Search results for: context based recommendation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 31906

Search results for: context based recommendation

31036 The Change in Management Accounting from an Institutional and Contingency Perspective. A Case Study for a Romanian Company

Authors: Gabriel Jinga, Madalina Dumitru

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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency and institutional theory

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31035 The Labyrinth - Circular Choral Chant of Dithyramb in the 7th BC, Mirroring the Conjuction of the Planets and the Milky Way Circle

Authors: Kleopatra Chatzigiosi

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The paper delves into the spatial and mythological examination of the choral chant of Dithyramb in the 7th BC, its connections to Dionysus, and its role in the origin of drama, exploring harmonious and symbolic aspects of early Greek culture. The primary aim is to analyze the development of Dithyramb in relation to harmonic systems and early musical scales, linking them to circular time and celestial movements. Additionally, the study seeks to unveil the mythological ties of Dithyramb with ancient rituals worshipping Mother Earth Cybele. The methodology involves researching etymology and mythology related to Dithyramb based on Pindar's works and proposing a harmonious design for the performance space of Dithyramb through harmonic spirals inspired by ancient practices. Ιt is also included a comparative study with similar choral traditions from other ancient cultures, providing a broader context for the findings of the work. The research uncovers the symbolic significance of Dithyramb as a dramatized representation of harmonic phenomena, leading to human deification within a context of Sacred Architecture, highlighting the intricate connections between music, rituals, and divine worship in ancient Greek culture. The study enriches understanding of the harmonic and symbolic underpinnings of ancient Greek choral traditions, shedding light on the complex interplay between music, mythology, and ritual practices in the development of early theatrical performances. Data was collected through an in-depth analysis of ancient texts, specifically Pindar's Dithyrambs, to trace the etymology and mythological origins of Dithyramb and its associated symbolism. The analysis involved scrutinizing ancient sources to draw connections between Dithyramb, harmonic systems, celestial movements, and mythological narratives, culminating in a comprehensive exploration of the cultural and symbolic significance of this choral tradition. The study addresses how the choral chant of Dithyramb evolved harmoniously within the ancient Greek cultural framework, its connections to celestial phenomena and ritual practices, and the symbolic implications of its mythological associations within a sacred architectural context. The research illuminates the profound cultural, symbolic, and harmonic dimensions of the choral chant of Dithyramb, offering valuable insights into the intersections between music, mythology, and ritual in ancient Greece, enriching scholarly understanding of early theatrical traditions.

Keywords: circular choral chant of dithyramb, “exarchon”( leader), great “eniautos” (year), harmony labyrinth

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31034 Real Time Classification of Political Tendency of Twitter Spanish Users based on Sentiment Analysis

Authors: Marc Solé, Francesc Giné, Magda Valls, Nina Bijedic

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What people say on social media has turned into a rich source of information to understand social behavior. Specifically, the growing use of Twitter social media for political communication has arisen high opportunities to know the opinion of large numbers of politically active individuals in real time and predict the global political tendencies of a specific country. It has led to an increasing body of research on this topic. The majority of these studies have been focused on polarized political contexts characterized by only two alternatives. Unlike them, this paper tackles the challenge of forecasting Spanish political trends, characterized by multiple political parties, by means of analyzing the Twitters Users political tendency. According to this, a new strategy, named Tweets Analysis Strategy (TAS), is proposed. This is based on analyzing the users tweets by means of discovering its sentiment (positive, negative or neutral) and classifying them according to the political party they support. From this individual political tendency, the global political prediction for each political party is calculated. In order to do this, two different strategies for analyzing the sentiment analysis are proposed: one is based on Positive and Negative words Matching (PNM) and the second one is based on a Neural Networks Strategy (NNS). The complete TAS strategy has been performed in a Big-Data environment. The experimental results presented in this paper reveal that NNS strategy performs much better than PNM strategy to analyze the tweet sentiment. In addition, this research analyzes the viability of the TAS strategy to obtain the global trend in a political context make up by multiple parties with an error lower than 23%.

Keywords: political tendency, prediction, sentiment analysis, Twitter

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31033 Implementation of Maqasid Syari'ah in the Concept of Reforming the Indonesian Marriage Law Based on Gender Equality: Study of the Counter Legal Draft Compilation of Islamic Law

Authors: Nirmalasanti Pramesi

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In 2004 the CLD KHI Team offered several new ideas in the field of Islamic family law, such as marriage, inheritance (waris), and waqf. The new idea is based on six main principles; pluralism, nationality, human rights, democracy, maslahah, and gender equality. However, the existence of this has actually caused various criticisms, appreciations, and controversies. For this reason, CLD-KHI, as the idea of reforming family law, especially in the field of marriage, really needs to be studied academically with a comprehensive method as an unfinished problem. The main issues examined in this study are what are the ideas for reforming the law of marriage that have been formulated by the CLD KHI team, as well as how to implement Maqasid Sharia in legal reform. The methodology used in this research is a qualitative method with a normative-empirical-sociological approach. The results of this research show every substance of the idea considers aspects of locality, nationality, and global ethics. The Maqasid approach used in most of the legal provisions is moderate (wasati). Meanwhile, in matters of wali niqah and inheritance, it is adjusted to the context of Indonesian society.

Keywords: Maqasid syari'ah, CLD KHI, marriage law reform, moderate

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31032 The Interrelationship of Social Sustainability and Urban Form; the Case of Modern and Traditional Iranian Cities

Authors: Ahmadreza Hakiminejad, Changfeng Fu, Hamideh Mohammadzadeh Titkanlou

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For decades, sustainable development has been an imperative concern in the process of urban development of the world’s developed countries. Despite the fact that the concept of sustainability, primarily, emerged by virtue of warning over global environmental catastrophes, it subsequently led to the ongoing debates not only over environmental, but also economic and sociocultural issues involved. This study, particularly, discusses the constituents of social sustainability– as one of the three pillars of sustainable development– and its situation within an urban context. It tries to investigate the interrelationships between the elements of social sustainability and the quality of physical environment. The paper, firstly, depicts a theoretical overview of the notions of social sustainability and urban form. Secondly, it will discuss the interrelationship between the two. And lastly, it will investigate and analyse this interrelationship through the historical transformation of Iranian cities. The research aims to answer this very question that how the urban form within the context of the built environment can influence the social behaviors so as to achieve a more sustainable society. It is to examine how and why compact, high-density and mixed-use urban patterns are environmentally sound, efficient for transport, socially beneficial and economically viable. The methodology used in this paper is desk research. Thus, the documents from different urban related disciplines including urban planning, urban design, urban sociology and urban policy have been reviewed. The research has also applied a comparative approach to discuss and analyse the impacts of different urban forms on the elements of social sustainability within the context of modern and traditional Iranian cities. The paper concludes with an examination of possible future directions of Iranian cities with consideration to socio-cultural concepts and the challenges that will have to be overcome to make progress towards social sustainability.

Keywords: social sustainability, urban form, compact city, Iranian cities

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31031 Modelling of Relocation and Battery Autonomy Problem on Electric Cars Sharing Dynamic by Using Discrete Event Simulation and Petri Net

Authors: Taha Benarbia, Kay W. Axhausen, Anugrah Ilahi

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Electric car sharing system as ecologic transportation increasing in the world. The complexity of managing electric car sharing systems, especially one-way trips and battery autonomy have direct influence to on supply and demand of system. One must be able to precisely model the demand and supply of these systems to better operate electric car sharing and estimate its effect on mobility management and the accessibility that it provides in urban areas. In this context, our work focus to develop performances optimization model of the system based on discrete event simulation and stochastic Petri net. The objective is to search optimal decisions and management parameters of the system in order to fulfil at best demand while minimizing undesirable situations. In this paper, we present new model of electric cars sharing with relocation based on monitoring system. The proposed approach also help to precise the influence of battery charging level on the behaviour of system as important decision parameter of this complex and dynamical system.

Keywords: electric car-sharing systems, smart mobility, Petri nets modelling, discrete event simulation

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31030 The History of Chartered Certified Accountants: The Case of Tunisia

Authors: Mariam Dammak, Yosra Makni Fourati, Rania Mnejja

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This paper aims to highlight the conditions and the context of the birth and the implementation of the Chartered Certified Accountants in Tunisian universities. For this purpose, we present an historical overview of the establishment of institutions that started the courses of Chartered accounting, including the Institute of Higher Commercial Studies (IHEC) of Carthage, the Higher Institute of Management (ISG) of Tunis, the Faculty of Economics and Management (FSEG) of Sfax and later the Higher Institute of Accounting and Administration of Enterprises (ISCAE) of Tunis. Then, it would be relevant to examine the changes, carried out by the Tunisian government, of the regulations in force relating to this academic path, from its birth during the 1970s until nowadays. We conducted a documentary study (archival documents, official documents, etc.) accompanied by semi-structured interviews with key actors (accountants, academics, officials of the Ministry of Higher Education) who marked the history of the studies of Tunisian charted accounting. Addressing this research question in Tunisia may contribute to the literature in three ways. First, previous researches dealing with the history of charted accounting-education are scared. Second, this paper allows us to understand the circumstances and context of the birth and teaching of accounting in Tunisia. Eventually, it helps to position the accounting curriculum in relation to international requirements. In fact, the training of accountants is closely related to the practice of the profession, regulated by the Order of Chartered Accountants in Tunisia (OECT). This Order is a member of the International Federation of Accountants (IFAC), since its creation in the 80s, has obligations to align with international requirements, particularly those relating to higher education, set up in 2005 and updated in 2015 (International Standard Education: IES).

Keywords: accounting history, chartered certified accountants, higher accounting education, Tunisian context

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31029 Development of Soil Test Kits to Determine Organic Matter Available Phosphorus and Exchangeable Potassium in Thailand

Authors: Charirat Kusonwiriyawong, Supha Photichan, Wannarut Chutibutr

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Soil test kits for rapid analysis of the organic matter, available phosphorus and exchangeable potassium were developed to drive a low-cost field testing kit to farmers. The objective was to provide a decision tool for improving soil fertility. One aspect of soil test kit development was ease of use which is a time requirement for completing organic matter, available phosphorus and exchangeable potassium test in one soil sample. This testing kit required only two extractions and utilized no filtration consuming approximately 15 minutes per sample. Organic matter was principally created by oxidizing carbon KMnO₄ using the standard color chart. In addition, modified single extractant (Mehlich I) was applied to extract available phosphorus and exchangeable potassium. Molybdenum blue method and turbidimetric method using standard color chart were adapted to analyze available phosphorus and exchangeable potassium, respectively. Modified single extractant using in soil test kits were highly significant matching with analytical laboratory results (r=0.959** and 0.945** for available phosphorus and exchangeable potassium, respectively). Linear regressions were statistically calculated between modified single extractant and standard laboratory analysis (y=0.9581x-12.973 for available phosphorus and y=0.5372x+15.283 for exchangeable potassium, respectively). These equations were calibrated to formulate a fertilizer rate recommendation for specific corps. To validate quality, soil test kits were distributed to farmers and extension workers. We found that the accuracy of soil test kits were 71.0%, 63.9% and 65.5% for organic matter, available phosphorus, and exchangeable potassium, respectively. The quantitative survey was also conducted in order to assess their satisfaction with soil test kits. The survey showed that more than 85% of respondents said these testing kits were more convenient, economical and reliable than the other commercial soil test kits. Based upon the finding of this study, soil test kits can be another alternative for providing soil analysis and fertility recommendations when a soil testing laboratory is not available.

Keywords: available phosphorus, exchangeable potassium, modified single extractant, organic matter, soil test kits

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31028 Modelling the Antecedents of Supply Chain Enablers in Online Groceries Using Interpretive Structural Modelling and MICMAC Analysis

Authors: Rose Antony, Vivekanand B. Khanapuri, Karuna Jain

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Online groceries have transformed the way the supply chains are managed. These are facing numerous challenges in terms of product wastages, low margins, long breakeven to achieve and low market penetration to mention a few. The e-grocery chains need to overcome these challenges in order to survive the competition. The purpose of this paper is to carry out a structural analysis of the enablers in e-grocery chains by applying Interpretive Structural Modeling (ISM) and MICMAC analysis in the Indian context. The research design is descriptive-explanatory in nature. The enablers have been identified from the literature and through semi-structured interviews conducted among the managers having relevant experience in e-grocery supply chains. The experts have been contacted through professional/social networks by adopting a purposive snowball sampling technique. The interviews have been transcribed, and manual coding is carried using open and axial coding method. The key enablers are categorized into themes, and the contextual relationship between these and the performance measures is sought from the Industry veterans. Using ISM, the hierarchical model of the enablers is developed and MICMAC analysis identifies the driver and dependence powers. Based on the driver-dependence power the enablers are categorized into four clusters namely independent, autonomous, dependent and linkage. The analysis found that information technology (IT) and manpower training acts as key enablers towards reducing the lead time and enhancing the online service quality. Many of the enablers fall under the linkage cluster viz., frequent software updating, branding, the number of delivery boys, order processing, benchmarking, product freshness and customized applications for different stakeholders, depicting these as critical in online food/grocery supply chains. Considering the perishability nature of the product being handled, the impact of the enablers on the product quality is also identified. Hence, study aids as a tool to identify and prioritize the vital enablers in the e-grocery supply chain. The work is perhaps unique, which identifies the complex relationships among the supply chain enablers in fresh food for e-groceries and linking them to the performance measures. It contributes to the knowledge of supply chain management in general and e-retailing in particular. The approach focus on the fresh food supply chains in the Indian context and hence will be applicable in developing economies context, where supply chains are evolving.

Keywords: interpretive structural modelling (ISM), India, online grocery, retail operations, supply chain management

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31027 Visitor Management in the National Parks: Recreational Carrying Capacity Assessment of Çıralı Coast, Turkey

Authors: Tendü H. Göktuğ, Gönül T. İçemer, Bülent Deniz

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National parks, which are rich in natural and cultural resources values are protected in the context of the idea to develop sustainability, are among the most important recreated areas demanding with each passing day. Increasing recreational use or unplanned use forms negatively affect the resource values and visitor satisfaction. The intent of national parks management is to protect the natural and cultural resource values and to provide the visitors with a quality of recreational experience, as well. In this context, the current studies to improve the appropriate tourism and recreation planning and visitor management, approach have focused on recreational carrying capacity analysis. The aim of this study is to analyze recreational carrying capacity of Çıralı Coast in the Bey Mountains Coastal National Park to compare the analyze results with the current usage format and to develop alternative management strategies. In the first phase of the study, the annual and daily visitations, geographic, bio-physical, and managerial characteristics of the park and the type of recreational usage and the recreational areas were analyzed. In addition to these, ecological observations were carried out in order to determine recreational-based pressures on the ecosystems. On-site questionnaires were administrated to a sample of 284 respondents in the August 2015 - 2016 to collect data concerning the demographics and visit characteristics. The second phase of the study, the coastal area separated into four different usage zones and the methodology proposed by Cifuentes (1992) was used for capacity analyses. This method supplies the calculation of physical, real and effective carrying capacities by using environmental, ecological, climatic and managerial parameters in a formulation. Expected numbers which estimated three levels of carrying capacities were compared to current numbers of national parks’ visitors. In the study, it was determined that the current recreational uses in the north of the beach were caused by ecological pressures, and the current numbers in the south of beach much more than estimated numbers of visitors. Based on these results management strategies were defined and the appropriate management tools were developed in accordance with these strategies. The authors are grateful for the financial support of this project by The Scientific and Technological Research Council of Turkey (No: 114O344)

Keywords: Çıralı Coast, national parks, recreational carrying capacity, visitor management

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31026 Global Learning Supports Global Readiness with Projects with Purpose

Authors: Brian Bilich

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A typical global learning program is a two-week project based, culturally immersive and academically relevant experience built around a project with purpose and catered to student and business groups. Global Learning in Continuing Education at Austin Community College promotes global readiness through projects with purpose with special attention given to balancing learning, hospitality and travel. A recent project involved CommunityFirst! Village; a 51-acre planned community which provides affordable, permanent housing for men and women coming out of chronic homelessness. Global Learning students collaborated with residents and staff at the Community First! Village on a project to produce two-dimensional remodeling plans of residents’ tiny homes with a focus on but not limited to design improvements on elements related to accessibility, increased usability of living and storage space and esthetic upgrades to boost psychological and emotional appeal. The goal of project-based learning in the context of global learning in Continuing Educaiton at Austin Community Collegen general is two fold. One, in rapid fashion we develop a project which gives the learner a hands-on opportunity to exercise soft and technical skills, like creativity and communication and analytical thinking. Two, by basing projects on global social conflict issues, the project of purpose promotes the development of empathy for other people and fosters a sense of corporate social responsibility in future generations of business leadership. In the example provide above the project informed the student group on the topic of chronic homelessness and promoted awareness and empathy for this underserved segment of the community. Project-based global learning based on projects with purpose has the potential to cultivate global readiness by developing empathy and strengthening emotional intelligence for future generations.

Keywords: project-based learning, global learning, global readiness, globalization, international exchange, collaboration

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31025 Citizens’ Readiness to Adopt and Use Electronic Voting System in Ghana

Authors: Isaac Kofi Mensah

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The adoption and application of Information and Communication Technologies (ICTs) in government administration through e-government is expected to permeate all sectors of state/ public institutions as well as democratic institutions. One of such public institutions is the Electoral Commission of Ghana mandated by the 1992 Constitution to hold all public elections including presidential and parliamentary elections. As Ghana holds its 7th General Elections since 1992, on 7th November 2016, there are demands from key stakeholders for the Election Management Body, which is the Electoral Commission (EC) of Ghana to adopt and implement an electronic voting system. This case study, therefore, attempts to contribute significantly to the debate by examining influencing factors that would impact on citizen’s readiness to adopt and use an electronic voting system in Ghana. The Technology Acceptance Model (TAM) was used as a theoretical framework for this study, out of which a research model and hypotheses were developed. Importantly, the outcome of this research finding would form a basis for appropriate policy recommendation for consideration of Government and EC of Ghana.

Keywords: citizens readiness, e-government, electronic voting, technology acceptance model (TAM)

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31024 Pro Life-Pro Choice Debate: Looking through the Prism of Abortion Right in the Indian Context

Authors: Satabdi Das

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Background:The abortion debate has polarized women, pitting them against each other in the binary of pro-choice and pro-life. While the followers of pro-choice views the right to an abortion as inherent to a women's right to sovereignty, the latter believes that it is unethical to kill a unborn baby as it is in a way denying the foetus' right to life. So there are innumerable arguments and counter arguments without hyphenation and the dilemma remains that which one is more significant – the mother's right to terminate pregnancy or the foetus' right to life. This pro-life and pro-choice debate has an western root which is more about reproductive freedom. But the Western standard of looking at abortion debate is not fully relevant in the Indian context. The situation is entirely different here. Sex selective foeticide is a social ill in India which cannot be explained through the prism of abortion debate only. It must take into account the problems of forced female foeticide. Objectives: Against this backdrop the study sheds light on the following issues: -How the Reproductive debate has been evolved? -How it is relevant in the Indian Context where female foeticide is a harsh reality? -How one should address the dilemma between life and death in the context of pro life-pro choice debate? Methodology: The study employs historical analytical and descriptive analytical methods and uses primary documents like governmental documents and secondary sources like analytical articles in books, journals, and relevant websites. Findings: -Fertility control is not a modern day phenomenon. It has its roots throughout ancient, medieval and present epochs. However, there existed debates over the rights of the foetus and the question of ethics pertaining to the act of abortion. -Pre-natal sex determination for sex selective abortion is a common phenomenon in India because of the wish for male heirs. The cultural preferences for male child over female ones have resulted in the disappearance of girl children. -When does the life begin has not been recognized by any law. Considering Indian case, it can be said that the Pro life/ pro choice is not that relevant as it is in the US. Here the women are often denied the basic human rights. They are murdered at the womb in many places. Their right to lives are jeopardised in that way. In the liberal abortion regime of India, women's choice to end a pregnancy is limited among very few enlightened families. In many cases, it is the decision of the family to end a pregnancy for boy preference. For that pre natal sex determination plays a crucial role. Conclusion: In India, we can be pro life only when the right to life of the unborn can be secured irrespective of its sex. Similarly we belong to pro-choice group only when the choice to terminate a baby is entirely decided by the mother for her own reasons.

Keywords: female foeticide, India, prolife/pro choice, right to abortion

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31023 The Effect of PETTLEP Imagery on Equestrian Jumping Tasks

Authors: Nurwina Anuar, Aswad Anuar

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Imagery is a popular mental technique used by athletes and coaches to improve learning and performance. It has been widely investigated and beneficial in the sports context. However, the imagery application in equestrian sport has been understudied. Thus, the effectiveness of imagery should encompass the application in the equestrian sport to ensure its application covert all sports. Unlike most sports (e.g., football, badminton, tennis, ski) which are both mental and physical are dependent solely upon human decision and response, equestrian sports involves the interaction of human-horse collaboration to success in the equestrian tasks. This study aims to investigate the effect of PETTLEP imagery on equestrian jumping tasks, motivation and imagery ability. It was hypothesized that the use of PETTLEP imagery intervention will significantly increase in the skill equestrian jumping tasks. It was also hypothesized that riders’ imagery ability and motivation will increase across phases. The participants were skilled riders with less to no imagery experience. A single-subject ABA design was employed. The study was occurred over five week’s period at Universiti Teknologi Malaysia Equestrian Park. Imagery ability was measured using the Sport Imagery Assessment Questionnaires (SIAQ), the motivational measured based on the Motivational imagery ability measure for Sport (MIAMS). The effectiveness of the PETTLEP imagery intervention on show jumping tasks were evaluated by the professional equine rider on the observational scale. Results demonstrated the improvement on all equestrian jumping tasks for the most participants from baseline to intervention. Result shows the improvement on imagery ability and participants’ motivations after the PETTLEP imagery intervention. Implication of the present study include underlining the impact of PETTLEP imagery on equestrian jumping tasks. The result extends the previous research on the effectiveness of PETTLEP imagery in the sports context that involves interaction and collaboration between human and horse.

Keywords: PETTLEP imagery, imagery ability, equestrian, equestrian jumping tasks

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31022 Education for Sustainable Development Pedagogies: Examining the Influences of Context on South African Natural Sciences and Technology Teaching and Learning

Authors: A. U. Ugwu

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Post-Apartheid South African education system had witnessed waves of curriculum reforms. Accordingly, there have been evidences of responsiveness towards local and global challenges of sustainable development over the past decade. In other words, the curriculum shows sensitivity towards issues of Sustainable Development (SD). Moreover, the paradigm of Sustainable Development Goals (SDGs) was introduced by the UNESCO in year 2015. The SDGs paradigm is essentially a vision towards actualizing sustainability in all aspects of the global society. Education for Sustainable Development (ESD) in retrospect entails teaching and learning to actualize the intended UNESCO 2030 SDGs. This paper explores how teaching and learning of ESD can be improved, by drawing from local context of the South African schooling system. Preservice natural sciences and technology teachers in their 2nd to 4th years of study at a university’s college of education in South Africa were contacted as participants of the study. Using qualitative case study research design, the study drew from the views and experiences of five (5) purposively selected participants from a broader study, aiming to closely understating how ESD is implemented pedagogically in teaching and learning. The inquiry employed questionnaires and a focus group discussion as qualitative data generation tools. A qualitative data analysis of generated data was carried out using content and thematic analysis, underpinned by interpretive paradigm. The result of analyzed data, suggests that ESD pedagogy at the location where this research was conducted is largely influenced by contextual factors. Furthermore, the result of the study shows that there is a critical need to employ/adopt local experiences or occurrences while teaching sustainable development. Certain pedagogical approaches such as the use of videos relative to local context should also be considered in order to achieve a more realistic application. The paper recommends that educational institutions through teaching and learning should implement ESD by drawing on local contexts and problems, thereby foregrounding constructivism, appreciating and fostering students' prior knowledge and lived experiences.

Keywords: context, education for sustainable development, natural sciences and technology preservice teachers, qualitative research, sustainable development goals

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31021 Econophysical Approach on Predictability of Financial Crisis: The 2001 Crisis of Turkey and Argentina Case

Authors: Arzu K. Kamberli, Tolga Ulusoy

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Technological developments and the resulting global communication have made the 21st century when large capitals are moved from one end to the other via a button. As a result, the flow of capital inflows has accelerated, and capital inflow has brought with it crisis-related infectiousness. Considering the irrational human behavior, the financial crisis in the world under the influence of the whole world has turned into the basic problem of the countries and increased the interest of the researchers in the reasons of the crisis and the period in which they lived. Therefore, the complex nature of the financial crises and its linearly unexplained structure have also been included in the new discipline, econophysics. As it is known, although financial crises have prediction mechanisms, there is no definite information. In this context, in this study, using the concept of electric field from the electrostatic part of physics, an early econophysical approach for global financial crises was studied. The aim is to define a model that can take place before the financial crises, identify financial fragility at an earlier stage and help public and private sector members, policy makers and economists with an econophysical approach. 2001 Turkey crisis has been assessed with data from Turkish Central Bank which is covered between 1992 to 2007, and for 2001 Argentina crisis, data was taken from IMF and the Central Bank of Argentina from 1997 to 2007. As an econophysical method, an analogy is used between the Gauss's law used in the calculation of the electric field and the forecasting of the financial crisis. The concept of Φ (Financial Flux) has been adopted for the pre-warning of the crisis by taking advantage of this analogy, which is based on currency movements and money mobility. For the first time used in this study Φ (Financial Flux) calculations obtained by the formula were analyzed by Matlab software, and in this context, in 2001 Turkey and Argentina Crisis for Φ (Financial Flux) crisis of values has been confirmed to give pre-warning.

Keywords: econophysics, financial crisis, Gauss's Law, physics

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31020 Technical Sustainable Management: An Instrument to Increase Energy Efficiency in Wastewater Treatment Plants, a Case Study in Jordan

Authors: Dirk Winkler, Leon Koevener, Lamees AlHayary

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This paper contributes to the improvement of the municipal wastewater systems in Jordan. An important goal is increased energy efficiency in wastewater treatment plants and therefore lower expenses due to reduced electricity consumption. The chosen way to achieve this goal is through the implementation of Technical Sustainable Management adapted to the Jordanian context. Three wastewater treatment plants in Jordan have been chosen as a case study for the investigation. These choices were supported by the fact that the three treatment plants are suitable for average performance and size. Beyond that, an energy assessment has been recently conducted in those facilities. The project succeeded in proving the following hypothesis: Energy efficiency in wastewater treatment plants can be improved by implementing principles of Technical Sustainable Management adapted to the Jordanian context. With this case study, a significant increase in energy efficiency can be achieved by optimization of operational performance, identifying and eliminating shortcomings and appropriate plant management. Implementing Technical Sustainable Management as a low-cost tool with a comparable little workload, provides several additional benefits supplementing increased energy efficiency, including compliance with all legal and technical requirements, process optimization, but also increased work safety and convenient working conditions. The research in the chosen field continues because there are indications for possible integration of the adapted tool into other regions and sectors. The concept of Technical Sustainable Management adapted to the Jordanian context could be extended to other wastewater treatment plants in all regions of Jordan but also into other sectors including water treatment, water distribution, wastewater network, desalination, or chemical industry.

Keywords: energy efficiency, quality management system, technical sustainable management, wastewater treatment

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31019 Learning through Reflective Practice of Nursing Students in the Delivery Room: A Qualitative Research

Authors: Peeranan Wisanskoonwong, Sumitta Sawangtook

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Practicum in Midwifery II is the subject that affects most students to be stressed and anxious because they lack of experiences and self-confidence in delivery baby. This study is a qualitative research. That research objectives were (1) to study learning through reflective practice of nursing students (2) to explain the effects of learning through reflective practice of nursing students in the delivery room. The selected key informant method was criterion-based selection. Thirty-two of fourth-year nursing students in Kuakarun Faculty of nursing who practiced in Delivery room at Taksin Hospital in academic year 2014 were selected. Data collection was data triangulation which consisted of in-depth interview, group discussion and reading students’ reflective practice journal. The research instruments were students’ reflective practice journal, semi-structured questionnaires for in-depth interview, group discussion. Data analysis was thematic analysis. The research result found that: The learning method through reflective practice of nursing students in the delivery room were (1) reflective practice journal (2) dialogue (3) critical thinking and problem solving (4) incident analysis (5) self-criticism (6) observation and evaluation of practice. There were eight issues that students learned through their reflective practice were that (1) students' ethics and morality. (2) students' knowledge and comprehension (3) creative thinking of students (4) communications and collaboration (5) experiential learning of students (6) students’memories and impressions (7) students’experience in delivery baby (8) self-learning of students. Learning through reflective practice supported students’ awareness in improving knowledge and learning continuously and systematically. It helped to adjust the attitude to learning and leadership to be careful which help develop their skills, including critical thinking and understand themselves and understand others. Recommendation for applying research results: midwifery and nursing lecturers can apply these results to be a guide for development their clinical teaching in delivery rooms and other wards.

Keywords: learning, reflection, birth, qualitative research

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31018 Perception of TQM Implementation and Perceived Cost of Poor Quality: A Case Study of Local Automotive Company’s Supplier

Authors: Fakhruddin Esa, Yusri Yusof

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The confirmatory of Total Quality Management (TQM) implementation is most vital in quality management. This paper focuses on employees' perceptions towards TQM implementation in a local automotive company supplier. The objectives of this study are first and foremost to determine the perception of TQM implementation among the staff, and secondly to ascertain the correlation between the variables, and lastly to identify the relative influence of the 10 TQM variables on the cost of poor quality (COPQ). The TQM implementation is perceived to be moderate. All correlation is found to be significant and five variables having positively moderate to high correlation. Out of 10 variables, quality system improvement, reward and recognition and customer focus influence the perceived COPQ. This study extended a discussion on these three variables contribution to TQM in general and the human resource development in the organization. A significant recommendation to lowering costs of internal error, such as trouble shooting and scraps are also discussed. Certain components of further research that would add value to this study have also been suggested and perhaps could be implemented at policy-level initiatives.

Keywords: cost of poor quality (COPQ), correlation, total quality management (TQM), variables

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31017 Definition, Barriers to and Facilitators of Moral Distress as Perceived by Neonatal Intensive Care Physicians

Authors: M. Deligianni, P. Voultsos, E. Tsamadou

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Background/Introduction: Moral distress is a common occurrence for health professionals working in neonatal critical care. Despite a growing number of critically ill neonatal and pediatric patients, only a few articles related to moral distress as experienced by neonatal physicians have been published over the last years. Objectives/Aims: The aim of this study was to define and identify barriers to and facilitators of moral distress based on the perceptions and experiences of neonatal physicians working in neonatal intensive care units (NICUs). This pilot study is a part of a larger nationwide project. Methods: A multicenter qualitative descriptive study using focus group methodology was conducted. In-depth interviews lasting 45 to 60 minutes were audio-recorded. Once data were transcribed, conventional content analysis was used to develop the definition and categories, as well as to identify the barriers to and facilitators of moral distress. Results: Participants defined moral distress broadly in the context of neonatal critical care. A wide variation of definitions was displayed. The physicians' responses to moral distress included different feelings and other situations. The overarching categories that emerged from the data were patient-related, family-related, and physician-related factors. Moreover, organizational factors may constitute major facilitators of moral distress among neonatal physicians in NICUs. Note, however, that moral distress may be regarded as an essential component to caring for neonates in critical care. The present study provides further insight into the moral distress experienced by physicians working in Greek NICUs. Discussion/Conclusions: Understanding how neonatal and pediatric critical care nurses define moral distress and what contributes to its development is foundational to developing targeted strategies for mitigating the prevalence of moral distress among neonate physicians in the context of NICUs.

Keywords: critical care, moral distress, neonatal physician, neonatal intensive care unit, NICU

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31016 Depression and Suicide Risk among HIV/AIDS Positive Individuals Attending an Out Patient HIV/AIDS Clinic in a Nigerian Tertiary Health Institution

Authors: Onyebueke Godwin, Okwarafor Friday

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Introduction: Persons with HIV/AIDS disease are predisposed to mental health disorders such as depression and suicide. HIV/AIDS, being a chronic medical illness with antecedent stigmatization ostracization, leads to low mood, low self-esteem, and a tendency to kill oneself due to the burden of the disease in terms of cost and disability. The aim of one study was to examine the prevalence of depression and risk of suicide among HIV/AIDS patients compared to negative persons. Instruments: The Major Depressive Episode and Suicidality modules of the MINI-Neuropsychiatric inventory were used to screen the attendees. Report: The prevalence of depression and risk of suicide were 27.8% and 7.8%, respectively, for the HIV positive subjects, but 1208% and 2.2%, respectively, for negative subjects. Conclusion and Significance: Persons with HIV/AIDS usually present with mental health symptoms, but the attending physicians usually pay attention to physical symptoms. The symptoms of the disease or the side effects of the medication may mask the mental health disease. Recommendation: There is need to screen HIV/AIDS patents for mental health disorders during clinic visits.

Keywords: depression, HIV/AIDS, suicidality

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31015 Patriotic Education through Private/Everyday Narratives: What We Can Learn from Young People

Authors: Yijie Wang, Hanwei Cheng

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Under the Chinese educational context, the materials for patriotic education typically take the form of grand narratives. However, in post-modern times the younger members of society tend to welcome elements of more micro and personal nature. It is therefore important to explore how patriotism can be integrated into an ‘everyday’, private narrative that holds more attraction for the young. Based on semi-structured interviews of eight Chinese graduate students, this research examines how Chinese young people draw materials to establish national identity and develop love for the country from everyday-life details, as well as how they perceive, interpret and articulate their patriotism through private narratives. And implications for patriotic education are proposed accordingly. Several conclusions are drawn from the pre-interviews. Firstly, sensory experiences that remind people of their country—such as the taste of Chinese delicacies and the sound of a traditional instrument—are a major source of patriotic feelings. Secondly, the love for the country often stems from and is continued to be mediated by the emotional attachment with other people, typically significant others, and patriotism is articulated (or acknowledged) by the young as a kind of ‘sentiment’ rather than ‘faith’ or ‘belief’. Thirdly, for young people who are currently studying abroad, their birth country represents a kind of familiar, well-accustomed life or lifestyle, and any nostalgic realization of it leads to increased national belonging and sense of identity. Fourthly, the awareness of the country’s transformations—positive ones and neutral ones alike—triggers young people affections towards the country, and even negative transformations may result in promoted sense of self-involvement and therefore consolidate national identity. Implications for patriotic education can be drawn accordingly, and although the research is conducted under the Chinese context, it will hopefully contribute to the understanding of relevant fields.

Keywords: national identity, patriotic education, private narrative, young people

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31014 Qualitative Data Summary of Piloted Observation Instrument for Designing Adaptations in Inclusive Settings

Authors: Rebecca Lynn

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The successful inclusion of students with disabilities depends upon many factors, including the collaboration between general and special education teachers for meeting student learning goals as outlined in the Individualized Education Plan (IEP). However, Individualized Education Plans do not provide sufficient information on accommodations and modifications for the variety of general education contexts and content areas in which a student may participate. In addition, general and special education teachers lack observation skills and tools for gathering essential information about the strengths and needs of students with disabilities in relation to general education instruction and classrooms. More research and tools are needed for planning adaptations that increase access to content in general education classrooms. This paper will discuss the outcomes of a qualitative field-based study of a structured observation instrument used for gathering information on student strengths and needs in relation to social, academic and regulatory expectations during instruction in general education classrooms. The study explores the following questions: To what extent does the observation structure and instrument increase collaborative planning of adaptations in general education classrooms for students with disabilities? To what extent does the observation structure and instrument change pedagogical practices and collaboration in general education classrooms for fostering successful inclusion? A hypothesis of this study was that use of the instrument in the context of lessons and in collaborative debriefing would increase awareness and use of meaningful adaptations, and lead to universal design in the planning of instruction. A finding of the study is a shift from viewing students with disabilities as passive participants to a more pedagogical inclusion as teachers developed skills in observation and created content/context-specific adaptations for students with disabilities in the general education classroom.

Keywords: adaptations, collaboration, inclusion, observations

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31013 Sky Farming: The Alternative Concept of Green Building Using Vertical Landscape Model in Urban Area as an Effort to Achieve Sustainable Development

Authors: Nadiah Yola Putri, Nesia Putri Sharfina, Traviata Prakarti

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This paper is a literature review presented descriptively to review the concept of green building to face the challenge of sustainable development and food in urban areas. In this paper, researchers initiated the concept of green building with sky farming method. Sky farming use vertical landscape system in order to realizing food self-sufficient green city. Sky farming relying on plantings and irrigation system efficiency in the building which is adopted the principles of green building. Planting system is done by applying hydroponic plants with Nutrient Film Technique (NFT) using energy source of solar cell and grey water from the processing of waste treatment plant. The application of sky farming in urban areas can be a recommendation for the design of environmental-friendly construction. In order to keep the land and distance efficiency, this system is a futuristic idea that would be the connector of human civilization in the future.

Keywords: green building, urban area, sky farming, vertical landscape

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31012 Mapping Actors in Sao Paulo's Urban Development Policies: Interests at Stake in the Challenge to Sustainability

Authors: A. G. Back

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In the context of global climate change, extreme weather events are increasingly intense and frequent, challenging the adaptability of urban space. In this sense, urban planning is a relevant instrument for addressing, in a systemic manner, various sectoral policies capable of linking the urban agenda to the reduction of social and environmental risks. The Master Plan of the Municipality of Sao Paulo, 2014, presents innovations capable of promoting the transition to sustainability in the urban space. Among such innovations, the following stand out: i) promotion of density in the axes of mass transport involving mixture of commercial, residential, services, and leisure uses (principles related to the compact city); ii) vulnerabilities reduction based on housing policies, including regular sources of funds for social housing and land reservation in urbanized areas; iii) reserve of green areas in the city to create parks and environmental regulations for new buildings focused on reducing the effects of heat island and improving urban drainage. However, long-term implementation involves distributive conflicts and may change in different political, economic, and social contexts over time. Thus, the central objective of this paper is to identify which factors limit or support the implementation of these policies. That is, to map the challenges and interests of converging and/or divergent urban actors in the sustainable urban development agenda and what resources they mobilize to support or limit these actions in the city of Sao Paulo. Recent proposals to amend the urban zoning law undermine the implementation of the Master Plan guidelines. In this context, three interest groups with different views of the city come into dispute: the real estate market, upper middle class neighborhood associations ('not in my backyard' movements), and social housing rights movements. This paper surveys the different interests and visions of these groups taking into account their convergences, or not, with the principles of sustainable urban development. This approach seeks to fill a gap in the international literature on the causes that underpin or hinder the continued implementation of policies aimed at the transition to urban sustainability in the medium and long term.

Keywords: adaptation, ecosystem-based adaptation, interest groups, urban planning, urban transition to sustainability

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31011 The Relationship between Celebrity Worship and Religiosity: A Study in Turkish Context

Authors: Saadet Taşyürek Demirel, Halide Sena Koçyiğit, Rümeysa Fatma Çetin

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Celebrity worship, characterized by excessive admiration and devotion towards public figures, often mirrors elements of religious fervor. This study delves into the intricate connection between celebrity worship and religiosity, particularly within the Turkish cultural context, where Islamic values predominantly shape societal norms. The investigation involves the adaptation of the Celebrity Attitude Scale into Turkish and scrutinizes the interplay between young individuals' religiosity and their extreme adulation of celebrities. Additionally, the study explores potential moderating factors, such as age and gender, that might influence this relationship. A cohort of 197 young adults, aged 19 to 30, participated in this research, responding to self-administered questionnaires that assessed their attitudes towards celebrities using the adapted Celebrity Attitude Scale, along with their self-reported religiosity. The anticipated relationship between religiosity and celebrity worship is hypothesized to exhibit a non-linear pattern. Specifically, we expect religiosity to positively predict celebrity worship tendencies among individuals with minimal to moderate religiosity levels. Conversely, a negative association between religiosity and celebrity worship is expected to manifest among participants exhibiting moderate to high levels of religiosity. The findings of this study will contribute to the comprehension of the intricate dynamics between celebrity worship and religiosity, offering insights specifically within the Turkish cultural context. By shedding light on this relationship, the study aims to enhance our understanding of the multifaceted influences that shape individuals' perceptions and behaviors towards both celebrities and religious inclinations. Methodology of the study: A quantitative research will be conducted, where the factor analysis and correlational method will be used. The factor structure of the scale will be determined with exploratory and confirmatory factor analysis. The reliability, internal consistency, Objectives of the study: This study examines the relationship between religiosity and celebrity worship by young adults in the Turkish context. The other aim of the study is to assess the Turkish validity and reliability of the Celebrity Attitude Scale and contribute it to the literature. Main Contributions of the study: The study aims to introduce celebrity worship to Turkish literature, assess the Celebrity Attitude Scale's reliability in a Turkish sample, explore manifestations of celebrity worship, and examine its link to religiosity. This research addresses the lack of Turkish sources on celebrity worship and extends understanding of the concept.

Keywords: celebrity, worship, religiosity, god

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31010 Causal Relationship between Corporate Governance and Financial Information Transparency: A Simultaneous Equations Approach

Authors: Maali Kachouri, Anis Jarboui

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We focus on the causal relationship between governance and information transparency as well as interrelation among the various governance mechanisms. This paper employs a simultaneous equations approach to show this relationship in the Tunisian context. Based on an 8-year dataset, our sample covers 28 listed companies over 2006-2013. Our findings suggest that internal and external governance mechanisms are interdependent. Moreover, in order to analyze the causal effect between information transparency and governance mechanisms, we found evidence that information transparency tends to increase good corporate governance practices.

Keywords: simultaneous equations approach, transparency, causal relationship, corporate governance

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31009 The Effect of Social Media Influencer on Boycott Participation through Attitude toward the Offending Country in a Situational Animosity Context

Authors: Hsing-Hua Stella Chang, Mong-Ching Lin, Cher-Min Fong

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Using surrogate boycotts as a coercive tactic to force the offending party into changing its approaches has been increasingly significant over the last several decades, and is expected to increase in the future. Research shows that surrogate boycotts are often triggered by controversial international events, and particular foreign countries serve as the offending party in the international marketplace. In other words, multinational corporations are likely to become surrogate boycott targets in overseas markets because of the animosity between their home and host countries. Focusing on the surrogate boycott triggered by a severe situation animosity, this research aims to examine how social media influencers (SMIs) serving as electronic key opinion leaders (EKOLs) in an international crisis facilitate and organize a boycott, and persuade consumers to participate in the boycott. This research suggests that SMIs could be a particularly important information source in a surrogate boycott sparked by a situation of animosity. This research suggests that under such a context, SMIs become a critical information source for individuals to enhance and update their understanding of the event because, unlike traditional media, social media serve as a platform for instant and 24-hour non-stop information access and dissemination. The Xinjiang cotton event was adopted as the research context, which was viewed as an ongoing inter-country conflict, reflecting a crisis, which provokes animosity against the West. Through online panel services, both studies recruited Mainland Chinese nationals to be respondents to the surveys. The findings show that: 1. Social media influencer message is positively related to a negative attitude toward the offending country. 2. Attitude toward the offending country is positively related to boycotting participation. To address the unexplored question – of the effect of social media influencer influence on consumer participation in boycotts, this research presents a finer-grained examination of boycott motivation, with a special focus on a situational animosity context. This research is split into two interrelated parts. In the first part, this research shows that attitudes toward the offending country can be socially constructed by the influence of social media influencers in a situational animosity context. The study results show that consumers perceive different strengths of social pressure related to various levels of influencer messages and thus exhibit different levels of attitude toward the offending country. In the second part, this research further investigates the effect of attitude toward the offending country on boycott participation. The study findings show that such attitude exacerbated the effect of social media influencer messages on boycott participation in a situation of animosity.

Keywords: animosity, social media marketing, boycott, attitude toward the offending country

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31008 Measuring the Extent of Equalization in Fiscal Transfers in India: An Index-Based Approach

Authors: Ragini Trehan, D.K. Srivastava

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In the post-planning era, India’s fiscal transfers from the central to state governments are solely determined by the Finance Commissions (FCs). While in some of the well-established federations such as Australia, Canada, and Germany, equalization serves as the guiding principle of fiscal transfers and is constitutionally mandated, in India, it is not explicitly mandated, and FCs attempt to implement it indirectly by a combination of a formula-based share in the divisible pool of central taxes supplemented by a set of grants. In this context, it is important to measure the extent of equalization that is achieved through FC transfers with a view to improving the design of such transfers. This study uses an index-based methodology for measuring the degree of equalization achieved through FC-transfers covering the period from FC12 to the first year of FC15 spanning from 2005-06 to 2020-21. The ‘Index of Equalization’ shows that the extent of equalization has remained low in the range of 30% to 37% for the four Commission periods under review. The highest degree of equalization at 36.7% was witnessed in the FC12 period and the lowest equalization at 29.5% was achieved during the FC15(1) period. The equalizing efficiency of recommended transfers also shows a consistent fall from 11.4% in the FC12 period to 7.5% by the FC15 (1) period. Further, considering progressivity in fiscal transfers as a special case of equalizing transfers, this study shows that the scheme of per capita total transfers when determined using the equalization approach is more progressive and is characterized by minimal deviations as compared to the profile of transfers recommended by recent FCs.

Keywords: fiscal transfers, index of equalization, equalizing efficiency, fiscal capacity, expenditure needs, finance Commission, tax effort

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31007 School Students’ Career Guidance in the Context of Inclusive Education in Kazakhstan: Experience and Perspectives

Authors: Laura Butabayeva, Svetlana Ismagulova, Gulbarshin Nogaibayeva, Maiya Temirbayeva, Aidana Zhussip

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The article presents the main results of the study conducted within the grant project «Organizational and methodological foundations for ensuring the inclusiveness of school students’ career guidance» (2022-2024). The main aim of the project is to study the issue of the absence of developed mechanisms, coordinating the activities of all stakeholders in preparing school students for conscious career choice, taking into account their individual opportunities and special educational needs. To achieve the aim of the project, according to the implementation plan, the analysis of foreign and national literature on the studied problem, as well as the study of the state of school students’ career guidance and their socialization in the context of inclusive education were conducted, the international experience on this issue was explored. The analysis of the national literature conducted by the authors has shown the State’s annual increase in the number of students with special educational needs as well as the rapid demand of labour market, influencing their professional self-determination in modern society. The participants from 5 State’s regions, including students, their parents, general secondary schools administration and educators, as well as employers, took part in the study, taking into account the geographical location: south, north, west, centre, and the cities of republican significance. To ensure the validity of the study’s results, the triangulation method was utilised, including both qualitative and quantitative methods. The data were analysed independently and compared with each other. Ethical principles were considered during all stages of the study. The characteristics of the system of career guidance in the modern school, the role and the involvement of stakeholders in the system of career guidance, the opinions of educators on school students’ preparedness for career choice, and the factors impeding the effectiveness of career guidance in schools were examined. The problem of stakeholders’ disunity and inconsistency, causing the systemic labor market distortions, the growth of low-skilled labor, and the unemployed, including people with special educational needs, were revealed. The other issue identified by the researchers was educators’ insufficient readiness for students’ career choice preparation in the context of inclusive education. To study cutting-edge experience in organizing a system of career guidance for young people and develop mechanisms coordinating the actions of all stakeholders in preparing students for career choice, the institutions of career guidance in France, Japan, and Germany were explored by the researchers. To achieve the aim of the project, the systemic contemporary model of school students’ professional self-determination, considering their individual opportunities and special educational needs, has been developed based on the study results and international experience. The main principles of this model are consistency, accessibility, inclusiveness, openness, coherence, continuity. The perspectives of students’ career guidance development in the context of inclusive education have been suggested.

Keywords: career guidance, inclusive education, model of school students’ professional self-determination, psychological and pedagogical support, special educational needs

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