Search results for: career path framework

Authors: Carolina Mayen Huerta, Clara Ivanescu, Paloma Marcos

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Due to their unique geographic challenges and the imperative to combat climate change, Small Island Developing States (SIDS) are experiencing rapid growth in the renewable energy (RE) sector. However, women's representation in formal employment within this burgeoning field remains significantly lower than their male counterparts. Conventional methodologies often overlook critical geographic data that influence women's job prospects. To address this gap, this paper introduces a Multicriteria Evaluation (MCE) framework designed to identify spatially enabling environments and restrictions affecting women's access to formal employment and business opportunities in the SIDS' RE sector. The proposed MCE framework comprises 24 key factors categorized into four dimensions: Individual, Contextual, Accessibility, and Place Characterization. "Individual factors" encompass personal attributes influencing women's career development, including caregiving responsibilities, exposure to domestic violence, and disparities in education. "Contextual factors" pertain to the legal and policy environment, influencing workplace gender discrimination, financial autonomy, and overall gender empowerment. "Accessibility factors" evaluate women's day-to-day mobility, considering travel patterns, access to public transport, educational facilities, RE job opportunities, healthcare facilities, and financial services. Finally, "Place Characterization factors" enclose attributes of geographical locations or environments. This dimension includes walkability, public transport availability, safety, electricity access, digital inclusion, fragility, conflict, violence, water and sanitation, and climatic factors in specific regions. The analytical framework proposed in this paper incorporates a spatial methodology to visualize regions within countries where conducive environments for women to access RE jobs exist. In areas where these environments are absent, the methodology serves as a decision-making tool to reinforce critical factors, such as transportation, education, and internet access, which currently hinder access to employment opportunities. This approach is designed to equip policymakers and institutions with data-driven insights, enabling them to make evidence-based decisions that consider the geographic dimensions of disparity. These insights, in turn, can help ensure the efficient allocation of resources to achieve gender equity objectives.

Keywords: gender, women, spatial analysis, renewable energy, access

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Authors: Runlin Liu, Shilong Li

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China is a mountainous country, with two-thirds of its territory covered by plateaus, hills, and mountains, and nearly half of the cities and towns are distributed in mountainous areas. Compared with the environmental constraints in the development path of cities and towns in the plains, there are heterogeneities in aspects such as spatial characteristics, growth mode, and ecological protection and so on for mountain village and townlets, and the development path of mountain village and townlets has a bidirectional relationship between mountain space and economic growth. Based on classical growth theory, this article explores the two-dimensional coupling relation between space and economy in mountain village and townlets under background of rural rejuvenation. GIS technology is adopted in the study to analyze spatial trends and patterns, economical spatial differentiation characteristics of village and townlets. This powerful tool can also help differentiate and analyze limiting factors and assessment systems in the economic growth of village and townlets under spatial dimension of mountainous space. To make the research more specific, this article selects mountain village and townlets in Southwest China as the object of study; this provides good cases for analyzing parallel coupling mechanism of the duality structure system between economic growth and spatial expansion and discussing the path selection of spatial economic growth of mountain village and towns with multiple constraints. The research results can provide quantitative references for the spatial and economic development paths of mountain villages and towns, which is helpful in realizing efficient and high-quality development mode with equal emphasis on spatial and economic benefits for these type of towns.

Keywords: coupling mechanism, geographic information technology, mountainous town, synergetic development, spatial economy

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Authors: Jung Lee

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The last decade has witnessed more people than ever before using social media and broadening their social circles. Social media users connect not only with their friends but also with professional acquaintances, primarily coworkers, and clients; personal and professional social circles are mixed within the same social media platform. Considering the positive aspect of social media in facilitating communication and mutual understanding between individuals, we infer that social media interactions with co-workers could indeed benefit one’s professional life. However, given privacy issues, sharing all personal details with one’s co-workers is not necessarily the best practice. Should one connect with coworkers via social media? Will social media connections with coworkers eventually benefit one’s long-term career? Will the benefit differ across cultures? To answer, this study examines how social media can contribute to organizational communication by tracing the foundation of user motivation based on social capital theory, leader-member exchange (LMX) theory and expectancy theory of motivation. Although social media was originally designed for personal communication, users have shown intentions to extend social media use for professional communication, especially when the proper incentive is expected. To articulate the user motivation and the mechanism of the incentive expectation scheme, this study applies those three theories and identify six antecedents and three moderators of social media use motivation including social network flaunt, shared interest, perceived social inclusion. It also hypothesizes that the moderating effects of those constructs would significantly differ based on the relationship hierarchy among the workers. To validate, this study conducted a survey of 329 active social media users with acceptable levels of job experiences. The analysis result confirms the specific roles of the three moderators in social media adoption for organizational communication. The present study contributes to the literature by developing a theoretical modeling of ambivalent employee perceptions about establishing social media connections with co-workers. This framework shows not only how both positive and negative expectations of social media connections with co-workers are formed based on expectancy theory of motivation, but also how such expectations lead to behavioral intentions using career success model. It also enhances understanding of how various relationships among employees can be influenced through social media use and such usage can potentially affect both performance and careers. Finally, it shows how cultural factors induced by social media use can influence relations among the coworkers.

Keywords: the social network, workplace, social capital, motivation

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Authors: Somdech Rungsrisawat

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The objective of this research was to investigate how to develop an appropriate management and administration model for the College of Film, Television, Multimedia and Performing Arts at Suan Sunandha Rajabhat University. A combination of qualitative and quantitative data collection and analysis methods was employed. The data collection was from the 8 experts who were the academic staff and entrepreneurs in films, television, multimedia and performing arts, and from 471 students studying in the communication arts field. The findings of this research paper presented the appropriate management and administration model for the College of Film, Television, Multimedia and Performing Arts, which depended on 3 factors: [i] the marketing management and the supporting facilities such as buildings, equipments and accessibility for students to the college; [ii] the competency of academic staff or lecturers and supporting staff; and [iii] career opportunities after graduation.

Keywords: educational institution management, educational management, learning resources, non-formal education, Thai qualifications framework for higher education

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Authors: Maryam Goodarzi, Mahdieh Sheikhi, Mehdi Goodarzi

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This study intends to offer an appropriate strategy development framework for a telecommunication firm (as a case study) which works on Information and Communication Technology (ICT) projects, development of telecommunication networks, and maintenance of local networks, according to its dominant condition. In this approach, first, the objectives were set and the mission was defined. Then, the capability was assessed by SWOT matrix. Using SPACE matrix, the strategy of the company was determined. The strategic direction is set and an appropriate and superior strategy was developed and offered employing QSPM matrix. The theoretical framework or conceptual model of the present study first involves 4 stages of framework development and then from stage 3 (assessing capability) onward, a strategic management model by Fred R. David. In this respect, the tools and methods offered in the framework are appropriate for all kinds of organizations, particularly small firms, and help strategists identify, evaluate, and select strategies.

Keywords: strategy formulation, firm mission, strategic direction, space diagram, quantitative strategic planning matrix, SWOT matrix

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Authors: Thomas Benson

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This paper leverages theoretical insights into two different justice approaches – environmental justice and ecological justice – to examine the effectiveness of sustainable development within smart cities and related smart city technology initiatives. Through theoretical development, the author seeks to establish an Eco Framework for smart cities and urban sustainable development. In turn, this paper aims to proffer the notion that there are ecologically sustainable ways in which smart cities can get smarter, and that such strategies can be compatible with ecological justice and environmental justice. Ultimately, a single conceptual framework is put forward to integrate the above approaches and concepts with normative prescriptions, which can serve researchers in the continued examination of smart cities and policymakers in their sustainable development of smart cities.

Keywords: ecological justice, environmental justice, normative framework, smart cities, sustainable development

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Authors: R. Dariani, S. Schmidt, R. Kasper

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Based on a non-linear single track model which describes the dynamics of vehicle, an optimal path planning strategy is developed. Real time optimization is used to generate reference control values to allow leading the vehicle alongside a calculated lane which is optimal for different objectives such as energy consumption, run time, safety or comfort characteristics. Strict mathematic formulation of the autonomous driving allows taking decision on undefined situation such as lane change or obstacle avoidance. Based on position of the vehicle, lane situation and obstacle position, the optimization problem is reformulated in real-time to avoid the obstacle and any car crash.

Keywords: autonomous driving, obstacle avoidance, optimal control, path planning

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Authors: C. Park, H. Lee, Y-J. Lee

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Aim: This study aims to present the Sustainability Innovation Capacity Building Framework (SICBF) to enable the wider public to achieve UN Sustainable Development Goals (UN SDGs) for a sustainable future. The intrinsically interwoven nature of sustainability requires systematic approaches to attain. However, there is a lack of an effective framework for capacity building that enables a systematic implementation approach for UN SDGs. The SICBF illustrates the six core components and their dynamics: 1. Momentum creation; 2. Exposure to diverse worldviews; 3. Serendipity/Eureka moment; 4. Creative problem solving; 5. Individual empowerment; 6. Systems thinking. Method: First, a structured literature review was used to synthesise existing sustainability competencies studies and generic innovation competencies. Secondly, the conceptual framework based on literature findings was tested with the participants' survey and interview data collected from four sets of MAKEathon events. The interview analysis and event observation data were used to further refine and validate the conceptual framework. Contributions: The scientific contribution of this study is to pave the way for SDGs specific capacity building framework that caters to the need for systematic approaches to allow the wider public aspiring to tackle the seemingly intractable sustainable development goals. The framework will aid sustainable development academics, educators, and practitioners in understanding the dynamics of how capacity building can be facilitated.

Keywords: capacity building, sustainability innovation, sustainable development, systems thinking, UN SDGs

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Authors: Denise F. Brown, Melina McConatha

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African Americans utilizing the art of vocal expressions, particularly for self-expression, has been a historical avenue of advocating for social justice and human rights. Vocal expressions can take many forms, such as singing, poetry, storytelling, and acting. Many well-known artists, politicians, leaders, and teachers used their voices to promote the causes and concerns of the African American community as well as the expression of their own experiences of being 'black' in America. The purpose of this project was to evaluate the perceptions of African American students in utilizing their voices for self-awareness, interview skills, and social change after attending a three-part workshop on vocal advocacy. This research utilized the framework of black feminism to understand empowerment in advocacy and self-expression. Students participated in learning about the power of their voices, and what purpose presence, and passion they discovered through the Immersive Voice workshop. There were three areas covered in the workshop. The first area was the power of the voice, the second area was the application of vocal passion, and the third area was applying the vocal power to express personal interest, interests of advocating for others, and confidence and speaking to others to further careers, i.e., using vocal power for job interviewing skills. The students were instructed to prepare for the workshops by completing a pre-workshop open-ended survey. There were a total of 15 students that participated. After the workshop ended, the students were instructed to complete a post-workshop survey. The surveys were assessed by evaluating both themes and codes from student's written feedback. From the pre-workshop survey, students were given a survey for them to provide feedback regarding the power of voice prior to participating in the workshops. From the student's responses, the theme (advocating for self and others) emerged as it related to student's feedback on what it means to advocate. There were three codes that led to the theme, having knowledge about advocating for self and others, gaining knowledge to advocate for self and others, and using that knowledge to advocate for self and others. After the students completed participation in the workshops, a post workshop- survey was given to the students. Students' feedback was assessed, and the same theme emerged, 'advocating for self and others.' The codes related to the theme, however, were different and included using vocal power (a term students learned during the workshop) to represent self, represent others, and obtain a job/career. In conclusion, the results of the survey showed that students still perceived advocating as speaking up for themselves and other people. After the workshop, students still continued to associate advocacy with helping themselves and helping others but were able to be more specific about how the sound of their voice could help in advocating, and how they could use their voice to represent themselves in getting a job or starting a career.

Keywords: advocacy, command, self-expression, voice

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Authors: Loh Fu Quan, Fong Zi Heng, Burra Venkata Durga Kumar

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Cloud computing has completely transformed the way many businesses operate. Traditionally, confidential data of a business is stored in computers located within the premise of the business. Therefore, a lot of business capital is put towards maintaining computing resources and hiring IT teams to manage them. The advent of cloud computing changes everything. Instead of purchasing and managing their infrastructure, many businesses have started to shift towards working with the cloud with the help of a cloud service provider (CSP), leading to cost savings. However, it also introduces security risks. This research paper focuses on the security risks that arise during data migration and user authentication in cloud computing. To overcome this problem, this paper provides a comprehensive framework that includes Transport Layer Security (TLS), user authentication, security tokens and multi-level data encryption. This framework aims to prevent authorized access to cloud resources and data leakage, ensuring the confidentiality of sensitive information. This framework can be used by cloud service providers to strengthen the security of their cloud and instil confidence in their users.

Keywords: Cloud computing, Cloud security, Cloud security issues, Cloud security framework

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Authors: Muhammad Lawal A., Abdullateef Abdulkarim Jimoh

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This study is to appraise the labour-saving construction methods achievable using a buildability framework through an improved design system. Adoption of labour-efficient technology and construction techniques will be necessary to supplement good buildable designs. Increased usage of prefabricated, modular, and standardized construction components, simplicity in the design, and the number of integrated elements all work to advance buildable design. The objectives of the study include `determining a more efficient buildability framework for designers to achieve labour-saving construction’. 20 completed building projects in Birnin Kebbi, Nigeria, is used as a case study to buttress the proposition that `a more buildable design using buildability frame result in labour-saving in construction adopting a Singapore study approach.

Keywords: buildability framework, buildable designs, construction, labour-saving construction

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Authors: Wendi Dunham, Kimberly Floyd

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The constructivist approach to learning is a theoretical orientation that posits that individuals create their own understanding and knowledge of the world through their experiences and interactions. This approach emphasizes that learning is an active process and that individuals are not passive recipients when constructing their understanding of their world. When used concurrently with trauma-informed practices, a constructivist approach can inform the development of a framework for students and teachers that supports their social, emotional, and mental health in addition to enabling academic success. This framework can be applied to teachers and students. When applied to teachers, it can be used to achieve purposeful coping mechanisms through restorative justice and dispositional mindfulness. When applied to students, the framework can implement proactive, student-based practices such as Response to Intervention (RtI) and the 4 Rs to connect resiliency and intervention to academic learning. Using a constructivist, trauma-informed framework can provide students with a greater sense of control and agency over their trauma experiences and impart confidence in achieving school success.

Keywords: trauma, trauma informed practices in education, constructivist theory framework, school responses to trauma, trauma informed supports for teachers, trauma informed strategies for students, restorative justice, mindfulness, response to intervention, the 4 R's, resiliency

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Authors: Shah Muhammad Butt, Ahmed Masaud Ansari

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Present Financial crisis in Higher Educational Institutes (HEIs) facing lots of problems considerable budget cuts, make difficult to meet the ever growing IT-based research and learning needs, institutions are rapidly planning and promoting cloud-based approaches for their academic and research needs. A cost effective Hybrid Cloud framework for HEI’s will provide educational services for campus or intercampus communication. Hybrid Cloud Framework comprises Private and Public Cloud approaches. This paper will propose the framework based on the Open Source Cloud (OpenNebula for Virtualization, Eucalyptus for Infrastructure, and Aneka for programming development environment) combined with CSP’s services which are delivered to the end-user via the Internet from public clouds.

Keywords: educational services, hybrid campus cloud, open source, electrical and systems sciences

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Authors: Mehrnoosh Askarizadeh

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The increasing variations of the business world correspond with a high diversity of theoretical perspectives used in project management research. This diversity is reflected by a variety of influencing factors, which have been the subject of empirical studies. This article aims to systemize the different streams of research on the basis of a literature review and at developing a research framework influencing factors. We will identify fundamental elements of a project management theory. The framework consists of three dimensions: design, context, and goal. Its purpose is to support the combination of different perspectives and the development of strategies for further research.

Keywords: project, goal, project management, influencing factors

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Authors: Mariusz Hofman

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The paper ‘Theoretical framework for value creation in Project-Oriented Companies’ is designed to determine, how organisations create value and whether this allows them to achieve market success. An assumption has been made that there are two routes to achieving this value. The first one is to create intangible assets (i.e. the resources of human, structural and relational capital), while the other one is to create added value (understood as the surplus of revenue over costs). It has also been assumed that the combination of the achieved added value and unique intangible assets translates to the success of a project-oriented company. The purpose of the paper is to present hypothetical and deductive model which describing the modus operandi of such companies and approach to model operationalisation. All the latent variables included in the model are theoretical constructs with observational indicators (measures). The existence of a latent variable (construct) and also submodels will be confirmed based on a covariance matrix which in turn is based on empirical data, being a set of observational indicators (measures). This will be achieved with a confirmatory factor analysis (CFA). Due to this statistical procedure, it will be verified whether the matrix arising from the adopted theoretical model differs statistically from the empirical matrix of covariance arising from the system of equations. The fit of the model with the empirical data will be evaluated using χ2, RMSEA and CFI (Comparative Fit Index). How well the theoretical model fits the empirical data is assessed through a number of indicators. If the theoretical conjectures are confirmed, an interesting development path can be defined for project-oriented companies. This will let such organisations perform efficiently in the face of the growing competition and pressure on innovation.

Keywords: value creation, project-oriented company, structural equation modelling

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Authors: Orla McConnell, Cormac MacMahon, Jen Harvey

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Ireland’s national professional development framework for those who teach in higher education, aims to provide guidance and leadership in the planning, developing and engaging in professional development practices. A series of pilot projects have been initiated to help explore the framework’s likely utility and acceptance by educators and their institutions. These projects require engagement with staff in the interpretation and adaption of the framework within their working contexts. The purpose of this paper is to outline the development of one such project with engineering educators at three Institutes of Technology seeking designation as a technological university. The initiative aims to gain traction in the acceptance of the framework with the engineering education community by linking core and discipline-specific teaching and learning competencies with professional development activities most valued by engineering educators. Informed by three strands of literature: professional development in higher education; engineering education; and teaching and learning training provisions, the project begins with a survey of all those involved in teaching and learning in engineering across the three institutes. Based on engagement with key stakeholders, subsequent qualitative research informs the contextualization of the national framework for discipline-specific and institutional piloting. The paper concludes by exploring engineering educator perceptions of the national framework’s utility based on their engagement with the pilot process. Feedback from the pilot indicates that there is a significant gap between the professional development needs of engineering educators and the current professional development provision in teaching and learning.

Keywords: engineering education, pilot, professional development, teaching and learning

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Authors: Michael Olson

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The Accreditation Council for Graduate Medical Education (ACGME) in the U.S. has established core competencies and milestones for family physicians in residency training programs. These competencies are intended to guide preceptors as they work with physician trainees toward independent practice. This conceptual paper describes a framework for coaching trainees toward these milestones using motivational interviewing as an evidence-based approach. The main objective of applying the motivational interviewing framework to the residency training setting is to facilitate clinical behavior change that meets higher level competencies/rubric. This is a work in progress and there is no manuscript/paper prepared to date. A conceptual paper/framework will be completed by the conference deadline. This is based on a separate but related development of work we have completed and published elsewhere.

Keywords: coaching, motivational interviewing, physicians, competencies

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Authors: Soukaina Boutaky, Abdelhak Sahibeddine

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A study was carried out among students who have especially a scientific and technical educational background and who had opportunities to benefit from a program entrepreneurship course of 50 hours; at Higher School of Technology Khenifra, Morocco. This article has as a goal to explain the relationship between entrepreneurial education, entrepreneurial passion and entrepreneurial intention. The authors chose Bandura’s theory of social cognition as a theoretical framework. The modeling methods equation is adopted to analyze the hypotheses by SMART PLS for 188 students. The results show a strong positive relationship between entrepreneurial education and entrepreneurial passion. They also reveal that entrepreneurship education affects entrepreneurial intention through the effect of entrepreneurial passion, particularly among women than men. In addition, this study contributes in a theoretical way to the level of the relationship between entrepreneurial education and entrepreneurial passion, and these results provide educators and public decision-makers with advice on the importance of entrepreneurship training based on emotional traits such as passion; which constitutes a key and essential element to encourage young graduates to choose an entrepreneurial career as an alternative option or to develop entrepreneurial passion among the business leaders of tomorrow.

Keywords: entrepreneurship education, entrepreneurial passion, entrepreneurial intention, equation modeling methods

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Authors: Nuray Gökçek Karaca, Berrin Gökçek

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Employers occupational safety and health training obligations are regulated in 89/391/EEC Framework Directive and also in 6331 numbered Occupational Health and Safety Law in Turkey. The main objective of this research is to determine and evaluate the employers’ occupational health and safety training obligations in Framework Directive in comparison with the 6331 numbered Occupational Health and Safety Law and to examine training principles in Turkey. For this purpose, employers’ occupational health and safety training obligations examined in Framework Directive and Occupational Health and Safety Law. This study carried out through comparative scanning model and literature model. The research data were collected through European Agency and ministry legislations. As a result, employers’ occupational health and safety training obligations in the 6331 numbered Occupational Health and Safety Law are compatible with the 89/391/EEC numbered Framework Directive and training principles are determined by in different ways like the trained workers, training issues, training period, training time, and trainers. In this study, employers’ training obligations are evaluated in detail.

Keywords: directive, occupational health and safety, training, work accidences

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Authors: Jennifer E. Lynette

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This study describes the development process of a methodological framework for quality standards used to measure the efficiency and quality of response efforts of trained personnel at emergency events. This paper describes the techniques used to develop the initial framework and its potential application to professions under the broader field of emergency management. The example described in detail in this paper applies the framework specifically to fire response activities by firefighters. Within the quality standards framework, the fire response process is chronologically mapped. Individual variables within the sequence of events are identified. Through in-person data collection, questionnaires, interviews, and the expansion of the incident reporting system, this study identifies and categorizes previously unrecorded variables involved in the response phase of a fire. Following a data analysis of each variable using a quantitative or qualitative assessment, the variables are ranked pertaining to the magnitude of their impact to the event outcome. Among others, key indicators of quality performance in the analysis involve decision communication, resource utilization, response techniques, and response time. Through the application of this framework and subsequent utilization of quality standards indicators, there is potential to increase efficiency in the response phase of an emergency event; thereby saving additional lives, property, and resources.

Keywords: emergency management, fire, quality standards, response

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Authors: Abdul Rawuf Hussein, Rusnani Abdul Kadir, Mona Adlina Binti Adanan

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Guidance program has been an essential approach in helping professions from many institutions of learning as well as communities, organizations, and clinical settings. Although the term varies depending on the approaches, objectives, and theories, the core and central element is typically developmental in nature. In this conceptual paper, the researcher will review literature on the concept of group guidance, its impact on students’ and individual’s development, developing a guidance module and proposing a synthesised framework for group guidance program.

Keywords: concept, framework, group guidance, module development

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Authors: Farahnaz Karami

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Routing is an important, challenging task in mobile ad hoc networks due to node mobility, lack of central control, unstable links, and limited resources. An ant colony has been found to be an attractive technique for routing in Mobile Ad Hoc Networks (MANETs). However, existing swarm intelligence based routing protocols find an optimal path by considering only one or two route selection metrics without considering correlations among such parameters making them unsuitable lonely for routing real time applications. Fuzzy logic combines multiple route selection parameters containing uncertain information or imprecise data in nature, but does not have multipath routing property naturally in order to provide load balancing. The objective of this paper is to design a routing algorithm using fuzzy logic and ant colony that can solve some of routing problems in mobile ad hoc networks, such as nodes energy consumption optimization to increase network lifetime, link failures rate reduction to increase packet delivery reliability and providing load balancing to optimize available bandwidth. In proposed algorithm, the path information will be given to fuzzy inference system by ants. Based on the available path information and considering the parameters required for quality of service (QoS), the fuzzy cost of each path is calculated and the optimal paths will be selected. NS2.35 simulation tools are used for simulation and the results are compared and evaluated with the newest QoS based algorithms in MANETs according to packet delivery ratio, end-to-end delay and routing overhead ratio criterions. The simulation results show significant improvement in the performance of these networks in terms of decreasing end-to-end delay, and routing overhead ratio, and also increasing packet delivery ratio.

Keywords: mobile ad hoc networks, routing, quality of service, ant colony, fuzzy logic

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Authors: Nadezhda Kvatashidze

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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship

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Authors: Mohammed Almohammedali, David Edgar, Duncan Peter

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The aim of this exploratory research is to further understand how organisations can evaluate their activities, which generate knowledge creation, to meet changing stakeholder expectations. A Scale of Knowledge (SoK) Framework is proposed which links knowledge management and organisational activities to changing stakeholder expectations. The framework was informed by the knowledge management literature, as well as empirical work conducted via a single case study of a multi-site hospital organisation in Saudi Arabia. Eight in-depth semi-structured interviews were conducted with managers from across the organisation regarding current and future stakeholder expectations, organisational strategy/activities and knowledge management. Data were analysed using thematic analysis and a hierarchical value map technique to identify activities that can produce further knowledge and consequently impact on how stakeholder expectations are met. The SoK Framework developed may be useful to practitioners as an analytical aid to determine if current organisational activities produce organisational knowledge which helps them meet (increasingly higher levels of) stakeholder expectations. The limitations of the research and avenues for future development of the proposed framework are discussed.

Keywords: knowledge creation, knowledge management, organisational knowledge, analytical aid, stakeholders

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Authors: Sofiya Rao, Sagnik Dey

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Aerosol-cloud-precipitation interaction continues to be one of the largest sources of uncertainty in quantifying the aerosol climate forcing. The uncertainty is increasing from global to regional scale. This problem remains unresolved due to the large discrepancy in the representation of cloud processes in the climate models. Most of the studies on aerosol-cloud-climate interaction and aerosol-cloud-precipitation over Indian Ocean (like INDOEX, CAIPEEX campaign etc.) are restricted to either particular to one season or particular to one region. Here we developed a theoretical framework to quantify aerosol indirect radiative forcing using Moderate Resolution Imaging Spectroradiometer (MODIS) aerosol and cloud products of 15 years (2000-2015) period over the Indian Ocean. This framework relies on the observationally constrained estimate of the aerosol-induced change in cloud albedo. We partitioned the change in cloud albedo into the change in Liquid Water Path (LWP) and Effective Radius of Clouds (Reff) in response to an aerosol optical depth (AOD). Cloud albedo response to an increase in AOD is most sensitive in the range of LWP between 120-300 gm/m² for a range of Reff varying from 8-24 micrometer, which means aerosols are most sensitive to this range of LWP and Reff. Using this framework, aerosol forcing during a transition from indirect to semi-direct effect is also calculated. The outcome of this analysis shows best results over the Arabian Sea in comparison with the Bay of Bengal and the South Indian Ocean because of heterogeneity in aerosol spices over the Arabian Sea. Over the Arabian Sea during Winter Season the more absorbing aerosols are dominating, during Pre-monsoon dust (coarse mode aerosol particles) are more dominating. In winter and pre-monsoon majorly the aerosol forcing is more dominating while during monsoon and post-monsoon season meteorological forcing is more dominating. Over the South Indian Ocean, more or less same types of aerosol (Sea salt) are present. Over the Arabian Sea the Aerosol Indirect Radiative forcing are varying from -5 ± 4.5 W/m² for winter season while in other seasons it is reducing. The results provide observationally constrained estimates of aerosol indirect forcing in the Indian Ocean which can be helpful in evaluating the climate model performance in the context of such complex interactions.

Keywords: aerosol-cloud-precipitation interaction, aerosol-cloud-climate interaction, indirect radiative forcing, climate model

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Authors: Akshit Singhal, Xuan Wang, Zhijun Wang, Hao Che, Hong Jiang

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Multiple Path Transmission Control Protocols (MPTCPs) allow flows to explore path diversity to improve the throughput, reliability and network resource utilization. However, the existing solutions may discourage users to adopt the solutions in the face of multipath scenario where different paths are charged based on different pricing structures, e.g., WiFi vs cellular connections, widely available for mobile phones. In this paper, we propose a Hybrid MPTCP (H-MPTCP) with a built-in mechanism to incentivize users to use multiple paths with different pricing structures. In the meantime, H-MPTCP preserves the nice properties enjoyed by the state-of-the-art MPTCP solutions. Extensive real Linux implementation results verify that H-MPTCP can indeed achieve the design objectives.

Keywords: network, TCP, WiFi, cellular, congestion control

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Authors: Zhidong Zhang, Zhi-Chao Zhang

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This study focused on early adolescent rule-breaking behavioral problems using the instrument of Achenbach System of Empirically Based Assessment (ASEBA). The purpose was to analyze the relationships between the rule-breaking behavioral problems and relevant background variables such as sports activities, hobbies, chores and the number of close friends. The stratified sampling method was used to collect data from 2532 participants. The results indicated that several background variables as predictors could significantly predict rule breaking behavior and aggressive behavior. Further, a path analysis method was used to explore the correlational and causal relationships among background variables and breaking behavior variables.

Keywords: ASEBA, rule-breaking, path analysis, early adolescent

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Authors: Shruti Kohli

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The sophistication and pervasiveness of cyber-attacks are constantly growing, driven partly by technological progress, profitable applications in organized crime and state-sponsored innovation. The modernization of rail control systems has resulted in an increasing reliance on digital technology and increased the potential for security breaches and cyber-attacks. This research track showcases the need for developing a secure reusable scalable framework for enhancing cyber security of rail assets. A cyber security framework has been proposed that is being developed to detect the tell-tale signs of cyber-attacks against industrial assets.

Keywords: cyber security, rail asset, security threat, cyber ontology

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Authors: Karen Odendaal

Abstract:

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis. It is widely perceived that conceptual teaching of accounting contributes to lifelong learning. Such a conceptual teaching approach also contributes to effective accounting problem-solving. This framework-based approach is rooted in educational psychologies such as constructivism and Ausubel’s subsumption theory. This study aimed at investigating the ability of students to solve complex accounting problems by using only concepts underlying the Conceptual Framework. An assignment was administered to pre-graduate students at a South African university and this study made use of an interpretative research design which implemented multiple research instruments to investigate the ability of students to solve complex accounting problems using only concepts underlying the Conceptual Framework. Student perceptions were analysed and were aided by a related reflective questionnaire. The importance of the study indicates the necessity of Accounting educators to enhance a conceptual understanding among students as a mechanism for problem-solving of accounting issues. The results indicate that the ability of students to solve accounting problems effectively using only the Conceptual Framework depends on the complexity of the scenario and the students’ familiarity with the problem. The study promotes a balanced and more conceptual (rather than only technical) preference to the problem-solving of complex accounting problems. The study indubitably promotes considerable emphasis on the importance of the Conceptual Framework in accounting education and the promotion of life-long learning in the subject field.

Keywords: accounting education, conceptual teaching, constructivism, framework-based, problem-solving

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Authors: Pramoda Karunarathna, Hemamalie Gunatilaka

Abstract:

This study is based on experiences of Sri Lankan lesbian and gay workers’ career in the corporate sector, which include both manufacturing and service sectors. The study has started with the intention of shedding light on a grey area to observe the negative effects on lesbian and gay workers and their experiences while they are employed in the Sri Lankan corporate sector. In order to understand the experiences of lesbian and gay workers while they are at work within the corporate sector, the study seeks to address four questions. First research question is about the challenges faced by lesbian and gay workers while they are at work, and the second research question looks at their career patterns. Third research question seeks to address the behavior at work, and the fourth research question looks at the influence of class, religion, and cultural aspects on the career of lesbian and gay workers. Methodologically, the research was based on semi-structured interviews with nine participants (five gay men and four lesbian women) having work experience in the corporate sector and residing in Colombo, the capital city of Sri Lanka. The research found that the participants have gone through the process of developing sexual identity; gay men possess more feminine characteristics, while lesbian women possess more masculine characteristics. Further, their identity gets revealed in different ways, such as through the curriculum vitae, at the interviews, through the attire and behavior, and with the use of social media. The study also found that lesbian and gay workers experience discrimination due to violation of hierarchical power difference by other employees and marginalization, verbal and nonverbal abuse by other men at work are common experiences. Another finding is that lesbian and gay workers adopt strategies for survival at work, and they prefer the NGO sector to the corporate sector. In contrast, even within the corporate sector, advertising is preferred by lesbian and gay workers. Some of the Sri Lankan corporate sector organizations, especially multinational organizations, have initiated diversity training, and it might lead to making these organisations lesbian and gay-friendly workplaces in the future. It is also found that nearly 44 percent of the participants do not have a religion, and it is due to the rejection of deviant behaviours by most of the religions. In conclusion, lesbian and gay workers experience discrimination at work in the Sri Lankan corporate sector with an exception to the companies relating to advertising and non-governmental organisations is the sector that these workers prefer the most.

Keywords: lesbian workers, gay workers, Sri Lankan corporate sector, discrimination

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