Search results for: children at risk
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8738

Search results for: children at risk

8138 Islamic Credit Risk Management in Murabahah Financing: The Study of Islamic Banking in Malaysia

Authors: Siti Nor Amira Bt. Mohamad, Mohamad Yazis B. Ali Basah, Muhammad Ridhwan B. Ab. Aziz, Khairil Faizal B. Khairi, Mazlynda Bt. Md. Yusuf, Hisham B. Sabri

Abstract:

The understanding of risk and the concept of it occurs associated in Islamic financing was well-known in the financial industry by the using of Profit-and-Loss Sharing (PLS). It was presently in any Islamic financial transactions in order to comply with shariah rules. However, the existence of risk in Murabahah contract of financing is an ability that the counterparty is unable to complete its obligations within the agreed terms. Therefore, it is called as credit or default risk. Credit risk occurs when the client fails to make timely payment after the bank makes complete delivery of assets. Thus, it affects the growth of the bank as the banking business is in no position to have appropriate measures to cover the risk. Therefore, the bank may impose penalty on the outstanding balance. This paper aims to highlight the credit risk determinant and issues surrounding in Islamic bank in Malaysia in terms of Murabahah financing and how to manage it by using the proper techniques. Finally, it explores the credit risk management concept that might solve the problems arise. The study found that the credit risk can be managed properly by improving the use of comprehensive reference checklist of business partners on their character and past performance as well as their comprehensive database. Besides that, prevention of credit risk can be done by using collateral as security against the risk and we also argue on the Shariah guidelines and procedures should be implement coherently by the banking business because so that the risk would be control by having an effective instrument for Islamic modes of financing.

Keywords: Islamic banking, credit risk, Murabahah financing, risk mitigation

Procedia PDF Downloads 456
8137 Modelling the Effect of Physical Environment Factors on Child Pedestrian Severity Collisions in Malaysia: A Multinomial Logistic Regression Analysis

Authors: Muhamad N. Borhan, Nur S. Darus, Siti Z. Ishak, Rozmi Ismail, Siti F. M. Razali

Abstract:

Children are at the greater risk to be involved in road traffic collisions due to the complex interaction of various elements in our transportation system. It encompasses interactions between the elements of children and driver behavior along with physical and social environment factors. The present study examined the effect between the collisions severity and physical environment factors on child pedestrian collisions. The severity of collisions is categorized into four injury outcomes: fatal, serious injury, slight injury, and damage. The sample size comprised of 2487 cases of child pedestrian-vehicle collisions in which children aged 7 to 12 years old was involved in Malaysia for the years 2006-2015. A multinomial logistic regression was applied to establish the effect between severity levels and physical environment factors. The results showed that eight contributing factors influence the probability of an injury road surface material, traffic system, road marking, control type, lighting condition, type of location, land use and road surface condition. Understanding the effect of physical environment factors may contribute to the improvement of physical environment design and decrease the collision involvement.

Keywords: child pedestrian, collisions, primary school, road injuries

Procedia PDF Downloads 164
8136 Multilingualism and Unification of Teaching

Authors: Mehdi Damaliamiri, Firouzeh Akbari

Abstract:

Teaching literature to children at an early age is of great importance, and there have been different methods to facilitate learning literature. Based on the law, all children going to school in Iran should learn the Persian language and literature. This has been concomitant with two different levels of learning related to urban or rural bilingualism. For bilingual children living in the villages, learning literature and a new language (Persian) turns into a big challenge as it is done based on the translation the teacher does while in the city, it is easier as the confrontation of children with the Persian language is more. Over recent years, to change the trend of learning Persian by children speaking another language, the TV and radio programs have been considered to be effective, but the scores of the students in Persian language national exams show that these programs have not been so effective for the bilingual students living in the villages. To identify the determinants of weak learning of Persian by bilingual children, two different regions were chosen, Turkish-speaking and Kurdish-speaking communities, to compare their learning of Persian at the first and second levels of elementary school. The criteria of learning was based on the syllabification of Persian words, word order in the sentence, and compound sentences. Students were taught in Persian how to recognize syllabification without letting them translate the words in their own languages and were asked to produce simple sentences in Persian in response to situational questions. Teaching methods, language relatedness with Persian, and exposure to social media programs, especially TV and radio, were the factors that were considered to affect the potential of children in learning Persian.

Keywords: bilingualism, persian, education, Literature

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8135 A Mathematical Model Approach Regarding the Children’s Height Development with Fractional Calculus

Authors: Nisa Özge Önal, Kamil Karaçuha, Göksu Hazar Erdinç, Banu Bahar Karaçuha, Ertuğrul Karaçuha

Abstract:

The study aims to use a mathematical approach with the fractional calculus which is developed to have the ability to continuously analyze the factors related to the children’s height development. Until now, tracking the development of the child is getting more important and meaningful. Knowing and determining the factors related to the physical development of the child any desired time would provide better, reliable and accurate results for childcare. In this frame, 7 groups for height percentile curve (3th, 10th, 25th, 50th, 75th, 90th, and 97th) of Turkey are used. By using discrete height data of 0-18 years old children and the least squares method, a continuous curve is developed valid for any time interval. By doing so, in any desired instant, it is possible to find the percentage and location of the child in Percentage Chart. Here, with the help of the fractional calculus theory, a mathematical model is developed. The outcomes of the proposed approach are quite promising compared to the linear and the polynomial method. The approach also yields to predict the expected values of children in the sense of height.

Keywords: children growth percentile, children physical development, fractional calculus, linear and polynomial model

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8134 An Overview of Risk Types and Risk Management Strategies to Improve Financial Performance

Authors: Azar Baghtaghi

Abstract:

Financial risk management is critically important as it enables companies to maintain stability and profitability amidst market fluctuations and unexpected events. It involves the precise identification of risks that could impact investments, assets, and potential revenues. By implementing effective risk management strategies, companies can insure themselves against adverse market changes and prevent potential losses. In today's era, where markets are highly complex and influenced by various factors such as macroeconomic policies, exchange rate fluctuations, and natural disasters, the need for meticulous planning to cope with these uncertainties is more pronounced. Ultimately, financial risk management means being prepared for the future and the ability to sustain business in changing environments. A company capable of managing its risks not only achieves sustainable profitability but also gains the confidence of shareholders, investors, and business partners, enhancing its competitive position in the market. In this article, the types of financial risk and risk management strategies for improving financial performance were investigated. By identifying the risks stated in this article and their evaluation techniques, it is possible to improve the organization's financial performance.

Keywords: strategy, risk, risk management, financial performance.

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8133 Risk Factors for High School Dropouts

Authors: Genesis F. Dela Cruz, Liza C. Costa

Abstract:

The study is concerned with the Risk factors of dropping out among Grade VII students for SY 2012-2013. A total of 87 Grade VII Students-At-Risk-of-Dropping Out (SARDOs) were involved in this study. The descriptive survey method was used in this study. A 50-item questionnaire was used in data gathering. Expert validation was done to determine the validity and reliability of the instrument. The study used Chi Square, Kruskal Wallis Test and Mann Whitney Test in the statistical treatment of data. The study revealed that the respondents are within the standard age limit for Grade VII students in the Philippines which is 13 years old. Males more than females usually becomes SARDOs. SARDOs come from low economic status and complete families contrary to the common belief that they came from single-parent families. The study also showed that parent’s involvement in educating their children on family-related factors contributed to the very good perception on the family related factors. Based on age, there are no significant differences in their perception of the four major recognized risk factors for dropping out among all ages. There are no significant differences in their perception of the family, individual and community related factors for dropping out based on sex. However, females have a more favorable perception when it comes to school related factors. No significant differences in their perception of dropping out were also noted when they are classified according to distance of school from home. The respondents do not differ in their perception on family, individual and community related factors when they are classified according to type of family. When surveyed regarding the respondents’ reason for being absent, it was found out that laziness and being late are the two major reasons. Respondents also perceived remedial and tutorial classes as school-initiated intervention measure to prevent school disengagement or dropping out.

Keywords: drop-out, guidance and counseling, school initiated intervention, students at risk of dropping out

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8132 A Program Based on Artistic and Musical Activities to Acquire Some Educational Concepts for Children with Learning Difficulties

Authors: Ahmed Amin Mousa, Huda Mazeed, Eman Saad

Abstract:

The study aims to identify the extent of the effectiveness of the artistic formation program using some types of pastes to reduce the hyperactivity of the kindergarten child. The researcher has discussed the effectiveness of the artistic program using some types of pastes in reducing the hyperactivity of the kindergarten child. The research sample included 120 children of ages between 5 to 6 years old from the five schools for special needs section learning disability, Cairo Province. The study used the empirical like curriculum which depends on designing one group using the before and after application measurement for the group to validate the fidelity of both the hypothesis and the effectiveness of the program. The variables of the study were specified as follows; artistic formation program using paper Mache as an independent variable and its effect on skills of kindergarten child with learning disabilities as a subsequent variable. The researchers depended on applying a group of artistic formation program using pulp melding skills for kindergarten children with learning disabilities. The tools of the study, designed by the researcher, included: recording card used for recording the Effective program using pulp molding skills for kindergarten children with learning disabilities during practicing the artistic formation activity. In additional, there was a program using pulp molding skills for kindergarten children with learning disabilities. The results proved the effectiveness of the program using pulp molding skills for kindergarten children with learning disabilities.

Keywords: artistic program, developing skills, kindergarten, children, learning disabilities

Procedia PDF Downloads 160
8131 ACTN3 R577X Polymorphism in Romany Children from Eastern Slovakia

Authors: Jarmila Bernasovska, Pavel Ružbarský, Ivan Bernasovsky, Regina Lohajová Behulová

Abstract:

The paper presents the results of the application of molecular genetics methods in sport research, with special emphasis on the most advanced methods and trends in diagnosing of motoric predispositions for the sake of identifying talented children. Genetic tests differ in principle from the traditional motoric tests, because the DNA of an individual does not change during life. Genetics is important in determining the capacity of an individual and for professional sport level. Genetic information can be used for individual genetic predispositions in early childhood. The phenotypes are influenced by a combination of genetic and environmental factors. The aim of the presented study was to examine physical condition, coordination skills, motoric docility and to determine the frequency of ACTN3 (R577X) gene in Romany children from Eastern Slovakia and compared their motoric performance with non-Romany children. This paper is not looking just for a performance, but also its association to genetic predispositions in relation to ACTN3 gene and its R577X polymorphism. Genotype data were obtained from 175 Romany children from 6 to 15 years old and 218 non-Romany children at the same age from Eastern Slovakia. Biological material for genetic analyses comprised samples of buccal swabs. Genotypes were determined using Real Time High resolution melting PCR method (Rotor Gene 6000 Corbett and LightCycler 480 Roche). Romany children of analyzed group legged to non-Romany children at the same age in all the compared tests. The % distribution of R and X alleles in children was different from controls. The frequency of XX genotype was 11,45% which is comparable to a frequency of an Indian population. Data were analysed with the ANOVA statistical programme and parametric and nonparametric tests. This work was supported by grants APVV-0716-10, ITMS 26220120023 and ITMS 26220120041.

Keywords: ACTN3 gene, R577X polymorphism, Romany children, sport performance, Slovakia

Procedia PDF Downloads 457
8130 Evaluation of Vitamin D Levels in Obese and Morbid Obese Children

Authors: Orkide Donma, Mustafa M. Donma

Abstract:

Obesity may lead to growing serious health problems throughout the world. Vitamin D appears to play a role in cardiovascular and metabolic health. Vitamin D deficiency may add to derangements in human metabolic systems, particularly those of children. Childhood obesity is associated with an increased risk of chronic and sophisticated diseases. The aim of this study is to investigate associations as well as possible differences related to parameters affected by obesity and their relations with vitamin D status in obese (OB) and morbid obese (MO) children. This study included a total of 78 children. Of them, 41 and 37 were OB and MO, respectively. WHO BMI-for age percentiles were used for the classification of obesity. The values above 99 percentile were defined as MO. Those between 95 and 99 percentiles were included into OB group. Anthropometric measurements were recorded. Basal metabolic rates (BMRs) were measured. Vitamin D status is determined by the measurement of 25-hydroxy cholecalciferol [25- hydroxyvitamin D3, 25(OH)D] using high-performance liquid chromatography. Vitamin D status was evaluated as deficient, insufficient and sufficient. Values < 20.0 ng/ml, values between 20-30 ng/ml and values > 30.0 ng/ml were defined as vitamin D deficient, insufficient and sufficient, respectively. Optimal 25(OH)D level was defined as ≥ 30 ng/ml. SPSSx statistical package program was used for the evaluation of the data. The statistical significance degree was accepted as p < 0.05. Mean ages did not differ between the groups. Significantly increased body mass index (BMI), waist circumference (C) and neck C as well as significantly decreased fasting blood glucose (FBG) and vitamin D values were observed in MO group (p < 0.05). In OB group, 37.5% of the children were vitamin D deficient, and in MO group the corresponding value was 53.6%. No difference between the groups in terms of lipid profile, systolic blood pressure (SBP), diastolic blood pressure (DBP) and insulin values was noted. There was a severe statistical significance between FBG values of the groups (p < 0.001). Important correlations between BMI, waist C, hip C, neck C and both SBP as well as DBP were found in OB group. In MO group, correlations only with SBP were obtained. In a similar manner, in OB group, correlations were detected between SBP-BMR and DBP-BMR. However, in MO children, BMR correlated only with SBP. The associations of vitamin D with anthropometric indices as well as some lipid parameters were defined. In OB group BMI, waist C, hip C and triglycerides (TRG) were negatively correlated with vitamin D concentrations whereas none of them were detected in MO group. Vitamin D deficiency may contribute to the complications associated with childhood obesity. Loss of correlations between obesity indices-DBP, vitamin D-TRG, as well as relatively lower FBG values, observed in MO group point out that the emergence of MetS components starts during obesity state just before the transition to morbid obesity. Aside from its deficiency state, associations of vitamin D with anthropometric measurements, blood pressures and TRG should also be evaluated before the development of morbid obesity.

Keywords: children, morbid obesity, obesity, vitamin D

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8129 Assessment of Nigerian Newspapers' Reportage of Violence against Children: Case Study of Daily Sun and Punch National Newspapers

Authors: Adline Nkwam-Uwaoma, Mishack Ndukwu

Abstract:

Traditionally, child rearing in Nigeria closely reflects the ‘spare the rod and spoil the child’ maxim and as such spanking, flogging, slapping, beating and even starving a child as a form of punishment for wrongdoing and as a method of behaviour modification are common. These are not necessarily considered as maltreatment or abuse of the child. Despite the adoption and implementation of the child rights act in Nigeria, violence against children seems to be on a steady increase. Stories of sexual molestation, rape, child labour, infliction of physical injuries and use of children for rituals by parents, guardians or other members of the society abound. Violence against children is considered as those acts by other persons especially adults that undermine and threaten the healthy life and existence of children or those that violet their rights as humans. In Nigeria newspapers are a major source of News, second only to radio and television in coverage, currency and content. National dailies are newspapers with daily publications and national spread or coverage. This study analysed the frequency, length, prominence level, direction and sources of information reported on violence against children in the selected national daily newspapers. It then provided information on the role of the newspapers in Nigeria in the fight against child violence and public awareness of the impact of violence against children on the development of the nation and the attempts to curtail such violence. The composite week sampling technique in which the four weeks of the month are reduced to one and a sample is randomly selected from each day of the week was used. As such 168 editions of Daily Sun and Punch newspapers published from January to December of 2016 were selected. Data were collected using code sheet and analyzed via content analysis. The result showed that the frequency of the newspapers’ reportage of violence against children in Nigeria was low. Again, it was found that the length or space given to reports on violence against children was inadequate, the direction of the few reports on violence against children was in favour of the course or fight against child violence, and these newspapers gave no prominence to reports on violence against children. Finally, it was found that a major source of News about violence against children was through journalism; government and individual sources provided only minimal information.

Keywords: children, newspapers' reportage, Nigeria, violence

Procedia PDF Downloads 155
8128 Using the Theory of Reasoned Action and Parental Mediation Theory to Examine Cyberbullying Perpetration among Children and Adolescents

Authors: Shirley S. Ho

Abstract:

The advancement and development of social media have inadvertently brought about a new form of bullying – cyberbullying – that transcends across physical boundaries of space. Although extensive research has been conducted in the field of cyberbullying, most of these studies have taken an overwhelmingly empirical angle. Theories guiding cyberbullying research are few. Furthermore, very few studies have explored the association between parental mediation and cyberbullying, with majority of existing studies focusing on cyberbullying victimization rather than perpetration. Therefore, this present study investigates cyberbullying perpetration from a theoretical angle, with a focus on the Theory of Reasoned Action and the Parental Mediation Theory. More specifically, this study examines the direct effects of attitude, subjective norms, descriptive norms, injunctive norms and active mediation and restrictive mediation on cyberbullying perpetration on social media among children and adolescents in Singapore. Furthermore, the moderating role of age on the relationship between parental mediation and cyberbullying perpetration on social media are examined. A self-administered paper-and-pencil nationally-representative survey was conducted. Multi-stage cluster random sampling was used to ensure that schools from all the four (North, South, East, and West) regions of Singapore were equally represented in the sample used for the survey. In all 607 upper primary school children (i.e., Primary 4 to 6 students) and 782 secondary school adolescents participated in our survey. The total average response rates were 69.6% for student participation. An ordinary least squares hierarchical regression analysis was conducted to test the hypotheses and research questions. The results revealed that attitude and subjective norms were positively associated with cyberbullying perpetration on social media. Descriptive norms and injunctive norms were not found to be significantly associated with cyberbullying perpetration. The results also showed that both parental mediation strategies were negatively associated with cyberbullying perpetration on social media. Age was a significant moderator of both parental mediation strategies and cyberbullying perpetration. The negative relationship between active mediation and cyberbullying perpetration was found to be greater in the case of children than adolescents. Children who received high restrictive parental mediation were less likely to perform cyberbullying behaviors, while adolescents who received high restrictive parental mediation were more likely to be engaged in cyberbullying perpetration. The study reveals that parents should apply active mediation and restrictive mediation in different ways for children and adolescents when trying to prevent cyberbullying perpetration. The effectiveness of active parental mediation for reducing cyberbullying perpetration was more in the case of children than for adolescents. Younger children were found to be more likely to respond more positively toward restrictive parental mediation strategies, but in the case of adolescents, overly restrictive control was found to increase cyberbullying perpetration. Adolescents exhibited less cyberbullying behaviors when under low restrictive strategies. Findings highlight that the Theory of Reasoned Action and Parental Mediation Theory are promising frameworks to apply in the examination of cyberbullying perpetration. The findings that different parental mediation strategies had differing effectiveness, based on the children’s age, bring about several practical implications that may benefit educators and parents when addressing their children’s online risk.

Keywords: cyberbullying perpetration, theory of reasoned action, parental mediation, social media, Singapore

Procedia PDF Downloads 252
8127 Environment-Specific Political Risk Discourse, Environmental Reputation, and Stock Price Crash Risk

Authors: Sohanur Rahman, Elisabeth Sinnewe, Larelle (Ellie) Chapple, Sarah Osborne

Abstract:

Greater political attention to global climate change exposes firms to a higher level of political uncertainty, which can lead to adverse capital market consequences. However, a higher level of discourse on environment-specific political risk (EPR) between management and investors can mitigate information asymmetry, followed by less stock price crash risk. This study examines whether EPR discourse in discourse in the earnings conference calls (ECC) reduces firm-level stock price crash risk in the US market. This research also explores if adverse disclosures via media channels further moderates the association between EPR on crash risk. Employing a dataset of 28,933 firm-year observations from 2002 to 2020, the empirical analysis reveals that EPR discourse in ECC reduces future stock price crash risk. However, adverse disclosures via media channels can offset the favourable effect of EPR discourse on crash risk. The results are robust to the potential endogeneity concern in a quasi-natural experiment setting.

Keywords: earnings conference calls, environment, environment-specific political risk discourse, environmental disclosures, information asymmetry, reputation risk, stock price crash risk

Procedia PDF Downloads 140
8126 Effects of COVID-19 Confinement on Physical Activity and Screen Time in Spanish Children

Authors: Maria Medrano, Cristina Cadenas-Sanchez, Maddi Oses, Lide Arenaza, Maria Amasene, Idoia Labayen

Abstract:

The COVID-19 outbreak began in December 2019 in China and was rapidly expanded globally. Emergency measures, such as social distance or home confinement, were adopted by many country governments to prevent its transmission. In Spain, one of the most affected countries, the schools were closed, and one of the most severe mandatory home confinement was established for children from 14th March to 26th April 2020. The hypothesis of this study was that the measures adopted during the COVID-19 pandemic may have negatively affected physical activity and screen time of children. However, few studies have examined the effects of COVID-19 pandemic on lifestyle behaviours. Thus, the aim of the current work was to analyse the effects of the COVID-19 confinement on physical activity and screen time in Spanish children. For the current purpose, a total of 113 children and adolescents (12.0 ± 2.6 yr., 51.3% boys, 24.0% with overweight/obesity according to the World Obesity Federation) of the MUGI project were included in the analyses. Physical activity and screen time were longitudinally assessed by 'The Youth Activity Profile' questionnaire (YAP). Differences in physical activity and screen time before and during the confinement were assessed by dependent t-test. Before the confinement, 60% did not meet physical activity recommendations ( ≥ 60/min/day of moderate to vigorous physical activity), and 61% used screens ≥ 2 h/day. During the COVID-19 confinement, children decreased their physical activity levels (-91 ± 55 min/day, p < 0.001) and increased screen time ( ± 2.6 h/day, p < 0.001). The prevalence of children that worsened physical activity and screen time during the COVID-19 confinement were 95.2% and 69.8%, respectively. The current study evidence the negative effects of the COVID-19 confinement on physical activity and screen time in Spanish children. These findings should be taken into account to develop and implement future public health strategies for preserving children's lifestyle behaviours and health during and after the COVID-19 pandemic.

Keywords: COVID-19, lifestyle changes, paediatric, physical activity, screen time

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8125 The Effect of Autism Attitudes and Laws and Restrictions

Authors: Eva Maged Hosni Sadek

Abstract:

A descriptive statistical analysis of the data showed that the most important factor evoking negative attitudes among teachers is student behavior. have been presented as useful models for understanding the risk factors and protective factors associated with the emergence of autistic traits. Although these "syndrome" forms of autism reach clinical thresholds, they appear to be distinctly different from the idiopathic or "non-syndrome" autism phenotype. Most teachers reported that kindergartens did not prepare them for the educational needs of children with autism, particularly in relation to non-verbal skills. The study is important and points the way for improving teacher inclusion education in Thailand. Inclusive education for students with autism is still in its infancy in Thailand. Although the number of autistic children in schools has increased significantly since the Thai government introduced the Education Regulations for Persons with Disabilities Act in 2008, there is a general lack of services for autistic students and their families. This quantitative study used the Teaching Skills and Readiness Scale for Students with Autism (APTSAS) to test the attitudes and readiness of 110 elementary school teachers when teaching students with autism in general education classrooms. To uncover the true nature of these co morbidities, it is necessary to expand the definition of autism to include the cognitive features of the disorder, and then apply this expanded conceptualization to examine patterns of autistic syndromes. This study used various established eye-tracking paradigms to assess the visual and attention performance of children with DS and FXS who meet the autism thresholds defined in the Social Communication Questionnaire. To study whether the autistic profiles of these children are associated with visual orientation difficulties ("sticky attention"), decreased social attention, and increased visual search performance, all of which are hallmarks of the idiopathic autistic child phenotype. Data will be collected from children with DS and FXS, aged 6 to 10 years, and two control groups matched for age and intellectual ability (i.e., children with idiopathic autism).In order to enable a comparison of visual attention profiles, cross-sectional analyzes of developmental trajectories are carried out. Significant differences in the visual-attentive processes underlying the presentation of autism in children with FXS and DS have been suggested, supporting the concept of syndrome specificity. The study provides insights into the complex heterogeneity associated with autism syndrome symptoms and autism itself, with clinical implications for the utility of autism intervention programs in DS and FXS populations.

Keywords: attitude, autism, teachers, sports activities, movement skills, motor skills

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8124 The Role of Tax Management Components in Creating Value or Increasing Risk of Tehran Stock Exchange Firms

Authors: Fereshteh Darash

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Reflective tax management corresponds to the Agency Theory since it determines the motivation of managers for tax management actions and short-term and long-term consequences. Therefore, selection of tax strategy contributes to the tax and financial position of the firm in the future. The aim of the present research is to evaluate the effect of tax management components on risk-taking of firms listed in Tehran stock exchange by using regression analysis method. Results show that tax effective rate, tax risk and tax planning have no significant effect on the firm's future risk. Results suggest that stakeholders assess the effective tax rate and delay in tax payment in line with their benefits. They tend to accept the higher risk cost for reduction of tax payments and benefits of higher liquidity in current period. Hence, effective tax rate and tax risk have no significant effect on future risk of the firm. Moreover, tax planning yields no information regarding the predictability of the future profits and as a result, it has no significant effect on the future risk of the firm since specific goals of financial reporting are in priority for the stakeholders and regardless of the firm’s data analysis, they take investment decisions and they less intend to purchase the stocks in a rational manner.

Keywords: tax management, tax effective rate, tax risk, tax planning, firm risk

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8123 A Risk Management Approach to the Diagnosis of Attention Deficit-Hyperactivity Disorder

Authors: Lloyd A. Taylor

Abstract:

An increase in the prevalence of Attention Deficit-Hyperactivity Disorder (ADHD) highlights the need to consider factors that may be exacerbating symptom presentation. Traditional diagnostic criteria provide a little framework for healthcare providers to consider as they attempt to diagnose and treat children with behavioral problems. In fact, aside from exclusion criteria, limited alternative considerations are available, and approaches fail to consider the impact of outside factors that could increase or decrease the likelihood of appropriate diagnosis and success of interventions. This paper will consider specific systems-based factors that influence behavior and intervention successes that, when not considered, could account for the upsurge of diagnoses. These include understanding (1) challenges in the healthcare system, (2) the influence and impact of educators and the educational system, (3) technology use, and (4) patient and parental attitudes about the diagnosis of ADHD. These factors must be considered both individually and as a whole when considering both the increase in diagnoses and the subsequent increases in prescriptions for psychostimulant medication. A theoretical model based on a risk management approach will be presented. Finally, data will be presented that demonstrates pediatric provider satisfaction with this approach to diagnoses and treatment of ADHD as it relates to practice trends.

Keywords: ADHD, diagnostic criteria, risk management model, pediatricians

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8122 Examining The Effects of Parenting Style and Parents’ Social Attitudes on Social Development in Early Childhood

Authors: Amber Lim, Ted Ruffman

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A vast amount of research evidence indicates that children develop social attitudes that are similar to those of their parents. When using general measures of social attitudes, such as social dominance orientation (SDO), right-wing authoritarianism (RWA), and prejudice, studies show that parents' and children’s attitudes were correlated. However, the mechanisms behind the intergenerational transmission of attitudes remain largely unexplained. Since it was speculated that the origins of RWA could be traced back to one’s relationship with their parents, the aim of this study was to assess how parents’ social attitudes and parenting behavior are related to children’s social development. One line of research suggests that the different ways in which authoritarian and authoritative parents reason with their children may impact Theory of Mind (ToM) development. That is, inductive discipline (e.g., emphasising how the child’s actions affect others) facilitates empathy and ToM development. Conversely, past evidence shows that children have poorer ToM development when parents enforce rules without explanation. Thus, this study addresses the question of how parent behavior plays a role in the gradual acquisition of a ToM and social attitudes. Seventy parents reported their social attitudes, parenting behavior, and their child’s mental state and non-mental state vocabulary. Their children were given ToM and perspective-taking tasks, along with a friend choice task to measure racial bias and anti-fat bias. As hypothesised, parents’ use of inductive reasoning correlated with children’s performance on Theory of Mind tasks. Mothers’ inductive reasoning facilitated children’s acquisition of mental state vocabulary. Parents’ autonomy granting was associated with improved mental state vocabulary. Authoritarian parenting traits such as verbal hostility were linked to children’s racial bias. These findings highlight the importance of parent-child discussion in shaping children’s social understanding.

Keywords: parenting style, prejudice, social attitudes, social understanding, theory of mind

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8121 The Knowledge and Beliefs Concerning Attention Deficit Hyperactivity Disorder Held by Parents of Children With Attention Deficit Hyperactivity Disorder in Saudi Arabia

Authors: Mohaned G. Abed

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Attention Deficit Hyperactivity Disorder (ADHD) is considered one of the most frequently diagnosed psychiatric childhood disorders. It has an effect on 3–5% of school-aged children, and brings about difficulties in academic and social interaction. This study explored the knowledge and beliefs of parents in Saudi Arabia about children with ADHD. The Knowledge about Attention Deficit Disorder Questionnaire (KADD-Q) was administered to a sample of parents, followed by interviews with a subset of the total respondents. The results indicated that the parents knew more about the characteristics of ADHD than they knew about its related causes and treatment. Overall, the findings indicated that these parents had some knowledge about general characteristics of ADHD, but they had little understanding of causes and possible interventions. These results suggest an important need for more formal parents training regarding all aspects of ADHD in school age children.

Keywords: attention deficit hyperactivity disorder, childhood disorders, school-aged children, difficulties in academic, social interaction

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8120 Trash Dash: An Educational Android Game Application for Proper Waste Segregation

Authors: Marylene S. Eder, Dorothy M. Jao, Paolo Marc Nicolas S. Laspiñas, Pukilan A. Malim, Sarah Jean D. Raterta

Abstract:

Trash Dash is an android game application developed to serve as an alternative tool to practice proper waste segregation for children ages 3 years old and above. The researchers designed the application using Unity 3D and developed the text file that served as the database of the game application. An observation of a pre-school teacher shows that children know how to throw their garbage but they do not know yet how to segregate wastes. After launching the mobile application to K-2 pupils 4 – 5 years of age, the researchers have noticed that children within this age are active and motivated to learn the difference between biodegradable and non-biodegradable. Based on the result of usability test conducted, it was concluded that the game is easy to use and children will most likely use this application frequently. Furthermore, the children may need assistance from their parents and teachers when playing the game. An actual testing of the application has been conducted to different devices as well as functionality test by Thwack Application and it can be concluded that the mobile application can be launched and installed on a device with a minimum API requirement of Gingerbread (2.3.1).

Keywords: waste segregation, android application, biodegradable, non-biodegradable

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8119 Graphic Animation: Innovative Language Learning for Autistic Children

Authors: Norfishah Mat Rabi, Rosma Osman, Norziana Mat Rabi

Abstract:

It is difficult for autistic children to mix with and be around with other people. Language difficulties are a problem that affects their social life. A lack of knowledge and ability in language are factors that greatly influence their behavior, and their ability to communicate and interact. Autistic children need to be assisted to improve their language abilities through the use of suitable learning resources. This study is conducted to identify weather graphic animation resources can help autistic children learn and use transitive verbs more effectively. The study was conducted in a rural secondary school in Penang, Malaysia. The research subject comprised of three autistic students ranging in age from 14 years to 16 years. The 14-year-old student is placed in A Class and two 16-year-old students placed in B Class. The class placement of the subjects is based on the diagnostic test results conducted by the teacher and not based on age. Data collection is done through observation and interviews for the duration of five weeks; with the researcher allocating 30 minutes for every learning activity carried out. The research finding shows that the subjects learn transitive verbs better using graphic animation compared to static pictures. It is hoped that this study will give a new perspective towards the learning processes of autistic children.

Keywords: graphic animation, autistic children, language learning, teaching

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8118 A Systematic Review in the Impacts of Skilled Parent Migration on Left-Behind Children: Gaps in the Existing Knowledge

Authors: Yassir Mohammed

Abstract:

The study examines the impact of skilled parental migration on left-behind children. It uses the SCOPUS database to evaluate the existing literature from 1972 to 2022 and synthesizes data using the PRISMA framework and bibliometric method of analysis. 49 articles out of 202 papers were involved in the synthesis. International migration, outcome migration, consequence, parental migration, high-skill and left-behind children, and left-behind preschool were all searched. The research found that mental health issues, self-isolation, and physical harm have negative impacts, while sending children to good schools, having good academic records, and better medical care have positive impacts. The study also found that gender gaps increase in some countries while decreasing in others. Further research is needed on child maltreatment, academic performance, subjective well-being, societal effects, behavioral difficulties, and quality of life. The study only included peer-reviewed English publications in the final analysis.

Keywords: parental migration, impact of migration, systematic review, left-behind children

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8117 Risk Issues for Controlling Floods through Unsafe, Dual Purpose, Gated Dams

Authors: Gregory Michael McMahon

Abstract:

Risk management for the purposes of minimizing the damages from the operations of dams has met with opposition emerging from organisations and authorities, and their practitioners. It appears that the cause may be a misunderstanding of risk management arising from exchanges that mix deterministic thinking with risk-centric thinking and that do not separate uncertainty from reliability and accuracy from probability. This paper sets out those misunderstandings that arose from dam operations at Wivenhoe in 2011, using a comparison of outcomes that have been based on the methodology and its rules and those that have been operated by applying misunderstandings of the rules. The paper addresses the performance of one risk-centric Flood Manual for Wivenhoe Dam in achieving a risk management outcome. A mixture of engineering, administrative, and legal factors appear to have combined to reduce the outcomes from the risk approach. These are described. The findings are that a risk-centric Manual may need to assist administrations in the conduct of scenario training regimes, in responding to healthy audit reporting, and in the development of decision-support systems. The principal assistance needed from the Manual, however, is to assist engineering and the law to a good understanding of how risks are managed – do not assume that risk management is understood. The wider findings are that the critical profession for decision-making downstream of the meteorologist is not dam engineering or hydrology, or hydraulics; it is risk management. Risk management will provide the minimum flood damage outcome where actual rainfalls match or exceed forecasts of rainfalls, that therefore risk management will provide the best approach for the likely history of flooding in the life of a dam, and provisions made for worst cases may be state of the art in risk management. The principal conclusion is the need for training in both risk management as a discipline and also in the application of risk management rules to particular dam operational scenarios.

Keywords: risk management, flood control, dam operations, deterministic thinking

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8116 Children’s Perception of Conversational Agents and Their Attention When Learning from Dialogic TV

Authors: Katherine Karayianis

Abstract:

Children with Attention Deficit Hyperactivity Disorder (ADHD) have trouble learning in traditional classrooms. These children miss out on important developmental opportunities in school, which leads to challenges starting in early childhood, and these problems persist throughout their adult lives. Despite receiving supplemental support in school, children with ADHD still perform below their non-ADHD peers. Thus, there is a great need to find better ways of facilitating learning in children with ADHD. Evidence has shown that children with ADHD learn best through interactive engagement, but this is not always possible in schools, given classroom restraints and the large student-to-teacher ratio. Redesigning classrooms may not be feasible, so informal learning opportunities provide a possible alternative. One popular informal learning opportunity is educational TV shows like Sesame Street. These types of educational shows can teach children foundational skills taught in pre-K and early elementary school. One downside to these shows is the lack of interactive dialogue between the TV characters and the child viewers. Pseudo-interaction is often deployed, but the benefits are limited if the characters can neither understand nor contingently respond to the child. AI technology has become extremely advanced and is now popular in many electronic devices that both children and adults have access to. AI has been successfully used to create interactive dialogue in children’s educational TV shows, and results show that this enhances children’s learning and engagement, especially when children perceive the character as a reliable teacher. It is likely that children with ADHD, whose minds may otherwise wander, may especially benefit from this type of interactive technology, possibly to a greater extent depending on their perception of the animated dialogic agent. To investigate this issue, I have begun examining the moderating role of inattention among children’s learning from an educational TV show with different types of dialogic interactions. Preliminary results have shown that when character interactions are neither immediate nor accurate, children who are more easily distracted will have greater difficulty learning from the show, but contingent interactions with a TV character seem to buffer these negative effects of distractibility by keeping the child engaged. To extend this line of work, the moderating role of the child’s perception of the dialogic agent as a reliable teacher will be examined in the association between children’s attention and the type of dialogic interaction in the TV show. As such, the current study will investigate this moderated moderation.

Keywords: attention, dialogic TV, informal learning, educational TV, perception of teacher

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8115 Combined Safety and Cybersecurity Risk Assessment for Intelligent Distributed Grids

Authors: Anders Thorsén, Behrooz Sangchoolie, Peter Folkesson, Ted Strandberg

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As more parts of the power grid become connected to the internet, the risk of cyberattacks increases. To identify the cybersecurity threats and subsequently reduce vulnerabilities, the common practice is to carry out a cybersecurity risk assessment. For safety classified systems and products, there is also a need for safety risk assessments in addition to the cybersecurity risk assessment in order to identify and reduce safety risks. These two risk assessments are usually done separately, but since cybersecurity and functional safety are often related, a more comprehensive method covering both aspects is needed. Some work addressing this has been done for specific domains like the automotive domain, but more general methods suitable for, e.g., intelligent distributed grids, are still missing. One such method from the automotive domain is the Security-Aware Hazard Analysis and Risk Assessment (SAHARA) method that combines safety and cybersecurity risk assessments. This paper presents an approach where the SAHARA method has been modified in order to be more suitable for larger distributed systems. The adapted SAHARA method has a more general risk assessment approach than the original SAHARA. The proposed method has been successfully applied on two use cases of an intelligent distributed grid.

Keywords: intelligent distribution grids, threat analysis, risk assessment, safety, cybersecurity

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8114 The Impact of Artificial Intelligence on Autism Attitudes

Authors: Sara Asham Mahrous Kamel

Abstract:

A descriptive statistical analysis of the data showed that the most important factor evoking negative attitudes among teachers is student behavior. have been presented as useful models for understanding the risk factors and protective factors associated with the emergence of autistic traits. Although these "syndrome" forms of autism reach clinical thresholds, they appear to be distinctly different from the idiopathic or "non-syndrome" autism phenotype. Most teachers reported that kindergartens did not prepare them for the educational needs of children with autism, particularly in relation to non-verbal skills. The study is important and points the way for improving teacher inclusion education in Thailand. Inclusive education for students with autism is still in its infancy in Thailand. Although the number of autistic children in schools has increased significantly since the Thai government introduced the Education Regulations for Persons with Disabilities Act in 2008, there is a general lack of services for autistic students and their families. This quantitative study used the Teaching Skills and Readiness Scale for Students with Autism (APTSAS) to test the attitudes and readiness of 110 elementary school teachers when teaching students with autism in general education classrooms. To uncover the true nature of these co morbidities, it is necessary to expand the definition of autism to include the cognitive features of the disorder, and then apply this expanded conceptualization to examine patterns of autistic syndromes. This study used various established eye-tracking paradigms to assess the visual and attention performance of children with DS and FXS who meet the autism thresholds defined in the Social Communication Questionnaire. To study whether the autistic profiles of these children are associated with visual orientation difficulties ("sticky attention"), decreased social attention, and increased visual search performance, all of which are hallmarks of the idiopathic autistic child phenotype. Data will be collected from children with DS and FXS, aged 6 to 10 years, and two control groups matched for age and intellectual ability (i.e., children with idiopathic autism).In order to enable a comparison of visual attention profiles, cross-sectional analyzes of developmental trajectories are carried out. Significant differences in the visual-attentive processes underlying the presentation of autism in children with FXS and DS have been suggested, supporting the concept of syndrome specificity. The study provides insights into the complex heterogeneity associated with autism syndrome symptoms and autism itself, with clinical implications for the utility of autism intervention programs in DS and FXS populations.

Keywords: attitude, autism, teachers, sports activities, movement skills, motor skills

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8113 Chocomerr (Merr Leaves Chocolate) Alternative Food in Increasing Breastmilk Quantity

Authors: Rara Wulan Anggareni, Narita Putri, Riski Septianing Astuti

Abstract:

Breastfeeding is a key to prevent mortality and morbidity in children. It is also the second highest risk responsible for Disability Adjusted Life Years (DALYs) among children below five years old. UNICEF estimates that during 1995 – 2003, there are only about 38% infants in developing countries who get to be exclusively breastfed during the first six months of their lives. According to Demography and Health Survey in Indonesia 2007, breastfeed practice rate still considered as low which is about 41%. One of the factors causing the low breastfeed practice rate in Indonesia is the anxiety and postpartum depression, and also the weanling dilemma in which mother feels that her breastmilk cannot suffice infant needs. Those factors finally resulting into low or even stopped production of breastmilk. Breastmilk production can be enhanced by consuming food containing phytosterol and lactogoga effect. Food with the highest phytosterol level is Sauropus androgynus (L.) Merr leaf (merr leaf). In this study, we made alternative food which named Chocomerr for breastfeeding mothers. Chocomerr consists of merr leaves which have lactogoga effect and chocolate for relaxation. Based on organoleptic tests conducted towards 2 age groups, which are 18 – 21 and 25 – 40 years old, this product gets good acceptance in taste, texture, and colour categories. Chocomerr can be used as an alternative way for increasing breastmilk production to aim for the decreasing number of DALYs among children aged under 5 years old.

Keywords: breastfeeding, increasing, chocolate, merr leaves

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8112 Sustainable Tourism and Tourism Product Development Conference - Praga

Authors: Ana Rita Conde, Pilar Mota, Tânia Botelho, Carlos Rodrigues, Osvaldo Silva, Áurea Sousa, Suzana Caldeira, Isabel Rego, Jéssica Pacheco

Abstract:

Families with children with ASD are interested in traveling but end up not traveling due to the obstacles they face and not finding inclusive traveling offers. This study will identify the needs of families with children with ASD, to develop the products targeted to their tourist needs. 137 families from different countries answered a questionnaire about their travel experiences, needs and preferences. Based on the results, guidelines are presented for the development of products specially aimed for this market niche.

Keywords: inclusive tourism, sustainability, autism spectrum disorder, children, families

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8111 The Role of Medical Professionals in Imparting Drug Abuse Education to Secondary School Children

Authors: Hana Ashique, Florence Onabanjo

Abstract:

Objectives: Research on drug abuse education in secondary schools has highlighted the discrepancy between drug policies and practice. Drug abuse is closely associated with child mental health, and with increasing drug overdose deaths in the UK, approximately doubling in the last 30 years, it becomes important to revolutionise drug abuse education. Medical professionals from the University of Nottingham piloted a drug abuse workshop at a state school in Nottingham for children between the age of 14-15 years. An interactive and educational approach was implemented, which explained addiction from a medical perspective. The workshop aimed to debunk medical beliefs children harboured about drugs and to support children in making informed drug choices. Methods: The sample group consisted of six cohorts of 30 children from year 10. The workshop was delivered in three segments to each cohort. In the first segment, the children were introduced to the physiological mechanisms behind drug dependence and reward pathways. The second segment consisted of interactive discussions between the children and medical professionals. This also involved conversations between the children about their perspectives on drug abuse, thereby co-creating knowledge. The third segment used art to incorporate storytelling from the perspective of a year ten child. This exercise investigated the causes that led children to abuse drugs. A feedback questionnaire was distributed among the children to analyse the impact of the workshop. Results: The children answered eight questions. 56% agreed/strongly agreed that they found being taught by medical professionals effective. 50% disagreed, strongly disagreed, or felt neutral that they had received sufficient education about drug abuse previously. Notably, 20% agreed that they feel more likely to ask for help from a medical professional or organisation if they need it. Conclusion: The results highlighted the relevance of medical professionals to function as peer educators in drug abuse education to secondary school children. This would build trust between children and the medical profession within the community. However, a minority proportion of children showed keenness to seek support from medical professionals or organisations for their mental health if they needed it. This exposed the anxiety children have in coming forward to seek professional help. In order to work towards a child-centred approach, educational policies and practices need to align. Similar workshops and research may need to be conducted to expose different perspectives toward drug abuse education.

Keywords: adolescent mental health, evidence-based teaching, drug abuse awareness, medical professional led workshops

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8110 Stock Characteristics and Herding Formation: Evidence from the United States Equity Market

Authors: Chih-Hsiang Chang, Fang-Jyun Su

Abstract:

This paper explores whether stock characteristics influence the herding formation among investors in the US equity market. To extend the research scope of the existing literature, this paper further examines the role that stock risk characteristics play in the US equity market, and the way they influence investors’ decision-making. First, empirical results show that whether general stocks or high-risk stocks, there are no herding behaviors among the investors in the US equity market during the whole research period or during four great events. Moreover, stock characteristics have great influence on investors’ trading decisions. Finally, there is a bidirectional lead-lag relationship of the herding formation between high-risk stocks and low-risk stocks, but the influence of high-risk stocks on the low-risk stocks is stronger than that of low-risk stocks on the high-risk stocks.

Keywords: stock characteristics, herding formation, investment decision, US equity market, lead-lag relationship

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8109 Prevalence of Periodontal Diseases in Children with Herpetic Stomatitis in City Tashkent

Authors: Akhad Ibrokhimov

Abstract:

Update of preventive medicine has exacerbated the problem of cause-and-effect relationship between the presence of herpetic stomatitis (HS) and periodontal disease. Comprehensive survey of children with herpetic stomatitis, according to WHO equirements, on the territory of Tashkent years was conducted. Objective: To analyze the prevalence and intensity of periodontal tissue diseases in children with herpetic stomatitis. Materials and methods. Dental disease in Tashkent was studied in 156 children with herpetic stomatitis, as a control, the incidence of dental studied in 153 children of comparable age and sex never without a history of herpetic stomatitis. Results and discussion. The study revealed that 42,86 ± 13,23% of children with Herpetic stomatitis in the age group 6 years, 1 month - 10 years suffered from periodontal disease, the incidence of periodontal disease in the control group was 14,29 ± 9,35% (R≥0 05) corresponding to the frequency of detection of sextants with bleeding and tartar was equal to 35,71 ± 12,80% vs. 7,14 ± 6,88% (R≥0,05) and 14,29 ± 9,35% against 7 14 ± 6,88% (R≥0,05). Status of periodontal tissues was assessed in age groups 6 years, 1 month - 10 years and 10 years, 1 month - 15 years. The intensity of periodontal lesions observed at the level of 1,79 ± 0,06 vs. 0,66 ± 0,03 (P ≤ 0,05) affected sextant, including sextants with bleeding 1,62 ± 0,07 vs. 0.65 ± 0 , 03 (P ≤ 0,05) and sextants tartar - 0,17 ± 0,008 vs. 0,10 ± 0,008 (P ≤ 0,05). At age 10 years, 1 month - 15 years, a higher prevalence of signs of periodontal lesion was identified in patients with table of contents in 80,00 ± 12,65% of cases versus 30,00 ± 14,49% (P ≤ 0,05), and prevailed bleeding gums 70,00 ± 14,49% against 20,00 ± 11,83% (p ≤ 0.05), tartar was diagnosed respectively in 30,00 ± 14,49% against 10,00 ± 9,48% (R≥0,05) surveyed.

Keywords: vestibular surface, abnormal abrasion, composites, prosthesis

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