Search results for: strategic culture
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4839

Search results for: strategic culture

1239 A Risk-Based Modeling Approach for Successful Adoption of CAATTs in Audits: An Exploratory Study Applied to Israeli Accountancy Firms

Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

Abstract:

Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits.

Keywords: audit risk, CAATTs, financial auditing, information technology, technology adoption models

Procedia PDF Downloads 49
1238 A Diagnostic Study of Rape Culture in India

Authors: V. U. Ameera

Abstract:

Rape has become an epidemic in India. Rape becomes a repressive weapon, which used to make them silent or used sometimes as a mode of punishment. Even for marrying above their status or for caste violation through a marriage of their choice, women are sentenced for mass rape, and the retribution is done in the presence of her family and villagers. Dalit or lower class women are brutally raped in a process of chastisement carried out by the upper class to keep the former always under their feet. Even in police stations, women are raped so that, their wretched condition will compel them to blurt out the truth. In a patriarchal society, for every trespass of woman, she is retaliated with a trespass into her body, which they think is the finest fine she can pay, as they are still driven by Victorian morality and believe once ‘the jewel’ is stolen, it is stolen forever. Even when the reports of brutal rapes comes out, those who are in responsible position also take the girls to task for going out in inappropriate time. As it is elsewhere in the world, in India too rape is a destructive weapon used to destroy men folk morally and psychologically, as they deem their honor rest in their protecting the purity of their women. During the communal skirmishes, as it is evident from Gujarat and Muzzafar Nagar recently, women are subjected to mass rape so that they can terrorize their men. Even women writers are threatened with rape for criticizing the maneuvers and manipulations of political parties. This becomes possible because of the undue weight given to the chastity of women. This study intends to analyze the nature of rapes occurring in India, including its use as a tool to establish and perpetuate the dominant position of men in social power structures. The study reveals how society, media and literature have imbibed and spread the notion of this sacred glass bowl which is the proud possession of men, the breaking of which steals them of their honor.

Keywords: guardians of chastity, patriarchal mindset, power tool, punishment rape

Procedia PDF Downloads 204
1237 Effects of Microbial Biofertilization on Nodulation, Nitrogen Fixation, and Yield of Lablab purpureus

Authors: Benselama Amel, Ounane S. Mohamed, Bekki Abdelkader

Abstract:

A collection of 20 isolates from fresh Nodules of the legume plant Lablab purpureus was isolated. These isolates have been authenticated by seedling inoculation grown in jars containing sand. The results obtained after two months of culture have revealed that the 20 isolates (100% of the isolates) are able to nodulate their host plants. The results obtained were analyzed statistically by ANOVA using the software statistica and had shown that the effect of the inoculation has significantly improved all the growth parameters (the height of the plant and the dry weight of the aerial parts and roots, and the number of nodules). We have evaluated the tolerance of all strains of the collection to the major stress factors as the salinity, pH and extreme temperature. The osmotolerance reached a concentration up to 1710mm of NaCl. The strains were also able to grow on a wide range of pH, ranging from 4.5 to 9.5, and temperature, between 4°C and 40°C. Also, we tested the effect of the acidity, aluminum and ferric deficit on the Lablab-rhizobia symbiosis. Lablab purpureus has not been affected by the presence of high concentrations of aluminum. On the other hand, iron deficiency has caused a net decrease in the dry biomass of the aerial part. The results of all the phenotypic characters have been treated by the statistical Minitab software, the numerical analysis had shown that these bacterial strains are divided into two distinct groups at a level of similarity of 86 %. The SDS-PAGE was carried out to determine the profile of the total protein of the strains. The coefficients of similarity of polypeptide bands between the isolates and strains reference (Bradyrhizobium, Mesorizobium sp.) confirm that our strain belongs to the groups of rhizobia.

Keywords: SDS-PAGE, rhizobia, symbiosis, phenotypic characterization, Lablab purpureus

Procedia PDF Downloads 288
1236 Evaluation of Antagonistic and Aggregation Property of Probiotic Lactic Acid Bacteria Isolated from Bovine Milk

Authors: Alazar Nebyou, Sujata Pandit

Abstract:

Lactic acid bacteria (LAB) are essential ingredients in probiotic foods, intestinal microflora, and dairy products that are capable of coping up with harsh gastrointestinal tract conditions and are available in a variety of environments. The objective of this study is to evaluate the probiotic property of LAB isolated from bovine milk. Milk samples were collected from local dairy farms. Samples were obtained using sterile test tubes and transported to a laboratory in the icebox for further biochemical characterization. Preliminary physiological and biochemical identification of LAB isolates was conducted by growing on MRS agar after ten-fold serial dilution. Seven of the best isolates were selected for the evaluation of the probiotic property. The LAB isolates were checked for resistance to antibiotics and their antimicrobial activity by disc diffusion assay and agar well diffusion assay respectively. Bile salt hydrolase activity of isolates was studied by growing isolates in a BSH medium with bile salt. Cell surface property of isolates was assayed by studying their autoaggregation and coaggregation percentage with S. aerues. All isolates were found BSH positive. In addition, BCM2 and BGM1 were susceptible to all antibiotic disks except BBM1 which was resistant to all antibiotic disks. BCM1 and BGM1 had the highest autoaggregation and coaggregation potential respectively. Since all LAB isolates showed gastrointestinal tolerance and good cell surface property they could be considered as good potential probiotic candidates for treatment and probiotic starter culture preparation.

Keywords: probiotic, aggregation, lactic acid bacteria, antimicrobial activity

Procedia PDF Downloads 194
1235 Effects of Turkish Classical Music on Cognitive Function, Depression and Quality of Life in Elderly

Authors: Rukiye Pinar Boluktas

Abstract:

According to 2015 statistics, in Turkey, 46% of older people live alone in their homes, 55% have poor health perceptions, 18% face poverty, and 43% are unhappy. Prevalence of depression is between 14% and 20%. In 2013, rate of suicide was 6.5. However, the most of older people prefer to live in their community although they are lonely, they face poverty, and face limitations as a result of chronic diseases and disabilities. Community based care for older people is also encouraged by Ministry of Health as it is more cost-effective. Music therapy is a simple, effective, safe, and nonpharmacologic intervention that may be used to decrease depression and to improve cognition, and health related quality of life (HRQOL). In Turkish culture, music is typically described as ‘food for soul’. This study aimed to investigate the effect of Turkish classical music songs in 32 community dwelling older people. Participants were received interventions two or three times per week, 50-60 min per session, for 8 weeks at a day health center. Each intervention session started listening music for 15-20 min to get remember songs, then followed singing songs as a group. Participants were assessed at baseline (week 0), and two follow-up at month 1 and month 2. Compared to baseline, at two follow-up, we observed that cognition improved, depression decreased, and SF-36 scores, including 8 domains and two summary scores increased. We conclude that an intervention comprising listening and singing Turkish classical music improve cognition, depression and HRQOL in older people.

Keywords: cognitive function, depression, elderly, quality of life, Turkish classical music

Procedia PDF Downloads 148
1234 A Study of Gender Awareness among College Students in Delhi

Authors: Shailly Kumar

Abstract:

Gender is a social construction resulting in defining roles and responsibilities to carried out according to masculine and feminine traits. The main aim of the study was to explore gender awareness among college going students of Delhi. The objectives of studies were to find out (i) the understanding of term gender and roles and responsibilities associated with male and female as masculine and feminine traits in our society. (ii)Gender images representing the attributes and characteristics attached to particular gender. (iii) Gender discrimination prevailing among girls and boys in our society. (iv)Gender stereotypes resulting in gendering with respect to religion, culture, family and media. The sample of study consisted of 100 undergraduate college girl students. The findings of study stated that the students had this understanding that sex is a natural phenomenon and gender is socially constructed. Gender defines the roles and responsibilities among two sexes. On a gender image students concluded that males are represented as a powerful members of society showing physical strength and violence, force and society gave the power to men oppress and subjugate women in society that's why women are treated inferior and given secondary position in society. On gender discrimination, girl students stated that they faced discrimination at all level such as family, media ,education, workplace etc .There is strong prevailing gender stereotypes among girls and boys with respect to religious practices, choice of career ,preference of child etc. This study concluded that students were aware of gendered practices in various domains of life. The study helped to interpret the notions and perceptions of students towards gendering of social spaces and in their lives.

Keywords: gender, gender awareness, gender role, masculinity and feminity

Procedia PDF Downloads 407
1233 The Influence of Cultural Perceptions in the Preference and Choice of STEM Programs

Authors: Priscilla Adoley Moffat

Abstract:

This study explored perceptions rooted in and acquired from the cultures of many developing countries and how they impact applicants’ preferences and choices of STEM programs. The context of developing countries was chosen for this study because gender role socialization continues to maintain an important place in most of these cultures. This study’s relevance rests in the fact that, as the world takes steps to encourage and promote the choice and study of STEM programs, especially among females, there is a need for efforts towards understanding various cultural perceptions towards some programs of study, particularly STEM programs, which have diverse gender attributions in many developing cultures. Also, as the world strives to achieve gender equity in education, such a study comes in handy, as it provides a useful understanding of the underlying cultural factors that affect study program preferences of applicants, particularly in developing countries like Ghana as well as others in Africa. The study analyzed the admission application data of five public universities in Ghana. 1600 randomly-sampled final-year students of 32 randomly-selected senior high schools from the 16 regions of Ghana were interviewed. Since parents and teachers often guide and influence the study program choices of applicants, the study examined the perceptions of 180 teachers and 360 parents. The study found, among other things, that STEM programs are commonly perceived to pose much more difficulty to females than they do to males. As a result, many female applicants are discouraged from choosing these programs. While nursing programs are perceived more as programs for females, with the justification that females are better caregivers, males are perceived to be better medical doctors, engineers, and computer technicians. Thus, many females are less encouraged to choose Technology and Engineering programs.

Keywords: culture, perceptions, STEM, choice, preference

Procedia PDF Downloads 59
1232 Cultural Disposition and Implicit Dehumanization of Sexualized Females by Women

Authors: Hong Im Shin

Abstract:

Previous research demonstrated that self-objectification (women view themselves as objects for use) is related to system-justification. Three studies investigated whether cultural disposition as its system-justifying function could have an impact on self-objectification and dehumanization of sexualized women and men. Study 1 (N = 91) employed a survey methodology to examine the relationship between cultural disposition (collectivism vs. individualism), trait of system-justification, and self-objectification. The results showed that the higher tendency of collectivism was related to stronger system-justification and self-objectification. Study 2 (N = 60 females) introduced a single category implicit association task (SC-IAT) to assess the extent to which sexually objectified women were associated with uniquely human attributes (i.e., culture) compared to animal-related attributes (i.e., nature). According to results, female participants associated sexually objectified female targets less with human attributes compared to animal-related attributes. Study 3 (N = 46) investigated whether priming to individualism or collectivism was associated to system justification and sexual objectification of men and women with the use of a recognition task involving upright and inverted pictures of sexualized women and men. The results indicated that the female participants primed to individualism showed an inversion effect for sexualized women and men (person-like recognition), whereas there was no inversion effect for sexualized women in the priming condition of collectivism (object-like recognition). This implies that cultural disposition plays a mediating role for rationalizing the gender status, implicit dehumanization of sexualized females and self-objectification. Future research directions are discussed.

Keywords: cultural disposition, dehumanization, implicit test, self-objectification

Procedia PDF Downloads 219
1231 The Impact of Intimate Partner Violence on Women’s Mental Health in Kenya

Authors: Josephine Muchiri, Makena Muriithi

Abstract:

Adverse mental health consequences are experienced by those that have been touched by Intimate Partner Violence (IPV), whether directly or indirectly. These negative effects are felt not only in the short term but in years to come. It is important to examine the prevalence and co-occurrence of mental disorders in order to provide strategic interventions for women who have experienced IPV. The aim of this study was to examine the prevalence and comorbidity of post-traumatic stress disorder (PTSD), Depression, and Anxiety among women who had experienced intimate Partner violence in two selected informal settlements in Nairobi County, Kenya. Participants were 116 women (15-60 years) selected through purposive and snowball sampling from the low social, economic settlements (Kawangware and Kibera) in Nairobi, Kenya. A social demographic questionnaire and the Woman Abuse Screening Tool (WAST) were used to collect data on intimate partner violence experiences. The PTSD Checklist for DSM-5 (PCL-5), Beck’s Depression Inventory, and the Beck’s Anxiety Inventory assessed for post-traumatic stress disorder, depression, and anxiety, respectively. Data analysis was conducted using the Statistical Package for Social Sciences (SPSS) version 29, utilizing descriptive and correlation analyses. Findings indicated that the women had undergone various forms of abuse from their intimate partners, which were physical abuse 111(92.5%), sexual abuse 70(88.6%), and verbal abuse 92(93.9%). The prevalence of the mental disorders was PTSD 47(32.4%); M= 44.11, S.D =14.67, depression was the highest at n=131(90.3%; M=33.37±9.98) with the levels of depression having varying prevalence rates where severe depression had the highest representation [moderate: n= 35; 24.1%, severe: n=69 (47.6%) and extremely severe: n=27(18.6%)]. Anxiety had the second highest prevalence of n=99 (68.8%; M= 28.55±13.63) with differing prevalence rates in the levels of anxiety which were normal anxiety: 45(31.3%), moderate anxiety n=62(43.1%) and severe anxiety: n=37(25.7%). Regarding comorbidities, the Pearson correlation test showed that there was a significant (p=0.000) positive relationship between PTSD and depression (r=0.379; p=.000), PTSD and anxiety (r=0.624; p=.000), and depression and anxiety (r=0.386; p=.000) such that increase in one disorder concomitantly led to increase of the other two disorders; hence comorbidity of the three disorders was ascertained. Conclusion: The study asserted the adverse impacts of IPV on women’s mental well-being, where the prevalence of PTSD, depression, and anxiety was established. Almost all the women had depressive symptoms; whereas more than half had anxiety and slightly more than a third had PTSD. Regarding the severity levels of anxiety and depression, almost half of the women with depression had severe depression whereas moderate anxiety was more prevalent for those with anxiety. The three disorders were found to co-occur where comorbidities of PTSD and anxiety had the highest probability of co-occurrence. It is thus recommended that mental health interventions with a focus on the three disorders be offered for women undergoing IPV.

Keywords: anxiety, comorbidity, depression, intimate partner violence, post-traumatic stress disorder

Procedia PDF Downloads 57
1230 Cultural Statistics in Governance: A Comparative Analysis between the UK and Finland

Authors: Sandra Toledo

Abstract:

There is an increasing tendency in governments for a more evidence-based policy-making and a stricter auditing of public spheres. Especially when budgets are tight, and taxpayers demand a bigger scrutiny over the use of the available resources, statistics and numbers appeared as an effective tool to produce data that supports investments done, as well as evaluating public policy performance. This pressure has not exempted the cultural and art fields. Finland like the rest of Nordic countries has kept its principles from the welfare state, whilst UK seems to be going towards the opposite direction, relaying more and more in private sectors and foundations, as the state folds back. The boom of the creative industries along with a managerial trend introduced by Tatcher in the UK brought, as a result, a commodification of arts within a market logic, where sponsorship and commercial viability were the keynotes. Finland on its part, in spite of following a more protectionist approach of arts, seems to be heading in a similar direction. Additionally, there is an international growing interest in the application of cultural participation studies and the comparability between countries in their results. Nonetheless, the standardization in the application of cultural surveys has not happened yet. Not only there are differences in the application of these type of surveys in terms of time and frequency, but also regarding those conducting them. Therefore, one hypothesis considered in this research is that behind the differences between countries in the application of cultural surveys, production and utilization of cultural statistics is the cultural policy model adopted by the government. In other words, the main goal of this research is to answer the following: What are the differences and similarities between Finland and the UK regarding the role cultural surveys have in cultural policy making? Along with other secondary questions such as: How does the cultural policy model followed by each country influence the role of cultural surveys in cultural policy making? and what are the differences at the local level? In order to answer these questions, strategic cultural policy documents and interviews with key informants will be used and analyzed as source data, using content analysis methods. Cultural statistics per se will not be compared, but instead their use as instruments of governing, and its relation to the cultural policy model. Aspects such as execution of cultural surveys, funding, periodicity, and use of statistics in formal reports and publications, will be studied in the written documents while in the interviews other elements such as perceptions from those involved in collecting cultural statistics or policy making, distribution of tasks and hierarchies among cultural and statistical institutions, and a general view will be the target. A limitation identified beforehand and that it is expected to encounter throughout the process is the language barrier in the case of Finland when it comes to official documents, which will be tackled by interviewing the authors of such papers and choosing key extract of them for translation.

Keywords: Finland, cultural statistics, cultural surveys, United Kingdom

Procedia PDF Downloads 214
1229 Culture, Consumption, and Markets of Aesthetics: A10-Year Literature Review

Authors: Chin-Hsiang Chu

Abstract:

This article review the literature in the field among the marketing and aesthetics, the current market and customer-oriented product sales, and gradually from the practical functionality, transformed into the visual appearance of the concept note and the importance of marketing experience substance 'economic Aesthetics' trend. How to introduce the concept of aesthetic and differentiate products have become an important content of marketing management in for an organization in marketing.In previous studies,marketing aesthetic related researches are rare.Therefore, the purpose of this study to explore the connection between aesthetics and marketing of the market economy, and aggregated content through literature review, trying to find related research implications for the management of marketing aesthetics, market-oriented and customer value and development of the product. In this study, the problem statement and background, the development of the theory of evolution, as well as methods and results of discovery stage, literature review was conducted to explore. The results found: (1) Study of Aesthetics will help deepen the shopping environment and service environment commonly understood. (2) the perceived value of products imported aesthetic, consumer willingness to buy, and even premium products will be more attractive. (3) marketing personnel for general marketing management with a high degree of aesthetic identity. (4) management in marketing aesthetics connotation, aesthetic characteristics of five elements is greatly valued by the real-time, complex, specificity, attract sexual and richness. (5) allows consumers to experience through the process due to stimulate the senses, the mind and thinking with the corporate brand or have a deeper link. Results of this study can be used as business in a competitive market, new product development and design of the guide.

Keywords: marketing aesthetics, aesthetics economic, aesthetic, experiential marketing

Procedia PDF Downloads 240
1228 A Socio-political Analysis of Mindfulness Practice in Hong Kong

Authors: Pinqiao Wang

Abstract:

Mindfulness, derived from Buddhism, has been developed to improve individuals' well-being, first in the West and then gaining growing popularity in Asia. Numerous research studies have proven the effectiveness of mindfulness among clinical groups and the public all over the world. However, as enthusiasm surges, reflections on mindfulness and its commodification and instrumentalization arise. Hong Kong was seen as the model of a free market by neoliberal economists. The relationships between its socioeconomic neoliberalism, Western-inspired democracy aspiration, and political harmonization with China Mainland have been fraught with tensions, which have been further exacerbated by socio-political changes since the 2010s. Under such circumstances, mental health problems have come into the spotlight in Hong Kong recently. Mindfulness has gained growing popularity in Hong Kong, with its influence reaching from primary schools to corporate settings. A more comprehensive socio-political analysis of mindfulness within the Hong Kong context warrants further exploration. Drawing on interview responses from mindfulness practitioners, we examine the connections between the ideologies underlying mindfulness and contemporary capitalist society. On the one hand, mindfulness focuses on the present moment and self-improvement, representing neoliberal capitalist spirituality and reinforcing existing power relations. On the other hand, mindfulness fosters the acceptance of difference, which is argued to demonstrate the potential for advancing democracy at both the individual and community levels. Academically, this research provides empirical evidence to advance the current discussions and debates surrounding the socio-political potential of mindfulness. Practically, it serves as a reflection on mindfulness practices to optimize their impact on individuals and society.

Keywords: neoliberal subjectivity, qualitative analysis, social construction, technologies of the self, therapeutic culture

Procedia PDF Downloads 38
1227 Questioning the Sustainability in Development: The Resilience of Local Variety of Rice in the Changing Dayak Community of Central Kalimantan, Indonesia

Authors: Semiarto Aji Purwanto, Sutji Shinto

Abstract:

Over a quarter century, the idea of sustainable development has become a global discussion. In Indonesia, more than five decades since the development of the country took priority over any other matter, a discussion on the need of development is still an intriguing. Far from the enthusiasm of development programs run by the Indonesian government since 1967, the Dayak community in the interior of Kalimantan tropical forest was significantly abandoned from the changes. There were not many programs for the interior because the focus of development mostly was in Java island. Consequently, the Dayak live their life as shifting cultivator that has been practiced for centuries. Our ethnographic observation conducted in April-July 2016, found that today, they still maintain the knowledge and keeping the existence of local variety of rice. While in Java, these varieties have been replaced by more-productive-and-resistant-to-pest varieties, the Dayak still maintain more than 60s varieties. From the biodiversity’s perspective, it is a delightful news; while from the cultural perspective, the persistence of their custom regarding to the practice of traditional cultivation is fascinating as well. The local knowledge of agriculture is well conserved and practice daily. It is revealed that the resilience of those rice varieties is related to the local social structure since the distribution of each variety usually limited to the particular clans in the community. While experiencing the lack of programs for village development, the community has maintained the local leadership and its government structure at the village level. The paper will explore the effect of how a neglected area, which was disregarded by development program, sustains their culture and biodiversity. We would like to discuss the concept of sustainability whether it needed for the development programs, for the changes into a modern civilisation, or for the sake of the local to survive.

Keywords: sustainable development, local knowledge, rice, resilience, Kalimantan, Indonesia

Procedia PDF Downloads 268
1226 Exploring the Process of Cultivating Tolerance: The Case of a Pakistani University

Authors: Uzma Rashid, Mommnah Asad

Abstract:

As more and more people fall victim to the intolerance that has become a plague globally, academicians are faced with the herculean task of sowing the roots for more tolerant individuals. Being the multilayered task that it is, promoting an acceptance of diversity and pushing an agenda to push back hate requires efforts on multiple levels. Not only does the curriculum need to be in line with such goals, but teachers also need to be trained to cater to the sensitivities surrounding conversations of tolerance and diversity. In addition, institutional support needs to be there to provide conducive conditions for a diversity driven learning process to take place. In reality, teachers have to struggle with forwarding ideas about diversity and tolerance which do not sound particularly risky to be shared but given the current socio-political and religious milieu, can put the teacher in a difficult position and can make the task exponentially challenging. This paper is based on an auto-ethnographic account of teaching undergraduate and graduate courses at a private university in Pakistan. These courses were aimed at teaching tolerance to adult learners through classes focused on key notions pertaining to religion, culture, gender, and society. Authors’ classroom experiences with the students in these courses indicate a marked heightening of religious sensitivities that can potentially threaten a teacher’s life chances and become a hindrance in deep, meaningful conversations, thus lending a superficiality to the whole endeavor. The paper will discuss in detail the challenges that this teacher dealt with in the process, how those were addressed, and locate them in the larger picture of how tolerance can be materialized in current times in the universities in Pakistan and in similar contexts elsewhere.

Keywords: tolerance, diversity, gender, Pakistani Universities

Procedia PDF Downloads 142
1225 Adaption to Climate Change as a Challenge for the Manufacturing Industry: Finding Business Strategies by Game-Based Learning

Authors: Jan Schmitt, Sophie Fischer

Abstract:

After the Corona pandemic, climate change is a further, long-lasting challenge the society must deal with. An ongoing climate change need to be prevented. Nevertheless, the adoption tothe already changed climate conditionshas to be focused in many sectors. Recently, the decisive role of the economic sector with high value added can be seen in the Corona crisis. Hence, manufacturing industry as such a sector, needs to be prepared for climate change and adaption. Several examples from the manufacturing industry show the importance of a strategic effort in this field: The outsourcing of a major parts of the value chain to suppliers in other countries and optimizing procurement logistics in a time-, storage- and cost-efficient manner within a network of global value creation, can lead vulnerable impacts due to climate-related disruptions. E.g. the total damage costs after the 2011 flood disaster in Thailand, including costs for delivery failures, were estimated at 45 billion US dollars worldwide. German car manufacturers were also affected by supply bottlenecks andhave close its plant in Thailand for a short time. Another OEM must reduce the production output. In this contribution, a game-based learning approach is presented, which should enable manufacturing companies to derive their own strategies for climate adaption out of a mix of different actions. Based on data from a regional study of small, medium and large manufacturing companies in Mainfranken, a strongly industrialized region of northern Bavaria (Germany) the game-based learning approach is designed. Out of this, the actual state of efforts due to climate adaption is evaluated. First, the results are used to collect single actions for manufacturing companies and second, further actions can be identified. Then, a variety of climate adaption activities can be clustered according to the scope of activity of the company. The combination of different actions e.g. the renewal of the building envelope with regard to thermal insulation, its benefits and drawbacks leads to a specific strategy for climate adaption for each company. Within the game-based approach, the players take on different roles in a fictionalcompany and discuss the order and the characteristics of each action taken into their climate adaption strategy. Different indicators such as economic, ecologic and stakeholder satisfaction compare the success of the respective measures in a competitive format with other virtual companies deriving their own strategy. A "play through" climate change scenarios with targeted adaptation actions illustrate the impact of different actions and their combination onthefictional company.

Keywords: business strategy, climate change, climate adaption, game-based learning

Procedia PDF Downloads 188
1224 E-Commerce Product Return Management Effects on Consumer Experience and Satisfaction: A Fast-Fashion Perspective

Authors: Nora Alomar, Bianca Alexandra Stefa, Saleh Bazi

Abstract:

This research uncovers the determinants that drive millennial consumers to adhere to product return of fast-fashion products purchases via e-commerce and what effects it has on consumer experience and satisfaction. Online consumption has skyrocketed, with e-commerce being the only, most reliable, and safe method of shopping during and post Covid-19. It has been noted customers are demanding a wide variety of product characteristics and a generous optimal return policy. The authors have selected to examine millennial consumers as they are digital natives and have an affinity for researching, reading product reviews, and shopping online, with a great spending power due to a higher disposable income in comparison to other generations. A multi-study approach is adopted, where study one (interviews, sample of 20 respondents) investigates the factors that drive product return, and study two (PLS-SEM, sample of 250 respondents) looks into the relationships of product return management against behavioral outcomes by having the generated factors (from study one) as moderators. Five themes are generated from study one (return policies, product characteristics, delivery lead time, seasonality, product trial & overspending). The authors identify that two out of the five factors (seasonality, product trial & overspending) have not been highlighted by the literature. The paper examines 11 hypotheses, where 10 are supported. Findings highlight the quality of the product return management influences the overall millennial customer experience and satisfaction. Findings also indicate that product return management was identified to have a significant negative effect on customer experience. Additionally, seasonality has a significant but negative moderation, which means increasing seasonality decreases the relationship between product return management and customer experience and satisfaction. Results highlight that return policies have a significant negative influence on the relationship between returning a product and customer experience and satisfaction. Moreover, product characteristics are also identified to have a significant negative influence on the relationship between returning a product and customer experience and satisfaction. This study further examines the influence of the factors on direct e-commerce websites and third-party e-commerce websites. Findings showcase a strong statistical significance for the increased rate of return of fast-fashion products on third-party websites. This paper aids practitioners in taking strategic decisions related to return management, to improve the quality of logistical services and, in turn, increase profitability.

Keywords: customer experience, customer satisfaction, e-commerce, fast-fashion, product returns

Procedia PDF Downloads 95
1223 Cross-Cultural Experiences of South Asian Students in Chinese Universities: Predictors of the Students' Social-Media Engagements

Authors: Nadeem Akhtar, An Ran, Cornelius B. Pratt

Abstract:

China’s President Xi' vision of Belt and Road Initiative, an infrastructural project of development and connectivity, is attracting international students to Chinese universities, with Pakistan and India among the top-10 countries of origin of those students (Ministry of Education China, 2018). An additional factor in international students’ interest in Chinese universities is their improving global rankings of Chinese universities. Against that backdrop, this study addresses two overarching questions: (a) What factors explain South Asian students’ study-away experiences, particularly in their multicultural environments? and (b) What role do new media play in their adaptation to that environment? This study is guided by Stephen’s (2011) theoretical model, which suggests that social networks influence immigrants’ interactions with host and home culture. The present study used a structured questionnaire distributed through both WeChat and other online platforms to international students studying in Chinese universities. Preliminary results are threefold: (a) that the frequency of use of social media is a predictor of the level of adjustment of the students to their multicultural environment; (b) that social engagement with their international-student peers is a moderating factor in their experiential outcomes; and (c) length of stay in Chinese universities, surprisingly, was not a predictor of adaptation. A major implication of these findings is that, even though social media tend to be criticized for contributing to anomie and to diminishing social capital among youths and millennials, they can be poignant tools for cultural adaptation, particularly among international students in China. It remains to be seen if such outcomes occur among international students in other countries or world regions.

Keywords: adaptation, China's Belt and Road Initiative, international students, social media

Procedia PDF Downloads 108
1222 Analyzing the Permissibility of Demonstration in Islamic Perspective: Case Study of Former Governor of Jakarta Basuki Tjahaja Purnama

Authors: Ahmad Syauqi

Abstract:

This paper analyzes the permissibility of demonstrations against a leader's decision, policies, as well as statements against Islamic values from an Islamic point of view. Recorded at the end of 2016, a large demonstration in Jakarta involving many people, mostly from Muslim society against the former Governor of Jakarta, Basuki Tjahaja Purnama, was considered a form of harm to the value of harmony and the unity of religious communities in Indonesia. Hence, this paper aims to answer the question that became a tough discussion and a long debate among Indonesian Muslims after an immense demonstration known as the 212 movements, ‘how exactly Islam sees such act of demonstration?’. Is there any particular historical source in Islamic history that mention information related to demonstration? A phenomenological qualitative method was implemented throughout the process of this research to study the perspective of various Muslims scholars by reviewing, and comparing their opinions through the classical source of Islamic history and Hadith literature. One of the main roots of this extensive debate is due to the extremist group, which bans all forms of demonstration, assuming that such acts had come from the West and unknown culture in the Islamic history. In addition, they also claim that all the demonstrators are Bughat. While some other groups, freely declare that demonstration can be done anytime and anywhere, without specific terms and regulations associated. The findings of this research illustrate that the protests which we now know of today, in terms of demonstration had existed since ancient times, even from the time of the prophet Muhammad (peace be upon him). This paper reveals that there is a strong evidence that demonstration is justified in Islamic law and has a historical root. This can, therefore, be a proposition of such permissibility. However, there are still a number of things one has to be aware of when it comes to the demonstration, and clearly, not all demonstrations are legal from the Islamic perspective.

Keywords: Basuki Tjahaja Purnama, demonstration, Muslim scholars, protest

Procedia PDF Downloads 119
1221 A Self Beheld the Eyes of the Other: Reflections on Montesquieu's Persian Letters

Authors: Seyed Majid Alavi Shooshtari

Abstract:

As a multi-layered prose piece of artistry and craftsmanship Charles de Secondat, baron de Montesquieu’s Persian Letters (1721) is a satirical work which records the experiences of two Persian noblemen, Usbek and Rica, traveling through France in the early eighteenth century. Montesquieu creates Persian Letters as a critique of the French society, a critical explanation of what was considered to be 'the Orient' in the period, and an invaluable historical document which illustrates the ways Europe and the East understood each other in the first half of the eighteenth century. However, Persian Letters is considered today, in part, an Orientalist text because of it presenting the culture of the East using stereotypical images. Although, when Montesquieu published Persian Letters, the term Orientalist was a harmless word for people who studied or took an interest in it, the ways in which this Western intellectual author exerts his critique of French social and political life through the eyes of Persian protagonists by placing the example of the Orient (the Other) at the service of an ongoing Eighteen century discourse does raise some Eastern eyebrows. The fact that Persian side of the novel is considered by some critics as a fanciful decor, and the letters sent home are seen as literary props, yet these Eastern men intelligently question the rationality of religious, state, military and cultural practices and uncover much of the absurdity, irrationality or frivolity of European life. By drawing on the insight that Montesquieu’s text problematizes the assumption that orientalism monolithically constructs the Orient as the Other, the present paper aims to examine how the innocent gaze of two Eastern travelers mirrors the ways Europe’s identity defines its-Self.

Keywords: montesquieu, persian letters, ‘the orint’, identity politics, self, the other

Procedia PDF Downloads 94
1220 The Use of Microalgae Cultivation for Improving the Effluent Behavior of Anaerobic Digestion of Food Wastes at Psychrophilic Range

Authors: Pedro M. Velasco, Cecilia C. Alday, Oscar C. Avello, Ximena T. Faundez, Luis M. Velasco

Abstract:

Anaerobic digestion (AD) plants of food waste (FW) produced by agro-industry, have been widely developed from last decade to nowadays, because of the advantages over aerobic active sludge systems. Despite several bioreactor configurations and operation modes have been successfully improved and implemented at industrial scale in a wide range of applications, effluent behavior, after AD, does not commonly meet requirements for direct disposal into the environment without further treatments. In addition, literature has rarely shown AD of food waste at psychrophilic range. This temperature range may be of interest for making AD plant operation easier and increasing the stability of digestion. In spite of literature shows several methods for post-treatment, such as the use of microalgae, these have not been cultivated on effluents from AD at psychrophilic range. Hence, with the aim of showing the potential use of AD of FW at the psychrophilic range (25ºC) and the viability of microalgae post-treatment, single batch reactors have been used for methane potential tests at laboratory scale. Afterwards, digestates, derived from this AD of FW sludge, were diluted with fresh water at different ratios (1:0, 1:1; 1:4) and used as culture media for photoautotrophic microalgae. Several parameters, such as pH, biogas production, and chemical oxygen demand, were measured periodically over several months. Results show that methane potential is 150 ml g-1 per volatile solid with up to 57.7 % of methane content. Moreover, microalgae has been successfully cultivated on all tested effluents and in case of 1:1 and 1:4 rates, the resulting effluents meet the quality levels required for irrigation water.

Keywords: anaerobic digestion, biogas, food waste, microalgae, psychrophilic range

Procedia PDF Downloads 269
1219 In Vitro Hepatoprotective and Anti-Hepatitis B Activitis of Cyperus rotundus Rhizome Fractions

Authors: Mohammad K. Parvez, Ahmed H. Arbab, Mohammed S. Al-Dosari

Abstract:

Cyperus rotendus rhizomes are used as traditional medicine, including Ayurveda in chronic liver diseases and hepatitis B. We investigated the in vitro hepatoprotective and anti-hepatitis B virus (HBV) potential of Cyperus rotundus rhizome organic and aqueous fractions. Of these, the n-butanol and aqueous fractions showed the most promising, dose-dependent hepatoprotection in DCFH-injured HepG2 cells at 48 h. DCFH-toxicated cells were recovered to about 88% and 96%, upon treatment with n-butanol and aqueous fractions (200 g/ml), respectively compared to DCFH-only treated cells. Further, C. rotundus fractions were tested for anti-HBV activities by measuring the expression levels of viral antigens (HBsAg and HBeAg) in the HepG2.2.15 culture supernatants. At 48 h post-treatment, the ethyl acetate, n-butanol and aqueous fractions showed dose-dependent inhibition wherein at a higher dose (100 g/ml), HBsAg production was reduced to 60.27%, 46.87 and 42.76%, respectively. In a time-course study, HBsAg production was inhibited up to 50% and 40% by ethyl acetate and n-butanol fractions (100 g/ml), respectively on day 5. Three three active fractions were further subjected to time-dependent inhibition of HBeAg expression, an indirect measure of HBV active DNA replication. At day 5 post-treatment, ethyl acetate and n-butanol fractions downregulated HBV replication by 44.14% and 24.70%, respectively. In conclusion, our results showed very promising hepatoprotective and anti-HBV potential of C. rotendus tubers fractions in vitro. Our data could, therefore, provide the basis for the claimed traditional use of C. rotendus for jaundice and hepatitis.

Keywords: anti-hepatitis B, cyperus rotundus, hepatitis B virus, hepatoprotection

Procedia PDF Downloads 219
1218 The Image Redefinition of Urban Destinations: The Case of Madrid and Barcelona

Authors: Montserrat Crespi Vallbona, Marta Domínguez Pérez

Abstract:

Globalization impacts on cities and especially on their centers, especially on those spaces more visible and coveted. Changes are involved in processes such as touristification, gentrification or studentification, in addition of shop trendiness. The city becomes a good of interchange rather than a communal good for its inhabitants and consequently, its value is monetized. So, these different tendencies are analyzed: on one hand, the presence of tourists, the home rental increase, the explosion of businesses related to tourism; on the other hand; the return of middle classes or gentries to the center in a socio-spatial model that has changed highlighting the centers by their culture and their opportunities as well as by the value of public space and centrality; then, the interest of students (national and international) to be part of these city centers as dynamic groups and emerging classes with a higher purchasing power and better cultural capital than in the past; and finally, the conversion of old stores into modern ones, where vintage trend and the renewal of antiquity is the essence. All these transforming processes impact the European cities and redefine their image. All these trends reinforce the impression and brand of the urban center as an attractive space for investment, keeping such nonsense meaningful. These four tendencies have been spreading correlatively impacting the centers and transforming them involving the displacement of former residents of these spaces and revitalizing the center that is financed and commercialized in parallel. The cases of Madrid and Barcelona as spaces of greater evidence in Spain of these tendencies serve to illustrate these processes and represent the spearhead. Useful recommendations are presented to urban planners to find the conciliation of communal and commercialized spaces.

Keywords: gentrification, shop trendiness, studentification, touristification

Procedia PDF Downloads 150
1217 Challenges Encountered by Small Business Owners in Building Their Social Media Marketing Competency

Authors: Nilay Balkan

Abstract:

Introductory statement: The purpose of this study is to understand how small business owners develop social media marketing competency, the challenges they encounter in doing so, and establish the social media training needs of such businesses. These challenges impact the extent to which small business owners build effective social media knowledge and, in turn, impact their ability to implement effective social media marketing into their business practices. This means small businesses are not fully able to benefit from social media, such as benefits to customer relationship management or increasing brand image, which would support the overall business operations for these businesses. This research is part one of a two-phased study. The first phase aims to establish the challenges small business owners face in building social media marketing competency and their specific training needs. Phase two will then focus in more depth on the barriers and challenges emerging from phase one. Summary of Methodology: Interviews with ten small business owners were conducted from various sectors, including fitness, tourism, food, and drinks. These businesses were located in the central belt of Scotland, which is an area with the highest population and business density in Scotland. These interviews were in-depth and semi-structured, with the purpose of being investigative and understanding the phenomena from the lived experience of the small business owners. A purposive sampling was used, where small business owners fulfilling certain criteria were approached to take part in the interviews. Key findings: The study found four ways in which small business owners develop their social media competency (informal methods, formal methods, learning through a network, and experimenting) and the various challenges they face with these methods. Further, the study established four barriers impacting the development of social media marketing competency among the interviewed small business owners. In doing so, preliminary support needs have also emerged. Concluding statement: The contribution of this study is to understand the challenges small business owners face when learning how to use social media for business purposes and identifying their training needs. This understanding can help the development of specific and tailored support. In addition, specific and tailored training can support small businesses in building competency. This supports small businesses to progress to the next stage of their development, which could be to further their digital transformation or grow their business. The insights from this study can be used to support business competitiveness and support small businesses to become more resilient. Moreover, small businesses and entrepreneurs share some similar characteristics, such as limited resources and conflicting priorities, and the findings of this study may be able to support entrepreneurs in their social media marketing strategies as well.

Keywords: small business, marketing theory and applications, social media marketing, strategic management, digital competency, digitalisation, marketing research and strategy, entrepreneurship

Procedia PDF Downloads 72
1216 Cultural Reflection within Contemporary Residential Interior in India

Authors: Icy Vinod Sanghvi

Abstract:

In the light of rising modernism within the residential design industry, a significant growth of the western concepts of maximalism or minimalism is observed in the Indian housings. Although dynamism in design styles is natural due to the constant emergence of new innovations, it is imperative that local houses reflect cultural identity. This paper highlights the importance of ‘Indian Modernism’, and how to incorporate the same in residential design. Thus, helping the Indian culture to flourish and become a significant part of housing design in the future. A literature review was conducted to analyze and derive effective methods to build cultural value whilst catering to the urban and contemporary design industry. Alongside, a questionnaire survey was conducted to observe how the local houses are designed and to understand the preferences of people with regards to the design styles incorporated in their homes. In addition, their opinions on the excessive use of contemporary styles in home designs was recorded. The results of the same provided a better understanding of the local audience, their demands, and their willingness to adapt to contemporary designs. Studying color, materials, ornamentation, symbolism, detail, and structure offers an in-depth understanding of the essence of traditional Indian homes. These variables further provided effective solutions for design ideation and mockups for efficient traditional yet contemporary spaces. Design interventions like these can build a revolutionary set of practices that involve creating a balance between contemporary and traditional styles. The emergence of this synergy will not only make contemporary homes communicative but also allow India to compete within the global residential architecture industry with a strong foundation of its rich heritage.

Keywords: balance, contemporary design, cultural identity, Indian modernism

Procedia PDF Downloads 125
1215 Inactivation and Stress Response of Salmonella enterica Serotype Typhimurium lt21 upon Cold Gas-Phase Plasma Treatment

Authors: Zoran Herceg, Tomislava Vukušić, Anet Režek Jambrak, Višnja Stulić

Abstract:

Today one of the greatest challenges are directed to the safety of food supply. If food pathogens are ingested they can cause human illnesses. Because of that new technologies that are effective in microbial reduction are developing to be used in food industries. One of such technology is cold gas phase plasma. Salmonella enterica was studied as one of the pathogenes that can be found in food. The aim of this work was to examine the inactivation rate and stress response of plasma treated cells of Salmonella enterica inoculated in apple juice. After the treatment cellular leakage, phenotypic changes in plasma treated cells-biofilm formation and degree of recovery were conducted. Sample volume was inoculated with 5 mL of pure culture of Salmonella enterica and 15 mL of apple juice. Statgraphics Centurion software (StatPoint Technologies, Inc., VA, USA) was used for experimental design and statistical analyses. Treatment time (1, 3, 5 min) and gas flow (40, 60, 80 L/min) were changed. Complete inactivation and 0 % of recovery after the 48 h was observed at these experimental treatments: 3 min; 40 L/min, 3 min; 80 L/min, 5 min; 40 L/min. Biofilm reduction was observed at all treated samples. Also, there was an increase in cellular leakage with a longer plasma treatment. Although there were a significant reduction and 0 % of recovery after the plasma treatments further investigation of the method is needed to clarify whether there are sensorial, physical and chemical changes in juices after the plasma treatment. Acknowledgments: The authors would like to acknowledge the support by Croatian Science Foundation and research project 'Application of electrical discharge plasma for the preservation of liquid foods'.

Keywords: salmonella enterica serotype typhimurium lt21, gas-phase plasma treatment, inactivation, stress response

Procedia PDF Downloads 292
1214 Self-Management among the Ethnic Groups with Type 2 Diabetes Mellitus in Thailand

Authors: Siwarak Kitchanapaibul, Warren Gillibrand, Rob Burton

Abstract:

The prevalence of diabetes mellitus has been rising all over the world. Self-management is required for diabetes mellitus patients. The objective of this study is to explore the self-management among the ethnic groups with type 2 diabetes mellitus in Thailand, an upper middle-income country which is located in South East Asia. The ethnic groups in Thailand are a minority group which has limited education and a different culture, language, costume and lifestyle from Thai people. The qualitative exploratory study was used in this study. In-depth interviews with semi-structured open questions were conducted by 20 participants from purposive sampling. These participants were the ethnic groups who have type 2 diabetes mellitus, received the services from a region hospital, understood Thai and were willing to participate. Content analysis was adopted for the study. The results showed that all of the participants controlled their diet before the appointment day and never miss their appointment. Only 3 participants did their exercise while 2 participants stated that they occasionally forgot to take medicine. 10 participants use the herbs for reducing the sugar level. 12 participants drank a lot of water after a lapse in the diet because they believed that water could dilute the sugar. The findings identified 5 themes; ‘controlling diet before appointment day’; ‘drinking water after a lapse in diet’; ‘medication being a vital importance’; ‘exercise is unimportant’; and ‘taking herbs for sugar reduction’. The results of this study are important to the health professionals to understand the self-management of Ethnic groups and use the data to create the appropriate intervention for promoting health among the ethnic groups with type 2 diabetes mellitus in Thailand. The findings will lead to the revision of health policy and the procedure for promoting health in this special ethnic groups.

Keywords: self-management, diabetes, ethnic groups, Thailand

Procedia PDF Downloads 287
1213 Poverty Eradication Program in Malaysia

Authors: Ibrahim Mamat, Wan Mohd Zaifurin Wan Nawang

Abstract:

Malaysia's poverty eradication program is a long-term plan that was initially implemented by the government after the riots of the races on May 13, 1969. The incident broke out due to the huge economic gap between the majority of Malaysians,Malays and non-Malays minorities. As a result of the event, the government drafted the New Economic Policy(NEP) in 1970 to reduce the differences in economic status among races in Malaysia. At the end of this policy period (NEP) in 1990, the incidence of poverty in Malaysia was around 6.5 per cent. The incidence of poverty in Malaysia continued to decline to 0.6 per cent (2014) through some other policy after the NEP. The decline in poverty has been the result of the government's efforts to implement the New Economic Policy (1970-1990), National Development Policy (1991-2000), NationalVision Policy (2001-2010), and National Transformation Policy (2011-2020).This article also explains the meaning, concepts and measurements of poverty in order to identify the Poverty Level and measure the Poverty Index using various dimensions. This explanation is very important for a country like Malaysia who has some people living below the poverty line. In such a context, an effective poverty eradication policy can benefit the poor.Consequently, this article examines the continuing involvement of the government and non-governmental organizations through the empowerment program of the hardcore poor to change their lifestyle and culture as well as the vicious circle of poverty is indispensable to ensure that poverty eradication programs are in line with current economic and social changes. In addition, the involvement of non-governmental organizations and the State Islamic Religious Council to provide assistance to the poor is appropriate as the institution has its own distinctive interpretation of poverty to determine the type of assistance, criteria and so on to enable the rights of the poor to be ensured and protected.

Keywords: economic policy, poor, poverty eradication, poverty program

Procedia PDF Downloads 208
1212 Human Resource Practices and Organization Knowledge Capability: An Exploratory Study Applied to Private Organization

Authors: Mamoona Rasheed, Salman Iqbal, Muhammad Abdullah

Abstract:

Organizational capability, in terms of employees’ knowledge is valuable, and difficult to reproduce; and help to build sustainable competitive advantages. Knowledge capability is linked with human resource (HR) practices of an organization. This paper investigates the relationship between HR practices, knowledge management and organization capability. In an organization, employees play key role for the effective organizational performance by sharing their knowledge with management and co-workers that contributes towards organization capability. Pakistan being a developing country has different HR practices and culture. The business opportunities give rise to the discussion about the effect of HR practices on knowledge management and organization capability as innovation performance. An empirical study is conducted through questionnaires form the employees in private banks of Lahore, Pakistan. The data is collected via structured questionnaire with a sample of 120 cases. Data is analyzed using Structure Equation Modeling (SEM), and results are depicted using AMOS software. Results of this study are tabulated, interpreted and crosschecked with other studies. Findings suggest that there is a positive relationship of training & development along with incentives on knowledge management. On the other hand, employee’s participation has insignificant association with knowledge management. In addition, knowledge management has also positive association with organization capability. In line with the previous research, it is suggested that knowledge management is important for improving the organizational capability such as innovation performance and knowledge capacity of firm. Organization capability may improve significantly once specific HR practices are properly established and implemented by HR managers. This Study has key implications for knowledge management and innovation fields theoretically and practically.

Keywords: employee participation, incentives, knowledge management, organization capability, training and development

Procedia PDF Downloads 143
1211 AI Applications in Accounting: Transforming Finance with Technology

Authors: Alireza Karimi

Abstract:

Artificial Intelligence (AI) is reshaping various industries, and accounting is no exception. With the ability to process vast amounts of data quickly and accurately, AI is revolutionizing how financial professionals manage, analyze, and report financial information. In this article, we will explore the diverse applications of AI in accounting and its profound impact on the field. Automation of Repetitive Tasks: One of the most significant contributions of AI in accounting is automating repetitive tasks. AI-powered software can handle data entry, invoice processing, and reconciliation with minimal human intervention. This not only saves time but also reduces the risk of errors, leading to more accurate financial records. Pattern Recognition and Anomaly Detection: AI algorithms excel at pattern recognition. In accounting, this capability is leveraged to identify unusual patterns in financial data that might indicate fraud or errors. AI can swiftly detect discrepancies, enabling auditors and accountants to focus on resolving issues rather than hunting for them. Real-Time Financial Insights: AI-driven tools, using natural language processing and computer vision, can process documents faster than ever. This enables organizations to have real-time insights into their financial status, empowering decision-makers with up-to-date information for strategic planning. Fraud Detection and Prevention: AI is a powerful tool in the fight against financial fraud. It can analyze vast transaction datasets, flagging suspicious activities and reducing the likelihood of financial misconduct going unnoticed. This proactive approach safeguards a company's financial integrity. Enhanced Data Analysis and Forecasting: Machine learning, a subset of AI, is used for data analysis and forecasting. By examining historical financial data, AI models can provide forecasts and insights, aiding businesses in making informed financial decisions and optimizing their financial strategies. Artificial Intelligence is fundamentally transforming the accounting profession. From automating mundane tasks to enhancing data analysis and fraud detection, AI is making financial processes more efficient, accurate, and insightful. As AI continues to evolve, its role in accounting will only become more significant, offering accountants and finance professionals powerful tools to navigate the complexities of modern finance. Embracing AI in accounting is not just a trend; it's a necessity for staying competitive in the evolving financial landscape.

Keywords: artificial intelligence, accounting automation, financial analysis, fraud detection, machine learning in finance

Procedia PDF Downloads 44
1210 Fungal Diversity and Bioprospecting of Termite-Associated Fungi from Nothern-Western Ghats of India

Authors: Gajanan V. Mane, Rashmi More, Mahesh S. Sonawane, Tushar Lodha, Rohit Sharma

Abstract:

The diversity of fungi isolated from two different termite species viz., Odontoterms assmuthi and O. abesus was investigated by dilution- plate method, combined with morphological characteristics and sequencing of internal transcribed spacer region. In total, ninety-six fungi were isolated and purified, out of which 69 isolates were obtained from O. assmuthi belonging to 18 genera and 31 species, whereas 27 isolates were obtained from O. abesus belonging to 15 genera and 17 species. The fungal strains were screened for laccase, amylase, cellulase and pectinase enzymes production. Twenty-seven strains were positive for laccase, 59 strains were positive for amylase, 71 strains were positive for cellulase and 72 strains were positive for pectinase enzymes. The antimicrobial activities of the isolated fungi were tested by the dual plate culture method against standard pathogens. Bioactive secondary metabolites were identified by HPLC and LCMS. Four isolates viz., Penicillium goetzii MG 57, Epicoccum sp. MG 39, Penicillium tanzanicum MG 30, Aspergillus polyporicola MG 54, showed positive antimicrobial activity against standard pathogens, Streptococcus pneumonia MCC 2425, Staphylococcus aureus MCC 2408, Pseudomonas aeruginosa MCC 2080, Escherichia coli MCC 2412, Enterococcus faecalis MCC 2409, Klebsiella pneumonia MCC 2451, Micrococcus luteus MCC 2155 and Candida albicans MCC 1151. In conclusion, the study showed that the insect gut harbor fungal diversity, which is futuristic with biotechnological potential and could be a good source of enzymes and antibiotics.

Keywords: termites, fungi, its, enzyme, antimicrobial activity

Procedia PDF Downloads 84