Search results for: public sector accounting and audits IPSAS

Authors: Haftay Abraha Tadesse

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Background: Staphylococcus is a genus of worldwide distributed bacteria correlated to several infectious of different sites in humans and animals. They are among the most important causes of infection that are associated with the consumption of contaminated food. Objective: The objective of this study was to determine the isolates, antimicrobial susceptibility patterns and Public Health Significance of Staphylococcus aureus in raw meat from butchery and abattoir houses of Mekelle, Northern Ethiopia. Methodology: A cross-sectional study was conducted from April to October 2019. Socio-demographic data and Public Health Significance were collected using a predesigned questionnaire. The raw meat samples were collected aseptically in the butchery and abattoir houses and transported using an ice box to Mekelle University, College of Veterinary Sciences, for isolating and identification of Staphylococcus aureus. Antimicrobial susceptibility tests were determined by the disc diffusion method. Data obtained were cleaned and entered into STATA 22.0 and a logistic regression model with odds ratio was calculated to assess the association of risk factors with bacterial contamination. A P-value < 0.05 was considered statistically significant. Results: In the present study, 88 out of 250 (35.2%) were found to be contaminated with Staphylococcus aureus. Among the raw meat specimens, the positivity rate of Staphylococcus aureus was 37.6% (n=47) and (32.8% (n=41), butchery and abattoir houses, respectively. Among the associated risks, factories not using gloves reduces risk was found to (AOR=0.222; 95% CI: 0.104-0.473), Strict Separation b/n clean & dirty (AOR= 1.37; 95% CI: 0.66-2.86) and poor habit of hand washing (AOR=1.08; 95%CI: 0.35 3.35) was found to be statistically significant and have associated with Staphylococcus aureus contamination. All isolates of thirty-seven of Staphylococcus aureus were checked and displayed (100%) sensitive to doxycycline, trimethoprim, gentamicin, sulphamethoxazole, amikacin, CN, Co trimoxazole and nitrofurantoi. Whereas the showed resistance to cefotaxime (100%), ampicillin (87.5%), Penicillin (75%), B (75%), and nalidixic acid (50%) from butchery houses. On the other hand, all isolates of Staphylococcus aureus isolate 100% (n= 10) showed sensitive chloramphenicol, gentamicin and nitrofurantoin, whereas they showed 100% resistance of Penicillin, B, AMX, ceftriaxone, ampicillin and cefotaxime from abattoirs houses. The overall multi-drug resistance pattern for Staphylococcus aureus was 90% and 100% of butchery and abattoir houses, respectively. Conclusion: 35.3% Staphylococcus aureus isolated were recovered from the raw meat samples collected from the butchery and abattoirs houses. More has to be done in the development of hand washing behavior and availability of safe water in the butchery houses to reduce the burden of bacterial contamination. The results of the present finding highlight the need to implement protective measures against the levels of food contamination and alternative drug options. The development of antimicrobial resistance is nearly always a result of repeated therapeutic and/or indiscriminate use of them. Regular antimicrobial sensitivity testing helps to select effective antibiotics and to reduce the problems of drug resistance development towards commonly used antibiotics.

Keywords: abattoir house, AMR, butchery house, S. aureus

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Authors: Prakash Singh

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Research studies affirm the view that gifted pupils are endowed with unique personality traits, enabling them to study at higher levels of thinking, at a faster pace, and with a greater degree of autonomy than their average counterparts. The focus of this study was whether high school gifted pupils are capable of studying an advanced level curriculum on their own by employing self-regulated learning (SRL) strategies. To be self-regulated, pupils are required to be metacognitively, motivationally, and behaviourally active participants in their own learning processes so that they are able to initiate and direct their personal curriculum efforts to acquire cognitive skills and knowledge, instead of being solely reliant on their teachers. Researchers working with gifted populations concede that limited studies have been conducted thus far to examine gifted pupils’ expertise in using SRL strategies to assume ownership of their learning. In order to conduct this investigation, an enriched module in Accounting for specifically gifted grade eleven pupils was developed, incorporating advanced level content, and use was made of the Post-test-Only Control Group Design to accomplish this research objective. The results emanating from this empirical study strongly suggest that SRL strategies can be employed to overcome a narrow, rigid approach that limits the education of gifted pupils in the regular classroom of the high school. SRL can meaningfully offer an alternative way to implement an advanced level curriculum for the gifted in the mainstream of education. This can be achieved despite the limitations of differentiation in the regular classroom.

Keywords: advanced level curriculum, high school gifted pupils, self-regulated learning, teachers’ professional competencies

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Authors: L. O'Sullivan, C. Murphy

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This study examined the impact, if any, of mobile technology on the achievement of United Nations Sustainable Development Goal 4: Quality Education for All. It focused specifically on teachers and their practice, in a school with large class sizes and limited teaching resources. Teachers in third grade in a large public school in Mozambique were provided with an iPad connected to a projector, powered by a mobile solar-panel. Teachers also participated in ten days of professional development workshops over thirteen months. Teacher discussions, micro-teaching sessions and classes in the school were video-recorded, and data was triangulated using surveys and additional documents including class plans, digital artifacts created by teachers, workshop notes and researcher field notes. The catalyst for teachers’ creativity development was to use the photographic capabilities of the iPad to capture the local context and make lessons relevant to the lived experience of the students. In the transition stage, teachers worked with lesson plans and support from the professional development workshops to make small incremental changes to their practice, which scaffolded their growing competence in the creative use of the technology as a tool for teaching and developing new teaching resources. Over the full period of the study, these small changes in practice resulted in a cultural shift in how teachers approached all lessons, even those in which they were not using the technology. They developed into working as a community of practice. The digital lessons created were re-used and further developed by other teachers, providing a relevant and valuable bank of content in a context lacking in books and other teaching resources. This study demonstrated that mobile technology proved to be a successful catalyst for impacting creative teaching practice in this context, and supports the Quality Education for All Sustainable Development Goal.

Keywords: mobile technology, creative teaching, sub-Saharan Africa, quality education for all

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Authors: H. Nejadriahi

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Traditional architecture is a valuable source of inspiration, which needs to be studied and integrated in the contemporary designs for achieving an identifiable contemporary architecture. Traditional architecture of Iran is among the distinguished examples of being contextually responsive, not only by considering the environmental conditions of a region, but also in terms of respecting the socio-cultural values of its context. In order to apply these valuable features to the current designs, they need to be adapted to today's condition, needs and desires. In this paper, the main features of the traditional architecture of Iran are explained to interrogate them in the formation of a contemporary house in Tehran, Iran. Also a table is provided to compare the utilization of the traditional design concepts in the traditional houses and the contemporary example of it. It is believed that such study would increase the awareness of contemporary designers by providing them some clues on maintaining the traditional values in the current design layouts particularly in the residential sector that would ultimately improve the quality of space in the contemporary architecture.

Keywords: contemporary housing design, Iran, Tehran, traditional architecture

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Authors: Iris Xiaohong Quan, Sharon Qi, Kelly Tianqin Shi

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This study focuses on the critical role of insurance policies in a world grappling with increasing mental health challenges, as they significantly influence the dynamics of healthcare businesses and entrepreneurial ventures. The paper utilizes the mental health sector as a case to examine the impact of insurance policies on healthcare service providers, entrepreneurs, and individuals seeking mental health support. This paper addressed the following research questions: To what extent do changes in insurance reimbursement policies affect the accessibility and affordability of mental health services for patients, and how does this impact the overall demand for such services? What are the barriers and opportunities that mental health entrepreneurs face and what strategies and adaptations do mental health businesses employ when navigating the evolving landscape of insurance reimbursement policies? How do changes in insurance reimbursement policies, specifically related to mental health services, influence the financial viability and sustainability of mental health clinics and private practices? Employing a self-designed survey aimed at autism spectrum disorder (ASD) treatment companies, alongside two in-depth case studies and an analysis of pertinent insurance policies and documents, this research aims to elucidate the multifaceted influence of insurance policies on the mental health industry. The findings from this study reveal how insurance policies shape the landscape of mental health businesses and their operations. A total of 821 autism treatment organizations or offices were contacted by telephone between November 1, 2019, and January 31, 2020. About half of the offices (53.33%) were established in the past five years, and 80% were established in the past 15 years. There is a significant increase in the establishment of ABA service centers in the recent two decades as a result of autism insurance reform, the increasing social awareness of ASD, and the redefinition of autism. In addition, almost half of the ABA service providers we surveyed had a patient size ranging from 20 to 50 in the year when the residence state passed the legislation for autism insurance coverage. On average, an ABA service provider works with 5.3 insurance companies. This research find that insurance is the main source of revenue for most ABA service providers. However, our survey reveals that clients’ out of pocket payment has been the second main revenue sources. Despite the changes of regulations and insurance policies in all states, clients still have to pay a fraction of, if not all, the ABA treatment service fees out of pocket. This research shows that some ABA service providers seek federal and government funds and grants to support their services and businesses. Our further analysis with the in-depth case studies and other secondary data also indicate the rise of entrepreneurial startups in the mental health industry. Overall, this research sheds light on both the challenges and opportunities presented by insurance policies in the mental health sector, offering insights into the new industry landscape.

Keywords: entrepreneurship, healthcare policy, insurance policy, mental health industry

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Authors: Nicole Christiansen, Hanne Marie Motzfeldt

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In recent years, more and more HR professionals have been using cyber-vetting in job recruitment in an effort to find the perfect match for the company. These practices are growing rapidly, accessing a vast amount of data from social networks, some of which is privileged and protected information. Thus, there is a risk that the right to privacy is becoming a duty to manage your private data. This paper investigates to which degree a job applicant's fundamental rights are protected adequately in current and future legislation in the EU. This paper argues that current data protection regulations and forthcoming regulations on the use of AI ensure sufficient protection. However, even though the regulation on paper protects employees within the EU, the recruitment sector may not pay sufficient attention to the regulation as it not specifically targeting this area. Therefore, the lack of specific labor and employment regulation is a concern that the social partners should attend to.

Keywords: AI, cyber vetting, data protection, job recruitment, online privacy

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Authors: Nurullah Ekmekci, Ömer Akkaya, Kazım Karaboğa, Mahmut Tekin

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Job selection is one of the most important decisions that affect their lives in the name of being more useful to themselves and the society. There are many criteria to consider in the job selection. The amount of criteria in the job selection makes it a multi-criteria decision-making (MCDM) problem. In this study; job selection has been discussed as multi-criteria decision-making problem and has been solved by Analytic Hierarchy Process (AHP), one of the multi-criteria decision making methods. A survey, contains 5 different job selection criteria (finding a job friendliness, salary status, job , social security, work in the community deems reputation and business of the degree of difficulty) within many job selection criteria and 4 different job alternative (being academician, working at the civil service, working at the private sector and working at in their own business), has been conducted to the students of Selcuk University Faculty of Economics and Administrative Sciences. As a result of pairwise comparisons, the highest weighted criteria in the job selection and the most coveted job preferences were identified.

Keywords: analytical hierarchy process, job selection, multi-criteria, decision making

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Authors: Karima Sekkoum Abdelkrim Cheriti, Leila Feguigui

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Algeria has a large plant biodiversity accounting more than 4125 species (123 Families) and is endowed with resources of medicinal plants growing on various bioclimatic zones from subhumide to semi-arid and Saharan. On the other hand, the ethnopharmacology investigation remains the principal way to improve, evaluate, and finding bioactive substances derived from medicinal plants. In continuation of our works in Saharan ethpharmacopeae and phytochemistry of Saharan medicinal plants, we focus our attention on the importance of local ethnopharmacology especially to treat gastro-intestinal disorders in the south west of Algeria (El Baydh, Naama and Bechar region) as platform for bioactive substances discovery and further development. Our present investigation deals with an ethnopharmacological study on medicinal plants used for the treatment of gastro-intestinal disorders in the south west of Algeria. The study presents the uses of plants in local traditional herbal medicines, determines the homogeneity of informant traditional knowledge and the preferred medicinal plants used to treat gastro-intestinal disorders. The results indicated that Asteraceae and Lamiaceae are the most locally used families and medicines were prepared in the form of powder or infusion and used orally. Aerial parts were the most frequently used plant part. Thus, the results can be used as platform for bioactive substances discovery and further development especially for the preferred plant species used in the treatment of gastro-intestinal disorders.

Keywords: ethnopharmacology, gastro-intestinal, phytochemical, South Algeria, Sahara, endemic species

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Authors: M. Kiarna, S. Junjira, S. Casey, M. Nolwazi, M. S. Marcos, A. T. Tatiana, L. Cassandra

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This paper details a rebrand design project developed for a non-profitable organization called Te Roopu Waiora (TRW), which is currently located in Auckland, Aotearoa New Zealand. This social enterprise is dedicated to supporting the Māori community living with sensorial, physical and intellectual disabilities (whānau hauā). As part of a year three bachelor design brief, the rebrand project enabled students to reflect on Kaupapa Māori principles and appropriately address the values of the organisation. As such, the methodology used a pragmatic paradigm approach and mixed methods design practices involving a human-centred design to problem solving. As result, the student project culminated in the development in a range of cohesive design artefacts, aiming to improve the rentability and perception of the brand with the audience and stakeholders.

Keywords: design in Aotearoa New Zealand, Kaupapa Māori, branding, design education, human-centered design

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Authors: Cynthia Adlerstein-Grimberg, Andrea Bralic-Echeverría

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An extensive and controversial research debate discusses pedagogical documentation (PD) within early childhood education (ECE) as integral to ECE teachers' professional development. The literature converges in acknowledging that ICT integration in PD can be fundamental for children's and teachers' collaborative learning by making their processes visible and open to reflection. Controversial issues about PD emerge around ICT integration and the use of multimedia applications and platforms, displacing the physical experience involved in this pedagogical practice. Authors argue that online platforms make PD become a passive device to demonstrate accountability and performance. Furthermore, ICT integration would make educators inform children and families of pedagogical processes, positioning them more as consumers instead of involving them in collective thinking and pedagogical decision-making. This article analyses how pedagogical documentation mediated by a multimedia application (MAFApp) allows for the positive strengthening of an ECE pedagogical online community that thinks collectively about learning environments. In doing so, the paper shows how ICT integration supports ECE teachers' collective online thinking, enabling them to move from the controversial version of online PD, where they only act as informers of children's learning and assume a voyeuristic perspective, towards a collective online thinking that builds professional development and supports pedagogical decision-making about learning environments. This article answers How ECE teachers' pedagogical documentation evolves with ICT integration using the MAFApp multimedia application in a national ECE online community. From a posthumanist stance, this paper draws on an 18-month collaborative ethnographic immersion in Chile's unique public ECE online PD community. It develops a unique case study of an online ECE pedagogical community mediated by a multimedia application called MAFApp. This ECE online community includes 32 Chilean public kindergartens, 45 ECE teachers, and 72 assistants, who produced 534 pedagogical documentation. Fieldwork included 35 in-depth interviews, 13 discussion groups, and the constant comparison method for the PD coding. Findings show ICT integration in PD builds collective online thinking that evolves through four moments of growing complexity: 1) teachernalism of built environments, 2) onlookerism of children's anecdotes in learning environments; 3) storytelling of children's place-making, and 4) empowering pedagogies for co-creating learning environments. ICT integration through the MAFApp multimedia application enabled ECE teachers to build collective online thinking, making pedagogies of place visible and engaging children in co-constructing learning environments. This online PD is a continuous professional learning space for ECE teachers, empowering pedagogies of place. In conclusion, ICT integration into PD progressively empowers pedagogies of place in Chilean public ECE. Strengthening collective online thinking using the MAFApp multimedia application sharply contrasts with some recent PD research findings. ICT integration to PD enabled strong collective online thinking. Doing so makes PD operate as a place of professional development, pedagogical reflective encounters, and experimentation while inhabiting their own learning environments with children.

Keywords: early childhood education, ICT integration, multimedia application, online collective thinking, pedagogical documentation, professional development

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Authors: Ezat Vahidian, Babak Eshrati

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Introduction: Elder abuse, a very complex issue with diverse definitions and names, has been very slow to capture the public eye and public policy since it is manifested at many levels. It requires the involvement of different types of professionals. While elder abuse is not a new phenomenon, the speed of population ageing world-wide is likely to lead to an increase in its incidence and prevalence. Elder abuse has devastating consequences for older persons such as poor quality of life, psychological distress, and loss of property and security. It is also associated with increased mortality and morbidity. Elder abuse is a problem that manifests itself in both rich and poor countries and at all levels of society. Purpose: The purpose of this study is to determine the prevalence of elder abuse and effects of social factor on it in Markazi Province. Materials and methods: The society of the study was all of the elders in Markazi Province that were available by geographical address in the table of rural and urban household societies. The study was cross sectional and multi phases in sampling the first one was classification according rural and urban area and the second one was cluster sampling with equal cluster. Estimation of samples were 472 persons and increased by design effect to 1110 persons. Collection data was done by questionnaire and analyzed by SPSS and chi 2 exam. Results: This study showed 70 persons were abused (42/8% male and 57/2% female) mean of ages was 74/7 years. 64% were marred and 31% were widows. There were not any significant meaningful association between elder abuse and area of living (pv=0.299),occupation (p.v=0.104), education (pv=0.358) and age (P.value=0.104) there were significant meaningful association between physical impairment (pv=0.08), and movement impairment (P.value=0.008). Conclusion: Results verify that maltreatment occurred in the aged persons. Analysis of data indicated that elder abuse exist in every socioeconomic group with any context of education in urban area and rural area and in men and women. Prevalence of elder abuse was 6.3% (70 persons) that verify the data of developed countries with limited sample.

Keywords: elder abuse, education, occupation, area of living

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Authors: Katarina Ott, Velibor Mačkić, Mihaela Bronić, Branko Stanić

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The determinants of national budget transparency have been widely discussed in the literature, while research on determinants of local budget transparency are scarce and empirically inconclusive, particularly in the new, fiscally centralised, EU member states. To fill the gap, we combine two strands of the literature: that concerned with public administration and public finance, shedding light on the economic and financial determinants of local budget transparency, and that on the political economy of transparency (principal agent theory), covering the relationships among politicians and between politicians and voters. Our main hypothesis states that variables describing residents’ capacity have a greater impact on local budget transparency than variables indicating the institutional capacity of local government units (LGUs). Additional subhypotheses test the impact of each variable analysed on local budget transparency. We address the determinants of local budget transparency in Croatia, measured by the number of key local budget documents published on the LGUs’ websites. By using a data set of 128 cities and 428 municipalities over the 2015-2017 period and by applying panel data analysis based on Poisson and negative binomial distribution, we test our main hypothesis and sub-hypotheses empirically. We measure different characteristics of institutional and residents’ capacity for each LGU. Age, education and ideology of the mayor/municipality head, political competition indicators, number of employees, current budget revenues and direct debt per capita have been used as a measure of the institutional capacity of LGU. Residents’ capacity in each LGU has been measured through the numbers of citizens and their average age as well as by average income per capita. The most important determinant of local budget transparency is average residents' income per capita at both city and municipality level. The results are in line with most previous research results in fiscally decentralised countries. In the context of a fiscally centralised country with numerous small LGUs, most of whom have low administrative and fiscal capacity, this has a theoretical rationale in the legitimacy and principal-agent theory (opportunistic motives of the incumbent). The result is robust and significant, but because of the various other results that change between city and municipality levels (e.g. ideology and political competition), there is a need for further research (both on identifying other determinates and/or methods of analysis). Since in Croatia the fiscal capacity of a LGU depends heavily on the income of its residents, units with higher per capita incomes in many cases have also higher budget revenues allowing them to engage more employees and resources. In addition, residents’ incomes might be also positively associated with local budget transparency because of higher citizen demand for such transparency. Residents with higher incomes expect more public services and have more access to and experience in using the Internet, and will thus typically demand more budget information on the LGUs’ websites.

Keywords: budget transparency, count data, Croatia, local government, political economy

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Authors: Mosab Alrashed, Wei Xu, Stephen Abineri, Yifan Zhao, Jörn Mehnen

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Thermographic inspection is a relatively new technique for Non-Destructive Testing (NDT) which has been gathering increasing interest due to its relatively low cost hardware and extremely fast data acquisition properties. This technique is especially promising in the area of rapid automated damage detection and quantification. In collaboration with a major industry partner from the aerospace sector advanced thermography-based NDT software for impact damaged composites is introduced. The software is based on correlation analysis of time-temperature profiles in combination with an image enhancement process. The prototype software is aiming to a) better visualise the damages in a relatively easy-to-use way and b) automatically and quantitatively measure the properties of the degradation. Knowing that degradation properties play an important role in the identification of degradation types, tests and results on specimens which were artificially damaged have been performed and analyzed.

Keywords: NDT, correlation analysis, image processing, damage, inspection

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Authors: Duygu Çelgin

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Until the new Occupational Health and Safety Law of Turkey, most of the workers were excluded from the mandatory occupational health and safety services. This new law, made the OHS services mandatory for all workers from all sectors including both public and private. However, in the application some problems and disadvantageous cases are occurred and the government also considered these cases. In this study, the new OHS law of Turkey and the regulations prepared according to the law are studied with the literature search.

Keywords: occupational health and safety in Turkey, OHS servicing in Turkey, safety experts, OHS support

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Authors: Shyam Sunder Gupta

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GOD is an infinite source of knowledge. From time to time, as per the need of mankind, GOD keeps revealing, some small, selected part of HIS knowledge as WORDS, to a chosen entity whose responsibility is to function as Messenger and share WORDS, in the form of verses, with common masses. GOD has confirmed that Messenger may not understand every WORD revealed to him, and HE directs Messenger to learn from persons who have knowledge of WORDS revealed in earlier times, as some revealed content is identical and some different by design. In due course of time, Verses, as communicated orally, are collected, and edited by an individual in a planned manner or by a group of individuals and get edited unintentionally and converted in the form of Scripture. Whatever gets collected, depending on the knowledge of the Editor(s), some errors, scientific and other forms, get into Scripture. In the present world, there are three major religions: Christianity, Islam and Hinduism, accounting for more than two-thirds of the world’s population. Each of the religions has its own Scripture, namely the Bible, Quran, and Veda. Since the source of WORDS for each of these Scriptures is the same, there is ONENESS of all Scriptures. There are amazing similarities between the events described, like the flood during the time of Noah and King Satyavara. The description of the creation of man and woman is identical. Description of Last Day, categorization of human beings, identical names, etc., have remarkable similarities. Ram, the hero of Ramayana, is a common name in Hinduism and two of Jesus’ ancestors’ names were Ram and many names in the Bible are derived from Ram. Attributes of GOD are common in all Scriptures, namely, GOD is Eternal, Unborn, Immortal, Creator of Universe(s) and everything that exists within the Universe, Omnipotent, Omnipresent, Omniscient, Subtlest of all, Unchangeable, Unique, Always Works, Source of Eternal Bliss, etc. There is the Oneness of GOD.

Keywords: GOD, scriptures, oneness, WORDS, Jesus, Ram

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Authors: B. V. Santos, M. T. M. Carvalho, J. H. S. Rêgo

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The article presents a literature review on recent advances related to studies of the environmental impact of road pavements, with reference to the concepts of Life Cycle Assessment (LCA). An introduction with the main motivations for the development of the research is presented, with a current overview of the Brazilian transport infrastructure and the projections for the road mode for the coming years, and the possibility of using the referred methodology by the road sector in Brazil. The article explores the origin of LCA in road pavements and the details linked to its implementation from the perspective of the four main phases of the study (goal and scope definition, inventory analysis, impact assessment, and interpretation). Finally, the main advances and deficiencies observed in the selected studies are gathered, with the proposition of research fields that can be explored in future national or international studies of LCA of road pavements.

Keywords: Brazil, life cycle assessment, road pavements, sustainable

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Authors: Monika Benedek

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Improvisation is an integral part of music education programmes worldwide since teachers recognize that improvisation helps to broaden stylistic knowledge, develops creativity and various musical skills, in particular, aural skills, and also motivates to learn music theory. In Hungary, where Kodály concept is a core element of music teacher education, improvisation has been relatively neglected subject in both primary school and classical music school curricula. Therefore, improvisation was an important theme of a one-year-long research project carried out at the Liszt Academy of Music in Budapest. The project aimed to develop the music teacher training programme, and among others, focused on testing how improvisation could be used as a teaching tool to improve students’ musical reading and writing skills and creative musical skills. Teacher-researchers first tested various teaching approaches of improvisation with numerous teaching modules in music lessons at public schools and music schools. Data were collected from videos of lessons and from teachers’ reflective notes. After analysing data and developing teaching modules, all modules were tested again in a pilot course in 30 contact lessons for music teachers. Teachers gave written feedback of the pilot programme, tested two modules by their choice in their own teaching and wrote reflecting comments about their experiences in applying teaching modules of improvisation. The overall results indicated that improvisation could be an innovative approach to teaching various musical subjects, in particular, solfege, music theory, and instrument, either in individual or in group instruction. Improvisation, especially with the application of relative solmisation and singing, appeared to have been a beneficial tool to develop various musicianship skills of students and teachers, in particular, the aural, musical reading and writing skills, and creative musical skills. Furthermore, improvisation seemed to have been a motivating teaching tool to learn music theory by creating a bridge between various musical styles. This paper reports on the results of the research project.

Keywords: improvisation, Kodály concept, music school, public school, teacher training

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Authors: Salwa Obeisat

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Obesity had become a global issue and a major public health concern, because of its impact on the public health. Obstetric and midwifery evidences reported that maternal obesity an important issue, because of its associated complications like obstructed labors, infections, and hemorrhage. People who are obese are often stigmatized and blamed for their weight. Health care providers are not immune to obesity-related prejudice, and the literature features several examples of their negative attitudes towards obese patients. In Jordan, few studies were conducted to investigate obesity prevalence rate and its associated factors. The purposes of this study were to assess the health care providers' attitudes toward overweight and obese women during the childbirth in the North of Jordan and to investigate the relationships between health care providers' socio-demographic characteristics and their attitudes. A descriptive, cross-sectional design was utilized. A convenient sample was consisted of 95 midwives, 30 nurses and 62 obstetricians, who were working in the labor rooms. A self-administered questionnaire consisted of three sections: demographical data, Arabic version of Fat Phobia Scale (FPS), and Arabic version of Nurses' Attitudes toward Obesity and Obese Patients Scale (NATOOPS). Results: The study findings revealed that the majority of Jordanian health care providers held negative attitudes toward overweight and obese women during childbirth. Midwives held less negative attitudes than did obstetricians and nurses. The majority of participants were perceived the overweight and obese pregnant women during childbirth as overate people, shapeless, slow and unattractive. Age, specialty, education and years of experience were found to be associated with health care providers’ attitudes. The Conclusion: Health care providers negative attitudes toward overweight and obese pregnant women are a cause for concern. Therefore, maternal obesity was needed to be more adequately addressed in basic education courses, and in the continuing professional education classes of practicing health care providers.

Keywords: attitudes, obesity, prevalence rate, nurses, midwives, obstetrician, childbirth

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Authors: Balbasatu Ibrahim

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In the 19th century, Hausaland an Islamic revolution known as the Sokoto Jihad took place that led to the establishment of the Sokoto Caliphate in 1804 under the leadership of the famous Sheik Uthman Bn Fodiye. Before the Jihad movement in Hausaland (now Northern Nigeria), women were left in ignorance and were used and dumped like old kitchen utensils. The sheik and his followers did their best to actualising women’s right to education by using their female family members as role models who were highly educated and renowned scholars. After the Jihad with the establishment of an Islamic state, the women scholars initiated different strategies to teach the generality of the women. The most efficient strategy was the ‘Yantaru Movement founded by Nana Asma’u the daughter of Sheikh Uthman Bn Fodiye in collaboration with her sisters around 1840. The ‘Yantaru movement is a women’s educational movement aimed at enlightening women in rural and urban areas. The move helped in massively mobilizing women for education. In addition to town pupils, women from villages and throughout the nooks and crannies of metropolitan Sokoto participated in the movement in the search for knowledge. Thus, the birth of the ‘Yantaru system of women’s education. The ‘Yantaru operates the three-tier system at village, town and the metropolitan capital of Sokoto. ‘Yantaru functions include imparting knowledge to elderly women and young girls. Step down enlightenment program on returning home. The most effective medium of communication in the ‘Yantaru movement was through poetry where scholars composed educational poems which were memorized by the ‘Yantaru, who on return recite it to fellow women at home. Through this system, many women were educated. This paper translated and examines one of such educative poems written by the second leader of the ‘Yantaru Movement Maryam Bn Uthman Bn Fodiye in 1855.

Keywords: English, Hausa language, public enlightenment, Maryam Bint Uthman Ibn Foduye

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Authors: Muath Awadalla, Maen Awadallah

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Banking sector covers different activities including lending money to customers. However, it is commonly known that customers pay money they have borrowed including an added amount called interest. Compound interest rate is an approach used in determining the interest to be paid. The instant compounded amount to be paid by a debtor is obtained through a differential equation whose main parameters are the rate and the time. The rate used by banks in a country is often defined by the government of the said country. In Switzerland, for instance, a negative rate was once applied. In this work, a new approach of modeling the compound interest is proposed using Hadamard fractional derivative. As a result, it appears that depending on the fraction value used in derivative the amount to be paid by a debtor might either be higher or lesser than the amount determined using the classical approach.

Keywords: compound interest, fractional differential equation, hadamard fractional derivative, optimization

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Authors: Phan Minh Trang, Joacim Rocklöv, Kim Bao Giang, Gunnar Kullgren, Maria Nilsson

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There are recent studies from high income countries reporting an association between heat waves and hospital admissions for mental health disorders. It is not previously studied if such relations exist in sub-tropical and tropical low- and middle-income countries. In this study from Vietnam, the assumption was that hospital admissions for mental disorders may be triggered, or exacerbated, by heat exposure and heat waves. A database from Hanoi Mental Hospital with mental disorders diagnosed by the International Classification of Diseases 10, spanning over five years, was used to estimate the heatwave-related impacts on admissions for mental disorders. The relationship was analysed by a Negative Binomial regression model accounting for year, month, and days of week. The focus of the study was heat-wave events with periods of three or seven consecutive days above the threshold of 35oC daily maximum temperature. The preliminary study results indicated that heat-waves increased the risks for hospital admission for mental disorders (F00-79) from heat-waves of three and seven days with relative risks (RRs) of 1.16 (1.01–1.33) and 1.42 (1.02–1.99) respectively, when compared with non-heat-wave periods. Heatwave-related admissions for mental disorders increased statistically significantly among men, among residents in rural communities and in elderly. Moreover, cases for organic mental disorders including symptomatic illnesses (F0-9) and mental retardation (F70-79) raised in high risks during heat waves. The findings are novel studying a sub-tropical middle-income city, facing rapid urbanisation and epidemiological and demographic transitions.

Keywords: mental disorders, admissions for F0-9 or F70-79, maximum temperature, heat waves

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Authors: Anna Rhodora A. Solar, Jan Emil N. Langomez

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Social Media plays a crucial role in influencing Philippine public opinion with regard to a variety of socio-political issues. This became evident in the massacre of 44 members of the Special Action Force (SAF 44) tasked by the Philippine government to capture one of the US Federal Bureau of Investigation’s most wanted terrorists. The incident was said to be perpetrated by members of the Moro Islamic Liberation Front and the Bangsamoro Islamic Freedom Fighters. Part of the online discourse within Philippine cyberspace sparked intense debates on Filipino Muslim identity, with several Facebook viral posts linking Islam as a factor to the tragic event. Facebook is considered to be the most popular social media platform in the Philippines. As such, this begs the question of the extent to which social media, specifically Facebook, shape the perceptions of Filipinos on Filipino Muslims. This study utilizes Habermas’ theory of communicative action as it offers an explanation on how public sphere such as social media could be a network for communicating information and points of view through free and open dialogue among equal citizens to come to an understanding or common perception. However, the paper argues that communicative action which is aimed at reaching understanding free from force, and strategic action which is aimed at convincing someone through argumentation may not necessarily be mutually exclusive since reaching an understanding can also be considered as a result of convincing someone through argumentation. Moreover, actors may clash one another in their ideas before reaching common understanding, hence the presence of force. Utilizing content analysis on the Facebook posts with Islamic component that went viral after the massacre of the SAF 44, this paper argues that framing the image of Filipino Muslims through Facebook reflects both communicative and strategic actions. Moreover, comment threads on viral posts manifest force albeit implicit.

Keywords: communication, Muslim, Philippines, social media

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Authors: R. S. Quintal, J. L. Tesch Santos, M. D. Davis, E. C. de Santana, M. de F. Bandeira dos Santos

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The objective is to identify the contributions from the introduction of the computerized system deal within the Accounting Department of Brazilian Navy Financial Directorship and its possible effects on the budgetary and financial harvest of Brazilian Navy. The relevance lies in the fact that the management process is responsible for the continuous improvement of organizational performance through higher levels of quality in their activities. Improvements in organizational processes have direct effects on crops cost, quality, reliability, flexibility and speed. The method of study of this research is the case study. The choice of case study attended, among other demands, a need for greater flexibility to study processes related to a computerized system. The sources of evidence were used literature, documentary and direct observation. Direct observation was made by monitoring the implementation of the computerized system in the Division of Management Analysis. The main findings of the study point to the fact that the computerized system may contribute significantly to the standardization of information. There was improvement of internal processes in the division of management analysis, made possible the consolidation of a standard management and performance analysis that contribute to global homogeneity in the treatment of information essential to the process of decision making. This study has limitations related to the fact the search result be subject exclusively to the case studied, and it is impossible to generalize to other organs of government.

Keywords: process management, management control, business intelligence, Brazilian Navy

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Authors: Dnaya Soukaina

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It’s over six decades that Reverse logistics had appeared as a research area, and it is emerging again and again in the scientific fields. As reverse logistics presents real potential for value recovery and environmental impacts decrease, it’s still necessary to extend this concept more in the industrial and commercial field especially in developing countries. The process of reverse logistics is a progression of steps beginning with the customer and finishing with the organization or even the customer, however the issue is that this cycle must be adjustable to the organization concerned, in addition of legislative, operational, financial and social obstacles. Literature had demonstrated that there are many other uncertainties while the implementation of this process that vary in function of the sector concerned and the kind of activity. Besides, even if literature is developing this topic over the last years, reseraches about uncertainties quantification in reverse logistics process still being few. the paper has the objective to fill this gap, and carry out a study to identify sustainable strategies that can be adapted to different industrial or commercial sectors to facilitate the implementation of reverse logistics.

Keywords: reverse logistics, implementation, unceratinties quantification, mathematical model

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Authors: Anuradha Sajjanhar

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The rise of authoritarian populist regimes has been accompanied by hardened nationalism and heightened divisions between 'us' and 'them'. Political actors reinforce these sentiments through coercion, but also through inciting fear about imagined threats and by transforming public discourse about policy concerns. Extremist ideas can penetrate national policy, as newly appointed intellectuals and 'experts' in knowledge-producing institutions, such as government committees, universities, and think tanks, succeed in transforming public discourse. While attacking left and liberal academics, universities, and the press, the current Indian government is building new institutions to provide authority to its particularly rigid, nationalist discourse. This paper examines the building of a Hindu-nationalist intellectual ecosystem in India, interrogating the key role of hyper-nationalist think tanks. While some are explicit about their political and ideological leanings, others claim neutrality and pursue their agenda through coded technocratic language and resonant historical narratives. Their key is to change thinking by normalizing it. Six years before winning the election in 2014, India’s Hindu-nationalist party, the BJP, put together its own network of elite policy experts. In a national newspaper, the vice-president of the BJP described this as an intentional shift: from 'being action-oriented to solidifying its ideological underpinnings in a policy framework'. When the BJP came to power in 2014, 'experts' from these think tanks filled key positions in the central government. The BJP has since been circulating dominant ideas of Hindu supremacy through regional parties, grassroots political organisations, and civil society organisations. These think tanks have the authority to articulate and legitimate Hindu nationalism within a credible technocratic policy framework. This paper is based on ethnography and over 50 interviews in New Delhi, before and after the BJP’s staggering election victory in 2019. It outlines the party’s attempt to take over existing institutions while developing its own cadre of nationalist policy-making professionals.

Keywords: ideology, politics, South Asia, technocracy

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Authors: Alberto Azevedo, Ricardo Martins, André B. Fortunato, Anabela Oliveira

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Water is under severe threat today because of the rising population, increased agricultural and industrial needs, and the intensifying effects of climate change. Due to sea-level rise, erosion, and demographic pressure, the coastal regions are of significant concern to the scientific community. The Water Monitoring Sentinel Cloud platform (WORSICA) service is focused on providing new tools for monitoring water in coastal and inland areas, taking advantage of remote sensing, in situ and tidal modeling data. WORSICA is a service that can be used to determine the coastline, coastal inundation areas, and the limits of inland water bodies using remote sensing (satellite and Unmanned Aerial Vehicles - UAVs) and in situ data (from field surveys). It applies to various purposes, from determining flooded areas (from rainfall, storms, hurricanes, or tsunamis) to detecting large water leaks in major water distribution networks. This service was built on components developed in national and European projects, integrated to provide a one-stop-shop service for remote sensing information, integrating data from the Copernicus satellite and drone/unmanned aerial vehicles, validated by existing online in-situ data. Since WORSICA is operational using the European Open Science Cloud (EOSC) computational infrastructures, the service can be accessed via a web browser and is freely available to all European public research groups without additional costs. In addition, the private sector will be able to use the service, but some usage costs may be applied, depending on the type of computational resources needed by each application/user. Although the service has three main sub-services i) coastline detection; ii) inland water detection; iii) water leak detection in irrigation networks, in the present study, an application of the service to Óbidos lagoon in Portugal is shown, where the user can monitor the evolution of the lagoon inlet and estimate the topography of the intertidal areas without any additional costs. The service has several distinct methodologies implemented based on the computations of the water indexes (e.g., NDWI, MNDWI, AWEI, and AWEIsh) retrieved from the satellite image processing. In conjunction with the tidal data obtained from the FES model, the system can estimate a coastline with the corresponding level or even topography of the inter-tidal areas based on the Flood2Topo methodology. The outcomes of the WORSICA service can be helpful for several intervention areas such as i) emergency by providing fast access to inundated areas to support emergency rescue operations; ii) support of management decisions on hydraulic infrastructures operation to minimize damage downstream; iii) climate change mitigation by minimizing water losses and reduce water mains operation costs; iv) early detection of water leakages in difficult-to-access water irrigation networks, promoting their fast repair.

Keywords: remote sensing, coastline detection, water detection, satellite data, sentinel, Copernicus, EOSC

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Authors: Piyanee Khumpao

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Under the Thai Penal Code and Customs Act, sex toys are criminalized and completely prohibited through the legal interpretation as obscene objects by law enforcement, despite there is no explicit legal sanction against them. The purpose of preventing people from accessing sex toys is to preserve public morals. However, sex toys are still available, exposed, and sold publicly in main cities throughout Thailand. They are easily observed by people of any age. This paper argues that sexuality is human nature and human right. Human deserves sexual pleasure as long as getting sexual pleasure does not inflict any harm on others. Using sex toys in private (individually and/or as a couple with mutual consent) does not constitute any harm nor degrade public moral. Therefore, the complete ban of sex toys shall be lifted and decriminalized. Nevertheless, the economic analysis illustrates that criminalization and prohibition of sex toys would lead to its black market – higher price and lower quantity. Although it is socially desirable to have fewer sex toys in the market, there will usually be high demand for them because sexual pleasure is natural and, hence, people have a lower price elasticity of demand for such things, including pornography. Thus, its deterrent effect is not very effective. Moreover, sex toys vendors still always exist because higher price incentivizes them to act illegally and may gain benefits from selling low-quality sex toys. Consequently, consumers do not have a choice to select high-quality sex toys at a reasonable price. Then, they are forced to purchase low quality sex toys at a higher price. They also may suffer from health issues as well as other harms from its dangerous/toxic substances since lower quality products are manufactured poorly to save costs. A law and economics approach supports the decriminalization of sex toys in Thailand. Other measures to control its availability shall be adopted to protect the vulnerable, such as children. Options are i) zoning or regulation on-premises selling sex toys as in Singapore, Japan, and China, ii) regulations of sex toys as medical apparatus like in the state of Alabama, and iii) the prevention of sex toys exposure in the real (physical) appearance (i.e., allowing virtual exposure of sex toys) like in India.

Keywords: human nature, law and economics approach, sex toys, sexual pleasure

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Authors: Olasunkanmi G. Jeje, John G. Laah, Eunice S. A. Jeje

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In recent times Nigeria has been bedeviled with political, religious and ethnic crises such as indigene/settler phenomena, Boko Haram etc. resulting in the emergence of internally displaced persons(IDPs), this has been a hunch on national development. Most states of the federation have had their share of one crisis or the other such as Jos, Yobe, Borno etc thereby affecting the economy of the country. These persons are uprooted from their residential locations of which they are active contributors to the national GDP. In addition, the attempt to rehabilitate them has gulped billions of naira for feeding, shelter and medicals etc., which is not adequate for such. However, the financing could have been used for projects such as capacity building and infrastructural development. Similarly, traumatic experience by this group of people is overwhelming as most of them are mainly the aged, women and children. Importantly, the active roles of youths that constitute the productive sector of the economy have also been truncated. Therefore, it is the prerogative of this research to examine the effect of IDP's on National Development and also to recommend solutions.

Keywords: development, implication, internally displaced persons, Nigeria

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Authors: Andre Kadandji, Mouhamadou Fall, Francois Koum Ekalle

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This paper aims to analyze the sound banking through the effects of the damage of the loan portfolio in the Cameroonian banking sector through the Z-score. The approach is to test the effect of other CAMEL indicators and macroeconomics indicators on the relationship between the non-performing loan and the soundness of Cameroonian banks. We use a dynamic panel data, made by 13 banks for the period 2010-2013. The analysis provides a model equations embedded in panel data. For the estimation, we use the generalized method of moments to understand the effects of macroeconomic and CAMEL type variables on the ability of Cameroonian banks to face a shock. We find that the management quality and macroeconomic variables neutralize the effects of the non-performing loan on the banks soundness.

Keywords: loan portfolio, sound banking, Z-score, dynamic panel

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Authors: Ammar Alrefaei

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The COVID-19 pandemic changed human life. The vast majority of the COVID effect was on the healthcare sector, but its impact on the global economy cannot be denied. In the field of environment, the pandemic may have a more significant impact on the environment than all environmental activity and policies of recent years. The pandemic consequences for the environment may be far more unpredictable than one might assume. In view of this, it is imperative for legislators from different states to be prepared to apply adequate measures to counteract such consequences. This article aimed to examine the obstacles to implementing effective environmental policies after the COVID-19 pandemic using different examples from different countries. Also, how adopting new initiatives, such as the Saudi Green Initiative and the Middle East Green Initiative, can help policymakers and legislators adopt new laws and policies. In addition, this paper reviewed the developing dangers to environmental protection after the pandemic and analyzed the major challenges to instrument active environmental policies during COVID-19 and in the world after COVID.

Keywords: environmental policy, environment law, green initiative, COVID 19

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