Search results for: Media Reporting

Authors: Mohammad Sarchami, Mohsen Zeinalkhani

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Always, financial reporting system faces some problems to win public ear. The increase in the number of fraud and representation, often combined with the bankruptcy of large companies, has raised concerns about the quality of financial statements. So, investors, legislators, managers, and auditors have focused on significant fraud detection or prevention in financial statements. This article aims to investigate the Sugeno fuzzy classification to consider fraud detection in financial reporting of accepted firms by Tehran stock exchange. The hypothesis is: Sugeno fuzzy classification may detect fraud in financial reporting by financial ratio. Hypothesis was tested using Matlab software. Accuracy average was 81/80 in Sugeno fuzzy classification; so the hypothesis was confirmed.

Keywords: fraud, financial reporting, Sugeno fuzzy classification, firm

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Authors: Shola Abidemi Olabode

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The technological revolution over the years has impacted journalistic practice. As a matter of fact, journalistic practice has evolved alongside technologies of every generation transforming news and reporting, entertainment, and politics. Alongside these developments, the emergence of new kinds of risks and harms associated with generative AI has become rife with implications for media and journalism. Despite their numerous benefits for research and development, generative AI technologies like ChatGPT introduce new practical, ethical, and regulatory complexities in the practice of media and journalism. This paper presents a preliminary overview of the new kinds of challenges and issues for journalism and media practice in the era of generative AI, the implications for Nigeria, and invites a consideration of methods to mitigate the evolving complexity. It draws mainly on desk-based research underscoring the literature in both developed and developing non-western contexts as a contribution to knowledge.

Keywords: AI, journalism, media, online harms

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Authors: Petra F. A. Dilling, Sinan Caykoylu

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The aim of this study was to shed light on the understanding of the factors determining a company’s disclosure on climate change reporting. The underlying study examines the effect of gender diversity and the mediating effect of female representation in management and on the board of directors and the existence of a dedicated sustainability board committee. To test the study’s objectives, the authors use a global sample of the largest companies and their reporting for the year 2020. The results suggest that corporate female participation has a significant influence on the quality of climate change reporting. In addition, having a dedicated sustainability board committee also significantly impacts the non-financial disclosure of climate change information.

Keywords: climate change, non-financial reporting, governance, board diversity, sustainability, CSR

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Authors: Arjun Chatterjee

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The India-China border clash in Galwan valley in June 2020, the first deadly skirmish between the two Asian giants in the Himalayan border area in over four decades, highlighted the need to examine the notion of ‘authenticity’ in journalistic practices. Information emanating from such remotely located, sparsely populated, and not well-demarcated international land borders have limited sources, restricted to official sources, which have their own narrative. Geopolitical goals and ambitions embolden narratives of nationalism in the media, and these often challenge the notion and understanding of authenticity in journalism. The Indian press, contrary to the Chinese press, which is state-owned, is diverse and also confrontational, where narratives of nationalism are differentially interpreted, embedded, and realised. This paper examines how authenticity has become a variable, rather than a constant, in conflict reporting of the Sino-Indian border clash and how authenticity is interpreted similarly or differently in conflict journalism. The paper reports qualitative textual analysis of two leading English language newspapers – The Times of India and The Hindu, and two mainstream regional language newspapers, Amar Ujala (Hindi) and Ananda Bazar Patrika (Bengali), to evaluate the ways in which representations of information function in conflict reporting and to recontextualize (and thus change or modify the meaning of) that which they represent, and with what political and cultural implications.

Keywords: India-China, framing, conflict, media narratives, border dispute

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Authors: Pei-Chun Chen, Chi-Ting Tseng, Lih-Chi Chen, Kai-Hsiang Yang

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Introduction: The pharmacist is responsible for encouraging adverse drug reaction (ADR) reporting. In a local center in Northern Taiwan, promotion and rewarding of ADR reporting have continued for over six years but failed to bring significant changes. This study aims to find a solution to increase ADR reporting. Research question or hypothesis: We hypothesized that under-reporting is due to the inconvenience of the reporting system. Reports were made conventionally through printed sheets. We proposed that reports made per month will increase if they were computerized. Study design: An ADR reporting platform was established in April 2015, before which was defined as the first stage of this study (January-March, 2015) and after which the second stage. The third stage commenced in November, 2015, after adding a reporting module to physicians prescription system. ADRs could be reported simultaneously when documenting drug allergies. Methods: ADR report rates during the three stages of the study were compared. Effects of the information platform on reporting were also analyzed. Results: During the first stage, the number of ADR reports averaged 6 per month. In the second stage, the number of reports per month averaged 1.86. Introducing the information platform had little effect on the monthly number of ADR reports. The average number of reports each month during the third stage of the study was 11±3.06, with 70.43% made electronically. Reports per month increased significantly after installing the reporting module in November, 2015 (P<0.001, t-test). In the first two stages, 29.03% of ADR reports were made by physicians, as compared to 70.42% of cases in the third stage of the study. Increased physician reporting possibly account for these differences. Conclusion: Adding a reporting module to the prescription system significantly increased ADR reporting. Improved accessibility is likely the cause. The addition of similar modules to computer systems of other healthcare professions may be considered to encourage spontaneous ADR reporting.

Keywords: adverse drug reactions, adverse drug reaction reporting systems, regional hospital, prescription system

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Authors: Elen Puspitasari, Yeye Susilowati, Wahyu Meiranto

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This study uses an experiment to examine the effect of motivational postures and peer’s reporting behavior on taxpayer compliance decisions. The motivational postures of taxpayers placed as a concomitant variable. Taxpayers were randomly assigned to alternate peer reporting behavior as an experimental variable with two level treatments and then responded to tax reporting scenarios. A motivational posture was measured with 29 statements developed by Braithwaite. Therefore, this experimental research uses Quasi-Experimental Design Between-Subject with Covariate with random assignment method. The subject in this experiment is the taxpayers who has a tax ID and have experience in reporting their tax revenue. The most important is that they earn income from their own business. The analysis technique used was Analysis of Covariate. The results showed that the posture of motivation as concomitant factors does not affect tax compliance decisions. Furthermore, this study proves that peer reporting behavior will determine the decisions of tax compliance. The findings in this study are intended to provide some practical implications for improving tax compliance.

Keywords: motivational postures, concomitant, tax compliance decisions, peer reporting behavior

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Authors: Geetu Gahlawat, Manisha Singh

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In the recent years, the concept of media literacy is being extended from its traditional focus on print and audio-visual media to encompass the internet and other new media within academic and policy discourses. This article throws revolves around three significant queries which are to be dealt by the academia, general public and the policy-makers: What is media literacy? How is it changing? And what is the significance of media literacy? At the beginning of the article, the definition 'media literacy' is the ability to access, analyse, evaluate and create messages across a variety of contexts are given and then this is further being tested in connection with the internet and other information and communication technologies.Having advocated this skills-based approach to media literacy in relation to the internet, the article identifies some outstanding issues for new media literacy crucial to any policy of promoting media literacy among the population. The outcome is better understanding of media literacy and also the impact of ICT on media literacy by the public as well as media literate people.

Keywords: media literacy, ICT, internet, education

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Authors: Chelsea Peterson-Salahuddin

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Over the past decade, news outlets have increasingly used social media as a means to create and distribute news content to audiences. Ephemerality, the transitory nature of media, and mobility, media viewing on mobile technologies, are two increasingly salient attributes of social media content; yet little is known about how these features influence news selection practices of news outlets when distributing news via social media. To account for this gap, this study examines the influences of ephemerality and mobility on social media news content on the social media application Snapchat, in order to understand how these qualities of digital media influence and shape news content. Findings from this study suggest that understandings of ephemerality and mobility play a key role in influencing social media news. This paper suggests that as these factors become increasingly salient in our dominant news viewing environments, being able to understand how they manifest themselves in online news reporting practices is critical for both scholars and practitioners of news as they aim to understand what 'newsworthiness' means in the current, digital age. Findings from this study also enhance our current understandings of how the technological affordances of online and digital media platforms play a key role in shaping the kinds being produced and what information is being prioritized and highlighted in our contemporary news media environment. This is especially important in our current era where new mediums and technologies for news dissemination are continuously arising, and reorienting our understandings of what is considered ‘news'. As a key site of mass communication, discourse, and stories highlighted in the news do critical work in defining culture and ideology. Thus, better understanding the contours of news in our contemporary moment is critical in understanding cultural norms and meaning-making.

Keywords: content analysis, ephemerality, mobile communication, social media news

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Authors: Nuttha Kirdsinsap, Watchaneeporn Setthasakko

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This paper aims to gain opinions and perspectives of Certified Public Accountants (CPA) in Thailand regarding the driven force of Integrated Reporting. It employs in-depth interviews with CPA from different big 4 audits firms in Thailand, including PWC, Ernst and Young, Deloitte, and KPMG. It is found that the driven force of Integrated Reporting made CPA in Thailand awaken to the big change that is coming in the future, and it is said to be another big learning and integrating period between certified public accountants and other professionals (for example, engineers, environmentalists and lawyers), which, certified public accountants in Thailand will have to push themselves so hard to catch up.

Keywords: integrated reporting, learning, knowledge, certified public accountants, Thailand

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Authors: Muhammad Umar Kibiya

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The study aims to examine whether regulatory changes have an impact on the financial reporting quality of Microfinance Banks in Nigeria. The research employed a panel data analysis technique, using data from 2018 to 2022. The sample includes 72 microfinance banks, using regression analyses to examine the relationship between variables. The findings indicate that Board Chairmanship has a positive and significant effect on financial reporting quality. It also reveals that share ownership has a negative and significant impact on financial reporting quality. The results suggest that regulatory changes have a positive and significant influence on financial reporting quality. Thus, findings have important implications for microfinance banks in Nigeria. It suggests that having a strong and competent board chairperson can enhance financial reporting quality, leading to more transparent and reliable information for stakeholders. Furthermore, the study highlights the importance of regulatory changes in improving financial reporting practices in the microfinance banking sector. The study contributes to the extant literature by providing empirical evidence on the relationship between board chairmanship, share ownership, financial reporting quality, and regulatory changes in microfinance banks. It further supports the concept that governance mechanisms and regulatory reforms play a crucial role in ensuring transparency and accountability within the microfinance banking sector. It recommends that microfinance banks should appoint experienced and qualified individuals as board chairpersons to enhance financial reporting quality. Furthermore, policymakers and regulatory authorities should continue to implement and enforce regulations that promote transparent financial reporting practices in microfinance banks.

Keywords: board chairman, share ownership, financial reporting quality, microfinance, regulatory changes

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Authors: Evangelia-Matroni Tomara

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This thesis answers the question whether the media representations and reporting in 2015-2016 - especially, after the image of the drowned three-year-old Syrian boy in the Mediterranean Sea which made global headlines in the beginning of September 2015 -, the European Commission regulatory sources material and related reporting, have the power to challenge the conceptualization of humanitarianism or even redefine it. The theoretical foundations of the thesis are based on humanitarianism and its core definitions, the power of media representations and the relative portrayal of migrants, refugees and/or asylum seekers, as well as the dominant migration discourse and EU migration governance. Using content analysis for the media portrayal of migrants (436 newspaper articles) and qualitative content analysis for the European Commission Communication documents from May 2015 until June 2016 that required various depths of interpretation, this thesis allowed us to revise the concept of humanitarianism, realizing that the current crisis may seem to be a turning point for Europe but is not enough to overcome the past hostile media discourses and suppress the historical perspective of security and control-oriented EU migration policies. In particular, the crisis helped to shift the intensity of hostility and the persistence in the state-centric, border-oriented securitization in Europe into a narration of victimization rather than threat where mercy and charity dynamics are dominated and into operational mechanisms, noting the emergency of immediate management of the massive migrations flows, respectively. Although, the understanding of a rights-based response to the ongoing migration crisis, is being followed discursively in both political and media stage, the nexus described, points out that the binary between ‘us’ and ‘them’ still exists, with only difference that the ‘invaders’ are now ‘pathetic’ but still ‘invaders’. In this context, the migration crisis challenges the concept of humanitarianism because rights dignify migrants as individuals only in a discursive or secondary level while the humanitarian work is mostly related with the geopolitical and economic interests of the ‘savior’ states.

Keywords: European Union politics, humanitarianism, immigration, media representation, policy-making, refugees, security studies

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Authors: Zain Alammari, Emna M. Mhedhbi, Claudio G. Grunewald

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This study aims to compare a standard F2 media to a local media called Altakamul. The new media was tested in Nannochloropsissp cultures at a lab scale. The main difference between both media is the Nitrogen source (NaNO3 in F/2 and NH4 in Altakamul). According to the preliminary results during three weeks experiments, no significant differences were found between F2 and Alatakamul media in terms of Nannochloropsis growth. We can anticipate that Altakamul media will be the cheapest media option for microalgae cultivation at a higher scale, reducing the OPEX

Keywords: microalgae, nannochloropsis, culture, nitrogen

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Authors: Pardeep Singh, N. S. Johal

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In this research paper the level of subjectivity and objectivity adopted by journalists of different newspapers of the two provinces of the Jammu and Kashmir state has been analysed. This research paper emphasized upon the professionalism of the journalists of two provinces in catering to readers of particular province. In this study it was found that Kashmir based reporters are subjective in their reporting while covering Kashmir sentiments and use hard language against New Delhi, whereas Jammu based reporters are subjective only when it comes to defend security forces and are also bitterly critical of Pakistan, accusing it of being a sponsor of violence in Kashmir.

Keywords: conflict, Jammu and Kashmir, print media, reporter, critical, violence

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Authors: Qingliang Tang

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The transition from voluntary to mandatory carbon reporting (also refers to climate reporting) poses serious challenges for accounting professionals aiming to support firms in achieving net-zero goals. The accounting literature addresses the topics that are currently bewildering accounting academics and professional accountants on how to make accounting as a useful tool for the management to achieve a carbon neutral business model. This paper explores the evolving role of carbon accounting within corporate financial reporting systems, emphasizing its integration as a crucial component. Key challenges addressed include data availability, climate risk assessment, defining reporting boundaries, selecting appropriate greenhouse gas (GHG) accounting methodologies, and integrating climate-related events into traditional financial statements. A dynamic, integrated carbon accounting framework is proposed to facilitate this transformative process effectively. Furthermore, the paper identifies critical knowledge gaps and sets forth a research agenda aimed at enhancing transparency and relevance in carbon accounting and reporting systems, thereby empowering informed decision-making. The purpose of the paper is to succinctly capture the essence of carbon accounting practice in the transitional period, focusing on the challenges, proposed solutions, and future research directions in the realm of carbon accounting and mandatory climate reporting.

Keywords: mandatory carbon reporting, carbon management, net zero target, sustainability, climate risks

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Authors: Matthias Nnadi

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Using samples of 250 large listed firms by market capitalization in China and Hong Kong, we conducted empirical test to determine the impact of regulatory environment on reporting quality following IFRS convergence using three financial reporting measures; earning management, timely loss recognition and value relevance. Our results indicate that accounting data are more value relevant for Hong Kong listed firms than the Chinese A-share firms. The empirical results for timely loss recognition further reveal that there is a larger coefficient estimate on bad news earnings, which suggests that Chines A-share firms are more likely to report losses in a timely manner. The results support the evidence that substantial convergence of IFRS can improve financial reporting quality in a regulated environment such as China. This further supports the expectation that IFRS are relevant to China and has positive effect on its accounting practice and quality.

Keywords: reporting, quality, earning, loss, relevance, financial, China, Hong Kong

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Authors: Henry Okechukwu Onyeiwu

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The role of media in the transformation of contemporary Nigeria's democracies is multifaceted and profoundly impactful. As Nigeria navigates its complex socio-political landscape, media serves as both a catalyst for democratic engagement and a platform for public discourse. This paper explores the various dimensions through which media influences democracy in Nigeria, including its role in informing citizens, shaping public opinion, and providing a forum for diverse voices. The increasing penetration of social media has revolutionized the political sphere, empowering citizens to participate in governance and hold leaders accountable. However, challenges such as misinformation, censorship, and media bias continue to pose significant threats to democratic integrity. This study critically analyzes the interplay between traditional and new media, highlighting their contributions to electoral processes, civic education, and advocacy for human rights. Ultimately, the findings illustrate that while media is a crucial agent for democratic transformation, its potential can only be realized through a commitment to journalistic integrity and the promotion of media literacy among the Nigerian populace. The media plays a critical role in shaping public democracies in Nigeria, yet it faces a myriad of challenges that hinder its effectiveness. This paper examines the various obstacles confronting media broadcasting in Nigeria, which range from political interference and censorship to issues of professionalism and the proliferation of fake news. Political interference is particularly pronounced, as government entities and political actors often attempt to control narratives, compromising the independence of media outlets. This control often manifests in the form of censorship, where journalists face threats and harassment for reporting on sensitive topics related to governance, corruption, and human rights abuses. Moreover, the rapid rise of social media has introduced a dual challenge; while it offers a platform for citizen engagement and diverse viewpoints, it also facilitates the spread of misinformation and propaganda. The lack of media literacy among the populace exacerbates this issue, as citizens often struggle to discern credible information from false narratives. Additionally, economic constraints deeply affect the sustainability and independence of many broadcasting organizations. Advertisers may unduly influence content, leading to sensationalism over substantive reporting. This paper argues that for media to effectively contribute to Nigerian public democracies, there needs to be a concerted effort to address these challenges. Strengthening journalistic ethics, enhancing regulatory frameworks, and promoting media literacy among citizens are essential steps in fostering a more vibrant and accountable media landscape. Ultimately, this research underscores the necessity of a resilient media ecosystem that can truly support democratic processes, empower citizens, and hold power to account in contemporary Nigeria.

Keywords: media, democracy, socio-political, governance

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Authors: Geoffrey Sinha

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This paper is primarily addressed to teachers who stand on the threshold of bringing technology and new media into their classrooms. Technology and new media, such as smart phones and tablets have changed the face of communication in general and of language teaching more specifically. New media has widespread appeal among young people in particular, so it is in the teacher’s best interests to bring new media into their lessons. It is the author’s firm belief that technology will never replace the teacher, but it is without question that the twenty-first century teacher must employ technology and new media in some form, or run the risk of failure. The level that one chooses to incorporate new media within their class is entirely in their hands.

Keywords: new media, social media, technology, education, language learning

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Authors: Riaz A. Agha, Ishani Barai, Shivanchan Rajmohan, Seon Lee, Mohammed O. Anwar, Alex J. Fowler, Dennis P. Orgill, Douglas G. Altman

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Introduction: Medical knowledge is growing fast. Evidence-based medicine works best if the evidence is reported well. Past studies have shown reporting quality to be lacking in the field of surgery. Reporting guidelines are an important tool for authors to optimize the reporting of their research. The objective of this study was to analyse the frequency and strength of recommendation for such reporting guidelines within surgical journals. Methods: A systematic review of the 198 journals within the Journal Citation Report 2014 (surgery category) published by Thomson Reuters was undertaken. The online guide for authors for each journal was screened by two independent groups and results were compared. Data regarding the presence and strength of recommendation to use reporting guidelines was extracted. Results: 193 journals were included (as five appeared twice having changed their name). These had a median impact factor of 1.526 (range 0.047 to 8.327), with a median of 145 articles published per journal (range 29-659), with 34,036 articles published in total over the two-year window 2012-2013. The majority (62%) of surgical journals made no mention of reporting guidelines within their guidelines for authors. Of the journals (38%) that did mention them, only 14% (10/73) required the use of all relevant reporting guidelines. The most frequently mentioned reporting guideline was CONSORT (46 journals). Conclusion: The mention of reporting guidelines within the guide for authors of surgical journals needs improvement. Authors, reviewers and editors should work to ensure that research is reported in line with the relevant reporting guidelines. Journals should consider hard-wiring adherence to them. This will allow peer-reviewers to focus on what is present, not what is missing, raising the level of scholarly discourse between authors and the scientific community and reducing frustration amongst readers.

Keywords: CONSORT, guide for authors, PRISMA, reporting guidelines, journal impact factor, citation analysis

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Authors: Safet Zejnullahu

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The relationship between the public and media is more than meaningful. It has been a topic of discussion as early as the birth of the media. The 'magic box' called radio adapted and transformed by following the tastes and interests of the public. Television went a step further by complementing the magic sound of the magic box with photos/images. Newspapers informed the reader, but from time to time, they also provided them the room to express their opinions. The media-public report in the traditional media is a report of a mutual respect. Today, the report between media and public should be well defined. The goal of this paper is to analyze the history of the media-public relationship, with a special emphasis on the analysis of this relationship in media of the internet time. This paper seeks to prove that the internet media has created a completely new and thus far unknown relationship between the media and public. Through research, which includes an analysis of the media in Kosovo and Albania, it will be proven that the media of the internet time has elevated this relationship to a new level, with many unknowns in terms of the functioning and role of the media. The results and findings of the paper are related to the conclusion that from the relationship in which the roles of the media and the public are known, nowadays, this relationship goes beyond the known principle and rules and is more defined as a relationship of mutual deception. The media goes beyond the line of the humility of the public, and the public seeks to direct the content of the media. The media-public report in the internet-media is a report based on mutual attempt for fraud.

Keywords: media, public, report, humility, direction

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Authors: Onyekwere Okpara, Kingsley C. Izuogu

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This paper examined newspaper framing of President Buhari's handling of insecurity in Nigeria between January 2016-December 2017. The objectives were to examine the tone and sources of news frames used in reporting President Buhari's handling of insecurity in Nigeria. This paper did a content analysis of three newspapers-Daily Sun, The Nation, and the Leadership. Using a systematic random sampling, the study sampled a total of 732 editions of the selected newspapers and found out that the newspapers used neutral tone and government frame. The study, therefore, recommended that newspapers should improve their investigative reporting efforts.

Keywords: insecurity, newspapers, framing, media

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Authors: Nabil A. Albaser

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Background: There is a serious problem with adverse drug reactions (ADRs) everywhere, including Yemen. Since it helps with the detection, assessment, reporting and prevention of ADRs, pharmacovigilance (PV) is an essential part of the healthcare system. The unbiased reporting of ADRs remains the foundation of PV. Students majoring in healthcare should acquire the knowledge and skills necessary to conduct PV in a range of clinical settings. The primary objective of this study was to evaluate the understanding and attitudes of final-year Pharmacy, Nursing, and Midwifery students at Al-Razi University in Sana'a, Yemen, regarding PV and ADRs reporting. Methods: The study followed descriptive cross-sectional approach. A validated, self-administered questionnaire with three parts—demographic information, knowledge, and perceptions of Pharmacovigilance was online distributed to final-year Pharmacy, Nursing, and Midwifery students. The questionnaire was given to 175 students; 122 of them responded with a percentage (69.7%). Results: The majority of respondents were male (79.5%). More than the tow-third of the students, 68.9%, were beyond the age of 23. Although the majority of students, 80%, heard about the terms of ADRs and PV, but only 50% and 57.4% of the respondents, respectively, could define the both terms correctly. However, only 11.48 % of them, nevertheless, took a PV course. More than a half of them (56.6%) had a positive perceptions towards pharmacovigilance and ADR reporting and had a moderate degree of knowledge (68.9%). Conclusion: The study demonstrated that the participants lacked sufficient knowledge of pharmacovigilance and ADR reporting. They showed a moderate level of understanding of reporting ADRs as well as a favorable opinion of dealing with and reporting ADRs. Yemen's health care curriculum should include lessons on pharmacovigilance.

Keywords: adverse drug reaction reporting, pharmacovigilance, yemen, knowlegde

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Authors: Lian Liu

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By analyzing the content of the New York Times' China-related energy reports, this study aims to explore the construction of China's national image by the mainstream media in the United States. The study analyzes three aspects of the coverage: topics, reporting tendencies, and countries involved. The results of the study show that economic issues are the main focus of the New York Times’ China-related energy coverage, followed by political issues and environmental issues. Overall, the coverage tendency was mainly negative, but positive coverage was dominated by science and technology issues. In addition, the study found that U.S.-China relations and Sino-Russian relations were important contexts for the construction of China's national image in the NYT's China-related energy coverage. These stories highlight China's interstate interactions with the United States, Japan, and Russia, which serve as important links in the coverage. The findings of this study reveal some characteristics and trends of the U.S. mainstream media's country image of China, which are important for a deeper understanding of the U.S.-China relationship and the media's influence on the construction of the country's image.

Keywords: media coverage, China, content analysis, visualization technology

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Authors: Robert O'Mochain

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Over seven years have passed since the #MeToo movement first became prominent in Japan. Opinions vary on the degree of success of the movement along with its offshoot campaigns. This chapter suggests that a range of historical factors help to account for the relative lack of success of #MeToo in Japan, but that the gains achieved should also be highlighted. Our interviews with a range of activists provide insights into the nature of #MeToo in Japan and how it should be contextualized in the contemporary landscape of feminist movements here. In spite of the gains that have been made, it remains clear that levels of abuse and of non-reporting remain worryingly high and calls for well-resourced campaigns for ‘Awareness, Prevention, and Response’ are as timely as ever. Surprisingly, a case of sexual abuse involving boys and young men who were the victims of the sexual predator and entertainment mogul, Johnny Kitagawa, may be the clearest sign of change in Japanese society regarding victims of sexual abuse. In the post-#MeToo era, it was possible for these victims to come forward and attain some measure of justice. It was also possible for members of the public to strongly condemn the failures of the mass media journalists who ignored the evidence of sexual abuse for many years. Nevertheless, the case itself does not constitute reliable evidence that conditions have changed significantly for all victims of abuse or that media outlets will live up to their promises about reporting abuse.

Keywords: #MeToo, significance, Japan, prevention, response

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Authors: Victoria Adikpe

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The ills of the Nigerian public sector have been identified at various fora to include lack of financial accountability and poor reporting of government performance. With the enthronement of democracy, citizens’ expectations from the government are drifting from the mere provision of public services to efficiency and accountability. One of the major challenges to achieving accountability in Nigeria is the capability of the cash basis of accounting to meet the reporting requirements of policies and programmes of the government. This paper discussed the growing trend in the debate about the adoption of private sector financial management processes in the public sector as part of the public sector reform programmes. The paper does not claim the ultimate superiority of accrual over cash accounting but shows how it will help to further strengthen the quality of government accounting and reporting.

Keywords: cash accounting, accrual accounting, accountability, reporting

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Authors: Thapthep Paprach, Benya Lertsuwan

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Investment fraud is not a new criminal, but there are still more victims during the Internet of Things era. This kind of criminal has been classified as a national and transnational financial crime problem all over the world. In Thailand, the country has also been attacked by this kind of crime. This research concerns whether the mass media that is supposed to cover news about online investment scams realized and warned Thais about this crime. Thus, this study explores the value of news about investment fraud in terms of frequency. The methodology uses web crawling from the top 5 news agency websites that have the most access. We pull out all information reporting about investment fraud. The findings revealed that the ‘Khaosod’ news agency was the first rank in reporting on investment crime. On the other hand, ‘Matichon’ was the least reported. Thairat news agencies frequently reported such criminals from midnight to very early in the morning, while other news agencies reported during the daytime. The results between the frequency of news reporting about investment fraud and the monthly number of victim reports are not correlated. Although the most cases reported to Thai police were in February 2023, but the most news reported was in January 2023. In conclusion, there might be a negative correlation between the amount of investment fraud news reported and the number of victims.

Keywords: investment fraud, news value, online news report, Ponzi schemes, Romance scam

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Authors: Berkay Buluş, Aytekin İşman, Kübra Yüzüncüyıl

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Developments in media and communication technologies have changed the way we use media. The importance of convergence culture has been increasing day by day within the framework of these developments. With new media, it is possible to say that social networks are the most powerful platforms that are integrated to this digitalization process. Although social networks seem like the place that people can socialize, they can also be utilized as places of production. On the other hand, audience has become users within the framework of transformation from national to global broadcasting. User generated contents make conventional media and new media collide. In this study, these communication platforms will be examined not as platforms that replace one another but mediums that unify each other. In the light of this information, information that is produced by users regarding new media platforms and all new media use practices are called convergence culture. In other words, convergence culture means intersections of conventional and new media. In this study, examples of convergence culture will be analyzed in detail.

Keywords: new media, convergence culture, convergence, use of new media, user generated content

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Authors: Hanaa Farouk Saleh

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The main purposes of this study are to develop a scale that reflects emerging theoretical understandings of new media credibility, based on the evolution of credibility studies in western researches, identification of the determinants of credibility in the media and its components by comparing traditional and new media credibility scales and building accumulative scale to test new media credibility. This approach was built on western researches using conceptualizations of media credibility, which focuses on four principal components: Source (journalist), message (article), medium (newspaper, radio, TV, web, etc.), and organization (owner of the medium), and adding user and cultural context as key components to assess new media credibility in particular. This study’s value lies in its contribution to the conceptualization and development of new media credibility through the creation of a theoretical measurement tool. Future studies should explore this scale to test new media credibility, which represents a promising new approach in the efforts to define and measure credibility of all media types.

Keywords: credibility scale, media credibility components, new media credibility scale, scale development

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Authors: Riaz A. Agha, Alexander J. Fowler, Seon-Young Lee, Buket Gundogan, Katharine Whitehurst, Harkiran K. Sagoo, Kyung Jin Lee Jeong, Douglas G. Altman, Dennis P. Orgill

Abstract:

Introduction: Case Series are an important and common study type. Currently, no guideline exists for reporting case series and there is evidence of key data being missed from such reports. We propose to develop a reporting guideline for case series using a methodologically robust technique. The first step in this process is a systematic review of literature relevant to the reporting deficiencies of case series. Methods: A systematic review of methodological and reporting quality in surgical case series was performed. The electronic search strategy was developed by an information specialist and included MEDLINE, EMBASE, Cochrane Methods Register, Science Citation index and Conference Proceedings Citation index, from the start of indexing until 5th November 2014. Independent screening, eligibility assessments and data extraction was performed. Included articles were analyzed for five areas of deficiency: failure to use standardized definitions missing or selective data transparency or incomplete reporting whether alternate study designs were considered. Results: The database searching identified 2,205 records. Through the process of screening and eligibility assessments, 92 articles met inclusion criteria. Frequency of methodological and reporting issues identified was a failure to use standardized definitions (57%), missing or selective data (66%), transparency, or incomplete reporting (70%), whether alternate study designs were considered (11%) and other issues (52%). Conclusion: The methodological and reporting quality of surgical case series needs improvement. Our data shows that clear evidence-based guidelines for the conduct and reporting of a case series may be useful to those planning or conducting them.

Keywords: case series, reporting quality, surgery, systematic review

Procedia PDF Downloads 354

Authors: Job Bapyibi Guyson, Bangripa Kefas

Abstract:

The advent of social media has no doubt provided platforms that facilitate the spread of fake news. The devastating impact of this does not only end with the prevalence of rumours and propaganda but also poses potential impact on individuals’ mental well-being. Therefore, this study on examining the impact of fake news on the mental health of residents in Jos metropolis among others interrogates the impact of exposure to fake news on residents' mental health. Anchored on the Cultivation Theory, the study adopted quantitative method and surveyed two the opinions of hundred (200) social media users in Jos metropolis using purposive sampling technique. The findings reveal that a significant majority of respondents perceive fake news as highly prevalent on social media, with associated feelings of anxiety and stress. The majority of the respondents express confidence in identifying fake news, though a notable proportion lacks such confidence. Strategies for managing the mental impact of encountering fake news include ignoring it, fact checking, discussing with others, reporting to platforms, and seeking professional support. Based on these insights, recommendations were proposed to address the challenges posed by fake news. These include promoting media literacy, integrating fact-checking tools, adjusting algorithms and fostering digital well-being features among others.

Keywords: fake news, mental health, social media, impact

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Authors: Raif Parlakkaya, Umran Kahraman, Huseyin Cetin

Abstract:

Internet financial reporting and corporate governance issues are in the focus of academic and professional studies due to their attributed importance by stakeholders of corporations. Major aim of this study is to reveal the relationship between internet financial reporting which is held as dependent variable and some indicators of corporate governance such as the ratio of managerial ownership, blockholder ownership, number of independent members in the board of directors, frequency of meetings by audit committee and education level of audit committee members which are held as independent variables. Main purpose is to reveal the effect of corporate governance on the voluntary efforts of Internet Financial reporting. The scope of the research is limited to the Turkish Corporations listed in Borsa Istanbul (Istanbul Stock Exchange) and findings which are generated by means of SPSS software are revealed in results section and interpreted in conclusions.

Keywords: audit committee, corporate governance, internet financial reporting, managerial ownership

Procedia PDF Downloads 517