government response and resulted in the capture of the Tupamaros leaders, continued to have political repercussions decades later when Tupamaros leaders emerged from prison to re-enter mainstream Uruguayan politics. The kidnapping and its aftermath attracted intense media coverage in Uruguay and Britain, coverage that affected public opinion profoundly. The treatment by the Uruguayan and British medias’ diverged, however. Uruguayan newspapers focused on political issues, mirrored the positions of various political parties, and showed the larger context of social, cultural and political forces that rocked Latin America in the 1960s and early 1970s. By contrast, the British press limited its attention mainly to the human drama. On the 30th anniversary of Sir Geoffrey Jackson's death, this study compares over one hundred major newspaper articles and suggests some reasons for the differences between Uruguayan and British media treatment in terms of the volume, content, and perspective as well in the effect on readers. The differences have persisted and continue to matter in present day coverage of terrorism and its victims.Keywords: British Ambassador, Churchill Archives Centre, Sir Geoffrey Jackson, political kidnapping, Latin America in the 1960's, Tupamaro guerrillas, Uruguay
Procedia PDF Downloads 2011464 Optimization Method of the Number of Berth at Bus Rapid Transit Stations Based on Passenger Flow Demand
Authors: Wei Kunkun, Cao Wanyang, Xu Yujie, Qiao Yuzhi, Liu Yingning
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The reasonable design of bus parking spaces can improve the traffic capacity of the station and reduce traffic congestion. In order to reasonably determine the number of berths at BRT (Bus Rapid Transit) stops, it is based on the actual bus rapid transit station observation data, scheduling data, and passenger flow data. Optimize the number of station berths from the perspective of optimizing the balance of supply and demand at the site. Combined with the classical capacity calculation model, this paper first analyzes the important factors affecting the traffic capacity of BRT stops by using SPSS PRO and MATLAB programming software, namely the distribution of BRT stops and the distribution of BRT stop time. Secondly, the method of calculating the number of the classic human capital management (HCM) model is optimized based on the actual passenger demand of the station, and the method applicable to the actual number of station berths is proposed. Taking Gangding Station of Zhongshan Avenue Bus Rapid Transit Corridor in Guangzhou as an example, based on the calculation method proposed in this paper, the number of berths of sub-station 1, sub-station 2 and sub-station 3 is 2, which reduces the road space of the station by 33.3% compared with the previous berth 3 of each sub-station, and returns to social vehicles. Therefore, under the condition of ensuring the passenger flow demand of BRT stations, the road space of the station is reduced, and the road is returned to social vehicles, the traffic capacity of social vehicles is improved, and the traffic capacity and efficiency of the BRT corridor system are improved as a whole.Keywords: urban transportation, bus rapid transit station, HCM model, capacity, number of berths
Procedia PDF Downloads 951463 The Investment Decision-Making Principles in Regional Tourism
Authors: Evgeni Baratashvili, Giorgi Sulashvili, Malkhaz Sulashvili, Bela Khotenashvili, Irma Makharashvili
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The most investment decision-making principle of regional travel firm's management and its partner is the formulation of the aims of investment programs. The investments can be targeted in order to reduce the firm's production costs and to purchase good transport equipment. In attractive region, in order to develop firm’s activities, the investment program can be targeted for increasing of provided services. That is the case where the sales already have been used in the market. The investment can be directed to establish the affiliate firms, branches, to construct new hotels, to create food and trade enterprises, to develop entertainment enterprises, etc. Economic development is of great importance to regional development. International experience shows that inclusive economic growth largely depends on not only the national, but also regional development planning and implementation of a strong and competitive regions. Regional development is considered as the key factor in achieving national success. Establishing a modern institute separate entities if the pilot centers will constitute a promotion, international best practice-based public-private partnership to encourage the use of models. Regional policy directions and strategies adopted in accordance with the successful implementation of major importance in the near future specific action plans for inclusive development and implementation, which will be provided in accordance with the effective monitoring and evaluation tools and measurable indicators combined. All of these above-mentioned investments are characterized by different levels, which are related to the following fact: How successful tourism marketing service is, whether it is able to determine the proper market's reaction according to the particular firm's actions. In the sphere of regional tourism industry and in the investment decision possible variants it can be developed the some specter of models. Each of the models can be modified and specified according to the situation, and characteristic skills of the existing problem that must be solved. Besides, while choosing the proper model, the process is affected by the regulation system of economic processes. Also, it is influenced by liberalization quality and by the level of state participation.Keywords: net income of travel firm, economic growth, Investment profitability, regional development, tourist product, tourism development
Procedia PDF Downloads 2591462 Perspective for the Creation of Molecular Imprinted Polymers from Coal Waste
Authors: Alma Khasenovna Zhakina, Arnt Oxana Vasilievna, Vasilets Evgeny Petrovich
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The aim of this project is to develop methods for obtaining new molecularly imprinted polymers from coal waste to study their structure, structural and morphological features and properties. Recently, the development of molecularly imprinted polymers has become one of the hot topics for researchers. Modern research indicates the broad prospects of rapidly developing molecular imprinting technologies for creating a new generation of sorption materials. The attractiveness of this area of research lies in the fact that the use of imprinted polymers is not limited to scientific research; they are already being introduced in the chemical, pharmaceutical and biotechnological industries, primarily at the stages of purification of the final product. For the use of molecularly imprinted polymers in the development of sorption material, their ability to selectively remove pollutants, including trace concentrations, is of fundamental importance, and the exceptional stability of polymeric materials under harsh conditions makes it possible to simplify the process of water purification as a whole. The scientific and technical effect is associated with the development of technologies for the production of new molecularly imprinted polymers, the establishment of optimal conditions for their production and the creation of effective imprinted sorbents on their basis for wastewater treatment from heavy metals. The social effect is due to the fact that the use of coal waste as a feedstock for the production of imprinted sorbents will make it possible in the future to create new industries with additional jobs and obtain competitive multi-purpose products. The economic and multiplier effect is associated with the low cost of the final product due to the involvement of local coal waste in the production, reduction of transport, customs and other costs.Keywords: imprinted polymers, coal waste, polymerization, template, customized sorbents
Procedia PDF Downloads 631461 Shaping of World-Class Delhi: Politics of Marginalization and Inclusion
Authors: Aparajita Santra
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In the context of the government's vision of turning Delhi into a green, privatized and slum free city, giving it a world-class image at par with the global cities of the world, this paper investigates into the various processes and politics of things that went behind defining spaces in the city and attributing an aesthetic image to it. The paper will explore two cases that were forged primarily through the forces of one particular type of power relation. One would be to look at the modernist movement adopted by the Nehruvian government post-independence and the next case will look at special periods like Emergency and Commonwealth games. The study of these cases will help understand the ambivalence embedded in the different rationales of the Government and different powerful agencies adopted in order to build world-classness. Through the study, it will be easier to discern how city spaces were reconfigured in the name of 'good governance'. In this process, it also became important to analyze the double nature of law, both as a protector of people’s rights and as a threat to people. What was interesting to note through the study was that in the process of nation building and creating an image for the city, the government’s policies and programs were mostly aimed at the richer sections of the society and the poorer sections and people from lower income groups kept getting marginalized, subdued, and pushed further away (These marginalized people were pushed away even geographically!). The reconfiguration of city space and attributing an aesthetic character to it, led to an alteration not only in the way in which citizens perceived and engaged with these spaces, but also brought about changes in the way they envisioned their place in the city. Ironically, it was found that every attempt to build any kind of facility for the city’s elite in turn led to an inevitable removal of the marginalized sections of the society as a necessary step to achieve a clean, green and world-class city. The paper questions the claim made by the government for creating a just, equitable city and granting rights to all. An argument is put forth that in the politics of redistribution of space, the city that has been designed is meant for the aspirational middle-class and elite only, who are ideally primed to live in world-class cities. Thus, the aim is to study city spaces, urban form, the associated politics and power plays involved within and understand whether segmented cities are being built in the name of creating sensible, inclusive cities.Keywords: aesthetics, ambivalence, governmentality, power, World-class
Procedia PDF Downloads 1171460 Exploring Family and Preschool Early Interactive Literacy Practices in Jordan
Authors: Rana Alkhamra
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Background: Child's earliest experiences with books and stories during the first years of his life are strongly linked with the development of his early language and literacy skills. Interacting in routine learning activities, such as shared book reading, storytelling, and teaching about the letters of the alphabet make a critical foundation for early learning, language growth and emergent literacy. Aim: The current study explores family and preschool early interactive literacy practices in families and preschools (nursery and kindergarten) in Jordan. It highlights the importance of early interactive literacy activities on child language and literacy growth and development. Methods: This is a cross sectional study that surveyed 243 Jordanian families. The survey investigated literacy routine practices, largely shared books reading, at home and at preschool; child speech and language development; and family demographics. Results: Around 92.5% of the families read books and stories to their children, as frequently as 1-2 times weekly or monthly (75%). Only 19.6% read books on daily basis. Many families reported preferring story-telling (97%). Despite that families acknowledged the importance of early literacy activities, on language, reading and writing, cognitive, and academic development, 45% asked for education and training pertaining to specific ways and ideas to help their young children develop language and literacy skills. About 69% of the families reported reading books and stories to their children for 15 minutes a day, while 71.2% indicated having their children watch television for 3 to > 6 hours a day. At preschool, only 52.8% of the teachers were reported to read books and stories. Factors like parent education, monthly income, living inside (33.6%) or outside (66.4%) the capital city of Amman significantly (p < 0.05) affected child early literacy interactive activities whether at home or at preschool. Conclusion: Early language and literacy skills depend largely on the opportunities and experiences provided to children in the home and in preschool environment. Family literacy programs can play an important role in bridging the gap in early literacy experiences for families that need help. Also, speech therapists can work in collaboration with families and educators to ensure that young children have high quality and sufficient opportunities to participate in early literacy activities both at home and in preschool environments.Keywords: literacy, interactive activities, language, practices, family, preschool, Jordan
Procedia PDF Downloads 4471459 Investigating Potential Pest Management Strategies for Citrus Gall Wasp in Australia
Authors: M. Yazdani, J. F. Carragher
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Citrus gall wasp (CGW), Bruchophagus fellis (Hym: Eurytomidae), is an Australian native insect pest. CGW has now become a problem of national concern, threatening the viability of the entire Australian citrus industry. However, CGW appears to exhibit a preference for certain citrus species; growers report that grapefruit and lemons are most severely infested, with oranges and mandarins affected to a lesser extent. Given the specificity of the host plant-insect interactions, it is speculated that plant volatiles may play a significant role in host recognition. To address whether plant volatiles is involved in host plant preference by CGW we tested the behavioral response of CGW to plants in a wind tunnel. The result showed that CGW had significantly higher preference to grapefruit and lemon than other cultivars and the least preference was recorded to mandarin (Chi-square test, P<0.001). Because CGW exhibited a detectable choice further studies were undertaken to identify the components of the volatiles from each species. We trapped the volatile chemicals emitted by a 30 cm tip of each plant onto a solid Porapak matrix. Eluted extracts were then analysed by Gas Chromatography-Mass Spectrometry (GCMS) and the presumptive identity of the major compounds from each species inferred from the MS library. Although the same major compounds existed in all of the cultivars, the relative ratios of them differed between species. Next, we will validate the identity of the key volatiles using authentic standards and establish their ability to elicit olfactory responses in CGW in wind tunnel and field experiments. Identification of semiochemicals involved in host location by CGW is of interest not only from an ecological perspective but also for the development of novel pest control strategies.Keywords: Citrus gall wasp, Bruchophagus fellis, volatiles, semiochemicals, IPM
Procedia PDF Downloads 2291458 Mural Exhibition as a Promotive Strategy to Proper Hygiene and Sanitation Practices among Children: A Case Study from Urban Slum Schools in Nairobi, Kenya
Authors: Abdulaziz Kikanga, Kellen Muchira, Styvers Kathuni, Paul Saitoti
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Background: Provision of adequate levels of water, sanitation, and hygiene in schools is a strategic objective in achieving universal primary education among children in low and middle-income countries. However, lack of proper sanitation and hygiene practices in schools, especially those in informal settlement has resulted to an increased rate of school absenteeism thereby affecting the education and health outcomes of the children in those setting. Intervention or Response: Catholic Relief Services in Kenya supports five schools in informal settlements of Nairobi by painting of key hygiene messages on school walls to promote proper hygiene and sanitation practices among the school children. The mural exhibitions depict the essence of proper hygiene practices, proper latrine use, and hand washing after visiting the latrine. The artwork is context specific and its aimed at improving the uptake of proper hygiene and sanitation practices among the school children. Review of project related documents was conducted including interviews with the school children. Thematic analysis was used to interpret the qualitative information generated. Results and Lessons Learnt: 12 school children have interviewed on proper hygiene and sanitation practices and the exercise revealed that painted murals were the best communication platforms for creating awareness on proper sanitation on issues relating to water, sanitation, and hygiene in schools. The painting mural provided a strong knowledge base for the formation of healthy habits in both the school and informal settlement. In addition, these sanitation messages on the school walls empower the children to share these practices with their siblings, parents, and other family members thereby acting as agents of change to proper hygiene and sanitation in those informal settlements. The findings revealed that by adopting proper sanitation and hygiene practices, there has been a reduction of school absenteeism due to a decrease in disease related to inadequate sanitation and hygiene in schools. Conclusion: The adoption of proper sanitation in schools entails more than just a painted mural wall. Insights revealed that to have a lasting sanitation and hygiene intervention, there is a need to invest in effective hygiene educational programming that encourages the formation of proper hygiene habits and promotes changes in behavior.Keywords: education outcomes, informal settlement, mural exhibition, school hygiene and sanitation
Procedia PDF Downloads 2531457 The Impact of a Cognitive Acceleration Program on Prospective Teachers' Reasoning Skills
Authors: Bernardita Tornero
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Cognitive Acceleration in Mathematics Education (CAME) programmes have been used successfully for promoting the development of thinking skills in school students for the last 30 years. Given that the approach has had a tremendous impact on the thinking capabilities of participating students, this study explored the experience of using the programme with prospective primary teachers in Chile. Therefore, this study not only looked at the experience of prospective primary teachers during the CAME course as learners, but also examined how they perceived the approach from their perspective as future teachers, as well as how they could transfer the teaching strategies they observed to their future classrooms. Given the complexity of the phenomenon under study, this research used a mixed methods approach. For this reason, the impact that the CAME course had on prospective teachers’ thinking skills was not only approached by using a test that assessed the participants’ improvements in these skills, but their learning and teaching experiences were also recorded through qualitative research tools (learning journals, interviews and field notes). The main findings indicate that, at the end of the CAME course, prospective teachers not only demonstrated higher thinking levels, but also showed positive attitudinal changes towards teaching and learning in general, and towards mathematics in particular. The participants also had increased confidence in their ability to teach mathematics and to promote thinking skills in their students. In terms of the CAME methodology, prospective teachers not only found it novel and motivating, but also commented that dealing with the thinking skills topic during a university course was both unusual and very important for their professional development. This study also showed that, at the end of the CAME course, prospective teachers felt they had developed strategies that could be used in their classrooms in the future. In this context, the relevance of the study is not only that it described the impact and the positive results of the first experience of using a CAME approach with prospective teachers, but also that some of the conclusions have significant implications for the teaching of thinking skills and the training of primary school teachers.Keywords: cognitive acceleration, formal reasoning, prospective teachers, initial teacher training
Procedia PDF Downloads 4011456 Determinants of Household Food Security in Addis Ababa City Administration
Authors: Estibe Dagne Mekonnen
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In recent years, the prevalence of undernourishment was 30 percent for sub-Saharan Africa, compared with 16 percent for Asia and the Pacific (Ali, 2011). In Ethiopia, almost 40 percent of the total population in the country and 57 percent of Addis Ababa population lives below the international poverty line of US$ 1.25 per day (UNICEF, 2009). This study aims to analyze the determinant of household food secrity in Addis Ababa city administration. Primary data were collected from a survey of 256 households in the selected sub-city, namely Addis Ketema, Arada, and Kolfe Keranio, in the year 2022. Both Purposive and multi-stage cluster random sampling procedures were employed to select study areas and respondents. Descriptive statistics and order logistic regression model were used to test the formulated hypotheses. The result reveals that out of the total sampled households, 25% them were food secured, 13% were mildly food insecure, 26% were moderately food insecure and 36% were severely food insecure. The study indicates that household family size, house ownership, household income, household food source, household asset possession, household awareness on inflation, household access to social protection program, household access to credit and saving and household access to training and supervision on food security have a positive and significant effect on the likelihood of household food security status. However, marital status of household head, employment sector of household head, dependency ratio and household’s nonfood expenditure has a negative and significant influence on household food security status. The study finally suggests that the government in collaboration with financial institutions and NGO should work on sustaining household food security by creating awareness, providing credit, facilitate rural-urban linkage between producer and consumer and work on urban infrastructure improvement. Moreover, the governments also work closely and monitor consumer good suppliers, if possible find a way to subsidize consumable goods to more insecure households and make them to be food secured. Last but not least, keeping this country’s peace will play a crucial role to sustain food security.Keywords: determinants, household, food security, order logit model, Addis Ababa
Procedia PDF Downloads 711455 Hydrothermal Liquefaction for Astaxanthin Extraction from Wet Algae
Authors: Spandana Ramisetty, Mandan Chidambaram, Ramesh Bhujade
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Algal biomass is not only a potential source for biocrude but also for high value chemicals like carotenoids, fatty acids, proteins, polysaccharides, vitamins etc. Astaxanthin is one such high value vital carotenoid which has extensive applications in pharmaceutical, aquaculture, poultry and cosmetic industries and expanding as dietary supplement to humans. Green microalgae Haematococcus pluvialis is identified as the richest natural source of astaxanthin and is the key source of commercial astaxanthin. Several extraction processes from wet and dry Haematococcus pluvialis biomass have been explored by researchers. Extraction with supercritical CO₂ and various physical disruption techniques like mortar and pestle, homogenization, ultrasonication and ball mill from dried algae are widely used extraction methods. However, these processes require energy intensive drying of biomass that escalates overall costs notably. From the process economics perspective, it is vital to utilize wet processing technology in order to eliminate drying costs. Hydrothermal liquefaction (HTL) is a thermo-chemical conversion process that converts wet biomass containing over 80% water to bio-products under high temperature and high pressure conditions. Astaxanthin is a lipid soluble pigment and is usually extracted along with lipid component. Mild HTL at 200°C and 60 bar has been demonstrated by researchers in a microfluidic platform achieving near complete extraction of astaxanthin from wet biomass. There is very limited work done in this field. An integrated approach of sequential HTL offers cost-effective option to extract astaxanthin/lipid from wet algal biomass without drying algae and also recovering water, minerals and nutrients. This paper reviews past work and evaluates the astaxanthin extraction processes with focus on hydrothermal extraction.Keywords: astaxanthin, extraction, high value chemicals, hydrothermal liquefaction
Procedia PDF Downloads 3061454 Access to Sexual Reproductive Health (SRH) Education and Services to Deaf Adolescents in Wakiso, Uganda - The Ugandan Perspective
Authors: Racheal Ayanga, Nancy Katumba Muwangala, Jane Babirye, Harriet Kivumbi
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Background: Deaf adolescents are vulnerable. Deafness limits their access to resources that are accessed by their hearing peers. There is minimal attention placed on the SRH needs of persons with disabilities, especially in developing countries. We sought to assess barriers to access of SRH education and services for deaf adolescents in Uganda. Methods: We performed a cross sectional study using a questionnaire on knowledge of and access to SRH education and services from a selected sample of deaf adolescents aged 13-19 years at Wakiso Secondary school for the deaf. A consecutive sample of eligible participants was asked to join the study after obtaining informed consent until the target sample size was reached. Results: From 01 Jul 2022 to 30 Jan 2023, 70 quantitative interviews were conducted. Participants’ mean age was 17 years, and 66% were female. 89% had heard about several components of SRH. 99% reported a need for education and services but had challenges with access 85% of the time. 54% reported receipt of education and services from government or private facilities, and the rest from friends, parents, siblings, teachers and the internet. Conclusion: Government needs to look into availing tailored, sustainable SRH education/services to deaf adolescents at health facilities and teach health workers sign language. SRH education to parents, teachers and communities of deaf adolescents improves access in hard-to-reach areas. Integration of services into routine health care is key in creating and improving models of access to wider communities of persons with disabilities to improve their mental health.Keywords: sexual and reproductive health, deaf, adolescents, education, services, disabilities, mental health, hard-to-reach areas
Procedia PDF Downloads 841453 Crossing Multi-Source Climate Data to Estimate the Effects of Climate Change on Evapotranspiration Data: Application to the French Central Region
Authors: Bensaid A., Mostephaoui T., Nedjai R.
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Climatic factors are the subject of considerable research, both methodologically and instrumentally. Under the effect of climate change, the approach to climate parameters with precision remains one of the main objectives of the scientific community. This is from the perspective of assessing climate change and its repercussions on humans and the environment. However, many regions of the world suffer from a severe lack of reliable instruments that can make up for this deficit. Alternatively, the use of empirical methods becomes the only way to assess certain parameters that can act as climate indicators. Several scientific methods are used for the evaluation of evapotranspiration which leads to its evaluation either directly at the level of the climatic stations or by empirical methods. All these methods make a point approach and, in no case, allow the spatial variation of this parameter. We, therefore, propose in this paper the use of three sources of information (network of weather stations of Meteo France, World Databases, and Moodis satellite images) to evaluate spatial evapotranspiration (ETP) using the Turc method. This first step will reflect the degree of relevance of the indirect (satellite) methods and their generalization to sites without stations. The spatial variation representation of this parameter using the geographical information system (GIS) accounts for the heterogeneity of the behaviour of this parameter. This heterogeneity is due to the influence of site morphological factors and will make it possible to appreciate the role of certain topographic and hydrological parameters. A phase of predicting the evolution over the medium and long term of evapotranspiration under the effect of climate change by the application of the Intergovernmental Panel on Climate Change (IPCC) scenarios gives a realistic overview as to the contribution of aquatic systems to the scale of the region.Keywords: climate change, ETP, MODIS, GIEC scenarios
Procedia PDF Downloads 971452 The Importance of Municipal Agenda for Gender Policies in Brazilian Federalism
Authors: Eliane Cristina De Carvalho Mendoza Meza
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The Brazilian Federal Constitution from 1988 innovated with decentralized management, sharing the decision process among the federal government, states, and municipality (federalism). This innovation gave the opportunity to the civil society participates in the public policy agenda, including the municipal one; the state recognized that new actors were needed now it has been one more actor and not the only one. It was in this context that the woman’s Policy Secretaries were created in the three levels of government: federal, state and municipal. It intend to reduce the historical and social differences between men and women, especially in the poorest municipalities, working in a network basis with other secretaries, governmental institutions and non-governmental organizations to promote actions that can result in benefits and empowerment for women. In addition, they promote actions to protect them from domestic violence and to help them to learn how generate income. It was not a calm process, women have been fighting for their rights since the 1970s and despite the gender equality was recognized in the Federal Constitution of 1988, just in 2013 it was possible to see a real growth in the creation of municipal Women’s Policy Secretary. In 2009, just 6.5% of the cities in Brazil had implemented the Secretary; in 2013, it was 11%. The municipality realized that the gender issue was in reality a public problem, so the municipal agenda incorporated it and transformed in public policy, creating the municipal Women’s Policy Secretary. The introduction of a gender policy in Brazilian municipalities shows us that the female citizens are treated as political subjects and it is the first step to try to compensate inequality between men and women in the local level. It becomes more important when the Brazilian federalism is analyzed. In Brazil, the federal government controls the municipalities’ budgets to implement federal public policies and others federal interests, so having a public policy of gender approved by the actors in the local government with so little freedom to manage is something very important. It is necessary mark some points: taking a gender policy to the poorest cities is a form to protect all citizens with no distinction, men and women, as recommended in the Federal Constitution; not all problems in a city center in the municipal agenda, this only happens when a problem is perceived as an issue, it means the women situation was perceived as important, so that it became a public policy; at least, the gender public policy intend to emancipate and contemplate the empowerment of women.Keywords: federalism, gender, municipal agenda, social participation
Procedia PDF Downloads 4271451 Synthesising Smart City and Smart Port Concepts: A Conceptualization for Small and Medium-Sized Port City Ecosystems
Authors: Christopher Meyer, Laima Gerlitz
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European Ports are about to take an important step towards their future economic development. Existing legislatives such as the European Green Deal are changing the perspective on ports as individual logistic institutions and demand a more holistic view on ports in their characteristic as ecosystem involving several different actors in an interdisciplinary and multilevel approach. A special role is taken by small and medium-sized ports facing the same political restriction and future goals - such as reducing environmental impacts with 2030 and 2050 as targets - while suffering from low financing capacity, outdated infrastructure, low innovation measures and missing political support. In contrast, they are playing a key role in regional economic development and cross-border logistics as well as facilitator for the regional hinterland. Also, in comparison to their big counterparts, small and medium-sized ports are often located within or close to city areas. This does not only bear more challenges especially when it comes to the environmental performance, but can also carry out growth potentials by putting the city as a key actor into the port ecosystem. For city development, the Smart City concept is one of the key strategies currently applied mostly on demonstration level in selected cities. Hence, the basic idea behind is par to the Smart Port concept. Thus, this paper is analysing potential synergetic effects resulting from the application of Smart City and Smart Port concepts for small and medium-sized ports' ecosystems closely located to cities with focus on innovation application, greening measurements and economic performances as well as strategic positioning of the ports in Smart City initiatives.Keywords: port-city ecosystems, regional development, sustainability transition, innovation policy
Procedia PDF Downloads 781450 Analyzing Environmental Emotive Triggers in Terrorist Propaganda
Authors: Travis Morris
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The purpose of this study is to measure the intersection of environmental security entities in terrorist propaganda. To the best of author’s knowledge, this is the first study of its kind to examine this intersection within terrorist propaganda. Rosoka, natural language processing software and frame analysis are used to advance our understanding of how environmental frames function as emotive triggers. Violent jihadi demagogues use frames to suggest violent and non-violent solutions to their grievances. Emotive triggers are framed in a way to leverage individual and collective attitudes in psychological warfare. A comparative research design is used because of the differences and similarities that exist between two variants of violent jihadi propaganda that target western audiences. Analysis is based on salience and network text analysis, which generates violent jihadi semantic networks. Findings indicate that environmental frames are used as emotive triggers across both data sets, but also as tactical and information data points. A significant finding is that certain core environmental emotive triggers like “water,” “soil,” and “trees” are significantly salient at the aggregate level across both data sets. All environmental entities can be classified into two categories, symbolic and literal. Importantly, this research illustrates how demagogues use environmental emotive triggers in cyber space from a subcultural perspective to mobilize target audiences to their ideology and praxis. Understanding the anatomy of propaganda construction is necessary in order to generate effective counter narratives in information operations. This research advances an additional method to inform practitioners and policy makers of how environmental security and propaganda intersect.Keywords: propaganda analysis, emotive triggers environmental security, frames
Procedia PDF Downloads 1381449 Building Information Modelling for Construction Delay Management
Authors: Essa Alenazi, Zulfikar Adamu
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The Kingdom of Saudi Arabia (KSA) is not an exception in relying on the growth of its construction industry to support rapid population growth. However, its need for infrastructure development is constrained by low productivity levels and cost overruns caused by factors such as delays to project completion. Delays in delivering a construction project are a global issue and while theories such as Optimism Bias have been used to explain such delays, in KSA, client-related causes of delays are also significant. The objective of this paper is to develop a framework-based approach to explore how the country’s construction industry can manage and reduce delays in construction projects through building information modelling (BIM) in order to mitigate the cost consequences of such delays. It comprehensively and systematically reviewed the global literature on the subject and identified gaps, critical delay factors and the specific benefits that BIM can deliver for the delay management. A case study comprising of nine hospital projects that have experienced delay and cost overruns was also carried out. Five critical delay factors related to the clients were identified as candidates that can be mitigated through BIM’s benefits. These factors are: Ineffective planning and scheduling of the project; changes during construction by the client; delay in progress payment; slowness in decision making by the client; and poor communication between clients and other stakeholders. In addition, data from the case study projects strongly suggest that optimism bias is present in many of the hospital projects. Further validation via key stakeholder interviews and documentations are planned.Keywords: building information modelling (BIM), clients perspective, delay management, optimism bias, public sector projects
Procedia PDF Downloads 3231448 Effect of Human Resources Accounting on Financial Performance of Banks in Nigeria
Authors: Oti Ibiam, Alexanda O. Kalu
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Human Resource Accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties in order to meaningful investment decisions. In recent time, firms focus has shifted to human resource accounting so as to ensure efficiency and effectiveness in their operations. This study focused on the effect of human resource accounting on the financial performance of Banks in Nigerian. The problem that led to the study revolves around the current trend whereby Nigeria banks do not efficiently account for the input of human resource in their annual statement, thereby instead of capitalizing human resources in their statement of financial position; they expend it in their income statement thereby reducing their profit after tax. The broad objective of this study is to determine the extent to which human resource accounting affects the financial performance and value of Nigerian Banks. This study is therefore considered significant because, there are still universally, grey areas to be sorted out on the subject matter of human resources accounting. In the bid to achieve the study objectives, the researcher gathered data from sixteen commercial banks. Data were collected from both primary and secondary sources using an ex-post facto research design. The data collected were then tabulated and analyzed using the multiple regression analysis. The result of hypothesis one revealed that there is a significant relationship between Capitalized Human Resource Cost and post capitalization Profit before tax of banks in Nigeria. The finding of hypothesis two revealed that the association between Capitalized Human Resource Cost and post capitalization Net worth of banks in Nigeria is significant. The finding in Hypothesis three reveals that there is a significant difference between pre and post capitalization profit before tax of banks in Nigeria. The study concludes that human resources accounting positively influenced financial performance of banks in Nigeria within the period under study. It is recommended that standards should be set for human resources identification and measurement in the banking sector and also the management of commercial banks in Nigeria should have a proper appreciation of human resource accounting. This will enable managers to take right decision regarding investment in human resource. Also, the study recommends that policies on enhancing the post capitalization profit before tax of banks in Nigeria should pay great attention to capitalized human resources cost, net worth and total asset as the variables significantly influenced post capitalization profit before tax of the studied banks in Nigeria. The limitation of the study centers on the limited number of years and companies that was adopted for the study.Keywords: capitalization, human resources cost, profit before tax, net worth
Procedia PDF Downloads 149