Search results for: Tunisian context
5416 Teaching Philosophy to Nigerian Students: Some Pedagogic Considerations
Authors: Patricia Agboro
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The dominant strands of pedagogic ideas are often western in origin/orientation. This is the case because of the hegemony of the western world in global academia. For this reason, peculiarities and considerations of context are often swept to the margins as educational thinkers emphasize patently Eurocentric and one-size-fits-all solutions to the problems of effective teaching. This paper takes as a starting point the notion that pedagogy must be context specific and pragmatic in its application. It is from this perspective that it focuses on the challenges of teaching philosophy to students in the Nigerian tertiary institutions. Philosophy students in Nigeria usually come across philosophy for the first time at the tertiary level. This raises the problem of inadequate exposure. Beyond this, a substantial number of candidates are admitted into the philosophy program based on the Nigerian version of ‘affirmative action’ which is known as the quota system. This paper addresses the problems highlighted above and hosts of other issues as well as provides recommendations that can improve effectiveness of teaching philosophy at the university level.Keywords: justice, quota system, pedagogy, federal character
Procedia PDF Downloads 2445415 English Writing Anxiety in Debate Writing among Japanese Senior High School EFL Learners: Sources, Effects and Implication
Authors: Maria Lita Sudo
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The debate is an effective tool in cultivating critical thinking skills in English classes. It involves writing evidence-based arguments about a resolution in a form of constructive speech and oral discussion using constructive speech, which will then be attacked and defended. In the process of writing, EFL learners may experience anxiety, an emotional problem that affects writing achievement and cognitive processing. Thus, this study explored the sources and effect of English writing anxiety in the context of debate writing with a view to providing EFL teachers pedagogical suggestions in alleviating English writing anxiety in debate writing. The participants of this study are 95 Japanese senior high school EFL learners and 3 Japanese senior high school English teachers. In selecting the participants, opportunity sampling was employed and consent from Japanese English teachers was sought. Data were collected thru (1) observation (2) open-ended questionnaire and (3) semi-structured interview. This study revealed that not all teachers of English in the context of this study recognize the existence of English writing anxiety among their students and that the very nature of the debate, in general, may also be a source of English writing anxiety in the context of debate writing. The interview revealed that English writing anxiety affects students’ ability to retrieve L2 vocabulary. Further, this study revealed different sources of writing anxiety in debate writing, which can be categorized into four main categories: (1) L2 linguistic ability-related factors (2) instructional –related factors, (3) interpersonal-related factors, and (4) debate- related factors. Based on the findings, recommendations for EFL teachers and EFL learners in managing writing anxiety in debate writing are provided.Keywords: debate, EFL learners, English writing anxiety, sources
Procedia PDF Downloads 1375414 The Typology of Social Enterprise: Case Study of Community-Development Enterprise in Indonesia
Authors: Aluisius Pratono, Deddy Marciano, Suyanto Suyanto
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The emerging model of community development social enterprise is one of the social enterprise models. However, a precise view of the community development enterprise is still lacking. Hence, this study was aimed at deepening the concept of the community development social enterprise model at the place management and development context. Multiple case studies in Indonesia context were observed to explore the typical criteria of the community development enterprise model in place-making practices. The research paradigm used interpretative approach, which involves dialectic process between the researchers and research participants. This study highlights some principles in the community-development enterprise, which cover an entrepreneurial dimension, social goals, participatory governance, and co-management. The result makes a contribution to conceptual literature occurs at the criteria of social enterprises by highlighting the typology of community development enterprise.Keywords: community development enterprise, social purposes, economic project, participatory governance
Procedia PDF Downloads 2595413 Long-term Care Facility for the Elderly and Its Relationship with Energy Efficiency
Authors: Gabriela Sardinha Pacheco
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In a context of elderly population growth, the need to provide high quality infrastructure and services to these people becomes even more evident. The act of designing a space dedicated to elderly people goes beyond the concept of well-being and reaches to a point of evaluating and changing the way which society sees this part of the population as well as how it can build a relationship with energy efficiency. In this context, the care facilities for elderly have an extremely important role to provide this infrastructure to the population. A common issue is that, for many times, these facilities face financial issues, and the full operation of the establishment can be impacted. The intention of this work is to develop a project in which the energy efficiency measures can be lived daily and that the residents of the institution can participate actively, directly, or indirectly in the construction of this relationship. The use of energy efficiency strategies should become a natural process when thinking about buildings as it is an essential step to provide increased well-being, climate change mitigation, and cost reduction.Keywords: energy efficiency, environmental comfort, long-term care facility, well-being
Procedia PDF Downloads 575412 The Socio-Cultural Aspect of Food in Ceremonial Turkey
Authors: Suheyla Saritas
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No matter who we are or where we live, our lives revolve around food, which is much more than a merely sustenance. As a part of the human culture, food carries complex significance and symbolic meanings. Turkish people attribute great value to food and its usage specifically tied to rites of passages of human life. Traditions, especially the ones practiced during rites of passages, such as birth, circumcisions, weddings and funerals, have always been accompanied by food in Turkish culture. Since food celebrates and symbolizes human progress in life in the culture, it also surrounds by aspects of belief, custom, magic, ritual and religion and has always been used in ceremonial context during such rites. Even though that context may be different depending on the religious, economic and social nuances of the various Turkish regions, like wheat, meat and bread, certain kinds of food play key roles during Turkish rites, generally upholding traditions. This paper highlights the sociocultural aspect of food in the rites of passages in the Turkish culture. The importance of this work also is how the ceremonial food represents the identity of Turkish people.Keywords: food, culture, rites of passages, ritual and identity
Procedia PDF Downloads 4305411 Algorithm for Information Retrieval Optimization
Authors: Kehinde K. Agbele, Kehinde Daniel Aruleba, Eniafe F. Ayetiran
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When using Information Retrieval Systems (IRS), users often present search queries made of ad-hoc keywords. It is then up to the IRS to obtain a precise representation of the user’s information need and the context of the information. This paper investigates optimization of IRS to individual information needs in order of relevance. The study addressed development of algorithms that optimize the ranking of documents retrieved from IRS. This study discusses and describes a Document Ranking Optimization (DROPT) algorithm for information retrieval (IR) in an Internet-based or designated databases environment. Conversely, as the volume of information available online and in designated databases is growing continuously, ranking algorithms can play a major role in the context of search results. In this paper, a DROPT technique for documents retrieved from a corpus is developed with respect to document index keywords and the query vectors. This is based on calculating the weight (Keywords: information retrieval, document relevance, performance measures, personalization
Procedia PDF Downloads 2415410 Designing an MTB-MLE for Linguistically Heterogenous Contexts: A Practitioner’s Perspective
Authors: Ajay Pinjani, Minha Khan, Ayesha Mehkeri, Anum Iftikhar
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There is much research available on the benefits of adopting mother tongue-based multilingual education (MTB MLE) in primary school classrooms, but there is limited guidance available on how to design such programs for low-resource and linguistically diverse contexts. This paper is an effort to bridge the gap between theory and practice by offering a practitioner’s perspective on designing an MTB MLE program for linguistically heterogeneous contexts. The research compounds findings from current academic literature on MTB MLE, the study of global MTB MLE programs, interviews with practitioners, policy-makers, and academics worldwide, and a socio-linguistic survey carried out in parts of Tharparkar, Pakistan, the area selected for envisioned pilot implementation. These findings enabled the creation of ‘guiding principles’ which provide structure for the development of a contextualized and holistic MTB-MLE program. The guiding principles direct the creation of teaching and learning materials, creating effective teaching and learning environment, community engagement, and program evaluation. Additionally, the paper demonstrates the development of a context-specific language ladder framework which outlines the language journey of a child’s education, beginning with the mother tongue/ most familiar language in the early years and then gradually transitioning into other languages. Both the guiding principles and language ladder can be adapted to any multilingual context. Thus, this research provides MTB MLE practitioners with assistance in developing an MTB MLE model, which is best suited for their context.Keywords: mother tongue based multilingual education, education design, language ladder, language issues, heterogeneous contexts
Procedia PDF Downloads 1145409 Consumers of Counterfeit Goods and the Role of Context: A Behavioral Perspective of the Process
Authors: Carla S. C. da Silva, Cristiano Coelho, Junio Souza
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The universe of luxury has charmed and seduced consumers for centuries. Since the middle ages, their symbols are displayed as objects of power and status, arousing desire and provoking social covetousness. In this way, the counterfeit market is growing every day, offering a group of consumers the opportunity to enter into a distinct social position, where the beautiful and shiny brand logo signals an inclusion passport to everything this group wants. This work sought to investigate how the context and the social environment can influence consumers to choose products of symbolic brands even if they are not legitimate and how this behavior is accepted in society. The study proposed: a) to evaluate the measures of knowledge and quality of a set of marks presented in the manipulation of two contexts (luxury x academic) between buyers and non-buyers of forgeries, both for original products and their correspondence with counterfeit products; b) measure the effect of layout on the verbal responses of buyers and non-buyers in relation to their assessment of the behavior of buyers of counterfeits. The present study, in addition to measuring the level of knowledge and quality attributed to each brand investigated, also verified the willingness of consumers to pay for a falsified good of the brands of predilection compared to the original study. This data can serve as a parameter for luxury brand managers in their counterfeit coping strategies. The investigation into the frequency of purchase has shown that those who buy counterfeit goods do so regularly, and there is a propensity to repeat the purchase. It was noted that a significant majority of buyers of counterfeits are prone to invest in illegality to meet their expectations of being in line with the standards of their interest groups.Keywords: luxury, consumers, counterfeits, context, behaviorism
Procedia PDF Downloads 3005408 Key Success Factors and Enterprise Resource Planning Implementation in Higher Education Institutions: Multiple Case Studies of Jordanian Universities
Authors: Abdallah Abu Madi, Dongmei Cao, Alexeis Garcia-Perez, Qile He
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The failure of Enterprise Resource Planning (ERP) implementation in higher education institutions (HEIs) worldwide is much higher in comparison to other sectors, such as banking or manufacturing, to our knowledge limited research has been conducted on this issue. To date, prior literature has identified some key success factors (KSFs) mostly either in the domain of information and system (IS) or in the industrial context. However, evidence of ERP implementation in the higher education sector has had little attention in the extant literature. Hence, this paper identifies and categories KSFs of ERP implementation in HEIs. Semi-structured face-to-face interviews were conducted with technicians and managers from three Jordanian HEIs. From these case studies, three new sector- and context-specific KSFs were identified and categorized according to two dimensions: organizational and technical. The first new KSF is the selection of the ERP system, which is an influential factor in the organizational dimension. Results show that an ERP solution that is suitable to one context may be disastrous in another. The second new KSF, which falls under the technical dimension, is the relationship between vendors and HEIs. This must be fair and impartial to enable successful decision-making and thus the achievement of pre-defined goals. Also within the technical dimension is the third factor: in-house maintenance. Once an appropriate system is selected and a strong relationship is established, the ERP system requires continuous maintenance for effective operation. HEIs should ensure that qualified IT support is in place and in-house to avoid excessive running expenses.Keywords: Enterprise Resource Planning (ERP)implementation, key success factors, higher education institutions, Jordanian higher education
Procedia PDF Downloads 2095407 Understanding Talent Management In French Small And Medium-Sized Enterprises: Towards Multi-Level Modeling
Authors: Abid Kousay
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Appeared and developed essentially in large companies and multinationals, Talent Management (TM) in Small and Medium-Sized Enterprises (SMEs) has remained an under-explored subject till today. Although the literature on TM in the Anglo-Saxon context is developing, it remains monopolized in non-European contexts, especially in France. Therefore, this article aims to address these shortcomings through contributing to TM issues by adopting a multilevel approach holding the goal of reaching a global holistic vision of interactions between various levels while applying TM. A qualitative research study carried out within 12 SMEs in France, built on the methodological perspective of grounded theory, will be used in order to go beyond description, to generate or discover a theory or even a unified theoretical explanation. Our theoretical contributions are the results of the grounded theory, the fruit of context considerations and the dynamic of the multilevel approach. We aim firstly to determine the perception of talent and TM in SMEs. Secondly, we formalize TM in SME through the empowerment of all 3 levels in the organization (individual, collective, and organizational). And we generate a multilevel dynamic system model, highlighting the institutionalization dimension in SMEs and the managerial conviction characterized by the domination of the leader’s role. Thirdly, this first study sheds light on the importance of rigorous implementation of TM in SMEs in France by directing CEO and HR and TM managers to focus on elements that upstream TM implementation and influence the system internally. Indeed, our systematic multilevel approach policy reminds them of the importance of strategic alignment while translating TM policy into strategies and practices in SMEs.Keywords: French context, multilevel approach, talent management, , TM system
Procedia PDF Downloads 2165406 Media Representation of Romanian Migrants in the Italian Media: A Comparative Study
Authors: Paula-Catalina Meirosu
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The economic migration (intra-EU) is a topic of debate in the public space in both countries of origin and countries of destination. Since the 1990s, after the collapse of communist regimes and then the accession of some former communist countries to the EU, the migratory flows of migrants (including Romanian migrants) to EU countries has been increased constantly. Italy is one of the main countries of destination among Romanians since at the moment Italy hosts more than one million Romanian migrants. Based on an interdisciplinary analytical framework focused on the theories in the field of transnationalism, media and migration studies and critical media analysis, this paper investigates the media construction of intra-EU economic migration in the Italian press from two main perspectives. The first point of view is the media representation of Romanian migrants in the Italian press in a specific context: the EU elections in 2014. The second one explores the way in which Romanian journalists use the media in the destinations countries (such as Italy) as a source to address the issue of migration. In this context, the paper focuses on online articles related to the Romanian migrants’ representation in the media before and during the EU elections in two newspapers (La Repubblica from Italy and Adevarul from Romania), published during January-May 2014. The methodology is based on a social-constructivist approach, predominantly discursive and includes elements of critical discourse analysis (CDA) to identify the patterns of Romanian migrants in the Italian press as well as strategies for building categories, identities, and roles of migrants. The aim of such an approach is to find out the dynamic of the media discourse on migration from a destination country in the light of a European electoral context (EU elections) and based on the results, to propose scenarios for the elections to be held this year.Keywords: migration, media discourse, Romanian migrants, transnationalism
Procedia PDF Downloads 1345405 Molecular Epidemiology of Circulating Adenovirus Types in Acute Conjunctivitis Cases in Chandigarh, North India
Authors: Mini P. Singh, Jagat Ram, Archit Kumar, Tripti Rungta, Jasmine Khurana, Amit Gupta, R. K. Ratho
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Introduction: Human adenovirus is the most common agent involved in viral conjunctivitis. The clinical manifestations vary with different serotypes. The identification of the circulating strains followed by phylogenetic analysis can be helpful in understanding the origin and transmission of the disease. The present study aimed to carry out molecular epidemiology of the adenovirus types in the patients with conjunctivitis presenting to the eye centre of a tertiary care hospital in North India. Materials and Methods: The conjunctival swabs were collected from 23 suspected adenoviral conjunctivitis patients between April-August, 2014 and transported in viral transport media. The samples were subjected to nested PCR targeting hexon gene of human adenovirus. The band size of 956bp was eluted and 8 representative positive samples were subjected to sequencing. The sequences were analyzed by using CLUSTALX2.1 and MEGA 5.1 software. Results: The male: female ratio was found to be 3.6:1. The mean age of presenting patients was 43.95 years (+17.2). Approximately 52.1% (12/23) of patients presented with bilateral involvement while 47.8% (11/23) with unilateral involvement of the eye. Human adenovirus DNA could be detected in 65.2% (15/23) of the patients. The phylogenetic analysis revealed presence of serotype 8 in 7 patients and serotype 4 in one patient. The serotype 8 sequences showed 99-100% identity with Tunisian, Indian and Japanese strains. The adenovirus serotype 4 strains had 100% identity with strains from Tunisia, China and USA. Conclusion: Human adenovirus was found be an important etiological agent for conjunctivitis in our set up. The phylogenetic analysis showed that the predominant circulating strains in our epidemic keratoconjunctivitis were serotypes 8 and 4.Keywords: conjunctivitis, human adenovirus, molecular epidemiology, phylogenetics
Procedia PDF Downloads 2795404 Are Values Reflected in Online Skincare Advertisements from the Philippines and Taiwan the Same?
Authors: Chih-Ping Chen
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In recent years, some scholars established the reflection of cultural values in advertisements. However, despite the Internet’s rapid development, few studies have focused on observing cross-cultural differences of values reflected in online advertisements. As mirrors of culture, advertisements are believed to reflect values relevant to consumers. Therefore, this research aims to examine the cultural values reflected on online skincare advertisements between countries with different cultural influences. We argue that culture affects the values presented in the slogans, endorsers, brand prominence, and product prominence of online advertisements; a concept that challenges the standardized manner of communication utilized by most multinational brands. Results highlight that the Philippines and Taiwan are neither located on extreme low-context nor extreme high-context cultures. Moreover, although advertisements reflect culture, it may be affected by potential value shifting caused by globalization, standardized communication, and the advertisers’ marketing priorities.Keywords: cross-culture, cultural values, online advertising, prominence, beauty
Procedia PDF Downloads 4725403 Parenting a Child with Profound Disabilities in Developing Countries: Experiences from Bangladesh
Authors: M. Abdul Jalil
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Parents caring for a child with a profound disability encounter different experiences compared to the parents caring for a child without a disability. The aim of this paper is to develop a greater understanding of parenting of a child with profound disabilities in the context of developing countries with reference to Bangladesh. The paper reveals that parents caring for a child with a profound disability are experiencing increased financial burden, affiliate and courtesy stigma and negative impact on mothers in terms of additional caregiving role, instability of conjugal relations, giving up of involvement in economic activities, and shrinking kinship and social relationships. In addition, government and non-government services for children with disabilities are very limited. Moreover, the information about the services is also not available to the parents. Therefore, parents find it difficult to cope with the challenges that lead to the alienation of the parents. The paper recommended the strategies to address the issues in the context of Bangladesh, which in turn might be applicable to the developing countries as well.Keywords: caregiving, coping, parenting, profound disability
Procedia PDF Downloads 1745402 Types of Limit Application Problems in Engineering Students: Case Studies
Authors: Veronica Diaz Quezada
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The society of the 21st century requires training of engineers capable of solving routine and non-routine problems in applications of the limit of real functions, as part of the course Calculus I. For this purpose, research was conducted with a methodological design that combines quantitative and qualitative procedures and that aims, to identify and to characterize the types of problems according to their nature and context, through the application of a mathematics test; to know— through a questionnaire— the opinion of difficulties in their solution, previous and missing knowledge of some students of three engineering careers of a state university in Chile. This research is completed with three case studies. The results favor the performance of students in solving problems of a fantasist and realistic context, but these do not guarantee mathematical skills which are necessary to solve non-routine problems of limit applications. In conclusion, through this research, it became clear that the students of the three engineerings do not have all the necessary skills to solve problems of application of the limit of a function of the real variable.Keywords: case studies, engineering program, limits, problem solving
Procedia PDF Downloads 1295401 Nazi Propaganda and the 1930 Berlin Film Premiere of “All Quiet on the Western Front”
Authors: Edward C. Smith
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Historical narration in literature and film is an act that necessarily develops and deforms history, whether consciously or unconsciously. Such “translation” suffers or thrives depending on its historical context and on the ability of the artist/artists to make choices that enhance or diminish social and political reality. This “translation” and its challenges is examined from within the historical and political context of the 1930 Berlin film premiere of “All Quiet on the Western Front,” a film based on Erich Maria Remarque’s 1928 best-selling novel. Both the film and the novel appeared during a period in which the “aestheticization” of reality predominated. This was an era in early 20th-century European society in which life was conceived of as innately artistic and structured like an art form. The emergence of this modern consciousness, one in which memory and history surrendered their former authority, enabled conservative propaganda of the period to denounce all art that did not adhere conceptually to its political tenets, with “All Quiet” becoming yet another of its “victims.”Keywords: documentary and propaganda film, film and TV audiences, international literature in film studies, popular culture and film
Procedia PDF Downloads 4055400 Quality as an Approach to Organizational Change and Its Role in the Reorganization of Enterprises: Case of Four Moroccan Small and Medium-Sized Enterprises
Authors: A. Boudiaf
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The purpose of this paper is to analyze and apprehend, through four case studies, the interest of the project of the implementation of the quality management system (QMS) at four Moroccan small and medium-sized enterprises (SMEs). This project could generate significant organizational change to improve the functioning of the organization. In fact, quality is becoming a necessity in the current business world. It is considered to be a major component in companies’ competitive strategies. It should be noted that quality management is characterized by a set of methods and techniques that can be used to solve malfunctions and reorganize companies. It is useful to point out that the choice of the adoption of the quality approach could be influenced by the circumstances of the business context, it could also be derived from its strategic vision; this means that this choice can be characterized as either a strategic aspect or a reactive aspect. This would probably have a major impact on the functioning of the QMS and also on the perception of the quality issue by company managers and their employees.Keywords: business context, organizational change, quality, reorganization
Procedia PDF Downloads 1075399 Endophytic Fungi Recovered from Lycium arabicum as an Eco-Friendly Alternative for Fusarium Crown and Root Rot Disease Control and Tomato Growth Enhancement
Authors: Ahlem Nefzi, Rania Aydi Ben Abdallah, Hayfa Jabnoun-Khiareddine, Ammar Nawaim, Rabiaa Haouala, Mejda Daami-Remadi
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Seven endophytic fungi were isolated from the wild Solanaceous species Lycium arabicum growing in the Tunisian Centre-East and were assessed for their ability to suppress Fusarium Crown and Root Rot disease caused by Fusarium oxysporum f. sp. radicis lycopersici (FORL) and to enhance plant growth. Fungal isolates were shown able to colonize tomato cv. Rio Grande roots, crowns, and stems. A significant promotion in all studied growth parameters (root length, shoot height, and roots and shoots fresh weight) was recorded in tomato plants treated with fungal conidial suspensions or their cell-free culture filtrates compared to FORL-inoculated or pathogen-free controls. I15 and I18 isolates were shown to be the most effective leading to 85.7-87.5 and 93.6-98.4% decrease in leaf and root damage index and the vascular discoloration extent, respectively, over FORL-inoculated and untreated control. These two bioactive and growth-promoting isolates (I15 and I18) were morphologically characterized and identified using rDNA sequencing gene as being Alternaria alternata (MF693801) and Fusarium fujikuroi (MF693802). These fungi significantly suppressed FORL mycelial growth and showed chitinolytic, proteolytic and amylase activities whereas only F. fujikuroi displayed a lipolytic activity. This study clearly demonstrated the potential use of fungi naturally associated with L. arabicum as biocontrol and bio-fertilizing agents.Keywords: biocontrol, endophytic fungi, Fusarium oxysporum f. sp. radicis-lycopersici, tomato promotion, Lycium arabicum
Procedia PDF Downloads 1735398 Design of Real Time Early Response Systems for Natural Disaster Management Based on Automation and Control Technologies
Authors: C. Pacheco, A. Cipriano
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A new concept of response system is proposed for filling the gap that exists in reducing vulnerability during immediate response to natural disasters. Real Time Early Response Systems (RTERSs) incorporate real time information as feedback data for closing control loop and for generating real time situation assessment. A review of the state of the art works that fit the concept of RTERS is presented, and it is found that they are mainly focused on manmade disasters. At the same time, in response phase of natural disaster management many works are involved in creating early warning systems, but just few efforts have been put on deciding what to do once an alarm is activated. In this context a RTERS arises as a useful tool for supporting people in their decision making process during natural disasters after an event is detected, and also as an innovative context for applying well-known automation technologies and automatic control concepts and tools.Keywords: disaster management, emergency response system, natural disasters, real time
Procedia PDF Downloads 4425397 Corporate Governance of Intellectual Capital: The Impact of Intellectual Capital Reporting
Authors: Cesar Julio Recalde
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Background: The role of intangible assets in today´s society is undeniable and continuously growing. More than 80% of corporate market is related to intellectual capital(IC). However, corporate governance principles and practices seem strongly based and oriented towards tangible assets. The impact of intangible assets on corporate governance might require prevention and adaptative actions. Adherence to voluntary mechanisms of intellectual capital reporting (ICR) seems to be a gateway towards adapting corporate governance to intangible assets influence and a conceptual cornerstone. The impact of adherence to intellectual capital reporting on corporate governance and performance needs to be evaluated. Purposes: This work has a sequential two folded purpose: (1) exploring the influences exerted by IC on corporate governance theory and practice, and within that context (2) analyzing the impact of adherence to voluntary mechanisms of ICR on corporate governance. Design and summary: This work employs the theory of the firm and agency theory in order to conceptually explore the effects of each dimension of IC on key corporate governance issues, namely property rights and control by shareholders and residual claims by stakeholders, fiduciary duties of management and the board, opportunistic behavior and transparency. A comprehensive IC taxonomy and map is presented. Within the resulting context, internal and external impact of ICR on corporate governance and performance is conceptually analyzed. IRC constraint and barriers are identified. Intellectual liabilities are presented within the context of IRC. Finally, IRC regulatory framework is surveyed. Findings: Relevant conclusions were rendered on the influence of intellectual capital on corporate governance. Sufficient evidence of a positive impact of IRC on corporate governance and performance was found. Additionally, it was found that IRC exerts a leveraging effect on IC itself. Intellectual liabilities are insufficiently researched and seem to have a relevant importance on IC measuring. IRC regulatory framework was found to be insufficiently developed to capture the essence of intangible assets and to meet corporate governance challenges facing IC. Originality: This work develops a progressive approach to conceptually analyze the mutual influences between IC and corporate governance. An epistemic ideogram represents the intersection of analyzed theories. An IC map is presented. The relatively new topic of intellectual liabilities is conceptually analyzed in the context of IRC. Social liabilities and client liabilities are presented.Keywords: corporate governance, intellectual capital, intellectual capital reporting, intellectual assets, intellectual liabilities, voluntary mechanisms, regulatory framework
Procedia PDF Downloads 3865396 A Deviation Analysis of Career Anchors and Domain Specialization in Management Education
Authors: Santosh Kumar Sharma, Imran Ahmed Khan
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Context: In the field of management education, it has been observed that students often have discrepancies between their career anchors and their chosen domain of specialization. This misalignment creates challenges for students during their summer internships and job placements in the corporate sector. The outcome is that some students opt to change their career track or even leave the management profession altogether. This situation poses a significant concern in terms of the overall human capital in the industry. However, there is a notable lack of substantial literature addressing this specific context. Therefore, this current study aims to contribute to the global discourse on management education and its impact on human resource management. Research Aim: The objective of this study is to analyze the deviation between career anchors and domain specialization in the context of management education in India. Methodology: This study adopts an exploratory approach. Data is collected from a substantial sample of post-graduate students who are currently pursuing management education from a renowned business school in India. The data collection process is followed by a descriptive analysis. Findings: The findings of this research contribute to the professional development of management students by highlighting the significance of aligning career anchors with their chosen domain of specialization. This alignment is crucial for enhancing human capital, which in turn impacts various factors within the Indian economy. Theoretical Importance: This study addresses the gap in the existing literature by exploring the relationship between career anchors and domain specialization in management education. By shedding light on this issue, it contributes to theoretical knowledge in the field and provides insights into the importance of career alignment within the management profession.Keywords: management education, specialization, human resource management, India
Procedia PDF Downloads 695395 Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration
Authors: Michal Friedrich
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Cross-border investment has never been easier than in today’s global economy. Despite recent initiatives tightening the international tax landscape, profit shifting and tax optimization by multinational entities (MNEs) in the context of cross-border M&A remain persistent and complex phenomena that warrant in-depth exploration. By synthesizing the outcomes of existing research, this study aims to first provide a methodological framework for identifying MNEs’ profit-shifting behavior and quantifying its fiscal impacts via various macroeconomic and microeconomic approaches. The study also proposes additional methods and qualitative/quantitative measures for extracting insight into the profit shifting behavior of MNEs in the context of their M&A activities at industry and entity levels. To develop the proposed methods, this study applies the knowledge of international tax laws and known profit shifting conduits (incl. dividends, interest, and royalties) on several model cases/types of cross-border acquisitions and post-acquisition integration activities by MNEs and highlights important factors that encourage or discourage tax optimization. Follow-up research is envisaged to apply the methods outlined in this study on published data on real-world M&A transactions to gain practical country-by-country, industry and entity-level insights. In conclusion, this study seeks to contribute to the ongoing discourse on profit shifting by providing a methodological toolkit for exploring profit shifting tendencies MNEs in connection with their M&A activities and to serve as a backbone for further research. The study is expected to provide valuable insight to policymakers, tax authorities, and tax professionals alike.Keywords: BEPS, cross-border M&A, international taxation, profit shifting, tax optimization
Procedia PDF Downloads 695394 A Preliminary Study of the Reconstruction of Urban Residential Public Space in the Context of the “Top-down” Construction Model in China: Based on Research of TianZiFang District in Shanghai and Residential Space in Hangzhou
Authors: Wang Qiaowei, Gao Yujiang
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With the economic growth and rapid urbanization after the reform and openness, some of China's fast-growing cities have demolished former dwellings and built modern residential quarters. The blind, incomplete reference to western modern cities and the one-off construction lacking feedback mechanism have intensified such phenomenon, causing the citizen gradually expanded their living scale with the popularization of car traffic, and the peer-to-peer lifestyle gradually settled. The construction of large-scale commercial centers has caused obstacles to small business around the residential areas, leading to space for residents' interaction has been compressed. At the same time, the advocated Central Business District (CBD) model even leads to the unsatisfactory reconstruction of many historical blocks such as the Hangzhou Southern Song Dynasty Imperial Street. However, the popularity of historical spaces such as Wuzhen and Hongcun also indicates the collective memory and needs of the street space for Chinese residents. The evolution of Shanghai TianZiFang also proves the importance of the motivation of space participants in space construction in the context of the “top-down” construction model in China. In fact, there are frequent occurrences of “reconstruction”, which may redefine the space, in various residential areas. If these activities can be selectively controlled and encouraged, it will be beneficial to activate the public space as well as the residents’ intercourse, so that the traditional Chinese street space can be reconstructed in the context of modern cities.Keywords: rapid urbanization, traditional street space, space re-construction, bottom-up design
Procedia PDF Downloads 1155393 An Exploratory Study of Wellbeing in Irish Primary Schools towards Developing a Shared Understanding amongst Teachers
Authors: Margaret Nohilly, Fionnuala Tynan
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Wellbeing in not only a national priority in Ireland but in the international context. A review of the literature highlights the consistent efforts of researchers to define the concept of wellbeing. This study sought to explore the understating of Wellbeing in Irish primary schools. National Wellbeing Guidelines in the Irish context frame the concept of wellbeing through a mental health paradigm, which is but one aspect of wellbeing. This exploratory research sought the views of Irish primary school teachers on their understanding of the concept of wellbeing and the practical application of strategies to promote wellbeing both in the classroom and across the school. Teacher participants from four counties in the West of Ireland were invited to participate in focus group discussion and workshops through the Education Centre Network. The purpose of this process was twofold; firstly to explore teachers’ understanding of wellbeing in the primary school context and, secondly, for teachers to be co-creators in the development of practical strategies for classroom and whole school implementation. The voice of the teacher participants was central to the research design. The findings of this study indicate that the definition of wellbeing in the Irish context is too abstract a definition for teachers and the focus on mental health dominates the discourse in relation to wellbeing. Few teachers felt that they were addressing wellbeing adequately in their classrooms and across the school. The findings from the focus groups highlighted that while teachers are incorporating a range of wellbeing strategies including mindfulness and positive psychology, there is a clear disconnect between the national definition and the implementation of national curricula which causes them concern. The teacher participants requested further practical strategies to promote wellbeing at whole school and classroom level within the framework of the Irish Primary School Curriculum and enable them to become professionally confident in developing a culture of wellbeing. In conclusion, considering wellbeing is a national priority in Ireland, this research promoted the timely discussion the wellbeing guidelines and the development of a conceptual framework to define wellbeing in concrete terms for practitioners. The centrality of teacher voices ensured the strategies proposed by this research is both practical and effective. The findings of this research have prompted the development of a national resource which will support the implementation of wellbeing in the primary school at both national and international level.Keywords: definition, wellbeing, strategies, curriculum
Procedia PDF Downloads 4025392 Perception of Training Actors on the Effectiveness of Training Carried Out within the Company
Authors: Oussedik Lydia, Zaouani-Denoux Souâd
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In an economic context characterized by intense competition and the impact of new technologies, companies have a constant need to adapt to the environment and the changes imposed. This situation leads companies to take training actions to develop employees’ required skills. Further, training is considered as a strategic lever for the company's growth. Accordingly, an increasing number of companies are adopting training to ensure continuous employees qualification. Thus, the aim of this research is to understand the process of training engineering occurring in the context of a company's continuous training, which will help to identify the gaps that can hinder or promote the development of employees' knowledge and skills. The research methodology is based on a mixed-method approach. Interviews and questionnaires are implemented to collect qualitative and quantitative data. The study results can help managers to identify gaps at each stage of training design. Finally, the research findings provide important information to help design a training plan to support the development of employees' knowledge and performance.Keywords: training engineering, training needs, training plan, competences, continuing training, perception
Procedia PDF Downloads 1365391 The Change in Management Accounting from an Institutional Perspective: A Case Study for a Romania Company
Authors: Gabriel Jinga, Madalina Dumitru
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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy).Keywords: management accounting, change, Romania, contingency, institutional theory
Procedia PDF Downloads 5165390 ePA-Coach: Design of the Intelligent Virtual Learning Coach for Senior Learners in Support of Digital Literacy in the Context of Electronic Patient Record
Authors: Ilona Buchem, Carolin Gellner
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Over the last few years, the call for the support of senior learners in the development of their digital literacy has become prevalent, mainly due to the progression towards ageing societies paired with advances in digitalisation in all spheres of life, including e-health and electronic patient record (EPA). While major research efforts in supporting senior learners in developing digital literacy have been invested so far in e-learning focusing on knowledge acquisition and cognitive tasks, little research exists in learning models which target virtual mentoring and coaching with the help of pedagogical agents and address the social dimensions of learning. Research from studies with students in the context of formal education has already provided methods for designing intelligent virtual agents in support of personalised learning. However, this research has mostly focused on cognitive skills and has not yet been applied to the context of mentoring/coaching of senior learners, who have different characteristics and learn in different contexts. In this paper, we describe how insights from previous research can be used to develop an intelligent virtual learning coach (agent) for senior learners with a focus on building the social relationship between the agent and the learner and the key task of the agent to socialize learners to the larger context of digital literacy with a focus on electronic health records. Following current approaches to mentoring and coaching, the agent is designed not to enhance and monitor the cognitive performance of the learner but to serve as a trusted friend and advisor, whose role is to provide one-to-one guidance and support sharing of experiences among learners (peers). Based on literature review and synopsis of research on virtual agents and current coaching/mentoring models under consideration of the specific characteristics and requirements of senior learners, we describe the design framework which was applied to design an intelligent virtual learning coach as part of the e-learning system for digital literacy of senior learners in the ePA-Coach project founded by the German Ministry of Education and Research. This paper also presents the results from the evaluation study, which compared the use of the first prototype of the virtual learning coach designed according to the design framework with a voice narration in a multimedia learning environment with senior learners. The focus of the study was to validate the agent design in the context of the persona effect (Lester et al., 1997). Since the persona effect is related to the hypothesis that animated agents are perceived as more socially engaging, the study evaluated possible impacts of agent coaching in comparison with voice coaching on motivation, engagement, experience, and digital literacy.Keywords: virtual learning coach, virtual mentor, pedagogical agent, senior learners, digital literacy, electronic health records
Procedia PDF Downloads 1175389 BTG-BIBA: A Flexibility-Enhanced Biba Model Using BTG Strategies for Operating System
Authors: Gang Liu, Can Wang, Runnan Zhang, Quan Wang, Huimin Song, Shaomin Ji
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Biba model can protect information integrity but might deny various non-malicious access requests of the subjects, thereby decreasing the availability in the system. Therefore, a mechanism that allows exceptional access control is needed. Break the Glass (BTG) strategies refer an efficient means for extending the access rights of users in exceptional cases. These strategies help to prevent a system from stagnation. An approach is presented in this work for integrating Break the Glass strategies into the Biba model. This research proposes a model, BTG-Biba, which provides both an original Biba model used in normal situations and a mechanism used in emergency situations. The proposed model is context aware, can implement a fine-grained type of access control and primarily solves cross-domain access problems. Finally, the flexibility and availability improvement with the use of the proposed model is illustrated.Keywords: Biba model, break the glass, context, cross-domain, fine-grained
Procedia PDF Downloads 5415388 Knowledge Representation Based on Interval Type-2 CFCM Clustering
Authors: Lee Myung-Won, Kwak Keun-Chang
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This paper is concerned with knowledge representation and extraction of fuzzy if-then rules using Interval Type-2 Context-based Fuzzy C-Means clustering (IT2-CFCM) with the aid of fuzzy granulation. This proposed clustering algorithm is based on information granulation in the form of IT2 based Fuzzy C-Means (IT2-FCM) clustering and estimates the cluster centers by preserving the homogeneity between the clustered patterns from the IT2 contexts produced in the output space. Furthermore, we can obtain the automatic knowledge representation in the design of Radial Basis Function Networks (RBFN), Linguistic Model (LM), and Adaptive Neuro-Fuzzy Networks (ANFN) from the numerical input-output data pairs. We shall focus on a design of ANFN in this paper. The experimental results on an estimation problem of energy performance reveal that the proposed method showed a good knowledge representation and performance in comparison with the previous works.Keywords: IT2-FCM, IT2-CFCM, context-based fuzzy clustering, adaptive neuro-fuzzy network, knowledge representation
Procedia PDF Downloads 3215387 The Research of Culture Heritage Tourism Loyalty in Taiwan
Authors: Chih-Wen Wu
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This study examines the antecedents of heritage tourism loyalty and its relation to destination image, consumer travel experience, and destination satisfaction in the tourism context. In this respect, a number of important questions concerning how destination image, consumer travel experience, and destination satisfaction impact destination loyalty are raised. This study attempts to identify three key antecedents of loyalty in the heritage context. The author empirically tests predicted relationships by using personal interview data from 475 foreign tourists. The conceptual model investigated the relevant relationships among the constructs by using confirmatory factor analysis(CFA) and structural equation modeling (SEM) approach. Findings from the research sample support the argument that destination image, consumer travel experience, destination satisfaction are the key determinants of destination loyalty. Destination image and consumer travel experience influence destination satisfaction. The author also discusses theoretical and managerial implications of research findings for marketing the heritage globally.Keywords: heritage, destination loyalty, destination image, consumer travel experience, destination satisfaction, tourism
Procedia PDF Downloads 444