Search results for: code of ethics for professional accountants
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3717

Search results for: code of ethics for professional accountants

3297 Model Driven Architecture Methodologies: A Review

Authors: Arslan Murtaza

Abstract:

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

Procedia PDF Downloads 423
3296 Livestock Activity Monitoring Using Movement Rate Based on Subtract Image

Authors: Keunho Park, Sunghwan Jeong

Abstract:

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

Procedia PDF Downloads 104
3295 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

Abstract:

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

Procedia PDF Downloads 78
3294 Social Studies Teachers’ Sustained, Collaborative Professional Development Centered Round Innovative Curriculum Materials

Authors: Cory Callahan

Abstract:

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

Procedia PDF Downloads 41
3293 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

Abstract:

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

Procedia PDF Downloads 15
3292 Administrative and Legal Instruments of Disciplining Maintenance 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 59
3291 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

Procedia PDF Downloads 425
3290 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

Procedia PDF Downloads 54
3289 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

Procedia PDF Downloads 89
3288 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

Procedia PDF Downloads 560
3287 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 166
3286 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 58
3285 A Shared Space: A Pioneering Approach to Interprofessional Education in New Zealand

Authors: Maria L. Ulloa, Ruth M. Crawford, Stephanie Kelly, Joey Domdom

Abstract:

In recent decades health and social service delivery have become more collaborative and interdisciplinary. Emerging trends suggest the need for an integrative and interprofessional approach to meet the challenges faced by professionals navigating the complexities of health and social service practice environments. Terms such as multidisciplinary practice, interprofessional collaboration, interprofessional education and transprofessional practice have become the common language used across a range of social services and health providers in western democratic systems. In Aotearoa New Zealand, one example of an interprofessional collaborative approach to curriculum design and delivery in health and social service is the development of an innovative Masters of Professional Practice programme. This qualification is the result of a strategic partnership between two tertiary institutions – Whitireia New Zealand (NZ) and the Wellington Institute of Technology (Weltec) in Wellington. The Master of Professional Practice programme was designed and delivered from the perspective of a collaborative, interprofessional and relational approach. Teachers and students in the programme come from a diverse range of cultural, professional and personal backgrounds and are engaged in courses using a blended learning approach that incorporates the values and pedagogies of interprofessional education. Students are actively engaged in professional practice while undertaking the programme. This presentation describes the themes of exploratory qualitative formative observations of engagement in class and online, student assessments, student research projects, as well as qualitative interviews with the programme teaching staff. These formative findings reveal the development of critical practice skills around the common themes of the programme: research and evidence based practice, education, leadership, working with diversity and advancing critical reflection of professional identities and interprofessional practice. This presentation will provide evidence of enhanced learning experiences in higher education and learning in multi-disciplinary contexts.

Keywords: diversity, exploratory research, interprofessional education, professional identity

Procedia PDF Downloads 280
3284 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

Procedia PDF Downloads 186
3283 Implementing Lesson Study in Qatari Mathematics Classroom: A Case Study of a New Experience for Teachers through IMPULS-QU Lesson Study Program

Authors: Areej Isam Barham

Abstract:

The implementation of Japanese lesson study approach in the mathematics classroom has been grown worldwide as a model of professional development for teachers. In Qatar, the implementation of IMPULS-QU lesson study program aimed to establish a robust organizational improvement model of professional development for mathematics teachers in Qatar schools. This study describes the implementation of a lesson study model at Al-Markhyia Independent Primary School through different stages; and discusses how the planning process, the research lesson, and the post discussion participates in providing teachers and researchers with a successful research lesson for teacher professional development. The research followed a case study approach in one mathematics classroom. Two teachers and one professional development specialist participated the planning process. One teacher conducted the research lesson study by introducing a problem solving related to the concept of the ‘Mean’ in a mathematics class, 21 students in grade 6 participated in solving the mathematic problem, 11 teachers, 4 professional development specialists, and 4 mathematics professors observed the research lesson. All previous participants except the students participated in a pre and post-lesson discussion within this research. This study followed a qualitative research approach by analyzing the collected data through different stages in the research lesson study. Observation, field notes, and semi-structured interviews conducted to collect data to achieve the research aims. One feature of this lesson study research is that this research describes the implementation for a lesson study as a new experience for one mathematics teacher and 21 students after 3 years of conducting IMPULS-QU project in Al-Markhyia school. The research describes various stages through the implementation of this lesson study model starting from the planning process and ending by the post discussion process. Findings of the study also address the impact of lesson study approach in teaching mathematics for the development of teachers from their point views. Results of the study show the benefits of using lesson study from the point views of participated teachers, theory perceptions about the essential features of lesson study, and their needs for future development. The discussion of the study addresses different features and issues related to the implementation of IMPULS-QU lesson study model in the mathematics classroom. In the light of the study, the research presents recommendations and suggestions for future professional development.

Keywords: lesson study, mathematics education, mathematics teaching experience, teacher professional development

Procedia PDF Downloads 160
3282 Predictors and Prevention of Sports’ Injuries among Male Professional Footballers in Nigeria

Authors: Timothy A. Oloyede

Abstract:

The study assessed the influence of playing field, climatic conditions, rate of exposure to matches, skill level and competition level on the occurrence and severity of football injuries. The prospective outline of the study was as follows: after a baseline examination and measurements were performed ascertaining possible predictors of injury, all players were followed up weekly for one year to register subsequent injuries and complaints. Four hundred and thirty-five out of 455 subjects completed the weekly follow-ups over one year. Multiple regression analysis was employed to analyse the data collected. Results showed that playing field, climatic conditions, rate of exposure to matches skill level and competition level were predictors of injuries among the professional footballer. Playing on natural grass, acclimatization, reduction of physical overload, among others, were strategies postulated for preventing injuries.

Keywords: sports’ injuries, predictors of sports’ injuries, intrinsic risk factors, extrinsic risk factors, injury mechanism, professional footballer

Procedia PDF Downloads 231
3281 Experience of the Formation of Professional Competence of Students of IT-Specialties

Authors: B. I. Zhumagaliyev, L. Sh. Balgabayeva, G. S. Nabiyeva, B. A. Tulegenova, P. Oralkhan, B. S. Kalenova, S. S. Akhmetov

Abstract:

The article describes an approach to build competence in research of Bachelor and Master, which is now an important feature of modern specialist in the field of engineering. Provides an example of methodical teaching methods with the research aspect, is including the formulation of the problem, the method of conducting experiments, analysis of the results. Implementation of methods allows the student to better consolidate their knowledge and skills at the same time to get research. Knowledge on the part of the media requires some training in the subject area and teaching methods.

Keywords: professional competence, model of it-specialties, teaching methods, educational technology, decision making

Procedia PDF Downloads 417
3280 Cross Project Software Fault Prediction at Design Phase

Authors: Pradeep Singh, Shrish Verma

Abstract:

Software fault prediction models are created by using the source code, processed metrics from the same or previous version of code and related fault data. Some company do not store and keep track of all artifacts which are required for software fault prediction. To construct fault prediction model for such company, the training data from the other projects can be one potential solution. The earlier we predict the fault the less cost it requires to correct. The training data consists of metrics data and related fault data at function/module level. This paper investigates fault predictions at early stage using the cross-project data focusing on the design metrics. In this study, empirical analysis is carried out to validate design metrics for cross project fault prediction. The machine learning techniques used for evaluation is Naïve Bayes. The design phase metrics of other projects can be used as initial guideline for the projects where no previous fault data is available. We analyze seven data sets from NASA Metrics Data Program which offer design as well as code metrics. Overall, the results of cross project is comparable to the within company data learning.

Keywords: software metrics, fault prediction, cross project, within project.

Procedia PDF Downloads 314
3279 Zeros Elimination from the National Currency

Authors: Zahra Karimi

Abstract:

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

Procedia PDF Downloads 365
3278 Play-Based Early Education and Teachers’ Professional Development: Impact on Vulnerable Children

Authors: Chirine Dannaoui, Maya Antoun

Abstract:

This paper explores the intricate dynamics of play-based early childhood education (ECE) and the impact of professional development on teachers implementing play-based pedagogy, particularly in the context of vulnerable Syrian refugee children in Lebanon. By utilizing qualitative methodologies, including classroom observations and in-depth interviews with five early childhood educators and a field manager, this study delves into the challenges and transformations experienced by teachers in adopting play-based learning strategies. The research unveils the critical role of continuous and context-specific professional development in empowering teachers to implement play-based pedagogies effectively. When appropriately supported, it emphasizes how such educational approaches significantly enhance children's cognitive, social, and emotional development in crisis-affected environments. Key findings indicate that despite diverse educational backgrounds, teachers show considerable growth in their pedagogical skills through targeted professional development. This growth is vital for fostering a learning environment where vulnerable children can thrive, particularly in humanitarian settings. The paper also addresses educators' challenges, including adapting to play-based methodologies, resource limitations, and balancing curricular requirements with the need for holistic child development. This study contributes to the discourse on early childhood education in crisis contexts, emphasizing the need for sustainable, well-structured professional development programs. It underscores the potential of play-based learning to bridge educational gaps and contribute to the healing process of children facing calamity. The study highlights significant implications for policymakers, educators, schools, and not-for-profit organizations engaged in early childhood education in humanitarian contexts, stressing the importance of investing in teacher capacity and curriculum reform to enhance the quality of education for children in general and vulnerable ones in particular.

Keywords: play-based learning, professional development, vulnerable children, early childhood education

Procedia PDF Downloads 32
3277 Reduction of Multiple User Interference for Optical CDMA Systems Using Successive Interference Cancellation Scheme

Authors: Tawfig Eltaif, Hesham A. Bakarman, N. Alsowaidi, M. R. Mokhtar, Malek Harbawi

Abstract:

In Commonly, it is primary problem that there is multiple user interference (MUI) noise resulting from the overlapping among the users in optical code-division multiple access (OCDMA) system. In this article, we aim to mitigate this problem by studying an interference cancellation scheme called successive interference cancellation (SIC) scheme. This scheme will be tested on two different detection schemes, spectral amplitude coding (SAC) and direct detection systems (DS), using partial modified prime (PMP) as the signature codes. It was found that SIC scheme based on both SAC and DS methods had a potential to suppress the intensity noise, that is to say, it can mitigate MUI noise. Furthermore, SIC/DS scheme showed much lower bit error rate (BER) performance relative to SIC/SAC scheme for different magnitude of effective power. Hence, many more users can be supported by SIC/DS receiver system.

Keywords: optical code-division multiple access (OCDMA), successive interference cancellation (SIC), multiple user interference (MUI), spectral amplitude coding (SAC), partial modified prime code (PMP)

Procedia PDF Downloads 496
3276 Cognitive Function During the First Two Hours of Spravato Administration in Patients with Major Depressive Disorder

Authors: Jocelyn Li, Xiangyang Li

Abstract:

We have employed THINC-it® to study the acute effects of Spravato on the cognitive function of patients with severe major depression disorder (MDD). The scores of the four tasks (Spotter, Symbol Check, Code Breaker, Trails) found in THINC-it® were used to measure cognitive function throughout treatment. The patients who participated in this study have tried more than 3 antidepressants without significant improvement before they began Spravato treatment. All patients received 3 doses of 28 mg Spravato 5 minutes apart (84 mg total per treatment) during this study with THINC-it®. The data were collected before the first Spravato administration (T0), 1 hour after the first Spravato administration (T1), and 2 hours after the first Spravato administration (T2) during each treatment. The following data were from 13 patients, with a total of 226 trials in a 2-3 month period. Spravato at 84 mg reduced the scores of Trails, Code Breaker, Symbol Check, and Spotter at T1 by 10-20% in all patients with one exception for a minority of patients in Spotter. At T2, the scores of Trails, Symbol Check, and Spotter were back to 97% of T0 while the score of Code Breaker was back to 92%. Interestingly, we found that the score of Spotter was consistently increased by 17% at T1 in the same 30% of patients in each treatment. We called this change reverse response while the pattern of the other patients, a decline (T1) and then recovery (T2), was called non-reverse response. We also compared the scores at T0 between the first visit and the fifth visit. The T0 scores of all four tasks were improved at visit 5 when compared to visit 1. The scores of Trails, Code Breaker, and Symbol Check at T0 were increased by 14%, 33%, and 14% respectively at visit 5. The score of Code Breaker, which had two trends, improved by 9% in reverse response patients compared to a 27% improvement in non-reverse response patients. To our knowledge, this is the first study done on the impact of Spravato on cognitive function change in major depression patients at this time frame. Whether we can predict future responses to Spravato with THINC-it® merits further study.

Keywords: Spravato, THINC-it, major depressive disorder, cognitive function

Procedia PDF Downloads 92
3275 The Impact of Corporate Governance Mechanisms on Earnings Management Practices: Evidence from Jordan

Authors: Lara Al-Haddad, Mark Whittington

Abstract:

This paper aims to examine the impact of two influential internal corporate governance mechanisms, namely board characteristics and ownership structure on the use of real activities-based and accrual-based earnings management by Jordanian public firms. Using panel data from Jordanian public firms after the introduction of the Jordanian Corporate Governance Code (JCGC) in 2009, the study finds both institutional ownership and managerial ownership constrain the use of real and accrual earnings manipulations. On the other side, both independent directors and largest shareholders are found to exaggerate the incidence of using real and accrual earnings management. The study also examines the trade-off between real and accrual earnings management and found that Jordanian firms use a combination of real and accrual-based earnings management to obtain the greatest effect on earnings reporting strategies. For the purpose of this study, three types of real earnings management are considered: sales manipulation, overproduction, and the abnormal reduction of discretionary expenditures. The abnormal discretionary accrual is considered for accruals management. While for the internal corporate governance mechanisms; board characteristics are examined by using board independence, board size, and CEO-duality; and ownership structure is examined by using managerial ownership, institutional ownership, foreign ownership and largest shareholder ownership. To the best knowledge of the researchers, this study is the first to examine the relationship between board characteristics and real earnings management in Jordan. Further, it is the first to examine the relationship between corporate governance mechanisms and discretionary accruals after the introduction of the Jordanian Corporate Governance Code in 2009. Thus, the findings of this study have important policy implications for policymakers, regulators, standard setters, audit professional, and investors in their attempts to constrain the practice of earnings management, whether real or accrual, and to improve the financial reporting quality in Jordan.

Keywords: board characteristics, Jordan, ownership structure, real earnings management

Procedia PDF Downloads 321
3274 Multisignature Schemes for Reinforcing Trust in Cloud Software-As-A-Service Services

Authors: Mustapha Hedabou, Ali Azougaghe, Ahmed Bentajer, Hicham Boukhris, Mourad Eddiwani, Zakaria Igarramen

Abstract:

Software-as-a-service (SaaS) is emerging as a dominant approach to delivering software. It encompasses a range of business, technical opportunities, issue, and challenges. Trustiness in the cloud services regarding the security and the privacy of the delivered data is the most critical issue with the SaaS model. In this paper, we survey the security concerns related to the SaaS model, and we propose the design of a trusted SaaS model that gives users more confidence into SaaS services by leveraging a trust in a neutral source code certifying authority. The proposed design is based on the use of the multisignature mechanism for signing the source code of the application service. In our model, the cloud provider acts as a root of trust by ensuring the integrity of the application service when it was running on its platform. The proposed design prevents insider attacks from tampering with application service before and after it was launched in a cloud provider platform.

Keywords: cloud computing, SaaS Platform, TPM, trustiness, code source certification, multi-signature schemes

Procedia PDF Downloads 250
3273 Secure Distance Bounding Protocol on Ultra-WideBand Based Mapping Code

Authors: Jamel Miri, Bechir Nsiri, Ridha Bouallegue

Abstract:

Ultra WidBand-IR physical layer technology has seen a great development during the last decade which makes it a promising candidate for short range wireless communications, as they bring considerable benefits in terms of connectivity and mobility. However, like all wireless communication they suffer from vulnerabilities in terms of security because of the open nature of the radio channel. To face these attacks, distance bounding protocols are the most popular counter measures. In this paper, we presented a protocol based on distance bounding to thread the most popular attacks: Distance Fraud, Mafia Fraud and Terrorist fraud. In our work, we study the way to adapt the best secure distance bounding protocols to mapping code of ultra-wideband (TH-UWB) radios. Indeed, to ameliorate the performances of the protocol in terms of security communication in TH-UWB, we combine the modified protocol to ultra-wideband impulse radio technology (IR-UWB). The security and the different merits of the protocols are analyzed.

Keywords: distance bounding, mapping code ultrawideband, terrorist fraud, physical layer technology

Procedia PDF Downloads 268
3272 Delivering Comprehensive Sexuality Education to Students with Disability in Special Schools in Fiji

Authors: Sera Ratu, Jane Chivers, Jessica Botfield

Abstract:

Objectives: The Reproductive and Family Health Association of Fiji (RFHAF) and Family Planning Australia are working together to introduce quality comprehensive sexuality education into Special Schools - which are schools for students with disability. Sexual and reproductive health information is needed by students with disability attending Special Schools. Children with special needs go through the same changes as able-bodied children. The Fiji Disability Inclusion project is a three-year project that started in 2015. One of its objectives is to increase exposure to comprehensive sexuality education for primary and secondary school students with disability. Method: A baseline survey was undertaken with 72 students with disability; it included questions about puberty, sexual health, and relationships. 34 teachers also completed a survey about their views of sexuality education and confidence in delivering it. Consent was facilitated by running information sessions with teachers and parents. The process of gaining consent and completing the surveys was designed to be accessible to students with disability. Given the sensitive nature of reproductive and sexual health, and the potential vulnerability of young people with disability, ethical considerations were important in the design and implementation of the surveys, and ethics approval was obtained. Results: Findings from the surveys suggest that students have mixed knowledge and awareness of sexual health issues. Most teachers reported a need for their students to learn about sexuality and relationships. A positive outcome of conducting the surveys was that RFHAF staff reported they have developed skills and confidence in communicating with young people with a range of disabilities. They have a greater understanding of what students want to learn, and what teachers feel is important. Conclusions: These survey findings will assist RFHAF in developing comprehensive sexuality education programs that are relevant and accessible to students in Special Schools, and to develop an appropriate professional development program for teachers. Findings may also be applicable to other Special Schools when developing sexuality education programs. The education programs developed for students as part of this project, and the professional development programs for teachers, may be relevant to other countries.

Keywords: comprehensive sexuality education, delivery, sexual and reproductive health and rights, special schools

Procedia PDF Downloads 305
3271 Development of a Nursing Care Program Based on Anthroposophic External Therapy for the Pediatric Hospital in Brazil and Germany

Authors: Karina Peron, Ricardo Ghelman, Monica Taminato, Katia R. Oliveira, Debora C. A. Rodrigues, Juliana R. C. Mumme, Olga K. M. Sunakozaua, Georg Seifert, Vicente O. Filho

Abstract:

The nurse is the most available health professional for the interventions of support in the integrative approach in hospital environment, therefore a professional group key to changes in the model of care. The central components in the performance of anthroposophic nursing procedures are direct physical contact, promotion of proper rhythm, thermal regulation and the construction of a calm and empathic atmosphere, safe for patients and their caregivers. The procedures of anthroposophic external therapies (AET), basically composed of the application of compresses and the use of natural products, provide an opportunity to intensify the therapeutic results through an innovative, complementary and integrative model in the university hospital. The objective of this work is to report the implementation of a program of nursing techniques (AET) through a partnership between the Pediatric Oncology Sector of the Department of Pediatrics of the Faculty of Medicine of the University of Sao Paulo and Charite University of Berlin, with lecturers from Berlin's Integrative Hospital Havelhöhe and Witten-Herdecke Integrative Hospital, both in Germany. Intensive training activities of the Hospital's nursing staff and a survey on AET needs were developed based on the most prevalent complaints in pediatric oncology patients in the three environments of the Hospital of Pediatric Oncology: Bone Marrow Transplantation Unit, Intensive Care Unit and Division of Internal Patients. We obtained the approval of the clinical protocol of external anthroposophic therapies for nursing care by the Ethics Committee and the Academic Council of the Hospital. With this project, we highlight the key AET needs that will be part of the standard program of pediatric oncology care with appropriate scientific support. The results of the prevalent symptoms were: vomiting, nausea, pain, difficulty in starting sleep, constipation, cold extremities, mood disorder and psychomotor agitation. This project was the pioneer within the Integrative Pediatrics Program, as an innovative concept of Medicine and Integrative Health presented at scientific meetings.

Keywords: integrative health care, integrative nursing, pediatric nursing, pediatric oncology

Procedia PDF Downloads 243
3270 The Visible Third: Female Artists’ Participation in the Portuguese Contemporary Art World

Authors: Sonia Bernardo Correia

Abstract:

This paper is part of ongoing research that aims to understand the role of gender in the composition of the Portuguese contemporary art world and the possibilities and limits to the success of the professional paths of women and men artists. The field of visual arts is gender-sensitive as it differentiates the positions occupied by artists in terms of visibility and recognition. Women artists occupy a peripheral space, which may hinder the progression of their professional careers. Based on the collection of data on the participation of artists in Portuguese exhibitions, art fairs, auctions, and art awards between 2012 and 2019, the goal of this study is to portray female artists’ participation as a condition of professional, social, and cultural visibility. From the analysis of a significant sample of institutions from the artistic field, it was possible to observe that the works of female authors are under exhibited, never exceeding one-third of the total of exhibitions. Male artists also enjoy a comfortable majority as gallery artists (around 70%) and as part of institutional collections (around 80%). However, when analysing the younger age cohorts of artists by gender, it appears that there is representation parity, which may be a good sign of change. The data shows that there are persistent gender inequalities in accessing the artist profession. Women are not yet occupying positions of exposure, recognition, and legitimation in the market similar to those of their male counterparts, suggesting that they may face greater obstacles in experiencing successful professional trajectories.

Keywords: inequalities, invisibility of the woman artist, gender, visual arts

Procedia PDF Downloads 115
3269 Creation of a Mentoring Program for Improving the Education of Industrial Engineers

Authors: Maria Da Glória Diniz De Almeida, Andreia M. P. Salgado

Abstract:

This paper aims to present the creation of a mentoring program to be applied in developing future junior industrial engineers acting professionally. Its objective is to contribute to a better professional performance as engineers. It is a case-study for the RIP region (including the cities of Resende, Itatiaia and Porto Real), which is located in an industrial area in Rio de Janeiro State, in Brazil. As a result, 87% of mentors and mentees approved the program as efficient, based on the initial targets.

Keywords: mentoring program, mentors and mentees, student professional development, young engineers education

Procedia PDF Downloads 443
3268 Making the Invisible Visible: Exploring Immersion Teacher Perceptions of Online Content and Language Integrated Learning Professional Development Experiences

Authors: T. J. O Ceallaigh

Abstract:

Subject matter driven programs such as immersion programs are increasingly popular across the world. These programs have allowed for extensive experimentation in the realm of second language teaching and learning and have been at the centre of many research agendas since their inception. Even though immersion programs are successful, especially in terms of second language development, they remain complex to implement and not always as successful as what we would hope them to be. Among all the challenges these varied programs face, research indicates that the primary issue lies in the difficulty to create well-balanced programs where both content instruction and language/literacy instruction can be targeted simultaneously. Initial teacher education and professional development experiences are key drivers of successful language immersion education globally. They are critical to the supply of teachers with the mandatory linguistic and cultural competencies as well as associated pedagogical practices required to ensure learners’ success. However, there is a significant dearth of research on professional development experiences of immersion teachers. We lack an understanding of the nature of their expertise and their needs in terms of professional development as well as their perceptions of the primary challenges they face as they attempt to formulate a coherent pedagogy of integrated language and content instruction. Such an understanding is essential if their specific needs are to be addressed appropriately and thus improve the overall quality of immersion programs. This paper reports on immersion teacher perceptions of online professional development experiences that have a positive impact on their ability to facilitate language and content connections in instruction. Twenty Irish-medium immersion teachers engaged in the instructional integration of language and content in a systematic and developmental way during a year-long online professional development program. Data were collected from a variety of sources e.g., an extensive online questionnaire, individual interviews, reflections, assignments and focus groups. This study provides compelling evidence of the potential of online professional development experiences as a pedagogical framework for understanding the complex and interconnected knowledge demands that arise in content and language integration in immersion. Findings illustrate several points of access to classroom research and pedagogy and uncover core aspects of high impact online experiences. Teachers identified aspects such as experimentation and risk-taking, authenticity and relevance, collegiality and collaboration, motivation and challenge and teacher empowerment. The potential of the online experiences to foster teacher language awareness was also identified as a contributory factor to success. The paper will conclude with implications for designing meaningful and effective online CLIL professional development experiences.

Keywords: content and language integrated learning , immersion pedagogy, professional development, teacher language awareness

Procedia PDF Downloads 159