Search results for: legal factors
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 12077

Search results for: legal factors

4277 The Relationship between Knowledge Management Processes and Strategic Thinking at the Organization Level

Authors: Bahman Ghaderi, Hedayat Hosseini, Parviz Kafche

Abstract:

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

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

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4276 Evaluating Environmental Impact of End-of-Life Cycle Cases for Brick Walls and Aerated Autoclave Concrete Walls

Authors: Ann Mariya Jose, Ashfina T.

Abstract:

Construction and demolition waste is one of the rising concerns globally due to the amount of waste generated annually, the area taken up by landfills, and the adverse environmental impacts that follow. One of the primary causes of the rise in construction and demolition waste is a lack of facilities and knowledge for incorporating recycled materials into new construction. Bricks are a conventional material that has been used for construction for centuries, and Autoclave Aerated Concrete (AAC) blocks are a new emergent material in the market. This study evaluates the impact brick walls, and AAC block walls have on the environment using the tool One Click LCA, considering three End of Life (EoL) scenarios: the materials are landfilled, recycled, and reused in a new building. The final objective of the study is to evaluate the environmental impact caused by these two different walls on the environmental factors such as Global Warming Potential (GWP), Acidification Potential (AP), Eutrophication Potential (EP), Ozone Depletion Potential (ODP), and Photochemical Ozone Creation Potential (POCP). The findings revealed that the GWP caused by landfilling is 16 times higher in bricks and 22 times higher in AAC blocks when compared to the reuse of materials. The study recommends the effective use of AAC blocks in construction and reuse of the same to reduce the overall emissions to the environment.

Keywords: construction and demolition waste, environmental impact, life cycle impact assessment, material recycling

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4275 Climate Change Impacts on Future Wheat Growing Areas

Authors: Rasha Aljaryian, Lalit Kumar

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Climate is undergoing continuous change and this trend will affect the cultivation areas ofmost crops, including wheat (Triticum aestivum L.), in the future. The current suitable cultivation areas may become unsuitable climatically. Countries that depend on wheat cultivation and export may suffer an economic loss because of production decline. On the other hand, some regions of the world could gain economically by increasing cultivation areas. This study models the potential future climatic suitability of wheat by using CLIMEX software. Two different global climate models (GCMs) were used, CSIRO-Mk3.0 (CS) and MIROC-H (MR), with two emission scenarios (A2, A1B). The results of this research indicate that the suitable climatic areas for wheat in the southern hemisphere, such as Australia, are expected to contract by the end of this century. However, some unsuitable or marginal areas will become climatically suitable under future climate scenarios. In North America and Europe further expansion inland could occur. Also, the results illustrate that heat and dry stresses as abiotic climatic factors will play an important role in wheat distribution in the future. Providing sufficient information about future wheat distribution will be useful for agricultural ministries and organizations to manage the shift in production areas in the future. They can minimize the expected harmful economic consequences by preparing strategic plans and identifying new areas for wheat cultivation.

Keywords: Climate change, Climate modelling, CLIMEX, Triticum aestivum, Wheat

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4274 Adoption and Diffusion of Valuation Standards in the Forensic Accounting Community and in Courts: Facilitating and Inhibiting Factors

Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

Abstract:

Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

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4273 Social Influences on Americans' Mask-Wearing Behavior during COVID-19

Authors: Ruoya Huang, Ruoxian Huang, Edgar Huang

Abstract:

Based on a convenience sample of 2,092 participants from across all 50 states of the United States, a survey was conducted to explore Americans’ mask-wearing behaviors during COVID-19 according to their political convictions, religious beliefs, and ethnic cultures from late July to early September, 2020. The purpose of the study is to provide evidential support for government policymaking so as to drive up more effective public policies by taking into consideration the variance in these social factors. It was found that the respondents’ party affiliation or preference, religious belief, and ethnicity, in addition to their health condition, gender, level of concern of contracting COVID-19, all affected their mask-wearing habits both in March, the initial coronavirus outbreak stage, and in August, when mask-wearing had been made mandatory by state governments. The study concludes that pandemic awareness campaigns must be run among all citizens, especially among African Americans, Muslims, and Republicans, who have the lowest rates of wearing masks, in order to protect themselves and others. It is recommended that complementary cognitive bias awareness programs should be implemented in non-Black and non-Muslim communities to eliminate social concerns that deter them from wearing masks.

Keywords: COVID-19 pandemic, ethnicity, mask-wearing, policymaking implications, political affiliations, religious beliefs, United States

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4272 The Urgency of ASEAN Human Rights Court Establishment to Protect Human Rights in Southeast Asia

Authors: Tareq M. Aziz Elven

Abstract:

The issue of Human Rights enforcement in Southeast Asia has become the serious problem and attract the attention of international community. Principally, Association of Southeast Asian Nations (ASEAN) has mentioned the Human Rights as one of the focus and be a part of the ASEAN Charter in 2008. It was followed by the establishment of ASEAN Inter-Governmental Commission on Human Rights (AICHR). AICHR is the commission of Human Rights enforcement in Southeast Asia which has a duty, function, and an authority to conduct dissemination and protection of Human Rights. In the end of 2016, however, the function of protection mandated to AICHR have not achieved yet. It can be proved by several cases of Human Rights violation which still exist and have not settled yet. One of case which attracts the public attention recently is human rights violation towards Rohingya in Myanmar. Using the juridical-normative method, the research aims to examine the urgency of Human Rights court establishment in Southeast Asia region which able to issue the decision that binds the ASEAN members or the violating parties. The data shows that ASEAN needs to establish a regional court which intended to settle the Human Rights violations in ASEAN region. Furthermore, the research also highlights three strong factors should be settled by ASEAN for establishing human rights court i.e. the significant distinction of democracy and human rights development among the members, the strong implementation of non-intervention principle, and the financial matter to sustain the court.

Keywords: AICHR, ASEAN, human rights, human rights court

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4271 Correlation between Dynamic Knee Valgus with Isometric Hip Abductors Strength during Single-Leg Landing

Authors: Ahmed Fawzy, Khaled Ayad, Gh. M. Koura, W. Reda

Abstract:

The knee joint complex is one of the most commonly injured areas of the body in athletes. Excessive frontal plane knee excursion is considered a risk factor for multiple knee pathologies such as anterior cruciate ligament and patellofemoral joint injuries, however, little is known about the biomechanical factors that contribute to this loading pattern. Objectives: The purpose of this study was to investigate if there is a relationship between hip abductors isometric strength and the value of FPPA during single leg landing tasks in normal male subjects. Methods: One hundred (male) subjects free from lower extremity injuries for at least six months ago participated in this study. Their mean age was (23.25 ± 2.88) years, mean weight was (74.76 ± 13.54) (Kg), mean height was (174.23 ± 6.56) (Cm). The knee frontal plane projection angle was measured by digital video camera using single leg landing task. Hip abductors isometric strength were assessed by portable hand-held dynamometer. Muscle strength had been normalized to the body weight to obtain more accurate measurements. Results: The results demonstrated that there was no significant relationship between hip abductors isometric strength and the value of FPPA during single leg landing tasks in normal male subjects. Conclusion: It can be concluded that there is no relationship between hip abductors isometric strength and the value of FPPA during functional activities in normal male subjects.

Keywords: 2-dimensional motion analysis, hip strength, kinematics, knee injuries

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4270 ANXA1 Plays A Nephroprotective Role By Maintaining Mitochondrial Homeostasis Via Upregulating Uncoupling Protein 1 In Diabetic Nephropathy

Authors: Zi-Han Li, Lu Fang, Liang Wu, Dong-Yuan Chang, Manyuan Dong, Liang Ji, Qi Zhang, Ming-Hui Zhao, Sydney C.W. Tang, Lemin Zheng, Min Chen

Abstract:

Uncoupling of mitochondrial respiration by chemical uncouplers has proven effective in ameliorating obesity, insulin resistance, and hyperglycemia, which were risk factors for diabetic nephropathy (DN). Recently, it was found that annexin A1(ANXA1) could improve mitochondrial function to mitigate DN progression. However, the underlying mechanism is not fully clear yet. Here, it was identified that uncoupling protein 1 (UCP1), an inner membrane protein of mitochondria, as a key to mitochondrial homeostasis improved by ANXA1. Specifically, ANXA1 attenuated mitochondrial dysfunction via appropriately upregulating UCP1 by stabilizing its transcription factor GATA binding protein 3 (GATA3) through combining with thioredoxin. Moreover, specific overexpression of UCP1 in renal cortex rescued renal injuries in diabetic Anxa1-KO mice. UCP1 deletion aggravated renal injuries in HFD/STZ-induced diabetic mice. Mechanistically, UCP1 reduced mitochondrial fission through the aristaless-related homeobox (ARX)/cardiolipin synthase 1 (CRLS1) pathway. Therapeutically, CL316243, a UCP1 agonist, could attenuate established DN in db/db mice. This work established a novel principle to harness the power of uncouplers for the treatment of DN.

Keywords: diabetic nephropathy, uncoupling protein 1, mitochondrial homeostasis, cardiolipin metabolism

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4269 Kinetic Study of the Esterification of Unsaturated Fatty Acids from Salmon Oil (Salmosalar L.)

Authors: André Luis Lima de Oliveira, Vera Lúcia Viana do Nascimento, Victória Maura Silva Bermudez, Mauricio Nunes Kleinberg, João Carlos da Costa Assunção, José Osvaldo Beserra Carioca

Abstract:

The objective of this study was to synthesize a triglyceride with high content of unsaturated fatty acids from salmon oil (Salmo salar L.) by esterification with glycerol catalyzed dealuminized zeolite. A kinetic study was conducted to determine the reaction order and the activation energy. A statistical study was conducted to determine optimal reaction conditions. Initially, the crude oil was refined salmon physically and chemically. The crude oil was hydrolyzed and unsaturated free fatty acids were separated by urea complexation method. An experimental project to verify the parameters (temperature, glycerin and catalyst) with the greatest impact on the reaction was developed. In experiments aliquots were taken at predetermined times to measure the amount of free fatty acids. Pareto, surface, contour and hub graphs were used to determine the factors that maximized the reaction. According to the graphs the best reaction conditions were: temperature 80 ° C, the proportion glycerine/oil 5: 1 and 1% of catalyst. The kinetic data showed that the system was compatible with a second-order reaction. After analyzing the rate constant versus temperature charts a value of 85.31 kJ/mol was obtained for the reaction activation energy.

Keywords: esterification, kinect, oil, salmon

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4268 Exploring the Challenges and Opportunities in Clinical Waste Management: The Case of Private Clinics, Selangor, Malaysia

Authors: Golyasamin Khanehzaei, Mohd. Bakri Ishak, Ahmad Makmom Hj Abdullah, Latifah Abd Manaf

Abstract:

Abstract—Management of clinical waste is a critical problem worldwide. Immediate attention is required to manage the clinical waste in an appropriate way in newly developing economy country such as Malaysia. The increasing amount of clinical waste generated is resulted from rapid urbanization and growing number of private health care facilities in developing countries such as Malaysia. In order to develop a sensible clinical waste management system and improvement of the management, information on factors affecting clinical waste generation has the crucial role. This paper is the study of management characteristics of clinical waste and the level of efficiency of clinical waste management systems operating in private clinics located in Selangor, Malaysia. Are they following the proper international standards? By taking all of this in consideration the aim of this paper is to identify and discuss the current trend, current challenges and also the present opportunities among the challenges of clinical waste management in private clinics of Selangor, Malaysia. The SWOT analysis was characterized for the evaluation of strengths, weaknesses, opportunities and threats. The methodology for this study was constituted of direct observation, Informal interviews, Conducting SWOT analysis, conduction of one sustainability dimensions analysis and application. The results show that clinical waste management in private clinics is far from an ideal model.

Keywords: clinical waste, SWOT analysis, Selangor, Malaysia

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4267 Clinical Phenotypic Characterization of the SLC26A4 Mutation in Pendred Syndrome/Nonsyndromic Enlarged Vestibular Aqueduct

Authors: Rong Wang

Abstract:

Objective: The aim is to summarize the Solute Carrier Family 26 Member 4 (SLC26A4) mutations and clinical phenotypic characteristics of patients with Pendred syndrome/nonsyndromic enlarged vestibular aqueduct (PS/NSEVA). Design: A retrospective cohort study for the Chinese population was performed to analyze the hearing test results of 406 patients with PS/NSEVA who had a SLC26A4 mutation and the relationship between inner ear imaging and audiology. Results: There was a significant difference in the mean hearing threshold in patients with biallelic mutations (M2), monoallelic mutations (M1), and nonallelic mutations (M0) and between patients with isolated vestibular aqueduct enlargement (IEVA) and patients with IEVA combined with Mondini malformation. There was no significant difference between patients with different gene mutation types or different sexes or between the width of the vestibular aqueduct (VA) and the mean hearing threshold. The degree of hearing loss was linearly correlated with age. Conclusions: We propose that the presence or absence of SLC26A4 mutation, whether combined with Mondini malformation and patient age, are essential factors affecting the degree of hearing loss in the Chinese population. However, the number and type of mutations, degree of VA expansion, and sex of the patients did not affect the clinical audiological phenotype.

Keywords: hearing loss, Pendred syndrome/nonsyndromic vestibular enlargement of aqueduct, radiologic, SLC26A4

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4266 Developing an ANN Model to Predict Anthropometric Dimensions Based on Real Anthropometric Database

Authors: Waleed A. Basuliman, Khalid S. AlSaleh, Mohamed Z. Ramadan

Abstract:

Applying the anthropometric dimensions is considered one of the important factors when designing any human-machine system. In this study, the estimation of anthropometric dimensions has been improved by developing artificial neural network that aims to predict the anthropometric measurements of the male in Saudi Arabia. A total of 1427 Saudi males from age 6 to 60 participated in measuring twenty anthropometric dimensions. These anthropometric measurements are important for designing the majority of work and life applications in Saudi Arabia. The data were collected during 8 months from different locations in Riyadh City. Five of these dimensions were used as predictors variables (inputs) of the model, and the remaining fifteen dimensions were set to be the measured variables (outcomes). The hidden layers have been varied during the structuring stage, and the best performance was achieved with the network structure 6-25-15. The results showed that the developed Neural Network model was significantly able to predict the body dimensions for the population of Saudi Arabia. The network mean absolute percentage error (MAPE) and the root mean squared error (RMSE) were found 0.0348 and 3.225 respectively. The accuracy of the developed neural network was evaluated by compare the predicted outcomes with a multiple regression model. The ANN model performed better and resulted excellent correlation coefficients between the predicted and actual dimensions.

Keywords: artificial neural network, anthropometric measurements, backpropagation, real anthropometric database

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4265 Elucidation of the Sequential Transcriptional Activity in Escherichia coli Using Time-Series RNA-Seq Data

Authors: Pui Shan Wong, Kosuke Tashiro, Satoru Kuhara, Sachiyo Aburatani

Abstract:

Functional genomics and gene regulation inference has readily expanded our knowledge and understanding of gene interactions with regards to expression regulation. With the advancement of transcriptome sequencing in time-series comes the ability to study the sequential changes of the transcriptome. This method presented here works to augment existing regulation networks accumulated in literature with transcriptome data gathered from time-series experiments to construct a sequential representation of transcription factor activity. This method is applied on a time-series RNA-Seq data set from Escherichia coli as it transitions from growth to stationary phase over five hours. Investigations are conducted on the various metabolic activities in gene regulation processes by taking advantage of the correlation between regulatory gene pairs to examine their activity on a dynamic network. Especially, the changes in metabolic activity during phase transition are analyzed with focus on the pagP gene as well as other associated transcription factors. The visualization of the sequential transcriptional activity is used to describe the change in metabolic pathway activity originating from the pagP transcription factor, phoP. The results show a shift from amino acid and nucleic acid metabolism, to energy metabolism during the transition to stationary phase in E. coli.

Keywords: Escherichia coli, gene regulation, network, time-series

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4264 Corporate Governance Reforms in a Developing Economy: Making a Case for Upstream and Downstream Interventions

Authors: Franklin Nakpodia, Femi Olan

Abstract:

A blend of internal factors (firm performance, internal stakeholders) and external pressures (globalisation, technology, corporate scandals) have intensified calls for corporate governance reforms. While several countries and their governments have responded to these calls, the effect of such reforms on corporate governance systems across countries remains mixed. In particular, the literature reports that the effectiveness of corporate governance interventions in many developing economies is limited. Relying on the corporate governance system in Africa’s largest economy (Nigeria), this research addresses two issues. First, this study explores why previous corporate governance reforms have failed and second, the article investigates what reforms could improve corporate governance practices in the country. In addressing the above objectives, this study adopts a qualitative approach that permits data collection via semi-structured interviews with 21 corporate executives. The data supports the articulation of two sequential levels of reforms (i.e., the upstream and downstream reforms). The upstream reforms focus on two crucial but often overlooked areas that undermine reform effectiveness, i.e., the extent of government commitment and an enabling environment. The downstream reforms combine awareness and regulatory elements to proffer a path to robust corporate governance in the country. Furthermore, findings from this study stress the need to consider the use of a bottom-up approach to corporate governance practice and policymaking in place of the dominant top-down strategy.

Keywords: bottom-up approach, corporate governance, reforms, regulation

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4263 Beyond the Dust: Workers' Perspectives on Enhancing Silica Exposure Control in Tunnel Construction

Authors: Frederick Anlimah, Vinod Gopaldasani, Catherine MacPhail, Brian Davies

Abstract:

The construction industry, particularly tunnel construction, exposes workers to respirable crystalline silica (RCS), which can cause incurable illnesses such as silicosis and lung cancer. Despite various control measures, exposures remain inadequately controlled. This research aimed to examine what workers on a tunnelling project in Australia think should be done to reduce exposure to dust to protect them from RCS exposure. A qualitative research approach consisting of interviews and focus group discussions was employed for this research. The preliminary analysis of the data reveals a diverse array of solutions proposed to address the different sociotechnical factors that present challenges for effectively reducing dust exposure. Solutions are proposed to address challenges such as cost, time pressure, low-risk perception, inadequate awareness, inadequate enforcement and compliance with personal protective equipment. The findings highlight the need to make dust control a level playing field for all contractors during the bidding process, with more collaboration and enforcement after the signing of contracts. The research highlights that although improvements have been made in the past years regarding dust controls, many opportunities exist to reduce worker exposure to RCS.

Keywords: tunnel, respirable crystalline silica, RCS, dust exposure, personal protective equipment, worker perspectives

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4262 Investigation of the Effects of Monoamine Oxidase Levels on the 20S Proteasome

Authors: Bhavini Patel, Aslihan Ugun-Klusek, Ellen Billet

Abstract:

The two main contributing factors to familial and idiopathic form of Parkinson’s disease (PD) are oxidative stress and altered proteolysis. Monoamine oxidase-A (MAO-A) plays a significant role in redox homeostasis by producing reactive oxygen species (ROS) via deamination of for example, dopamine. The ROS generated induces chemical modification of proteins resulting in altered biological function. The ubiquitin-proteasome system, which consists of three different types or proteolytic activity, namely “chymotrypsin-like” activity (CLA), “trypsin-like” activity (TLA) and “post acidic-like” activity (PLA), is responsible for the degradation of ubiquitinated proteins. Defects in UPS are known to be strongly correlated to PD. Herein, the effect of ROS generated by MAO-A on proteasome activity and the effects of proteasome inhibition on MAO-A protein levels in WT, mock and MAO-A overexpressed (MAO-A+) SHSY5Y neuroblastoma cell lines were investigated. The data in this study report increased proteolytic activity when MAO-A protein levels are significantly increased, in particular CLA and PLA. Additionally, 20S proteasome inhibition induced a decrease in MAO-A levels in WT and mock cells in comparison to MAO-A+ cells in which 20S proteasome inhibition induced increased MAO-A levels to be further increased at 48 hours of inhibition. This study supports the fact that MAO-A could be a potential pharmaceutical target for neuronal protection as data suggests that endogenous MAO-A levels may be essential for modulating cell death and survival.

Keywords: monoamine oxidase, neurodegeneration, Parkinson's disease, proteasome

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4261 Extracting Polyhydroxyalkanoates from Waste Sludge of Husbandry Industry Wastewater Treatment Plants

Authors: M. S. Lu, Y. P. Tsai, H. Shu, K. F. Chen, L. L. Lai

Abstract:

This study used sodium hypochlorite/sodium dodecyl sulfate method to successfully extract polyhydroxyalkanoates (PHA) from the wasted sludge of a husbandry industry wastewater treatment plant. We investigated the optimum operational conditions of three key factors with respect to effectively extract PHAs from husbandry industry wastewater sludge, including the sodium hypochlorite concentration, liquid-solid ratio, and reaction time. The experimental results showed the optimum operational conditions for polyhydroxyalkanoate recovery as follows: (1) being digested by the sodium hypochlorite/sodium dodecyl sulfate solution with 15% (v/v) of hypochlorite concentration, (2) being operated at the condition of 1.25 mLmg-1 of liquid-solid ratio, and (3) being reacted for more than 60 min. Under these conditions, the content of the recovered PHAs was about 53.2±0.66 mgPHAs/gVSS, and the purity of the recovered PHAs was about 78.5±6.91 wt%. The recovered PHAs were further used to produce biodegradable plastics for decomposition test buried in soils. The decomposition test showed 66.5% of the biodegradable plastics produced in the study remained after being buried in soils for 49 days. The cost for extracting PHAs is about 10.3 US$/kgPHAs and is lower than those produced by pure culture methods (12-15 US$/kgPHAs).

Keywords: biodegradable plastic, biopolymers, polyhydroxyalkanoates (PHAs), waste sludge

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4260 Reasons behind Accounting Information Tools Adopted by Portuguese Third Sector Organizations: Institutional Theory versus Rational Choice Theory

Authors: Eurico Lima Basto, Ofélia Pinto, Anabela Silva, Amélia Ferreira-Da-Silva

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The purpose if this study is two-fold: on the one hand, to identify the accounting information systems implemented in third sector organizations, as well as its components, its tools and the decisions and control purposes they serve; on the other hand, and by confronting these two theories - institutional theory versus rational choice – we intent to go further by understanding the reasons behind the adoption of the aforementioned tools. Data has been collected from third sector organizations operating in Portugal. Our sample includes all juridical types of organizations such as foundations, cooperative, associations or private institutions of social solidarity. The questionnaire contained sixteen close-ended questions and four open-questions. Results confirm the theoretical perspective of institutionalism. Most third sector organizations operating in Portugal implemented only traditional accounting tools like standard accounting statements, cost accounting, budgeting. Moreover, there is clear evidence that the decisions about the implementation of these tools were coercive oriented. With this study it is intended to contribute to a better understanding of the context of third sector organizations in Portugal, in particular the role that accounting plays in this sector, with a special focus on management accounting tools, and the factors that influence their use and the degree of their usefulness in the process of decision making.

Keywords: third sector, accounting tools, institutional theory, Portugal, descriptive research

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4259 A Systematic Review Of Literature On The Importance Of Cultural Humility In Providing Optimal Palliative Care For All Persons

Authors: Roseanne Sharon Borromeo, Mariana Carvalho, Mariia Karizhenskaia

Abstract:

Healthcare providers need to comprehend cultural diversity for optimal patient-centered care, especially near the end of life. Although a universal method for navigating cultural differences would be ideal, culture’s high complexity makes this strategy impossible. Adding cultural humility, a process of self-reflection to understand personal and systemic biases and humbly acknowledging oneself as a learner when it comes to understanding another's experience leads to a meaningful process in palliative care generating respectful, honest, and trustworthy relationships. This study is a systematic review of the literature on cultural humility in palliative care research and best practices. Race, religion, language, values, and beliefs can affect an individual’s access to palliative care, underscoring the importance of culture in palliative care. Cultural influences affect end-of-life care perceptions, impacting bereavement rituals, decision-making, and attitudes toward death. Cultural factors affecting the delivery of care identified in a scoping review of Canadian literature include cultural competency, cultural sensitivity, and cultural accessibility. As the different parts of the world become exponentially diverse and multicultural, healthcare providers have been encouraged to give culturally competent care at the bedside. Therefore, many organizations have made cultural competence training required to expose professionals to the special needs and vulnerability of diverse populations. Cultural competence is easily standardized, taught, and implemented; however, this theoretically finite form of knowledge can dangerously lead to false assumptions or stereotyping, generating poor communication, loss of bonds and trust, and poor healthcare provider-patient relationship. In contrast, Cultural humility is a dynamic process that includes self-reflection, personal critique, and growth, allowing healthcare providers to respond to these differences with an open mind, curiosity, and awareness that one is never truly a “cultural” expert and requires life-long learning to overcome common biases and ingrained societal influences. Cultural humility concepts include self-awareness and power imbalances. While being culturally competent requires being skilled and knowledgeable in one’s culture, being culturally humble involves the sometimes-uncomfortable position of healthcare providers as students of the patient. Incorporating cultural humility emphasizes the need to approach end-of-life care with openness and responsiveness to various cultural perspectives. Thus, healthcare workers need to embrace lifelong learning in individual beliefs and values on suffering, death, and dying. There have been different approaches to this as well. Some adopt strategies for cultural humility, addressing conflicts and challenges through relational and health system approaches. In practice and research, clinicians and researchers must embrace cultural humility to advance palliative care practices, using qualitative methods to capture culturally nuanced experiences. Cultural diversity significantly impacts patient-centered care, particularly in end-of-life contexts. Cultural factors also shape end-of-life perceptions, impacting rituals, decision-making, and attitudes toward death. Cultural humility encourages openness and acknowledges the limitations of expertise in one’s culture. A consistent self-awareness and a desire to understand patients’ beliefs drive the practice of cultural humility. This dynamic process requires practitioners to learn continuously, fostering empathy and understanding. Cultural humility enhances palliative care, ensuring it resonates genuinely across cultural backgrounds and enriches patient-provider interactions.

Keywords: cultural competency, cultural diversity, cultural humility, palliative care, self-awareness

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4258 Assessment of Land Use and Land Cover Change in Lake Ol Bolossat Catchment, Nyandarua County, Kenya

Authors: John Wangui, Charles Gachene, Stephen Mureithi, Boniface Kiteme

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Land use changes caused by demographic, natural variability, economic, technological and policy factors affect the goods and services derived from an ecosystem. In the past few decades, Lake Ol Bolossat catchment in Nyandarua County Kenya has been facing challenges of land cover changes threatening its capacity to perform ecosystems functions and adversely affecting communities and ecosystems downstream. This study assessed land cover changes in the catchment for a period of twenty eight years (from 1986 to 2014). Analysis of three Landsat images i.e. L5 TM 1986, L5 TM 1995 and L8 OLI/TIRS 2014 was done using ERDAS 9.2 software. The results show that dense forest, cropland and area under water increased by 27%, 29% and 3% respectively. On the other hand, open forest, dense grassland, open grassland, bushland and shrubland decreased by 3%, 3%, 11%, 26% and 1% respectively during the period under assessment. The lake was noted to have increased due to siltation caused by soil erosion causing a reduction in Lake’s depth and consequently causing temporary flooding of the wetland. The study concludes that the catchment is under high demographic pressure which would lead to resource use conflicts and therefore formulation of mitigation measures is highly recommended.

Keywords: land cover, land use change, land degradation, Nyandarua, Remote sensing

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4257 Detection of Brackish Water Biological Fingerprints in Potable Water

Authors: Abdullah Mohammad, Abdullah Alshemali, Esmaeil Alsaleh

Abstract:

The chemical composition of desalinated water is modified to make it more acceptable to the end-user. Sometimes, this modification is approached by mixing with brackish water that is known to contain a variety of minerals. Expectedly, besides minerals, brackish water indigenous bacterial communities access the final mixture hence reaching the end consumer. The current project examined the safety of using brackish water as an ingredient in potable water. Pseudomonas aeruginosa strains were detected in potable and brackish water samples collected from storage facilities in residential areas as well as from main water distribution and storage tanks. The application of molecular and biochemical fingerprinting methods, including phylogeny, RFLP (restriction fragment length polymorphism), MLST (multilocus sequence typing) and substrate specificity testing, suggested that the potable water P. aeruginosa strains were most probably originated from brackish water. Additionally, all the sixty-four isolates showed multi-drug resistance (MDR) phenotype and harboured the three genes responsible for biofilm formation. These virulence factors represent serious health hazards compelling the scientific community to revise the WHO (World Health Organization) and USEP (US Environmental Protection Agency) A potable water quality guidelines, particularly those related to the types of bacterial genera that evade the current water quality guidelines.

Keywords: potable water, brackish water, pseudomonas aeroginosa, multidrug resistance

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4256 Surveying the Effects of Online Learning On High School Student’s Motivation: A Case Study of Pinewood School

Authors: Robert Cui

Abstract:

COVID-19 has drastically changed the way students interact and engage with their environments. Students, in particular, have been forced to change from in-person to online learning. How can we ensure that students continue to remain motivated even as their mode of education transitions to online learning? In this study conducted on high school students from a small private school (n = 50), we investigate the factors that predict student motivation during online learning. Using the framework of self-determination theory, we examine the three facets of student motivation during online learning: engagement, autonomy, and competence. We find that students' perception of their peers' engagement with the curriculum, feelings of parental academic expectations, perceptions of favoritism by the teacher, and perceived clarity of instruction given by the teacher all predict student engagement in online learning. Student autonomy is predicted by the amount of parental control a student feels, the clarity of instruction given by the teacher, and also the amount to which a student is perceiving their peers to be paying attention. Finally, competence is predicted by favoritism a student perceives from a teacher and also the amount of which a student is perceiving their peers to be paying attention. Based on these findings, we provide insights on how three important stakeholders –parents, teachers, and peers can enhance students' motivation during online learning.

Keywords: academic performance, motivation, online learning, parental influence, teacher, peers

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4255 A Quantitative Analysis of the Conservation of Resources, Burnout, and Other Selected Behavioral Variables among Law Enforcement Officers

Authors: Nathan Moran, Robert Hanser, Attapol Kuanliang

Abstract:

The purpose of this study is to determine the relationship between personal and social resources and burnout for police officers. Current conceptualizations of the condition of burnout are challenged as being too phenomenological and ambiguous, and consequently, not given to direct empirical testing. The conservation of resources model is based on the supposition that people strive to retain, protect, and build resources as a means to protect them from the impacts of burnout. The model proposes that the effects of stress (i.e. burnout) can be manifested in personal and professional attitudes and attributes, which can measure burnout using self-reports to provide strong support for the conservation of resources model, in that, personal and professional demands are related to the exhaustion component of burnout, whereas personal and professional resources can be compiled to counteract the negative impact of the burnout condition. Highly similar patterns of burnout resistance factors were witnessed in police officers in two department precincts (N:81). In addition, results confirmed the positive influence of key demographic variables in burnout resistance using the conservation of resources model. Participants in this study are all sheriff’s deputies with a populous county in a Pacific Northwestern state (N = 274). Four instruments will be used in this quantitative study for data collection (a) a series of demographic questions, (b) the Organizational Citizenship Behavior, (c) the PANAS-X Scale (OCB: Watson& Clark, 1994), and (d) The Maslach Burnout Inventory.

Keywords: behavioral, burnout, law enforcement, quantitative

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4254 Immigrants in the Polish Labour Market

Authors: Jagoda Przybysz

Abstract:

The main objective of this paper is to provide a comprehensive description of the immigrants in Poland, especially situation at the labour market. The paper will provide descriptive information on the composition of immigrants in Poland, and how this has changed over time, their socio-economic characteristics, their industry allocation and their labour market outcomes. Then we will investigate various labour market performance indicators (labour force participation, employment, wages and self-employment) for immigrants of different origins based on reached statistics. Individual interviews with immigrants will indicate areas of problems of living in Poland, mostly on labour market. The article shows that immigrants from some ethnic minority groups are more active in selected sectors of labour market. The empirical basis for the work related to the situation on the labor market of foreigners who came to the Poland and live in Lodz. The studies assumed that foreigners work in Poland and operate in different ways being integrated / excluded in varying degrees. Theoretical framework for analysis are: concepts of inclusion and exclusion, the concept of a dual labour market and the concept of social anchors. Completed in the 2014-2016, a pilot study (The forms of individual interviews) with 32 foreigners arrived in the last decade to Lodz. Preliminary studies have enabled the formulation of research issues and have set the future direction of research revealing to the personal experiences of respondents, a group of factors hindering integration and exclusion areas.

Keywords: foreigners, immigrants, labour market, migration, Poland

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4253 Social Inclusion Challenges in Indigenous Communities: Case of the Baka Pygmies Community of Cameroon

Authors: Igor Michel Gachig, Samanta Tiague

Abstract:

Baka ‘Pygmies’ is an indigenous community living in the rainforest region of Cameroon. This community is known to be poor and marginalized from the political, economic and social life, regardless of sedentarization and development efforts. In fact, the social exclusion of ‘Pygmy’ people prevents them from gaining basic citizen’s rights, among which access to education, land, healthcare, employment and justice. In this study, social interactions, behaviors, and perceptions were considered. An interview guide and focus group discussions were used to collect data. A sample size of 97 was used, with 60 Baka Pygmies and 37 Bantus from two Baka-Bantu settlements/villages of the south region of Cameroon. The data were classified in terms of homogenous, exhaustive and exclusive categories. This classification has enabled factors explaining social exclusion in the Baka community to be highlighted using content analysis. The study shows that (i) limited access to education, natural resources and care in modern healthcare organizations, and (ii) different views on the development expectations and integration approaches both highlight the social exclusion in the Baka ‘Pygmies’ community. Therefore, an effective and adequate social integration of ‘Pygmies’ based on cultural peculiarities and identity, as well as reduction of disparities and improvement of their access to education should be of major concern to the government and policy makers.

Keywords: development, indigenous people, integration, social exclusion

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4252 Topics of Blockchain Technology to Teach at Community College

Authors: Penn P. Wu, Jeannie Jo

Abstract:

Blockchain technology has rapidly gained popularity in industry. This paper attempts to assist academia to answer four questions. First, should community colleges begin offering education to nurture blockchain-literate students for the job market? Second, what are the appropriate topical areas to cover? Third, should it be an individual course? And forth, should it be a technical or management course? This paper starts with identifying the knowledge domains of blockchain technology and the topical areas each domain has, and continues with placing them in appropriate academic territories (Computer Sciences vs. Business) and subjects (programming, management, marketing, and laws), and then develops an evaluation model to determine the appropriate topical area for community colleges to teach. The evaluation is based on seven factors: maturity of technology, impacts on management, real-world applications, subject classification, knowledge prerequisites, textbook readiness, and recommended pedagogies. The evaluation results point to an interesting direction that offering an introductory course is an ideal option to guide students through the learning journey of what blockchain is and how it applies to business. Such an introductory course does not need to engage students in the discussions of mathematics and sciences that make blockchain technologies possible. While it is inevitable to brief technical topics to help students build a solid knowledge foundation of blockchain technologies, community colleges should avoid offering students a course centered on the discussion of developing blockchain applications.

Keywords: blockchain, pedagogies, blockchain technologies, blockchain course, blockchain pedagogies

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4251 Efficiency of Microbial Metabolites on Quality Milk Production in Nili Ravi Breed of Buffalos

Authors: Sajjad Ur Rahman, Muhammad Tahir, Mukarram Bashir, Jawad, Aoun Muhammad, Muhammad Zohaib, Hannan Khan, Seemal Javaid, Mariam Azam

Abstract:

The efficiency of natural metabolites obtained from partially fermented soya hulls and wheat bran using Saccharomyces cerevisiae (DL-22 S/N) ensures a potential impact on the total milk yield and quality of milk production. On attaining a moderate number of Saccharomyces cerevisiae cells around 1×10⁹ CFU/ml, the concentrate was further elevated under in-vivo conditions to study the quality of milk production in lactating buffalo. Ten lactating buffalos of the Nili Ravi breed having the same physical factors were given 12 gm of microbial metabolites daily, along with the palleted feed having 22 % proteins. Another group of 10 lactating animals with the same characteristics was maintained without metabolites. The body score, overall health, incidence of mastitis, milk fat, milk proteins, ash and solid not fat (SNF) were elevated on a weekly basis up to thirty days of trial. It was recorded that the average total increase in quality milk production was 0.9 liter/h/d, whereas SNF in the milk was enhanced to 0.71, and fats were decreased to 0.09 %. Moreover, during all periods of the trial, the overall non-specific immunity of buffalo was increased, as indicated by less than 0.2 % of mastitis incidence compared to 1.8% in the untreated buffalos.

Keywords: natural metabolites, quality milk, milk yield, microorganisms, fermentation, nonspecific immunity, better performing animals

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4250 Vegetables and Fruits Solar Tunnel Dryer for Small-Scale Farmers in Kassala

Authors: Sami Mohamed Sharif

Abstract:

The current study focuses on the design and construction of a solar tunnel dryer intended for small-scale farmers in Kassala, Sudan. To determine the appropriate dimensions of the dryer, the heat and mass balance equations are used, taking into account factors such as the target agricultural product, climate conditions, solar irradiance, and desired drying time. In Kassala, a dryer with a width of 88 cm, length of 600 cm, and height of 25 cm has been built, capable of drying up to 40 kg of vegetables or fruits. The dryer is divided into two chambers of different lengths. The air passing through is heated to the desired drying temperature in a separate heating chamber that is 200 cm long. From there, the heated air enters the drying chamber, which is 400 cm long. In this section, the agricultural product is placed on a slightly elevated net. The tunnel dryer was constructed using materials from the local market. The paper also examines the solar irradiance in Kassala, finding an average of 23.6 MJ/m2/day, with a maximum of 26.6 MJ/m2/day in April and a minimum of 20.2 MJ/m2/day in December. A DC fan powered by a 160Wp solar panel is utilized to circulate air within the tunnel. By connecting the fan and three 12V, 60W bulbs in series, four different speeds can be achieved using a speed controller. Temperature and relative humidity measurements were taken hourly over three days, from 10:00 a.m. to 3:00 p.m. The results demonstrate the promising technology and sizing techniques of solar tunnel dryers, which can significantly increase the temperature within the tunnel by more than 90%.

Keywords: tunnel dryer, solar drying, moisture content, fruits drying modeling, open sun drying

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4249 Influence of Social Norms and Perceived Government Roles on Environmental Consciousness: A Multi-Socio-Economic Approach

Authors: Mona Francesca B. Dela Cruz, Katrina Marie R. Mamaril, Mariah Hannah Kassandra Salazar, Emerald Jay D. Ilac

Abstract:

One key factor that should be considered when determining sustainable solutions to various environmental problems is the potential impact of individual human beings. In order to understand an individual, there is a need to examine cognitive, emotional, dispositional, and behavioral factors which are all indicative of one’s environmental consciousness. This quantitative study explored the moderated mediation between environmental consciousness, socio-economic status, social norms as a mediator, and the perceived role of government as a moderator for 381 Filipinos, aged 25 to 65, in urban and suburban settings. Results showed social norms do not have a mediating effect between socio-economic status and environmental consciousness. This may be influenced by the collectivist culture of the Philippines and the tendency for people to copy behaviors according to the descriptive norm effect. Meanwhile, there exists a moderating effect of the perceived role of government between the relationship of social norms and environmental consciousness which can be explained by the government’s ability to impose social norms that can induce a person to think and act pro-environmentally. Practical applications of this study can be used to tap the ability of the government to strengthen their influence and control over environmental protection and to provide a basis for the development of class-specific environmental solutions that can be done by individuals depending on their socioeconomic status.

Keywords: environmental consciousness, role of government, social norms, socio-economic status

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4248 A Systematic Review on the Effect of Gender Diverse Board on Corporate Social Responsibility

Authors: Rofayda A. Hout

Abstract:

This study aims to investigate the relationship between women on board and corporate social responsibility (CSR) in addition to the role of corporate governance in introducing and implementing CSR practices. Analysis has been conducted on 30 prior studies published between 2007 and 2017 to investigate the common areas and differences across the studies with varying conclusions. The study also handles the differences between developing and developed countries when it comes to gender diverse board and corporate social responsibility. The review conducted reveals that there is a positive relationship between women on board and corporate social responsibility. Comparison between developed and developing countries with respect to CSR implementation highlighted differences due to possible reasons relating to socio-political, cultural, socio-economic, and institutional factors. In addition, developing countries perceive CSR as philanthropy rather than part of their business mission. Given that, CSR needs to be integrated into the corporate strategic planning and be considered as fundamental part of the operations to improve the region’s needs. Developing countries were late in adopting CSR in comparison to developed countries, thus to have a fair comparison between developed and developing countries, corporate governance in developing countries should take serious steps in developing a framework for CSR implementation and integrating it within corporate operations.

Keywords: corporate governance, corporate performance, corporate social responsibility, developed countries, developing countries, gender diverse board, systematic review

Procedia PDF Downloads 207