Search results for: audit compliance findings

Authors: Manal Rayes

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In its efforts to utilize the information and communication technology to enhance the quality of public service delivery, national and local governments around the world are competing to introduce more ICT applications as tools to automate processes related to law enforcement or policy execution, increase citizen orientation, trust, and satisfaction, and create one-stop-shops for public services. In its implementation, e-Government ICTs need to maintain transparency, participation, and collaboration. Due to this diverse of mixed goals and requirements, e-Government systems need to be designed based on special design considerations in order to eliminate the risks of failure to compliance to government regulations, citizen dissatisfaction, or market repulsion. In this article we suggest a framework with guidelines for designing government information systems that takes into consideration the special requirements of the public sector. Then we introduce two case studies and show how applying those guidelines would result in a more solid system design.

Keywords: e-government, framework, guidelines, system design

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Authors: A. D. Usman, W. F. Wan Ahmad, H. H. Danjuma

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Exposure due to GSM frequencies is subject of daily debate. Though regulatory bodies provide guidelines for exposure, people still exercise fear on the possible health hazard that may result due to long term usage. In this study, exposure due to electromagnetic field emitted by GSM base stations in industrial areas was investigated. The aimed was to determine whether industrial area exposure is higher as compared to residential as well as compliance with ICNIRP guidelines. Influence of reflection and absorption with respect to inverse square law was also investigated. Measurements from GSM base stations were performed at various distances in far field region. The highest measured peak power densities as well as the calculated values at GSM 1.8 GHz were 6.05 and 90 mW/m2 respectively. This corresponds to 0.07 and 1% of ICNIRP guidelines. The highest peak power densities as well as the calculated values at GSM 0.9 GHz were 11.92 and 49.7 mW/m2 respectively. These values were 0.3 and 1.1% of ICNIRP guidelines.

Keywords: Global System for Mobile Communications (GSM), Electromagnetic Field (EMF), far field, power density, Radiofrequency (RF)

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Authors: Kocakaya Eda, Argun Doğan

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This study analyzed the present state of information technology in the field of accounting by bibliometric analysis of scientific studies on the impact on the transformation of e-billing and tax managementin Turkey. With comparative bibliometric analysis, the innovation and positive effects of the process that changed with e-transformation in the field of accounting with e-transformation in businesses and the information technologies used in accounting and tax management were analyzed comparatively. By evaluating the data obtained as a result of these analyzes, suggestions on the use of information technologies in accounting and tax management and the positive and negative effects of e-transformation on the analyzed activities of the enterprises were emphasized. With the e-transformation, which will be realized with the most efficient use of information technologies in Turkey. The synergy and efficiency of IT technology developments in avcoounting and finance should be revealed in the light of scientific data, from the smallest business to the largest economic enterprises.

Keywords: information technologies, E-invoice, E-Tax management, E-transformation, accounting programs

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Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

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This study aims to examine how management compensation and auditor reputation effect on corporate tax management in banking using a sample banking companies listed in Indonesia Stock Exchange. At first, this study examines how the influence of management compensation on the implementation of tax management that may be made by management in order to improve the performance of the company. Second, this study also examines the effect of auditor reputation conducting audit on the implementation of the tax management. The population used in this study is the banking companies listed in Indonesia Stock Exchange. The method used was purposive sampling because the samples of this study have certain criteria that are tailored to the purpose of the study. Based on purposive sampling method, the number of samples in this study is 28 samples. Hypothesis tested using multiple regression analysis. The results of this study indicate that on the 5 % significance level, management compensation significantly influenced tax management as measured using the proxy book tax gap. Other result is management compensation does not significantly affect the tax management that measured using a proxy GAAP effective tax rate. In addition the auditor's reputation does significantly influence tax management as measured using the proxy book tax gap and GAAP effective tax rate.

Keywords: tax management, management compensation, auditor reputation, corporate characteristic

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Authors: Sangamesh G. Sakri, Akash N. Patil, Sadashivappa M. Kotli

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Agro based industries in India are considered as the micro, small and medium enterprises (MSME). In India, MSMEs contribute approximately 8 percent of the country’s GDP, 42 percent of the manufacturing output and 40 percent of exports. The toor dal (scientific name Cajanus cajan, commonly known as yellow gram, pigeon pea) is the second largest pulse crop in India accounting for about 20% of total pulse production. The toor dal milling industry in India is one of the major agro-processing industries in the country. Most of the dal mills are concentrated in pulse producing areas, which are spread all over the country. In Karnataka state, Gulbarga is a district, where toor dal is the main crop and is grown extensively. There are more than 500 dal mills in and around the Gulbarga district to process dal. However, the majority of these dal milling units use traditional methods of processing which are energy and capital intensive. There exists a huge energy saving potential in these mills. An energy audit is conducted on a dal mill in Gulbarga to understand the energy consumption pattern to assess the energy saving potential, and an economic analysis is conducted to identify energy conservation opportunities.

Keywords: conservation, demand side management, load curve, toor dal

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Authors: Olushola Ayanda, Simphiwe Nelana, Eliazer Naidoo

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In the present study, the kinetics, equilibrium and thermodynamics of the adsorption of As(III) ions from aqueous solution onto fly ash (FA) was investigated in batch adsorption system. Prior to the adsorption studies, the FA was characterized by means of x-ray fluorescence (XRF), x-ray diffraction (XRD), scanning electron microscopy (SEM), transmission electron microscopy (TEM) and Brunauer-Emmett-Teller (BET) surface area determination. The effect of contact time, initial As(III) concentration, FA dosage, stirring speed, solution pH and temperature was examined on the adsorption rate. Experimental results showed a very good compliance with the pseudo-second-order equation, while the equilibrium study showed that the sorption of As(III) ions onto FA fitted the Langmuir and Freundlich isotherms. The adsorption process is endothermic and spontaneous, moreover, the maximum percentage removal of As(III) achieved with approx. 2.5 g FA mixed with 25 mL of 100 mg/L As(III) solution was 65.4 % at pH 10, 60 min contact time, temperature of 353 K and a stirring speed of 120 rpm.

Keywords: arsenic, fly ash, kinetics, isotherm, thermodynamics

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Authors: Jamie A. Prowse Turner, Jamie I. D. Campbell, Valerie A. Thompson

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The objective of the current research was to use a dual-process theory framework to explain these age-related differences in reasoning. Seventy-two older (M = 80.0 years) and 72 younger (M = 24.6 years) adults were given a variety of reasoning tests (i.e., a syllogistic task, base rate task, the Cognitive Reflection Test, and a perspective manipulation), as well as independent tests of capacity (working memory, processing speed, and inhibition), thinking styles, and metacognitive ability, to account for these age-related differences. It was revealed that age-related differences were limited to problems that required Type 2 processing and were related to differences in cognitive capacity, individual difference factors, and strategy choice. Furthermore, older adults’ performance can be improved by reasoning from another’s’ perspective and cannot, at this time, be explained by metacognitive differences between young and older adults. All of these findings fit well within a dual-process theory of reasoning, which provides an integrative framework accounting for previous findings and the findings presented in the current manuscript.

Keywords: aging, dual-process theory, performance, reasoning ability

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Authors: İsmail Ay

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In this study, it was aimed to determine the relations between need for psychological help and psychological symptoms. The sample of the study consists of 530 university students getting educated in University of Atatürk in 2015-2016 academic years. Need for Psychological Help Scale and Brief Symptom Inventory were used to collect data in the study. In data analysis, correlation analysis and structural equation model with latent variables were used. Normality and homogeneity analyses were used to analyze the basic conditions of parametric tests. The findings obtained from the study show that as the psychological symptoms increase, need for psychological help also increases. The findings obtained through the study were approached according to the literature.

Keywords: psychological symptoms, need for psychological help, structural equation model, correlation

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Authors: Ravindra B. Patil, P. Krishnamoorthy, Shriram Sethuraman

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This work proposes a novel Gaussian Mixture Model (GMM) based approach for accurate tracking of the arterial wall and subsequent computation of the distension waveform using Radio Frequency (RF) ultrasound signal. The approach was evaluated on ultrasound RF data acquired using a prototype ultrasound system from an artery mimicking flow phantom. The effectiveness of the proposed algorithm is demonstrated by comparing with existing wall tracking algorithms. The experimental results show that the proposed method provides 20% reduction in the error margin compared to the existing approaches in tracking the arterial wall movement. This approach coupled with ultrasound system can be used to estimate the arterial compliance parameters required for screening of cardiovascular related disorders.

Keywords: distension waveform, Gaussian Mixture Model, RF ultrasound, arterial wall movement

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Authors: Uche A. Nnawulezi

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This paper examines an essential and complex part of International humanitarian law standards of military necessity. Military necessity is an unpredictable phenomenon. The unpredictability of this regulation likewise originates from the fact that is one of the most fundamental, yet most misjudged and distorted standards of international law of armed conflict. This rule has been censured as essentially wrong in light of its non-compliance with the principles of international humanitarian law in recent past. The author noted in this study that military necessity runs counter to humanitarian exigencies. These have generated debate among researchers for them to propose that for international law to be considered more important, it is indispensable that the procedures and substance of custom be illuminated and made accessible to every one of the individuals who may utilize it or be influenced by it. However, a significant number of analysts have attributed particular weaknesses to this doctrine. This study relied on both primary and secondary sources of data collection. Significantly, the recommendation made in this paper, if completely adopted, shall go a long way in guaranteeing a better application of the principles of international humanitarian law.

Keywords: military necessity, international law, international humanitarian law, customary law

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Authors: Jonathan Sahu, Jill Aylott

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Individuals with Autism, Intellectual and Developmental disabilities (AIDD) are one of the most vulnerable groups in society, hampered not only by their own limitations to understand and interact with the wider society, but also societal limitations in perception and understanding. Communication to express their needs and wishes is fundamental to enable such individuals to live and prosper in society. This research project was designed as an organisational case study, in a large secondary health care hospital within the National Health Service (NHS), to assess the quality of care provided to people with AIDD and to review the role of advocacy to reduce health inequalities in these individuals. Methods: The research methodology adopted was as an “insider researcher”. Data collection included both quantitative and qualitative data i.e. a mixed method approach. A semi-structured interview schedule was designed and used to obtain qualitative and quantitative primary data from a wide range of interdisciplinary frontline health care workers to assess their understanding and awareness of systems, processes and evidence based practice to offer a quality service to people with AIDD. Secondary data were obtained from sources within the organisation, in keeping with “Case Study” as a primary method, and organisational performance data were then compared against national benchmarking standards. Further data sources were accessed to help evaluate the effectiveness of different types of advocacy that were present in the organisation. This was gauged by measures of user and carer experience in the form of retrospective survey analysis, incidents and complaints. Results: Secondary data demonstrate near compliance of the Organisation with the current national benchmarking standard (Monitor Compliance Framework). However, primary data demonstrate poor knowledge of the Mental Capacity Act 2005, poor knowledge of organisational systems, processes and evidence based practice applied for people with AIDD. In addition there was poor knowledge and awareness of frontline health care workers of advocacy and advocacy schemes for this group. Conclusions: A significant amount of work needs to be undertaken to improve the quality of care delivered to individuals with AIDD. An operational strategy promoting the widespread dissemination of information may not be the best approach to deliver quality care and optimal patient experience and patient advocacy. In addition, a more robust set of standards, with appropriate metrics, needs to be developed to assess organisational performance which will stand the test of professional and public scrutiny.

Keywords: advocacy, autism, health inequalities, intellectual developmental disabilities, quality of care

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Authors: Åse Nygren, Linda du Plessis

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Academic leadership has traditionally been associated with collegiality, consensus and a limitation in time. These factors alone have resulted in a complex and fuzzy leadership culture in academia, combined with a strong sense of autonomy among researchers and teachers. A more competitive educational market have resulted in increased audit as well as recent autonomy reforms with higher demands on effectiveness, cost awareness and accountability in higher education. In recent years, with the introduction of new public management, academic leadership has been in a state of transition moving from collegiality towards manergerialism. University reforms and changes, which have gradually taken place in most western countries in the past decade, including Sweden and South-Africa, have contributed to the notion that collegial academic leadership is questioned. Academic leadership is traditionally associated with vice-chancellors, deans and heads of departments. This paper will focus on “outer circle” of academic leaders, consisting of, for example, program directors, directors of disciplines, course coordinators and research leaders. We investigate the meaning of collegiality for these groups of academic leaders in Sweden and South-Africa. The paper rests on a comparative study made on universities both in Sweden and in South-Africa. The aim of the comparison is to achieve a wider scope and to investigate perspectives from both inside and outside of Bologna.

Keywords: academic leadership, new public management, collegiality, consensus

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Authors: Rumana Ali

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The presence of nonlinear and power electronic switching devices produce distorted output and harmonics into the system. This paper presents a technique to analyze harmonics using digital series oscilloscope (DSO). In power distribution system further measurements are done by DSO, and the waveforms are analyzed using FFT program. The results of this proposed work are helpful for the investigator to install an appropriate compensating device to mitigate the harmonics, in turn, improve the power quality. This case study is carried out at AIT Chikmagalur. It is done as a starting step towards the improvement of energy efficiency at AIT Chikmagalur, and with an overall aim of reducing the electricity bill with a complete energy audit of the institution. Strategies were put forth to reach the above objective: The following strategies were proposed to be implemented to analyze the power quality in EEE department of the institution. Strategy 1: The power factor has to be measured using the energy meter. Power factor improvement may reduce the voltage drop in lines. This brings the voltages at the socket in the labs closer to the nominal voltage of 230V, and thus power quality improves. Strategy 2: The harmonics at the power inlet has to be measured by means of a DSO. The DSO waveform is analyzed using FFT to know the percentage harmonic up to the 13th harmonics of 50Hz. Reduction in the harmonics in the inlet of the EEE department may reduce line losses and therefore reduces energy bill to the institution.

Keywords: harmonic analysis, energy bill, power quality, electronic switching devices

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Authors: Maath M. Musleh

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This research aims to study recent trends in the Palestinian feminist movement through the case study of Tal3at. The study uses social network analysis as its primary method to analyze Twitter data. It attempts to interpret results through the lens of network theories and Parson’s AGIL paradigm. The study reveals major structural weaknesses in the Tal3at network. Our findings suggest that the movement will decline soon as sentiments of alienation amongst Palestinian women increases. These findings were validated by a couple of central actors in the network. This study contributes an SNA approach to the understanding of the understudied Palestinian feminism.

Keywords: feminism, Palestine, social network analysis, Tal3at

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Authors: Liat Kulik

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The main goal of the present study was to examine gender differences in the variables that explain the experience of role conflict and well-being among Jewish working fathers and mothers in the Israel. The experience of work-family conflict arises from simultaneous pressures from the work and family domains that are mutually incompatible. In light of the expansion of women's role set following the addition of paid employment outside of the home, most of the studies dealing with the impact of multiple roles on well-being have been conducted among women. However, changes in gender roles in recent years have also affected men's role set, as reflected in the terms ‘new men’ and ‘new fathers’. Based on structural equation modeling, the study examined gender differences in variables that explain the experience of two types of role conflict – family interferes with work (FIW) and work interferes with family (WIF), as well as with the sense of well-being (positive and negative affect) among 611 employed Jewish mothers and fathers in Israel. The findings revealed that for women, both FIW and WIF conflict correlated negatively with well-being, whereas for men, a negative correlation with well-being was found only in the case of FIW conflict. For both men and women, egalitarian gender role ideology correlated with the dimension of positive effect, but the correlation was stronger for men. The findings highlight the contribution of egalitarian gender role ideology to alleviating the experience of role conflict and improving the emotional well-being of both men and women. Contrary to expectations, social support contributed more to mitigating negative effect among men than women. On the whole, the findings highlight the changes that men have experienced in the work-family system. In sum, the research findings shed new light on the masculine image in terms of the experience of FIW conflict. In contrast to the prevailing assumption that FIW role conflict is predominant among women, the findings of this study indicate that today, this type of role conflict is experienced equally by men and women whereas WIF conflict is predominant among men. Furthermore, contrary to expectations, levels of perceived social support were found to be similar for men and women, and men benefited from it even more than women did.

Keywords: FIW conflict, WIF conflict, social support, egalitarian gender role ideology, overload

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Authors: Mohd Ibrahim K. Azeez, Mohammed Sani Ibrahim, Rosemawati Mustapa, Maisarah A. Malik, Chandrakala Varatharajoo, Wee Akina Sia Seng Lee

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The leadership of the principals is known to be a key indicator in development and school performance. Therefore, this study was undertaken to assess the extent of the influence of instructional leadership in the field of supervision and curriculum focus on capacity development competence in the field of communication and teamwork. In addition, this study also examines self-efficacy mediator school leadership in the field of self-improvement and self-management of school principals. The study involved 383 guest teachers from 55 secondary schools for leadership in schools. Data was analyzed using SEM aid program AMOS 21. The final result shows partial mediation model was the best model fit to obtain the best goodness of fit of (X2/df = 4.663, CFI = 0.922, GFI = 0.778, TLI = 0914, NFI = 0.903, and RMSEA = 0.098) compared to the direct effect model of the findings (X2/df = 5.319, CFI = 0.908, GFI = 0755, TLI = 0.899, NFI = 0.889, and RMSEA = 0.106). While the findings of the fully mediator model with a self-efficacy refers principals as a mediator as follows (X2/df = 4.838, CFI = 0918, GFI = 0772, TLI = 0.910, NFI = 0.899, and RMSEA = 0.100). Therefore, it can be concluded that the findings clearly demonstrate self-efficacy variables principals become a mediator in the relationship between instructional leadership capacity and competency development.

Keywords: instructional leadership, capacity development, self-efficacy, competency

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Authors: Qazi Mahdia Ghyas

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Electronic Government Procurement (e-GP) has implemented in Bangladesh to ensure the good Governance. e-GP has transformed Bangladesh's procurement process electronically. But, to our best knowledge, there is no study to understand the key features of e-GP in Bangladesh. So, this study tries to identify the features of performance improvement after implementing an e-GP system that will help for further improvements. Data was collected from the PROMIS Overall Report (Central Procurement Technical Unit website) for the financial year from Q1 _July- Sep 2015-16 to Q4 _Apr- Jun 2021-22. This study did component factor analysis on KPIs and found nineteen KPIs that are statistically significant and represent time savings, efficiency, accountability, anti-corruption and compliance key features in procurement activities of e-GP. Based on the analysis, some practical measures have been recommended for better improvement of e-GP. This study has some limitations. Because of having multicollinearity issues, all the 42 KPIs (except 19) did not show a good fit for component factor analysis.

Keywords: public procurement, electronic government procurement, KPI, performance evaluation

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Authors: Bahman Ghaderi, Hedayat Hosseini, Parviz Kafche

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The role of knowledge management processes in achieving the strategic goals of organizations is crucial. To this end, understanding the relationship between knowledge management processes and different aspects of strategic thinking (followed by long-term organizational planning) should be considered. This research examines the relationship between each of the five knowledge management processes (creation, storage, transfer, audit, and deployment) with each dimension of strategic thinking (vision, creativity, thinking, communication and analysis) in one of the major sectors of the food industry in Iran. In this research, knowledge management and its dimensions (knowledge acquisition, knowledge storage, knowledge transfer, knowledge auditing, and finally knowledge utilization) as independent variables and strategic thinking and its dimensions (creativity, systematic thinking, vision, strategic analysis, and strategic communication) are considered as the dependent variable. The statistical population of this study consisted of 245 managers and employees of Minoo Food Industrial Group in Tehran. In this study, a simple random sampling method was used, and data were collected by a questionnaire designed by the research team. Data were analyzed using SPSS 21 software. LISERL software is also used for calculating and drawing models and graphs. Among the factors investigated in the present study, knowledge storage with 0.78 had the most effect, and knowledge transfer with 0.62 had the least effect on knowledge management and thus on strategic thinking.

Keywords: knowledge management, strategic thinking, knowledge management processes, food industry

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Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

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Authors: M. V. Shivaani, P. K. Jain, Surendra S. Yadav

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Risk management has been gaining extensive focus from international organizations like Committee of Sponsoring Organizations and Financial Stability Board, and, the foundation of such an effective and efficient risk management system lies in a strong risk governance structure. In view of this, an attempt (perhaps a first of its kind) has been made to develop a risk governance index, which could be used as proxy for quality of risk governance structures. The index (normative framework) is based on eleven variables, namely, size of board, board diversity in terms of gender, proportion of executive directors, executive/non-executive status of chairperson, proportion of independent directors, CEO duality, chief risk officer (CRO), risk management committee, mandatory committees, voluntary committees and existence/non-existence of whistle blower policy. These variables are scored on a scale of 1 to 5 with the exception of the variables, namely, status of chairperson and CEO duality (which have been scored on a dichotomous scale with the score of 3 or 5). In case there is a legal/statutory requirement in respect of above-mentioned variables and there is a non-compliance with such requirement a score of one has been envisaged. Though there is no legal requirement, for the larger part of study, in context of CRO, risk management committee and whistle blower policy, still a score of 1 has been assigned in the event of their non-existence. Recognizing the importance of these variables in context of risk governance structure and the fact that the study basically focuses on risk governance, the absence of these variables has been equated to non-compliance with a legal/statutory requirement. Therefore, based on this the minimum score is 15 and the maximum possible is 55. In addition, an attempt has been made to explore the determinants of this index. For this purpose, the sample consists of non-financial companies (429) that constitute S&P CNX500 index. The study covers a 10 years period from April 1, 2005 to March 31, 2015. Given the panel nature of data, Hausman test was applied, and it suggested that fixed effects regression would be appropriate. The results indicate that age and size of firms have significant positive impact on its risk governance structures. Further, post-recession period (2009-2015) has witnessed significant improvement in quality of governance structures. In contrast, profitability (positive relationship), leverage (negative relationship) and growth (negative relationship) do not have significant impact on quality of risk governance structures. The value of rho indicates that about 77.74% variation in risk governance structures is due to firm specific factors. Given the fact that each firm is unique in terms of its risk exposure, risk culture, risk appetite, and risk tolerance levels, it appears reasonable to assume that the specific conditions and circumstances that a company is beset with, could be the biggest determinants of its risk governance structures. Given the recommendations put forth in the paper (particularly for regulators and companies), the study is expected to be of immense utility in an important yet neglected aspect of risk management.

Keywords: corporate governance, ERM, risk governance, risk management

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Authors: Asyraf Abdul Halim, Mohd Edil Abd Sukor, Obiyathulla Ismath Bacha

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This paper attempts to investigate the capital structure behavior of Shariah compliant firms of various levels as well those firms who are consistently Shariah non-compliant in Malaysia. The paper utilizes a unique dataset of firms of the heterogeneous level of Shariah-compliancy status over a 20 year period from the year 1997 to 2016. The paper focuses on the effects of dynamic forces behind capital structure variation such as the optimal capital structure behavior based on the trade-off, pecking order, market timing and firmly fixed effect models of capital structure. This study documents significant evidence in support of the trade-off theory with a high speed of adjustment (SOA) as well as for the time-invariant firm fixed effects across all Shariah compliance group.

Keywords: capital structure, market timing, trade-off theory, equity risk premium, Shariah-compliant firms

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Authors: Alireza Abdiardekani, Maryam Salimi, Shirin Sarejloo, Mehdi Bazrafshan, Amir Askarinejad, Amirhossein Salimi, Hanieh Bazrafshan, Salar Javanshir, Armin Attar, Shokoufeh Khanzadeh, Mohsen Esmaeili, Hamed Bazrafshan Drissi

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Background: Opium, after tobacco, is the most abused substance in the Middle East. The effects of opium use on coronary artery disease are indeed unclear. This study aimed to assess the association between opium use and angiographic findings in patients with acute coronary syndrome (ACS) diagnosis at Al-Zahra Heart Hospital, Shiraz, Iran. Methods: In this case-control study, 170 patients admitted for coronary angiography were enrolled from 2019 to 2020. They were categorized into two groups based on their history: "non-opium" and "opium." SPSS (Version 26) was used to investigate the correlation between opioid addiction and the severity of coronary artery disease. Results: The results of our study reveal that the mean age of the participants was 61.63±9.07. This study indicated that 49 (28.82%) patients were female, and 121 (71.17%) were male. Our findings revealed that three-vessel disease was more frequent in non-opium (40; 47.05%) and opium (45; 52.94%) groups. There was a significant correlation between the severity of the second diagonal artery(D2) and right coronary artery(RCA) involvement and opium consumption. There was a strong positive correlation between the location of the vascular lesion in the left circumflex artery and opium consumption. Conclusion: Opium, as an independent risk factor for cardiovascular diseases, can have specific effects on angiographic findings in patients with coronary artery disease. Public health officials and politicians should arrange several programs to increase the general population’s consciousness about opioid use and its consequences.

Keywords: acute coronary syndrome, opium, coronary artery disease, angiography

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Authors: Aniruddha Kulkarni

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In very few cases of external hernias we require imaging modalities as on most occasions clinical examination tests are good enough. Ultrasound will help in chronic abdominal or groin pain, equivocal clinical results & complicated hernias. Ultrasound is useful in assessment of cause of raised intrabdominal pressure. In certain cases will comment about etiology, complications and chronicicty of lesion. Screening of rest of abdominal organs too is important advantage being real time modality. Cost effectiveness, no radiation allows modality be used repeatedly in indicated cases. Sonography is better accepted by patients too as it is cost effective. Best advanced tissue harmonic equipment and increasing expertise making it popular. Ultrasound can define surgical anatomy, rent size, contents, etiological /recurrence factors in great detail and with authority hence accidental findings in a planned surgical procedure can be easily avoided. Clinical dynamic valselva and reducibility test can better documented by real time ultrasound study. In case of recurrence, Sonography will help in assessing the hernia details better as being dynamic real time investigation. Ultrasound signs in case of internal hernias are well comparable with CT findings.

Keywords: laparoscopic repair, Hernia, CT findings, chronic pain

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Authors: K. S. Kan

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The main purpose of this paper is to deepen the current understanding of how a Teaching English as a Second Language (TESL) teacher trainee self is constructed. The present aim of Malaysian TESL teacher education is to train teacher trainees with established English Language Teaching methodologies of the four main language skills (listening, reading, writing and speaking) apart from building them up holistically. Therefore, it is crucial to learn more of the ways on how these teacher trainees construct their professional selves during their undergraduate years. The participants come from a class of 17 Semester 6 TESL students who had undergone a 3-month’s practicum practice during their fifth semester and going for their final 3 month’s practicum period from July 2018 onwards. Findings from a survey, interviews with the participants and lecturers, documentations such as the participants’ practicum record-books would be consolidated with the supervisory notes and comments. The findings suggest that these teacher trainees negotiate their identities and emotions that react with the socio-cultural factors. Periodical reflections on the teacher trainees’ practicum practices influence transformation.The findings will be further aligned to the courses that these teacher trainees have to take in order to equip them as future second language practitioners. It is hoped that the findings will be able to fill the gap from the teacher trainees’ perspectives on identity construction dealing. This study is much more significant now, in view of the new English Language Curriculum for Primary School (widely known as KSSR, its Malay acronym) which had been introduced and implemented in Malaysian primary schools recently. This research will benefit second language practitioners who is in the language education field, as well as, TESL undergraduates, on the knowledge of how teacher trainees respond to and negotiate their professional teaching identities as future second language educators.

Keywords: construction of selves, professional identities, second language, TEST teacher trainees

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Authors: Mohammed A. A. Sarhan, Issam A. Al-Khatib

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Complying with the technical specifications of compost production is of high importance not only for environmental protection but also for increasing the productivity and promotion of compost use by farmers in agriculture. This study focuses on the compost quality of the Palestinian market and farmers’ attitudes toward agricultural use of compost. The quality is assessed through selection of 20 compost samples of different suppliers and producers and lab testing for quality parameters, while the farmers’ attitudes to compost use for agriculture are evaluated through survey questionnaire of 321 farmers in the Hebron area. The results showed that the compost in the Palestinian markets is of medium quality due to partial or non-compliance with the quality standards and guidelines. The Palestinian farmers showed a positive attitude since 91.2% of them have the desire to use compost in agriculture. The results also showed that knowledge of difference between compost and chemical fertilizers, perception of compost benefits and previously experiencing problems in compost use, are significant factors affecting the farmers’ attitude toward the use of compost as an organic fertilizer.

Keywords: attitude, compost, compost quality, organic fertilizer, manure

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Authors: Zumra Mehmedovic, Susan Luhrmann

Abstract:

Treatment-resistant depression (TRD) is a debilitating mental health disorder for which there are very few available treatment options. Current research suggests that ketamine may be a safe and effective option for the treatment of TRD. Research utilizing a review of the literature was conducted to determine if ketamine in conjunction with antidepressants is more effective than antidepressants alone in the treatment of TRD. The literature consists of ten journal articles which include quantitative studies based on primary research. A critique of the literature was done to determine whether the findings are reliable, critiquing elements influencing the believability and robustness of the research. The research was based on the neuroplasticity theory of depression, hypothesizing that ketamine, in conjunction with antidepressants, will be more effective than antidepressants alone as they have different mechanisms of action. All the studies except one found ketamine in conjunction with antidepressants to be a more effective treatment than antidepressants alone in the treatment of TRD. Results of the studies indicate that ketamine is effective in treating TRD at various doses, settings, and routes of administration. Further research is necessary, though, to further explore and confirm the findings. Several gaps in literature were identified, including the optimal dose of ketamine, its long-term efficacy and safety, and effects of ketamine in repeated doses. The research topic is highly significant to advanced practice nursing, as based on the findings, ketamine can be utilized as a safe and effective treatment for TRD.

Keywords: ketamine, major depressive disorder, treatment-resistant depression, treatment

Procedia PDF Downloads 137

Authors: Ogola Lois Kange

Abstract:

The study looked at the role technology had previously played and now plays in small and medium scale women-owned businesses starting up in Kaduna, which is an emerging entrepreneurship hub state in Nigeria. The study selected a random population of 20 businesses drawn from the north and south of Kaduna. The selection was based on a survey administered to 100 Women-owned businesses that had started up within the last 3-5years. Questionnaires were administered and analyzed based on the participants’ backgrounds, upbringing, exposure and access to technology. One of the key findings is that women-owned businesses can no longer thrive without the application of basic technology.

Keywords: business, entrepreneurship, start-up, technology, women

Procedia PDF Downloads 187

Authors: Jonathan Frank, Michelle Salmona

Abstract:

We conducted quantitative and qualitative analyses of nurses’ perceived ease of use of electronic medical records and telemedicine in the Cook Islands. We examined antecedents of perceived ease of use through the lens of social construction of learning, and cultural diffusion. Our findings confirmed expected linkages between PEOU, attitudes and intentions. Interviews with nurses suggested infrastructural barriers to engaged learning. We discussed managerial implications of our findings, and areas of interest for future research.

Keywords: health information technology, ICT4D, TAM, developing countries

Procedia PDF Downloads 287

Authors: Yoones Tavoosy

Abstract:

This present study concentrates on the organizational implication the Iranian students with learning difficulties (LD) experience when they write an English essay. Particularly, the present study aims at exploring students' structural problems in EFL essay writing. A mixed method research design was employed including a questionnaire and a semi-structured in-depth interview. Technical Data Analysis of findings exposed that students experience a number of difficulties in the structure of EFL essay writing. Discussion and implications of these findings are presented respectively.

Keywords: Iranian students, learning difficulties, organizational implication, writing

Procedia PDF Downloads 221

Authors: Chutikarn Sriwiboon

Abstract:

The purposes of this paper were to study the production problems of basketry in the central region and to study the development of potential in skilled labourers in producing basketry in three provinces: Suphanburi, Ayuthaya, and Aungthong. A quota sampling was utilized to get 486 respondents from 243 basketry communities that were registered with OTOP project. A focus group was also used with a connoisseurship model to study knowledge and factors that related to the development of potential in skilled labourers in producing basketry. The findings revealed that the process getting service is the major problem for customers to get service. Also, there should be more of a variety of knowledge for customers. In terms of technology, the variety of information was rated as the most important problem. In terms staff's ability, the knowledge of staff was the most important problem. For the development of potential in high skilled labours for basketry, the findings revealed that having proper tools was considered the most important factor. In terms of economy, the findings revealed that the basketry job must provide sufficient income was considered the most important factor. In terms of using natural resources, efficiency is the most important factor. In terms of mentality, integrity is the most important factor. Finally, in terms of society and culture, help in the local activities is the most important factor.

Keywords: basketry, development, potential, skilled labours

Procedia PDF Downloads 294