Search results for: creative accounting

Authors: Javad Izadi, Sahar Majioud

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This study presents an approach of assessing the choice of performance measures of companies in the United Kingdom after the application of IFRS in 2005. The aim of this study is to investigate the effects of IFRS on the choice of performance evaluation methods for UK companies. We analyse through an econometric model the relationship of the dependent variable, the firm’s performance, which is a nominal variable with the independent ones. Independent variables are split into two main groups: the first one is the group of accounting-based measures: Earning per share, return on assets and return on equities. The second one is the group of market-based measures: market value of property plant and equipment, research and development, sales growth, market to book value, leverage, segment and size of companies. Concerning the regression used, it is a multinomial logistic regression performed on a sample of 130 UK listed companies. Our finding shows after IFRS adoption, and companies give more importance to some variables such as return on equities and sales growth to assess their performance, whereas the return on assets and market to book value ratio does not have as much importance as before IFRS in evaluating the performance of companies. Also, there are some variables that have no impact on the performance measures anymore, such as earning per share. This article finding is empirically important for business in subjects related to IFRS and companies’ performance measurement.

Keywords: performance’s Measure, nominal variable, econometric model, evaluation methods

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Authors: Tianqi Yin

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Following the establishment of the state of Israel, how to harmonize the relationship between Palestinians and Jews in Israel has always been an intractable problem. As the number of Palestinian Arabs in Israel has increased to over two million, the issue has become more severe. Due to a variety of factors, Israeli Palestinians and Israeli Jews often find it hard to interact with each other, let alone form a relationship. Multiple authors and directors have produced cultural works to touch on the issue, exposing the reasons for the irreconcilable relation between the two ethnic groups. This paper analyzes the representation scenes of the Palestinian-Jewish relationship in three prominent cultural works, each from a distinct perspective, to examine the intrinsic challenges from the Israeli side that curb the two ethnicities from interacting successfully. The first scene is from the Jewish perspective in Amos Oz’s memoir A Tale of Love and Darkness, in which young Oz, a Jewish boy, attempts to interact with Aisha, a young Israeli-Arab girl, but eventually failed because of an accident. The second scene is from a short Israeli film Bus Station which, from an outsider perspective, depicted a brief encounter between an Arab woman and a Jewish woman in Jerusalem. The third scene is the initially successful yet eventually failed relationship between Eyad, a Palestinian boy, and Naomi, a Jewish girl, in an elite Israeli high school from the 2014 film A Borrowed Identity, which is depicted through Eyad’s Arab perspective. Through the analysis of these three narratives, this paper argues that the burden of national responsibility, family influences, and Israeli government’s discriminatory policies are the three main factors on the Jewish side, in ascender order of importance, that make Arab-Jewish interaction hard in Israel.

Keywords: arab-Jewish interaction, ethnographic conflicts, israel, Jewish narrative, narrative styles

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Authors: Hasika Mith, Hassany Ly, Hengsim Phoung, Rathana Sovann, Pichmony Ek, Sokuntheary Theng

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Rice is one of the most important crops used in the production of ready-to-cook (RTC) products such as rice vermicelli, noodles, rice paper, Banh Kanh, wine, snacks, and desserts. Meanwhile, extrusion is the most creative food processing method used for developing products with improved nutritional, functional, and sensory properties. This method authorizes process control such as mixing, cooking, and product shaping. Therefore, the objectives of this study were to produce rice vermicelli using a twin screw extruder, and the cooking properties of extruded rice vermicelli were investigated. Response Surface Methodology (RSM) with Box-Behnken design was applied to optimize extrusion conditions in order to achieve the most desirable product characteristics. The feed moisture rate (30–35%), the barrel temperature (90–110°C), and the screw speed (200–400 rpm) all play a big role and have a significant impact on the water absorption index (WAI), cooking yield (CY), and cooking loss (CL) of extrudate rice vermicelli. Results showed that the WAI of the final extruded rice vermicelli ranged between 216.97% and 571.90%. The CY ranged from 147.94 to 203.19%, while the CL ranged from 8.55 to 25.54%. The findings indicated that at a low screw speed or low temperature, there are likely to be more unbroken polymer chains and more hydrophilic groups, which can bind more water and make WAI values higher. The extruded rice vermicelli's cooking yield value had altered considerably after processing under various conditions, proving that the screw speed had little effect on each extruded rice vermicelli's CY. The increase in barrel temperature tended to increase cooking yield and reduce cooking loss. In conclusion, the extrusion processing by a twin-screw extruder had a significant effect on the cooking quality of the rice vermicelli extrudate.

Keywords: cooking loss, cooking quality, cooking yield, extruded rice vermicelli, twin-screw extruder, water absorption index

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Authors: Nada Alghali

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Translanguaging pedagogy suggests a new perspective in language education relating to multilingualism; multilingual learners have one linguistic repertoire and not two or more separate language systems (García and Wei, 2014). When learners translanguage, they are able to draw on all their language features in a flexible and integrated way (Otheguy, García, & Reid, 2015). In the Foreign Language Classroom, however, the tendency to use the target language only is still advocated as a pedagogy. This study attempts to enable learners in the English as a foreign language classroom to draw on their full linguistic repertoire through collaborative reading lessons. In observations prior to this study, in a classroom where English only policy prevails, learners still used their first language in group discussions yet were constrained at times by the teacher’s language policies. Through strategically enabling translanguaging in reading lessons (Celic and Seltzer, 2011), this study has revealed that learners showed creative ways of language use for learning and reflected positively on thisexperience. This case study enabled two groups in two different proficiency level classrooms who are learning English as a foreign language in their first year at University in Saudi Arabia. Learners in the two groups wereobserved over six weeks and wereasked to reflect their learning every week. The same learners were also interviewed at the end of translanguaging weeks after completing a modified model of the learning reflection (Ash and Clayton, 2009). This study positions translanguaging as collaborative and agentive within a sociocultural framework of learning, positioning translanguaging as a resource for learning as well as a process of learning. Translanguaging learning episodes are elicited from classroom observations, artefacts, interviews, reflections, and focus groups, where they are analysed qualitatively following the sociocultural discourse analysis (Fairclough &Wodak, 1997; Mercer, 2004). Initial outcomes suggest functions of translanguaging in collaborative reading tasks and recommendations for a collaborative translanguaging pedagogy approach in the EFL classroom.

Keywords: translanguaging, EFL, sociocultural theory, discourse analysis

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Authors: Yakubu Suleiman, S. A. Musa

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Nigeria is the largest cowpea producer in the world, accounting for about 45%, followed by Brazil with about 17%. Cowpea is grown in Kano, Bauchi, Katsina, Borno in the north, Oyo in the west, and to the lesser extent in Enugu in the east. This study was conducted to determine the input–output relationship of Cowpea production in Kano, Katsina, and Jigawa states of Nigeria. The data were collected with the aid of 1000 structured questionnaires that were randomly distributed to Cowpea farmers in the three states mentioned above of the study area. The data collected were analyzed using regression analysis (Cobb–Douglass production function model). The result of the regression analysis revealed the coefficient of multiple determinations, R2, to be 72.5% and the F ration to be 106.20 and was found to be significant (P < 0.01). The regression coefficient of constant is 0.5382 and is significant (P < 0.01). The regression coefficient with respect to labor and seeds were 0.65554 and 0.4336, respectively, and they are highly significant (P < 0.01). The regression coefficient with respect to fertilizer is 0.26341 which is significant (P < 0.05). This implies that a unit increase of any one of the variable inputs used while holding all other variables inputs constants, will significantly increase the total Cowpea output by their corresponding coefficient. This indicated that farmers in the study area are operating in stage II of the production function. The result revealed that Cowpea farmer in Kano, Jigawa and Katsina States realized a profit of N15,997, N34,016 and N19,788 per hectare respectively. It is hereby recommended that more attention should be given to Cowpea production by government and research institutions.

Keywords: coefficient, constant, inputs, regression

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Authors: Khushboo Verma

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The use of rape as a weapon of war has been in existence for as early as the middle ages. Women, during the conflict, have been treated as the spoils of war, a reward for the conquering soldiers granted to them by their superiors which is, arguably, most often overlooked as part of the collateral damage that is unavoidable in conflict zones. Korean-born Therese Park’s first novel, A Gift of the Emperor (1997), describes one such atrocious incidence wherein she highlights the active role the Japanese military played in procuring and condoning trafficking of women, who were euphemistically referred to as ‘comfort women’, for prostitution during World War II. This paper thus aims to look at the remembering and reckonings of these women, which fueled a range of creative gestures in the artistic representations and knowledge production by Korean American artists and writers. The essay divides into three parts wherein first it tries to highlight the relationship of the state and the self in relation to the ‘comfort women’ as to who bears the onus of the exploitation of these women, or the responsibility for the redressal with the present-day notions of human rights as studied through Ueno Chizuko’s ‘The Politics of Memory: Nation, Individual and Self’ (1999). There are several narratological elements of the text that are of interest here which shall be viewed and analysed throughout the paper as well. The second part of the paper talks about the aesthetics of rape and sexual violence as represented or (mis)represented by Park in her novel as she attempts to give voice to the victim and retain her and her suffering as the central focus of the narrative. Finally, the third part of the novel explores as well as places the novel in the context of debates over the highly contested issue of ‘comfort women’ and the actual ‘comfort women’ survivors’ testimonies. For this purpose, the present study focuses on Dori Laub’s ‘Truth and Testimony: The Process and the Struggle’ (1991).

Keywords: Korean comfort women, survivors’ testimonies, sexual slavery, aesthetics of sexual violence, horrible memories

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Authors: Jim Shih-Chiao Chin , Tsai Lin Hsu, Shui Lien Chen

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This article extends the relation between company’s employee and customers in market. According to the previous researches, most researchers analyzed and focused on customers’ brand perception. In the recently, some scholars star to explore the brand management from company viewpoint. The aim of this study is to explore whether consumers perception would be affected by the firm brand. This research would like to examine the relationship between individual consumers and corporate brands in the business-to-consumers sector. First, the study develops a framework that the connection with consumer and company. Second, this article uses three dimensions, brand knowledge, brand commitment, and brand equity to measure employees’ loyalty of brand and applies brand relationship quality to gauge the level of brand’s importance in consumer’s mind. This paper uses SPSS 20.0 and AMOS 20.0 to test consumers’ minds toward the brand equity which the company provides. There are totally 862 valid questionnaires returned, and 431 participants are consumers; the other 431 participants are employees. Those questionnaires are one-by-one to consumer and employee so those are 431 pairs questionnaires. Based on 431 pairs of consumers and company’s employees, analyzed results show that brand knowledge and brand commitment play important roles influencing brand equity. The results also demonstrate the extra-role brand equity positively impact on the brand relationship quality of consumers. In addition, the findings reveal that the company can improve brand relationship quality of consumers by enhancing extra-role brand equity. There is a sufficient evidence denote that brand relationship quality not only shows about the brand of customers’ thought but also implies company how to build the brand to impress on consumers. These findings provide the degree of the brand in consumers’ cognition. The brand-owner employee can reference the conclusion to creative new strategic to the next time or can be one of the company’s competitive advantages. Those results and conclusions are contributed to management practice and future.

Keywords: brand knowledge, brand commitment, brand equity, brand relationship quality

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Authors: A. Martins, I. Martins, O. Pereira

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The purpose of this research is to focus on the importance of distributed leadership in universities and Higher Education Institutions (HEIs). The research question is whether there a significant finding in self-reported ratings of leadership styles of those respondents that are studying management. The study aims to further discover whether students are encouraged to become responsible and proactive citizens, to develop their skills set, specifically shared leadership and higher-level skills to inspire creation knowledge, sharing and distribution thereof. Contemporary organizations need active and responsible individuals who are capable to make decisions swiftly and responsibly. Leadership influences innovative results and education play a dynamic role in preparing graduates. Critical reflection of extant literature indicates a need for a culture of leadership and innovation to promote organizational sustainability in the globalised world. This study debates the need for HEIs to prepare the graduate for both organizations and society as a whole. This active collaboration should be the very essence of both universities and the industry in order for these to achieve responsible sustainability. Learning and innovation further depend on leadership efficacy. This study follows the pragmatic paradigm methodology. Primary data collection is currently being gathered via the web-based questionnaire link which was made available on the UKZN notice system. The questionnaire has 35 items with a Likert scale of five response options. The purposeful sample method was used, and the population entails the undergraduate and postgraduate students in the College of Law and Business, University of KwaZulu-Natal, South Africa. Limitations include the design of the study and the reliance on the quantitative data as the only method of primary data collection. This study is of added value for scholars and organizations in the innovation economy.

Keywords: knowledge creation, learning, performance, sustainability

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Authors: Denise Levy, Helen J. Khoury

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Nuclear technology is a controversial issue among a great share of the Brazilian population. Misinformation and common wrong beliefs confuse public’s perceptions and the scientific community is expected to offer a wider perspective on the benefits and risks resulting from ionizing radiation in everyday life. Attentive to the need of new approaches between science and society, the Nuclear Energy Museum, in northeast Brazil, is an initiative created to communicate the growing impact of the beneficial applications of nuclear technology in medicine, industry, agriculture and electric power generation. Providing accessible scientific information, the museum offers a rich learning environment, making use of different educational strategies, such as films, interactive panels and multimedia learning tools, which not only increase the enjoyment of visitors, but also maximize their learning potential. Developed according to modern active learning instructional strategies, multimedia materials are designed to present the increasingly role of nuclear science in modern life, transforming science education into a meaningful learning experience. In year 2016, nine different interactive computer-based activities were developed, presenting curiosities about ionizing radiation in different landmarks around the world, such as radiocarbon dating works in Egypt, nuclear power generation in France and X-radiography of famous paintings in Italy. Feedback surveys have reported a high level of visitors’ satisfaction, proving the high quality experience in learning nuclear science at the museum. The Nuclear Energy Museum is the first and, up to the present time, the only permanent museum in Brazil devoted entirely to nuclear science.

Keywords: nuclear technology, multimedia learning tools, science museum, society and education

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Authors: Nasrin Badrkhani, Hosein Dehghani

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Teaching is an interaction between the teacher, student, and the concept in the classroom. As society needs thoughtful and creative people, there is a necessity to change the teaching methods and use modern and active methods of teaching. Teaching has to involve the student in thinking activities. Problem-solving, creativity, cooperation, and scientific thinking skills. Among the prominent characteristics of the modern methods, paying attention to the student struggle and the gradual and continuous learning (process-centered), emphasizing evaluating the students’ entire abilities and talents, and evaluating the students’ maximum ability can be mentioned. And student-centered teaching has to replace teacher-centered teaching. Among the modern methods, group work, role-playing, group discussion, cooperation, and engagement in judgments concerning societal values can be mentioned. This research uses a survey and a questionnaire with 38 questions on the Likert scale to examine the teacher’s ideas about the impact of modern methods of teaching on the quality of teaching. And also studies the relation between this factor and sex, major, and the teaching experience. The statistical population of this research is the teachers of Shiraz-Iran high schools. Morgan table is used for sampling; discriminant analysis is used for the mental of the questions. For the final examination of the questionnaire, Cronbach’s Alpha test and for the statistical analysis of SPSS Software are used. And in the inferential statistic level, T test and one-way variance are used. The results of this research showed that the teachers of this city have positive viewpoints about the use of modern teaching methods except engage in judgments concerning societal values. Both male and female teachers have the same viewpoints, and there isn’t any significant difference between the education degree and the use of modern methods. Also, this research confirms the results of similar research which were done in and out of Iran.

Keywords: learning, teaching, student, teacher, modern methods

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Authors: Kherbache Mehdi

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Within the framework of the validation of the Master in business administration marketing and sales in INSIM institute international in management Blida, we get the opportunity to do a professional internship in Sonelgaz Enterprise and a thesis. The thesis deals with the integration of social networking in the communication strategy of a company. The problematic is: How communicate with social network can be a solution for companies? The challenges stressed by this thesis were to suggest limits and recommendations to Sonelgaz Enterprise concerning social networks. The whole social networks represent more than a billion people as a potential target for the companies. Thanks to research and a qualitative approach, we have identified tree valid hypothesis. The first hypothesis allows confirming that using social networks cannot be ignored by any company in its communication strategy. However, the second hypothesis demonstrates that it’s necessary to prepare a strategy that integrates social networks in the communication plan of the company. The risk of this strategy is very limited because failure on social networks is not a restraint for the enterprise, social networking is not expensive and, a bad image which could result from it is not as important in the long-term. Furthermore, the return on investment is difficult to evaluate. Finally, the last hypothesis shows that firms establish a new relation between consumers and brands thanks to the proximity allowed by social networks. After the validation of the hypothesis, we suggested some recommendations to Sonelgaz Enterprise regarding the communication through social networks. Firstly, the company must use the interactivity of social network in order to have fruitful exchanges with the community. We also recommended having a strategy to treat negative comments. The company must also suggest delivering resources to the community thanks to a community manager, in order to have a good relation with the community. Furthermore, we advised using social networks to do business intelligence. Sonelgaz Enterprise can have some creative and interactive contents with some amazing applications on Facebook for example. Finally, we recommended to the company to be not intrusive with “fans” or “followers” and to be open to all the platforms: Twitter, Facebook, Linked-In for example.

Keywords: social network, buzz, communication, consumer, return on investment, internet users, web 2.0, Facebook, Twitter, interaction

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Authors: Luz Janeth Ospina M.

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The fourth industrial revolution is changing the role of education substantially and, therefore, the role of instructors and learners at all levels. Education 4.0 is an imminent response to the needs of a globalized world where humans and technology are being aligned to enable endless possibilities, among them the need for students, as digital natives, to communicate effectively in at least one language besides their mother tongue, and also the requirement of developing theirs. This is an exploratory study in which a control group (N = 21), all of the students of Spanish as a foreign language at the university level, after taking a Spanish class, responded to an online questionnaire about the engagement, atmosphere, and environment in which their course was delivered. These aspects considered in the survey were relative to the instructor’s teaching style, including: (a) active, hands-on learning; (b) flexibility for in-class activities, easily switching between small group work, individual work, and whole-class discussion; and (c) integrating technology into the classroom. Strongly believing in these principles, the instructor deliberately taught the course in a SCALE-UP room, as it could facilitate such a positive and encouraging learning environment. These aspects are trends related to Education 4.0 and have become integral to the instructor’s pedagogical stance that calls for a constructive-affective role, instead of a transmissive one. As expected, with a learning environment that (a) fosters student engagement and (b) improves student outcomes, the subjects were highly engaged, which was partially due to the learning environment. An overwhelming majority (all but one) of students agreed or strongly agreed that the atmosphere and the environment were ideal. Outcomes of this study are relevant and indicate that it is about time for teachers to build up a meaningful correlation between humans and technology. We should see the trends of Education 4.0 not as a threat but as practices that should be in the hands of critical and creative instructors whose pedagogical stance responds to the needs of the learners in the 21st century.

Keywords: active learning, education 4.0, higher education, pedagogical stance

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Authors: Shaojun Zheng, Lei Xu, Yunzi Wang

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The main purpose of the research is to use the cultural ecology to analyze the renewal of Shenzhen urban village in the process of China's urbanization and to evaluate and guide the renewal, which will combine the society value and economic efficiency and activate urban villages. The urban village has a long history. There are also many old buildings, various residents, and a strong connection with the surrounding environment. Cultural ecology, which uses the knowledge of ecology to study culture, provides us a cultural perspective in the renewal. We take Hubei village in Shenzhen as our example. By using cultural ecology, we find a new way dealing with the relationship between culture and other factors. It helps us to give the buildings and space the culture meanings from different scales. It enables us to find a unique development pattern of urban village. After analyzing several famous cultural blocks cases, we find it is possible to connect the unique culture of urban village with the renovation of its buildings, community, and commerce. We propose the following strategies with specific target: 1. Building renovation: We repair and rebuild the origin buildings as little as possible, and retain the original urban space tissue as much as possible to keep the original sense of place and the cultural atmosphere. 2. Community upgrade: We reshape the village stream, fix the original function, add event which will activate people to complete the existing cultural circle 3. District commerce: We implant food and drink district, boutique commercial, and creative industries, to make full use of the historical atmosphere of the site to enhance the culture feelings For the renewal of a seemingly chaotic mixed urban village, it is important to break out from the conventional practices of building shopping malls or residential towers. Without creating those building landmarks, cultural ecology activates the urban village by exploiting its unique culture, which makes the old and new combine and becomes a new stream of energy, forming the new cultural, commercial and stylish landmark of the city.

Keywords: cultural ecology, urban village, renewal, combination

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Authors: Victor Hugo Sanchez Rodriguez

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Amidst the challenges posed by pandemic-induced lockdowns, traditional educational models have been disrupted. To bridge the distance learning gap, our project introduces an innovative initiative focused on teaching high school students basic biotechnology techniques. We aim to empower young minds and foster curiosity by encouraging students to create their own DIY biotechnology laboratories using easily accessible materials found at home. This abstract outlines the key aspects of our project, highlighting its importance, methodology, and evaluation approach.In response to the pandemic's limitations, our project targets the delivery of biotechnology education at a distance. By engaging students in hands-on experiments, we seek to provide an enriching learning experience despite the constraints of remote learning. The DIY approach allows students to explore scientific concepts in a practical and enjoyable manner, nurturing their interest in biotechnology and molecular biology. Originally designed to assess professional-level research programs, we have adapted the URSSA to suit the context of biotechnology and molecular biology synthesis for high school students. By applying this tool before and after the experimental sessions, we aim to gauge the program's impact on students' learning experiences and skill development. Our project's significance lies not only in its novel approach to teaching biotechnology but also in its adaptability to the current global crisis. By providing students with a stimulating and interactive learning environment, we hope to inspire educators and institutions to embrace creative solutions during challenging times. Moreover, the insights gained from our evaluation will inform future efforts to enhance distance learning programs and promote accessible science education.

Keywords: DIY biotechnology, high school students, distance learning, pandemic education, undergraduate research student self-assessment (URSSA)

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Authors: Jonathan Doku

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The study's goal was to evaluate construction site safety management in Ghana. The construction sector has long been seen as a high-risk business. It entails a variety of hazardous and challenging labor duties, such as lifting and working at a height, among others. The accident rate is a standard indicator for comparing the safety performance of construction projects. Because of its high-risk and fast-changing work environment, the construction business is regarded as one of the industries with the highest accident rates in the world. Many mishaps and work-related diseases have occurred there, and construction workers are particularly vulnerable to catastrophic calamities such as falls, collapses, and burial. The study's main goals were to discover characteristics that have a substantial impact on construction site safety, to evaluate the safety management methods utilized on construction sites, and to assess the obstacles associated with construction site safety management. The study was conducted using a quantitative research method and a purposive sampling strategy. Google forms were used to distribute self-administered surveys to 85 responders. 72 of the 85 questionnaires were completed and submitted for analysis, accounting for 84.7 percent of the total. The variables were analyzed using descriptive statistics, mean score ranking, and Cronbach's Alpha Coefficient to ensure the scale's reliability. The formal safety organization structure and the Safety checklist were identified as the key practices of safety management on site as part of the study goals. In addition, it was discovered that the most serious problem with safety management is ineffective supervision. To guarantee efficient monitoring and proper implementation of health and safety rules on building sites, management must be on the ball.

Keywords: construction, safety, risk, management

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Authors: Mohammad Hossein Badamchi

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In Iran as well as other developing countries instituting innovation and entrepreneurship ecosystems by government around the universities is the new imported fashion of modernization and development in the 21st century. In recent decade various statesmen, policy makers, university administrations, economists and development theorists are emphasizing excitingly about the new “start-ups” which are going to solve all economic problems and backwardness of the country. However, critical study of modernization practices in Iran implies that this new trend is suffering from conventional deficiency of modernization planning in 20th century. This article is going to depict the misunderstandings of a situation which we can name “Pseudo-innovation in a closed society” by presenting these 12 paradoxes of this new system, actually happening in Iran: (1) Innovation without freedom? Fiction of innovation in a patriarchal state (2) Entrepreneurship without free market? Fiction of entrepreneurship in a rentier-state. (3) Ecosystem or a state-glasshouse? Is it possible to make and plan an innovation? (4) Innovation; epistemic or practical? How academic innovation could happen abstractly out of context? (5) Risk and Lucre: innovation to protect power and property?! (6) Silicon-valley mirage: what is in common between American-Iranian polity? (7) Information or Communication? ICT startups to restrict the internet (8) The elite paradox: new proletariat of private sector, new governmental clerk or a new path of brain drain? (9) Innovation or commercialization? Revisiting Schumpeterian creative destruction (10) The friendship of Jungle and fire: paradox of public science and market (11) Innovation and revolution: top-down or bottom-up paradox in an Iranian experience (12) Technology instead of civil society: ultimate result of innovation in a closed society. Through explaining these paradoxes we can gradually penetrate the real rationality of Pseudo-innovation ecosystem in a closed society, which can be understood as new-Neopatriarchy reconstruction of traditional patriarchal politics, economy and culture in Iran.

Keywords: innovation, critical sociology, modernisation, Iran, closed society

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Authors: Mohammad Amin Tutunchian, Pedram Roshani, Reza Rezvani, Julio Ángel Infante Sedano

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The highly recommended approach to design, known as the load and resistance factor design (LRFD) method, employs the geotechnical resistance factor (GRF) for shaping pile foundation designs. Within the standard process for designing pile foundations, geotechnical engineers commonly adopt a design strategy rooted in saturated soil mechanics (SSM), often disregarding the impact of unsaturated soil behavior. This oversight within the design procedure leads to the omission of the enhancement in shear strength exhibited by unsaturated soils, resulting in a more cautious outcome in design results. This research endeavors to present a methodology for fine-tuning the GRF used for axially loaded driven piles in Winnipeg, Canada. This is achieved through the application of a well-established probabilistic approach known as the first-order second moment (FOSM) method while also accounting for the influence of unsaturated soil behavior. The findings of this study demonstrate that incorporating the influence of unsaturated conditions yields an elevation in projected bearing capacity and recommends higher GRF values in accordance with established codes. Additionally, a novel factor referred to as phy has been introduced to encompass the impact of saturation conditions in the calculation of pile bearing capacity, as guided by prevalent static analysis techniques.

Keywords: unsaturated soils, shear strength, LRFD, FOSM, GRF

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Authors: Anil Kumar Baral

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The research introduces a ground-breaking approach to waste management, emphasizing innovation, education, and transformation. Using Chandragiri Municipality as a case study, the study advocates a shift from traditional to progressive waste management strategies, contributing an inventive waste framework, sustainability advocacy, and a transformative blueprint. The waste composition analysis highlights Chandragiri's representative profile, leading to a comprehensive plan addressing challenges and recommending a transition to a profitable waste treatment model, supported by relevant statistics. The data-driven approach incorporates the official data of waste Composition from Chandragiri Municipality as secondary data and incorporates the primary data from Chandragiri households, ensuring a nuanced perspective. Discussions on implementation, viability, and environmental preservation underscore the dual benefit of sustainability. The study includes a comparative analysis, monitoring, and evaluation framework, examining international relevance and collaboration, and conducting a social and environmental impact assessment. The results indicate the necessity for creative changes in Chandragiri's waste practices, recommending separate treatment centers in wards level rather than Municipal level, composting machines, and a centralized waste treatment plant. Educational reforms involve revising school curricula and awareness campaigns. The transformation's success hinges on reducing waste size, efficient treatment center operation, and ongoing public literacy. The conclusion summarizes key findings, envisioning a future with sustainable waste management practices deeply embedded in the community fabric.

Keywords: innovate, educate, transform, municipality, method

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Authors: Nwadioha Samuel Iheanacho, Abah Paul, Odimayo Simidele Michael

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Background: The World Health Assembly through the Global Health Sector Strategy on viral hepatitis calls for the elimination of viral hepatitis as a public health threat by 2030. All hands are on deck to actualize this goal through an effective and active vaccination and monitoring tool. Aim: To combine the Epidemiologic with Laboratory Hepatitis B Virus vaccination monitoring tools. Method: Laboratory results analysis of subjects recruited during the World Hepatitis week from July 2020 to July 2021 was done after obtaining their epidemiologic data on Hepatitis B virus risk factors, in the Medical Microbiology Laboratory of Benue State University Teaching Hospital, Nigeria. Result: A total of 500 subjects comprising males 60.0%(n=300/500) and females 40.0%(n=200/500) were recruited. A fifty-three percent majority was of the age range of 26 to 36 years. Serologic profiles were as follows, 15.0%(n=75/500) HBsAg; 7.0% (n=35/500) HBeAg; 8.0% (n=40/500) Anti-Hbe; 20.0% (n=100/500) Anti-HBc and 38.0% (n=190/500) Anti-HBs. Immune responses to vaccination were as follows, 47.0%(n=235/500) Immune naïve {no serologic marker + normal ALT}; 33%(n=165/500) Immunity by vaccination {Anti-HBs + normal ALT}; 5%(n=25/500) Immunity to previous infection {Anti-HBs, Anti-HBc, +/- Anti-HBe + normal ALT}; 8%(n=40/500) Carriers {HBsAg, Anti-HBc, Anti-HBe +normal ALT} and 7% (35/500) Anti-HBe serum- negative infections {HBsAg, HBeAg, Anti-HBc +elevated ALT}. Conclusion: The present 33.0% immunity by vaccination coverage in Central Nigeria was much lower than the 41.0% national peak in 2013, and a far cry from the global expectation of attainment of a Global Health Sector Strategy on the elimination of viral hepatitis as a public health threat by 2030. Therefore, more creative ideas and collective effort are needed to attain this goal of the World Health Assembly.

Keywords: Hepatitis B, vaccination status, laboratory tools, resource-limited settings

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Authors: Rudzani Lusunzi, Frans Waanders, Elvis Fosso-Kankeu, Robert Khashane Netshitungulwana

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The Sabie Goldfield has a history of gold mining dating back more than a century. Acid mine drainage (AMD) from the Nestor mine tailings storage facility (MTSF) poses a serious threat to the nearby ecosystem, specifically the Sabie River system. This study aims at developing mitigation measures for the AMD emanating from the Nestor MTSF using materials from the Glynns Lydenburg MTSF. The Nestor MTSF (NM) and the Glynns Lydenburg MTSF (GM) each provided about 20 kg of bulk composite samples. Using samples from the Nestor MTSF and the Glynns Lydenburg MTSF, two mixtures were created. MIX-A is a mixture that contains 25% weight percent (GM) and 75% weight percent (NM). MIX-B is the name given to the second mixture, which contains 50% AN and 50% AG. The same static test, i.e., acid–base accounting (ABA), net acid generation (NAG), and acid buffering characteristics curve (ABCC) was used to estimate the acid-generating probabilities of samples NM and GM for MIX-A and MIX-B. Furthermore, the mineralogy of the Nestor MTSF samples consists of the primary acid-producing mineral pyrite as well as the secondary minerals ferricopiapite and jarosite, which are common in acidic conditions. The Glynns Lydenburg MTSF samples, on the other hand, contain primary acid-neutralizing minerals calcite and dolomite. Based on the assessment conducted, materials from the Glynns Lydenburg are capable of neutralizing AMD from Nestor MTSF. Therefore, the alkaline tailings materials from the Glynns Lydenburg MTSF can be used to rehabilitate the acidic Nestor MTSF.

Keywords: Nestor Mine, acid mine drainage, mitigation, Sabie River system

Procedia PDF Downloads 61

Authors: Claudia Troccoli

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Childbearing constitutes one of the key factors affecting labour market differences between men and women, accounting for almost a quarter of the gender wage gap. Family leave policies, such as maternity, paternity, and parental leave, represent potential key policy tools to address these inequalities, as they can promote mothers' job continuity and career progression. This paper analyses four major reforms implemented in Finland between the 1960s and the early 1980s. It studies the effects of these maternity and parental leave extensions on mothers' short- and long-run labour market outcomes. Eligibility to longer leave was determined on the basis of the child's date of birth. Therefore, estimation of the causal effects of the reforms is possible by exploiting random variation in children's birthdates and comparing the outcomes of mothers giving birth just before and just after the reform cutoff date. Overall, the three maternity leave reforms did not significantly improve mothers' earnings or employment rates. On the contrary, the estimates, although imprecise, seem to indicate negative effects on women's labour market outcomes. The extension of parental leave is, on the other hand, the only reform that improved mothers' short- and long-term labour market outcomes, both in terms of earnings and employment rate. At the same time, fathers appeared to be negatively affected by the reform. These results provide suggestive evidence that shareable parental leave might have more beneficial effects on mothers' job continuity, as it weakens the connotation of childcare as a task reserved for mothers.

Keywords: family policies, Finland, maternal labour market outcomes, maternity leave

Procedia PDF Downloads 119

Authors: Feng Ji Mervin Goh, Edmund Chee Jian Pua, Stuart Alexander Cook

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Dilated cardiomyopathy (DCM) is a common cause of heart failure. Genetic mutations account for 50% of DCM cases with TTN mutations being the most common, accounting for up to 25% of DCM cases. However, the genetic architecture underlying Asian DCM patients is unknown. We evaluated 68 patients (female= 17) with DCM who underwent follow-up at the National Heart Centre, Singapore from 2013 through 2014. Clinical data were obtained and analyzed retrospectively. Genomic DNA was subjected to next-generation targeted sequencing. Nextera Rapid Capture Enrichment was used to capture the exons of a panel of 169 cardiac genes. DNA libraries were sequenced as paired-end 150-bp reads on Illumina MiSeq. Raw sequence reads were processed and analysed using standard bioinformatics techniques. The average age of onset of DCM was 46.1±10.21 years old. The average left ventricular ejection fraction (LVEF), left ventricular diastolic internal diameter (LVIDd), left ventricular systolic internal diameter (LVIDs) were 26.1±11.2%, 6.20±0.83cm, and 5.23±0.92cm respectively. The frequencies of mutations in major DCM-associated genes were as follows TTN (5.88% vs published frequency of 20%), LMNA (4.41% vs 6%), MYH7 (5.88% vs 4%), MYH6 (5.88% vs 4%), and SCN5a (4.41% vs 3%). The average callability at 10 times coverage of each major gene were: TTN (99.7%), LMNA (87.1%), MYH7 (94.8%), MYH6 (95.5%), and SCN5a (94.3%). In conclusion, TTN mutations are not common in Singaporean DCM patients. The frequencies of other major DCM-associated genes are comparable to frequencies published in the current literature.

Keywords: heart failure, dilated cardiomyopathy, genetics, next-generation sequencing

Procedia PDF Downloads 229

Authors: Myrto Vlazaki

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Tetanus is a non-transmissible, preventable bacterial disease with high mortality. In the U.K., the demographic group systematically accounting for a large proportion of the infections notified to the authorities over the years have been the elderly (> 60 years old). The 2009 seroepidemiological study for tetanus in England reports a gender-age interaction for the +70, with males having significantly higher anti-tetanus antibody levels than females. A systematic review of the literature was carried out to characterise: I. the seroepidemiology of tetanus in economically developed countries with similar immunisation schemes to the U.K., introduced in the 1960’s. II. the factors leading to differential vaccine uptake between males and females in 1910-1945 (corresponding to ages of 60-95 in 2005). III. the immune response elicited by anti-tetanus immunisation in males and females IV. the value of catch-up immunisation in the elderly Similar age- and gender- differences in anti-tetanus antibody levels are noted in other countries. Gender differences in immune responses elicited by vaccination are not consistent with the finding that elder females are less well protected against tetanus compared to their male counterparts. Attention is drawn to the selective anti-tetanus immunisation scheme introduced in the U.K. in 1938, specific to the World War II conscripts. The age-specific immunity gap observed amongst the +70 could be explained as the by-product of that early scheme targetting mostly males. Introducing anti-tetanus vaccination in the +70 in the U.K. could help bridge the immunity gap between males and females and reduce the overall tetanus susceptibility of this age group.

Keywords: elderly, immunisation, gender-specific differences, seroepidemiology, tetanus, World War II

Procedia PDF Downloads 134

Authors: A. Myrzabekova, D. Nurmukhamed, K. Nurumov, A. Zhulbarissova

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It is widely believed that stress can affect teachers’ intention to change the workplace. While existing research primarily focuses on the intrinsic sources of stress stemming from the school climate, the current attempt analyzes educational policies as one of the determinants of teacher’s intention to leave schools. In this respect, Kazakhstan presents a unique case since the country endorsed several educational policies which directly impacted teaching and administrative practices within schools. Using Teaching and Learning International Survey 2018 (TALIS) data with the country specific questionnaire, we construct a statistical measure of stress caused by the implementation of educational policies and test its impact on teacher’s intention to leave through the logistic regression. In addition, we control for sociodemographic, professional, and students related covariates while considering the intrinsic dimension of stress stemming from the school climate. Overall, our results suggest that stress caused by the educational policies has a statistically significant positive effect on teachers’ intentions to transfer between schools. Both policy makers and educational scholars could find these results beneficial. For the former careful planning and addressing the negative effects of the educational policies is critical for the sustainability of the educational process. For the latter, accounting for exogenous sources of stress can lead to a more complete understanding of why teachers decide to change their schools.

Keywords: educational policies, Kazakhstani teachers, logistic regression factor analysis, sustainability education TALIS, teacher turnover intention, work stress

Procedia PDF Downloads 85

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

Procedia PDF Downloads 265

Authors: Naziru Suleiman

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The ever increasing cases of financial frauds and corporate accounting scandals in recent years have raised more concern on the operation of internal control mechanisms and performance of the internal audit departments in organizations. In most cases the seeming presence of both the internal control system and internal audit in organizations do not prove useful as frauds errors and irregularities are being perpetuated. The aim of this study, therefore, is to assess the role of internal audit in achieving the objectives of internal control system of federal hospitals in Kano State from the perception of the respondents. The study used survey research design and generated data from primary source by means of questionnaire. A total number of 100 copies of questionnaire were administered out of which 68 were duly completed and returned. Cronbach’s alpha was used to test the internal validity of the various items in the constructs. Descriptive statistics, chi-square test, Mann Whitney U test and Kruskal Wallis ANOVA were employed for the analysis of data. The study finds that from the perception of the respondents, internal audit departments in Federal Hospitals in Kano State are effective and that they contribute positively to the overall attainment of the objectives of internal control system of these hospitals. There is no significant difference found on the views of the respondents from the three hospitals. Hence, the study concludes that strong and functional internal audit department is a basic requirement for effectiveness of operations of the internal control system. In the light of the findings, it is recommended that internal audit should continue to ensure that the objectives of internal control system of these hospitals are achieved through proper and adequate evaluation and review of the system.

Keywords: internal audit, internal control, federal hospitals, financial frauds

Procedia PDF Downloads 331

Authors: Udeh Nneka Evelyn

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The shortcoming of traditional costing system in terms of validity, accuracy, consistency, and Relevance increased the need for modern management accounting system. Activity –Based Costing (ABC) can be used as a modern tool for planning, Control and decision making for management. Past studies on ABC system have focused on manufacturing firms thereby making the studies on service firms scanty to some extent. This paper reviewed the application and relevance of activity-based costing technique in service oriented business organizations by employing a qualitative research method which relied heavily on literature review of past and current relevant articles focusing on ABC. Findings suggest that ABC is not only appropriate for use in a manufacturing environment; it is also most appropriate for service organizations such as financial institutions, the healthcare industry and government organization. In fact, some banking and financial institutions have been applying the concept for years under other names. One of them is unit costing, which is used to calculate the cost of banking services by determining the cost and consumption of each unit of output of functions required to deliver the service. ABC in very basic terms may provide very good payback for businesses. Some of the benefits that relate directly to the financial services industry are: identification the most profitable customers: more accurate product and service pricing: increase product profitability: Well organized process costs.

Keywords: business, costing, organizations, planning, techniques

Procedia PDF Downloads 224

Authors: M. A. Askari, M. A. Nazari, P. Perrier, Y. Payan

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Growth and remodeling of biological structures have gained lots of attention over the past decades. Determining the response of living tissues to mechanical loads is necessary for a wide range of developing fields such as prosthetics design or computerassisted surgical interventions. It is a well-known fact that biological structures are never stress-free, even when externally unloaded. The exact origin of these residual stresses is not clear, but theoretically, growth is one of the main sources. Extracting body organ’s shapes from medical imaging does not produce any information regarding the existing residual stresses in that organ. The simplest cause of such stresses is gravity since an organ grows under its influence from birth. Ignoring such residual stresses might cause erroneous results in numerical simulations. Accounting for residual stresses due to tissue growth can improve the accuracy of mechanical analysis results. This paper presents an original computational framework based on gradual growth to determine the residual stresses due to growth. To illustrate the method, we apply it to a finite element model of a healthy human face reconstructed from medical images. The distribution of residual stress in facial tissues is computed, which can overcome the effect of gravity and maintain tissues firmness. Our assumption is that tissue wrinkles caused by aging could be a consequence of decreasing residual stress and thus not counteracting gravity. Taking into account these stresses seems therefore extremely important in maxillofacial surgery. It would indeed help surgeons to estimate tissues changes after surgery.

Keywords: finite element method, growth, residual stress, soft tissue

Procedia PDF Downloads 252

Authors: Hector Liu, Chih-Ming Tsai

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Consumer behaviors in the subscription of over-the-top (OTT) media services have substantially changed because of the COVID-19 pandemic; hence, this study aims to determine the factors affecting subscription intentions. The increased usage of OTT media, particularly in the lockdowns during the COVID-19 pandemic, has intensified the competition between both global and local streaming providers. While studies have discussed antecedents accounting for this change, they have paid limited attention to the psychological factors that shape consumer behavior in using OTT services. Given the changes in consumers’ psychological states during the pandemic, this study seeks to fill the research gap by integrating the expectancy-value model to provide insights into the key gratifications that consumers seek and obtain and that have affected their subscription to OTT services. This study proposes a theoretical model and assesses this framework on data collected from 1,068 OTT service users in Taiwan. The results strengthen the literature by indicating a clear growth in the popularity and subscription of OTT services because of the COVID-19 lockdowns as well as factors such as perceived quality and satisfaction, which influence behavioral intentions for OTT services. Most crucially, however, OTT viewers who acquired a sense of belonging, a sense of being accompanied, and a sense of reduction in anxiety due to being quarantined and in lockdown show a higher tendency to continue their subscriptions to their OTT services of choice during the pandemic. With consumer behavior trends forever changed by the COVID-19 pandemic, the implications from this study provide OTT service platforms with an opportunity to capitalize on their current and potential customers’ changing desires, demands, and factors for a continued subscription.

Keywords: consumer behavior, COVID-19, expectancy-value model, OTT media services

Procedia PDF Downloads 87

Authors: Tobias Huttche, Marco Canipa-Valdez, Corinne Mühlebach

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This article discusses the role of leasing on the digital transformation process of companies and corresponding economic effects. Based on the traditional mechanisms of leasing, this article focuses in particular on the benefits of leasing as financing instrument with regard to the innovation potential of companies. Practical examples demonstrate how leasing can become an integral part of new business models. Especially, with regard to the digital transformation and corresponding investments in know-how and infrastructure, leasing can play an important role. Furthermore, findings of an empirical survey are presented dealing with the usage of leasing in Switzerland in an international context. The survey shows not only the benefits of leasing against the backdrop of digital transformation but gives guidance on how other countries can benefit from promoting leasing in their legislation and economy. Based on a simulation model for Switzerland, the economic effect of an increase in leasing volume is being calculated. Again, the respective results underline the substantial growth potential. This holds true especially for economies where asset-based lending is rarely used because of a lack of entrepreneurial or private security of the borrower (cash-based financing for developing and emerging countries). Overall, the authors found that leasing using companies are more productive and tend to grow faster than companies using less or none leasing. The positive effects of leasing on emerging digital challenges for companies and entire economies should encourage other countries to facilitate access to leasing as financing instrument by decreasing legal-, tax- and accounting-related requirements in the respective jurisdiction.

Keywords: Cash-Based financing, digital transformation, financing instruments, growth, innovation, leasing

Procedia PDF Downloads 239