Search results for: host country language
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8174

Search results for: host country language

1304 Academic Staff’s Perception and Willingness to Participate in Collaborative Research: Implication for Development in Sub-Saharan Africa

Authors: Ademola Ibukunolu Atanda

Abstract:

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

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1303 From Being to Becoming: Emancipation and Empowerment in the African Diaspora

Authors: R. Vidhya

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Diasporic writings present a comprehensive view of social, cultural and psychological dualities of immigrants. Isolation and the strong feelings of insecurity and inferiority due to constant marginalization coupled with a nostalgia for their motherland, its customs, culture, language, food and people which keep haunting the minds of immigrants are the major themes that are handled by diasporic writers. In the African diaspora, more than the men, it is the women who face the brunt and burden of the triple jeopardy – the racial, class and gender discrimination. Women writers from Africa have successfully sketched the plight of African women in the diaspora. Buchi Emecheta, a Nigerian woman writer deftly portrays the African Diaspora in her novels. She skillfully weaves her stories with her own experiences as an immigrant in the United Kingdom. She portrays the immigrant life and psychology through numerous themes like exile, geographical shift of locations, transactions of culture, political instability and the dilemma of moral and religious ideologies in her diasporic novels Second-class Citizen, Gwendolyn and Kehinde. The contemporary Nigerian woman writer Chimamanda Ngozi Adichie has also dexterously depicted the diasporic dilemma of her protagonist Ifemelu in Americannah, who initially has the experience of a despondent and a downcast in the United States of America. This paper aims to analyse the diasporic sentiments and sensibilities of the Nigerian Igbo women writers Buchi Emecheta and Chimamanda Ngozi Adichie whose women characters finally find emancipation and empowerment in the African Diaspora. This study is based on the Africana Womanist Literary theory propounded by Clenora Hudson-Weems.

Keywords: African Diaspora, Nigerian women writers, Buchi Emecheta, Chimamanda Ngozi Adichie, emancipation, empowerment

Procedia PDF Downloads 287
1302 The Effect of Tax Evasion and Avoidance on Somalia’s Economy

Authors: Mohamed Salad Ahmed

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This study explores the impact of tax evasion and avoidance on the economy of Somalia. Somalia's economy is largely informal and cash-based, making it challenging to accurately assess the extent of tax evasion and avoidance. However, it is widely recognized that these practices have significant negative effects on the economy, including reduced government revenue, an uneven playing field for businesses, corruption, and a lack of access to international aid and investment. The study focuses on identifying strategies and solutions to reduce tax evasion and avoidance and increase revenue collection. This includes improving the government's capacity to enforce tax laws and regulations, creating a more transparent and accountable tax system, and increasing public awareness of the importance of paying taxes. By addressing these issues, Somalia can improve its economic stability and enhance its ability to provide essential public services, reduce poverty, and promote growth and development. Tax evasion and avoidance have a significant negative impact on the economy of Somalia. The informal nature of the country's economy and the difficulty in accurately assessing the extent of tax evasion and avoidance make it challenging to address these issues effectively. The lack of government revenue resulting from tax evasion and avoidance makes it difficult for the government to fund essential services, leading to a decline in the quality of public services and hindering economic growth. Tax evasion and avoidance also create an uneven playing field for businesses, discourage investment, contribute to corruption, and undermine the rule of law. Additionally, tax evasion and avoidance can make it more difficult for Somalia to access international aid and investment. Addressing these issues will require a concerted effort by the government to strengthen tax collection and enforcement, as well as by the international community to provide technical assistance and support. This abstract highlights the importance of addressing tax evasion and avoidance in Somalia and the potential benefits of doing so.

Keywords: tax evasion, tax avoidance, Somalia economy, revenue collection, informal economy, corruption economic growth, investment, tax policy, tax administration, governance, private sector

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1301 Understanding the Impact of Ambience, Acoustics, and Chroma on User Experience through Different Mediums and Study Scenarios

Authors: Mushty Srividya

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Humans that inhabit a designed space consciously or unconsciously accept the spaces which have an impact on how they perceive, feel and act accordingly. Spaces that are more interactive and communicative with the human senses become more interesting. Interaction in architecture is the art of building relationships between the user and the spaces. Often spaces are form-based, function-based or aesthetically pleasing spaces but they are not interactive with the user which actually has a greater impact on how the user perceives the designed space and appreciate it. It is very necessary for a designer to understand and appreciate the human character and design accordingly, wherein the user gets the flexibility to explore and experience it for themselves rather than the designed space dictating the user how to perceive or feel in that space. In this interaction between designed spaces and the user, a designer needs to understand the spatial potential and user’s needs because the design language varies with varied situations in accordance with these factors. Designers often have the tendency to construct spaces with their perspectives, observations, and sense the space in their range of different angles rather than the users. It is, therefore, necessary to understand the potential of the space by understanding different factors and improve the quality of space with the help of creating better interactive spaces. For an interaction to occur between the user and space, there is a need for some medium. In this paper, light, color, and sound will be used as the mediums to understand and create interactions between the user and space, considering these to be the primary sources which would not require any physical touch in the space and would help in triggering the human senses. This paper involves in studying and understanding the impact of light, color and sound on different typologies of spaces on the user through different findings, articles, case studies and surveys and try to get links between these three mediums to create an interaction. This paper also deals with understanding in which medium takes an upper hand in a varied typology of spaces and identify different techniques which would create interactions between the user and space with the help of light, color, and sound.

Keywords: color, communicative spaces, human factors, interactive spaces, light, sound

Procedia PDF Downloads 211
1300 Recent Legal Changes in Turkish Commercial Law to Be a Part of International Markets and Their Results

Authors: Ibrahim Arslan

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Since 1984, Turkey has experienced a significant transformation in legal and economic matters. The most consequential examples of this transformation in recent years are the renewal of the Commercial Code and the Check Act. Nowadays, the commercial activity is not limited within the boundaries of the country; on the contrary, as required by the global economy, it has an international dimension. For this reason, unlike some other legal principles, the rules regulating the commercial life should be compatible with the international standards as much as possible. Otherwise the development possibility in the global markets will be limited. The Check Act has been adopted in 2009 and the Commercial Code has been adopted in 2011. The Commercial Code has been entered into force on 1 July 2012. The international dimension of check is in-disputable for it is based on the Geneva Convention. However, the Turkish business life has created a unique application of this legal tool. This application is called “post-date” checks. Indeed the majority of the checks being used in the market are post-dated checks. The holders of these checks have waited the date written on the check for presentation and collection. Thus, the actual situation has occurred. This actual situation has been legitimized via Check Act No. 5941 and post dated checks have gained a legal status. In the preparation of the new the Turkish Commercial Code one of the goals is "to ensure that the Turkish commercial law becomes a part of the international market". To achieve this goal, significant changes have been made especially concerning the independent external audition of the corporations, the board structure and public disclosure regulations. These changes aim to facilitate the internationalization of Turkish corporations as well as intensification of foreign direct investments through foreign capital. Although the target has been determined this way, after the adoption but five days before the entry into force of the Turkish Commercial Code No. 6102, a law made backward going alterations concerning independent external audition and public disclosure regulations. Turkish Commercial Code has been currently in force with its altered status. Both the regulations in the Check Act as well as the changes in the Commercial Code are not compatible with the goals introduced by rationale “to ensure Turkish commercial law to be a part of the international market” as such.

Keywords: Turkish Commercial Code No. 6102, Turkish Check Act, “post-date” checks, legal changes

Procedia PDF Downloads 294
1299 Modern Methods of Construction (MMC): The Potentials and Challenges of Using Prefabrication Technology for Building Modern Houses in Afghanistan

Authors: Latif Karimi, Yasuhide Mochida

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The purpose of this paper is to study Modern Methods of Construction (MMC); specifically, the prefabrication technology and check the applicability, suitability, and benefits of this construction technique over conventional methods for building new houses in Afghanistan. Construction industry and house building sector are a key contributor to Afghanistan’s economy. However, this sector is challenged with lack of innovation and severe impacts that it has on the environment due to huge amount of construction waste from building, demolition and or renovation activities. This paper studies the prefabrication technology, a popular MMC that is becoming more common, improving in quality and being available in a variety of budgets. Several feasibility studies worldwide have revealed that this method is the way forward in improving construction industry performance as it has been proven to reduce construction time, construction wastes and improve the environmental performance of the construction processes. In addition, this study emphasizes on 'sustainability' in-house building, since it is a common challenge in housing construction projects on a global scale. This challenge becomes more severe in the case of under-developed countries, like Afghanistan. Because, most of the houses are being built in the absence of a serious quality control mechanism and dismissive to basic requirements of sustainable houses; well-being, cost-effectiveness, minimization - prevention of wastes production during construction and use, and severe environmental impacts in view of a life cycle assessment. Methodology: A literature review and study of the conventional practices of building houses in urban areas of Afghanistan. A survey is also being completed to study the potentials and challenges of using prefabrication technology for building modern houses in the cities across the country. A residential housing project is selected for case study to determine the drawbacks of current construction methods vs. prefabrication technique for building a new house. Originality: There are little previous research available about MMC considering its specific impacts on sustainability related to house building practices. This study will be specifically of interest to a broad range of people, including planners, construction managers, builders, and house owners.

Keywords: modern methods of construction (MMC), prefabrication, prefab houses, sustainable construction, modern houses

Procedia PDF Downloads 243
1298 Management Practices and Economic Performance of Smallholder Dairy Cattle Farms in Southern Vietnam

Authors: Ngoc-Hieu Vu

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Although dairy production in Vietnam is a relatively new agricultural activity, milk production increased remarkably in recent years. Smallholders are still the main drivers for this development, especially in the southern part of the country. However, information on the farming practices is very limited. Therefore, this study aimed to characterize husbandry practices, educational experiences, decision-making practices, constraints, income and expenses of smallholder dairy farms in Southern Vietnam. A total of 200 farms, located in the regions Ho Chi Minh (HCM, N=80 farms), Lam Dong (N=40 farms), Binh Duong (N=40 farms) and Long An (N=40 farms) were included. Between October 2013 and December 2014 farmers were interviewed twice. On average, farms owned 3.200m2, 2.000m2, and 193m2 of pasture, cropping and housing area, respectively. The number of total, milking and dry cows, heifers, and calves were 20.4, 11.6, 4.7, 3.3, and 2.9 head. The number of lactating dairy cows was higher (p<0.001) in HCM (15.5) and Lam Dong (14.7) than in Binh Duong (6.7) and Long An (10.7). Animals were mainly crossbred Holstein-Friesian (HF) cows with at least 75% HF origin (84%), whereas a higher (P<0.001) percentage of purebred HF was found in HCM and Lam Dong and crossbreds in Binh Duong and Long An. Animals were mainly raised in tie-stalls (94%) and machine-milked (80%). Farmers used their own replacement animals (76%), and both genetic and phenotypic information (67%) for selecting sires. Farmers were predominantly educated at primary school level (53%). Major constraints for dairy farming were the lack of capital (43%), diseases (17%), marketing (22%), lack of knowledge (8%) and feed (7%). Monthly profit per lactating cow was superior in Lam Dong (2,817 thousand VND) and HCM (2,798 thousand VND) compared to other regions in Long An (2,597 thousand VND), and Binh Duong (1,775 thousand VND). Regional differences may be mainly attributed to environmental factors, urbanization, and particularly governmental support and the availability of extension and financial institutions. Results from this study provide important information on farming practices of smallholders in Southern Vietnam that are useful in determining regions that need to be addressed by authorities in order to improve dairy production.

Keywords: dairy farms, milk yield, Southern Vietnam, socio-economics

Procedia PDF Downloads 465
1297 Comparison of Deep Learning and Machine Learning Algorithms to Diagnose and Predict Breast Cancer

Authors: F. Ghazalnaz Sharifonnasabi, Iman Makhdoom

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Breast cancer is a serious health concern that affects many people around the world. According to a study published in the Breast journal, the global burden of breast cancer is expected to increase significantly over the next few decades. The number of deaths from breast cancer has been increasing over the years, but the age-standardized mortality rate has decreased in some countries. It’s important to be aware of the risk factors for breast cancer and to get regular check- ups to catch it early if it does occur. Machin learning techniques have been used to aid in the early detection and diagnosis of breast cancer. These techniques, that have been shown to be effective in predicting and diagnosing the disease, have become a research hotspot. In this study, we consider two deep learning approaches including: Multi-Layer Perceptron (MLP), and Convolutional Neural Network (CNN). We also considered the five-machine learning algorithm titled: Decision Tree (C4.5), Naïve Bayesian (NB), Support Vector Machine (SVM), K-Nearest Neighbors (KNN) Algorithm and XGBoost (eXtreme Gradient Boosting) on the Breast Cancer Wisconsin Diagnostic dataset. We have carried out the process of evaluating and comparing classifiers involving selecting appropriate metrics to evaluate classifier performance and selecting an appropriate tool to quantify this performance. The main purpose of the study is predicting and diagnosis breast cancer, applying the mentioned algorithms and also discovering of the most effective with respect to confusion matrix, accuracy and precision. It is realized that CNN outperformed all other classifiers and achieved the highest accuracy (0.982456). The work is implemented in the Anaconda environment based on Python programing language.

Keywords: breast cancer, multi-layer perceptron, Naïve Bayesian, SVM, decision tree, convolutional neural network, XGBoost, KNN

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1296 Gender Justice and Empowerment: A Study of Chhara Bootlegger Women of Ahmedabad

Authors: Neeta Khurana, Ritu Sharma

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This paper is an impact assessment study of the rehabilitation work done for Chhara women in the rural precincts of Ahmedabad. The Chharas constitute a denotified tribe and live in abject poverty. The women of this community are infamous absconders of law and active bootleggers of locally made liquor. As part of a psychological study with a local NGO, the authors headed a training program aimed at rehabilitating and providing these women alternate modes of employment, thereby driving them away from a life of crime. The paper centers on the idea of women entrepreneurship and women empowerment. It notes the importance of handholding in a conflict situation. Most of the research on Chharas is either focused on victimising them for state-sponsored violence or mostly makes a plea on reconditioning them in the mainstream. Going against this trend, this paper which documents the study argues that making these poor women self-dependent is a panacea for their sluggish development. The alienation caused due to the demonisation of the community has made them abandon traditional modes of employment. This has further led the community astray into making illegal country liquor causing further damage to their reputation. Women are at the centre of this vicious circle facing much repression and ostracisation. The study conducted by the PDPU team was an attempt to change this dogmatic alienation of these poor women. It was found that with consistent support and reformist approach towards law, it is possible to drive these women away from a life of penury repression and crime. The aforementioned study uses empirical tools to verify this claim. Placed at the confluence of the sociology of gender and psychology, this paper is a good way to argue that law enforcement cannot be effective without sensitisation to the ground realities of conflict. The study conducted from which the paper borrows was a scientific survey focused on markers of gender and caste realities of the Chharas. The paper mentions various dynamics involved in the training program that paved the way for the successful employment of the women. In an attempt to explain its uniqueness, the paper also has a section on comparing similar social experiments.

Keywords: employment, gender, handholding, rehabilitation

Procedia PDF Downloads 131
1295 Revised Risk Priority Number in Failure Mode and Effects Analysis Model from the Perspective of Healthcare System

Authors: Fatemeh Rezaei, Mohammad H. Yarmohammadian, Masoud Ferdosi, Abbas Haghshnas

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Background: Failure Modes and Effect Analysis is now having known as the main methods of risk assessment and the accreditation requirements for many organizations. The Risk Priority Number (RPN) approach is generally preferred, especially for its easiness of use. Indeed it does not require statistical data, but it is based on subjective evaluations given by the experts about the Occurrence (O i), the Severity (Si) and the Detectability (D i) of each cause of failure. Methods: This study is a quantitative – qualitative research. In terms of qualitative dimension, method of focus groups with inductive approach is used. To evaluate the results of the qualitative study, quantitative assessment was conducted to calculate RPN score. Results; We have studied patient’s journey process in surgery ward and the most important phase of the process determined Transport of the patient from the holding area to the operating room. Failures of the phase with the highest priority determined by defining inclusion criteria included severity (clinical effect, claim consequence, waste of time and financial loss), occurrence (time- unit occurrence and degree of exposure to risk) and preventability (degree of preventability and defensive barriers) and quantifying risks priority criteria in the context of RPN index. Ability of improved RPN reassess by root cause (RCA) analysis showed some variations. Conclusions: Finally, It could be concluded that understandable criteria should have been developed according to personnel specialized language and communication field. Therefore, participation of both technical and clinical groups is necessary to modify and apply these models.

Keywords: failure mode, effects analysis, risk priority number(RPN), health system, risk assessment

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1294 Components and Public Health Impact of Population Growth in the Arab World

Authors: Asharaf Abdul Salam, Ibrahim Elsegaey, Rshood Khraif, Abdullah AlMutairi, Ali Aldosari

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Arab World that comprises of 22 member states of Arab League undergoes rapid transition in demographic front - fertility, mortality and migration. A distinctive geographic region spread across West Asia and North East Africa unified by Arabic language shares common values and characteristics even though diverse in economic and political conditions. Demographic lag that characterizes Arab World is unique but the present trend of declining fertility combined with the existing relatively low mortality undergoes significant changes in its population size. The current research aimed at (i) assessing the growth of population, over a period of 3 decades, (ii) exploring the components and (iii) understanding the public health impact. Based on International Data Base (IDB) of US Census Bureau, for 3 time periods – 1992, 2002 and 2012; 21 countries of Arab World have been analyzed by dividing them into four geographic sectors namely Gulf Cooperation Council (GCC), West Asia, Maghreb and Nile Valley African Horn. Population of Arab World grew widely during the past both through natural growth and migration. Immigrations pronounced especially in the resource intensive GCC nations not only from East Asian and central African countries but also from resource thrifty Arab nations. Migrations within the Arab World as well as outside of the Arab World remark an interesting demographic phenomenon that requires further research. But the transformations on public health statistics – impact of demographic change – depict a new era in the Arab World.

Keywords: demographic change, public health statistics, net migration, natural growth, geographic sectors, fertility and mortality, life expectancy

Procedia PDF Downloads 539
1293 Exploring the Development of Inter-State Relations under the Mechanism of the Hirschman Effect: A Case Study of Malaysia-China Relations in a Political Crisis (2020-2022)

Authors: Zhao Xinlei

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In general, interstate relations are diverse and include economic, political, military, and diplomatic. Therefore, by analyzing the development of the relationship between Malaysia and China, we can better verify how the Hirschman effect works between small countries and great powers. This paper mainly adopts qualitative research methods and uses Malaysia's 2020-2022 political crisis as a specific case to verify the practice of the Hirschman effect between small and large countries. In particular, the interest groups in small countries that are closely related to trade with extraordinary abilities, as the primary beneficiaries in the development of trade between the two countries, although they may use their resources to a certain extent to influence the decisions of small countries towards great powers, they do not fundamentally determine the small countries' response to large countries. In this process, the relative power asymmetry between states plays a dominant role, as small states lack trust and suspicion in political diplomacy towards large states based on the perception of threat arising from the relative power asymmetry. When developing bilateral relations with large countries, small states seek practical cooperation to promote economic and trade development but become more cautious in their political ties to avoid being caught in power struggles between large states or being controlled by them. The case of Malaysia-China relations also illustrates that despite the ongoing political crisis in Malaysia, which saw the country go through the transition from (Perikatan Nasional) PN to (Barisan Nasional) BN, different governments have maintained a pragmatic and proactive economic policy towards China to reduce suspicion and mistrust between the two countries in political and diplomatic affairs, thereby enhancing cooperation and interactions between the two countries. At the same time, the Malaysian government is developing multi-dimensional foreign relations and actively participating in multilateral, regional organizations and platforms, such as those organized by the United States, to maintain a relative balance in the influence of the US and China on Malaysia.

Keywords: Hirschman effect, interest groups, Malaysia, China, bilateral relations

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1292 Experiences and Coping of Adults with Death of Siblings during Childhood in Chinese Context: Implications for Therapeutic Interventions

Authors: Sze Yee Lee

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The death of a sibling in childhood leads to significant impacts on both the personal and family development of the surviving siblings. Yet, the effects of sibling loss in Chinese societies such as Hong Kong have been inadequately documented in the literature. In particular, there is a gap in the literature about the long term impacts on surviving siblings. This paper explores the experience of adult siblings encountering siblings’ death during childhood with the use of in-depth interviews. Through thematic analysis and in-depth interviews, the author explores the impacts on surviving siblings’ emotions, coping styles, struggles and challenges, and personal development. Furthermore, the influences on family dynamics are explored thoroughly, including the changes in a family atmosphere, family roles, family relationships, family communication, and parenting styles. More importantly, the author identifies (i) existing continuing bonds, (ii) crying, (iii) adequate social support, (iv) hiding own emotions as a gesture of protecting parents as the crucial elements pertinent to surviving siblings’ successful adaptation in the face of sibling loss. In addition, 'child-centered' and 'family-centered' interventions for families with siblings' death in a Chinese context are discussed. With the use of age-appropriate language and children’s participation in the preparation of death and after-death arrangements, surviving siblings could be assisted in transforming bereavement into opportunities for growth. In addition, the bereaved family could better cope with grief with open communication platforms, adequate social support, and family education resources. Meanwhile, life-and-death education at both school and community levels could enhance the public’s awareness and understanding of the bereaved individuals to prevent creating further harm to them.

Keywords: children and adolescent bereavement, children-centered, family-centered, sibling’s death

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1291 An In-Depth Comparison Study of Canadian and Danish's Entrepreneurship and Education System

Authors: Amna Khaliq

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In this research paper, a comparison study has been undertaken between Canada and Denmark to analyze the education system between the countries in entrepreneurship. Denmark, a land of high wages and high taxes, and Canada, a land of immigrants and opportunities, have seen a positive relationship in entrepreneurs' growth. They are both considered one of the top ten countries to start a business and to have government support globally. However, education is entirely free to Danish students, including university degrees, compared to Canadians, which can further hurdle for Canadian millennials to grow in the business world—the business experience more growth with educated entrepreneurs with international backgrounds in new immigrants. Denmark has seen a gradual increase in female entrepreneurs over the decade but is still lower than OECD countries. Compassionate management and work-life balance are prioritized in Denmark, unlike in Canada. Danish are early adopters of technology and have excellent infrastructure to support the technology industry, whereas Canada is still a service-oriented and manufacturer-based country. 2018 has been the highest number of opening businesses for Canada and Denmark. Some companies offer high wages, hiring bonuses, flexible working hours, wellness, and mental health benefits during Pandemic to keep the companies running and keep their workers' morale high. Pandemic has taught consumers new patterns to shop online. It is essential now to use technology and automation to increase productivity in businesses. Only those companies will survive that are applying this strategy. The Pandemic has ultimately changed entrepreneurs' and employees' behavior in the business world. Along with Ph.D. professors, entrepreneurs should be allowed to teach at learning intuitions. Millennials turn out to be the most entrepreneurial generation in both countries. Entrepreneurship education will only be beneficial when students create businesses and learn from real-life experiences. Managing physical, mental, emotional, and psychological health while dealing with high pressure in entrepreneurship are soft skills learned through practical work.

Keywords: entrepreneurship education, millennials, pandemic, Denmark, Canada

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1290 The Study of Cost Accounting in S Company Based on TDABC

Authors: Heng Ma

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Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost. Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost. The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.

Keywords: third-party logistics enterprises, TDABC, cost management, S company

Procedia PDF Downloads 358
1289 TutorBot+: Automatic Programming Assistant with Positive Feedback based on LLMs

Authors: Claudia Martínez-Araneda, Mariella Gutiérrez, Pedro Gómez, Diego Maldonado, Alejandra Segura, Christian Vidal-Castro

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The purpose of this document is to showcase the preliminary work in developing an EduChatbot-type tool and measuring the effects of its use aimed at providing effective feedback to students in programming courses. This bot, hereinafter referred to as tutorBot+, was constructed based on chatGPT and is tasked with assisting and delivering timely positive feedback to students in the field of computer science at the Universidad Católica de Concepción. The proposed working method consists of four stages: (1) Immersion in the domain of Large Language Models (LLMs), (2) Development of the tutorBot+ prototype and integration, (3) Experiment design, and (4) Intervention. The first stage involves a literature review on the use of artificial intelligence in education and the evaluation of intelligent tutors, as well as research on types of feedback for learning and the domain of chatGPT. The second stage encompasses the development of tutorBot+, and the final stage involves a quasi-experimental study with students from the Programming and Database labs, where the learning outcome involves the development of computational thinking skills, enabling the use and measurement of the tool's effects. The preliminary results of this work are promising, as a functional chatBot prototype has been developed in both conversational and non-conversational versions integrated into an open-source online judge and programming contest platform system. There is also an exploration of the possibility of generating a custom model based on a pre-trained one tailored to the domain of programming. This includes the integration of the created tool and the design of the experiment to measure its utility.

Keywords: assessment, chatGPT, learning strategies, LLMs, timely feedback

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1288 Greenhouse Controlled with Graphical Plotting in Matlab

Authors: Bruno R. A. Oliveira, Italo V. V. Braga, Jonas P. Reges, Luiz P. O. Santos, Sidney C. Duarte, Emilson R. R. Melo, Auzuir R. Alexandria

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This project aims to building a controlled greenhouse, or for better understanding, a structure where one can maintain a given range of temperature values (°C) coming from radiation emitted by an incandescent light, as previously defined, characterizing as a kind of on-off control and a differential, which is the plotting of temperature versus time graphs assisted by MATLAB software via serial communication. That way it is possible to connect the stove with a computer and monitor parameters. In the control, it was performed using a PIC 16F877A microprocessor which enabled convert analog signals to digital, perform serial communication with the IC MAX232 and enable signal transistors. The language used in the PIC's management is Basic. There are also a cooling system realized by two coolers 12V distributed in lateral structure, being used for venting and the other for exhaust air. To find out existing temperature inside is used LM35DZ sensor. Other mechanism used in the greenhouse construction was comprised of a reed switch and a magnet; their function is in recognition of the door position where a signal is sent to a buzzer when the door is open. Beyond it exist LEDs that help to identify the operation which the stove is located. To facilitate human-machine communication is employed an LCD display that tells real-time temperature and other information. The average range of design operating without any major problems, taking into account the limitations of the construction material and structure of electrical current conduction, is approximately 65 to 70 ° C. The project is efficient in these conditions, that is, when you wish to get information from a given material to be tested at temperatures not as high. With the implementation of the greenhouse automation, facilitating the temperature control and the development of a structure that encourages correct environment for the most diverse applications.

Keywords: greenhouse, microcontroller, temperature, control, MATLAB

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1287 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

Abstract:

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

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1286 Stress and Rhythm in the Educated Nigerian Accent of English

Authors: Nkereke M. Essien

Abstract:

The intention of this paper is to examine stress in the Educated Nigerian Accent of English (ENAE) with the aim of analyzing stress and rhythmic patterns of Nigerian English. Our aim also is to isolate differences and similarities in the stress patterns studied and also know what forms the accent of these Educated Nigerian English (ENE) which marks them off from other groups or English’s of the world, to ascertain and characterize it and to provide documented evidence for its existence. Nigerian stress and rhythmic patterns are significantly different from the British English stress and rhythmic patterns consequently, the educated Nigerian English (ENE) features more stressed syllables than the native speakers’ varieties. The excessive stressed of syllables causes a contiguous “Ss” in the rhythmic flow of ENE, and this brings about a “jerky rhythm’ which distorts communication. To ascertain this claim, ten (10) Nigerian speakers who are educated in the English Language were selected by a stratified Random Sampling technique from two Federal Universities in Nigeria. This classification belongs to the education to the educated class or standard variety. Their performance was compared to that of a Briton (control). The Metrical system of analysis was used. The respondents were made to read some words and utterance which was recorded and analyzed perceptually, statistically and acoustically using the one-way Analysis of Variance (ANOVA). The Turky-Kramer Post Hoc test, the Wilcoxon Matched Pairs Signed Ranks test, and the Praat analysis software were used in the analysis. It was revealed from our findings that the Educated Nigerian English speakers feature more stressed syllables in their productions by spending more time in pronouncing stressed syllables and sometimes lesser time in pronouncing the unstressed syllables. Their overall tempo was faster. The ENE speakers used tone to mark prominence while the native speaker used stress to mark pronounce, typified by the control. We concluded that the stress pattern of the ENE speakers was significantly different from the native speaker’s variety represented by the control’s performance.

Keywords: accent, Nigerian English, rhythm, stress

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1285 Contact Phenomena in Medieval Business Texts

Authors: Carmela Perta

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Among the studies flourished in the field of historical sociolinguistics, mainly in the strand devoted to English history, during its Medieval and early modern phases, multilingual texts had been analysed using theories and models coming from contact linguistics, thus applying synchronic models and approaches to the past. This is true also in the case of contact phenomena which would transcend the writing level involving the language systems implicated in contact processes to the point of perceiving a new variety. This is the case for medieval administrative-commercial texts in which, according to some Scholars, the degree of fusion of Anglo-Norman, Latin and middle English is so high a mixed code emerges, and there are recurrent patterns of mixed forms. Interesting is a collection of multilingual business writings by John Balmayn, an Englishman overseeing a large shipment in Tuscany, namely the Cantelowe accounts. These documents display various analogies with multilingual texts written in England in the same period; in fact, the writer seems to make use of the above-mentioned patterns, with Middle English, Latin, Anglo-Norman, and the newly added Italian. Applying an atomistic yet dynamic approach to the study of contact phenomena, we will investigate these documents, trying to explore the nature of the switching forms they contain from an intra-writer variation perspective. After analysing the accounts and the type of multilingualism in them, we will take stock of the assumed mixed code nature, comparing the characteristics found in this genre with modern assumptions. The aim is to evaluate the possibility to consider the switching forms as core elements of a mixed code, used as professional variety among merchant communities, or whether such texts should be analysed from a switching perspective.

Keywords: historical sociolinguistics, historical code switching, letters, medieval england

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1284 Intercultural Education and Changing Paradigms of Education: A Research Survey

Authors: Shalini Misra

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The means and methods of education have been changing fast since the invention of internet. Both, ancient and modern education emphasized on the holistic development of students. But, a significant change has been observed in the 21st century learners. Online classes, intercultural and interdisciplinary education which were exceptions in the past, are setting new trends in the field of education. In the modern era, intercultural and interpersonal skills are of immense importance, not only for students but for everyone. It sets a platform for better understanding and deeper learning by ensuring the active participation and involvement of students belonging to different social and cultural backgrounds in various academic and non-academic pursuits. On October 31, 2015, on the occasion of 140th birth anniversary of Sardar Vallabhbhai Patel, Hon’ble Prime Minister of India, Narendra Modi announced a wonderful initiative, ‘Ek Bharat Shreshtha Bharat’ i.e. ‘One India Best India’ commonly known as ‘EBSB’. The program highlighted India’s rich culture and traditions. The objective of the program was to foster a better understanding and healthy relationship among Indian States. Under this program, a variety of subjects were covered like ‘Arts, Culture and Language’ .It was claimed to be a successful cultural exchange where students from diverse communities shared their thoughts and experiences with one another. Under this online cultural exchange program, the state of Uttarakhand was paired with the state of Karnataka in the year 2022. The present paper proposes to undertake a survey of a total of thirty secondary level students of Uttarakhand and the partner state Karnataka, who participated in this program with a purpose of learning and embracing new ideas and culture thus promoting intercultural education. It aims to study and examine the role of intercultural education in shifting and establishing new paradigms of education.

Keywords: education, intercultural, interpersonal, traditions, understanding

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1283 Optimising Leafy Indigenous Vegetables as Functional Foods: The Nigerian Case Study

Authors: John Olayinka Atoyebi

Abstract:

Developing countries like Nigeria are facing myriad problems, ranging from economic challenges, lack of no jobs, food insecurity, malnutrition, and poverty. However, tackling some of these menaces is not just a trivial issue neither do some of them require rocket science to fix, but rather the understanding of every individual citizen recognizing their respective roles that they have to play in making the country better, rather than putting all the blames on the Government. Tackling nutrition and food insecurity is a complex problem, but this work examines what an individual can do to improve nutrient consumption. Leafy indigenous vegetables can be termed as functional foods since they are very rich in nutrients, phytochemicals and other beneficial compounds to the body system. These functional foods are the class that provides necessary health benefits beyond basic nutrition. Usually functional foods often contain bioactive compounds, which help the body through the prevention and management of various diseases, as well as improving the overall health of human beings. The analysis carried out on some Nigerian leafy indigenous vegetables in home grown setting revealed, for example, the potential use of Iron (Fe) amount of 318.15ppm in Basella alba (red species) and that of Telfaria Occidentalis (Ugu) with 261.22ppm as being useful to stimulate heme, a necessary precursor and protein in the formation of blood in human being. Moreso, Virnonia amygdalina (ewuro) and water leaf possess anti-bacterial and anti-diabetic properties. They also provide digestive health benefits and support to the body system, including anti-inflammatory properties. Also, medicinal plant like Morinda citrifolia (Noni), which had been found to possess anti-cancer properties, has a Vitamin C amount of 528.85 mg/100g and a total carotenoids amount of 85.50 µg/g. However, despite all these results and potential utilization of these and other indigenous vegetables in Nigeria, there is a gross unawareness and/or non-cognizance of their utilization potentials, as some home garden lacks understanding of the immense nutrition benefits, thus hindering some of the populace to make proper use of these vegetables to enhance their health.

Keywords: developing countries, optimising, leafy vegetables, functional foods

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1282 Morphemic Analysis Awareness: A Boon or Bane on ESL Students’ Vocabulary Learning Strategy

Authors: Chandrakala Varatharajoo, Adelina Binti Asmawi, Nabeel Abdallah Mohammad Abedalaziz

Abstract:

This study investigated the impact of inflectional and derivational morphemic analysis awareness on ESL secondary school students’ vocabulary learning strategy. The quasi-experimental study was conducted with 106 low proficiency secondary school students in two experimental groups (inflectional and derivational) and one control group. The students’ vocabulary acquisition was assessed through two measures: Morphemic Analysis Test and Vocabulary- Morphemic Test in the pretest and posttest before and after an intervention programme. Results of ANCOVA revealed that both the experimental groups achieved a significant score in Morphemic Analysis Test and Vocabulary-Morphemic Test. However, the inflectional group obtained a fairly higher score than the derivational group. Thus, the results indicated that ESL low proficiency secondary school students performed better on inflectional morphemic awareness as compared to derivatives. The results also showed that the awareness of inflectional morphology contributed more on the vocabulary acquisition. Importantly, learning inflectional morphology can help ESL low proficiency secondary school students to develop both morphemic awareness and vocabulary gain. Theoretically, these findings show that not all morphemes are equally useful to students for their language development. Practically, these findings indicate that morphological instruction should at least be included in remediation and instructional efforts with struggling learners across all grade levels, allowing them to focus on meaning within the word before they attempt the text in large for better comprehension. Also, by methodologically, by conducting individualized intervention and assessment this study provided fresh empirical evidence to support the existing literature on morphemic analysis awareness and vocabulary learning strategy. Thus, a major pedagogical implication of the study is that morphemic analysis awareness strategy is a definite boon for ESL secondary school students in learning English vocabulary.

Keywords: ESL, instruction, morphemic analysis, vocabulary

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1281 Manifestations of Moral Imagination during the COVID-19 Pandemic in the Debates of Lithuanian Parliament

Authors: Laima Zakaraite, Vaidas Morkevicius

Abstract:

The COVID-19 pandemic brought important and pressing challenges for politicians around the world. Governments, parliaments, and political leaders had to make quick decisions about containment of the pandemic, usually without clear knowledge about the factual spread of the virus, the possible expected speed of spread, and levels of mortality. Opinions of experts were also divided, as some advocated for ‘herd immunity’ without closing down the economy and public life, and others supported the idea of strict lockdown. The debates about measures of pandemic containment were heated and involved strong moral tensions with regard to the possible outcomes. This paper proposes to study the manifestations of moral imagination in the political debates regarding the COVID-19 pandemic. Importantly, moral imagination is associated with twofold abilities of a decision-making actor: the ability to discern the moral aspects embedded within a situation and the ability to envision a range of possibilities alternative solutions to the situation from a moral perspective. The concept was most thoroughly investigated in business management studies. However, its relevance for the study of political decision-making is also rather clear. The results of the study show to what extent politicians are able to discern the wide range of moral issues related to a situation (in this case, consequences of COVID-19 pandemic in a country) and how broad (especially, from a moral perspective) are discussions of the possible solutions proposed for solving the problem (situation). Arguably, political discussions and considerations are broader and affected by a wider and more varied range of actors and ideas compared to decision making in the business management sector. However, the debates and ensuing solutions may also be restricted by ideological maxims and advocacy of special interests. Therefore, empirical study of policy proposals and their debates might reveal the actual breadth of moral imagination in political discussions. For this purpose, we carried out the qualitative study of the parliamentary debates related to the COVID-19 pandemic in Lithuania during the first wave (containment of which was considered very successful) and at the beginning and consequent acceleration of the second wave (when the spread of the virus became uncontrollable).

Keywords: decision making, moral imagination, political debates, political decision

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1280 Review and Comparison of Iran`s Sixteenth Topic of the Building with the Ranking System of the Water Sector Lead to Improve the Criteria of the Sixteenth Topic

Authors: O. Fatemi

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Considering growing building construction industry in developing countries and sustainable development concept, as well as the importance of taking care of the future generations, codifying buildings scoring system based on environmental criteria, has always been a subject for discussion. The existing systems cannot be used for all the regions due to several reasons, including but not limited to variety in regional variables. In this article, the most important common LEED (Leadership in Energy and Environmental Design) and BREEAM (Building Research Establishment Environmental Assessment Method) common and Global environmental scoring systems, used in UK, USA, and Japan, respectively, have been discussed and compared with a special focus on CASBEE (Comprehensive Assessment System for Built Environment Efficiency), to credit assigning field (weighing and scores systems) as well as sustainable development criteria in each system. Then, converging and distinct fields of the foregoing systems are examined considering National Iranian Building Code. Furthermore, the common credits in the said systems not mentioned in National Iranian Building Code have been identified. These credits, which are generally included in well-known fundamental principles in sustainable development, may be considered as offered options for the Iranian building environmental scoring system. It is suggested that one of the globally and commonly accepted systems is chosen considering national priorities in order to offer an effective method for buildings environmental scoring, and then, a part of credits is added and/or removed, or a certain credit score is changed, and eventually, a new scoring system with a new title is developed for the country. Evidently, building construction industry highly affects the environment, economy, efficiency, and health of the relevant occupants. Considering the growing trend of cities and construction, achieving building scoring systems based on environmental criteria has always been a matter of discussion. The existing systems cannot be used for all the regions due to several reasons, including but not limited to variety in regional variables.

Keywords: scoring system, sustainability assessment, water efficiency, national Iranian building code

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1279 Preferred Leadership Behaviour of Coaches by Athletes in Individual and Team Sports in Nigeria

Authors: Ali Isa Danlami

Abstract:

This study examined the coaching leadership behaviours preferred by athletes in individual and team sports in Nigeria that may lead to increased satisfaction and performance. Six leadership behaviours were identified; these are democratic, training and instruction, situational consideration, autocratic, social support and positive feedback. The six leadership behaviours relate to the preference of coaches by athletes that leads to increased performance were the focus of this study. The population of this study is comprised of male and female athletes of states sports councils in Nigeria. An ex-post facto research design was employed for this study. Stratified and purposive sampling techniques were used to select the sampled states according to the six geo-political zones of the country. Two states (North Central (FCT, Nasarawa), North East (Bauchi, Gombe), North West (Kaduna, Sokoto), South East (Anambra, Imo), South west (Ogun, Ondo), South South (Delta, and Rivers) were selected from each stratum. A modified questionnaire was used to collect data for this study, and the data collected were subjected to a reliability test using the Statistical Package for Social Science (SPSS) to analyse the data. A two sample Z-test procedure was used to test the significant differences because of the large number of subjects involved in the different groups. All hypotheses were tested at 0.05 alpha value. The findings of the study concluded that: Athletes in team and individual sports generally preferred coaches who were more disposed towards training and instructions, social support, positive feedback, situational consideration and democratic behaviours. It was also found that athletes in team sports have higher preference for coaches with democratic behaviour. The result revealed that athletes in team and individual sports did not have a preference for coaches disposed towards autocratic behaviour. Based on this, the following recommendations were made: Democratic behaviour by coaches should be encouraged in team and individual sports. Coaches should not be engaged in autocratic behaviours when coaching. These behaviours should be adopted by coaches to increase athletes’ satisfaction and enhancement in performance.

Keywords: leadership behaviour, preference, athletes, individual, team, coaches’

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1278 Optimization of Waste Plastic to Fuel Oil Plants' Deployment Using Mixed Integer Programming

Authors: David Muyise

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Mixed Integer Programming (MIP) is an approach that involves the optimization of a range of decision variables in order to minimize or maximize a particular objective function. The main objective of this study was to apply the MIP approach to optimize the deployment of waste plastic to fuel oil processing plants in Uganda. The processing plants are meant to reduce plastic pollution by pyrolyzing the waste plastic into a cleaner fuel that can be used to power diesel/paraffin engines, so as (1) to reduce the negative environmental impacts associated with plastic pollution and also (2) to curb down the energy gap by utilizing the fuel oil. A programming model was established and tested in two case study applications that are, small-scale applications in rural towns and large-scale deployment across major cities in the country. In order to design the supply chain, optimal decisions on the types of waste plastic to be processed, size, location and number of plants, and downstream fuel applications were concurrently made based on the payback period, investor requirements for capital cost and production cost of fuel and electricity. The model comprises qualitative data gathered from waste plastic pickers at landfills and potential investors, and quantitative data obtained from primary research. It was found out from the study that a distributed system is suitable for small rural towns, whereas a decentralized system is only suitable for big cities. Small towns of Kalagi, Mukono, Ishaka, and Jinja were found to be the ideal locations for the deployment of distributed processing systems, whereas Kampala, Mbarara, and Gulu cities were found to be the ideal locations initially utilize the decentralized pyrolysis technology system. We conclude that the model findings will be most important to investors, engineers, plant developers, and municipalities interested in waste plastic to fuel processing in Uganda and elsewhere in developing economy.

Keywords: mixed integer programming, fuel oil plants, optimisation of waste plastics, plastic pollution, pyrolyzing

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1277 Assessing Diagnostic and Evaluation Tools for Use in Urban Immunisation Programming: A Critical Narrative Review and Proposed Framework

Authors: Tim Crocker-Buque, Sandra Mounier-Jack, Natasha Howard

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Background: Due to both the increasing scale and speed of urbanisation, urban areas in low and middle-income countries (LMICs) host increasingly large populations of under-immunized children, with the additional associated risks of rapid disease transmission in high-density living environments. Multiple interdependent factors are associated with these coverage disparities in urban areas and most evidence comes from relatively few countries, e.g., predominantly India, Kenya, Nigeria, and some from Pakistan, Iran, and Brazil. This study aimed to identify, describe, and assess the main tools used to measure or improve coverage of immunisation services in poor urban areas. Methods: Authors used a qualitative review design, including academic and non-academic literature, to identify tools used to improve coverage of public health interventions in urban areas. Authors selected and extracted sources that provided good examples of specific tools, or categories of tools, used in a context relevant to urban immunization. Diagnostic (e.g., for data collection, analysis, and insight generation) and programme tools (e.g., for investigating or improving ongoing programmes) and interventions (e.g., multi-component or stand-alone with evidence) were selected for inclusion to provide a range of type and availability of relevant tools. These were then prioritised using a decision-analysis framework and a tool selection guide for programme managers developed. Results: Authors reviewed tools used in urban immunisation contexts and tools designed for (i) non-immunization and/or non-health interventions in urban areas, and (ii) immunisation in rural contexts that had relevance for urban areas (e.g., Reaching every District/Child/ Zone). Many approaches combined several tools and methods, which authors categorised as diagnostic, programme, and intervention. The most common diagnostic tools were cross-sectional surveys, key informant interviews, focus group discussions, secondary analysis of routine data, and geographical mapping of outcomes, resources, and services. Programme tools involved multiple stages of data collection, analysis, insight generation, and intervention planning and included guidance documents from WHO (World Health Organisation), UNICEF (United Nations Children's Fund), USAID (United States Agency for International Development), and governments, and articles reporting on diagnostics, interventions, and/or evaluations to improve urban immunisation. Interventions involved service improvement, education, reminder/recall, incentives, outreach, mass-media, or were multi-component. The main gaps in existing tools were an assessment of macro/policy-level factors, exploration of effective immunization communication channels, and measuring in/out-migration. The proposed framework uses a problem tree approach to suggest tools to address five common challenges (i.e. identifying populations, understanding communities, issues with service access and use, improving services, improving coverage) based on context and available data. Conclusion: This study identified many tools relevant to evaluating urban LMIC immunisation programmes, including significant crossover between tools. This was encouraging in terms of supporting the identification of common areas, but problematic as data volumes, instructions, and activities could overwhelm managers and tools are not always suitably applied to suitable contexts. Further research is needed on how best to combine tools and methods to suit local contexts. Authors’ initial framework can be tested and developed further.

Keywords: health equity, immunisation, low and middle-income countries, poverty, urban health

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1276 The Opportunities and Challenges of Adopting International Financial Reporting Standards in Saudi Capital Market

Authors: Abdullah Almulhim

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The International Accounting Standards Board (IASB) was established in 2001 to develop International Financial Reporting Standards (IFRS) that bring transparency, accountability, and efficiency to financial markets around the world. In addition, the IFRS provide a unified accounting language, which is especially important in the era of globalization. However, the establishment of a single set of high-quality international accounting standards is a matter of growing importance, as participants in the increasingly integrated world capital market demand comparability and transparency of financial reporting worldwide. Saudi Arabia became the 149th member of the World Trade Organization (WTO) on 11 December 2005, which has increased the need to convert to IFRS. Currently, the Saudi Arabian Monetary Authority (SAMA) requires banks and insurance companies in Saudi Arabia to report under IFRS Standards. However, until the end of 2016, SOCPA standards were applied to all other companies, listed and unlisted. From 2017, listed Saudi companies would be required to report under IFRS Standards as adopted by SOCPA effective 2017. This paper is to investigate the expected benefits gained and highlight the challenges faced by adopting IFRS by the listed companies in the Saudi Stock Exchange. Questionnaires were used as the main method of data collection. They were distributed to listed companies in the Saudi Capital Market. Data obtained through the questionnaires have been imported into SPSS statistical software for analysis. The expected results of this study will show the benefits of adopting IFRS by Saudi Listed Companies. However, this study will investigate the challenges faced by adopting IFRS by the listed companies in the Saudi Arabian Stock Market. Findings will be discussed later upon completion of initial analysis.

Keywords: challenges, IAS, IFRS, opportunities, Saudi, SOCPA

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1275 Developmental Psycholinguistic Approach to Conversational Skills: A Continuum of the Sensitivity to Gricean Maxims

Authors: Zsuzsanna Schnell, Francesca Ervas

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Background: Our experimental pragmatic study confirms a basic tenet in the Relevance of theoretical views in language philosophy. It draws up a developmental trajectory of the maxims, revealing the cognitive difficulty of their interpretation, their relative place to each other, and the order they may follow in development. A central claim of the present research is that social-cognitive skills play a significant role in inferential meaning construction. Children passing the False Belief Test are significantly more successful in tasks measuring the recognition of the infringement of conversational maxims. Aims and method: We examine preschoolers' conversational and pragmatic competence in view of their mentalization skills. To do so, we use a measure of linguistic tasks containing 5 short scenarios for each Gricean maxim. We measure preschoolers’ ToM performance with a first- and second-order ToM task and compare participants’ ability to recognize the infringement of the Gricean maxims in view of their social cognitive skills. Results: Findings suggest that Theory of Mind has a predictive force of 75% concerning the ability to follow Gricean maxims efficiently. ToM proved to be a significant factor in predicting the group’s performance and success rates in 3 out of 4 maxim infringement recognition tasks: in the Quantity, Relevance and Manner conditions, but not in the Quality trial. Conclusions: Our results confirm that children’s communicative competence in social contexts requires the development of higher-order social-cognitive reasoning. They reveal the cognitive effort needed to recognize the infringement of each maxim, yielding a continuum of their cognitive difficulty and trajectory of development.

Keywords: developmental pragmatics, social cognition, preschoolers, maxim infringement, Gricean pragmatics

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