Search results for: audit compliance findings
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 11496

Search results for: audit compliance findings

10686 Evaluation of the Costs and Benefits of Mumbai Sewage Disposal Project, India

Authors: Indrani Gupta, Leena Vachasiddha, Rakesh Kumar

Abstract:

Municipal Corporation of Greater Mumbai intends to undertake Mumbai Sewage Disposal (MSDP) for improvement of environment in and around Mumbai city. Sewage generated from the city currently gets partly into the inadequate collection system for treatment and the rest into nearby marine water body through drains. This paper addresses the cost benefit analysis of MSDP works for better compliance of sewage treatment and disposal. Cost benefit analysis indicates that the investment in sewage treatment is economically beneficial and will provide immense social, environmental, health and economic benefits. Monetary values of positive benefits such as avoided health costs, enhanced fish catches and improved tourism have been quantified. The total capital cost of the project is estimated to be about INR 51,510 million and operation and maintenance cost is about INR 2240.6 million per year. The cost benefit analysis indicates that a benefit of about 25,882 million per year can be achieved due to the implementation of this project. Other than these benefits, better marine ecosystem quality; higher property cost; improved recreational opportunities were not included because of lack of information.

Keywords: waste water treatment, cost-benefit analysis, health, tourism, fisheries

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10685 Roles Currently Played by Educational Middle Leaders

Authors: Elaine Marta Pereira Aaltonen

Abstract:

Effective school leadership materialised in educational settings through the high standard professional performance of senior and middle leaders, has increasingly become an education policy priority around the world due to a wide recognition that schools need knowledgeable, skilled, and committed leaders, along with great teachers, in order to ensure outstanding education at all levels of schooling. The scope of this paper is the work of middle leaders, whose direct influence on teachers and classroom teaching, thus, on student learning outcomes, is a key component for successful school systems. It particularly aims at sharing some of the findings obtained through an academic study recently carried out by the same researcher, which was focused on enhancing understanding about aspects related to the professional performance of educational middle leaders, applied to the context of the lower elementary school division of a private mainstream school located in Brazil. The master´s dissertation findings included identifying the roles performed by a team of educational middle leaders throughout the year of 2021, as well as gaining insights on their perceptions about the roles performed, both through an electronic questionnaire and individual face-to-face interviews. Not only the roles of the middle leaders who participated in the research have been identified through the qualitative case study undertaken, but additional research finding lying within the sphere of the categorisation of such roles, based upon coherent domains of practice, has possibly been made. Hence, the main purpose of this paper is to outline the findings concerning the current roles played by educational middle leaders.

Keywords: roles, middle leaders, educational leadership, school leadership, and management

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10684 Application of Modal Analysis for Commissioning of a Ball Screw System

Authors: T. D. Tran, H. Schlegel, R. Neugebauer

Abstract:

Ball screws are an important component in machine tools. In mechatronic systems and machine tools, a ball screw has to work usually at a high speed. Otherwise the axial compliance of the ball screw, in combination with the inertia of the slide, the motor, the coupling and the screw, will cause an oscillation resonance, which limits the systems bandwidth and consequently influences performance of the motion controller. In this paper, the modal analysis method by measuring and analysing the vibrating parameters of the ball screw system to determine the dynamic characteristic of existing structures is used. On the one hand, the results of this study were obtained by the theoretical analysis and the modal testing of a ball screw system test station with the help of an impact hammer, respectively using excitation by motor. The experimental study showed oscillating forms of the ball screw for each frequency and obtained eigenfrequencies of the ball screw system. On the other hand, in this research a simulation with the help of the numerical modal analysis in order to analyse the oscillation and to find the eigenfrequencies of the ball screw system is used. Furthermore, the model order reduction by modal reduction and also according to Guyan is carried out. On the basis of these results a secure and also rapid commissioning of the control loops with regard to operating in their optimal function is targeted.

Keywords: modal analysis, ball screw, controller system, machine tools

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10683 Stress and Social Support as Predictors of Quality of Life: A Case among Flood Victims in Malaysia

Authors: Najib Ahmad Marzuki, Che Su Mustaffa, Johana Johari, Nur Haffiza Rahaman

Abstract:

The purpose of this paper is to examine the effects and relationship of stress and social support towards the quality of life among flood victims in Malaysia. A total of 764 respondents took part in the survey via random sampling. The depression, anxiety, and stress scales were utilized to measure stress while The Multidimensional Scale of Perceived Social Support was used to measure the quality of life. The findings of this study indicate that there were significant correlations between variables in the study. The findings show a significant negative relation between stress and quality of life, and significant positive correlations between support from family as well as support from friends with the quality of life. Stress and support from family were found to be significant predictors and influences the quality of life among flood victims.

Keywords: stress, social support, quality of life, flood victims

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10682 The Landscape of Multilingualism in the Urban Community of Limassol

Authors: Antigoni Parmaxi, Anna Nicolaou, Salomi Papadima-Sophocleous, Dimitrios Boglou

Abstract:

This study provides an overview of the socio linguistic situation of an under-researched city, Limassol, Cyprus, with regard to multilingualism and plurilingualism. More specifically, it explores issues pertaining to multilingualism and plurilingualism in education, the public sphere, economic life, the private sphere, and urban spaces. Through an examination of Limassol’s history of language diversity, as well as through an analysis of the city from a contemporary point of view, the study attempts to portray the multilingual Limassol of yesterday and of today. Findings demonstrate several aspects of multilingualism, such as how communication is achieved among the citizens, how the city encourages multilingualism, as well as what policies and practices are implemented in the various spheres in order to promote intercultural dialogue and mutual understanding. As a result of the findings, suggestions for best practices, introduction or improvement of policies and visions of the city are put forward.

Keywords: language diversity, social inclusion, multilingualism, language visibility, language policy

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10681 Splinting in Plastic Surgery Hand Trauma Setting

Authors: Samar Mousa, Rebecca Shirley

Abstract:

Injuries to the hand account for 20% of all emergency department attendances, with an estimated annual treatment cost of over £100 million in the UK. Functional impairments as a result of hand injuries often necessitate absence from employment, resulting in reduced productivity estimated to incur an additional £600m loss to the UK economy. Appropriate and early management is vital to preserve anatomy, prevent stiffness and allow function. The initial assessment and management of hand injuries are usually undertaken by junior staff, many of whom have little or no training or experience in splinting hand fractures. In our plastic surgery department at Stoke Mandeville hospital Buckinghamshire trust, we carried out an audit project to detect errors in hand splinting in the period between April 2022 and July 2022 and find out measures to support junior doctors, nurses and hand therapists in providing the best possible care for hand trauma patients. Our standards were The British Society for Surgery of the Hand (BSSH) standard of care in hand trauma, AO surgery reference and Stoke Mandeville hospital hand therapy mini protocol Feb 2022 During the period of 4 months, 5 cases were identified. Two cases of wrong splint choice, two cases of early removal of the splint and one tight splint that required change. In order to avoid those mistakes, a training program was given to junior doctors and nurses in collaboration with the hand therapy team regarding ways of splinting the hand in different injuries like fractures, tendons injuries, muscle injuries and ligamentous injuries. In addition to, a poster hung in the examination rooms and theatres to help junior doctors reach the correct decision.

Keywords: splinting, hand trauma, plastic surgery, tendon injury, hand fracrture

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10680 Exploring Sexual Behavior among Unmarried Male Youth in Bangladesh: A Cross-Sectional Study

Authors: Subas Chandra Biswas, Kazi Sameen Naser, Farzana Misha

Abstract:

Little is known about the sexual behavior of male youth, particularly unmarried young men in Bangladesh as most of the sexual and reproductive health and rights-related research and intervention are mainly focused on females and married couples. To understand the unmarried youth’s sexual behavior, data from a nationwide survey conducted in all 64 districts of Bangladesh were analyzed. Using multistage systematic random sampling, a survey was conducted among 11,113 male youth aged 15-24 years from May-August, 2019. This article analyzed and presented findings of the sexual behavior of unmarried respondents based on the data collected from 10,026 unmarried male youth. Findings showed that 18% had ever experience of sexual relationship, and the reported mean age of first sexual intercourse was 16.5years. For unmarried male youth, those who had a sexual experience, their first sexual partners were female friends/classmate (57%), female neighbors (16%), and female sex workers (12%), relatives (6%) and girlfriends with whom they had love relationship (4%). However, about 36% reported that they had a love relationship with girlfriends, and among them, 23% reported that they had sexual intercourse with their girlfriend. Those who had sexual relations with their girlfriend, 47% reported that they did not use the condom in their last sex with their girlfriend. Furthermore, 29% reported that they had sexual relationships with others besides their girlfriends. Other reported partners were female sex workers (32%), neighbors (29%), female friends (19%), relatives (12%), and cousins (5%). Also, 46% reported that they did not even use the condom during sex with other partners. About 9% used some sort of sexual stimulant to increase their libido. Among the respondents, 376 reported that they bought sex in the last six months, and the mean expenditure of buying sex for the respondent was 1,140 Taka (13.46 US Dollar). Though premarital sexual relations are not socially accepted, findings showed a large portion of male youth are engaged in these relationships and risky sexual behavior. Lack of awareness of sexual and reproductive health, unprotected sexual intercourse, use of the drug during sexual intercourse also increase the threats to health. Thus these findings are important to understand the sexual behavior of male youth in policy and programmatic implications. Therefore, to ensure a healthy sexual life and wellbeing, an immediate and culturally sensitive sexual health promotion intervention is needed for male youth in Bangladesh.

Keywords: Bangladesh, male youth, sexual and reproductive health, sexual behavior

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10679 A Comparative Analysis of Safety Orientation and Safety Performance in Organizations: A Project Management Perspective

Authors: Dina Alfreahat, Zoltan Sebestyen

Abstract:

Safety is considered as one of the project’s success factors. Poor safety management may result in accidents that impact human, economic, and legal issues. Therefore, it is necessary to consider safety and health as a project success factor along with other project success factors, such as time, cost, and quality. Organizations have a knowledge deficit of the implementation of long-term safety practices, and due to cost control, safety problems tend to receive the least priority. They usually assume that safety management involves expenditures unrelated to production goals, thereby considering it unnecessary for profitability and competitiveness. The purpose of this study is to introduce, analysis and identify the correlation between the orientation of the public safety procedures of an organization and the public safety standards applied in the project. Therefore, the authors develop the process and collect the possible mathematical-statistical tools supporting the previously mentioned goal. The result shows that the adoption of management to safety is a major factor in implementing the safety standard in the project and thereby improving safety performance. It may take time and effort to adopt the mindset of safety orientation service development, but at the same time, the higher organizational investment in safety and health programs will contribute to the loyalty of staff to safety compliance.

Keywords: project management perspective, safety orientation, safety performance, safety standards

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10678 Women, Science and Engineering Doctorate Recipients from U.S. Universities

Authors: Cheryl Leggon

Abstract:

Although women in the aggregate are earning more doctorates in science and engineering from U.S. institutions, they continue to concentrate in some fields--e.g., biology--and underrepresented in others--e.g., engineering. Traditionally, most studies of women doctorate recipients in the sciences (including the social, behavioral and economic sciences) or engineering do not report their findings by demographic subgroups. This study extends the literature on these topics by using an intersectional approach to examine decadal trends. Intersectionality suggests that race, gender, and nation are not separate mutually exclusive entities whose impacts are summative, but rather as a confluence of synergistic factors that shape complex social inequities. Drawing on critical aspects of the intersectionality approach is particularly well suited for a more fine-grained analysis of the representation of women doctorate recipients in science and engineering. The implications of the findings are discussed in terms of policies and evidence-based programmatic strategies for enhancing women’s participation in fields in which they are especially underrepresented.

Keywords: doctorates, engineering, science, women

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10677 How Does Spirituality Manifest in the Lives of Jordanian Patients in End Stage Renal Failure: A Phenomenological Study

Authors: A. Tamimi, S. Greatrex-White, A. Narayanasamy

Abstract:

Background: Spirituality has been increasingly acknowledged in the nursing literature as an important element of holistic patient care. To date there have been numerous studies investigating the meaning of spirituality in Western cultures. Spirituality in Middle Eastern countries however remains under-researched. We will present a study which aimed to address this gap. Aim: The study aimed to explore how spirituality manifests in the lives of Jordanian End Stage Renal Failure (ESRF) patients. Methodology and Method: A hermeneutic phenomenological approach was adopted informed by the philosophy of Martin Heidegger. Participants (n=27) were recruited from four different dialysis units: in a public hospital, a private hospital, an educational hospital and a refugee’s hospital in Jordan. Data was collected through in-depth unstructured interviews. Data Analysis: Analysis was guided by the tenets of hermeneutic phenomenology namely: gaining immediate sense of what was said both during and after each interview, transcribing data verbatim, translating interviews into the English language, intensive reading and re-reading, seeking meaning units by line to line coding, developing situated structures (how spirituality was manifest in each text), developing a general structure from the individual situated structures (how the phenomenon ‘spirituality’ comes into being). Findings: Three major themes emerged from analysis: Religion, Relationships and Desperation. We will argue that a ‘secular’ concept of spirituality had no meaning for the participants in the study. Spirituality is fundamentally part of religion and vice versa. Discussion: The findings may have consequences for the use of spirituality in multi-cultural settings in Western countries. Additionally, findings highlighted an important emphasis on the practice of spirituality, often underestimated in previous literature for Arab-Muslim Jordanian patients. Conclusion: The study findings contribute to the existing gap in knowledge regarding how Arab-Muslim Jordanian ESRF patients experience spirituality during their illness. It provides valuable insights into the importance of spirituality for this patient group and suggests how nurses, educators and policy makers might help address ESRF patients’ spiritual needs and provide appropriate spiritual care. We suggest the findings may have relevance beyond the Jordanian context in educating nurses’ on the importance of appreciating the religious dimension of spirituality.

Keywords: spirituality, nursing, muslim, Jordan

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10676 The Role of Data Protection Officer in Managing Individual Data: Issues and Challenges

Authors: Nazura Abdul Manap, Siti Nur Farah Atiqah Salleh

Abstract:

For decades, the misuse of personal data has been a critical issue. Malaysia has accepted responsibility by implementing the Malaysian Personal Data Protection Act 2010 to secure personal data (PDPA 2010). After more than a decade, this legislation is set to be revised by the current PDPA 2023 Amendment Bill to align with the world's key personal data protection regulations, such as the European Union General Data Protection Regulations (GDPR). Among the other suggested adjustments is the Data User's appointment of a Data Protection Officer (DPO) to ensure the commercial entity's compliance with the PDPA 2010 criteria. The change is expected to be enacted in parliament fairly soon; nevertheless, based on the experience of the Personal Data Protection Department (PDPD) in implementing the Act, it is projected that there will be a slew of additional concerns associated with the DPO mandate. Consequently, the goal of this article is to highlight the issues that the DPO will encounter and how the Personal Data Protection Department should respond to this subject. The study result was produced using a qualitative technique based on an examination of the current literature. This research reveals that there are probable obstacles experienced by the DPO, and thus, there should be a definite, clear guideline in place to aid DPO in executing their tasks. It is argued that appointing a DPO is a wise measure in ensuring that the legal data security requirements are met.

Keywords: guideline, law, data protection officer, personal data

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10675 Effect of Architecture and Operating Conditions of Vehicle on Bulb Lifetime in Automotive

Authors: Hatice Özbek, Caner Çil, Ahmet Rodoplu

Abstract:

Automotive lighting is the leading function in the configuration of vehicle architecture. Especially headlights and taillights from external lighting functions are among the structures that determine the stylistic character of the vehicle. At the same time, the fact that lighting functions are related to many other functions brings along difficulties in design. Customers expect maximum quality from the vehicle. In these circumstances, it is necessary to make designs that aim to keep the performance of bulbs with limited working lives at the highest level. With this study, the factors that influence the working lives of filament lamps were examined and bulb explosions that can occur sooner than anticipated in the future were prevented while the vehicle was still in the design phase by determining the relations with electrical, dynamical and static variables. Especially the filaments of the bulbs used in the front lighting of the vehicle are deformed in a shorter time due to the high voltage requirement. In addition to this, rear lighting lamps vibrate as a result of the tailgate opening and closing and cause the filaments to be exposed to high stress. With this study, the findings that cause bulb explosions were evaluated. Among the most important findings: 1. The structure of the cables to the lighting functions of the vehicle and the effect of the voltage values are drawn; 2. The effect of the vibration to bulb throughout the life of the vehicle; 3 The effect of the loads carried to bulb while the vehicle doors are opened and closed. At the end of the study, the maximum performance was established in the bulb lifetimes with the optimum changes made in the vehicle architecture based on the findings obtained.

Keywords: vehicle architecture, automotive lighting functions, filament lamps, bulb lifetime

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10674 Factors Associated with Suicidal Ideation among Undergraduate College Students

Authors: Samantha Vennice G. Sarcia

Abstract:

A person dies every 40 seconds throughout the world due to suicide-related behaviors. Suicidal ideation is a strong precursor to suicide completion. It is one of the major health challenges faced by the world today thus, it is highly substantial. The present study investigated the influence of personality traits and socio-demographic characteristics in predicting suicidal ideation. Using the Suicide Behaviors Questionnaire-Revised and the Big Five Inventory, the degree of suicidal ideation and the associated personality traits were identified. Out of 194 students from the allied health courses, the findings suggest that the college students are at-risk and have passive thoughts about suicide. Using multiple regression analysis, there was an identified significant relationship among the factors associated with suicidal ideation, particularly the number of persons in the household, living arrangement, attendance in church activities, agreeableness, conscientiousness, and neuroticism. Findings can help in the development of campus-based suicide prevention programs.

Keywords: depression, personality traits, suicidal ideation, suicide

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10673 Fatherhood and Caregiving: An Exploratory Study of Parenting Patterns in Pakistani Families

Authors: Kate Jonathan

Abstract:

This article presents the findings of a qualitative study into parenting practices in families of Pakistani origin in the North of England. It focuses on the involvement of fathers in childrearing within the Pakistani community. Data was generated from thirty parents’ in-depth interviews and ethnographic observation of parent-child relationships. The data was analyzed by an initial coding, identifying themes, a grouping of patterns, and arriving at a meaningful understanding. The study shows that the traditional role of fathers as breadwinners, providing discipline and protection, was still prominent in most of the Pakistani families who took part in the study. However, few men were becoming pragmatic and would engage in more childrearing chores, as their wives. The findings indicate that previous general portrayal of fatherhood as the primary, and sometimes, only, breadwinner is changing to encompass a lot more in Pakistani communities. Nowadays, some fathers are more involved in caregiving and are increasingly become co-contributors in the development of their children. However, the change is slower in some families than others and varied within this community.

Keywords: caregiving, childrearing, fathers, Pakistani families

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10672 Simulation versus Hands-On Learning Methodologies: A Comparative Study for Engineering and Technology Curricula

Authors: Mohammed T. Taher, Usman Ghani, Ahmed S. Khan

Abstract:

This paper compares the findings of two studies conducted to determine the effectiveness of simulation-based, hands-on and feedback mechanism on students learning by answering the following questions: 1). Does the use of simulation improve students’ learning outcomes? 2). How do students perceive the instructional design features embedded in the simulation program such as exploration and scaffolding support in learning new concepts? 3.) What is the effect of feedback mechanisms on students’ learning in the use of simulation-based labs? The paper also discusses the other aspects of findings which reveal that simulation by itself is not very effective in promoting student learning. Simulation becomes effective when it is followed by hands-on activity and feedback mechanisms. Furthermore, the paper presents recommendations for improving student learning through the use of simulation-based, hands-on, and feedback-based teaching methodologies.

Keywords: simulation-based teaching, hands-on learning, feedback-based learning, scaffolding

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10671 Effects of Animal Metaphor on Consumer Response to Product Advertising

Authors: Wen-Hsien Huang, Hsu-Ting Hsu

Abstract:

While advertisers often use animal metaphors to promote product performance, representing through the use of a product image together with an animal-like messenger to imply the undesirable health states of not using the product, the effect of such metaphors on persuasion remains unclear. The current research addresses this issue by investigating how consumers perceive and react to animal metaphor advertising in the context of product promotion. Three studies are carried out using field and experimental data. The findings demonstrate that animal metaphor ads are less persuasive than non-metaphor ads and that ads with animal-like messengers (as opposed to human messengers) activate stronger dehumanization perceptions, which in turn lead to lower product choice, product evaluation and purchase intention, regardless of whether the animal metaphors are presented visually in the picture or verbally in the headline. Furthermore, when the metaphorical pairing includes a more disliked animal, consumer reaction was less favorable. The implications of the findings for advertisers considering the use of animalized messengers are discussed.

Keywords: animal metaphor, dehumanization, product evaluation, health communication

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10670 Gender-Based Violence in Pakistan: Addressing the Root Causes

Authors: Hafiz Awais Ahmad

Abstract:

This paper aims to examine the root causes of gender-based violence (GBV) in Pakistan and proposes strategies to address this issue. Using a qualitative approach, this study analyzed data from various sources, including interviews with survivors of GBV and experts in the field. The findings revealed that GBV in Pakistan is deeply rooted in patriarchal attitudes and practices, economic insecurity, lack of education, and limited access to justice. The study recommends a multi-faceted approach to address GBV, including legislative reforms, awareness-raising campaigns, economic empowerment, and improved access to justice for survivors. Furthermore, the study highlights the importance of engaging men and boys in efforts to address GBV and promote gender equality. The findings of this study have important implications for policy-makers, practitioners, and researchers working towards ending GBV in Pakistan.

Keywords: gender-based violence, Pakistan, legislative reforms, advocacy

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10669 An Investigation of the Association between Pathological Personality Dimensions and Emotion Dysregulation among Virtual Network Users: The Mediating Role of Cyberchondria Behaviors

Authors: Mehdi Destani, Asghar Heydari

Abstract:

Objective: The present study aimed to investigate the association between pathological personality dimensions and emotion dysregulation through the mediating role of Cyberchondria behaviors among users of virtual networks. Materials and methods: A descriptive–correlational research method was used in this study, and the statistical population consisted of all people active on social network sites in 2020. The sample size was 300 people who were selected through Convenience Sampling. Data collection was carried out in a survey method using online questionnaires, including the "Difficulties in Emotion Regulation Scale" (DERS), Personality Inventory for DSM-5 Brief Form (PID-5-BF), and Cyberchondria Severity Scale Brief Form (CSS-12). Data analysis was conducted using Pearson's Correlation Coefficient and Structural Equation Modeling (SEM). Findings: Findings suggested that pathological personality dimensions and Cyberchondria behaviors have a positive and significant association with emotion dysregulation (p<0.001). The presented model had a good fit with the data. The variable “pathological personality dimensions” with an overall effect (p<0.001, β=0.658), a direct effect (p<0.001, β=0.528), and an indirect mediating effect through Cyberchondria Behaviors (p<.001), β=0.130), accounted for emotion dysregulation among virtual network users. Conclusion: The research findings showed a necessity to pay attention to the pathological personality dimensions as a determining variable and Cyberchondria behaviors as a mediator in the vulnerability of users of social network sites to emotion dysregulation.

Keywords: cyberchondria, emotion dysregulation, pathological personality dimensions, social networks

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10668 Rethinking the Pre-Trial Detention Law of Ethiopia: An International Law and Constitutional Law Perspective

Authors: Addisu Teshama

Abstract:

The existing criminal procedure law which is the main determinant of the phenomena of pre-trial detention is under revision in Ethiopia. The drafting work is completed and submitted for approval to the House of Peoples Representatives. The drafters of the draft law claim that the existing law is not in harmony with the constitutionally and internationally recognized principles pertinent to pretrial detention regulation. Further, the drafters allege that the drafting process is dictated by human rights principles recognized in the FDRE constitution and international human rights instruments ratified by Ethiopia. This article aims to the asses the plausibility of the claims of the drafters. For that purpose, this article uses the standards and guidelines articulated by international human rights standard setters as bench marks to juxtapose and judge the existing law and the draft criminal procedure and evidence code (DCrimPEC). The study found that the many aspects of the pre-trial detention law of Ethiopia are not in compliance with international law standards in the existing criminal procedure law. The DCrimPEC is aimed to harmonize the existing law with the constitution and international law standards. In this regard, the study found that the DCrimPEC has made significant changes on pre-trial detention policies which are not in harmony the principle of presumption of innocence. However, there are still gaps.

Keywords: pre-trial detention, right to personal liberty, right to bail, Ethiopia

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10667 Tax Avoidance and Leadership Replacement: Moderating Influence of Ownership and Political Connections

Authors: Radwan Hussien Alkebsee

Abstract:

Under the argument that reputational costs deter firms from engaging in tax avoidance activities, this paper investigates the relationship between tax avoidance and forced CEO turnover. This study is based on a broad sample of Chinese listed companies spanning the period 2011 to 2018. The findings reveal that tax avoidance is positively associated with forced CEO turnover. This suggests that firms that engage in tax avoidance experience a high rate of leadership replacement. The findings also reveal that the positive association between tax avoidance and forced CEO turnover is pronounced for state-owned firms, firms with no political connections, and firms located in “more developed” regions with extensive tax enforcement action, while it is not for private firms, firms with political connections, and firms located in “less developed” regions with weak tax enforcement actions. The baseline results remain consistent and robust for endogeneity concerns.

Keywords: tax avoidance, CEO turnover, political connections, regional tax enforcement, China

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10666 The Effectiveness of Energy-related Tax in Curbing Transport-related Carbon Emissions: The Role of Green Finance and Technology in OECD Economies

Authors: Hassan Taimoor, Piotr Krajewski, Piotr Gabrielzcak

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Being responsible for the largest source of energy-related emissions, the transportation sector is driven by more than half of global oil demand and total energy consumption, making it a crucial factor in tackling climate change and environmental degradation. The present study empirically tests the effectives of the energy-related tax (TXEN) in curbing transport-related carbon emissions (CO2TRANSP) in Organization for Economic Cooperation and Development (OECD) economies over the period of 1990-2020. Moreover, Green Finance (GF), Technology (TECH), and Gross domestic product (GDP) have also been added as explanatory factors which might affect CO2TRANSP emissions. The study employs the Method of Moment Quantile Regression (MMQR), an advance econometric technique to observe the variations along each quantile. Based on the results of the preliminary test, we confirm the presence of cross-sectional dependence and slope heterogeneity. Whereas the result of the panel unit root test report mixed order of variables’ integration. The findings reveal that rise in income level activates CO2TRANSP, confirming the first stage of Environmental Kuznet Hypothesis. Surprisingly, the present TXEN policies of OECD member states are not mature enough to tackle the CO2TRANSP emissions. However, the findings confirm that GF and TECH are solely responsible for the reduction in the CO2TRANSP. The outcomes of Bootstrap Quantile Regression (BSQR) further validate and support the earlier findings of MMQR. Based on the findings of this study, it is revealed that the current TXEN policies are too moderate, and an incremental and progressive rise in TXEN may help in a transition toward a cleaner and sustainable transportation sector in the study region.

Keywords: transport-related CO2 emissions, energy-related tax, green finance, technological development, oecd member states

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10665 A Review of Physiological Measures for Cognitive Workload Assessment of Aircrew

Authors: Naveed Tahir, Adnan Maqsood

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Cognitive workload is a significant factor affecting user performance, and it has been broadly investigated for its application in ergonomics as well as in designing and optimizing effective human-machine interactions. It is mentally challenging to maneuver an aircraft, and pilots must control the aircraft and adequately communicate to the verbal-auditory stimuli. Several physiological measures have long been researched and used to demonstrate the cognitive workload. In our current study, we have summarized recent findings of the effectiveness, accuracy, and applicability of commonly used physiological measures in evaluating cognitive workload. We have also highlighted on the advancements in physiological measures. The strength and limitations of physiological measures have also been discussed to assess the cognitive workload of people, especially the aircrews in laboratory settings and real-time situations. We have presented the research findings of the physiological measures to base suggestions on the proper applications of the measures and settings demanding the use of single measure or their combinations.

Keywords: aircrew, cognitive workload, subjective measure, physiological measure, performance measure

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10664 Omani PE Candidate Self-Reports of Learning Strategies Used to Learn Sport Skills

Authors: Nasser Al-Rawahi

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The study aims at determining self-regulated learning strategies used by Omani physical education candidates to learn sport skills. The data were collected by a self-regulated learning theory questionnaire. The sample of the study comprised of 145 undergraduate physical education students enrolled in the department of physical education at the College of Education, Sultan Qaboos University. The findings of the study revealed that the most commonly used strategies for learning sport skills by Omani physical education candidate are ‘the effort learning strategies, planning learning strategies and evaluation learning strategies’. However, the reflection learning strategies, self-monitoring and self-efficacy learning strategies were revealed as the least used strategies by the PE candidates in learning and acquiring sport skills. Based on these findings, suggestions and recommendations for future research were provided.

Keywords: learning strategies, physical education candidates, self-regulated learning theory, Oman

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10663 Teachers’ and Students’ Reactions to a Guided Reading Program Designed by a Teachers’ Professional Learning Community

Authors: Yea-Mei Leou, Shiu-Hsung Huang, T. C. Shen, Chin-Ya Fang

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The purposes of this study were to explore how to establish a professional learning community for English teachers at a junior high school, and to explore how teachers and students think about the guided reading program. The participants were three experienced English teachers and their ESL seventh-grade students from three classes in a junior high school. Leveled picture books and worksheets were used in the program. Questionnaires and interviews were used for gathering information. The findings were as follows: First, most students enjoyed this guided reading program. Second, the teachers thought the guided reading program was helpful to students’ learning and the discussions in the professional learning community refreshed their ideas, but the preparation for the teaching was time-consuming. Suggestions based on the findings were provided.

Keywords: ESL students, guided reading, leveled books, professional learning community

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10662 A Framework for the Design of Green Giga Passive Optical Fiber Access Network in Kuwait

Authors: Ali A. Hammadi

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In this work, a practical study on a commissioned Giga Passive Optical Network (GPON) fiber to the home access network in Kuwait is presented. The work covers the framework of the conceptual design of the deployed Passive Optical Networks (PONs), access network, optical fiber cable network distribution, technologies, and standards. The work also describes methodologies applied by system engineers for design of Optical Network Terminals (ONTs) and Optical Line Terminals (OLTs) transceivers with respect to the distance, operating wavelengths, splitting ratios. The results have demonstrated and justified the limitation of transmission distance of a PON link in Fiber to The Premises (FTTP) to not exceed 20 km. Optical Time Domain Reflector (OTDR) test has been carried for this project to confirm compliance with International Telecommunication Union (ITU) specifications regarding the total length of the deployed optical cable, total loss in dB, and loss per km in dB/km with respect to the operating wavelengths. OTDR test results with traces for segments of implemented fiber network will be provided and discussed.

Keywords: passive optical networks (PONs), fiber to the premises (FTTx), access network, OTDR

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10661 Impact of Information and Communication Technology on Academic Performance of Senior Secondary Schools Students in Gwagwalada Area Council of Federal Capital Territory, Abuja

Authors: Suleiman Garba, Haruna Ishaku

Abstract:

Information and communication technology (ICT) includes any communication device encompassing: radio, television, cellular phones, computer, satellite systems and so on, as well as the various services and applications associated with them. The significance of ICT cannot be over-emphasized in education. The teaching and learning processes have integrated with the application of ICTs for effectiveness and enhancement of academic performance among the students. Today, as the educational sector is faced with series of changes and reforms, it was noted that the problem of information technology illiteracy was a serious one among the schools’ teachers in the country as it cuts across primary, secondary schools and tertiary institutions. This study investigated the impact of ICT on the academic performance of senior secondary schools students in Gwagwalada Area Council of Federal Capital Territory (FCT), Abuja. A sample of 120 SSS III students was involved in the study. They were selected by using simple random sampling technique. A questionnaire was developed and validated through expert judgement and reliability co-efficient of 0.81 was obtained. It was used to gather relevant data from the respondents. Findings revealed that there was positive impact of ICT on academic performance of senior secondary schools students. The findings indicated the causes of poor academic performance among the students as lack of qualified teachers to teach in schools, peer group influence, and bullying. Significantly, the findings revealed that ICT had a positive impact on students’ academic performance. The null hypotheses were tested using t-test at 0.05 level of significance. It was discovered that there was significant difference between male and female secondary schools’ students' impact of ICT on academic performance in Gwagawalada Area Council of FCT-Abuja. Based on these findings, some recommendations were made which include: adequate funds should be provided towards procurement of ICT resources, relevant textbooks to enhance students’ active participation in learning processes and students should be provided with internet accessibility at inexpensive rate so as to create a platform for accessing useful information in the pursuit of academic excellence.

Keywords: academic performance, impact, information communication technology, schools, students

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10660 Directors’ Liability for Losses Incurred in the Management of PT Merpati Nusantara Airlines, Persero

Authors: Eny Suastuti

Abstract:

This paper is about state’s capital equity in establishing State-owned Company (PT Merpati Persero). Under private law regime, PT Merpati Persero equity is a state asset allocated separately from the State Budget. Consequently, it is no longer a state asset; rather, it becomes a part of company assets. The adoption of Act No. 17 of 2003 on State Finance, Act No. 31 of 1999, which is amended by Act No. 20 of 2001 on Eradication of Corrupt Practices, Act No. 15 of 2004 on Auditing, Management, and Accountability of State Finance, and Act No. 15 of 2006 Audit Board raises legal issues of whether State-owned Company’s (PT Merpati Persero) loss may be deemed as loss on state finance made by the Directors of PT Merpati Persero, which implication leads to corrupt practices conducted by the Directors. The principle of civil law states that state assets are separated from the state budget is not a government asset. Therefore the case of a lease agreement 2 (two) units of Boeing 737-400 and Boeing 737-500 between PT Merpati Nusantara Airlines with companies Third Stone Aircraft Leasing Group (TALG) the United States cannot be prosecuted under Articles 2 and 3 of Act No. 31 of 1999 Jo Act No. 20 of 2001 on Eradication of Corrupt Practices (Law PTPK). From this paper, three things are found. First, state’s capital equity, which has been allocated separately from state assets in establishing the PT Merpati Perserois not state asset; rather, it is company’s asset. Second, in the case of mismanagement leading to company loss, the Directors of PT Merpati Persero may not be charged with committing corrupt practice as prescribed in Articles 2 and 3 of Corrupt Practices Eradication Law. Third, misperception has been made by judicial practices since the courts consider loss in certain transaction made by Directors of PT Merpati Persero to be loss of state finance whose implication is applicability of Articles 2 and 3 of Corrupt Practices Eradication Law.

Keywords: corrupt practice, loss, state's capital equity, state finance (PT Merpati Persero)

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10659 Impact of Firm Location and Organizational Structure on Receipt and Effectiveness of Social Assistance

Authors: Nalanda Matia, Julia Zhao, Amber Jaycocks, Divya Sinha

Abstract:

Social assistance programs for businesses are intended to improve their survival and growth in the face of catastrophic events like the COVID-19 pandemic. However, that goal remains unfulfilled when the mostwantingbusinesses fail to participate in such programs. Reasons for non-participation can include lack of information, inability to cope with applications and program compliance, as well as some programs’ non-entitlement status. Some of these factors may be associated with the organizational and locational characteristics of these businesses. This research investigates these organizational and locational factorsthat determine receipt and effectiveness of social assistance among the firms that receive it. of A sample of firms from the universe of 3 rounds of Small Business Administration backed Paycheck Protection Program recipient and similarly profiled non recipient businesses are used to analyze this question. Initial results show firm organizational factors like size and spatial factors like broadband coverage at firm location impact application for and subsequent receipt of assistance for digitally administered programs. Further, Line of business and wage structure of recipients’ impact effectiveness of the assistance dollars.

Keywords: public economics, economics of social assistance, firm organizational structure, survival analysis

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10658 Effects of Family Order and Informal Social Control on Protecting against Child Maltreatment: A Comparative Study of Seoul and Kathmandu

Authors: Thapa Sirjana, Clifton R. Emery

Abstract:

This paper examines the family order and Informal Social Control (ISC) by the extended families as a protective factor against Child Maltreatment. The findings are discussed using the main effects and the interaction effects of family order and informal social control by the extended families. The findings suggest that IPV mothers are associated with child abuse and child neglect. The children are neglected in the home more and physical abuse occurs in the case, if mothers are abused by their husbands. The mother’s difficulties of being abused may lead them to neglect their children. The findings suggest that ‘family order’ is a significant protective factor against child maltreatment. The results suggest that if the family order is neither too high nor too low than that can play a role as a protective factor. Soft type of ISC is significantly associated with child maltreatment. This study suggests that the soft type of ISC by the extended families is a helpful approach to develop child protection in both the countries. This study is analyzed the data collected from Seoul and Kathmandu families and neighborhood study (SKFNS). Random probability cluster sample of married or partnered women in 20 Kathmandu wards and in Seoul 34 dongs were selected using probability proportional to size (PPS) sampling. Overall, the study is to make a comparative study of Korea and Nepal and examine how the cultural differences and similarities associate with the child maltreatment.

Keywords: child maltreatment, intimate partner violence, informal social control and family order Seoul, Kathmandu

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10657 Teachers’ and Students’ Causal Explanations for Classroom Misbehavior: Similarities and Differences

Authors: Rachel C. F. Sun

Abstract:

This study aimed to examine the similarities and differences between teachers’ and students’ causal explanations of classroom misbehavior. In-depth semi-structured interviews were conducted with twelve teachers and eighteen Grade 7-9 students. The qualitative data were analyzed, in which the attributed causes of classroom misbehavior were categorized into student, family, school, and peer factors. Findings showed that both interviewed teachers and students shared similarity in attributing to student factors, such as ‘fun and pleasure seeking’ and ‘attention seeking’ as the leading causes of misbehavior. However, the students accounted to school factors, particularly ‘boring lessons’ as the next attributed causes, while the teachers accounted to family factors, such as ‘lack of parent demandingness’. By delineating the factors at student, family, school, and peer levels, these findings help drawing corresponding implications for preventing and mitigating misbehavior in school.

Keywords: causal explanation, misbehavior, student, teacher

Procedia PDF Downloads 355