Search results for: gender audit

Authors: Hamed Seddighi Khavidak

Abstract:

Voluntary work has a lot of economic and social benefits for a country, but the economic value is ignored because it is voluntary. The aim of this study is reviewing Monetary Value of Voluntary Work methods and comparing opportunity cost method and replacement cost method both in theory and in practice. Beside monetary value, in this study, we discuss cost-benefit analysis of health and safety plan in the New Year that conducted by young volunteers of Red Crescent society of Iran. Method: We discussed eight methods for monetary value of voluntary work including: Alternative-Employment Wage Approach, Leisure-Adjusted OCA, Volunteer Judgment OCA, Replacement Wage Approach, Volunteer Judgment RWA, Supervisor Judgment RWA, Cost of Counterpart Goods and Services and Beneficiary Judgment. Also, for cost benefit analysis we drew on 'value audit and volunteer investment' (VIVA) technique that is used widely in voluntary organizations like international federation of Red Cross and Red Crescent societies. Findings: In this study, using replacement cost approach, voluntary work by 1034 youth volunteers was valued 938000000 Riyals and using Replacement Wage Approach it was valued 2268713232 Riyals. Moreover, Yazd Red Crescent Society spent 212800000 Riyals on food and other costs for these volunteers. Discussion and conclusion: In this study, using cost benefit analysis method that is Volunteer Investment and Value Audit (VIVA), VIVA rate showed that for every Riyal that the Red Crescent Society invested in the health and safety of New Year's travelers in its volunteer project, four Riyals returned, and using the wage replacement approach, 11 Riyals returned. Therefore, New Year's travelers health and safety project were successful and economically, it was worthwhile for the Red Crescent Society because the output was much bigger than the input costs.

Keywords: voluntary work, monetary value, youth, red crescent society

Procedia PDF Downloads 216

Authors: Zach Banzon, Marina Caculitan, Gianne Laisac, Stephanie Lopez, Marguerite Villegas

Abstract:

The role of incidental positive emotions and gender on people’s trust decisions have been established by existing research. The aim of this experiment is to address the gap in the literature by examining whether these factors will have a similar effect on trust behavior even after the experience of betrayal. A total of 144 undergraduate students participated in a trust game involving the anonymous interaction of a participant and a transgressor. Of these participants, only 125 (63 males and 62 females) were included in the data analyses. A story was used to prime incidental positive emotions or emotions originally unrelated to the trustee. Recovered trust was measured by relating the proportion of the money passed before and after betrayal. Data was analyzed using two-way analysis of variance having two levels for gender (male, female) and two for priming (with, without), with trust propensity scores entered as a covariate. It was predicted that trust recovery will be more apparent in females than in males but the data obtained was not significantly different between the genders. Induced positive emotions, however, had a statistically significant effect on trust behavior even after betrayal. No significant interaction effect was found between induced positive emotion and gender. The experiment provides evidence that the manipulation of situational variables, to a certain extent, can facilitate the reparation of trust.

Keywords: gender effect, positive emotions, trust game, trust recovery

Procedia PDF Downloads 271

Authors: Kayliegh Richardson, Ana Speed

Abstract:

The international campaign, '16 Days of Activism against Gender Based Violence', seeks to raise awareness and understanding of gender based violence in a variety of settings. The campaign requires its participants to join in for advancing the right to education and challenging violence, discrimination, and inequality and take into account intersections such as gender, race, ethnicity, religion, sexual orientation, socio-economic status and other social identifiers. The authors of this paper are both clinic supervisors at Northumbria University in Newcastle Upon Tyne, England. As part of their research project, the authors are going to ask final year students on the MLaw degree at Northumbria University to become involved in the campaign by participating in a variety of awareness-raising activities during the course of the 16 days, which runs from 27 November 2017 until 10 December 2017. As part of the campaign, the authors will be running the following activities for students to participate in 1. Documentary showing of Banaz, a love story followed by discussion group. 2. 16 blogs for 16 days. Students will contribute to our family law blog over the 16 days, with articles about gender based violence. 3. Guest lecture on domestic violence (potentially run by a domestic violence organisation) 4. Workshop by Professor Ruth Lewis who will be presenting her innovative research in gender based violence and online abuse. 5. Poster competition - the students are asked to submit a poster about the different forms of gender based violence or proposals for ending violence against women and girls. The research aims are to identify whether participation in the project: 1. increases the students' engagement with issues of gender justice 2. is an effective educational tool for raising the students' awareness and understanding of gender based violence in its many forms. 3. increases the students' understanding of the domestic and international framework for protecting victims (in particular women and children) of gender based violence. After the activities, an impartial, experienced researcher will be holding a focus group with volunteering students to discuss their experiences of participating in the activities and whether they felt that participation in the project achieved the aims set out above. This paper will discuss the activities undertaken by the students and will address the data gathered during the focus group. Finally, the authors will discuss their thoughts on whether awareness of gender-based violence and other international family law issues can be appropriately raised in an educational setting.

Keywords: gender based violence, clinical legal education, international family law, domestic abuse

Procedia PDF Downloads 339

Authors: Jasna Milošević Đorđević, Jelisaveta Blagojević, Jovana Timotijević, Alison Mckinley

Abstract:

Young people in Serbia, have grown up in turbulent times during the Balkan wars, in a cultural and economic isolation without adequate education on (ethnic, gender, social,..) equality. They often have very strong patriarchal gender stereotypes. The perception of gender in Serbia is still heavily influenced by traditional worldview and young people have little opportunity in traditional educational system to challenge it, receiving no formal sex education. Educational policies have addressed achieving gender equality as one of the goals, supporting all young people to gain better educational opportunities, but there are obvious shortcomings of the official education system in implementation of those goals. Therefore new approaches should be implemented. We evaluate the impact of non traditional approach, such as participatory theatre performance with strong transformative potential, especially in relation to gender issues. Theatre based intervention (TBI) was created to provoke the young people to become aware of their gender constructs. Engaging young people in modern form of education such as transformative gender intervention through participatory theatre could have positive impact on their sex knowledge and understanding gender roles. The transformative process in TBI happens on two levels – the affective and the cognitive. The founding agency of the project and evaluation is IPPF. The most important aim of this survey is evaluation of the transformative TBI, as a new educational approach related to better understanding gender as social construct. To reach this goal, we have measured attitude change in three indicators: a) gender identity/ perception of feminine identity, perception of masculine identity, importance of gender for personal identity, b) gender roles on the labor market, c) Gender equality in partnership & sexual behavior. Our main hypothesis is that participatory theatre-based intervention can have a transformational potential in challenging traditional gender knowledge and attitudes among youth in Serbia. To evaluate the impact of TB intervention, we implement: online baseline and end-line survey with nonparticipants of the TBI on the representative sample in targeted towns (control group). Additionally we conducted testing the experimental group twice: pretest at the beginning of each TBI and post testing of participants after the play. A sample of 500 respondents aged 18-30 years, from 9 towns in Serbia responded to online questionnaire in September 2017, in a baseline research. Pre and post measurement of all tested variables among participants in nine towns would be performed. End-line survey with 500 respondents would be conducted at the end of the project (early year 2018). After the first TBI (60 participants) no impact was detected on measured indicators: perception of desirable characteristics of man F(1,59)= 1.291, p=.260; perception of desirable characteristics of women F(1,55)=1.386, p= .244; gender identity importance F(1,63)= .050, p=.824; sex related behavior F(1,61)=1,145, p=.289; gender equality on labor market F(1,63)=.076, p=.783; gender equality in partnership F(1,61)=.201, p=.656; However, we hope that following intervention would bring more data showing that participatory theatre intervention explaining gender as a social construct could have additional positive impact in traditional educational system.

Keywords: educational impact, gender identity, gender role, participatory theatre based intervention

Procedia PDF Downloads 182

Authors: Farzaneh Badinloo, Niloufar Jalali-Moghadam, Reza Kormi-Nouri

Abstract:

The aim of this study was to explore the short-term and working memory performances across age and gender in school aged children. Most of the studies have been interested in looking into memory changes in adult subjects. This study was instead focused on exploring both short-term and working memories of children over time. Totally 410 school child participants belonging to four age groups (approximately 8, 10, 12 and 14 years old) among which were 201 girls and 208 boys were employed in the study. digits forward and backward tests of the Wechsler children intelligence scale-revised were conducted respectively as short-term and working memory measures. According to results, there was found a general increment in both short-term and working memory scores across age (p ˂ .05) by which whereas short-term memory performance was shown to increase up to 12 years old, working memory scores showed no significant increase after 10 years old of age. No difference was observed in terms of gender (p ˃ .05). In conclusion, this study suggested that both short-term and working memories improve across age in children where 12 and 10 years of old are likely the crucial age periods in terms of short-term and working memories development.

Keywords: age, gender, short-term memory, working memory

Procedia PDF Downloads 478

Authors: Raluca Ionela Maxim

Abstract:

Designing a gender responsive Science, Technology, Engineering and Mathematics (STEM) mobile game based learning solution (mGBL) is a challenge in terms of content, gamification level and equal engagement of girls and boys. The goal of this case study was to research and create a high-fidelity prototype design of a mobile game that contains role-models as avatars that guide and expose girls and boys to STEM learning content. For this research purpose it was applied the methodology of design sprint with five-phase process that combines design thinking principles. The technique of this methodology comprises smart interviews with STEM experts, mind-map creation, sketching, prototyping and usability testing of the interactive prototype of the gender responsive STEM mGBL. The results have shown that the effect of the avatar/role model had a positive impact. Therefore, by exposing students (boys and girls) to STEM role models in an mGBL tool is helpful for the decreasing of the gender inequalities in STEM fields.

Keywords: design thinking, design sprint, gender-responsive STEM education, mobile game based learning, role-models

Procedia PDF Downloads 135

Authors: Milind Patil

Abstract:

Present paper is a discussion on Hindi-Marathi Morphological Analysis and generating rules for Machine Translation on the basis of Machine Readable Dictionary (MRD). This used Transformative Generative Grammar (TGG) rules to design the MRD. As per TGG rules, the suffix of a particular root word is based on its Tense, Aspect, Modality and Voice. That's why the suffix is very important for the word meanings (or root meanings). The Hindi and Marathi Language both have relation with Indo-Aryan language family. Both have been derived from Sanskrit language and their script is 'Devnagari'. But there are lots of differences in terms of semantics and grammatical level too. In Marathi, there are three genders, but in Hindi only two (Masculine and Feminine), the Natural gender is absent in Hindi. Likewise other grammatical categories also differ in their level of use. For MRD the suffixes (or Morpheme) are of particular root word for GNP (Gender, Number and Person) are based on its natural phenomena. A particular Suffix and Morphine change as per the need of person, number and gender. The design of MRD also based on this format. In first, Person, Number, Gender and Tense are key points than root words and suffix of particular Person, Number Gender (PNG). After that the inferences are drawn on the basis of rules that is (V.stem) (Pre.T/Past.T) (x) + (Aux-Pre.T) (x) → (V.Stem.) + (SP.TM) (X).

Keywords: MRD, TGG, stem, morph, morpheme, suffix, PNG, TAM&V, root

Procedia PDF Downloads 324

Authors: Gusa Hall, Barrie Keeler, Achal Khanna

Abstract:

Introduction: NICE guidelines have highlighted the consequences of IV fluid mismanagement. The main aim of this study was to audit fluid prescribing post laparotomies to identify if fluids were prescribed in accordance to NICE guidelines. Methodology: Retrospective database search of eight specific laparotomy procedures (colectomy right and left, Hartmann’s procedure, small bowel resection, perforated ulcer, abdominal perineal resection, anterior resection, pan proctocolectomy, subtotal colectomy) highlighted 29 laparotomies between April 2019 and May 2019. Two of 29 patients had secondary procedures during the same admission, n=27 (patients). Database case notes were reviewed for date of procedure, length of admission, fluid prescribed and amount, nasal gastric tube output, daily bloods results for electrolytes sodium and potassium and operational losses. Results: n=27 based on 27 identified patients between April 2019 – May 2019, 93% (25/27) received IV fluids, only 19% (5/27) received the correct IV fluids in accordance to NICE guidelines, 93% (25/27) who received IV fluids had the correct electrolytes levels (sodium & potassium), 100% (27/27) patients received blood tests (U&E’s) for correct electrolytes levels. 0% (0/27) no documentation on operational losses. IV fluids matched nasogastric tube output in 100% (3/3) of the number of patients that had a nasogastric tube in situ. Conclusion: A PubMed database literature review on barriers to safer IV prescribing highlighted educational interventions focused on prescriber knowledge rather than how to execute the prescribing task. This audit suggests IV fluids post laparotomies are not being prescribed consistently in accordance to NICE guidelines. Surgical management plans should be clearer on IV fluids and electrolytes requirements for the following 24 hours after the plan has been initiated. In addition, further teaching and training around IV prescribing is needed together with frequent surgical audits on IV fluid prescribing post-surgery to evaluate improvements.

Keywords: audit, IV Fluid prescribing, laparotomy, NICE guidelines

Procedia PDF Downloads 120

Authors: Humera Malik

Abstract:

Gender inequality, as a societal issue, is prevalent in all spheres of life in Pakistan. It is world-wide understood that gender equality is a basic right of every human being as well as the source of development and prosperity for the whole country. In fact, many countries endeavor to ensure equal opportunities for men and women which will, in turn, help to attain sustainable growth in every field. Most of the women in Pakistan live their life under the societal pressure which is exerted by centuries old traditions. This archaic setup restricts women to stay at home because their survival is conditional to their total subjugation to the male member of the family. This patriarchal structure confers men the right to deal women as their property. It is not wrong to say that women endure severe discrimination in their whole life. No doubt, women are confronted with multifaceted discrimination in the field of education, health, politics, social status, etc. The main theme of this research is to ascertain the present condition of gender inequality in the field of economy in Pakistan. Pakistan’s poor ranking in Global Gender Gap Index, 2016 clearly depicts that women are deprived of fundamental rights as well as equal opportunities of development. This very state of affairs depicts the real picture of government’s commitment to women empowerment and gender equality. The nature of this research is descriptive which helps to determine the status of women in Pakistan on the basis of labour force participation, wage gap, estimated incomes, and ratio of high ranking positions secured by women. It is an endeavor to understand the reasons of economic inequality by following qualitative method of research. Moreover, few recommendations will be suggested to get rid of this issue.

Keywords: dismal, discrimination, feudal, patriarchal, wage gap

Procedia PDF Downloads 162

Authors: Ramona Georgeta Biholar

Abstract:

Gender-based violence against women plagues societies around the world. The work to eliminate it is an ongoing battle. At the international level, Article 5 (a) CEDAW establishes an agenda for social and cultural transformation: it imposes on States parties to CEDAW an obligation to modify sex roles and stereotypical social and cultural patterns of conduct. Also, it provides for the protection of women from violence stemming from such gender norms. Yet, the lived realities of women are frequently disconnected from this agenda. Nonetheless, it is the reality of the local that is crucial for the articulation, implementation and realization of women’s rights in general, and for the elimination of gender-based violence against women in particular. In this paper we discuss the transformation of sex roles and gender stereotyping with a view to realize women’s right to be free from gender-based violence. This paper is anchored in qualitative data collection undertaken in Jamaica and socio-legal research. Based on this research, 1) We explain the process of vernacularisation as a strategy that enables women’s human rights to hit the ground and benefit rights holders, and 2) We present a synergistic model for the implementation of Article 5 (a) CEDAW so that women’s right to be free from gender-based violence can be realized in a concrete national jurisdiction. This model is grounded in context-based demands and recommendations for social and cultural transformation as a remedy for the incidence of gender-based violence against women. Moreover, the synergistic model offers directions that have a general application for the implementation of CEDAW and Article 5 (a) CEDAW in particular, with a view to realize women’s right to be free from gender-based violence. The model is thus not only a conceptual tool of analysis, but also a prescriptive tool for action. It contributes to the work of both academics and practitioners, such as Governmental officials, and national and local civil society representatives. Overall, this paper contributes to understanding the process necessary to bridge that gap between women’s human rights norms and women’s life realities of discrimination and violence.

Keywords: CEDAW, gender-based violence against women, international human rights law, women’s rights implementation, the Caribbean

Procedia PDF Downloads 332

Authors: Jagadish Rao Padubidri, Mehak Bhandary, Sowmya J. Rao

Abstract:

Introduction: The significance of the human foot and its measurements in identifying an individual has been proved a lot of times by different studies in different geographical areas and its association to the stature and gender of the individual has been justified by many researches. In our study we have used different foot measurements including the length, width, malleol height and navicular height for establishing its association to stature and gender and to find out its accuracy. The purpose of this study is to show the relation of foot measurements with stature and gender, and to derive Multiple and Logistic regression equations for stature and gender estimation in South Indian population. Materials and Methods: The subjects for this study were 200 South Indian students out of which 100 were females and 100 were males, aged between 18 to 24 years. The data for the present study included the stature, foot length, foot breath, foot malleol height, foot navicular height of both right and left foot. Descriptive statistics, T-test and Pearson correlation coefficients were derived between stature, gender and foot measurements. The stature was estimated from right and left foot measurements for both male and female South Indian population using multiple regression analysis and logistic regression analysis for gender estimation. Results: The means, standard deviation, stature, right and left foot measurements and T-test in male population were higher than in females. LFL (Left foot length) is more than RFL (Right Foot length) in male groups, but in female groups the length of both foot are almost equal [RFL=226.6, LFL=227.1]. There is not much of difference in means of RFW (Right foot width) and LFW (Left foot width) in both the genders. Significant difference were seen in mean values of malleol and navicular height of right and left feet in male gender. No such difference was seen in female subjects. Conclusions: The study has successfully demonstrated the correlation of foot length in stature estimation in all the three study groups in both right and left foot. Next in parameters are Foot width and malleol height in estimating stature among male and female groups. Navicular height of both right and left foot showed poor relationship with stature estimation in both male and female groups. Multiple regression equations for both right and left foot measurements to estimate stature were derived with standard error ranging from 11-12 cm in males and 10-11 cm in females. The SEE was 5.8 when both male and female groups were pooled together. The logistic regression model which was derived to determine gender showed 85% accuracy and 92.5% accuracy using right and left foot measurements respectively. We believe that stature and gender can be estimated with foot measurements in South Indian population.

Keywords: foot length, gender, stature, South Indian

Procedia PDF Downloads 335

Authors: A. K. O'Loughlin

Abstract:

In Simone de Beauvoir’s climatic 1959 meditation, The Second Sex, she avows that 'On ne naît pas femme; on le devient,' translated most recently in the unabridged text (2010) as 'One is not born, but rather becomes, woman.' The signifier ‘woman’ in this context, signifies Beauvoir’s contemplation of the institution, the concept of woman(ness) defined in relation to the binary and hegemonic man(ness.) She is 'the other.' This paper is a theoretical contemplation of (1) how we actively teach 'othering' in the institution of schooling and (2) new considerations of pluralism for self-reflection and subversion that teachers, in particular, are faced with. How, in schooling, do we learn one’s options for racialized, classed and sexualized gender identification and the hierarchical signification that define these signifiers? Just like the myth of apolitical schooling, we cannot escape teaching social organization in the classroom. Yet, we do have a choice. How do we as educators learn about our own embodied intersectionalities? How do we unlearn our own binaries? How do we teach about intersectional gender? How do we teach 'the other'? We posit the processes of these reflections by educators may move our classrooms beyond binaries, engage pluralism and queer alterity itself.

Keywords: othering, alterity, education, schooling, identity, racialization, gender, intersectionality, pluralism

Procedia PDF Downloads 248

Authors: Szymon Misiek

Abstract:

The genderqueer (or gender non-binary, both terms referring to those individuals who are identified as neither men nor women) community has been gaining greater visibility over the last few years. This includes legal recognition, representation in popular media, and inclusion of non-binary perspectives in research on transgender issues. Another important aspect of visibility is language. Gender-neutrality, often associated with genderqueer people, is relatively easy to achieve in natural-gender languages such as English. This can be observed in the growing popularity of the 'singular they' pronoun (used specifically with reference to genderqueer individuals) or the gender-neutral title 'Mx.' (as an alternative to 'Ms./Mr.'). 'Singular they' seems to have become a certain standard in the genderqueer community. Grammatical-gender languages, such as Polish, provide for a greater challenge to genderqueer speakers. In Polish, every noun is inherently gendered, while verbs, adjectives, and pronouns inflect for gender. Those who do not wish to settle for using only either masculine or feminine forms (which some genderqueer Polish speakers do choose) have to somehow mix the two, attempt to avoid gendered forms altogether, or turn to non-standard forms, such as neuter (not used for people in standard Polish), plurals (vaguely akin to English 'singular they'), or neologisms (such as verb forms using the '-u-' affix). The following paper presents the results of a survey conducted among genderqueer speakers of Polish regarding their choice of linguistic strategies. As no definitive standard such as 'singular they' has (yet) emerged, it rather seeks to emphasize the diversity of chosen strategies and their relation to a person's specific identity as well as the context an exchange takes place. The findings of the study may offer an insight into how heavily gendered languages deal with non-normatively gendered experiences, and to what extent English influences this process (e.g., the majority of genderqueer poles choose English terms to label their identity), as well as help design good practices aimed at achieving gender-equality in speech.

Keywords: genderqueer, grammatical gender in Polish, non-binary, transgender

Procedia PDF Downloads 139

Authors: Yehia Manawi, Ahmad Kayvanifard

Abstract:

Membrane distillation is an emerging technology which has been used to produce freshwater and purify different types of aqueous mixtures. Qatar is an arid country where almost 100% of its freshwater demand is supplied through the energy-intensive thermal desalination process. The country’s need for water has reached an all-time high which stipulates finding an alternative way to augment freshwater without adding any drastic affect to the environment. The objective of this paper was to investigate the potential of using the industrial low grade waste heat to produce freshwater using membrane distillation. The main part of this work was conducting a heat audit on selected Qatari chemical industries to estimate the amounts of freshwater produced if such industrial waste heat were to be recovered. By the end of this work, the main objective was met and the heat audit conducted on the Qatari chemical industries enabled us to estimate both the amounts of waste heat which can be potentially recovered in addition to the amounts of freshwater which can be produced if such waste heat were to be recovered. By the end, the heat audit showed that around 605 Mega Watts of waste heat can be recovered from the studied Qatari chemical industries which resulted in a total daily production of 5078.7 cubic meter of freshwater. This water can be used in a wide variety of applications such as human consumption or industry. The amount of produced freshwater may look small when compared to that produced through thermal desalination plants; however, one must bear in mind that this water comes from waste and can be used to supply water for small cities or remote areas which are not connected to the water grid. The idea of producing freshwater from the two widely-available wastes (thermal rejected brine and waste heat) seems promising as less environmental and economic impacts will be associated with freshwater production which may in the near future augment the conventional way of producing freshwater currently being thermal desalination. This work has shown that low grade waste heat in the chemical industries in Qatar and perhaps the rest of the world can contribute to additional production of freshwater using membrane distillation without significantly adding to the environmental impact.

Keywords: membrane distillation, desalination, heat recovery, environment

Procedia PDF Downloads 319

Authors: C. Leiber

Abstract:

International human rights treaties ensure basic rights to all people, regardless of nationality. These treaties have developed in a predominantly Western environment, and their implementation into non-western contexts often raises questions of the transfer-ability of value systems and governance structures. International human rights treaties also postulate the right to the full enjoyment and expression of one’s own culture, known as cultural rights. Many cultural practices and traditions in South Sudan serve as an obstacle to the adaptation of human rights and internationally agreed-upon standards, specifically those pertaining to women’s rights and gender equality. This paper analyzes the specific social, political, and economic conflicts between women’s rights and cultural rights within the context of South Sudan’s evolution into a sovereign nation. It comprehensively evaluates the legal status of South Sudanese women and –based on the empirical evidence- assesses gender equality in four key areas: Marriage, Education, Violence against Women, and Inheritance. This work includes an exploration into how South Sudanese culture influences, and indeed is intertwined with, social, political, and economic spheres, and how it limits gender equality and impedes the full implementation of international human rights treaties. Furthermore, any negative effects which systemic gender inequality and cultural practices that are oppressive to women have on South Sudan as a developing nation are explored. Finally, those areas of conflict between South Sudanese cultural rights and international women’s rights are outlined which can be mitigated or resolved in favor of elevating gender equality without imperializing or destroying South Sudanese culture.

Keywords: cultural rights, gender equality, international human rights, South Sudan

Procedia PDF Downloads 354

Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

Abstract:

In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

Procedia PDF Downloads 77

Authors: Jin Koo

Abstract:

The main purpose of this study is to investigate the comparability of student scores obtained from Test Center (TC) vs. Online-Proctored (OP) Delivery in the three subject areas of Verbal, Reading, and Mathematics for each level (Middle and Upper). Also, this study examines whether there is an interaction effect between test deliveries (TC vs. OP) and gender/ethnicity/ability level in each subject area. The test used in this study is a multiple-choice standardized test for students in grades 5-11. For this study, data were collected during the 2022-23 test administration. This research used a one-factor between-subjects ANOVA and Cohen’s d to compare the TC and OP groups’ test means for each level and each subject area. Also, 2-factor between-subjects ANOVAs were conducted to investigate examinee characteristics: gender (male and female), ethnicity (African-American, Asian, Hispanic, Multi-racial, and White), and ability level (low, average, and high-ability groups). The author found that students’ test scores in some subject areas varied between TC and OP test deliveries by gender, ethnicity, and ability level, meaning that gender, ethnicity, and ability level were related to the score difference. These results will be discussed according to the current testing systems.

Keywords: ability level, ethnicity, gender, online-proctored delivery, standardized test, test center

Procedia PDF Downloads 55

Authors: Juanita Morris

Abstract:

The purpose of this study will examine the mediating relationships between the theories of intelligence, mathematics anxiety, gender stereotype threat, meta-cognition and math performance through the use of eye tracking technology, affecting student perception and problem-solving abilities. The participants will consist of (N=80) female graduate students. Test administered were the Abbreviated Math Anxiety Scale, Tobii Eye Tracking software, gender stereotype threat through Google images, and they will be asked to describe their problem-solving approach allowed to measure metacognition. Participants will be administered mathematics problems while having gender stereotype threat shown to them through online images while being directed to look at the eye tracking software Tobii. We will explore this by asking ‘Is mathematics anxiety associated with the theories of intelligence and gender stereotype threat and how does metacognition and math performance place a role in mediating those perspectives?’. It is hypothesized that math-anxious students are more likely affected by the gender stereotype threat and that may play a role in their performance? Furthermore, we also want to explore whether math anxious students are more likely to be an entity theorist than incremental theorist and whether those who are math anxious will be more likely to be fixated on variables associated with coefficients? Path analysis and independent samples t-test will be used to generate results for this study. We hope to conclude that both the theories of intelligence and metacognition mediate the relationship between mathematics anxiety and gender stereotype threat.

Keywords: math anxiety, emotions, affective domains fo learning, cognitive underlinings

Procedia PDF Downloads 269

Authors: Jin Koo

Abstract:

During the coronavirus pandemic, there has been a further increasing demand for computer-based tests (CBT), and now it has become an important test mode. The main purpose of this study is to investigate the comparability of student scores obtained from computerized-based formats of a standardized test in the two subject areas of reading and mathematics. Also, this study investigates whether there is an interaction effect between test modes of CBT and paper-based tests (PBT) and gender/ability level in each subject area. The test used in this study is a multiple-choice standardized test for students in grades 8-11. For this study, data were collected during four test administrations: 2015-16, 2017-18, and 2020-21. This research used a one-factor between-subjects ANOVA to compute the PBT and CBT groups’ test means for each subject area (reading and mathematics). Also, 2-factor between-subjects ANOVAs were conducted to investigate examinee characteristics: gender (male and female), ethnicity (African-American, Asian, Hispanic, multi-racial, and White), and ability level (low, average, and high-ability groups). The author found that students’ test scores in the two subject areas varied across CBT and PBT by gender and ability level, meaning that gender, ethnicity, and ability level were related to the score difference. These results will be discussed according to the current testing systems. In addition, this study’s results will open up to school teachers and test developers the possible influence that gender, ethnicity, and ability level have on a student’s score based on whether they take the CBT or PBT.

Keywords: ability level, computer-based, gender, paper-based, test

Procedia PDF Downloads 100

Authors: Churamani Pokhrel, C. B. Jha, S. R. Niraula, P. R. Pokharel

Abstract:

Human identification is one of the most challenging subjects that man has confronted. The determination of adult sex and stature are two of the four key factors (sex, stature, age, and race) in identification of an individual. Craniofacial and odontometric parameters are important tools for forensic anthropologists when it is not possible to apply advanced techniques for identification purposes. The present study provides anthropometric correlation of the parameters with stature and gender and also devises regression formulae for reconstruction of stature. A total of 312 Nepalese students with equal distribution of sex i.e., 156 male and 156 female students of age 18-35 years were taken for the study. Total of 10 parameters were measured (age, sex, stature, head circumference, head length, head breadth, facial height, bi-zygomatic width, mesio-distal canine width and inter-canine distance of both maxilla and mandible). Co-relation and regression analysis was done to find the association between the parameters. All parameters were found to be greater in males than females and each was found to be statistically significant. Out of total 312 samples, the best regressor for the determination of stature was head circumference and mandibular inter-canine width and that for gender was head circumference and right mandibular teeth. The accuracy of prediction was 83%. Regression equations and analysis generated from craniofacial and odontometric parameters can be a supplementary approach for the estimation of stature and gender when extremities are not available.

Keywords: craniofacial, gender, odontometric, stature

Procedia PDF Downloads 191

Authors: KangQi Jin

Abstract:

School-Related Gender-Based Violence (SRGBV) seriously impacts the victim's physical and mental health and academic and employment prospects. Due to the lack of protective policies for sexual minority students in mainland China at present, the well-being of those students in China is seriously endangered by SRGBV, and their physical and mental health is at great risk. By analyzing the current situation of stigmatization of sexual minority students and the harm brought to them by gender violence, this study proposes some strategies to reduce SRGBV on sexual minorities. First, the nation should set laws to protect the rights and interests of sexual minorities, and second, universities should make multifaceted efforts to reduce these violent phenomena. The violence experienced by students of sexual minorities has a crucial impact on their future physiology and psychology, and through the research, in this paper, the author hope can provide suggestions for scholars who try to study related fields in the future.

Keywords: sexual minority, school-related gender-based violence, response, strategies

Procedia PDF Downloads 105

Authors: Sonia Wahengbam, Natasha Elangbam

Abstract:

Female impersonation has existed through the length of human civilization and the breadth of its cultures. Transvestism and drag queen cultures have created multi-sited spaces where in the shadow of art, one can cross the gender barrier and express one’s hidden identity. This paper will explore a dynamic cultural space that exists in Manipur, a state in the northeastern region of India, where the female impersonators (nupi shabis) of a folk theater (Shumang Leela) are using this traditional and popular art form to claim social acceptance of their homosexual identities through the medium of entertainment. It will highlight how by crossing the gender boundary, this third gender group has carved out a unique socio-economic niche where they have exploited their sexual identities to their advantage. The paper will trace the expanding cultural ‘’borderland’’ of Manipur where there is an increasing sense of ‘becoming’, belonging and sharing” of identities through the interweaving of old and new media. The research will be based on interviews with the nupi shabis, cultural critics and other experts.

Keywords: transvestism, Manipur, female impersonators (nupi shabis), Shumang Leela, gender

Procedia PDF Downloads 440

Authors: Lucy Novianti

Abstract:

The purpose of this study is to determine the effect of corporate governance, ownership structure, and cash holdings on firm value, either direct or indirect through profitability as an intervening variable for non-financial companies listed on the Indonesia Stock Exchange during 2006 to 2014. Samples of 176 firms are chosen based on purposive sampling method. The results of this study conclude that profitability, the size of Audit Committee, audit quality, and cash flow have positive effects on firm value. This study also shows that the meeting frequency of the Board of Directors and free cash flow have negative effects on firm value. In addition, this study finds that the size of the Board of Directors, Independent Commissioner, and ownership structure do not have significant effects on firm value. In this study, the function of profitability as an intervening variable can only be done on the impact of the meeting frequency of the Board of Directors and cash flow on firm value. This study provides a reference for management in decision making concerning the application of corporate governance, cash holdings, and financial performance. Moreover, it can be used as additional information for investors in assessing the feasibility of an investment. Finally, it provides a suggestion for the government regarding the regulation of corporate governance.

Keywords: cash holdings, corporate governance, firm value, ownership structure, profitability

Procedia PDF Downloads 262

Authors: Mary-Magdalene N. Chumbow

Abstract:

This study explores how a reality TV show which aired in Nigeria in 2019 (Big Brother Naija - BBN), played a role in enhancing gender-biased conversations among its viewers and social media followers. Thematic analysis is employed here to study Twitter conversations among BBN 2019 followers, which ensued after the show had stopped airing. The study reveals that the show influenced the way viewers and fans engaged with each other, as well as with the show’s participants, on Twitter, and argues that, despite having aired for a short period of time, BBN 2019 was able to draw people together and provide a community where viewers could engage with each other online. Though the show aired on TV, the viewers found a digital space where they could air their views, react to what was happening on the show, as well as simply catch up on action that they probably missed. Within these digital communities, viewers expressed their attractions, disgust and identities, most of these having a form of reference to sexuality and gender identities and roles, as were also portrayed by the show’s producers both on TV and on social media.

Keywords: commodification of bodies, gender stereotypes, Big Brother Naija, social media

Procedia PDF Downloads 133

Authors: María Del Carmen Pardo Ferreira, Fernando Rodriguez Cortes, Juan Carlos Rubio Romero

Abstract:

According to the International Labor Organization, every day there is more presence of women in the labor market although inequality between women and men persists in world labor markets. In order to try to reduce this gender inequality in the work environment, the present study is proposed, which aims to analyze the occupational accidents suffered by women and occurred in Spain between 2015 and 2018. For this, the methodology used was based on a statistical analysis of the data provided by the Government of Spain. The results will allow to know in which jobs women suffer accidents, in what type of companies and the severity of the accident. Based on these results, specific intervention policies may be defined according to the needs detected in each sector.

Keywords: Injured women, Gender perspective, Occupational accidents, Occupational health and safety

Procedia PDF Downloads 176

Authors: Tracey Jean Boisseau

Abstract:

Recently, the rise of concerted right-wing and authoritarian movements has put feminists as well as women, queer, trans, and non-binary folk, immigrants, refugees, the global poor, and people of color in their crosshairs. The U.S. is seeing unprecedented attacks on liberal democratic institutions, escalating “culture wars,” and increased anti-intellectual vitriol specifically targeting feminist and anti-racist educators and scholars. Such vitriol has fueled new legislation curtailing or outright banning of “gender studies” for its ideological commitment to theorizing gender identity as a cultural construct and an inherently political project rather than a “natural” binary that can not be contested or interrogated. At the same time, across the globe—in Afghanistan, Argentina, Brazil, France, Haiti, Hungary, Kenya, Nicaragua, Nigeria, Pakistan, the Philippines, Poland, Russia, South Korea, Sweden, Turkey, Uganda, the United Kingdom, and elsewhere—emergent anti-feminist, nativist, and white-supremacist political parties, as well as established autocratic and authoritarian regimes, have instituted blatantly misogynistic, anti-queer, and anti-trans legislation, often accompanied by governmental and extra-governmental policies explicitly intended to marginalize, erase, suppress, or extinguish gender studies as a legitimate academic discipline, topic of research, and teaching field. This paper considers the origins and effects of such legislation -as well as the strategies exhibited by practitioners of gender studies to counter these effects and resist erasure- from a cross-cultural perspective. The research underpinning this paper’s conclusions includes a survey of nearly 2000 gender studies programs in the U.S. and interviews with dozens of gender studies scholars and administrative leaders of gender-studies programs located worldwide. The goal of this paper is to illuminate distinctions, continuities, and global connections between anti-gender studies legislation that emanates from within national borders but arises from rightwing movements that supercede those borders, and that, ultimately, require globalist responses.

Keywords: anti-feminist, anti-LGBTQ, legislation, criminalization, authoritarianism, globalization

Procedia PDF Downloads 78

Authors: Edna Roseline Dede Tetteh

Abstract:

Reproductive health research and discussions have, over the years, placed a special focus on Africa. This is partly due to the significant relationship between African cultures and reproductive health. Several studies have also acknowledged the economic impact of reproductive health in Africa, because of which reproductive health, particularly family planning, has featured prominently in many economic discussions about Africa. Gender, which is a major element of most African cultures, inspired this study. Given that gender has a significant cultural influence in Africa, the study examined the effect of gender inequality on reproductive health in Africa, with a special focus on Ghana. Specifically, the study examined whether there exists any relationship between gender inequality and reproductive health and, if there is, what the nature and the effect of the relationship are. The study's findings were based on data gathered from 2304 respondents, randomly selected from Ghana's different tribes and ethnic groups. Given that the study was focused on the influence of gender in sexual relationships, the study’s population was people 16 years and above since 16 is the legal age of sexual consent in Ghana. Data was collected through questionnaires and interviews. It was found that the beliefs and practices of the traditional Ghanaian society, like most African societies, have direct and significant impacts on reproductive health. Males in these cultures have more control over reproductive health decisions and choices than females. The study found that it was culturally condemnable for a wife to refuse her husband’s request for sex, even when she is not in the mood for sex, or she is unwell. It was further found that, when it comes to the decision of birth control, males have more power. Consequently, females with reproductive health conditions have no control over choices that support their reproductive health conditions; they must always satisfy their husbands’ sexual needs. Most of the female respondents indicated they had less or no control over protecting themselves from reproductive health risks unless they had the understanding and support of their sexual partners.

Keywords: culture, gender, Ghana, inequality, reproductive health

Procedia PDF Downloads 29

Authors: Thomas Suarez, Anne-Sophie Grenouilleau, Erwan Autin, Alexandre Biosse-Duplan, Emmanuelle Blondet, Laurence Chazalette, Marie Coniel, Agnes Dessaigne, Sylvie Lascols, Andrea Lasserre, Candice Legris, Pierre Liot, Aline Metais, Karine Petitprez, Christophe Varlet, Christian Saout

Abstract:

Background: The role of biological sex and gender identity -whether assigned or chosen- as health determinants are far from a recent discovery: several reports have stressed out how being a woman or a man could affect health on various scales. However, taking it into consideration beyond stereotypes and rigid binary assumptions still seems to be a work in progress. Method: The report is a synthesis on a variety of specific topics, each of which was studied by a specialist from the French National Authority for Health (HAS), through an analysis of existing literature on both healthcare policy construction process and instruments (norms, data analysis, clinical trials, guidelines, and professional practices). This work also implied a policy analysis of French recent public health laws and a retrospective study of guidelines with a gender mainstreaming approach. Results: The analysis showed that though sex and gender were well-known determinants of health, their consideration by both public policy and health operators was often incomplete, as it does not incorporate how sex and gender interact, as well as how they interact with other factors. As a result, the health and social care systems and their professionals tend to reproduce some stereotypical and inadequate habits. Though the data available often allows to take sex and gender into consideration, such data is often underused in practice guidelines and policy formulation. Another consequence is a lack of inclusiveness towards transgender or intersex persons. Conclusions: This report first urges for raising awareness of all the actors of health, in its broadest definition, that sex and gender matter beyond first-look conclusions. It makes a series of recommendations in order to reshape policy construction in the health sector on the one hand and to design public health instruments to make them more inclusive regarding sex and gender on the other hand. The HAS finally committed to integrate sex and gender preoccupations in its workings methods, to be a driving force in the spread of these concerns.

Keywords: biological sex, determinants of health, gender, healthcare policy instruments, social accompaniment

Procedia PDF Downloads 128

Authors: G. T. Ntuli

Abstract:

This paper critically examines the gender dynamics of a Zulu girl child in her religio-cultural context from the postcolonial feminist perspective. As one of the former colonized ethnic groups in the South African context, the Zulu tribe used to have particular and contextual religio-cultural ways of a girl’s upbringing. This included traditional and cultural norms that any member of the community could not infringe without serious repercussions from the community members. However, the postcolonial social position of a girl child within this community became ambiguous and unpredictable due to colonial changes that enhanced gender dynamics that propelled tribal communities into deeper patriarchal structures. In the empirical study conducted within the Zulu context, which investigated the retrieval of ubuntombi (virginity) as a Zulu cultural heritage, identity and sex education as a path to adulthood, it was found that a Zulu girl child’s social position is geared towards double oppression due to gender dynamics that she experiences in her lifetime. It is these gender dynamics that are examined in this paper from the postcolonial feminist perspective. These gender dynamics are at play from the birth of a girl child, developmental stage to puberty and marriage rituals. These rituals and religio-cultural practices are meant to shape and mold a ‘good woman’ in the Zulu cultural context but social gender inequality that elevates males over females propel women social status into life denying peripheral positions. Consequently, in the place of a ‘good woman’ in the communal view, an oppressed and dehumanized woman becomes the outcome of such gender dynamics, more often treated with contempt, despised and violated in many demeaning ways. These do not only leave women economically and socio-politically impoverished, but also having to face violence of all kinds such as domestic, emotional, sexual and gender-based violence that are increasingly becoming a scourge in some of the sub-Saharan African countries including South Africa. It is for this reason that this paper becomes significant, not only within the Zulu context where the research was conducted, but also in all the countries that practice and promote patriarchal tendencies in the name of religio-cultural practices. There is a need for a different outlook as to what it means to be a ‘good woman’ in the cultural context, because if the goodness of a woman is determined by life denying cultural practices, such practices need to be deconstructed and discarded.

Keywords: feminist, gender dynamics, postcolonial, religio-cultural, Zulu girl child

Procedia PDF Downloads 156

Authors: Gokulan Vethanayakam, Daniel Aston

Abstract:

Introduction: The ReSPECT process supports healthcare professionals when making patient-centered decisions in the event of an emergency. It has been widely adopted by the NHS in England and allows patients to express thoughts and wishes about treatments and outcomes that they consider acceptable. It includes (but is not limited to) cardiopulmonary resuscitation decisions. ReSPECT conversations should ideally occur prior to ICU admission and should be documented in the eight sections of the nationally-standardised ReSPECT form. This audit evaluated the use of ReSPECT on a busy cardiothoracic ICU in an NHS Trust where established policies advocating its use exist. Methods: This audit was a retrospective review of ReSPECT forms for a sample of high-risk patients admitted to ICU at the Royal Papworth Hospital between January 2021 and March 2022. Patients all received one of the following interventions: Veno-Venous Extra-Corporeal Membrane Oxygenation (VV-ECMO) for severe respiratory failure (retrieved via the national ECMO service); cardiac or pulmonary transplantation-related surgical procedures (including organ transplants and Ventricular Assist Device (VAD) implantation); or elective non-transplant cardiac surgery. The quality of documentation on ReSPECT forms was evaluated using national standards and a graded ranking tool devised by the authors which was used to assess narrative aspects of the forms. Quality was ranked as A (excellent) to D (poor). Results: Of 230 patients (74 VV-ECMO, 104 transplant, 52 elective non-transplant surgery), 43 (18.7%) had a ReSPECT form and only one (0.43%) patient had a ReSPECT form completed prior to ICU admission. Of the 43 forms completed, 38 (88.4%) were completed due to the commencement of End of Life (EoL) care. No non-transplant surgical patients included in the audit had a ReSPECT form. There was documentation of balance of care (section 4a), CPR status (section 4c), capacity assessment (section 5), and patient involvement in completing the form (section 6a) on all 43 forms. Of the 34 patients assessed as lacking capacity to make decisions, only 22 (64.7%) had reasons documented. Other sections were variably completed; 29 (67.4%) forms had relevant background information included to a good standard (section 2a). Clinical guidance for the patient (section 4b) was given in 25 (58.1%), of which 11 stated the rationale that underpinned it. Seven forms (16.3%) contained information in an inappropriate section. In a comparison of ReSPECT forms completed ahead of an EoL trigger with those completed when EoL care began, there was a higher number of entries in section 3 (considering patient’s values/fears) that were assessed at grades A-B in the former group (p = 0.014), suggesting higher quality. Similarly, forms from the transplant group contained higher quality information in section 3 than those from the VV-ECMO group (p = 0.0005). Conclusions: Utilisation of the ReSPECT process in high-risk patients is yet to be well-adopted in this trust. Teams who meet patients before hospital admission for transplant or high-risk surgery should be encouraged to engage with the ReSPECT process at this point in the patient's journey. VV-ECMO retrieval teams should consider ReSPECT conversations with patients’ relatives at the time of retrieval.

Keywords: audit, critical care, end of life, ICU, ReSPECT, resuscitation

Procedia PDF Downloads 66