Search results for: investors' perception
1861 Effect of Classroom Acoustic Factors on Language and Cognition in Bilinguals and Children with Mild to Moderate Hearing Loss
Authors: Douglas MacCutcheon, Florian Pausch, Robert Ljung, Lorna Halliday, Stuart Rosen
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Contemporary classrooms are increasingly inclusive of children with mild to moderate disabilities and children from different language backgrounds (bilinguals, multilinguals), but classroom environments and standards have not yet been adapted adequately to meet these challenges brought about by this inclusivity. Additionally, classrooms are becoming noisier as a learner-centered as opposed to teacher-centered teaching paradigm is adopted, which prioritizes group work and peer-to-peer learning. Challenging listening conditions with distracting sound sources and background noise are known to have potentially negative effects on children, particularly those that are prone to struggle with speech perception in noise. Therefore, this research investigates two groups vulnerable to these environmental effects, namely children with a mild to moderate hearing loss (MMHLs) and sequential bilinguals learning in their second language. In the MMHL study, this group was assessed on speech-in-noise perception, and a number of receptive language and cognitive measures (auditory working memory, auditory attention) and correlations were evaluated. Speech reception thresholds were found to be predictive of language and cognitive ability, and the nature of correlations is discussed. In the bilinguals study, sequential bilingual children’s listening comprehension, speech-in-noise perception, listening effort and release from masking was evaluated under a number of different ecologically valid acoustic scenarios in order to pinpoint the extent of the ‘native language benefit’ for Swedish children learning in English, their second language. Scene manipulations included target-to-distractor ratios and introducing spatially separated noise. This research will contribute to the body of findings from which educational institutions can draw when designing or adapting educational environments in inclusive schools.Keywords: sequential bilinguals, classroom acoustics, mild to moderate hearing loss, speech-in-noise, release from masking
Procedia PDF Downloads 3231860 Academic Staff’s Perception and Willingness to Participate in Collaborative Research: Implication for Development in Sub-Saharan Africa
Authors: Ademola Ibukunolu Atanda
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Research undertakings are meant to proffer solutions to issues and challenges in society. This justifies the need for research in ivory towers. Multinational and non-governmental organisations, as well as foundations, commit financial resources to support research endeavours. In recent times, the direction and dimension of research undertaking encourage collaborations, whereby experts from different disciplines or specializations would bring their expertise in addressing any identified problem, whether in humanities or sciences. However, the extent to which collaborative research undertakings are perceived and embraced by academic staff would determine the impact collaborative research would have on society. To this end, this study investigated academic staff’s perception and willingness to be involved in collaborative research for the purpose of proffering solutions to societal problems. The study adopted a descriptive research design. The population comprised academic staff in southern Nigeria. The sample was drawn through a convenient sampling technique. The data were collected using a questionnaire titled “Perception and Willingness to Participate in Collaborative Research Questionnaire (PWPCRQ)’ using Google Forms. Data collected were analyzed using descriptive statistics of simple percentages, mean and charts. The findings showed that Academic Staff’s readiness to participate in collaborative research is to a great extent (89%) and they participate in collaborative research very often (51%). The Academic Staff was involved more in collaboration research among their colleagues within their universities (1.98) than participation in inter-disciplines collaboration (1.47) with their colleagues outside Nigeria. Collaborative research was perceived to impact on development (2.5). Collaborative research offers the following benefits to members’ aggregation of views, the building of an extensive network of contacts, enhancement of sharing of skills, facilitation of tackling complex problems, increased visibility of research network and citations and promotion of funding opportunities. The study concluded that Academic staff in universities in the South-West of Nigeria participate in collaborative research but with their colleagues within Nigeria rather than outside the country. Based on the findings, it was recommended that the management of universities in South-West Nigeria should encourage collaborative research with some incentives.Keywords: collaboration, research, development, participation
Procedia PDF Downloads 621859 Do European Hedge Fund Managers Time Market Liquidity?
Authors: Soumaya Ben Kheilifa, Dorra Mezzez Hmaied
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We propose two approaches to examine whether European hedge fund managers can time market liquidity. Using a sample of 1616 European hedge funds, we find evidence of liquidity timing. More importantly, this ability adds economic value to investors. Thus, it represents valuable managerial skill and a major source of European hedge funds’ performance. Also we show that the majority of these funds demonstrate liquidity timing ability especially during liquidity crisis. Finally, it emerged that our main evidence of liquidity timing remains significant after controlling for market timing and volatility timing.Keywords: european hedge funds, liquidity timing ability, market liquidity, crisis
Procedia PDF Downloads 3921858 Empowering Youth Through Pesh Poultry: A Transformative Approach to Addressing Unemployment and Fostering Sustainable Livelihoods in Busia District, Uganda
Authors: Bisemiire Anthony,
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PESH Poultry is a business project proposed specifically to solve unemployment and income-related problems affecting the youths in the Busia district. The project is intended to transform the life of the youth in terms of economic, social and behavioral, as well as the domestic well-being of the community at large. PESH Poultry is a start-up poultry farm that will be engaged in the keeping of poultry birds, broilers and layers for the production of quality and affordable poultry meat and eggs respectively and other poultry derivatives targeting consumers in eastern Uganda, for example, hotels, restaurants, households and bakeries. We intend to use a semi-intensive system of farming, where water and some food are provided in a separate nighttime shelter for the birds; our location will be in Lumino, Busia district. The poultry project will be established and owned by Bisemiire Anthony, Nandera Patience, Naula Justine, Bwire Benjamin and other investors. The farm will be managed and directed by Nandera Patience, who has five years of work experience and business administration knowledge. We will sell poultry products, including poultry eggs, chicken meat, feathers and poultry manure. We also offer consultancy services for poultry farming. Our eggs and chicken meat are hygienic, rich in protein and high quality. We produce processes and packages to meet the standard organization of Uganda and international standards. The business project shall comprise five (5) workers on the key management team who will share various roles and responsibilities in the identified business functions such as marketing, finance and other related poultry farming activities. PESH Poultry seeks 30 million Ugandan shillings in long-term financing to cover start-up costs, equipment, building expenses and working capital. Funding for the launch of the business will be provided primarily by equity from the investors. The business will reach positive cash flow in its first year of operation, allowing for the expected repayment of its loan obligations. Revenue will top UGX 11,750,000, and net income will reach about UGX115 950,000 in the 1st year of operation. The payback period for our project is 2 years and 3 months. The farm plans on starting with 1000 layer birds and 1000 broiler birds, 20 workers in the first year of operation.Keywords: chicken, pullets, turkey, ducks
Procedia PDF Downloads 911857 Architectural Design Strategies and Visual Perception of Contemporary Spatial Design
Authors: Nora Geczy
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In today’s architectural practice, during the process of designing public, educational, healthcare and cultural space, human-centered architectural designs helping spatial orientation, safe space usage and the appropriate spatial sequence of actions are gaining increasing importance. Related to the methodology of designing public buildings, several scientific experiments in spatial recognition, spatial analysis and spatial psychology with regard to the components of space producing mental and physiological effects have been going on at the Department of Architectural Design and the Interdisciplinary Student Workshop (IDM) at the Széchenyi István University, Győr since 2013. Defining the creation of preventive, anticipated spatial design and the architectural tools of spatial comfort of public buildings and their practical usability are in the limelight of our research. In the experiments applying eye-tracking cameras, we studied the way public spaces are used, especially concentrating on the characteristics of spatial behaviour, orientation, recognition, the sequence of actions, and space usage. Along with the role of mental maps, human perception, and interaction problems in public spaces (at railway stations, galleries, and educational institutions), we analyzed the spatial situations influencing psychological and ergonomic factors. We also analyzed the eye movements of the experimental subjects in dynamic situations, in spatial procession, using stairs and corridors. We monitored both the consequences and the distorting effects of the ocular dominance of the right eye on spatial orientation; we analyzed the gender-based differences of women and men’s orientation, stress-inducing spaces, spaces affecting concentration and the spatial situation influencing territorial behaviour. Based on these observations, we collected the components of creating public interior spaces, which -according to our theory- contribute to the optimal usability of public spaces. We summed up our research in criteria for design, including 10 points. Our further goals are testing design principles needed for optimizing orientation and space usage, their discussion, refinement, and practical usage.Keywords: architecture, eye-tracking, human-centered spatial design, public interior spaces, visual perception
Procedia PDF Downloads 1101856 The Impact of Artificial Intelligence on Construction Projects
Authors: Muller Salah Zaky Toudry
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The complexity arises in defining the development great due to its notion, based on inherent market situations and their requirements, the diverse stakeholders itself and their desired output. An quantitative survey based totally approach was adopted in this optimistic examine. A questionnaire-primarily based survey was performed for the assessment of production fine belief and expectations within the context of excellent development technique. The survey feedback of experts of the leading creation corporations/companies of Pakistan production industry have been analyzed. The monetary ability, organizational shape, and production revel in of the construction companies shaped basis for their selection. The great belief become located to be venture-scope-orientated and taken into consideration as an extra cost for a production assignment. Any excellent improvement technique changed into expected to maximize the profit for the employer, via enhancing the productiveness in a creation project. The look at is beneficial for the construction specialists to evaluate the prevailing creation great perception and the expectations from implementation of any pleasant improvement approach in production projects.Keywords: correlation analysis, lean construction tools, lean construction, logistic regression analysis, risk management, safety construction quality, expectation, improvement, perception client loyalty, NPS, pre-construction, schedule reduction
Procedia PDF Downloads 101855 An Investigation into Fraud Detection in Financial Reporting Using Sugeno Fuzzy Classification
Authors: Mohammad Sarchami, Mohsen Zeinalkhani
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Always, financial reporting system faces some problems to win public ear. The increase in the number of fraud and representation, often combined with the bankruptcy of large companies, has raised concerns about the quality of financial statements. So, investors, legislators, managers, and auditors have focused on significant fraud detection or prevention in financial statements. This article aims to investigate the Sugeno fuzzy classification to consider fraud detection in financial reporting of accepted firms by Tehran stock exchange. The hypothesis is: Sugeno fuzzy classification may detect fraud in financial reporting by financial ratio. Hypothesis was tested using Matlab software. Accuracy average was 81/80 in Sugeno fuzzy classification; so the hypothesis was confirmed.Keywords: fraud, financial reporting, Sugeno fuzzy classification, firm
Procedia PDF Downloads 2471854 The Impact of Corporate Social Responsibility Perception on Organizational Commitment: The Case of Cabin Crew in a Civil Aviation Company
Authors: Şeyda Kaya
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The aim of this study is to examine the relationship between corporate social responsibility perception and organizational commitment among Turkish cabin crew. At the same time, the social responsibility perception and organizational commitment scores of the participants were compared according to their gender, age, education level, title, and work experience. In the globalizing world, businesses have developed some innovative marketing methods in order to survive and strengthen their place in the market. Nowadays, consumers who are connected to the brand with an emotional bond rather than being just consumers. Corporate Social Responsibility Projects, on the one hand, provide social benefit, on the other hand, increase the brand awareness of businesses by providing credibility in the eyes of consumers. The rapid increase of competition, requires businesses to use their human resources, which is the most important resource to sustain their existence, in the most effective and efficient way. For this reason, the concept of ‘Organizational Commitment’ has become an important research topic for business and academics. Although there are studies in the literature to determine the effect of the perception of corporate social Responsibility on Organizational Commitment in Banking and Finance and Tourism sectors, there are no studies conducted specifically for the Turkish aviation sector to our best knowledge. Personal information form, CSR scale, Importance of CSR scale, Organizational commitment scale were used as data collection tools in the research. CSR Scale created by Türker (2006). was used to find out how employees felt about CSR. Importance of CSR Scale through a subscale of the Perceived Role of Ethics and Social Responsibility (PRESOR) that Etheredge (1999) converted into a two-factor framework, the significance of social responsibility for employees was assessed. Organizational Commitment Scale, Mowday, Steers, and Porter (1979) created the OCQ, which uses 15 measures to evaluate global commitment to the organization. As a result of the study, there is a significant positive relationship between the participants' CSR scale sub-dimensions, CSR to Employees, CSR to Customers, CSR to Society, CSR to Government, CSR to Natural Environment, CSR to Next Generation, CSR to Governmental Organizations, Importance of CSR, and Organizational Commitment scores. As a result; as the participants' Corporate Social Responsibility scores increase, their organizational commitment increases. To summarize the findings of our study, the scores obtained from the CSR scale and the scores obtained from the Organizational Commitment scale were found to have a positive and significant relationship. In other words, if the participants value the corporate social responsibility projects of the institution they work for and think that they spare time and effort, the importance they attach to the corporate social responsibility projects and their organizational commitment to the institution they work for, increase. Similarly, the scores obtained from the Importance of CSR and the scores obtained from the Organizational Commitment scale also have a positive and significant relationship. As the importance given to corporate social responsibility projects by the participants increases, their organizational commitment to the institution they work for also increases.Keywords: corporate social responsibility, organizational commitment, Turkish cabin crew, aviation
Procedia PDF Downloads 1091853 Price Gouging in Time of Covid-19 Pandemic: When National Competition Agencies are Weak Institutions that Exacerbate the Effects of Exploitative Economic Behaviour
Authors: Cesar Leines
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The social effects of the pandemic are significant and diverse, most of those effects have widened the gap of economic inequality. Without a doubt, each country faces difficulties associated with the strengths and weaknesses of its own institutions that can address these causes and consequences. Around the world, pricing practices that have no connection to production costs have been used extensively in numerous markets beyond those relating to the supply of essential goods and services, and although it is not unlawful to adjust pricing considering the increased demand of certain products, shortages and disruption of supply chains, illegitimate pricing practices may arise and these tend to transfer wealth from consumers to producers that affect the purchasing power of the former, making people worse off. High prices with no objective justification indicate a poor state of the competitive process in any market and the impact of those underlying competition issues leading to inefficiency is increased when national competition agencies are weak and ineffective in enforcing competition in law and policy. It has been observed that in those countries where competition authorities are perceived as weak or ineffective, price increases of a wide range of products and services were more significant during the pandemic than those price increases observed in countries where the perception of the effectiveness of the competition agency is high. When a perception is created of a highly effective competition authority, one which enforces competition law and its non-enforcement activities result in the fulfillment of its substantive functions of protecting competition as the means to create efficient markets, the price rise observed in markets under its jurisdiction is low. A case study focused on the effectiveness of the national competition agency in Mexico (COFECE) points to institutional weakness as one of the causes leading to excessive pricing. There are many factors that contribute to its low effectiveness and which, in turn, have led to a very significant price hike, potentiated by the pandemic. This paper contributes to the discussion of these factors and proposes different steps that overall help COFECE or any other competition agency to increase the perception of effectiveness for the benefit of the consumers.Keywords: agency effectiveness, competition, institutional weakness, price gouging
Procedia PDF Downloads 1751852 Electroencephalogram Study of Change Blindness in Mindful Subjects
Authors: Lea Lachaud, Aida Raoult, Marion Trousselard, Francois B. Vialatte
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This paper addresses mindfulness from a psychological and neuroscientific perspective, by studying how it modulates attention. Being mindful defines a state characterized by 1-an attention directed to the subjective experience of present moment, 2-an unconditional acceptance of this experience, and 3-the rejection of systematic rationalization in favor of plain awareness. The aim of this study is to investigate whether perceptual salience filters are lowered in a ‘mindful’ condition by exploring the role of being mindful in focused visual attention. Over the past decade, mindfulness therapies have seen a surge in popularity. While the outcomes of these therapies have been widely discussed, the mechanisms whereby meditation affects the brain remain mostly unknown. To explore the role of mindfulness in focused visual attention, we conducted a change blindness experiment on 24 subjects, 12 of them being mindful according to the Freiburg Mindfulness Inventory (FMI) scale. Our results suggest that mindful subjects are less affected by change blindness than non-mindful subjects. Furthermore, EEG measurements performed during the experiments may expose neural correlates specific to the mindful state on P300 evoked potentials. Finally, the analysis of both amplitude and latency caused by the perception of a change over 864 recordings may reveal biomarkers that are typical of this state. The paper concludes by discussing the implications of these results for further research.Keywords: EEG, change blindness, mindfulness, p300, perception, visual attention
Procedia PDF Downloads 2561851 Psychological Intervention for Partners Post-Stroke: A Case Study
Authors: Natasha Yasmin Felles, Gerard Riley
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Background and Aims: Relationship breakdown is typical when one partner lives with an acquired brain injury caused by issues like a stroke. Research has found that the perception of relationship satisfaction decreases following such an injury among non-injured partners. Non-injured partners also are found to experience caregiver stress/burden as they immediately have to take the role of a caregiver along with being a partner of the injured. Research has also found that the perception of a continuous relationship, i.e. the perception of the relationship to be essentially the same as it was before the injury, also changes among those caregiving partners. However, there is a lack of available intervention strategies that can help those partners with both individual and relationship difficulties. The aim of this case study was to conduct a pilot test of an intervention aimed to explore whether it is possible to support a partner to experience greater continuity within the relationship poststroke, and what benefits such a change might have. Method: A couple, where one partner experienced an acquired brain injury poststroke were provided with Integrated Behavioural Couples Therapy for 3-months. The intervention addressed goals identified as necessary by the couple and by the formulation of their individual and relationship difficulties, alongside the goal of promoting relationship continuity. Before and after measures were taken using a battery of six questionnaires to evaluate changes in perceptions of continuity, stress, and other aspects of the relationship. Results: Both quantitative and qualitative data showed that relationship continuity was improved after the therapy, as were the measures of stress and other aspects of the relationship. The stress felt by the person with the acquired brain injury also showed some evidence of improvement. Conclusion: The study found that perceptions of relationship continuity can be improved by therapy and that improving these might have a beneficial impact on the stress felt by the carer, their satisfaction with the relationship and overall levels of conflict and closeness within the relationship. The study suggested the value of further research on enhancing perceptions of continuity in the relationship after an acquired brain injury. Currently, the findings of the study have been used to develop a pilot feasibility study to collect substantive evidence on the impact of the intervention on the couples and assess its feasibility and acceptability, which will help in further developing a specific generalized relationship continuity intervention, that will be beneficial in preventing relationship breakdown in the future.Keywords: acquired brain injury, couples therapy, relationship continuity, stroke
Procedia PDF Downloads 1231850 A Theoretical Framework of Multifactor Systematic Risks in Equity Market: Behavioral Finance Paradigm
Authors: Jasman Tuyon, Zamri Ahmad
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Behavioral asset pricing research has been gaining momentum since in 1990s. However, it is still incomplete and has been criticized for some philosophical, theoretical and model specification limitations. Due to these drawbacks, investors’ behaviors as a source of risk in behavioral asset pricing modeling still remains disputable. This paper aims to address these issues with an alternative perspective based on behavioral finance paradigm. Specifically, this paper proposes a theoretical linkages of both fundamental and behavioral risks on stock prices formation and an extension of the multifactor stock pricing model by combining multi-factor fundamentals and behavioral risks factors.Keywords: behavioral finance, multifactor asset pricing, behavioral risks, fundamental risks
Procedia PDF Downloads 4971849 Capital Market Reaction to Governance and Disclosure Violations: Evidence from the Saudi Arabian Capital Market
Authors: Nasser Alsadoun
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Today's companies in Saudi Arabian capital market must comply with strict criteria and adhere to rigid corporate governance rules and continuous disclosure requirements. Unlike other regulators in the region, decision makers of the Capital Market Authority (hereafter CMA) of Saudi Arabia believes that the announcements of economic sanctions and penalties for non-compliance firms will foster more effective regulatory compliance and hence improve the quality of financial reporting. An implied argument put forward by the opponents, however, states that such penalties are unnecessary and stated to be onerous for non-compliance firms. Over that last years, the CMA has publicly announced several economic fines levied on some listed companies for their failing to comply with corporate governance and continuous disclosure regulation clauses, with the amount of fine levied ranges between 50,000 SR to 100,000 SR for each failing. Economic theory suggests that rational investors make decisions based on a cost-benefit principal. The regulatory intervention made by CMA on the announcement of economic sanctions has been costly to the society (economy) hoping that it improves the transparency of financial statements. It is argued, therefore, that threat of regulators and economic sanctions will provide incentives for firms’ managers to report more relevant and reliable accounting information, and the benefit of such announcements is likely to be reflected in the context of the quality of the financial reports. Yet, the economic consequences of the revealed fines announcement for non-compliance firms in Saudi Arabian market have not been examined. Thus, this study attempts to empirically examine whether market participants are pricing the supposed benefits of rigid governance and disclosure rules in the Saudi market. The study employs an event study methodology to assess the impact of CMA economic sanctions announcements on the market price of non-compliance firms. The study also estimates and examines bid–ask spread behavior of violated firms around the CMA announcements. The findings indicate that the CMA fines announcements for failing to comply with governance and disclosure rules do not appear to play any significant role in securities pricing. In addition, tests of bid-ask behavior does not indicate any significant increases in information asymmetry surrounding these announcements. While the CMA has developed many goals to increase the awareness of listed companies with the best governance and disclosure practices, it seems they have to develop more goals to improve market efficiency and increase investors and public awareness.Keywords: governance and disclosure violations, financial reporting quality, regulatory intervention, market efficiency
Procedia PDF Downloads 3051848 Higher Education Institution Students’ Perception on Educational Technology
Authors: Kuek Teik Sheng, Leaw Zee Guan, Lim Wah Kien, Ting Tin Tin
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Educational technology such as YouTube and Kahoot have arisen as an alternative to effective learning among higher education institutions. There are many researches done in carrying out experiments to test different educational technologies and received positive feedback from students. Yet, similar study is hardly found in Malaysia especially study that includes the latest educational technologies. As a developing country, it is crucial to ensure that these emerging technologies are assisting students in learning process before it is widely adopted in institutions. This paper conducted a study to explore the perception of higher education institution students on the current educational technologies in Malaysia which include online educational games, online videos/course, social media, presentation tools and resource management tool. Some of these technologies have not been looked into its potential in effective learning process. An online survey using questionnaire is conducted among a target of 300 university/college. In the survey, the result shows that majority of the target students in Malaysia agree that the current educational technologies help them in learning, understanding and manage their studies. It is necessary to discover students’ perceptions on the educational technologies in order to provide guidelines for the educators/institutions in selecting appropriate technology to conduct the lecture/tutorial efficiently and effectively.Keywords: education, educational technology, Facebook, PowerPoint, YouTube
Procedia PDF Downloads 2401847 Learner Autonomy Transfer from Teacher Education Program to the Classroom: Teacher Training is not Enough
Authors: Ira Slabodar
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Autonomous learning in English as a Foreign Language (EFL) refers to the use of target language, learner collaboration and students’ responsibility for their learning. Teachers play a vital role of mediators and facilitators in self-regulated method. Thus, their perception of self-guided practices dictates their implementation of this approach. While research has predominantly focused on inadequate administration of autonomous learning in school mostly due to lack of appropriate teacher training, this study examined whether novice teachers who were exposed to extensive autonomous practices were likely to implement this method in their teaching. Twelve novice teachers were interviewed to examine their perception of learner autonomy and their administration of this method. It was found that three-thirds of the respondents experienced a gap between familiarity with autonomous learning and a favorable attitude to this approach and their deficient integration of self-directed learning. Although learner-related and institution-oriented factors played a role in this gap, it was mostly caused by the respondents’ not being genuinely autonomous. This may be due to indirect exposure rather than explicit introduction of the learner autonomy approach. The insights of this research may assist curriculum designers and heads of teacher training programs to rethink course composition to guarantee the transfer of methodologies into EFL classes.Keywords: learner autonomy, teacher training, english as a foreign language (efl), genuinely autonomous teachers, explicit instruction, self-determination theory
Procedia PDF Downloads 571846 A Relational View for Financial Metrics in Logistics Service Providers
Authors: Paulo Sergio Altman Ferreira
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Relationship development plays an essential role in every logistics company. Logistics companies are service-based businesses essentially performing the flow of materials, housing, and inventory management for a wide range of customers. The service encounter between the logistics provider’s personnel and the customers may form a connection that will demonstrate a strong impact, not only to the customers' overall satisfaction but may also provide the perception of individualized services. Logistics services must drive value. It also shows a close influence on the quality and costs of client-centered services. If we describe logistics value creation as the function of quality perception of the client divided by service costs, there is a requirement to better outline and explain the measures and analytics for logistics costs and relationship performance. This critical shift to understand logistics services is a relevant contribution to capture how relationship value can be quantified. This might involve changing our current perspective on logistics providers beyond uniquely measuring the services in terms of activities, personnel levels, and financial/costs ratios. This paper argues that measuring value creation accomplishments of logistics services needs to consider the relational improvements for the wider range of logistics companies. Accurate logistics value requires a description of the financial impact of the relational perspective of the service.Keywords: logistics services providers, financial metrics, relationship management, value creation
Procedia PDF Downloads 1481845 Empirical Analysis of the Relationship between Voluntary Accounting Disclosures and Mongolian Stock Exchange Listed Companies’ Characteristics
Authors: Ernest Nweke
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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.Keywords: accounting, auditing, corporate disclosure, listed firms
Procedia PDF Downloads 1011844 On the Influence of the Covid-19 Pandemic on Tunisian Stock Market: By Sector Analysis
Authors: Nadia Sghaier
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In this paper, we examine the influence of the COVID-19 pandemic on the performance of the Tunisian stock market and 12 sectors over a recent period from 23 March 2020 to 18 August 2021, including several waves and the introduction of vaccination. The empirical study is conducted using cointegration techniques which allows for long and short-run relationships. The obtained results indicate that both daily growth in confirmed cases and deaths have a negative and significant effect on the stock market returns. In particular, this effect differs across sectors. It seems more pronounced in financial, consumer goods and industrials sectors. These findings have important implications for investors to predict the behavior of the stock market or sectors returns and to implement hedging strategies during the COVID-19 pandemic.Keywords: Tunisian stock market, sectors, COVID-19 pandemic, cointegration techniques
Procedia PDF Downloads 2001843 Understanding the Operational Challenges of Social Enterprises: A Review of Real-Life Issues in the Context of Developing Countries
Authors: Humayun Murshed
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There is growing importance of ‘social enterprise’ among the researchers and policy makers around the globe. Such enterprises have been viewed as alternative means for addressing the concerns relating to financing of corporate enterprises and social empowerment. This, some cases, has led to relatively unrealistic and higher level of expectations among policy makers and the members of the society at large. There is a general perception among different social actors that these enterprises provide universal and magic solution towards employment generation, and thus resulting in eradicating poverty, and ensuring equitable distribution of income and wealth. However, in many cases, these enterprises find a challenging journey in terms of prevailing market structure, socio-political environment, and unrealistic perception and expectations of social participants. This paper is focused on reviewing case studies based on empirical research and information from secondary sources and geared to looking at the challenges that social enterprises face. The research will draw the experience primarily from the developing countries’ perspective by adopting case study methodology. A tentative action plan will be suggested for further review by the policy makers and researchers in this growing arena of discipline. This research will attempt to highlight the myths and realities surrounding the operation of social enterprises.Keywords: social enterprises, social empowerment, economic development, financing need
Procedia PDF Downloads 1801842 Judicial Personality: Observing the Acceptable Limits
Authors: Sonia Anand Knowlton
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In many ways, judges can express their personality within and beyond their role as a judge. Judges can use their unique backgrounds and life experiences to inform their legal reasons and can also participate in certain extrajudicial activities outside of their role on the bench. For many judges, the line between the expression of this judicial personality, on the one hand, and the consequence of jeopardizing the public’s perception of their impartiality, on the other, is ambiguous if not wholly unclear. In the famous Canadian decision R v RDS, for instance, a Black judge who was hearing a case about police violence against a Black person was accused of being biased after she acknowledged that her community’s racial dynamics may have impacted the police’s conduct. Many within the legal community might find comfort in the belief that judges do not need to bring their ‘personality’ to the bench in order to uncover the law’s truths and impartially apply it. Indeed, and for a good reason, judges are often discouraged from allowing their personality to shine through in their role as a judge – because the expression of judicial personality can compromise the public perception of the impartiality of the administration of justice. This paper evaluates the theoretical constraints on the expression of judicial personality as a tool for legal decision-making and argues that judges from minority groups are held to a higher level of impartiality. Specifically, minority judges are disproportionately constrained from 1) using life experience to apply the law and 2) engaging in certain extrajudicial activities.Keywords: judging, legal decision making, judicial personality, extrajudicial activities
Procedia PDF Downloads 731841 The Role of Teacher-Student Relationship on Teachers’ Attitudes towards School Bullying
Authors: Ghada Shahrour, Nusiebeh Ananbh, Heyam Dalky, Mohammad Rababa, Fatmeh Alzoubi
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Positive teacher-student relationship has been found to affect students’ attitudes towards bullying and, in turn, their engagement in bullying behavior. However, no investigation has been conducted to explore whether teacher-student relationship affects teachers’ attitudes towards bullying. The aim of this study was to examine the role of teacher-student relationship on teachers’ attitudes towards bullying in terms of bullying seriousness, empathic responding, and likelihood to intervene in bullying situation. A cross-sectional, descriptive design was employed among a convenience sample of 173 school teachers (50.9% female) of 12 to 17-year-old students. The teachers were recruited from secondary public schools of three governorates in the Northern district of Jordan. Each group of students has multiple teachers for different subjects. Results showed that teacher-student relationship is partially related to teachers’ attitudes towards bullying. More specifically, having a close teacher-student relationship significantly increased teachers’ perception of bullying seriousness and empathy but not the likelihood to intervene. Research is needed to examine teachers’ obstacles for not providing bullying interventions, as the barriers may be culturally contextualized. Meanwhile, interventions that promote quality teacher-student relationship are necessary to increase teachers’ perception of bullying seriousness and empathy. Students have been found to adopt the values of their teachers, and this may deter them from engaging in bullying behavior.Keywords: school bullying, teachers’ attitudes, teacher-student relationship, adolescent students
Procedia PDF Downloads 1001840 The Influence of Audio on Perceived Quality of Segmentation
Authors: Silvio Ricardo Rodrigues Sanches, Bianca Cogo Barbosa, Beatriz Regina Brum, Cléber Gimenez Corrêa
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To evaluate the quality of a segmentation algorithm, the authors use subjective or objective metrics. Although subjective metrics are more accurate than objective ones, objective metrics do not require user feedback to test an algorithm. Objective metrics require subjective experiments only during their development. Subjective experiments typically display to users some videos (generated from frames with segmentation errors) that simulate the environment of an application domain. This user feedback is crucial information for metric definition. In the subjective experiments applied to develop some state-of-the-art metrics used to test segmentation algorithms, the videos displayed during the experiments did not contain audio. Audio is an essential component in applications such as videoconference and augmented reality. If the audio influences the user’s perception, using only videos without audio in subjective experiments can compromise the efficiency of an objective metric generated using data from these experiments. This work aims to identify if the audio influences the user’s perception of segmentation quality in background substitution applications with audio. The proposed approach used a subjective method based on formal video quality assessment methods. The results showed that audio influences the quality of segmentation perceived by a user.Keywords: background substitution, influence of audio, segmentation evaluation, segmentation quality
Procedia PDF Downloads 1151839 Evaluation of Age-Friendly Nursing Service System: KKU (AFNS:KKU) Model for the Excellence
Authors: Roongtiwa Chobchuen, Siriporn Mongkholthawornchai, Boonsong Hatawaikarn, Uriwan Chaichangreet, Kobkaew Thongtid, Pusda Pukdeekumjorn, Panita Limpawattana
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Background: Age-friendly nursing service system in Srinagarind Hospital has been developed continuously based on the value and cultural background of Thailand which corporates with the modified WHO’s Age friendly Primary Care Service System. It consists of 3 issues; 1) development of staff training, 2) age-friendly service and 3) appropriate physical environment. Objective: To evaluate the efficacy of Age-friendly Nursing Service System: KKU (AFNS:KKU) model and to evaluate factors associated with nursing perception with AFN:KKU. Study design: Descriptive study Setting: 31 wards that served older patients in Srinagarind Hospital Populations: Nursing staff from 11 departments (31 wards) Instrument: Age-friendly nursing care scale as perceived by hospitalized older person Procedure and statistical analysis: All participants were asked questions using age-friendly nursing care scale as perceived by hospitalized older person questionnaires. Descriptive statistics and multiple logistic regression analyses were used to analyse the outcomes. Results: There were 337 participants recruited in this study. The majority of them were women (92%) with the mean ages of 29 years and 77.45% were nurse practitioners. They had average nursing experiences of 5 years. The average scores of age-friendly nursing care scale were high and highest in the area of attitude and communication. Age, sex, educational level, duration of work among, and having experience in aging training were not associated with nursing perception where type of department was an independent factor. Nurses from department of Surgery and Orthopedic, Eye and ENT, special ward and Obstetrics and Gynecological had significant greater perception than nurses from Internal Medicine Department (p < 0.05). Conclusion: Nurses had high scores in all dimensions of age-friendly concept. The result indicates that nurses have good attitude to aging care which can lead to improve quality of care. Organization should support other domains of ageing care to achieve greater effectiveness in geriatric care.Keywords: age-friendly, nursing service system, excellence model, geriatric care
Procedia PDF Downloads 3431838 The Perceptions, Experiences, and Views of E-Tutors on Active Learning in the ODeL Context
Authors: Bunki Enid Pitsoane
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This study was influenced by the radical change in the tutorial system of UNISA, immigrating from face to face to E-tutoring. The study was undertaken to investigate the perceptions, experiences, and views of E-tutors in relation to active learning. The study is aimed at capturing the views and experiences of E-tutors as they are deemed to implement active learning within their E-tutoring. The problem was traced from Developmental and behaviorist’s theorists perspective and factors related to perception, experience, and views of E-tutors on active learning. The research is aligned with the views of constructivism which put more emphasis on situated learning, chaos, and digital factors. The basis of the theory is that learning is developmental, situational and context-sensitive and also digital. The theorists further purports that the tutor’s conception of teaching and learning influence their tutoring style. In order to support or reject the findings of the literature study, qualitative research in the form of interviews and document analysis were conducted. The sample of the study constituted of 10 E-tutors who are involved in tutoring modules from the College of Education. The identified E-tutors were randomly selected based on their availability. The data concerning E-tutors perception and experience was analysed and interpreted. The results of the empirical study indicated that some tutors are struggling to implement active learning because they are digital immigrants or they lack in digital knowledge which affect productivity in their teaching.Keywords: E-Tutoring, active learning, perceptions, views
Procedia PDF Downloads 2221837 Investigation of Adherence to Treatment, Perception, and Predictors of Adherence among Patients with End-Stage Renal Disease on Haemodialysis in the Eastern Region of Saudi Arabia: A Descriptive Cross-Sectional Study
Authors: Rima Al Garni, Emad Al Shdaifat, Sahar Elmetwalli, Mohammad Alzaid, Abdulrahman Alghothayyan, Sara Al Abd Al Hai, Seham Al Rashidi
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Aim: To investigate the prevalence of non-adherence of patients on haemodialysis and explore their perception of the importance of adherence to the therapeutic regime and estimate the predictors for adherence to the therapeutic regime. Background: End-stage renal disease is commonly treated by haemodialysis. Haemodialysis treatment alone is not effective in replacing kidney function. Diet and fluid restrictions, along with supplementary medications, are mandatory for the survival and well-being of patients. Hence, adherence to this therapeutic regimen is essential. However, non-adherence to diet and fluid restrictions, medications, and dialysis is common among patients on haemodialysis. Design: Descriptive cross-sectional method was applied to investigate the prevalence of non-adherence to treatment, including adherence to diet and fluid restrictions, medications, and dialysis sessions. Methods: Structured interviews were conducted using the Arabic version of the End-Stage Renal Disease Adherence Questionnaire. The sample included 230 patients undergoing haemodialysis in the Eastern Region of Saudi Arabia. Data were analysed using descriptive statistics and multiple regressions. Results/Findings: Most patients had good adherence (71.3%), and only 3.9% had poor adherence. The divorced or widowed patient had higher adherence compared with single (P=0.011) and married participants (P=0.045) through using the post hoc test. Patients above 60 years had higher adherence compared to patients below 40 years old (P=0.016) using the post hoc test. For the perception of the importance of adherence to the therapeutic regime subscale, two-thirds of the patients had lower scores (<=11). Conclusion: Adherence to therapeutic regime is high for three fourth of patients undergoing haemodialysis in the Eastern Region of Saudi Arabia; this finding is similar to results abstracted from the local literature. This result would help us highlight the needs of patients who are not compliant with their treatment plans and investigate the consequences of non-adherence on their well-being and general health. Hence, plan individualised therapeutic programmes that could raise their awareness and influence their adherence to therapeutic regimes.Keywords: adherence to treatment, haemodialysis, end stage renal disease, diet and fluid restrictions
Procedia PDF Downloads 921836 Evaluation and Selection of Construction Contractors by Polish Public Clients
Authors: Kozik Renata, Leśniak Agnieszka, Plebankiewicz Edyta
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Contracting authorities in the public sector are obligated to apply the principles provided for in the Polish law for the evaluation and selection of contractors. To analyze the methods of contractors, applied in practice by public clients, the notices of contract award results for construction works were analyzed. The analysis shows that the procedure selected more and more often is open to competitive bidding, where the assessment of the competence of contractors is not very precise, as well as non-competitive bidding, i.e. single source procurement. The share of procurement procedures, where the only criterion is price, is increasing. The solution to the problems existing here might be the introduction of one of the forms of pre-selection of contractors. The article also briefly discusses verification systems for companies applying for public contracts used in EU countries.Keywords: certification, contractors selection, open tendering, public investors
Procedia PDF Downloads 2851835 The Poetics of Space through the Prism of Geography: The Case of La Honte by Annie Ernaux
Authors: Neda Mozaffari
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This study represents an investigation into the poetics of space within Annie Ernaux's autobiographical work La honte, highlighting the intricate interplay among space, the individual, and society. The research aims to dissect the spatial dimension of the town Yvetot, the referential locale of the author's childhood, drawing upon the frameworks of geocriticism and geopoetics. Our analysis exposes a profound dialectical tension fundamentally predicated on the binaries of "interior/exterior" and "here/there," emphasizing how space and its occupants may reciprocally influence each other. This endeavor aspires to attribute meaning to space in Ernaux's writing in La honte and to forge a connection between spatial elements and the author's autobiographical perspective, heavily imprinted by social dynamics. Ernaux's approach fluctuates between certain binaries that segment space according to the collective perception of social hierarchy, thus unveiling the author's preoccupation with social distancing. Consequently, space transforms into a structured milieu that transfers fear and insecurity to the child, where spatial and architectural segregation further cements class divisions in terms of the language employed by its inhabitants. Ernaux's depiction of space serves both as a repository of collective memory and an instrument of social distinction, where her autobiographical perception echoes within a collective geography marked by class determinism and culture.Keywords: geocriticism, literary study, social class, social space, spatial analysis
Procedia PDF Downloads 571834 Group Boundaries against and Due to Identity Threat
Authors: Anna Siegler, Sara Bigazzi, Sara Serdult, Ildiko Bokretas
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Social identity emerging from group membership defines the representational processes of our social reality. Based on our theoretical assumption the subjective perception of identity threat leads to an instable identity structure. The need to re-establish the positive identity will lead us to strengthen group boundaries. Prejudice in our perspective offer psychological security those who thinking in exclusive barriers, and we suggest that those who identify highly with their ingroup/national identity and less with superordinate identities take distance from others and this is related to their perception of threat. In our study we used a newly developed questionnaire, the Multiple Threat and Prejudice Questionnaire (MTPQ) which measure identity threat at different dimensions of identification (national, existential, gender, religious) and the distancing of different outgroups, over and above we worked with Social Dominance Orientation (SDO) and Identification with All Humanity Scale (IWAH). We conduct one data collection (N=1482) in a Hungarian sample to examine the connection between national threat and distance-taking, and this survey includes the investigation (N=218) of identification with different group categories. Our findings confirmed that those who feel themselves threatened in their national identity aspects are less likely to identify themselves with superordinate groups and this correlation is much stronger when they think about the nation as a bio-cultural unit, while if nation defined as a social-economy entity this connection is less powerful and has just the opposite direction.Keywords: group boundaries, identity threat, prejudice, superordinate groups
Procedia PDF Downloads 4091833 Stakeholder Perceptions of Environmental, Social, and Governance Reporting Patterns: A Multi-Method Study
Authors: Samrina Jafrin, Till Talaulicar
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This study investigates stakeholder perceptions of environmental, social, and governance (ESG) reporting patterns and their effectiveness in enhancing trust and transparency. Utilizing a multi-method approach, including experimental research and systematic literature review, insights are gathered from investors, employees, customers, suppliers, managers, and community members. The findings reveal diverse stakeholder expectations and perceptions and emphasize the importance of effective ESG reporting strategies in building credibility and trust. This research contributes to the academic discourse on corporate sustainability reporting and provides practical recommendations for optimizing ESG reporting practices.Keywords: ESG reporting, stakeholder perceptions, corporate sustainability, transparency, trust
Procedia PDF Downloads 161832 Findings: Impact of a Sustained Health Promoting Workplace on Stock Price Performance and Beta; A Singapore Case
Authors: Wee Tong Liaw, Elaine Wong Yee Sing
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The main objective and focus of this study are to establish the significance of a sustained health promoting workplace on stock and portfolio returns focusing on companies listed on the Singapore stock exchange, using a two-factor model comprising of the single factor CAPM and a 'health promoting workplace' factor. The 'health promoting workplace' factor represents the excess returns derived between two portfolios of component stocks that, when combined, would represent a top tier stock market index in Singapore, namely the STI index. The first portfolio represents companies that are independently assessed by the Singapore’s Health Award, SHA, to have a sustained and comprehensive health promoting workplace (SHA-STI portfolio) and the second portfolio represents companies that had not been independently assessed (Non-SHA STI portfolio). Since 2001, many companies in Singapore have voluntarily participated in the bi-annual Singapore HEALTH Award initiated by the Health Promotion Board of Singapore (HPB). The Singapore HEALTH Award (SHA), is an industry-wide award and assessment process. SHA assesses and recognizes employers in Singapore for implementing a comprehensive and sustainable health promotion programme at their workplaces. When using a ten year holding period instead of a one year holding period, excess returns in the SHA-STI portfolio over Non-SHA STI portfolio were consistently being observed over all test periods, during 2001 to 2013. In addition, when applied to the SHA-STI portfolio, results from the Two Factor Model consistently revealed higher explanatory powers across all test periods for the portfolio as well as all the individual component stocks in SHA-STI portfolio, than the single factor CAPM model. However, with respect to attaining higher level of achievement in the Singapore Health Award, this study did not show any incentive for selecting listed companies that have achieved a higher level of award. Results from this study would give further insights to investors and fund managers alike who intend to consider health promoting workplace as a risk factor in their stock or portfolio selection process, in particular for investors who have a preference for STI’s component stocks and with a longer investment horizon. Key micro factors like management abilities, business development strategies and production capabilities that meet the needs of market would create the demand for a company’s product(s) or service(s) and consequently contribute to its top line and profitability. Thereafter, the existence of a sustainable health promoting workplace would be a key catalytic factor in sustaining a productive workforce needed to support the continued success of a profitable business.Keywords: asset pricing model, company's performance, stock returns, financial risk factor, sustained health promoting workplace
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