Search results for: voluntary action
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2766

Search results for: voluntary action

2706 The Voluntary Audit of Semi-Annual Consolidated Financial Statements Decision and Accounting Conservatism

Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

Abstract:

This paper investigates the relationship between voluntary audit (hereafter, VA) of semi-annual consolidated financial statements decision and accounting conservatism. In general, there are four kinds of auditors' assurance services, which include audit, review, agreed-upon procedure and compliance engagements base on degree of assurance. The VA work by auditors may not only have the higher audit quality but an important signal of more reliable information than the review work. In Taiwan, The listed companies must prepare the semi-annual consolidated financial statements and with auditors' review before 2012, but some of the listed companies choose the assurance work from review to audit voluntarily. Due to the adoption of International Financial Reporting Standards, the listed companies were required to prepare the second quarterly consolidated financial statements which should be reviewed by auditors since 2013. This rule will change some of the assurance work from audit to review by auditors, and the information asymmetry maybe increased. To control the selection bias, we use two-stage model to test the relationship between VA decision and accounting conservatism. Our empirical results indicate that the VA decision and accounting conservatism have a significant positive relationship in firms with family-controlled. That is, firms with family-controlled are more likely to do VA and to prepare more conservative consolidated financial statements to reduce the information asymmetry, meaning that there is a complementary effect between VA and accounting conservatism for firms with more information asymmetry. But on the contrary, we find that the VA decision and accounting conservatism have a significant negative relationship in firms with professional managers-controlled, meaning that there is a substitution effect between VA and accounting conservatism for firms with less information asymmetry. Finally, the accounting conservatism of consolidated financial statements decrease after the adoption of IFRSs (International Financial Reporting Standards) in Taiwan. It means that the disclosure and transparency of consolidated financial statements had be improved.

Keywords: voluntary audit, accounting conservatism, audit quality, information asymmetry

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2705 The Standard of Reasonableness in Fundamental Rights Adjudication under the Indian Constitution

Authors: Nandita Narayan

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In most constitutional democracies, courts have been the gatekeepers of fundamental rights. The task of determining whether a violation is in fact justified, therefore, is judicial. Any state action, legislative or administrative, has to be tested by the application of two standards – first, the action must be within the scope of the authority conferred by law and, second, it must be reasonable. If any action, within the scope of the authority conferred by law is found to be unreasonable, it will be struck down as unconstitutional or ultra vires. This paper seeks to analyse the varying standards of reasonableness adopted by the Supreme Court of India where there is a violation of fundamental rights by state action. This is sought to be done by scrutinising case laws and classifying the legality of the violation under one of three levels of judicial scrutiny—strict, intermediate, or weak. The paper concludes by proving that there is an irregularity in the standards adopted, thus resulting in undue discretionary power of the judiciary which strikes at the very concept of reasonableness and ultimately becomes arbitrary in nature. This conclusion is reached by the comparison of reasonableness review of fundamental rights in other jurisdictions such as the USA and Canada.

Keywords: constitutional law, judicial review, fundamental rights, reasonableness, India

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2704 Science of Social Work: Recognizing Its Existence as a Scientific Discipline by a Method Triangulation

Authors: Sandra Mendes

Abstract:

Social Work has encountered over time with multivariate requests in the field of its action, provisioning frameworks of knowledge and praxis. Over the years, we have observed a transformation of society and, consequently, of the public who deals with the social work practitioners. Both, training and profession have had need to adapt and readapt the ways of doing, bailing up theories to action, while action unfolds emancipation of new theories. The theoretical questioning of this subject lies on classical authors from social sciences, and contemporary authors of Social Work. In fact, both enhance, in the design of social work, an integration and social cohesion function, creating a culture of action and theory, attributing to its method a relevant function, which shall be promoter of social changes in various dimensions of both individual and collective life, as well as scientific knowledge. On the other hand, it is assumed that Social Work, through its professionalism and through the academy, is now closer to distinguish itself from other Social Sciences as an autonomous scientific field, being, however, in the center of power struggles. This paper seeks to fill the gap in social work literature about the study of the scientific field of this area of knowledge.

Keywords: field theory, knowledge, science, social work

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2703 Human Action Recognition Using Variational Bayesian HMM with Dirichlet Process Mixture of Gaussian Wishart Emission Model

Authors: Wanhyun Cho, Soonja Kang, Sangkyoon Kim, Soonyoung Park

Abstract:

In this paper, we present the human action recognition method using the variational Bayesian HMM with the Dirichlet process mixture (DPM) of the Gaussian-Wishart emission model (GWEM). First, we define the Bayesian HMM based on the Dirichlet process, which allows an infinite number of Gaussian-Wishart components to support continuous emission observations. Second, we have considered an efficient variational Bayesian inference method that can be applied to drive the posterior distribution of hidden variables and model parameters for the proposed model based on training data. And then we have derived the predictive distribution that may be used to classify new action. Third, the paper proposes a process of extracting appropriate spatial-temporal feature vectors that can be used to recognize a wide range of human behaviors from input video image. Finally, we have conducted experiments that can evaluate the performance of the proposed method. The experimental results show that the method presented is more efficient with human action recognition than existing methods.

Keywords: human action recognition, Bayesian HMM, Dirichlet process mixture model, Gaussian-Wishart emission model, Variational Bayesian inference, prior distribution and approximate posterior distribution, KTH dataset

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2702 Activation of Mirror Neuron System Response to Drumming Training: A Functional Magnetic Resonance Imaging Study

Authors: Manal Alosaimi

Abstract:

Many rehabilitation strategies exist to aid persons with neurological disorders relearn motor skills through intensive training. Evidence supporting the theory that cortical areas involved in motor execution can be triggered by observing actions performed by others is attributed to the function of the mirror neuron system (MNS) indicates that activation of the MNS is associated with improvements in physical action and motor learning. Therefore, it is important to investigate the relationship between motor training (in this case, playing the drums) and the activation of the MNS. To achieve this, 15 healthy right-handed participants received drum-kit training for 21 weeks, during which time blood oxygen level-dependent (BOLD) signals were monitored in the brain using functional magnetic resonance imaging (fMRI). Participants were required to perform action–observation and action–execution fMRI tasks. The main results are that BOLD signals in classical regions of the MNS such as supramarginal gyri, inferior parietal lobule, and supplementary motor area increase significantly over the training period. Activation of these areas indicates that passive-observation of others performing these same skills may facilitate recovery of persons suffering from neurological disorders, and complement conventional rehabilitation programs that focus on action execution or intense training.

Keywords: fMRI, mirror neuron system, magnetic resonance imaging, neuroplasticity, drumming, learning, music, action observation, action execution

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2701 Floods Hazards and Emergency Respond in Negara Brunei Darussalam

Authors: Hj Mohd Sidek bin Hj Mohd Yusof

Abstract:

More than 1.5 billion people around the world are adversely affected by floods. Floods account for about a third of all natural catastrophes, cause more than half of all fatalities and are responsible for a third of overall economic loss around the world. Giving advanced warning of impending disasters can reduce or even avoid the number of deaths, social and economic hardships that are so commonly reported after the event. Integrated catchment management recognizes that it is not practical or viable to provide structural measures that will keep floodwater away from the community and their property. Non-structural measures are therefore required to assist the community to cope when flooding occurs which exceeds the capacity of the structural measures. Non-structural measures may need to be used to influence the way land is used or buildings are constructed, or they may be used to improve the community’s preparedness and response to flooding. The development and implementation of non-structural measures may be guided and encouraged by policy and legislation, or through voluntary action by the community based on knowledge gained from public education programs. There is a range of non-structural measures that can be used for flood hazard mitigation which can be the use measures includes policies and rules applied by government to regulate the kinds of activities that are carried out in various flood-prone areas, including minimum floor levels and the type of development approved. Voluntary actions taken by the authorities and by the community living and working on the flood plain to lessen flooding effects on themselves and their properties including monitoring land use changes, monitoring and investigating the effects of bush / forest clearing in the catchment and providing relevant flood related information to the community. Response modification measures may include: flood warning system, flood education, community awareness and readiness, evacuation arrangements and recovery plan. A Civil Defense Emergency Management needs to be established for Brunei Darussalam in order to plan, co-ordinate and undertake flood emergency management. This responsibility may be taken by the Ministry of Home Affairs, Brunei Darussalam who is already responsible for Fire Fighting and Rescue services. Several pieces of legislation and planning instruments are in place to assist flood management, particularly: flood warning system, flood education Community awareness and readiness, evacuation arrangements and recovery plan.

Keywords: RTB, radio television brunei, DDMC, district disaster management center, FIR, flood incidence report, PWD, public works department

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2700 Integrated Environmental Management System and Environmental Impact Assessment in Evaluation of Environmental Protective Action

Authors: Moustafa Osman

Abstract:

The paper describes and analyses different good practice examples of protective levels, and initiatives actions (“framework conditions”) and encourages the uptake of environmental management systems (EMSs) to small and medium-sized enterprises (SMEs). Most of industries tend to take EMS as tools leading towards sustainability planning. The application of these tools has numerous environmental obligations that neither suggests decision nor recommends what a company should achieve ultimately. These set up clearly defined criteria to evaluate environmental protective action (EEPA) into sustainability indicators. The physical integration will evaluate how to incorporate traditional knowledge into baseline information, preparing impact prediction, and planning mitigation measures in monitoring conditions. Thereby efforts between the government, industry and community led protective action to concern with present needs for future generations, meeting the goal of sustainable development. The paper discusses how to set out distinct aspects of sustainable indicators and reflects inputs, outputs, and modes of impact on the environment.

Keywords: environmental management, sustainability, indicators, protective action

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2699 Positive Behaviour Management Strategies: An Action Research Conducted in a Kindergarten Classroom in Remote Regional Queensland

Authors: Suxiang Yu

Abstract:

As an early childhood teacher in a socially and economically highly disadvantaged suburb in regional QLD, the author endeavors to find out effective positive approaches to behavior management for a classroom that is overwhelmed with challenging behaviors. After evaluating the first-hand data collected from the action research, the author summarizes a few innovative, positive behavior management strategies. The research also implies that behavior management opportunities are actually great social and emotional teachable moments, and by tapping into those teachable moments effectively, the teacher and children will have a closer relationship.

Keywords: action research, behavior management, classroom strategies, social and emotional teaching

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2698 Empirical Analysis of the Relationship between Voluntary Accounting Disclosures and Mongolian Stock Exchange Listed Companies’ Characteristics

Authors: Ernest Nweke

Abstract:

Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

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2697 Mixed Method Analysis to Propose a Policy Action against Racism and Xenophobia in India

Authors: Anwesha Das

Abstract:

There are numerous cases of racism and discriminatory practices in India against the northeast citizens and the African migrants. The right-wing extremism of the presently ruling political party in India has resulted in increased cases of xenophobia and Afrophobia. The rigid Indian caste system contributes to such practices of racism. The establishment of the ‘Hindu race’ by the present right-wing government, leading to instilling pride among Hindus being of a superior race, has resulted in more atrocious racist practices. This paper argues that policy action is required against racist, discriminatory practices. Policy actors in India do not ask the right questions and fail to give the needed redirection. It critically analyses Acts 14 and 15 of the Indian constitution in order to examine the cause of a policy action. In proposing the need for policy action, this paper places its arguments as a vital extension of the existing scholarship on public policy studies in India. It uses mixed-method analysis to examine the factors responsible for the policy problem and aims to suggest specific points of intervention in a policy progression. The study finds that despite anti-discriminatory policies in the mentioned Acts of the Indian constitution, there are rampant cases of racism owing to religious and cultural factors. The major findings of the study show how the present right-wing government violated the constitution in aggravating xenophobia. This paper proposes a policy action required to stop such further practices.

Keywords: India, migrants, policy action, racism, xenophobia

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2696 Developing Speaking Confidence of Students through Communicative Activities

Authors: Yadab Giri

Abstract:

Confidence is considered a power of a good speaker, and it also can be taken as a tool for speaking. The paper entitled ‘Developing Speaking Confidence of Students through Communicative Activities’ has been written with the purpose of developing the speaking confidence of the students of the Seventh grade of our context in mind. The research is designed under the interpretive paradigm of action research. During my research, thirteen students from class seven were chosen for the study. It was seen a lot of improvement in their confidence while communicating with other speakers by the end of the eighth week. Though there is a positive result of the invention, some students still did not develop the level of confidence that they could have developed to get a satisfactory response. Therefore, the outcome of my action research is positive because students are eager and interested in speaking daily in the initiation of their English class, and they have improved in their speaking.

Keywords: confidence, speaking skills, action research, reflection with feedback and observation, finally endeavour

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2695 Voluntary Water Intake of Flavored Water in Euhydrated Horses

Authors: Brianna M. Soule, Jesslyn A. Bryk-Lucy, Linda M. Ritchie

Abstract:

Colic, defined as abdominal pain in the horse, has several known predisposing factors. Decreased water intake has been shown to predispose equines to impaction colic. The objective of this study was to determine if offering flavored water (sweet feed or banana extract) would increase voluntary water intake in horses to serve as an assessable, noninvasive method for farm managers, veterinarians, or owners to decrease the risk of impaction colic. An a priori power analysis, which was conducted using G*Power version 3.1.9.7, indicated that the minimum sample size required to achieve 80% power for detecting a large effect at a significance level of α = .05 was 19 horses for a one-way repeated measures ANOVA with three treatment levels and assuming a non-sphericity correction of ε=0.5. After a three-day control period, 21 horses were randomly divided into two sequences and offered either banana or sweet feed flavored water. Horses always had a bucket of unflavored water available. A repeated measure study design was used to measure water consumption of each horse over a 62-hour period. A one-way repeated measures ANOVA was conducted to determine whether there were statistically significant differences among the means for the three-day average water intake (ml/kg). Although not statistically significant (F(2, 38) = 1.28, p = .290, partial η2 = .063), the three-day average water intake was largest for banana flavored water (M = 53.51, SD = 9.25 ml/kg), followed by sweet feed (M = 52.93, SD = 11.99 ml/kg), and, finally, unflavored water (M = 50.40, SD = 10.82 ml/kg). Paired-samples t-tests were used to determine whether there was a statistically significant difference between the three-day average water intake (ml/kg) for flavored versus unflavored water. The average unflavored water intake (M = 29.3 ml/kg, SD = 8.9) over the measurement period was greater than the banana flavored water (M = 27.7 ml/kg, SD = 9.8), but the average consumption of the sweet feed flavored water (M = 30.4 ml/kg, SD = 14.6) was greater than unflavored water (M = 24.3 ml/kg, SD = 11.4). None of these differences in average intake were statistically significant (p > .244). Future research is warranted to determine if other flavors significantly increase voluntary water intake in horses.

Keywords: colic, equine, equine science, water intake, flavored water, horses, equine management, equine health, horse health, horse health care management, colic prevention

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2694 Contribution of Family Planning Effort to Demographic and Macroeconomic Outcomes in High Fertility Countries: A Longitudinal Study

Authors: Jane N. O'Sullivan

Abstract:

In most studies relating change in fertility to potentially causal factors (such as girls’ educational attainment, infant mortality or urbanization), the presence or nature of family planning efforts are not examined, potentially misattributing their contributions. Modest impacts of voluntary family planning programs on fertility change have been claimed, citing the near-term effects of historical quasi-experimental projects – notably in Bangladesh and in Ghana – where recipients and non-recipients could be contrasted. By their nature, such experiments lacked the wider cultural impacts of national programs. Concurrently, analyses relating population growth with economic advancement have been equivocal, discrediting previous widespread concern which prevailed before the 1980s. This neutral view has been revised more recently with demographic dividend theory crediting higher working-age proportion with some economic stimulus if supported by sufficient institutional and human capacity. In this study of country-level data, cross-country comparisons spanning six decades relate fertility decline with family planning effort, GDP per capita and female education, finding that the timing of rapid fertility decline aligns with commencement of voluntary family planning programs, while economic betterment came after substantial fertility fall. The relationship between fertility and primary education completion was inconsistent, with potential channels of causation operating in both directions. GDP per capita was unrelated to rate of fertility decline, but total fertility rates above three children per woman strongly impeded enrichment. By synchronizing countries with respect to their fertility transition, strong relationships are revealed which suggest lower fertility enables economic betterment, rather than the other way around. These results argue in favour of elevating voluntary family planning as a development priority.

Keywords: economic advance, family planning effort, fertility decline, population growth rate

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2693 Learning Vocabulary with SkELL: Developing a Methodology with University Students in Japan Using Action Research

Authors: Henry R. Troy

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Corpora are becoming more prevalent in the language classroom, especially in the development of dictionaries and course materials. Nevertheless, corpora are still perceived by many educators as difficult to use directly in the classroom, a process which is also known as “data-driven learning” (DDL). Action research has been identified as a method by which DDL’s efficiency can be increased, but it is also an approach few studies on DDL have employed. Studies into the effectiveness of DDL in language education in Japan are also rare, and investigations focused more on student and teacher reactions rather than pre and post-test scores are rarer still. This study investigates the student and teacher reactions to the use of SkELL, a free online corpus designed to be user-friendly, for vocabulary learning at a university in Japan. Action research is utilized to refine the teaching methodology, with changes to the method based on student and teacher feedback received via surveys submitted after each of the four implementations of DDL. After some training, the students used tablets to study the target vocabulary autonomously in pairs and groups, with the teacher acting as facilitator. The results show that the students enjoyed using SkELL and felt it was effective for vocabulary learning, while the teaching methodology grew in efficiency throughout the course. These findings suggest that action research can be a successful method for increasing the efficacy of DDL in the language classroom, especially with teachers and students who are new to the practice.

Keywords: action research, corpus linguistics, data-driven learning, vocabulary learning

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2692 Using Action Research to Digitize Theses and Journal Articles at the Main Library, Sultan Qaboos University, Oman

Authors: Nabhan H. N. Al-Harrasi

Abstract:

Action Research (AR) plays an important role in improving the problematical situation. It is a process that enhances thinking and practise and bridges the gap between abstract and concrete thinking. Nowadays, AR as a methodology is wildly used to implement projects based on understanding the needs of owners, considering the organizational culture, meeting the requirements, encouraging partnership, representing different viewpoints, and building the project. This research describes the whole processes of digitizing Post-graduate theses and all articles published in 6 Journals at Sultan Qaboos University. AR implemented to respond to the university needs to enhance accessibilities to its information resources and make them available through the national repository. In order to prepare the action plan, the library administration met to discuss several points related to the proposed project, the most important of which are: • Providing digitalization devices. • Locating a specific part of the Library as a Digitization Unit. • Choosing a team. • Defining tasks. • Implementing the proposed project and evaluating the whole processes.

Keywords: action research, digitization, Theses, Journal articles, open access, Oman

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2691 Analysis of Labor Behavior Effect on Occupational Health and Safety Management by Multiple Linear Regression

Authors: Yulinda Rizky Pratiwi, Fuji Anugrah Emily

Abstract:

Management of Occupational Safety and Health (OSH) are appropriately applied properly by all workers and pekarya in the company. K3 management application also has become very important to prevent accidents. Violation of the rules regarding the K3 has often occurred from time to time. By 2015 the number of occurrences of a violation of the K3 or so-called unsafe action tends to increase. Until finally in January 2016, the number increased drastically unsafe action. Trigger increase in the number of unsafe action is a decrease in the quality of management practices K3. While the application of K3 management performed by each individual thought to be influenced by the attitude and observation guide the actions of each of the individual. In addition to the decline in the quality of K3 management application may result in increased likelihood of accidents and losses for the company as well as the local co-workers. The big difference in the number of unsafe action is very significant in the month of January 2016, making the company Pertamina as the national oil company must do a lot of effort to keep track of how the implementation of K3 management on every worker and pekarya, one at PT Pertamina EP Cepu Field Asset IV. To consider the effort to control the implementation of K3 management can be seen from the attitude and observation guide the actions of the workers and pekarya. By using Multiple Linear Regression can be seen the influence of attitude and action observation guide workers and pekarya the K3 management application that has been done. The results showed that scores K3 management application of each worker and pekarya will increase by 0.764 if the score pekarya worker attitudes and increase one unit, whereas if the score Reassurance action guidelines and pekarya workers increased by one unit then the score management application K3 will increase by 0.754.

Keywords: occupational safety and health, management of occupational safety and health, unsafe action, multiple linear regression

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2690 An Approach to Integrated Water Resources Management, a Plan for Action to Climate Change in India

Authors: H. K. Ramaraju

Abstract:

World is in deep trouble and deeper denial. Worse, the denial is now entirely on the side of action. It is well accepted that climate change is a reality. Scientists say we need to cap temperature increases at 2°C to avoid catastrophe, which means capping emissions at 450 ppm .We know global average temperatures have already increased by 0.8°C and there is enough green house gas in the atmosphere to lead to another 0.8°C increase. There is still a window of opportunity, a tiny one, to tackle the crisis. But where is the action? In the 1990’s, when the world did even not understand, let alone accept, the crises, it was more willing to move to tackle climate change. Today we are in reverse in gear. The rich world has realized it is easy to talk big, but tough to take steps to actually reduce emissions. The agreement was that these countries would reduce so that the developing World could increase. Instead, between 1990 and 2006, their carbon dioxide emissions increased by a whopping 14.5 percent, even green countries of Europe are unable to match words with action. Stop deforestation and take a 20 percent advantage in our carbon balance sheet, with out doing anything at home called REDD (reducing emissions from deforestation and forest degradation) and push for carbon capture and storage (CCS) technologies. There are warning signs elsewhere and they need to be read correctly and acted up on , if not the cases like flood –act of nature or manmade disaster. The full length paper orient in proper understanding of the issues and identifying the most appropriate course of action.

Keywords: catastrophe, deforestation, emissions, waste water

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2689 The Locus of Action - Tinted Windows

Authors: Devleminck Steven, Debackere Boris

Abstract:

This research is about the ways artists and scientists deal with (and endure) new meaning and comprehend and construct the world. The project reflects on the intense connection between comprehension and construction and their place of creation – the ‘locus of action’. It seeks to define a liquid form of understanding and analysis capable of approaching our complex liquid world as discussed by Zygmunt Bauman. The aim is to establish a multi-viewpoint theoretical approach based on the dynamic concept of the Flâneur as introduced by Baudelaire, replacing single viewpoint categorization. This is coupled with the concept of thickening as proposed by Clifford Geertz with its implication of interaction between multi-layers of meaning. Here walking and looking is introduced as a method or strategy, a model or map, providing a framework of understanding in conditions of hybridity and change.

Keywords: action, art, liquid, locus, negotiation, place, science

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2688 Role of Microbial Pesticides in Pest Control and Their Advantages and Disadvantages in Nature

Authors: Fatimah M. Alshehrei

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For many years, synthetic pesticides have been used to kill pests; due to their toxicity and pollution, they are now a risk to human and environmental health. Lately, biopesticides have emerged as possible substitutes for petrochemical pesticides. The sources of biopesticides are widely accessible, easily biodegradable, have a variety of modes of action, are less expensive, and have little toxicity toward humans and other creatures that aren't the intended targets. Plants, bacteria, and insects are used to create biopesticides, they used in controlling diseases in crops. Microbial pesticides are produced from different microorganisms such as Trichoderma, Bacillus, Pseudomonas, and Beauveria. Also, botanical pesticides have already been commercialized; they are extracted from neem, pyrethrum, azadirachtin, etc. This paper describes biopesticide categories, their sources, mode of action, advantages and disadvantages, and their role in sustainable agriculture.

Keywords: biopesticides categories, formulation, mode of action, pest control

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2687 Action Plans to Prevent Negative Attitudes Towards Gay and Lesbian Parents: A Systemic Analysis of Health-Care Interventions in Belgium

Authors: Therese Scali

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Over the years, the European Union has continued to extend its action on lesbian, gay men, bisexual and transgender (LGBT) rights to a range of areas including access to justice, asylum, freedom of expression and assembly, parenting, and mutual recognition of civil status within the EU. The European Parliament has been a driving force behind such action adopting a range of resolutions calling for continued progress in this field. In particular, Belgium has been one of the first countries to legalize same-sex parenting and to create a general framework for action against negative attitudes towards gay and lesbian parents. The present paper aims at highlighting public healthcare workers’ attitudes towards different types of same-sex headed families in Belgium, and the content of their interventions in schools. Results revealed that attitudes can go from supportive to unsupportive, and participants do not show the same degree of support towards the different types of same-sex parenting. This contribution highlights work’s implication for public policy by understanding the resources and challenges that health-care professionals face in their work.

Keywords: attitudes, gay and lesbian parents, health-care workers, homophobia, prevention

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2686 Translation, War and Humanitarian Action: A Case Study of the Kindertransporte to Switzerland

Authors: Lisa Mockli, Chelsea Sambells

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By combining the methodologies of history and translation studies, this study will explore the interplay between humanitarian action, politics, and translation within the advertising for a lesser-known Swiss child evacuation project of some 60.000 Belgium and French children to Switzerland for three month periods from 1940 to 1945. Inspired by Descriptive-Explanatory Translation Studies, this project compares Swiss speeches published between May and September 1942 (the termination of the evacuations). Radio broadcasts, leaflets and newspapers will triangulate the data. First, linguistic and content-related differences will be identified and described. Second, based on findings from the Swiss Federal Archives, the evidence from the comparative textual analysis will then be evaluated in order to explore how the speeches were modified, for what purpose, and which key issues were raised during their modification. By exploring these questions, this paper provides new insights into (I) Switzerland’s understanding of Swiss neutrality and humanitarianism during the Second World War, (II) the role of children in war and (III) the role of translation in shaping political discourse and humanitarian action. Moreover, this interdisciplinary approach also demonstrates how scholarly collaboration may help to make some elements of humanitarian action more self-reflexive and effective.

Keywords: children, history, humanitarianism, politics, translation

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2685 Mapping the Technological Interventions to the National Action Plan for Marine Litter Management 2018-2025: Addressing the Marine Plastic Litter at the Marine Tourism Destinations in Indonesia

Authors: Kaisar Akhir, Azhar Slamet

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This study aims to provide recommendations for addressing marine plastic litter at the ocean tourism destinations in Indonesia sustainably through technological interventions in the framework of the National Action Plan for Marine Litter Management 2018-2025. In Indonesia, marine tourism is a rapidly growing economic sector. However, marine tourism destinations are facing a global challenge called marine plastic litter. Marine plastic litter is a threat to those destinations since it has potential impacts on the reduction of marine environmental sustainability, the health of tourists and local communities as well as tourism business income. Since 2018, the Indonesian government has passed and promulgated the National Plan of Action on Marine Litter Management 2018-2025. This national action plan consists of three important key aspects of interventions (i.e., societal effort, technological application, and institutional coordination) and five strategies for addressing marine litter in Indonesia, in particular, to address 70% of marine plastic litter by 2025. The strategies include 1) National movement for raising awareness of stakeholders, 2) Land-based litter management, 3) Litter management at the sea and coasts, 4) Funding mechanism, institutional strengthening, monitoring, and law enforcement, and 5) Research and development. In this study, technological interventions around the world and in Indonesia are reviewed and analyzed on their relevance to the national action plan based on five criteria. As a result, there are twelve kinds of technological interventions recommended to be implemented for addressing marine plastic litter in the marine tourism destinations in Indonesia.

Keywords: marine litter management, marine plastic litter, national action plan, ocean sustainability, ocean tourism destination, technological interventions

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2684 Managing the Transition from Voluntary to Mandatory Climate Reporting: The Role of Carbon Accounting

Authors: Qingliang Tang

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The transition from voluntary to mandatory carbon reporting (also refers to climate reporting) poses serious challenges for accounting professionals aiming to support firms in achieving net-zero goals. The accounting literature addresses the topics that are currently bewildering accounting academics and professional accountants on how to make accounting as a useful tool for the management to achieve a carbon neutral business model. This paper explores the evolving role of carbon accounting within corporate financial reporting systems, emphasizing its integration as a crucial component. Key challenges addressed include data availability, climate risk assessment, defining reporting boundaries, selecting appropriate greenhouse gas (GHG) accounting methodologies, and integrating climate-related events into traditional financial statements. A dynamic, integrated carbon accounting framework is proposed to facilitate this transformative process effectively. Furthermore, the paper identifies critical knowledge gaps and sets forth a research agenda aimed at enhancing transparency and relevance in carbon accounting and reporting systems, thereby empowering informed decision-making. The purpose of the paper is to succinctly capture the essence of carbon accounting practice in the transitional period, focusing on the challenges, proposed solutions, and future research directions in the realm of carbon accounting and mandatory climate reporting.

Keywords: mandatory carbon reporting, carbon management, net zero target, sustainability, climate risks

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2683 Inheritance of Protein Content and Grain Yield in Half Diallel Maize (Zea mays L.) Populations

Authors: Gül Ebru Orhun

Abstract:

A half diallel crossing design was carried out during 2011 and 2012 growing seasons under Çanakkale-Turkey ecological conditions. In this research, 20 F1 maize hybrids obtained by 6x6 half diallel crossing were used. Gene action for protein content and grain yield traits were explored in half set involving six elite inbred lines. According to the results diallel analysis dominance and additive gene variances were determined for protein content. Variance/Co-variance graphs revealed for grain yield and protein content traits. In this study, inheritance of grain yield and protein content demonstrated over-dominance type of gene action.

Keywords: protein, maize, inheritance, gene action

Procedia PDF Downloads 526
2682 The Terminology of Mandatory Mediation on Commercial Disputes in Türkiye and the Differences from England and Wales’s Approaches

Authors: Sevgi Karaca

Abstract:

Since December 6, 2018, mediation has become mandatory for commercial disputes under the Turkish Commercial Code. Mandatory mediation became one of the “causes of action”, and being compulsory means starting the mediation process before going to court. As it contemplates looking at “the causes of the action”, the terminology may lead to misinterpretation of the core of the phrases. However, the terms pertain to a prerequisite for starting the lawsuit. The court will examine failure to comply with such requirements, and the case will be dismissed without further action. Türkiye’s use of obligatory mediation is highly unusual. It is neither judge-led nor judge-assisted mediation but rather a mediation conducted outside of court with the participation of a third party (mediators). What distinguishes it is the incorporation of obligatory mediation into the causes of actions listed in the Code of Civil Procedure. Being one of the causes of action in a legal case implies that the absence of any of them may result in the procedural dismissal of the case without any further action. The case must be presented to the mediator first, and if the parties are unable to reach an agreement, they must deliver the results of the mediation session. Other than submitting the minutes, parties are ineligible to file a lawsuit. However, despite a lengthy history of use in England and Wales, there are considerable reservations about making mediation mandatory. The Civil Procedure Code does not explicitly mention making mediation mandatory. For the time being, there is no Mediation Code, and case law limits the growth of obligatory mediation. Some renowned judges voiced their desire to re-evaluate the notion of required mediation, prompting the Civil Justice Council to release a study in 2021 on the significance of amending case law and the high value of mandatory mediation. By contrasting the approaches to mandatory mediation in England and Wales, the study will investigate the method of controlled mandatory mediation and its effects on the success of mediation in Türkiye.

Keywords: alternative dispute resolution, case law, cause of action, litigation process, mandatory mediation

Procedia PDF Downloads 80
2681 A Unified Deep Framework for Joint 3d Pose Estimation and Action Recognition from a Single Color Camera

Authors: Huy Hieu Pham, Houssam Salmane, Louahdi Khoudour, Alain Crouzil, Pablo Zegers, Sergio Velastin

Abstract:

We present a deep learning-based multitask framework for joint 3D human pose estimation and action recognition from color video sequences. Our approach proceeds along two stages. In the first, we run a real-time 2D pose detector to determine the precise pixel location of important key points of the body. A two-stream neural network is then designed and trained to map detected 2D keypoints into 3D poses. In the second, we deploy the Efficient Neural Architecture Search (ENAS) algorithm to find an optimal network architecture that is used for modeling the Spatio-temporal evolution of the estimated 3D poses via an image-based intermediate representation and performing action recognition. Experiments on Human3.6M, Microsoft Research Redmond (MSR) Action3D, and Stony Brook University (SBU) Kinect Interaction datasets verify the effectiveness of the proposed method on the targeted tasks. Moreover, we show that our method requires a low computational budget for training and inference.

Keywords: human action recognition, pose estimation, D-CNN, deep learning

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2680 Comparing Performance of Irrigation System in Nepal by Collective Action and Decision-Making Capacity of the Farmers

Authors: Manita Ale, Ganesh P. Shivakoti, Ram C. Bastakoti

Abstract:

Irrigation system, a system for enhancing agricultural productivity, requires regular maintenance in order to avoid irregular allocation of water. For maintenance of the system in long run, farmers’ participation plays a key role increasing the performance of system. The performance of any irrigation system mainly relies on various factors which affect collective action plus decision making, as well as their shared impacts. The paper consists of system level information that were collected from 12 Irrigation Systems (IS) from three-sampled districts of Nepal and the household information that were collected from 160 irrigation water users. The results reveal that, out of 12 sampled irrigation systems, only 4 systems shows high performance levels. The high performance level of those systems was characterized on the basis of adequate availability of water, good maintenance of system infrastructure, and conformance to existing rules followed. In addition, the paper compares different irrigation systems based on trust, reciprocity, cropping intensity, command area and yield as tools to indicate the importance of collective action in performance of irrigation system.

Keywords: collective action, decision-making, farmers’ participation, performance

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2679 Effect of Two Bouts of Eccentric Exercise on Knee Flexors Changes in Muscle-Tendon Lengths

Authors: Shang-Hen Wu, Yung-Chen Lin, Wei-Song Chang, Ming-Ju Lin

Abstract:

This study investigated whether the repeated bout effect (RBE) of knee flexors (KF) eccentric exercise would be changed in muscle-tendon lengths. Eight healthy university male students used their KF of non-dominant leg and performed a bout of 60 maximal isokinetic (30°/s) eccentric contractions (MaxECC1). A week after MaxECC1, all subjects used the same KF to perform a subsequent bout of MaxECC2. Changes in maximal isokinetic voluntary contraction torque (MVC-CON), muscle soreness (SOR), relaxed knee joint angle (RANG), leg circumference (CIR), and ultrasound images (UI; muscle-tendon length and muscle angle) were measured before, immediately after, 1-5 days after each bout. Two-way ANOVA was used to analyze all the dependent variables. After MaxECC1, all the dependent variables (e.g. MVC-CON: ↓30%, muscle-tendon length: ↑24%, muscle angle: ↑15%) showed significantly change. Following MaxECC2, all the above dependent variables (e.g. MVC-CON:↓21%, tendon length: ↑16%, muscle angle: ↑6%) were significantly smaller than those of MaxECC1. These results of this study found that protective effect conferred by MaxECC1 against MaxECC2, and changes in muscle damage indicators, muscle-tendon length and muscle angle following MaxECC2 were smaller than MaxECC1. Thus, the amount of shift of muscle-tendon length and muscle angle was related to the RBE.

Keywords: eccentric exercise, maximal isokinetic voluntary contraction torque, repeated bout effect, ultrasound

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2678 Disability and Sexuality: A Human Right Approach to Sexual and Reproductive Health of the Hearing-Impaired Adolescents in Developing Countries

Authors: Akanle Florence Foluso

Abstract:

Access to health care and people’s ability to have a responsible, satisfying and safe sexual life is clearly a defined human right of people with hearing impairment and others with disabilities. This paper investigates the extent to which the hearing impaired have a satisfying, safe sexual life and whether their human right in regard to information and education is violated. The study population consists of all hearing-impaired adolescents and young adults aged 10-24 years who are currently enrolled in primary and secondary schools in Nigeria. A sample of 389 hearing-impaired adolescents was selected, and an adapted version of the illustrative questionnaire for interview - survey by John Cleland was used to collect the data. A correlation of 0.80 was obtained at a P<0.05 level of significance. Teachers in the school of the deaf who used sign language were used in the administration of the questionnaire. The data generated were analyzed using Frequency counts. Summary of responses on access to information, education, voluntary testing, counseling and reproductive services. This is to be violated or protected. Findings show that a gap exists in the level of knowledge of SRH services and voluntary counseling because more than half the respondents are not aware of these services in their community. Access to information, education and health services are rights denied to the hearing impaired. So, their rights are violated.

Keywords: sexuality, gender, reproductive health, human right

Procedia PDF Downloads 61
2677 Clinical Outcomes and Symptom Management in Pediatric Patients Following Eczema Action Plans: A Quality Improvement Project

Authors: Karla Lebedoff, Susan Walsh, Michelle Bain

Abstract:

Eczema is a chronic atopy condition requiring long-term daily management in children. Written action plans for other chronic atopic conditions, such as asthma and food allergies, are widely recommended and distributed to pediatric patients' parents and caregivers, seeking to improve clinical outcomes and become empowered to manage the patient's ever-changing symptoms. Written action plans for eczema, referred to as "asthma of the skin," are not routinely used in practice. Parents of children suffering from eczema rarely receive a written action plan to follow, and commendations supporting eczema action plans are inconsistent. Pediatric patients between birth and 18 years old who were followed for eczema at an urban Midwest community hospital were eligible to participate in this quality improvement project. At the initial visit, parents received instructions on individualized eczema action plans for their child and completed two validated surveys: Health Confidence Score (HCS) and Patient-Oriented Eczema Measure (POEM). Pre- and post-survey responses were collected, and clinical symptom presentation at follow-up were outcome determinants. Project implementation was guided by Institute for Healthcare Improvement's Step-up Framework and the Plan-Do-Study-Act cycle. This project measured clinical outcomes and parent confidence in self-management of their child's eczema symptoms with the responses from 26 participant surveys. Pre-survey responses were collected from 36 participants, though ten were lost to follow-up. Average POEM scores improved by 53%, while average HCS scores remained unchanged. Of seven completed in-person follow-up visits, six clinical progress notes documented improvement. Individualized eczema action plans can be seamlessly incorporated into primary and specialty care visits for pediatric patients suffering from eczema. Following a patient-specific eczema action plan may lessen the daily physical and mental burdens of uncontrolled eczema for children and parents, managing symptoms that chronically flare and recede. Furthermore, incorporating eczema action plans into practice potentially reduces the likely underestimated $5.3 billion economic disease burden of eczema on the U.S. healthcare system.

Keywords: atopic dermatitis, eczema action plan, eczema symptom management, pediatric eczema

Procedia PDF Downloads 137