Search results for: Islamic culture
3551 Suitability of Indonesia's Tax Administration with Abu Yusuf Thought
Authors: Dina Safrina
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This paper aims to discuss the suitability of tax administration in Indonesia based on Islamic Shari'a by looking at Abu Yusuf's idea of taxation. This research is a qualitative research and using data collection method by library research, that is by studying, deepening and citing theories or concepts from a number of literature. The purpose of this paper is to find out whether taxation in Indonesia is consistent with the thinking of Islamic economists, namely Abu Yusuf's idea which became known by economists as the canons of taxation. The ability to pay, lax time giving for taxpayers and the centralization of decision-making in the tax administration are some of the principles it emphasizes. In taxation he recommends the use of the Muqassamah (Proportional Tax) system rather than the Mixed (Fixed Tax) system. In this case, the determination of tax rates in Indonesia there are using fixed tax system, proportional tax, progressive tax and regressive tax. Abu Yusuf opposed the existence of Qabalah institution (the guarantor of tax payments to the state) at the time and suggested a tax administration centered and paid directly to the state. This is in accordance with those already applied in Indonesia where tax collection is done centrally. The tax system in Indonesia using self assessment system, which is the authority and responsibility given by the government to the taxpayer to calculate, pay and report the tax itself becomes the gap for taxpayers to commit fraud. Prerequisites that must be met for the success of this system is with the tax consciousness, tax honesty, tax mindedness, and tax discipline.Keywords: Abu Yusuf, Indonesia, tax, tax administration
Procedia PDF Downloads 4243550 Neo-Filipino: A Study on the Impact of Internet and Mobile Technology on the Identity Formation of Selected Filipino Third Culture Kids (TCKs)
Authors: Erika Mae L. Valencia
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Third Culture Kids (TCKs) are children who experienced a cross-cultural upbringing – being raised and lived outside their parents’ culture. As a result, TCKs experience the difficulty of building and attaining a concrete cultural identity. However, in the context of globalization and the emergence of ICTs, the internet, and mobile technology creates better ways of constructing cultural identities. This study investigates the social and cultural impacts of the internet and mobile technology on the multi-cultural identity development among selected Filipino TCKs. Moreover, this research seeks to understand how the Filipino TCKs form their identity and address their complex issue of belonging with the use of different internet platforms and mobile technology. To explore the lived experiences of Filipino TCKs, this research employs a transcendental phenomenological design. Also, this study uses purposive and snowball sampling and conduct in-depth interviews through Skype, phone call, or face-to-face. This study utilizes Pierre Bourdieu’s social capital as a theoretical lens to gain understanding of the TCKs’ identity formation process in relation to the said ICTs. This research argues that the internet and mobile technology play a significant role in facilitating multi-cultural identity formation of Filipino TCKs, as well as potentially broadening their social network through its various technological platforms.Keywords: identity, internet, third culture kids, mobile technology
Procedia PDF Downloads 2993549 Human Resource Development Climate (HRDC) in Nigerian Banks: General and Gender Perceptions
Authors: Akinyemi Benjamin
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This study investigates the prevailing HRDC Nigerian commercial banks as perceived by employees in general. The perceptional differences on the state of HRDC by gender category are also examined. Using Abraham and Rao’s HRDC 38-item questionnaire, data from 310 respondents, with 303 valid responses, were entered into excel sheet and analysed to determine frequencies, mean scores, standard deviation and percentages for four variables: HRDC, general climate, HRD mechanism, and OCTAPAC culture. Results of analysis indicate that generally, employees perceive the overall HRDC and its three dimensions of general climate, HRD mechanism and OCTAPAC culture to be at an average or moderate level. The perceptions of both male and female subjects also indicate an average HRDC level although participants report slightly higher scores than their male subjects but these scores are still at an average level on all the dimensions of HRDC measured. The implications of this result for organizations in general and the banking industry in particular are discussed.Keywords: HRDC, HRD mechanism, general climate, OCTAPAC culture, gender
Procedia PDF Downloads 4213548 Constellating Images: Bilderatlases as a Tool to Develop Criticality towards Visual Culture
Authors: Quirijn Menken
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Menken, Q. Author Constellating Images Abstract—We live in a predominantly visual era. Vastly expanded quantities of imagery influence us on a daily basis, in contrast to earlier days where the textual prevailed. The increasing producing and reproducing of images continuously compete for our attention. As such, how we perceive images and in what way images are framed or mediate our beliefs, has become of even greater importance than ever before. Especially in art education a critical awareness and approach of images as part of visual culture is of utmost importance. The Bilderatlas operates as a mediation, and offers new Ways of Seeing and knowing. It is mainly known as result of the ground-breaking work of the cultural theorist Aby Warburg, who intended to present an art history without words. His Mnemosyne Bilderatlas shows how the arrangement of images - and the interstices between them, offers new perspectives and ways of seeing. The Atlas as a medium to critically address Visual Culture is also practiced by the German artist Gerhard Richter, and it is in written form used in the Passagen Werk of Walter Benjamin. In order to examine the use of the Bilderatlas as a tool in art education, several experiments with art students have been conducted. These experiments have lead to an exploration of different Pedagogies, which help to offer new perspectives and trajectories of learning. To use the Bilderatlas as a tool to develop criticality towards Visual Culture, I developed and tested a new pedagogy; a Pedagogy of Difference and Repetition, based on the philosophy of Gilles Deleuze. Furthermore, in offering a new pedagogy - based on the rhizomatic work of Gilles Deleuze – the Bilderatlas as a tool to develop criticality has found a firm basis. Keywords—Art Education, Walter Benjamin, Bilderatlas, Gilles Deleuze, Difference and Repetition, Pedagogy, Rhizomes, Visual Culture,Keywords: Art Education, Bilderatlas, Pedagogy, Aby Warburg
Procedia PDF Downloads 1593547 The Right to State Lands: A Case Study of a Squatter Community in Egypt
Authors: Salwa Salman
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On February 2016, Egypt’s President Abdel Fattah Al-Sisi ordered the former Prime Minister, Ibrahim Mehleb, to establish a committee responsible for retrieving looted state lands or providing squatters with land titles according to their individual cases. The specificity of desert lands emerges from its unique position in both Islamic law and Egypt’s Civil Code. In Egypt, desert lands can be transferred to private ownership through peaceful occupation and cultivation. This study explores the (re-) conceptualization of land rights, state territoriality, and sovereignty as a part of an emerging narrative on informal land tenure. Through the lens of an informal settlement, the study employs methodological insights from studies in the anthropology of development and their interpretation of Foucauldian discourse analysis to examine official representations on squatting over state lands and put them in conversation with individual narratives on land ownership and dispossession. It also employs Bruno Latour’s actor-network theory to explore the development of social networks through primary land contracts and informal local resource management.Keywords: State lands, squatter community, Islamic law, Egypt’s Civil Code
Procedia PDF Downloads 1743546 2D and 3D Breast Cancer Cells Behave Differently to the Applied Free Palbociclib or the Palbociclib-Loaded Nanoparticles
Authors: Maryam Parsian, Pelin Mutlu, Ufuk Gunduz
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Two-dimensional cell culture affords simplicity and low cost, but it has serious limitations; lacking cell-cell and cell-matrix interactions that are present in tissues. Cancer cells grown in 3D culture systems have distinct phenotypes of adhesion, growth, migration, invasion as well as profiles of gene and protein expression. These interactions cause the 3D-cultured cells to acquire morphological and cellular characteristics relevant to in vivo tumors. Palbociclib is a chemotherapeutic agent for the treatment of ER-positive and HER-negative metastatic breast cancer. Poly-amidoamine (PAMAM) dendrimer is a well-defined, special three-dimensional structure and has a multivalent surface and internal cavities that can play an essential role in drug delivery systems. In this study, palbociclib is loaded onto the magnetic PAMAM dendrimer. Hanging droplet method was used in order to form 3D spheroids. The possible toxic effects of both free drug and drug loaded nanoparticles were evaluated in 2D and 3D MCF-7, MD-MB-231 and SKBR-3 breast cancer cell culture models by performing MTT cell viability and Alamar Blue assays. MTT analysis was performed with six different doses from 1000 µg/ml to 25 µg/ml. Drug unloaded PAMAM dendrimer did not demonstrate significant toxicity on all breast cancer cell lines. The results showed that 3D spheroids are clearly less sensitive than 2D cell cultures to free palbociclib. Also, palbociclib loaded PAMAM dendrimers showed more toxic effect than free palbociclib in all cell lines at 2D and 3D cultures. The results suggest that the traditional cell culture method (2D) is insufficient for mimicking the actual tumor tissue. The response of the cancer cells to anticancer drugs is different in the 2D and 3D culture conditions. This study showed that breast cancer cells are more resistant to free palbociclib in 3D cultures than in 2D cultures. However, nanoparticle loaded drugs can be more cytotoxic when compared to free drug.Keywords: 2D and 3D cell culture, breast cancer, palbociclibe, PAMAM magnetic nanoparticles
Procedia PDF Downloads 1523545 Arabic as a Foreign Language in the Curriculum of Higher Education in Nigeria: Problems, Solutions, and Prospects
Authors: Kazeem Oluwatoyin Ajape
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The study is concerned with the problem of how to improve the teaching of Arabic as a foreign language in Nigerian Higher Education System. The paper traces the historical background of Arabic education in Nigeria and also outlines the problems facing the language in Nigerian Institutions. It lays down some of the essential foundation work necessary for bringing about systematic and constructive improvements in the Teaching of Arabic as a Foreign Language (TAFL) by giving answers to the following research questions: what is the appropriate medium of instruction in teaching a foreign or second language? What is the position of English language in the teaching and learning of Arabic/Islamic education? What is the relevance of the present curriculum of Arabic /Islamic education in Nigerian institutions to the contemporary society? A survey of the literature indicates that a revolution is currently taking place in FL teaching and that a new approach known as the Communicative Approach (CA), has begun to emerge and influence the teaching of FLs in general, over the last decade or so. Since the CA is currently being adapted to the teaching of most major FLs and since this revolution has not yet had much impact on TAPL, the study explores the possibility of the application of the CA to the teaching of Arabic as a living language and also makes recommendations towards the development of the language in Nigerian Institutions of Higher Learning.Keywords: Arabic Language, foreign language, Nigerian institutions, curriculum, communicative approach
Procedia PDF Downloads 6163544 Examining Terrorism through a Constructivist Framework: Case Study of the Islamic State
Authors: Shivani Yadav
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The Study of terrorism lends itself to the constructivist framework as constructivism focuses on the importance of ideas and norms in shaping interests and identities. Constructivism is pertinent to understand the phenomenon of a terrorist organization like the Islamic State (IS), which opportunistically utilizes radical ideas and norms to shape its ‘politics of identity’. This ‘identity’, which is at the helm of preferences and interests of actors, in turn, shapes actions. The paper argues that an effective counter-terrorism policy must recognize the importance of ideas in order to counter the threat arising from acts of radicalism and terrorism. Traditional theories of international relations, with an emphasis on state-centric security problematic, exhibit several limitations and problems in interpreting the phenomena of terrorism. With the changing global order, these theories have failed to adapt to the changing dimensions of terrorism, especially ‘newer’ actors like the Islamic State (IS). The paper observes that IS distinguishes itself from other terrorist organizations in the way that it recruits and spreads its propaganda. Not only are its methods different, but also its tools (like social media) are new. Traditionally, too, force alone has rarely been sufficient to counter terrorism, but it seems especially impossible to completely root out an organization like IS. Time is ripe to change the discourse around terrorism and counter-terrorism strategies. The counter-terrorism measures adopted by states, which primarily focus on mitigating threats to the national security of the state, are preoccupied with statist objectives of the continuance of state institutions and maintenance of order. This limitation prevents these theories from addressing the questions of justice and the ‘human’ aspects of ideas and identity. These counter-terrorism strategies adopt a problem-solving approach that attempts to treat the symptoms without diagnosing the disease. Hence, these restrictive strategies fail to look beyond calculated retaliation against violent actions in order to address the underlying causes of discontent pertaining to ‘why’ actors turn violent in the first place. What traditional theories also overlook is that overt acts of violence may have several causal factors behind them, some of which are rooted in the structural state system. Exploring these root causes through the constructivist framework helps to decipher the process of ‘construction of terror’ and to move beyond the ‘what’ in theorization in order to describe ‘why’, ‘how’ and ‘when’ terrorism occurs. Study of terrorism would much benefit from a constructivist analysis in order to explore non-military options while countering the ideology propagated by the IS.Keywords: constructivism, counter terrorism, Islamic State, politics of identity
Procedia PDF Downloads 1923543 Factors Responsible for the Activities of the Transitional Rites of Passage on Youth’s Morality in South Africa: A Study of Thulamela Municipality
Authors: Rofem Inyang Bassey, Pfarelo Matshidze, Dolphin Mabale, Ishmael Iwara
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This article strove to establish the factors responsible for the activities of the transitional rites of passage on youth’s morality. South Africa, among other countries, has serious effects on the moral systems of youths. Factors responsible for the activities of the transitional rites of passage on youth’s morality has been brought to the fore by on-going transitional rites depicted by weekend’s social activities with the practice of substance use and abuse among the youths at various recreational spots. The transitional rites are structured under the guise of “freaks” as an evolving culture among the youths. The freaks culture is a counterculture of the usual initiation’s schools for transitional rites of passage which instil morality among youths. Qualitative design was used to obtain data from custodians, parents of the youths, and the youths themselves. The findings widely show that the factors responsible for the activities of the transitional rites is the act of the current on-going transitional rites effect as an inappropriate behaviour towards youth morality. This study concluded that to establish the factors responsible for the activities of the transitional rites of passage on youth’s morality, activities and practices evolved as a current socialization standard for quick maturity status, as a result of that, it will be harder to provide a complete change of this evolving culture. However, what will work is to build on the existing transitional rites of passage to moderate appropriate youths’ morality in Thulamela communities.Keywords: behaviour, morality, transitional rites, youths, socials activities, freak culture
Procedia PDF Downloads 843542 Research on Ecological Space Improvement Strategy from the Perspective of Urban Double Reform
Authors: Sisi Xia, Dezhuan Tao
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Urban Double Reform is an effective means to improve the quality of ecological space, based on improving the living environment and urban functions and promoting the organic integration of the city and nature. This paper takes the design of Qinyang Wetland Park in Jiaozuo, Henan Province, as an example, attempting to closely link the ecological restoration of wetland with the urban culture and to extend the urban spirit of the ancient county of Qinyang while purifying the ecological water system. This design uses ecological technology to repair underwater forests and underwater turf, rapidly improving the quality of urban water without biological side effects. The ecological grass slope is used to create multiple bank forms, combining with a number of hydrophilic platforms to provide a good view of the public. Through the placement of ecological education bases, urban cultural exhibition halls, and other means, the cultural value of wetland parks will be enhanced, and the citizens will return to nature and experience the ecology and appreciate the charm of urban culture in the ecological space. Repair the ecosystem, sculpt the urban culture, let the public return to nature, experience the ecology, and experience the charm of urban culture in the ecological space.Keywords: urban double reform, ecological space, improvement strategy, wetland park design
Procedia PDF Downloads 2433541 Clash of Civilizations without Civilizational Groups: Revisiting Samuel P. Huntington´s Clash of Civilizations Theory
Authors: Jamal Abdi
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This paper is largely a response/critique of Samuel P. Huntington´s Clash of Civilizations thesis. The overriding argument is that Huntington´s thesis is characterized by failure to distinguish between ´groups´ and ´categories´. Multinational civilizations overcoming their internal collective action problems, which would enable them to pursue a unified strategy vis-à-vis the West, is a rather foundational assumption in his theory. Without assigning sufficient intellectual attention to the processes through which multinational civilizations may gain capacity for concerted action i.e. become a group, he contended that the post-cold-war world would be shaped in large measure by interactions among seven or eight major civilizations. Thus, failure in providing a convincing analysis of multi-national civilizations´ transition from categories to groups is a significant weakness in Huntington´s clash theory. It is also suggested that so-called Islamic terrorism and the war on terror is not to be taken as an expression of presence of clash between a Western and an Islamic civilization, as terrorist organizations would be superfluous in a world characterized by clash of civilizations. Consequences of multinational civilizations becoming a group are discussed in relation to contemporary Western superiority.Keywords: categories, civilizations, clash, groups, groupness
Procedia PDF Downloads 1793540 Nitrogen Fixation, Cytokinin and Exopolysachharide Production by indigenous Azotobacter spp. from East Nusa Tenggara
Authors: Reginawanti Hindersah, Widiya Septiani Perdanawati, Dewi Azizah Sulaksana, Hidiyah Ayu Ma’rufah
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Maize in some region in East Nusa Tenggara Indonesia bordering Republic Democratic of Timor Leste is important local food crop and commonly cultivated using conventional method without appropriate plant nutrition system so that productivity is still low. A way to enhance local corn yield is adding biofertilizer containing nitrogen (N2) fixing bacteria such as Azotobacter. The purpose of this research was to determine N2 fixation, cytokinin as well as exopolysachharide production capacity of six indigenous Azotobacter strains in pure culture. The N2 fixation capacities of native 3 day old Azotobacter strains added to Ashby Media varied from 0.01 to 0.39 µM/g/hour. Cytokinin production of these strain in liquid culture of N-free Media was 0.11 to 40.04 ppm while exopolysachharide content in liquid culture of Vermani Media varied from 0.4 to 27.3 g/L. This results demonstrate that some local Azotobacter strains might be used as biofertilizer.Keywords: azotobacter, local isolate, N fixation, phythohormone, exopolysaccaride
Procedia PDF Downloads 4383539 Shariah Compliance Space Planning for Hotel Room Design
Authors: Syaza Bt. Saifuddin, Rashidi Bin Othman, Muhammad Hafizuddin Akmal Bin Md Hashim, Ismail Bin Jasmani, Noor Hanita Bt. Abdul Majid
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This paper illustrates the background of various concepts, approaches, terminologies used to describe the basic framework of an Islamic Hotel Room design. This paper reviews the theoretical views in establishing a suitable and optimum environment for Muslim as well as non-Muslim guests in hotel rooms while according to shariah. It involves a few research methodologies that requires the researcher to study on a few characteristics needed to create more efficient rooms in terms of social interaction, economic growth and other tolerable elements. This paper intends on revealing the elements that are vital and may contribute for hotels in achieving a more conclusive research on space planning for hotel rooms focusing on the shariah and Muslim guests. Malaysia is an Islamic country and has billion of tourists coming over for business and recreational purposes. Therefore, having a righteous environment that best suit this target user is important in terms of generating the economy as well as providing a better understanding to the community on the benefits of applying these qualities in a conventional resort design.Keywords: design, Islam, room, shariah compliant hotel
Procedia PDF Downloads 3533538 The Myth of Mohini and Ardhanarishvara: A Queer Reading
Authors: Anindita Roy
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This paper offers a queer reading of the myth of Mohini and Ardhanarishvara in Indian mythology to explore the transformative capacity of gender performativity with a view to focusing on the notion of female and male as harmonious contributors in culture and nature. The qualitative study of these two narratives ponders on the issues of dualism in Indian mythology. These myths approach different queer experiences in different ways - the first, an incarnation of Vishnu into Mohini by body swapping and the latter, the myth of Ardhanarishvara in which one sacred body upholds two different biological identities together- male and female. Emphasizing on the transformation of sex, the present paper re-reads how these queer-transformations can become transformative in the society. The study is explained in three parts. The first one focuses on the two select myths to explore the idea of gender as performance and the concept of queer ecofeminism where nature/culture, heterosexuality/queer female/male dualism exist in a paradigm. The second segment analyzes whether these myths destabilize or promote the access of queer and the experience of ‘other’ in the society and resistance against domination. The third section inquires to rethink the whole world about the value and hierarchy of men over women, heterosexuality over queer, culture over nature to call for a recovery of the female/male, nature/culture principles as complementary. What the paper intends to investigate is if and how gender transformations in religious myths have the capacity to transform personal and social notions and practices of different hierarchies.Keywords: dualism, Indian myth, queer, transformativity
Procedia PDF Downloads 1803537 Effect of Weathering on the Mineralogy and Geochemistry of Sediments of the Hyper Saline Urmia Salt Lake, Iran
Authors: Samad Alipour, Khadije Mosavi Onlaghi
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Urmia Salt Lake (USL) is a hypersaline lake in the northwest of Iran. It contains halite as main dissolved and precipitated mineral and the major mineral mixed with lake bed sediments. Other detrital minerals such as calcite, aragonite, dolomite, quartz, feldspars, augite are forming lake sediments. This study examined the impact of weathering of this sediments collected from 1.5 meters depth and augite placers. The study indicated that weathering of tephritic and adakite rocks of the Islamic Island at the immediate boundary of the lake play a main control of lake bed sediments and has produced a large volume of augite placer along the lake bank. Weathering increases from south to toward north with increasing distance from Islamic Island. Geochemistry of lake sediments demonstrated the enrichment of MgO, CaO, Sr with an elevated anomaly of Eu, possibly due to surface absorbance of Mn and Fe associated Sr elevation originating from adakite volcanic rocks in the vicinity of the lake basin. The study shows the local geology is the major factor in origin of lake sediments than chemical and biochemical produced mineral during diagenetic processes.Keywords: Urmia Lake, weathering, mineralogy, augite, Iran
Procedia PDF Downloads 2323536 Implementation of Maqasid Syari'ah in the Concept of Reforming the Indonesian Marriage Law Based on Gender Equality: Study of the Counter Legal Draft Compilation of Islamic Law
Authors: Nirmalasanti Pramesi
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In 2004 the CLD KHI Team offered several new ideas in the field of Islamic family law, such as marriage, inheritance (waris), and waqf. The new idea is based on six main principles; pluralism, nationality, human rights, democracy, maslahah, and gender equality. However, the existence of this has actually caused various criticisms, appreciations, and controversies. For this reason, CLD-KHI, as the idea of reforming family law, especially in the field of marriage, really needs to be studied academically with a comprehensive method as an unfinished problem. The main issues examined in this study are what are the ideas for reforming the law of marriage that have been formulated by the CLD KHI team, as well as how to implement Maqasid Sharia in legal reform. The methodology used in this research is a qualitative method with a normative-empirical-sociological approach. The results of this research show every substance of the idea considers aspects of locality, nationality, and global ethics. The Maqasid approach used in most of the legal provisions is moderate (wasati). Meanwhile, in matters of wali niqah and inheritance, it is adjusted to the context of Indonesian society.Keywords: Maqasid syari'ah, CLD KHI, marriage law reform, moderate
Procedia PDF Downloads 2003535 Maori Loanwords in New Zealand English Denoting the Culture and Way of Life of Maori
Authors: Marina Galakhova
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Nowadays, language variants, as well as minority languages and cultures, are of increased interest, and the desire to protect them is rising. The Maori language is defined as a vulnerable language by UNESCO. Its usage is confined to intra-family communication. It is not being utilized by the younger generation or being taught at an early age; therefore, it is being replaced by more frequently used languages. Maori loanwords are a unique part of New Zealand English. That is why it is worth our attention. The aim of this study is to investigate Maori cultural loanwords in the New Zealand media. Methods of analysis of lexical units, etymological interpretation, and linguocultural commenting were used. The results of the research show that Maori borrowings are used in the media, not only with regard to Maori people but also to the whole nation. The Maori language is often used in media texts, most often without a translation in English. Not only are words borrowed, but also cultural concepts. The language usage is limited to the following spheres: everyday life, education, religion, and media. The conclusion can also be drawn that Maori words are used to emphasize a new bicultural national identity; the revival of the Maori language and culture contributed to a large number of borrowings into New Zealand English. It has been established that the Maori language is substratum because Maori provides an intrusive language, which is English with language material. It is stated that the number of borrowings denoting Maori culture is very significant. This group is even greater than the group relating to flora and fauna. Language policy in New Zealand is designed to protect and promote the Maori language and culture. Tables of Maori loanwords are also presented.Keywords: loanwords, Maori, minority languages, New Zealand
Procedia PDF Downloads 1503534 Critical Factors of IFRS Adoption in Bank Industries In Middle East Countries
Authors: Benjamin Bae
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This study investigates the relationship between the adoption of International Financial Reporting Standards (IFRS) and the performance of banks in a number of Middle East countries. We examine whether performance levels and audit qualities play any role in adopting the International Financial Reporting Standards (IFRS) in Middle East banks. This study hypothesizes that, in general, banks with high performance and audit quality measures tend to adopt the IFRS than low-performing banks, as the adoption of a new standard takes lots of time and expenses, which could be an additional burden to them. The results show that three hypotheses are strongly supported whereas the cultural factor hypothesis is not. Banks with high ROA and ROE tend to adopt IFRS than low-performing banks. Big banks are also more likely to adopt IFRS than small or medium-sized banks. Contrary to the hypothesis, the Islamic bank status as a cultural factor has some positive impact on the adoption of the banks in the region. Overall, this research adds to our understanding of the bank’s performance. First, evidence on the relationship between the adoption of IFRS and the bank’s performance should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s performance measures.Keywords: IFRS, financial performance, audit quality, culture, firm size
Procedia PDF Downloads 473533 Leadership Dynamics and Teacher Engagement in Greek Education
Authors: Vasileios Floros
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This article delves into the intricate interplay between leadership styles and teacher satisfaction within the Greek educational framework, underscoring the pivotal role of school leadership in shaping educational success and fostering a conducive school culture. Through a comprehensive analysis, the study explores various leadership theories, the psychological contract between teachers and leaders, and the impact of leadership on teacher job satisfaction and group dynamics within educational institutions. It highlights how leadership efficacy can significantly influence the organizational climate, teacher motivation, and, ultimately, educational outcomes. The findings suggest that effective leadership, characterized by a deep understanding of teacher psychology, thoughtful engagement with the school culture, and strategic application of leadership styles, can lead to heightened teacher satisfaction and enhanced educational performance. This research offers valuable insights for educational policymakers, school leaders, and the broader academic community interested in optimizing leadership practices to foster an enriching educational environment in Greece.Keywords: educational leadership, teacher satisfaction, school culture, leadership styles, Greek education
Procedia PDF Downloads 573532 The Role of Online Platforms in Economic Growth and the Introduction of Local Culture in Tourist Areas
Authors: Maryam Nzari
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Today, with the advancement of Internet technology, one of the tools used by humans is a tool that allows them to do what they need easily. Online platforms in different forms and by providing different services make it possible for users to communicate with each other and users with platforms. Audience communication with mass media is not the same as in the past. Today the conditions are different; With online platforms that provide the latest news minute by minute, he has access to all the content and can choose more quickly and easily. According to professionals Galloway, Apple, Amazon, Facebook and Google companies create a wide range. They are among the products and services that are connected with the daily life of billions of people all over the planet. Over time, platforms gain high economic value and in this way gain power that will influence the social, cultural, economic and political aspects of people’s lives. As a result of the effects of the process of platformization on all areas of individual and collective life, we now live in a platform society, which communicates It is close to “platform politics”. Nowadays, with social media platforms, users can interact with many people and people can share their data on various topics with others in this space. In this research, what will be investigated is the role of these online platforms in economic growth and the introduction of local culture areas in tourist areas. Tourism in a region is linked with various factors; One of the important factors that attract tourists to a region is its culture, and on the other hand, this culture can also affect economic growth. Without a proper understanding of the culture of these tourist areas, it is not possible to plan properly for the growth of the tourism industry and the subsequent increase in economic growth. The interaction of local people and tourists will have social and cultural effects on each other and will give them the opportunity to get to know each other. Therefore, the purpose of this research is to examine issues such as the role that online platforms play in cultural interaction in tourist areas and to understand that online platforms are only seeking to show the good aspects of a region and then generate enough extra income or that platforms can They play a role beyond what we imagine and introduce the culture of a region in a proper way so that we don’t see disagreements in the tourism planning of that region. in this article It has been tried by using library and field methods Answer the questions.Keywords: online platforms, economic growth, culture Indigenous, tourism
Procedia PDF Downloads 623531 The Impact of Culture on Tourists’ Evaluation of Hotel Service Experiences
Authors: Eid Alotaibi
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The purpose of this study is to investigate the impact of tourists’ culture on perception and evaluation of hotel service experience and behavioral intentions. Drawing on Hofested’s cultural dimensions, this study seeks to further contribute towards understanding the effect of culture on perception and evaluation of hotels’ services, and whether there are differences between Saudi and European tourists’ perceptions of hotel services evaluation. A descriptive cross-sectional design was used in this study. Data were collected from tourists staying in five-star hotels in Saudi Arabia using the self-completion technique. The findings show that evaluations of hotel services differ from one culture to another. T-test results reveal that Saudis were more tolerant and reported significantly higher levels of satisfaction, were more likely to return and recommend the hotel, and perceived the price for the hotel stay as being good value for money as compared to their European counterparts. The sample was relatively small and specific to only five-star hotel evaluations. As a result, findings cannot be generalized to the wider tourist population. The results of this research have important implications for management within the Saudi hospitality industry. The study contributes to the tourist cultural theory by emphasizing the relative importance of cultural dimensions in-service evaluation. The author argues that no studies could be identified that compare Saudis and Europeans in their evaluations of their experiences staying at hotels. Therefore, the current study would enhance understanding of the effects of cultural factors on service evaluations and provide valuable input for international market segmentation and resource allocation in the Saudi hotel industry.Keywords: culture, tourist, service experience, hotel industry, Hofested’s cultural dimensions
Procedia PDF Downloads 1233530 Mapping the Ties That Bind: Corruption, Political Alienation and Culture of Corruption
Authors: Mabrouka Immhemd Al-Werfalli
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How are political alienation and corruption related? What is the nature of relationship linking corruption and political alienation? When citizens withdraw their loyalty from their political regime and leaders, they highlight their alienation from them. The link between corruption and political alienation is that the individual would intentionally involve in corruption particularly when a state of lawlessness prevails. This paper represents a challenge- how to gauge a link between political alienation culture of corruption and corruption. It aims to highlight the political alienation related factors that determine the levels of corruption in Libya. One of the most prominent reasons for the Libyan uprising in February 2011 was the pervasiveness of corruption. Corruption in Libya remained a significant problem despite a robust anti-corruption discourse and harsh legislation undertaken by the previous regime. The long-standing political corruption in Libya has offered ample opportunity for the evolution of a structure of negative values and morals. This has formed what is termed as a ‘culture of corruption’, which has induced people to accept and justify corrupt behavior. The paper is a part of a study concerns the phenomenon of political alienation in Libya which was based on a survey conducted in 2001 in the city of Benghazi. The finding shows that abuse of power, embezzlement and misuse of public funds for personal enrichment was thought to be rife within public bodies, institutions, companies, factories, banks and enterprises owned entirely or partially by the state.Keywords: Libya, abuse of power, anti-corruption, corruption, culture of corruption, embezzlement, participation in corruption, political alienation
Procedia PDF Downloads 3173529 Political Alienation: Paving the Road to Corruption
Authors: Mabrouka Al-Werfalli
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This paper aims to highlight reasons beyond the prevalence of “culture of corruption” amongst Libyans. One of the most prominent reason for the Libyan revolution in February 2011 was the pervasiveness of corruption. Corruption in Libya remained a significant problem despite harsh legislation and a robust anti-corruption discourse undertaken by the previous regime. The long-standing political corruption in Libya has offered ample opportunity for the evolution of a structure of negative values and morals. This has formed what is termed as a “culture of corruption”, which has induced people to accept and justify corrupt behaviour. The paper is a part of a study concerns the phenomenon of political alienation in Libya which was based on a survey conducted in 2001 in the city of Benghazi. The finding shows that abuse of power looms large within all activities. Embezzlement and misuse of public funds for personal enrichment is thought to be rife within public bodies, institutions, companies, factories, banks and enterprises owned entirely or partially by the state.Keywords: corruption, culture of corruption, participation in corruption, abuse of power, embezzlement, political alienation, anti-corruption
Procedia PDF Downloads 3633528 Remedying the Scourge of Poverty as a Social Problem: The Islamic Perspective
Authors: Maryam Umar Ladan, Arshad Munir
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Poverty has always been a constant feature of society throughout history. It has existed in the lives of people and it is a fact that although the majority of people lives in poverty, the remaining minority lives in luxury. While some countries called the first World countries lives in luxury, the third World countries lives in poverty. It remains an undesirable phenomenon affecting a vast number of people across the globe despite governmental, institutional and private organizations’ interventions with measures aimed at cushioning its adverse effects. Unequal distribution of societal resources, accumulated wealth in the hands of few, lack of access to education and employment, individual responsibility among others, were highlighted as factors associated with poverty. Poverty predisposes the poor individual to malnutrition and starvation, exposure to disease, thereby resulting to violence, crimes, and experiencing lifelong problems. Evidence show that about 50 percent of the world population lives on less than 2.50 dollar a day, 90 percent of whom are from Sub-Saharan Africa and South Asia including countries where Islam is the major if not one adherent religion. As a solution to poverty, Islam prescribes a system of annual Zakat (charity). The Islamic law prescribes that every person who has a saving that reaches a certain limit should give out 2.5 percent of the total annual earning (as in income, money, farm produce) to deserving and prescribed citizens. This is to, among others; reduce the level of inequality through distribution of wealth among the Muslim Ummah (community). Furthermore, Islam encourages the rich in several places in the Qur’an to spend their wealth on poor people other than the compulsory 2.5%. Therefore, it is inarguable that the Islamic system of distribution of resources (as zakat) is the best strategy to poverty eradication. Thus, strongly recommended for desired results in poverty eradication efforts. If every rich person gives Zakat sincerely, poverty will be eradicated in the world, and not a single person will die of want of food or material things.Keywords: Islam, charity, poverty, zakat
Procedia PDF Downloads 2893527 Communication Styles of Business Students: A Comparison of Four National Cultures
Authors: Tiina Brandt, Isaac Wanasika
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Culturally diverse global companies need to understand cultural differences between leaders and employees from different backgrounds. Communication is culturally contingent and has a significant impact on effective execution of leadership goals. The awareness of cultural variations related to communication and interactions will help leaders modify their own behavior, and consequently improve the execution of goals and avoid unnecessary faux pas. Our focus is on young adults that have experienced cultural integration, culturally diverse surroundings in schools and universities, and cultural travels. Our central research problem is to understand the impact of different national cultures on communication. We focus on four countries with distinct national cultures and spatial distribution. The countries are Finland, Indonesia, Russia and USA. Our sample is based on business students (n = 225) from various backgrounds in the four countries. Their responses of communication and leadership styles were analyzed using ANOVA and post-hoc test. Results indicate that culture impacts on communication behavior. Even young culturally-exposed adults with cultural awareness and experience demonstrate cultural differences in their behavior. Apparently, culture is a deeply seated trait that cannot be completely neutralized by environmental variables. Our study offers valuable input for leadership training programs and for expatriates when recognizing specific differences on leaders’ behavior due to culture.Keywords: communication, culture, interaction, leadership
Procedia PDF Downloads 1173526 Pregnancy and Women's Subjectivity Represented in Ali's Brick Lane, Cusk's Arlington Park, and Mcgregor's If Nobody Speaks of Remarkable Things
Authors: Nurul Imansari
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The study object in this research is 'pregnancy and women’s subjectivity represented in Ali’s Brick Lane, Cusk’s Arlington Park, and McGregor’s If Nobody Speaks of Remarkable Things'. Pregnancy is invested with both figurative and literal significance in the novels. Being a symbol of domesticity of the woman in the novels, pregnancy conveys the relationship of the women due to their role as a mother and wife in a family and their subjectivity as a woman. The aim of this study is to examine to what extent pregnancy affects the subjectivity of woman in Ali’s 'Brick Lane', Cusk’s 'Arlington Park', and McGregor’s 'If Nobody Speaks of Remarkable Things'. It also discusses on how pregnancy can be seen as a symbolic sense and the things that symbolise it. The study uses theoretical ideas of female subjectivity proposed by Julia Kristeva. She stated that in patriarchal culture, the meaning of a woman is always being reduced to the function of reproduction. She has emphasized a new discourse about pregnancy that recognizes the importance of maternal function in the development of subjectivity and in culture. The result shows that the three novels represent pregnancy as something which can affect women’s subjectivity but the way in representing the pregnancy are different from each other. Kristeva’s idea about pregnancy and women’s subjectivity can be applied in both Cusk’s Arlington Park, and McGregor’s If Nobody Speaks of Remarkable Things as the characters in the texts come from the same background as her. However, it can hardly be applied to Ali’s Brick Lane because this idea can justify the women to choose their own way and South Asian culture still bound to the strong patriarchal system.Keywords: culture, pregnancy, subjectivity, women
Procedia PDF Downloads 3443525 A Translation Criticism of the Persian Translation of “A**Hole No More” Written by Xavier Crement
Authors: Mehrnoosh Pirhayati
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Translation can be affected by different meta-textual factors of target context such as ideology, politics, and culture. So, the rule of fidelity, or being faithful to the source text, can be ignored by the translator. On the other hand, critical discourse analysis, derived from applied linguistics, is entered into the field of translation studies and used by scholars for revealing hidden deviations and possible roots of manipulations. This study focused on the famous Persian translation of the bestseller book, “A**hole No More,” written by XavierCrement 1990, performed by Mahmud Farjami to comparatively and critically analyze it with its corresponding English original book. The researcher applied Pirhayati’s model and framework of translation criticism at the textual and semiotic levels for this qualitative study. It should be noted that Kress and Van Leeuwen’s semiotic model, along with Machin’s model of typographical analysis, was also used at the semiotic level. The results of the comparisons and analyses indicate thatthis Persian translation of the book is affected by the factors of ideology and economics and reveal that the Islamic attitude causes the translator to employ some strategies such as substitution and deletion. Those who may benefit from this research are translation trainers, students of translation studies, critics, and scholars.Keywords: farjami (2013), Ideology, manipulation, pirhayati's (2013) model of translation criticism, Xavier crement (1990)
Procedia PDF Downloads 2183524 Islam, Forced Marriages and Pakistani Culture: An Analytical Overview
Authors: Naseem Akhter, Rozina Khattak, Arshad Munir
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The Islamic social and family system is very clear concerning will, choice, consent and negation of compulsion and force in human life. Marriage is not only a civil contract but also a religious and spiritual contract between spouse (man and woman), which allows them for each other to live gladly, joyfully and legally in the society. It is an immortal and perpetual association between man and woman, which is filled with sympathetic affection, kindness, compassion and security. Islam gives specific rights to parents and guardians to set up the marriage ceremony and get done it as a respectful family occasion, confer their blessing and advice for a life partner of their children. The rights of parents and guardians are summed up in the term of "Willayah”. Islam does not permit parents, guardians and other relatives to compel their children regarding the marriage of their choice, because the groom and the bride are the real parties of the contract. Therefore, their willingness is of prime importance in order to spend whole life with each other. The Holy Prophet (peace and blessings of Allah be upon him) prohibits forcing a virgin to marriage without her permission, whether this is her father or someone else. The right of free consent to choose a life partner is the basic right for the human which is God (Allah) gifted. Unfortunately, forced marriage is a common practice in Pakistani society that has no link with Islam. This article is being written in the same context.Keywords: choice, consent, forced marriage, Islam, parents, spouse
Procedia PDF Downloads 3223523 A Comparative Study of Euglena gracilis Cultivations for Improving Laminaribiose Phosphorylase Production
Authors: Akram Abi, Clarissa Müller, Hans-Joachim Jördening
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Laminaribiose is a beta-1,3-glycoside which is used in the medical field for the treatment of dermatitis and also can be used as a building block for new pharmaceutics. The conventional process of laminaribiose production is the uneconomical process of hydrolysis of laminarin extracted from natural polysaccharides of plant origin. A more economical approach however is attainable by enzymatically synthesis of laminaribiose via a reverse phosphorylase reaction catalyzed by laminaribiose phosphorylase (LP) from Euglena gracilis. Different cultivation methods of Euglena gracilis and the effect on LP production have been investigated. Buffered/unbuffered heterotrophic and mixotrophic cultivations of Euglena gracilis has been carried out. Changes of biomass and LP production, glucose level and pH, cell count and shape has been monitored in the course of time. The results obtained from experiments each in three repetitions, show that in the heterotrophic cultivation of Euglena gracilis not only more biomass is produced compared to mixotrophic cultivation, but also higher specific protein concentration is achieved. Furthermore, the LP activity test showed that the protein extracted from heterotrophically cultured cells has a higher LP activity. It was also observed that the cells develop in a distinctive different shape between these two cultures and have different length to width ratios. Taking the heterotrophic culture as the more efficient cultivation method in LP production, another comparative experiment between buffered and unbuffered heterothrophic culture was carried out that showed the unbuffered culture has advantages over the other one in respect of both LP production and resulting activity. A hetrotrophic cultivation of Euglena gracilis in a 5L bioreactor with controlled operating conditions showed a distinctive improvement of all the aspects of culture compared to the shaking flask cultivations. Biomass production was improved from 5 to more than 8 g/l (dry weight) which resulted in a specific protein concentration of 45 g/l in the heterotrophic cultivation in the bioreactor. In further attempts to improve LP production, different purification methods were tested and each method was checks through an activity assay. A laminaribiose yield of 35% was achieved which was by far the highest amount amongst different methods tested.Keywords: euglena gracilis, heterotrophic culture, laminaribiose production, mixotrophic culture
Procedia PDF Downloads 3683522 Higher Education Quality Culture: Case Study: Georgia
Authors: Pikria Vardosanidze
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This presentation entitled ”Higher Education Quality Culture – Case Study: Georgia”is concerned with an urgent and crucial issue. Located at the crossroads of Europe and Asia, Georgia is a transnational, post-soviet country. And it is conditioned the peculiarity of our education system. Higher education in Georgia has an extensive history and a challenging period of development consisting of several phases, especially noteworthy of which are 1918 and 1991, marking there storation of Georgia’s independence. Georgia joined the Bologna Process in 2005. Given its geopolitical location, Georgian culture has developed, and still pursues the path of development against the background of the Western and Eastern cultures. Furthermore, socio-politically and culturally, it represents part of Europe. It is of particular interest how post-Soviet states develop in terms of education. What is the path to the European integration for Georgia as a post-Soviet country? How developed is the higher education quality culture in Georgia? And, what should be done in the future? It is important to answer these questions. The research carried out in the field of education is characterized by a certain specificity as does the post-colonial research. The field of education contributes to the development of democratic society as well as to the European integration, the Eastern Partnership and so on. What is crucial for the educational system, apart from transparency and democratization, is the improvement of the quality of education which is one of the most powerful tools dictating the need for a doctoral research as such. As for the research method, the comparative method of research, and the qualitative research are applied.Keywords: internationalization, higher education, policies, Georgia
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