Search results for: good governance practices
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10976

Search results for: good governance practices

10526 Destroying the Body for the Salvation of the Soul: A Modern Theological Approach

Authors: Angelos Mavropoulos

Abstract:

Apostle Paul repeatedly mentioned the bodily sufferings that he voluntarily went through for Christ, as his body was in chains for the ‘mystery of Christ’ (Col 4:3), while on his flesh he gladly carried the ‘thorn’ and all his pains and weaknesses, which prevent him from being proud (2 Cor 12:7). In his view, God’s power ‘is made perfect in weakness’ and when we are physically weak, this is when we are spiritually strong (2 Cor 12:9-10). In addition, we all bear the death of Jesus in our bodies so that His life can be ‘revealed in our mortal body’ (2 Cor 4:10-11), and if we indeed share in His sufferings, we will share in His glory as well (Rom 8:17). Based on these passages, several Christian writers projected bodily suffering, pain, death, and martyrdom, in general, as the means to a noble Christian life and the way to attain God. Even more, Christian tradition is full of instances of voluntary self-harm, mortification of the flesh, and body mutilation for the sake of the soul by several pious men and women, as an imitation of Christ’s earthly suffering. It is a fact, therefore, that, for Christianity, he or she who not only endures but even inflicts earthly pains for God is highly appreciated and will be rewarded in the afterlife. Nevertheless, more recently, Gaudium et Spes and Veritatis Splendor decisively and totally overturned the Catholic Church’s view on the matter. The former characterised the practices that violate ‘the integrity of the human person, such as mutilation, torments inflicted on body or mind’ as ‘infamies’ (Gaudium et Spes, 27), while the latter, after confirming that there are some human acts that are ‘intrinsically evil’, that is, they are always wrong, regardless of ‘the ulterior intentions of the one acting and the circumstances’, included in this category, among others, ‘whatever violates the integrity of the human person, such as mutilation, physical and mental torture and attempts to coerce the spirit.’ ‘All these and the like’, the encyclical concludes, ‘are a disgrace… and are a negation of the honour due to the Creator’ (Veritatis Splendor, 80). For the Catholic Church, therefore, willful bodily sufferings and mutilations infringe human integrity and are intrinsically evil acts, while intentional harm, based on the principle that ‘evil may not be done for the sake of good’, is always unreasonable. On the other hand, many saints who engaged in these practices are still honoured for their ascetic and noble life, while, even today, similar practices are found, such as the well-known Good Friday self-flagellation and nailing to the cross, performed in San Fernando, Philippines. So, the viewpoint of modern Theology about these practices and the question of whether Christians should hurt their body for the salvation of their soul is the question that this paper will attempt to answer.

Keywords: human body, human soul, torture, pain, salvation

Procedia PDF Downloads 84
10525 Establishment of Thuja Label: Development Prospects for the Marketing Practices of the Handicraft of Essaouira's Marquetry

Authors: Fatima El Kandoussi, Lamiae El Hdiddioui, Mustapha Bouragba

Abstract:

The woodwork of thuja in Essaouira is one of the main crafts in Morocco. Certainly, marquetry reflects both cultural and artistic identity of the city, considering the talent and ancestral knowledge of craftsman working in marquetry. Yet, the production units encounter a considerable number of difficulties among which insufficiencies within marketing practices. Consequently, it is obvious that major improvements are needed, and supportive solutions must be provided in order to improve the Essaouira’s marquetry, as a symbol of the entire province. Thus, the establishment of Thuja Label is a necessary measure that would be the key to ensuring sustainability of this vital craft. The main purpose of this paper is to study marketing practices’ current state of the production units in the marquetry of Essaouira, therefore to recommend remedial actions likely to raise them up to the required functional level.

Keywords: craft, marketing practices, marquetry, thuja label

Procedia PDF Downloads 188
10524 The Effect of Environmental, Social, and Governance (ESG) Disclosure on Firms’ Credit Rating and Capital Structure

Authors: Heba Abdelmotaal

Abstract:

This paper explores the impact of the extent of a company's environmental, social, and governance (ESG) disclosure on credit rating and capital structure. The analysis is based on a sample of 202 firms from the 350 FTSE firms over the period of 2008-2013. ESG disclosure score is measured using Proprietary Bloomberg score based on the extent of a company's Environmental, Social, and Governance (ESG) disclosure. The credit rating is measured by The QuiScore, which is a measure of the likelihood that a company will become bankrupt in the twelve months following the date of calculation. The Capital Structure is measured by long term debt ratio. Two hypotheses are test using panel data regression. The results suggested that the higher degree of ESG disclosure leads to better credit rating. There is significant negative relationship between ESG disclosure and the long term debit percentage. The paper includes implications for the transparency which is resulting of the ESG disclosure could support the Monitoring Function. The monitoring role of disclosure is the increasing in the transparency of the credit rating agencies, also it could affect on managers’ actions. This study provides empirical evidence on the material of ESG disclosure on credit ratings changes and the firms’ capital decision making.

Keywords: capital structure, credit rating agencies, ESG disclosure, panel data regression

Procedia PDF Downloads 352
10523 Human Resource Management: A Study of Human Resource Practices in 'Maharatna' Central Public Sector Enterprises in India

Authors: Shashi Pingolia

Abstract:

The paper discusses best practices developed and followed by 07 'Maharatna' Central Public sector Enterprises in India. The paper begins with brief analyses of the contribution of ‘Maharatna’ companies in the growth story of India Inc. Progressively; it enlists Human Resource practices and approach of these 'Maharatna' companies in the areas such as Recruitment, Pay structure, Employee Benefits and Development, Rewards and Recognition practices, Performance Management Systems, etc. In the later part of the paper, HR factors that led some of these 'Maharatna' companies from average employers to 'Best Place at Work' are discussed in brief.

Keywords: central public sector enterprises in India, Maharatna companies in India, human resource management, best place to work

Procedia PDF Downloads 344
10522 Relationship Quality, Value Creation Practices and Brand Loyalty in Virtual Communities: Evidence from Facebook Communities

Authors: Zoya Khan, Amina Muzaffar

Abstract:

Social media based brand communities are communities that are developed around a brand. In the highly globalized world of today, Facebook is undoubtedly being regarded and has been widely recognized as a trendy and well-accepted medium of marketing. By means of a Facebook fan page, organizations can effectually create, enhance, and sustain customer-brand relationship. In this article, we explore whether brand communities based on social media (a special type of online brand communities) have positive effects on the main community elements and value creation practices in the communities as well as on brand trust and brand loyalty. A survey was conducted and 201 valid responses were used for analysis. The results of structural equation modeling show that brand communities established on social media have positive effects on value creation practices. Brand use, impression management practices and brand identification has an impact on brand trust and this brand trust then further leads to brand loyalty.

Keywords: relationship quality, impression management practices, brand identification, brand trust, brand loyalty

Procedia PDF Downloads 468
10521 Exploring Corporate Governance Structure in Gulf Cooperation Council Countries

Authors: Zahra A. Al Nasser, Domenico Campa

Abstract:

This paper investigates board of directors and firms’ ownership structure on non-financial companies listed in Gulf Cooperation council (GCC) countries using data from 2009 to 2013. The overall result of the study is that board size and board meeting have increased over years. Additionally, all combined committee variables have improved as well as audit committee size, audit committee meeting and audit committee experience have improved over the years. Furthermore, Oman is the only country that has not shown any statistically significant change in value of its associated variables.

Keywords: corporate governance, GCC countries, board of directors, ownership structure

Procedia PDF Downloads 560
10520 Preparing K-12 Practitioners for Diversity and Use of Evidence-Based Practices and Strategies in Teaching Learners with Autism Spectrum Disorder (ASD)

Authors: Inuusah Mahama

Abstract:

The study focused on the importance of diversity and the use of evidence-based practices and strategies in teaching learners with ASD. The study employed a mixed-methods design, including surveys, interviews, and observations. A total of 500 K-12 practitioners participated in the study, including teachers, administrators, and support staff. The study sought to investigate the current understanding and knowledge level of K-12 practitioners regarding diversity, evidence-based practices, and strategies for teaching learners with ASD. The study also examined the challenges that K-12 practitioners face in preparing learners with ASD and the resources they require to improve their practice. The results indicated that K-12 practitioners in Ghana have limited knowledge and skills in teaching learners with ASD, particularly in using evidence-based practices and strategies. Therefore, there is a need for providing training and professional development opportunities for K-12 practitioners, developing and implementing evidence-based practices and strategies, and increasing awareness of ASD and the need for effective teaching strategies. This would go a long way to improve the quality of education for learners with ASD in Ghana and ultimately lead to better outcomes for these students.

Keywords: autism, practitioners, diversity, evidence-based practises

Procedia PDF Downloads 89
10519 Bridging Binaries: Exploring Students' Conceptions of Good Teaching within Teacher-Centered and Learner-Centered Pedagogies of Their Teachers in Disadvantaged Public Schools in the Philippines

Authors: Julie Lucille H. Del Valle

Abstract:

To improve its public school education, the Philippines took a radical curriculum reform in 2012, by launching the K-to-12 program which not only added two years to its basic education but also mandated for a replacement of traditional teaching with learner-centered pedagogy, an instruction whose western underpinnings suggest improving student achievement, thus, making pedagogies in the country more or less similar with those in Europe and USA. This policy, however, placed learner-centered pedagogy in a binary opposition against teacher-centered instruction, creating a simplistic dichotomy between good and bad teaching. It is in this dichotomy that this study seeks to explore, using Critical Pedagogy of the Place as the lens, in understanding what constitutes good teaching across a range of learner-centered and teacher-centered pedagogies in the context of public schools in disadvantaged communities. Furthermore, this paper examines how pedagogical homogeneity, arguably influenced by dominant global imperatives with economic agenda – often referred as economisation of education – not only thins out local identities as structures of global schooling become increasingly similar but also limits the concept of good teaching to student outcomes and corporate employability. This paper draws from qualitative research on students, thus addressing the gap created by studies on good teaching which looked mainly into the perceptions of teachers and administrators, while overlooking those of students whose voices must be considered in the formulation of inclusive policies that advocate for true education reform. Using ethnographic methods including student focus groups, classroom observations, and teacher interviews, responses from students of disadvantaged schools reveal that good teaching includes both learner-centered and teacher-centered practices that incorporate ‘academic caring’ which sustains their motivation to achieve in school despite the challenging learning environments. The combination of these two pedagogies equips students with life-long skills necessary to gain equal access to sustainable economic opportunities in their local communities.

Keywords: critical pedagogy of the place, good teaching, learner-centered pedagogy, placed-based instruction

Procedia PDF Downloads 248
10518 The Sustainable Governance of Aquifer Injection Using Treated Coal Seam Gas Water in Queensland, Australia: Lessons for Integrated Water Resource Management

Authors: Jacqui Robertson

Abstract:

The sustainable governance of groundwater is of the utmost importance in an arid country like Australia. Groundwater has been relied on by our agricultural and pastoral communities since the State was settled by European colonialists. Nevertheless, the rapid establishment of a coal seam gas (CSG) industry in Queensland, Australia, has had extensive impacts on the pre-existing groundwater users. Managed aquifer recharge of important aquifers in Queensland, Australia, using treated coal seam gas produced water has been used to reduce the impacts of CSG development in Queensland Australia. However, the process has not been widely adopted. Negative environmental outcomes are now acknowledged as not only engineering, scientific or technical problems to be solved but also the result of governance failures. An analysis of the regulatory context for aquifer injection using treated CSG water in Queensland, Australia, using Ostrom’s Common Pool Resource (CPR) theory and a ‘heat map’ designed by the author, highlights the importance of governance arrangements. The analysis reveals the costs and benefits for relevant stakeholders of artificial recharge of groundwater resources in this context. The research also reveals missed opportunities to further active management of the aquifer and resolve existing conflicts between users. The research illustrates the importance of strategically and holistically evaluating innovations in technology that impact water resources to reveal incentives that impact resource user behaviors. The paper presents a proactive step that can be adapted to support integrated water resource management and sustainable groundwater development.

Keywords: managed aquifer recharge, groundwater regulation, common-pool resources, integrated water resource management, Australia

Procedia PDF Downloads 223
10517 A Case Study of Business Analytic Use in European Football: Analysis and Implications

Authors: M. C. Schloesser

Abstract:

The purpose of this paper is to explore the use and impact of business analytics in European football. Despite good evidence from other major sports leagues, research on this topic in Europe is currently very scarce. This research relies on expert interviews on the use and objective of business analytics. Along with revenue data over 16 seasons spanning from 2004/05 to 2019/20 from Manchester City FC, we conducted a time series analysis to detect a structural breakpoint on the different revenue streams, i.e., sponsorship and ticketing, after analytical tools have been implemented. We not only find that business analytics have indeed been applied at Manchester City FC and revenue increase is the main objective of their utilization but also that business analytics is indeed a good means to increase revenues if applied sufficiently. We can thereby support findings from other sports leagues. Consequently, professional sports organizations are advised to apply business analytics if they aim to increase revenues. This research has shown that analytical practices do, in fact, support revenue growth and help to work more efficiently. As the knowledge of analytical practices is very confidential and not publicly available, we had to select one club as a case study which can be considered a research limitation. Other practitioners should explore other clubs or leagues. Further, there are other factors that can lead to increased revenues that need to be considered. Additionally, sports organizations need resources to be able to apply and utilize business analytics. Consequently, findings might only apply to the top teams of the European football leagues. Nonetheless, this paper combines insights and results on usage, objectives, and impact of business analytics in European professional football and thereby fills a current research gap.

Keywords: business analytics, expert interviews, revenue management, time series analysis

Procedia PDF Downloads 67
10516 Illicit Arms and the Emergence of Armed Groups in Nigeria

Authors: Halilu Babaji, Adamu Buba

Abstract:

Illicit arms and the emergence of armed groups have witnessed unprecedented situations of political uncertainties in Nigeria, and the twenty-first century globalisation has established the process that has benefited a good number of militia groups and thereby boosting both illicit arms movement and the thriving of terrorist groups, which are largely responsible for the longstanding threat to the national security and stability of the country. This has unleashed unforeseen consequences on the entire Sub-region, following an inflow of weapons and armed fighter which are motivated by weak governance, insecurity and poverty. The social, economic and political environments make it a fertile breeding ground for the penetration and development of terrorist groups in Sub-Saharan Africa.

Keywords: arms, emergence, insecurity, groups

Procedia PDF Downloads 256
10515 Maize Farmers’ Perception of Sharp Practices among Agro-Input Dealers in Ibadan/Ibarapa Agricultural Zone, Oyo State

Authors: Ademola A. Ladele, Peace I. Aburime

Abstract:

Fake and substandard agricultural inputs pose a serious stumbling block to farm productivity and subsequently improved livelihood. There is, therefore, a need to pave ways for sustainable agriculture and self-sufficiency in food production by proffering solutions to this challenge. Maize farmers' perception of sharp practices among agro-input dealers in Ibadan/Ibarapa agricultural zone in Oyo state was therefore investigated. A multi-stage random sampling technique was used to select registered maize farmers in the Ibadan/Ibarapa agricultural zone of the Oyo State Agricultural Development Programme (OYSADEP). A structured questionnaire was used to collect information on the perception of sharp practices and the effects of sharp practices. A total of seventy-five maize farmers were interviewed. A focus group discussion was organized to identify ways of curbing sharp practices to complement the survey. Data were analyzed using descriptive statistics, Chi-square, and Pearson Product Moment Correlation (PPMC). Forms of sharp practices indicated were sales of expired fertilizers, expired pesticides, expired herbicides, underweight fertilizers, adulterated fertilizers, adulterated herbicides, packs containing broken seeds, infested seeds, lack of truth in labeling/wrong labels, manipulation of measuring scales, and false declaration of hecterages covered by tractor operators. The majority had unfavorable perception of agro-input dealers on sharp practices. A significant relationship was observed between respondents’ level of education and their perception of sharp practices. There were no significant relationships between respondents’ sex, marital status and religion, and their perception of sharp practices. A significant correlation exists between the forms of sharp practices and the perceived effect on agricultural production. It is concluded that the perceived effect of sharp practices was critical and the endemic culture of sharp practices prevailed in agro-input in Ibadan/Ibarapa agricultural zone. A standard regulatory system that will certify and monitor the quality of inputs should be put in place.

Keywords: agricultural productivity, agro-input dealers, maize farmers, sharp practices

Procedia PDF Downloads 187
10514 The Impact of Total Quality Management Practices on Innovation: An Empirical Study

Authors: Oumayma Tajouri

Abstract:

The relationship between total quality management (TQM) practices and innovation is conflictual. Some scholars suggest that TQM has an effect on incremental improvement and would not lead to innovation and creativity. The purpose of this paper is to analyse the association between TQM and different types of innovation. Our goal is to examine to what extent the implementation of TQM practices is indeed supporting innovation in the Tunisian ISO 9001 certified industries. Using a self-administered survey to sample ISO9001 certified industry companies, this study examines five hypotheses and tests the relation between TQM practices and innovation. The principal finding of this study is that TQM has significant and positive effects on innovation in the Tunisian context. The results support that TQM has an influence on incremental, radical, and administrative innovation.

Keywords: total quality management, incremental innovation product and/service, radical innovation product/service, incremental innovation process, radical innovation process, administrative innovation

Procedia PDF Downloads 148
10513 Governance of the Waters in the Upper Iguazu Watershed: Case Study in Passaúna and Miringuava Watersheds

Authors: Matheus Fonseca Durães, Bruno da Silva Pereira, Bruna Stewart

Abstract:

The concept of Brazil’s water governance has been the topic of discussion and has undergone legal and organizational improvements due to the need to promote a more effective and sustainable relationship with natural resources and stemming from conflicts related to shortcomings in decision-making. The Waters Act has enabled Brazil to create interesting mechanisms for integrated management, but, on the other hand, it has created a challenge that involves the implementation of the principles established in this legal framework. This study aims to evaluate some challenges and opportunities for water governance in two watersheds based on data collection and analysis of concessions, the water use register, and flow data. The elements presented demonstrated, via an analysis of legally instituted criteria, that the level of commitment of water resources is high, especially to public supply, and the adoption of the reference flow constituted one of the main barriers to implementing an efficient system, demonstrating the need for a regulatory policy that considers the hydrological behavior of the watersheds. Finally, the current water management model presents challenges to be addressed to achieve the objectives proposed by the water policy, such as ensuring sustainable, rational, and integrated use of water resources.

Keywords: management, hydrology, public policies, Brazil

Procedia PDF Downloads 87
10512 Illicit Return Practices of Irregular Migrants from Greece to Turkey

Authors: Enkelejda Koka, Denard Veshi

Abstract:

Since 2011, in the name of ‘humanitarianism’ and deaths in the Mediterranean Sea, the legal and political justification delivered by Greece to manage the refugee crisis is pre-emptive interception. Although part of the EU, Greece adopted its own strategy. These practices have also created high risks for migrants generally resulting in non-rescue episodes and push-back practices having lethal consequences to the life of the irregular migrant. Thus, this article provides an analysis of the Greek ‘compassionate border work’ policy, a practice known as push-back. It is argued that these push-back practices violate international obligations, notably the ‘right to life’, the ‘duty to search and rescue’, the prohibition of inhuman or degrading treatment or punishment and the principle of non-refoulement.

Keywords: Greece, migrants, push-back policy, violation of international law

Procedia PDF Downloads 128
10511 Mineral Deposits in Spatial Planning Systems – Review of European Practices

Authors: Alicja Kot-Niewiadomska

Abstract:

Securing sustainable access to raw materials is vital for the growth of the European economy and for the goals laid down in Strategy Europe 2020. One of the most important sources of mineral raw materials are primary deposits. The efficient management of them, including extraction, will ensure competitiveness of the European economy. A critical element of this approach is mineral deposits safeguarding and the most important tool - spatial planning. The safeguarding of deposits should be understood as safeguarding of land access, and safeguarding of area against development, which may (potential) prevent the use of the deposit and the necessary mining activities. Many European Union countries successfully integrated their mineral policy and spatial policy, which has ensured the proper place of mineral deposits in their spatial planning systems. These, in turn, are widely recognized as the most important mineral deposit safeguarding tool, the essence of which is to ensure long-term access to its resources. The examples of Austria, Portugal, Slovakia, Czech Republic, Sweden, and the United Kingdom, discussed in the paper, are often mentioned as examples of good practices in this area. Although none of these countries managed to avoid cases of social and environmental conflicts related to mining activities, the solutions they implement certainly deserve special attention. And for many countries, including Poland, they can be a potential source of solutions aimed at improving the protection of mineral deposits.

Keywords: mineral deposits, land use planning, mineral deposit safeguarding, European practices

Procedia PDF Downloads 164
10510 The Impact of Structural Empowerment on Risk Management Practices: A Case Study of Saudi Arabia Construction Small and Medium-Sized Enterprises

Authors: S. Alyami, S. Mohammad

Abstract:

These Risk management practices have a significant impact on construction SMEs. The effective utilisation of these practices depends on culture change in order to optimise decision making for critical activities within construction projects. Thus, successful implementation of empowerment strategies would enhance operational employees to participate in effective decision making. However, there remain many barriers to individuals and organisations within empowerment strategies that require empirical investigation before the industry can benefit from their implementation. Gaps in understanding the relationship between employee empowerment and risk management practices still exist. This research paper aims to examine the impact of the structural empowerment on risk management practices in construction SMEs. The questionnaire has been distributed to participants (162 employees) that involve projects and civil engineers within a case study from Saudi construction SMEs. Partial least squares based structural equation modeling (PLS-SEM) was utilised to perform analysis. The results reveal a positive relationship between empowerment and risk management practices. The study shows how structural empowerment contributes to operational employees in risk management practices through involving activities such as decision making, self-efficiency, and autonomy. The findings of this study will contribute to close the current gaps in the construction SMEs context.

Keywords: construction SMEs, culture, decision making, empowerment, risk management

Procedia PDF Downloads 110
10509 Smart Technology Work Practices to Minimize Job Pressure

Authors: Babar Rasheed

Abstract:

The organizations are in continuous effort to increase their yield and to retain their associates, employees. Technology is considered an integral part of attaining apposite work practices, work environment, and employee engagement. Unconsciously, these advanced practices like work from home, personalized intra-network are disturbing employee work-life balance which ultimately increases psychological pressure on employees. The smart work practice is to develop business models and organizational practices with enhanced employee engagement, minimum trouncing of organization resources with persistent revenue and positive addition in global societies. Need of smart work practices comes from increasing employee turnover rate, global economic recession, unnecessary job pressure, increasing contingent workforce and advancement in technologies. Current practices are not enough elastic to tackle global changing work environment and organizational competitions. Current practices are causing many reciprocal problems among employee and organization mechanically. There is conscious understanding among business sectors smart work practices that will deal with new century challenges with addressing the concerns of relevant issues. It is aimed in this paper to endorse customized and smart work practice tools along knowledge framework to manage the growing concerns of employee engagement, use of technology, orgaization concerns and challenges for the business. This includes a Smart Management Information System to address necessary concerns of employees and combine with a framework to extract the best possible ways to allocate companies resources and re-align only required efforts to adopt the best possible strategy for controlling potential risks.

Keywords: employees engagement, management information system, psychological pressure, current and future HR practices

Procedia PDF Downloads 176
10508 Implementing Green IT Practices in Non-IT Industries in Sri Lanka: Contemplating the Feasibility and Methods to Ensure Sustainability

Authors: Manuela Nayantara Jeyaraj

Abstract:

Green IT is a term that refers to the collective strategic and tactical practices that unswervingly condense the carbon footprint to a diminished proportion in an establishment’s computing procedures. This concept has been tightly knit with IT related organizations; hence it has been precluded to be applied within non-IT organizations in Sri Lanka. With the turn of the century, computing technologies have taken over commonplace activities in every nook and corner in Sri Lanka, which is still on the verge of moving forth in its march towards being a developed country. Hence, it needs to be recursively proven that non-IT industries are well-bound to adhere to ‘Green IT’ practices as well, in order to reduce their carbon footprint and move towards considering the practicality of implementing Green-IT practices within their work-arounds. There are several spheres that need to be taken into account in creating awareness of ‘Green IT’, such as the economic breach, technologies available, legislative bounds, community mind-set and many more. This paper tends to reconnoiter causes that currently restrain non-IT organizations from considering Green IT concepts. By doing so, it is expected to prove the beneficial providence gained by implementing this concept within the organization. The ultimate goal is to propose feasible ‘Green IT’ practices that could be implemented within the context of Sri Lankan non-IT sectors in order to ensure that organization’s sustainable growth towards a long term existence.

Keywords: computing practices, Green IT, non-IT industries, Sri Lanka, sustainability

Procedia PDF Downloads 238
10507 The Investigate Relationship between Moral Hazard and Corporate Governance with Earning Forecast Quality in the Tehran Stock Exchange

Authors: Fatemeh Rouhi, Hadi Nassiri

Abstract:

Earning forecast is a key element in economic decisions but there are some situations, such as conflicts of interest in financial reporting, complexity and lack of direct access to information has led to the phenomenon of information asymmetry among individuals within the organization and external investors and creditors that appear. The adverse selection and moral hazard in the investor's decision and allows direct assessment of the difficulties associated with data by users makes. In this regard, the role of trustees in corporate governance disclosure is crystallized that includes controls and procedures to ensure the lack of movement in the interests of the company's management and move in the direction of maximizing shareholder and company value. Therefore, the earning forecast of companies in the capital market and the need to identify factors influencing this study was an attempt to make relationship between moral hazard and corporate governance with earning forecast quality companies operating in the capital market and its impact on Earnings Forecasts quality by the company to be established. Getting inspiring from the theoretical basis of research, two main hypotheses and sub-hypotheses are presented in this study, which have been examined on the basis of available models, and with the use of Panel-Data method, and at the end, the conclusion has been made at the assurance level of 95% according to the meaningfulness of the model and each independent variable. In examining the models, firstly, Chow Test was used to specify either Panel Data method should be used or Pooled method. Following that Housman Test was applied to make use of Random Effects or Fixed Effects. Findings of the study show because most of the variables are positively associated with moral hazard with earnings forecasts quality, with increasing moral hazard, earning forecast quality companies listed on the Tehran Stock Exchange is increasing. Among the variables related to corporate governance, board independence variables have a significant relationship with earnings forecast accuracy and earnings forecast bias but the relationship between board size and earnings forecast quality is not statistically significant.

Keywords: corporate governance, earning forecast quality, moral hazard, financial sciences

Procedia PDF Downloads 312
10506 Alignment between Understanding and Assessment Practice among Secondary School Teachers

Authors: Eftah Bte Moh, Hj Abdullah Izazol Binti Idris, Abd. Aziz Bin Abd. Shukor

Abstract:

This study aimed to identify the alignment of understanding and assessment practices among secondary school teachers. The study was carried out using quantitative descriptive study. The sample consisted of 164 teachers who taught Form 1 and 2 from 11 secondary schools in the district of North Kinta, Perak, Malaysia. Data were obtained from 164 respondents who answered Expectation Alignment Understanding and Practices of School Assessment (PEKDAPS) questionnaire. The data were analysed using SPSS 17.0 +. The Cronbach alpha value obtained through PEKDAPS questionnaire pilot study was 0.86. The results showed that teachers' performance in PEKDAPS based on the mean value was less than 3, which means that perfect alignment does not occur between the understanding and practices of school assessment. Two major PEKDAPS sub-constructs of articulation across grade and age and usability of the system were higher than the moderate alignment of the understanding and practices of school assessment (Min=2.0). The content was focused on PEKDAPs sub-constructs which showed lower than the moderate alignment of the understanding and practices of school assessment (Min=2.0). Another two PEKDAPS sub-constructs of transparency and fairness and the pedagogical implications showed moderate alignment (2.0). The implications of the study is that teachers need to fully understand the importance of alignment among components of assessment, learning and teaching and learning objectives as strategies to achieve quality assessment process.

Keywords: school based assessment, alignment, understanding, assessment practices

Procedia PDF Downloads 451
10505 CEO Narcissism and Gender Diversity

Authors: Emma Garcia-Meca, Jennifer Martinez-Ferrero, Camino Ramon Llorens

Abstract:

This paper provides insights into how narcissistic Chief Executive Officers (CEOs) influence the presence of women in top management teams (TMT). We also study whether a CEO's power and gender and the gender diversity of the firm's board moderate the relationship between CEO narcissism and TMT gender diversity. Our results reveal that narcissistic CEOs are less likely to support women in TMTs, confirming that CEO personality traits influence team structure. Further results suggest that this aversion increases as the CEO's power grows when female representation on boards decreases and when the CEO is a woman. This paper integrates theories that use the social psychology and upper echelon theories, offering a greater understanding of how CEO personality traits influence the structure of firms. We also contribute to the knowledge about how different governance characteristics can moderate the influence of narcissistic CEOs on women in TMTs, highlighting the relevance of governance traits that increase the effect of narcissism. The results demonstrate different female behavior toward promoting TMT gender equality depending on the specific position of women in the firm's hierarchy and their psychological attributes. We find that women directors support social identity values, and narcissistic female CEOs act like queen bees.

Keywords: gender diversity, board, corporate governance, female CEO, management

Procedia PDF Downloads 112
10504 Contractual Risk Transfer in Islamic Home Financing: Analysis in Bank Malaysia

Authors: Ahmad Dahlan Salleh, Nik Abdul Rahim Nik Abdul Ghani, Muhamad Firdaus M. Hatta

Abstract:

Risk management has implications on pricing, governance arrangements, business practices and strategy. Nowadays, home financing contract offers more in the risk transfer form to increase bank profit. This is parallel with Islamic jurisprudence method al-Kharaj bi al-thaman (gain accompanies liability for loss) and al-ghurm bil ghunm (gain is justified with risk) that determine the matching between risk transfer and returns. Malaysian financing trend is to buy house. Besides, exists transparency lacking risk transfer issues to the clients because of not been informed clearly. Terms and conditions of each financing also do not reflect clearly that the risk has been transferred to the client, justifying a determination price been made. The assumption on risk occurrence is also inaccurate as each risk is different with the type of financing contract. This makes the Islamic Financial Services Act 2013 in providing standards that transparent and consistent can be used by Islamic financial institution less effective. This study examines how far the level of the risk and obligation incurred by bank and client under various Islamic home financing contract. This research is qualitative by using two methods, document analysis, and semi-structured interviews. Document analysis from literature review to identify profile, themes and risk transfer element in home financing from Islamic jurisprudence perspective. This study finds that need to create a risk transfer parameter by banks which are consistent with risk transfer theory according to Islamic jurisprudence. This study has potential to assist the authority in Islamic finance such as The Central Bank of Malaysia (Bank Negara Malaysia) in regulating Islamic banking industry so that the risk transfer valuation in home financing contract based on home financing good practice and determined risk limits.

Keywords: risk transfer, home financing contract, Sharia compliant, Malaysia

Procedia PDF Downloads 410
10503 Adopting Collaborative Business Processes to Prevent the Loss of Information in Public Administration Organisations

Authors: A. Capodieci, G. Del Fiore, L. Mainetti

Abstract:

Recently, the use of web 2.0 tools has increased in companies and public administration organizations. This phenomenon, known as "Enterprise 2.0", has, de facto, modified common organizational and operative practices. This has led “knowledge workers” to change their working practices through the use of Web 2.0 communication tools. Unfortunately, these tools have not been integrated with existing enterprise information systems, a situation that could potentially lead to a loss of information. This is an important problem in an organizational context, because knowledge of information exchanged within the organization is needed to increase the efficiency and competitiveness of the organization. In this article we demonstrate that it is possible to capture this knowledge using collaboration processes, which are processes of abstraction created in accordance with design patterns and applied to new organizational operative practices.

Keywords: business practices, business process patterns, collaboration tools, enterprise 2.0, knowledge workers

Procedia PDF Downloads 349
10502 Practices of Self-Directed Professional Development of Teachers in South African Public Schools

Authors: Rosaline Govender

Abstract:

This research study is an exploration of the self-directed professional development of teachers who teach in public schools in an era of democracy and educational change in South Africa. Amidst an ever-changing educational system, the teachers in this study position themselves as self-directed teacher-learners where they adopt particular learning practices which enable change within the broader discourses of public schooling. Life-story interviews were used to enter into the private and public spaces of five teachers which offer glimpses of how particular systems shaped their identities, and how the meanings of self-directed teacher-learner shaped their learning practices. Through the Multidimensional framework of analysis and interpretation the teachers’ stories were analysed through three lenses: restorying the field texts - the self through story; the teacher-learner in relation to social contexts, and practices of self-directed learning.This study shows that as teacher-learners learn for change through self-directed learning practices, they develop their agency as transformative intellectuals, which is necessary for the reworking of South African public schools.

Keywords: professional development, professionality, professionalism, self-directed learning

Procedia PDF Downloads 422
10501 Problems concerning Formation of Institutional Framework for Electronic Democracy in Georgia

Authors: Giorgi Katamadze

Abstract:

Open public service and accountability towards citizens is an important feature of democratic state based on rule of law. Effective use of electronic resources simplifies bureaucratic procedures, makes direct communications, helps exchange information, ensures government’s openness and in general helps develop electronic/digital democracy. Development of electronic democracy should be a strategic dimension of Georgian governance. Formation of electronic democracy, its functional improvement should become an important dimension of the state’s information policy. Electronic democracy is based on electronic governance and implies modern information and communication systems, their adaptation to universal standards. E-democracy needs involvement of governments, voters, political parties and social groups in an electronic form. In the last years the process of interaction between the citizen and the state becomes simpler. This process is achieved by the use of modern technological systems which gives to a citizen a possibility to use different public services online. For example, the website my.gov.ge makes interaction between the citizen, business and the state more simple, comfortable and secure. A higher standard of accountability and interaction is being established. Electronic democracy brings new forms of interactions between the state and the citizen: e-engagement – participation of society in state politics via electronic systems; e-consultation – electronic interaction among public officials, citizens and interested groups; e-controllership – electronic rule and control of public expenses and service. Public transparency is one of the milestones of electronic democracy as well as representative democracy as only on mutual trust and accountability can democracy be established. In Georgia, institutional changes concerning establishment and development of electronic democracy are not enough. Effective planning and implementation of a comprehensive and multi component e-democracy program (central, regional, local levels) requires telecommunication systems, institutional (public service, competencies, logical system) and informational (relevant conditions for public involvement) support. Therefore, a systematic project of formation of electronic governance should be developed which will include central, regional, municipal levels and certain aspects of development of instrumental basis for electronic governance.

Keywords: e-democracy, e-governance, e-services, information technology, public administration

Procedia PDF Downloads 323
10500 Evaluation Practices in Colombia: Between Beliefs and National Exams

Authors: Danilsa Lorduy, Liliana Valle

Abstract:

Assessment and evaluation are inextricable parts of the teaching learning process. Evaluation practices concerns are gaining popularity among curriculum developers an educational researchers, particularly in Colombian regions where English language is taught as a foreign language EFL. This study addressed one of those issues, which are the unbalanced in –services’ evaluation practices perceived in school classes. They present predominance on the written test among the procedures they use to evaluate; therefore, the purpose of this case study was to explore in-service teachers’ evaluation practices, their beliefs about evaluation and to establish an eventual connection between practices and beliefs. To this end, classroom observations, questionnaires, and a semi structured interview were applied to three in-service English teachers from different schools in a city in Colombia. The findings suggested that teachers’ beliefs indicate a formative inclination and they actually are using a variety of procedures different from test but they seem to have some issues regarding their appropriateness for application Moreover, it was found that teachers’ practices are being influenced by external factors such as school requirements and national policies. It could be concluded that the predominance in using tests is not only elicited by teachers’ beliefs but also by national test results 'Pruebas Saber' and law 115 demanding. It was also suggested that further quantitative research is needed to demonstrate connections between overuse of testing procedures and 'Pruebas Saber' national test.

Keywords: beliefs, evaluation, external factors, national test

Procedia PDF Downloads 160
10499 Teachers' Assessment Practices in Lower Secondary Schools in Tanzania: The Potential and Opportunities for Formative Assessment Practice Implementation

Authors: Joyce Joas Kahembe

Abstract:

The implementation of education assessment reforms in developing countries has been claimed to be problematic and difficult. The socio-economic teaching and learning environment has pointed to constraints in the education reform process. Nevertheless, there are existing assessment practices that if enhanced, can have potential to foster formative assessment practices in those contexts. The present study used the sociocultural perspective to explore teachers’ assessment practices and factors influencing them in Tanzania. Specifically, the sociocultural perspective helped to trace social, economic and political histories imparted to teachers’ assessment practices. The ethnographic oriented methods like interviews, observations and document reviews was used in this exploration. Teachers used assessment practices, such as questioning and answering, tests, assignments and examinations, for evaluating, monitoring and diagnosing students’ understanding, achievement and performance and standards and quality of instruction practices. The obtained assessment information functioned as feedback for improving students’ understanding, performance, and the standard and quality of teaching instruction and materials. For example, teachers acknowledged, praised, approved, disapproved, denied, graded, or marked students’ responses to give students feedback and aid learning. Moreover, teachers clarified and corrected or repeated students’ responses with worded/added words to improve students’ mastery of the subject content. Teachers’ assessment practices were influenced by the high demands of passing marks in the high stakes examinations and the contexts of the social economic teaching environment. There is a need to ally education assessment reforms with existing socio-economic teaching environments and society and institutional demands of assessment to make assessment reforms meaningful and sustainable. This presentation ought to contribute on ongoing strategies for contextualizing assessment practices for formative uses.

Keywords: assessment, feedback, practices, formative assessment

Procedia PDF Downloads 487
10498 Regulation Aspects for a Radioisotope Production Installation in Brazil

Authors: Rian O. Miranda, Lidia V. de Sa, Julio C. Suita

Abstract:

The Brazilian Nuclear Energy Commission (CNEN) is the main manufacturer of radiopharmaceuticals in Brazil. The Nuclear Engineering Institute (IEN), located at Rio de Janeiro, is one of its main centers of research and production, attending public and private hospitals in the state. This radiopharmaceutical production is used in diagnostic and therapy procedures and allows one and a half million nuclear medicine procedures annually. Despite this, the country is not self-sufficient to meet national demand, creating the need for importation and consequent dependence on other countries. However, IEN facilities were designed in the 60's, and today its structure is inadequate in relation to the good manufacturing practices established by sanitary regulator (ANVISA) and radiological protection leading to the need for a new project. In order to adapt and increase production in the country, a new plant will be built and integrated to the existing facilities with a new 30 MeV Cyclotron that is actually in project detailing process. Thus, it is proposed to survey current CNEN and ANVISA standards for radiopharmaceutical production facilities, as well as the radiological protection analysis of each area of the plant, following good manufacturing practices recommendations adopted nationally besides licensing exigencies for radioactive facilities. In this way, the main requirements for proper operation, equipment location, building materials, area classification, and maintenance program have been implemented. The access controls, interlocks, segregation zones and pass-through boxes integrated into the project were also analyzed. As a result, IEN will in future have the flexibility to produce all necessary radioisotopes for nuclear medicine application, more efficiently by simultaneously bombarding two targets, allowing the simultaneous production of two different radioisotopes, minimizing radiation exposure and saving operating costs.

Keywords: cyclotron, legislation, norms, production, radiopharmaceuticals

Procedia PDF Downloads 128
10497 The Politics of Health Education: A Cultural Analysis of Tobacco Control Communication in India

Authors: Ajay Ivan

Abstract:

This paper focuses on the cultural politics of health-promotional and disease-preventive pedagogic practices in the context of the national tobacco control programme in India. Tobacco consumption is typically problematised as a paradox: tobacco poses objective health risks such as cancer and heart disease, but its production, sale and export contribute significantly to state revenue. A blanket ban on tobacco products, therefore, is infeasible though desirable. Instead, initiatives against tobacco use have prioritised awareness creation and behaviour change to reduce its demand. This paper argues that public health communication is not, as commonly assumed, an apolitical and neutral transmission of disease-preventive information. Drawing on Michel Foucault’s concept of governmentality, it examines such campaigns as techniques of disciplining people rather than coercing them to give up tobacco use, which would be both impractical and counter-productive. At the level of the population, these programmes constitute a security mechanism that reduces risks without eliminating them, so as to ensure an optimal level of public health without hampering the economy. Anti-tobacco pedagogy thus aligns with a contemporary paradigm of health that emphasises risk-assessment and lifestyle management as tools of governance, using pedagogic techniques to teach people how to be healthy. The paper analyses the pictorial health warnings on tobacco packets and anti-tobacco advertisements in movie theatres mandated by the state, along with awareness-creation messages circulated by anti-tobacco advocacy groups in India, to show how they discursively construct tobacco and its consumption as a health risk. Smoking is resignified from a pleasurable and sociable practice to a deadly addiction that jeopardises the health of those who smoke and those who passively inhale the smoke. While disseminating information about the health risks of tobacco, these initiatives employ emotional and affective techniques of persuasion to discipline tobacco users. They incite fear of death and of social ostracism to motivate behaviour change, complementing their appeals to reason. Tobacco is portrayed as a grave moral danger to the family and a detriment to the vitality of the nation, such that using it contradicts one’s duties as a parent or citizen. Awareness programmes reproduce prevailing societal assumptions about health and disease, normalcy and deviance, and proper and improper conduct. Pedagogy thus functions as an apparatus of public health governance, recruiting subjects as volunteers in their own regulation and aligning their personal goals and aspirations to the objectives of tobacco control. The paper links this calculated management of subjectivity and the self-responsibilisation of the pedagogic subject to a distinct mode of neoliberal civic governance in contemporary India. Health features prominently in this mode of governance that serves the biopolitical obligation of the state as laid down in Article 39 of the Constitution, which includes a duty to ensure the health of its citizens. Insofar as the health of individuals is concerned, the problem is how to balance this duty of the state with the fundamental right of the citizen to choose how to live. Public health pedagogy, by directing the citizen’s ‘free’ choice without unduly infringing upon it, offers a tactical solution.

Keywords: public health communication, pedagogic power, tobacco control, neoliberal governance

Procedia PDF Downloads 73