Search results for: code of ethics for professional accountants
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3807

Search results for: code of ethics for professional accountants

3387 Anonymity and Irreplaceability: Gross Anatomical Practices in Japanese Medical Education

Authors: Ayami Umemura

Abstract:

Without exception, all the bodies dissected in the gross anatomical practices are bodies that have lived irreplaceable lives, laughing and talking with family and friends. While medical education aims to cultivate medical knowledge that is universally applicable to all human bodies, it relies on a unique, irreplaceable, and singular entity. In this presentation, we will explore the ``irreplaceable relationship'' that is cultivated between medical students and anonymous cadavers during gross anatomical practices, drawing on Emmanuel Levinas's ``ethics of the face'' and Martin Buber's discussion of “I-Thou.'' Through this, we aim to present ``a different ethic'' that emerges only in the context of face-to-face relationships, which differs from the generalized, institutionalized, mass-produced ethics like seen in so-called ``ethics codes.'' Since the 1990s, there has been a movement around the world to use gross anatomical practices as an "educational tool" for medical professionalism and medical ethics, and some educational institutions have started disclosing the actual names, occupations, and places of birth of corpses to medical students. These efforts have also been criticized because they lack medical calmness. In any case, the issue here is that this information is all about the past that medical students never know directly. The critical fact that medical students are building relationships from scratch and spending precious time together without any information about the corpses before death is overlooked. Amid gross anatomical practices, a medical student is exposed to anonymous cadavers with faces and touching and feeling them. In this presentation, we will examine a collection of essays written by medical students on gross anatomical practices collected by the Japanese Association for Volunteer Body Donation from medical students across the country since 1978. There, we see the students calling out to the corpse, being called out to, being encouraged, superimposing the carcasses on their own immediate family, regretting parting, and shedding tears. Then, medical students can be seen addressing the dead body in the second person singular, “you.” These behaviors reveal an irreplaceable relationship between the anonymous cadavers and the medical students. The moment they become involved in an irreplaceable relationship between “I and you,” an accidental and anonymous encounter becomes inevitable. When medical students notice being the inevitable takers of voluntary and addressless gifts, they pledge to become “Good Doctors” owing the anonymous persons. This presentation aims to present “a different ethic” based on uniqueness and irreplaceability that comes from the faces of the others embedded in each context, which is different from “routine” and “institutionalized” ethics. That can only be realized ``because of anonymity''.

Keywords: anonymity, irreplaceability, uniqueness, singularlity, emanuel levinas, martin buber, alain badiou, medical education

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3386 Bringing Ethics to a Violent System

Authors: Zeynep Selin Acar

Abstract:

In international system, there has always been a cycle of violence, war and peace. As there travels the time, after Christianity and later Just War theorists, international relations theorists have been tried to limit violence and war. As pieces of international law, Peace of Augsburg, Kellog-Briand Pact, League of Nations Covenant and UN Charter were and are still not effective to prevent war. Moreover, in order to find a way around these rules, it is believed that a new excuse started to be used instead of violence or war, humanitarian intervention. However, it has neither a legal nor a universally accepted framework. As a result, it is open to be manipulated by states. In order to prevent this, Responsibility to Protect (RtoP) which gives a state the responsibility to protect its citizens against violence, is created. Additionally, RtoP transfers this responsibility to regional or international group of states at the time when a state is the origin of violence. In the lights of these, this paper analyzes RtoP as an ethical approach to war and peace studies because it provides other states as guardians and care-takers of people who do not belong to them or do not share any togetherness.

Keywords: ethics, humanitarian intervention, responsibility to protect, UN charter

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3385 Gossypol Extraction from Cotton Seed and Evaluation of Cotton Seed and Boll-cotton-pol Extract on Treatment of Cutaneous Leishmaniasis Resistant to Drugs

Authors: M. Mirmohammadi, S. Taghdisi, F. Anali

Abstract:

Gossypol is a yellow anti-nutritional compound found in the cotton plant. This substance exists in the cottonseed and other parts of the cotton plant, such as bark, leaves, and stems. Chemically, gossypol is a very active polyphenolic aldehyde compound, and due to this polyphenolic structure, it has antioxidant and therapeutic properties. On the other hand, this compound, especially in free form, has many toxic effects, that its excessive consumption can be very dangerous for humans and animals. In this study, gossypol was extracted as a derivative compound of gossypol acetic acid from cottonseed using the n-hexane solvent with an efficiency of 0.84 ± 0.04, which compared to the Gossypol extracted from cottonseed oil with the same method (cold press) showed a significant difference with its efficiency of 1.14 ± 0.06. Therefore, it can be suggested to use cottonseed oil to extract this valuable compound. In the other part of this research, cottonseed extracts and cotton bolls extracts were obtained by two methods of soaking and Soxhlet with hydroalcoholic solvent taken with a ratio of (25:75), then by using extracts and corn starch powder, four herbal medicine code was created and after receiving the code of ethics (IR.SSU.REC.1398.136) the therapeutic effect of each one on the Cutaneous leishmaniasis resistant to drugs (caused by the leishmaniasis parasite) was investigated in real patients and its results was compared with the common drug glucantime (local ampoule) (n = 36). Statistical studies showed that the use of herbal medicines prepared with cottonseed extract and cotton bolls extract has a significant positive effect on the treatment of the disease’s wounds (p-value > 0.05) compared to the control group (only ethanol). Also, by comparing the average diameter of the wounds after a two-month treatment period, no significant difference was found between the use of ointment containing extracts and local glucantime ampoules (p-value < 0.05). Bolls extract extracted with the Soxhlet method showed the best therapeutic effects, although there was no significant difference between them (p-value < 0.05). Therefore, there is acceptable reliability to recommend this medicine for the treatment of Cutaneous leishmaniasis resistant to drugs without the side effects of the chemical drug glucantime and the pain of injecting the ampoule.

Keywords: cottonseed oil, gossypol, cotton boll, cutaneous leishmaniasis

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3384 Steady State Modeling and Simulation of an Industrial Steam Boiler

Authors: Amina Lyria Deghal Cheridi, Abla Chaker, Ahcene Loubar

Abstract:

Relap5 system code is one among powerful tools, which is used in the area of design and safety evaluation. This work aims to simulate the behavior of a radiant steam boiler at the steady-state conditions using Relap5 code system. To perform this study, a detailed Relap5 model is built including all the parts of the steam boiler. The control and regulation systems are also considered. To reproduce the most important parameters and phenomena with an acceptable accuracy and fidelity, a strong qualification work is undertaken concerning the facility nodalization. It consists of making a comparison between the code results and the plant available data in steady-state operation mode. Therefore, the model qualification results at the steady-state are in good agreement with the steam boiler experimental data. The steam boiler Relap5 model has proved satisfactory; and the model was capable of predicting the main thermal-hydraulic steady-state conditions of the steam boiler.

Keywords: industrial steam boiler, model qualification, natural circulation, relap5/mod3.2, steady state simulation

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3383 Professional Development of Pre-Service Teachers: The Case of Practicum Experience

Authors: G. Lingam, N. Lingam, K. Raghuwaiya

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The reported study focuses on pre-service teachers’ professional development during the teaching practice. The cohort studied comprised participants in their final year in the Bachelor of Arts and Bachelor of Science with Graduate Certificate in Education programmes of a university in Fiji. Analysis of the data obtained using a survey questionnaire indicates that overall, the pre-service teachers were satisfied with the practicum experience. This is assumed to demonstrate that the practicum experience contributed well towards their professional preparation for work expected of them in Fiji secondary schools. Participants also identified some concerns as needing attention. To conclude, the paper provides suggestions for improving the preparation of teachers by strengthening the identified areas of the practicum offered by the university. The study has implications for other teacher education providers in small developing island states and even beyond for the purpose of enhancing learning in student teachers’ for future work.

Keywords: pre-service, teacher education, practicum, teachers’ world of work, student teachers

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3382 Running the Athena Vortex Lattice Code in JAVA through the Java Native Interface

Authors: Paul Okonkwo, Howard Smith

Abstract:

This paper describes a methodology to integrate the Athena Vortex Lattice Aerodynamic Software for automated operation in a multivariate optimisation of the Blended Wing Body Aircraft. The Athena Vortex Lattice code developed at the Massachusetts Institute of Technology allows for the aerodynamic analysis of aircraft using the vortex lattice method. Ordinarily, the Athena Vortex Lattice operation requires a text file containing the aircraft geometry to be loaded into the AVL solver in order to determine the aerodynamic forces and moments. However, automated operation will be required to enable integration into a multidisciplinary optimisation framework. Automated AVL operation within the JAVA design environment will nonetheless require a modification and recompilation of AVL source code into an executable file capable of running on windows and other platforms without the –X11 libraries. This paper describes the procedure for the integrating the FORTRAN written AVL software for automated operation within the multivariate design synthesis optimisation framework for the conceptual design of the BWB aircraft.

Keywords: aerodynamics, automation, optimisation, AVL, JNI

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3381 Professional Development in EFL Classroom: Motivation and Reflection

Authors: Iman Jabbar

Abstract:

Within the scope of professionalism and in order to compete with the modern world, teachers, are expected to develop their teaching skills and activities in addition to their professional knowledge. At the college level, the teacher should be able to face classroom challenges through his engagement with the learning situation to understand the students and their needs. In our field of TESOL, the role of the English teacher is no longer restricted to teaching English texts, but rather he should endeavor to enhance the students’ skills such as communication and critical analysis. Within the literature of professionalism, there are certain strategies and tools that an English teacher should adopt to develop his competence and performance. Reflective practice, which is an exploratory process, is one of these strategies. Another strategy contributing to classroom development is motivation. It is crucial in students’ learning as it affects the quality of learning English in the classroom in addition to determining success or failure as well as language achievement. This is a qualitative study grounded on interpretive perspectives of teachers and students regarding the process of professional development. This study aims at (a) understanding how teachers at the college level conceptualize reflective practice and motivation inside EFL classroom, and (b) exploring the methods and strategies that they implement to practice reflection and motivation. This study and is based on two questions: 1. How do EFL teachers perceive and view reflection and motivation in relation to their teaching and professional development? 2. How can reflective practice and motivation be developed into practical strategies and actions in EFL teachers’ professional context? The study is organized into two parts, theoretical and practical. The theoretical part reviews the literature on the concept of reflective practice and motivation in relation to professional development through providing certain definitions, theoretical models, and strategies. The practical part draws on the theoretical one, however; it is the core of the study since it deals with two issues. It involves the research design, methodology, and methods of data collection, sampling, and data analysis. It ends up with an overall discussion of findings and the researcher's reflections on the investigated topic. In terms of significance, the study is intended to contribute to the field of TESOL at the academic level through the selection of the topic and investigating it from theoretical and practical perspectives. Professional development is the path that leads to enhancing the quality of teaching English as a foreign or second language in a way that suits the modern trends of globalization and advanced technology.

Keywords: professional development, motivation, reflection, learning

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3380 Addressing Cultural Discrimination in Research Design: The Responsibilities of Ethics Committees

Authors: Elspeth McInnes

Abstract:

Research design is central to ethical research. Discriminatory research design is a key risk for researchers examining diverse cultural groups without conscious commitment to anti-discrimination values or knowledge of their culture. Culturally discriminatory research design is defined here as research proceeding from negative assumptions about people on the basis of race, colour, ethnicity, nationality or religion. Such discrimination can be direct or indirect. Direct discrimination is the uncritical mobilization of dominant group negative stereotypes of cultural minorities. Indirect discrimination is the examination of policies or programs grounded in dominant culture negative stereotypes that have been uncritically accepted by the researchers. This paper draws on anonymized elements of planned research projects and considers both direct and indirect cultural discrimination in research design and the responsibilities of ethics committees. Human research ethics committees provide a point of scrutiny with responsibility to alert researchers to risks of basing research on negative cultural stereotypes, as well as protecting participants from being subjected to negative discourses about them. This issue has become an increasing concern in a globalizing world of human displacement and migration creating a rise in the presence of minority cultures in host countries. As a nation established through colonization and immigration Australia has a long history of negative cultural stereotypes of Indigenous Australians as well as a legacy of the White Australia policy, which still echoes in attitudes to each wave of non-European immigration. The task of eliminating cultural discrimination in research design is vital to sustaining research integrity and ensuring that research is not used to reinforce or justify cultural discrimination.

Keywords: cultural discrimination, cultural stereotypes, participant risk, research design

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3379 The Continuing Professional Development of the Assessment through Research-Based Learning in Higher Education of Thailand

Authors: P. Junpeng, A. Tungkasamit

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Research-based learning is the key for the national research universities of Thailand. The indicator reflects the success of the study in assessing the learning outcomes of students. The development of the lecturers is the most important mechanism in driving. Nowadays the lecturers lack the knowledge and skills of assessment for learning. Therefore, this study aims to develop the knowledge and skills for lecturer’s assessment through research-based learning in higher education. The target group were lecturers who teach in higher education from Khon Kaen University of Thailand. This study was a research and development involved the concept of continuing professional development. Research was conducted in 3 phases: 1) to inspire one’s thought, to accomplish both knowledge and skill, 2) to focus on changes, and 3) to reflect the changes as well as suggest the guidelines for development. The results showed that the lecturers enhanced their knowledge and skill in assessment and emphasized on assessment for learning rather than assessment of learning.

Keywords: research-based nexus, professional development, assessment for learning, higher education

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3378 Livestock Activity Monitoring Using Movement Rate Based on Subtract Image

Authors: Keunho Park, Sunghwan Jeong

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The 4th Industrial Revolution, the next-generation industrial revolution, which is made up of convergence of information and communication technology (ICT), is no exception to the livestock industry, and various studies are being conducted to apply the livestock smart farm. In order to monitor livestock using sensors, it is necessary to drill holes in the organs such as the nose, ears, and even the stomach of the livestock to wear or insert the sensor into the livestock. This increases the stress of livestock, which in turn lowers the quality of livestock products or raises the issue of animal ethics, which has become a major issue in recent years. In this paper, we conducted a study to monitor livestock activity based on vision technology, effectively monitoring livestock activity without increasing animal stress and violating animal ethics. The movement rate was calculated based on the difference images between the frames, and the livestock activity was evaluated. As a result, the average F1-score was 96.67.

Keywords: barn monitoring, livestock, machine vision, smart farm

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3377 ROOP: Translating Sequential Code Fragments to Distributed Code Fragments Using Deep Reinforcement Learning

Authors: Arun Sanjel, Greg Speegle

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Every second, massive amounts of data are generated, and Data Intensive Scalable Computing (DISC) frameworks have evolved into effective tools for analyzing such massive amounts of data. Since the underlying architecture of these distributed computing platforms is often new to users, building a DISC application can often be time-consuming and prone to errors. The automated conversion of a sequential program to a DISC program will consequently significantly improve productivity. However, synthesizing a user’s intended program from an input specification is complex, with several important applications, such as distributed program synthesizing and code refactoring. Existing works such as Tyro and Casper rely entirely on deductive synthesis techniques or similar program synthesis approaches. Our approach is to develop a data-driven synthesis technique to identify sequential components and translate them to equivalent distributed operations. We emphasize using reinforcement learning and unit testing as feedback mechanisms to achieve our objectives.

Keywords: program synthesis, distributed computing, reinforcement learning, unit testing, DISC

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3376 Recognition of International Internships for Students at European Level

Authors: Tiron-Tudor Adriana, Ciolomic Ioana, Farcas Teodora

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The mission of a business school is to train students for business careers in which practical skills- based on theoretical knowledge- are needed. These skills include a thorough knowledge of languages, creative skills, and well-founded professional and practical knowledge. With those skills, the graduates are highly competitive in the labour market. The paper objective is to disseminate the results of an international project by revealing how a HEI are prepared for higher vocational training course leading to professional diplomas.

Keywords: vocational education, business schools, international projects, HEI

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3375 An Optimal Perspective on Research in Translation Studies

Authors: Andrea Musumeci

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General theory of translation has suffered the lack of a homogeneous academic dialect, a holistic methodology to account for the diversity of factors involved in the discipline. An underlying pattern amongst theories of translation belonging to different periods and schools has been identified. Such pattern, which is linguistics oriented, could play a role towards unified academic and professional environments, both in terms of research and as a professional category. The implementation of such an approach has also led to a critique of the concept of equivalence, as being not the best of ways to account for translating phenomena.

Keywords: optimal, translating, research translation theory, methodology, descriptive analysis

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3374 Rest API Based System-level Test Automation for Mobile Applications

Authors: Jisoo Song

Abstract:

Today’s mobile applications are communicating with servers more and more in order to access external services or information. Also, server-side code changes are more frequent than client-side code changes in a mobile application. The frequent changes lead to an increase in testing cost increase. To reduce costs, UI based test automation can be one of the solutions. It is a common automation technique in system-level testing. However, it can be unsuitable for mobile applications. When you automate tests based on UI elements for mobile applications, there are some limitations such as the overhead of script maintenance or the difficulty of finding invisible defects that UI elements cannot represent. To overcome these limitations, we present a new automation technique based on Rest API. You can automate system-level tests through test scripts that you write. These scripts call a series of Rest API in a user’s action sequence. This technique does not require testers to know the internal implementation details, only input and expected output of Rest API. You can easily modify test cases by modifying Rest API input values and also find problems that might not be evident from the UI level by validating output values. For example, when an application receives price information from a payment server and user cannot see it at UI level, Rest API based scripts can check whether price information is correct or not. More than 10 mobile applications at our company are being tested automatically based on Rest API scripts whenever application source code, mostly server source code, is built. We are finding defects right away by setting a script as a build job in CI server. The build job starts when application code builds are completed. This presentation will also include field cases from our company.

Keywords: case studies at SK Planet, introduction of rest API based test automation, limitations of UI based test automation

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3373 Enhancing Teachers’ Professional Development Programmes by the Implementation of Flipped Learning Instruction: A Qualitative Study

Authors: Badriah Algarni

Abstract:

The pedagogy of ‘flipped learning’ is a form of blended instruction which is gaining widespread attention throughout the world. However, there is a lack of research concerning teachers’ professional development (TPD) in teachers who use flipping. The aim of this study was, therefore, to identify teachers’ perspectives on their experience of flipped PD. The study used a qualitative approach. Purposive sampling recruited nineteen teachers who participated in semi-structured, in-depth interviews. Thematic analysis was used to analyse the interview data. Overall, the teachers reported feeling more confident in their knowledge and skills after participating in flipped TPD. The analysis of the interview data revealed five overarching themes:1) increased engagement with the content; 2) better use of resources; 3) a social, collaborative environment; 4) exchange of practices and experiences; and 5) valuable online activities. These findings can encourage educators, policymakers, and trainers to consider flipped TPD as a form of PD to promote the building of teachers’ knowledge and stimulate reflective practices to improve teaching and learning practices.

Keywords: engagement, flipped learning, teachers’ professional development, collaboration

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3372 Teacher's Professional Burnout and Its Relationship with the Power of Self-Efficacy and Perceived Stress

Authors: Vilma Zydziunaite, Ausra Rutkiene

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In modern society, problems related to the teacher's personality, mental and physical health, teacher's emotions and competencies are becoming more and more relevant. In Lithuania, compared to other European countries, teachers experience specific difficulties at work: they have to work in conditions of constant reforms and changes and face growing competition due to the decrease in students and schools. Professional burnout, teacher’s self-efficacy and perceived stress are interrelated personally and/or organisationally. So, the relationship between teachers' professional burnout, self-efficacy, and perceived stress in the school environment seems to be a relatively underresearched area in Lithuania. The research aim was to reveal and characterize teacher burnout, self-efficacy, and perceived stress in the Lithuanian school context. The quantitative research design with a questioning survey was chosen for the study. The sample size consisted of 427 Lithuanian teachers. Research results revealed the highest scores for exhaustion and the lowest for cynicism; at a time when the teacher experiences professional burnout, cynicism is observed as the weakest characteristic; no significant differences were found according to educational level work experience; significant differences were identified according to age for exhaustion and overall burnout level among teachers; the most of teachers in Lithuanian sample perceive the moderate stress level in school environment; overall burnout has a significant correlation with self-efficacy and stress among Lithuanian teachers. This study has empirical and practical implications: it is relevant to study the problems of teacher's professional burnout, stress, and self-efficacy in connection with contextual qualitative variables and specify the interrelationships between variables in order to be able to identify specific problems and provide empirical evidence to practically solve them. From a practical point of view, the results show that the socio-emotional state of teachers should not be dismissed as an insignificant aspect. Therefore, the school administration must make efforts to develop a positive school climate that supports the socio-emotional state of the teacher. At the same time, school administration must pay great attention to the development of teachers' socio-emotional competencies without ignoring their importance in the teacher's professional life.

Keywords: Lithuania, perceived stress, professional burnout, self-efficacy, teacher

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3371 Pallet Tracking and Cost Optimization of the Flow of Goods in Logistics Operations by Serial Shipping Container Code

Authors: Dominika Crnjac Milic, Martina Martinovic, Vladimir Simovic

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The case study method in this paper shows the implementation of Information Technology (IT) and the Serial Shipping Container Code (SSCC) in a Croatian company that deals with logistics operations and provides logistics services in the cold chain segment. This company is aware of the sensitivity of the goods entrusted to them by the user of the service, as well as of the importance of speed and accuracy in providing logistics services. To that end, it has implemented and used the latest IT to ensure the highest standard of high-quality logistics services to its customers. Looking for efficiency and optimization of supply chain management, while maintaining a high level of quality of the products that are sold, today's users of outsourced logistics services are open to the implementation of new IT products that ultimately deliver savings. By analysing the positive results and the difficulties that arise when using this technology, we aim to provide an insight into the potential of this approach of the logistics service provider.

Keywords: logistics operations, serial shipping container code, information technology, cost optimization

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3370 Model Driven Architecture Methodologies: A Review

Authors: Arslan Murtaza

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Model Driven Architecture (MDA) is technique presented by OMG (Object Management Group) for software development in which different models are proposed and converted them into code. The main plan is to identify task by using PIM (Platform Independent Model) and transform it into PSM (Platform Specific Model) and then converted into code. In this review paper describes some challenges and issues that are faced in MDA, type and transformation of models (e.g. CIM, PIM and PSM), and evaluation of MDA-based methodologies.

Keywords: OMG, model driven rrchitecture (MDA), computation independent model (CIM), platform independent model (PIM), platform specific model(PSM), MDA-based methodologies

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3369 Apathetic Place, Hostile Space: A Qualitative Study on the Ability of Immigration Detention in the UK to Promote the Health and Dignity of Detainees

Authors: P. Dhesi, R. Burns

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Background: The UK has one of the largest immigration detention estates in Europe and is under increasing scrutiny, particularly regarding the lack of transparency over the use of detention and the conditions. Therefore, this research seeks to explore the professional perceptions of the ability of immigration detention in the UK to promote health and dignity. Methods: A phenomenological approach to qualitative methods were used, with social constructivist theorisations of health and dignity. Seven semi-structured interviews were conducted using Microsoft Teams. Participants included a range of immigration detention stakeholders who have visited closed immigration detention centres in the UK in a professional capacity. Recorded interviews were transcribed verbatim, and analysis was data-driven through inductive reflexive thematic analysis of the entire data set to account for the small sample size. This study received ethical approval from University College London Research Ethics Committee. Results: Two global themes were created through analysis: apathetic place and hostile space. Apathetic place discusses the lack of concern for detainees' daily living and healthcare needs within immigration detention in the UK. This is explored through participants' perceptions of the lack of ability of monitoring and evaluation processes to ensure detainees are able to live with dignity and understand the unfulfilled duty of care that exists in detention. Hostile space discusses immigration detention in the UK as a wider system of hostility. This is explored through the disempowering impact on detainees, the perception of a failing system as a result of inadequate safeguarding procedures, and a belief that the intention of immigration detention is misaligned with its described purpose. Conclusion: This research explains why the current immigration detention system in the UK is unable to promote health and dignity, offering a social justice and action-orientated approach to research in this sphere. The findings strengthen the discourse against the use of detention as an immigration control tool in the UK. Implications for further research include a stronger emphasis on investigating alternatives to detention and culturally considerate opportunities for patient-centred healthcare.

Keywords: access to healthcare, dignity, health, immigration detention, migrant, refugee, UK

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3368 Zeros Elimination from the National Currency

Authors: Zahra Karimi

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The purpose of this paper is to investigate the role and importance of accounting for the implementation of the VAT system in the country. For this purpose, after the evaluation of specifications and important advantages of the VAT and the experience of other countries, important role of accounting in the precise determination of taxes, strategies to prevent escape of tax and realization of tax revenues of government, necessary control to increase the efficiency and accuracy of the calculations discussed. High-dependence of government to borrowing from the banking system and inflation tax and a low general ratio of tax revenues to GDP, indicating the inadequacy of the country's tax system. It can be said that being of a proper accounting system consider as a prerequisite for successful implementation of VAT in the country. So it's crucial for accountants with responsibility announce its full fitness to meet the requirements. For successful implementation of VAT as such a multi-stage sales tax and the tax on the price.

Keywords: accounting, tax reform in Iran, Value Added Tax (VAT), economic

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3367 Social Studies Teachers’ Sustained, Collaborative Professional Development Centered Round Innovative Curriculum Materials

Authors: Cory Callahan

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Here the author synthesizes findings and implications from two research studies that comprise a continuing line of inquiry into the potential of an innovative professional development program to help in-service teachers understand and implement a complex model of social studies instruction. The paper specifically explores the question: To what degree can a collaborative professional development program centered around innovative curriculum materials help social studies teachers understand and implement a powerful social studies approach? Findings suggest the teachers increasingly incorporated substantive thinking (i.e., second-order historical domain knowledge) into their respective practice and they facilitated students’ use of historical photographs as evidence to begin to answer a compelling question. The teachers also began to effectively support students’ abilities to make claims about the past. Implications include the foregrounding of high-quality questions during planning and the need for explicit guidance in the form of structures and procedures (i.e., scaffolds) to help teachers systematically review students’ work products. The work shared here may contribute to scholarship that posits explanations for why teacher-support is routinely ineffectual and suggests ways to provide substantive collaborative support for in-service social studies teachers.

Keywords: educative curriculum, social studies, professional development, lesson study

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3366 I Don’t Know How I Got Here and I Don’t Know How to Get out of It: Understanding Male Pre-service Early Child Education Teachers’ Construction of Professional Identity

Authors: Sabika Khalid, Endale Fantahun Tadesse

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Unlike other professional sectors, a great deal of studies has addressed the overwhelming gender disparity phenomena in the early childhood education (ECE) workforce, which is acknowledged for the dominance of women over men teachers. The irony of ECE being a gendered working environment is not only observed in societies that are ruled by gender roles but also in Western countries that claim to margin the gender gap in several professions. The participation of male teachers in ECE across most countries ranged from 1% to 3% of the total preschool or kindergarten teachers. When it comes to a dynamic Chinese society tempered with a deep-rooted tradition and cultural ideology, the ECE has no less place for males, and males have a low place for ECE. According to the Ministry of Education of China (2020), there are over 5 million kindergarten teachers and staff members, while only 2.3% are accounted for male teachers. The traditional gender-based discourse asserts that giving care and guidance for young children related to nurturing ‘mothering’ labels the profession in ECE as women’s work derived from originated from their ‘naturality.’ Although a large volume of evidence sheds light on the cause for low male teachers, the perception of parents, female teachers working with male teachers, and the experience of male teachers working in ECE, less is known and understood before being a teacher. Hence, this study argues that the promotion of the involvement of male teachers in light of their masculinity identity asset in the children's learning environment is comprehended to understand the construction of male student teachers' (preservice) professional identity during early childhood teacher training that allows obtaining substantial evidence that provides a feasible and robust implication in the preparation of competent and professional male preschool teachers that understand, cherish, and bring harmony in Chinese ECE through professionalism socialization with the stakeholders. This study intended to reveal male ECE preservice teachers’ knowledge of their professional identity, i.e., how they perceive themselves as a teacher and what factors agents these perceptions towards their professional identity.

Keywords: male teachers, Early Childhood Education (ECE), self-identity, perception of stakeholders

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3365 Administrative and Legal Instruments of Disciplining Maintenance Debtors in Poland - A Critical Analysis of Their Effectiveness

Authors: Tomasz Kosicki

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The subject of the presentation will be the administrative and legal instruments of disciplining maintenance debtors adopted by the Polish legislator, the substantive legal bases of which were adopted in the Act of 7 September 2007 on assistance to persons entitled to maintenance (Journal of Laws of 2022, item 1205). These provisions are complemented by procedural regulations resulting from the Act of 14 June 1960 - Code of Administrative Procedure (Journal of Laws of 2021, item 735, as amended). The first part of the paper will focus on the administrative proceedings regarding the recognition of the debtor as evading maintenance obligations. The initiation of this procedure ex officio is preceded by a number of actions by public administration bodies, including Conducting a maintenance interview with the debtor, during which his health and professional situation and the reasons for non-payment of maintenance are determined, Professional activation in a situation where the lack of payment of maintenance results from the lack of employment. The reasons for initiating the above-mentioned administrative proceedings ex officio will be indicated, taking into account the current views of the judicial decisions. The second part of the paper will focus on the instrument of retaining the driving license of the debtor, who was previously found to be evading maintenance. The author points out that the detention of the driving license is one of the types of administrative sanctions of a very severe nature. Doubts of a constitutional nature will also be highlighted, as well as those concerning the effectiveness of this legal instrument and the protection of the debtor's rights. The thesis will be presented that the administrative procedure for the retention of a driving license does not fulfill its role and especially does not affect the collection of maintenance obligations from debtors. All the considerations will be based on the current and most representative views of the literature on the subject and the jurisprudence of Polish administrative courts.

Keywords: maintenance debtor, administrative proceedings, detention of driving license, administrative sanction, polish administrative law, public administration

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3364 Integrating the Athena Vortex Lattice Code into a Multivariate Design Synthesis Optimisation Platform in JAVA

Authors: Paul Okonkwo, Howard Smith

Abstract:

This paper describes a methodology to integrate the Athena Vortex Lattice Aerodynamic Software for automated operation in a multivariate optimisation of the Blended Wing Body Aircraft. The Athena Vortex Lattice code developed at the Massachusetts Institute of Technology by Mark Drela allows for the aerodynamic analysis of aircraft using the vortex lattice method. Ordinarily, the Athena Vortex Lattice operation requires a text file containing the aircraft geometry to be loaded into the AVL solver in order to determine the aerodynamic forces and moments. However, automated operation will be required to enable integration into a multidisciplinary optimisation framework. Automated AVL operation within the JAVA design environment will nonetheless require a modification and recompilation of AVL source code into an executable file capable of running on windows and other platforms without the –X11 libraries. This paper describes the procedure for the integrating the FORTRAN written AVL software for automated operation within the multivariate design synthesis optimisation framework for the conceptual design of the BWB aircraft.

Keywords: aerodynamics, automation, optimisation, AVL, JNI

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3363 Training in Psychology in Brazil: Reflections on the Role of Early Supervised Internships in Undergraduate Courses

Authors: Ana Paula Melchiors Stahlschmidt, Cristina Py de Pinto Gomes Mairesse

Abstract:

This paper presents observations on the early supervised internships in Psychology, currently called basic internships in Brazil, and its importance in professional training. The work is an experience report and focuses on the Professional training, illustrated by the reality of a Brazilian institution, used as a case study. It was developed from the authors' experience as academic supervisors of this kind of practice throughout this undergraduate course, combined with aspects investigated in the post-doctoral research of one of them. Theoretical references on the subject and related national legislation are analyzed, as well as reports of students who experienced at least one semester of this type of practice, articulated to the observations of the authors. The results demonstrate the importance of the early supervised internships as a way of creating opportunities for the students of a first contact with the professional reality and the practice of psychologists in different fields of insertion, preparing them for further experiments that require more involvement in activities of training and practices in Psychology.

Keywords: training of psychologists, internships in psychology, supervised internships, combination of theory and practice

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3362 A Proposed Training Program for the Development of the Kindergarten Teacher According To Her Contemporary Professionàĺ Needs

Authors: Abdulhakim Ali Mosleh Alzubidy

Abstract:

The study's aim was to establish a proposed training program for kindergarten teachers according to their modern professional demands so that they could effectively teach children through movement education and play. The sample, which consisted of (46) teachers and administrators selected at random from the Ibb governorate, represented the study population of kindergarten teachers and administrators. The researcher developed three survey forms as a tool for data collection, and the forms were used with the research sample. The researcher used the descriptive method due to its applicability and the nature of the study, and he also used the appropriate statistical treatment of the data, which is to extract the percentage and the percentage of agreement. The study came to the following conclusions: ● The proposed program is of great importance in preparing the kindergarten teacher in an appropriate manner that keeps pace with modern developments in this field. ● The field of movement education is a necessity for the kindergarten teacher, through which she will be able to prepare the child physically and kinetically and teach him effectively the principles of reading, writing, and numerical and arithmetic concepts.

Keywords: training program, professional needs, kindergarten, kindergarten teacher

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3361 The Relationship Between Exposure to Traumatic Events in the Delivery Room, Post-Traumatic Stress Symptoms, Personal Resilience, Organizational Commitment, and Professional Quality of Life Among Midwives

Authors: Kinneret Segal

Abstract:

Background: The work of a midwife is emotionally challenging, both positively and negatively. Midwives share moments of joy when a baby is welcomed into the world and also attend difficult events of loss and trauma. The relationship that develops with the maternity is the essence of the midwife's care, and it is a fundamental source of motivation and professional satisfaction. This close relationship with the maternity may be used as a double-edged sword in cases of exposure to traumatic events at birth. Birth problems, exposure to emergencies and traumatic events, and loss can affect the professional quality of life and the Compassion satisfaction of the midwife. It seems that the issue of traumatic experiences in the work of midwives has not been sufficiently explored. Aim: The present study examined the associations between exposure to traumatic events, personal resilience and post-traumatic symptoms, professional quality of life, and organizational commitment among midwifery nurses in Israeli hospitals. Methods: 131 midwives from three hospitals in the country's center in Israel participated in this study. The data were collected during 2021 using a self-report questionnaire that examined sociodemographic characteristics, the degree of exposure to traumatic events in the delivery room, personal resilience, post-traumatic symptoms, professional quality of life, and organizational commitment. Results: The three most difficult traumatic events for the midwives were death or fear of death of a newborn, death or fear of the death of a mother, and a quiet birth. The higher the frequency of exposure to traumatic events, the more numerous and intense the onset of post-trauma symptoms. The more numerous and powerful the post-trauma symptoms, the higher the level of professional burnout and/or compassion fatigue, and the lower the level of compassion satisfaction. High levels of compassion satisfaction and/or low professional burnout were expressed in a heightened sense of organizational commitment. Personal resilience, country of birth, traumatic symptoms, and organizational commitment predicted satisfaction from compassion. Conclusions: Midwives are exposed to traumatic events associated with dissatisfaction and impairment of the professional quality of life that accompanies burnout and compassion fatigue. Exposure to traumatic events leads to the appearance of traumatic symptoms, a decrease in organizational commitment, and psychological and mental well-being. The issue needs to be addressed by implementing training programs, organizational support, and policies to improving well-being and quality of care among midwives.

Keywords: organizational commitment, traumatic experiences, personal resilience, quality of life

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3360 Evaluation of Response Modification Factors in Moment Resisting Frame Buildings Considering Soil Structure Interaction

Authors: K. Farheen, A. Munir

Abstract:

Seismic response of the multi-storey buildings is created by the interaction of both the structure and underlying soil medium. The seismic design philosophy is incorporated using response modification factor 'R'. Current code based values of 'R' factor does not reflect the SSI problem as it is based on fixed base condition. In this study, the modified values of 'R' factor for moment resisting frame (MRF) considering SSI are evaluated. The response of structure with and without SSI has been compared using equivalent linear static and nonlinear static pushover analyses for 10-storied moment resisting frame building. The building is located in seismic zone 2B situated on different soils with shear wave velocity (Vₛ) of 300m/sec (SD) and 1200m/s (SB). Code based 'R' factor value for building frame system has been taken as 5.5. Soil medium is modelled using identical but mutually independent horizontal and vertical springs. It was found that the modified 'R' factor values have been decreased by 47% and 43% for soil SD and SB respectively as compared to that of code based 'R' factor.

Keywords: buildings, SSI, shear wave velocity, R factor

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3359 Administrative and Legal Instruments of Disciplining Maintenance (alimony) Debtors in Poland - A Critical Analysis of their Effectiveness

Authors: Tomasz Kosicki

Abstract:

The subject of the presentation will be the administrative and legal instruments of disciplining maintenance debtors adopted by the Polish legislator, the substantive legal bases of which were adopted in the Act of 7 September 2007 on assistance to persons entitled to maintenance (Journal of Laws of 2022, item 1205). These provisions are complemented by procedural regulations resulting from the Act of 14 June 1960 - Code of Administrative Procedure (Journal of Laws of 2021, item 735, as amended). The first part of the paper will focus on the administrative proceedings regarding the recognition of the debtor as evading maintenance obligations. The initiation of this procedure ex officio is preceded by a number of actions by public administration bodies, including Conducting a maintenance interview with the debtor, during which his health and professional situation and the reasons for non-payment of maintenance are determined, Professional activation in a situation where the lack of payment of maintenance results from the lack of employment. The reasons for initiating the above-mentioned administrative proceedings ex officio will be indicated, taking into account the current views of the judicial decisions. The second part of the paper will focus on the instrument of retaining the driving license of the debtor, who was previously found to be evading maintenance. The author points out that the detention of the driving license is one of the types of administrative sanctions of a very severe nature. Doubts of a constitutional nature will also be highlighted, as well as those concerning the effectiveness of this legal instrument and the protection of the debtor's rights. The thesis will be presented that the administrative procedure for the retention of a driving license does not fulfill its role and especially does not affect the collection of maintenance obligations from debtors. All the considerations will be based on the current and most representative views of the literature on the subject and the jurisprudence of Polish administrative courts.

Keywords: maintenance debtor, administrative proceedings, detention of driving license, administrative sanction, polish administrative law, public administration

Procedia PDF Downloads 79
3358 Leadership, A Toll to Support Innovations and Inventive Education at Universities

Authors: Peter Balco, Miriam Filipova

Abstract:

The university education is generally concentrated on acquiring theoretical as well as professional knowledge. The right mix of these knowledges is key in creating innovative as well as inventive solutions. Despite the understanding of their importance by the professional community, these are promoted with problems and misunderstanding. The reason for the failure of many non-traditional, innovative approaches is the ignorance of Leadership in the process of their implementation, ie decision-making. In our paper, we focused on the role of Leadership in the educational process and how this knowledge can support decision-making, the selection of a suitable, optimal solution for practice.

Keywords: leadership, soft skills, innovation, invention, knowledge

Procedia PDF Downloads 182