Search results for: professional follow-up
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1945

Search results for: professional follow-up

985 Auditor with the Javanese Characters: Revealing the Relationship towards Its Client

Authors: Krisna Damayanti

Abstract:

Negative issue about the relationship between auditors and clients often heard. It arises in view of the rise of a variety of phenomena resulting from the audit practice of greed and do not appreciate the independence of the audit profession and professional code of ethics. It is a logical consequence of the practice of capitalism in accounting. The purpose of this paper would like to uncover the existing auditing practices in Indonesia, especially Java, which is associated with a strong influence of Javanese culture with reluctant/"shy", politely, "legowo", "ngemong" friendly, "not mentholo", "tepo seliro", "ngajeni", "acquiescent". The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Auditing practices in each country has a culture that will affect the standard set by those regulatory standards although there has been an adaptation of IAS. In Indonesia the majority of parties dominated by Javanesse racial regulators, so Java culture is embedded in every audit practices thus conditions in Java requires auditors to behave like that, sometimes interfere with standard Java code of conduct that must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, in practice, the auditor still are relevant in their profession.

Keywords: auditors, java, character, profession, code of ethics, client

Procedia PDF Downloads 441
984 Employability Skills: Students' Perspectives Post Work Placement Experience

Authors: Mamie Y. Griffin, Pedro Coelhoso

Abstract:

Employability skills of university graduates remain an ongoing topic for discussion and debate. Numerous studies highlight the expressed concerns of governments and industries about higher education’s ability to develop workforce-ready graduates. An often cited solution is the use of internships to equip students with necessary employability skills. The literature is well documented with studies from the perspectives of multiple entities including employers and university faculty, mostly in the western world. Fewer studies examine the perception of students, and even fewer studies are based on students in Gulf countries. This paper assesses the status of employability skills from the perspective of students within a United Arab Emirates (UAE) institution based on their completion of a semester-long work placement experience. Using a largely qualitative instrument, students reported the essential skills needed in the workplace, classroom activities that most prepared students to use such skills in the workplace, and the various challenges they encountered. Implications for academic and professional practitioners are discussed. Findings and recommendations are informative for curriculum development as well as economic and workforce development agencies.

Keywords: employability skills, work placement experience, Gulf countries, workforce preparedness, work placement

Procedia PDF Downloads 349
983 Perusing the Influence of a Visual Editor in Enabling PostgreSQL Query Learn-Ability

Authors: Manuela Nayantara Jeyaraj

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PostgreSQL is an Object-Relational Database Management System (ORDBMS) with an architecture that ensures optimal quality data management. But due to the shading growth of similar ORDBMS, PostgreSQL has not been renowned among the database user community. Despite having its features and in-built functionalities shadowed, PostgreSQL renders a vast range of utilities for data manipulation and hence calling for it to be upheld more among users. But introducing PostgreSQL in order to stimulate its advantageous features among users, mandates endorsing learn-ability as an add-on as the target groups considered consist of both amateur as well as professional PostgreSQL users. The scope of this paper deliberates providing easy contemplation of query formulations and flows through a visual editor designed according to user interface principles that standby to support every aspect of making PostgreSQL learn-able by self-operation and creation of queries within the visual editor. This paper tends to scrutinize the importance of choosing PostgreSQL as the working database environment, the visual perspectives that influence human behaviour and ultimately learning, the modes in which learn-ability can be provided via visualization and the advantages reaped by the implementation of the proposed system features.

Keywords: database, learn-ability, PostgreSQL, query, visual-editor

Procedia PDF Downloads 174
982 The Polarization on Twitter and COVID-19 Vaccination in Brazil

Authors: Giselda Cristina Ferreira, Carlos Alberto Kamienski, Ana Lígia Scott

Abstract:

The COVID-19 pandemic has enhanced the anti-vaccination movement in Brazil, supported by unscientific theories and false news and the possibility of wide communication through social networks such as Twitter, Facebook, and YouTube. The World Health Organization (WHO) classified the large volume of information on the subject against COVID-19 as an Infodemic. In this paper, we present a protocol to identify polarizing users (called polarizers) and study the profiles of Brazilian polarizers on Twitter (renamed to X some weeks ago). We analyzed polarizing interactions on Twitter (in Portuguese) to identify the main polarizers and how the conflicts they caused influenced the COVID-19 vaccination rate throughout the pandemic. This protocol uses data from this social network, graph theory, Java, and R-studio scripts to model and analyze the data. The information about the vaccination rate was obtained in a public database for the government called OpenDataSus. The results present the profiles of Twitter’s Polarizer (political position, gender, professional activity, immunization opinions). We observed that social and political events influenced the participation of these different profiles in conflicts and the vaccination rate.

Keywords: Twitter, polarization, vaccine, Brazil

Procedia PDF Downloads 75
981 Effects of Clinical Practice Guideline on Knowledge and Preventive Practices of Nursing Personnel and Incidences of Ventilator-associated Pneumonia Thailand

Authors: Phawida Wattanasoonthorn

Abstract:

Ventilator-associated pneumonia is a serious infection found to be among the top three infections in the hospital. To investigate the effects of clinical practice guideline on knowledge and preventive practices of nursing personnel, and incidences of ventilator-associated pneumonia. A pre-post quasi-experimental study on 17 professional nurses, and 123 ventilator-associated pneumonia patients admitted to the surgical intensive care unit, and the accident and surgical ward of Songkhla Hospital from October 2013 to January 2014. The study found that after using the clinical practice guideline, the subjects’ median score increased from 16.00 to 19.00. The increase in practicing correctly was from 66.01 percent to 79.03 percent with the statistical significance level of .05, and the incidences of ventilator-associated pneumonia decreased by 5.00 percent. The results of this study revealed that the use of the clinical practice guideline helped increase knowledge and practice skill of nursing personnel, and decrease incidences of ventilator-associated pneumonia. Thus, nursing personnel should be encouraged, reminded and promoted to continue using the practice guideline through various means including training, providing knowledge, giving feedback, and putting up posters to remind them of practicing correctly and sustainably.

Keywords: Clinical Practice Guideline, knowledge, Preventive Ventilator, Pneumonia

Procedia PDF Downloads 410
980 Environmental Restoration Science in New York Harbor - Community Based Restoration Science Hubs, or “STEM Hubs”

Authors: Lauren B. Birney

Abstract:

The project utilizes the Billion Oyster Project (BOP-CCERS) place-based “restoration through education” model to promote computational thinking in NYC high school teachers and their students. Key learning standards such as Next Generation Science Standards and the NYC CS4All Equity and Excellence initiative are used to develop a computer science curriculum that connects students to their Harbor through hands-on activities based on BOP field science and educational programming. Project curriculum development is grounded in BOP-CCERS restoration science activities and data collection, which are enacted by students and educators at two Restoration Science STEM Hubs or conveyed through virtual materials. New York City Public School teachers with relevant experience are recruited as consultants to provide curriculum assessment and design feedback. The completed curriculum units are then conveyed to NYC high school teachers through professional learning events held at the Pace University campus and led by BOP educators. In addition, Pace University educators execute the Summer STEM Institute, an intensive two-week computational thinking camp centered on applying data analysis tools and methods to BOP-CCERS data. Both qualitative and quantitative analyses were performed throughout the five-year study. STEM+C – Community Based Restoration STEM Hubs. STEM Hubs are active scientific restoration sites capable of hosting school and community groups of all grade levels and professional scientists and researchers conducting long-term restoration ecology research. The STEM Hubs program has grown to include 14 STEM Hubs across all five boroughs of New York City and focuses on bringing in-field monitoring experience as well as coastal classroom experience to students. Restoration Science STEM Hubs activities resulted in: the recruitment of 11 public schools, 6 community groups, 12 teachers, and over 120 students receiving exposure to BOP activities. Field science protocols were designed exclusively around the use of the Oyster Restoration Station (ORS), a small-scale in situ experimental platforms which are suspended from a dock or pier. The ORS is intended to be used and “owned” by an individual school, teacher, class, or group of students, whereas the STEM Hub is explicitly designed as a collaborative space for large-scale community-driven restoration work and in-situ experiments. The ORS is also an essential tool in gathering Harbor data from disparate locations and instilling ownership of the research process amongst students. As such, it will continue to be used in that way. New and previously participating students will continue to deploy and monitor their own ORS, uploading data to the digital platform and conducting analysis of their own harbor-wide datasets. Programming the STEM Hub will necessitate establishing working relationships between schools and local research institutions. NYHF will provide introductions and the facilitation of initial workshops in school classrooms. However, once a particular STEM Hub has been established as a space for collaboration, each partner group, school, university, or CBO will schedule its own events at the site using the digital platform’s scheduling and registration tool. Monitoring of research collaborations will be accomplished through the platform’s research publication tool and has thus far provided valuable information on the projects’ trajectory, strategic plan, and pathway.

Keywords: environmental science, citizen science, STEM, technology

Procedia PDF Downloads 96
979 Towards a Successful Implementation of ICT in Education : Analyzing Teacher Practices and Perceptions

Authors: Azzeddine Atibi, Lamalif latifa, Khadija El Kababi, Salim Ahmed, Mohamed Radid

Abstract:

This study analyzes the integration of Information and Communication Technologies (ICT) in modern education, where these tools have become essential. Due to the rapid emergence of new technologies and their increasing adoption in education, it is important to understand how teachers use and perceive these tools. The study pursues three objectives : examining current teacher practices regarding ICT, evaluating their impact on student skills and engagement, and making recommendations for better integration of ICT in education. The study's methodology is based on a quantitative approach, using a questionnaire administered to a sample of 104 teachers. This questionnaire, rigorously validated to ensure its reliability, gathers representative data on perceptions and challenges related to the use of ICT. The results show widespread adoption of ICT by teachers, with the majority reporting an improvement in student skills due to these technologies. However, opinions diverge on their impact on student engagement : some teachers note an increase in engagement, while others remain skeptical. Persistent challenges include insufficient technological infrastructure and the need for ongoing training. The recommendations highlight the importance of improving infrastructures and supporting the professional development of teachers to optimize the integration of ICT.

Keywords: ICT, education, teaching practices, teacher perceptions, continuing education

Procedia PDF Downloads 33
978 Understanding the Scope of Architects in Disaster Risk Reduction: The Case of Bhuj

Authors: Sweta Kandari

Abstract:

Predominantly, the conventional role of an architect is to design and construct. However, in a post-disaster scenario, the prevalent role expands and includes many other responsibilities. Agencies collaborating in post-disaster reconstruction face the challenge of building back quickly while requiring them to listen, reflect, develop and deliver as per the needs and requirements of the people. The question of the role of an architect has been extensively discussed in the reconstruction field. Discourses about the role of an architect in post-disaster scenario revolve around the ignorance by the profession, their professional abilities and inabilities. Within this domain, this paper aims at analyzing and recognizing the roles, responsibilities, scope, limitations, skillsets applied and required by an architect while working in a post-disaster situation. Four projects rebuilt after the 2001 Bhuj earthquake in Gujarat, India were examined for this research. Based on the analysis of the case study, areas of intervention of an architect in the various stages of rebuilding were identified. It was reinforced that within the areas of intervention identified, there is a vast gap between the prescribed, the prevalent notion and the performed responsibilities of an architect. This paper brings forth the specific gaps in the rebuilding process while exploring and understanding the relationship between various stakeholders that influence the role of an architect.

Keywords: rebuilding, role of an architect, Bhuj, post-disaster

Procedia PDF Downloads 132
977 Board Regulation and Its Impact on Composition and Effects: Evidence from German Cooperative Banks

Authors: Markus Stralla

Abstract:

This study employs a GMM framework to examine the impact of potential regulatory intervention regarding the occupations of supervisory board members in cooperative banking. To achieve insights, the study proceeds in two different ways. First, it investigates the changes in board structure prior and following to the German Act to Strengthen Financial Market and Insurance Supervision (FinVAG). Second, the study estimates the influence of Ph.D.Share, professional concentration and supervisory power on bank-risk changes in consideration of the implementation of FinVAG. Therefore, the study is based on a sample of 246 German cooperative banks from 2006-2011 while applying four different measures of bank risk, namely credit-, equity-, liquidity-risk, and Z-Score, with the former three also being addressed in FinVAG. Results indicate that the implementation of FinVAG results in (most likely unintentional) structural changes, especially at the expense of farmers, and affects all risk measures and relations between risk measures and supervisory board characteristics in a risk-reducing and therefore intended way. To disentangle the complex relationship between board characteristics and risk measures, the study utilizes two-step system GMM estimator to account for unobserved heterogeneity and simultaneity in order to reduce endogeneity problems. The findings may be especially relevant for stakeholders, regulators, supervisors and managers.

Keywords: bank governance, bank risk-taking, board of directors, regulation

Procedia PDF Downloads 428
976 Effectiveness of Electronic Learning for Continuing Interprofessional Education on Behavior Change of Healthcare Professionals: A Scoping Review

Authors: Kailin K. Zhang, Anne W. Thompson

Abstract:

Electronic learning for continuing professional education (CPE) and interprofessional education (IPE) in healthcare have been shown to improve learners’ satisfaction, attitudes, and performance. Yet, their impact on behavior change in healthcare professionals through continuing interprofessional education (CIPE) is less known. A scoping review of 32 articles from 2010 to 2020 was conducted using the Arksey and O’Malley framework across all healthcare settings. It focused on evaluating the effectiveness of CIPE on behavior change of healthcare professionals, as well as identifying course features of electronic CIPE programs facilitating behavior change. Eight different types of electronic learning methods, including online programs, tele-education, and social media, were identified as interventions. More than 35,542 healthcare professionals participated in the interventions. Electronic learning for CIPE led to positive behavior outcomes in 30 out of 32 studies, especially through a change in patient care practices. The most successful programs provided interactive and authentic learning experiences tailored to learners’ needs while promoting the direct application of what was learned in their clinical settings. Future research should include monitoring of sustained behavior changes and their resultant patient outcomes.

Keywords: behavior change, continuing interprofessional education, distance learning, electronic learning

Procedia PDF Downloads 144
975 Similarities and Differences between Psychotherapy, Coaching Psychology and Coaching

Authors: Ole Michael Spaten

Abstract:

This article presents similarities and differences between psychotherapy, coaching psychology and coaching, and hence discusses boundaries between these diverse fields of practice. The point of departure will be prevailing arguments and descriptions in the scientific community, and it shows both commonalities and major differences in relation to the application in daily practice. The results (the similarities and differences) are presented and discussed in the light of scientific research and different theoretical perspectives, including both classic and recent scholars. Some of the main differences presented are; the clinical/non-clinical perspective and the educational differences, including the different criteria and demands which professionals working in these three different professions, should undergo to obtain their certification. Further, one of the main similarities is presented: the importance of the relationship between the therapist/coach and the client/coachee. The goal and task oriented focus are also presented as a similarity between the three intervention forms – at least to some extent. Finally, some central concepts from the fields are presented in a table for a proposal of distinctions and interfaces. It is concluded that a comprehensive education in combination with an understanding of the differences and similarities between the three intervention forms is of significant importance for the professional working in either of the fields. Future studies should, however, include additional research on the similarities and differences and how to continue the educational progress in all three disciplines.

Keywords: boundaries, coaching, coaching psychology, interface, psychotherapy

Procedia PDF Downloads 231
974 Formation of Academia-Industry Collaborative Model to Improve the Quality of Teaching-Learning Process

Authors: M. Dakshayini, P. Jayarekha

Abstract:

In traditional output-based education system, class room lecture and laboratory are the traditional delivery methods used during the course. Written examination and lab examination have been used as a conventional tool for evaluating student’s performance. Hence, there are certain apprehensions that the traditional education system may not efficiently prepare the students for competent professional life. This has led for the change from Traditional output-based education to Outcome-Based Education (OBE). OBE first sets the ideal programme learning outcome consecutively on increasing degree of complexity that students are expected to master. The core curriculum, teaching methodologies and assessment tools are then designed to achieve the proposed outcomes mainly focusing on what students can actually attain after they are taught. In this paper, we discuss a promising applications based learning and evaluation component involving industry collaboration to improve the quality of teaching and student learning process. Incorporation of this component definitely improves the quality of student learning in engineering education and helps the student to attain the competency as per the graduate attributes. This may also reduce the Industry-academia gap.

Keywords: outcome-based education, programme learning outcome, teaching-learning process, evaluation, industry collaboration

Procedia PDF Downloads 449
973 Interlingual Interference in Students’ Writing

Authors: Zakaria Khatraoui

Abstract:

Interlanguage has transcendentally capitalized its central role over a considerable metropolitan landscape. Either academically driven or pedagogically oriented, Interlanguage has principally floated as important than ever before. It academically probes theoretical and linguistic issues in the turf and further malleably flows from idea to reality to vindicate a bridging philosophy between theory and educational rehearsal. Characteristically, the present research grants a prolifically developed theoretical framework that is conversely sustained by empirical teaching practices, along with teasing apart the narrowly confined implementation. The focus of this interlingual study is placed stridently on syntactic errors projected in students’ writing as performance. To attain this endeavor, the paper appropriates qualitatively a plethora of focal methodological choices sponsored by a solid design. The steadily undeniable ipso facto to be examined is the creative sense of syntactic errors unequivocally endorsed by the tangible dominance of cognitively intralingual errors over linguistically interlingual ones. Subsequently, this paper attempts earnestly to highlight transferable implications worth indicating both theoretical and pedagogically professional principles. In particular, results are fundamentally relative to the scholarly community in a multidimensional sense to recommend actions of educational value.

Keywords: interlanguage, interference, error, writing

Procedia PDF Downloads 74
972 Narrative Psychology and Its Role in Illuminating the Experience of Suffering

Authors: Maureen Gibney

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The examination of narrative in psychology has a long tradition, starting with psychoanalytic theory and embracing over time cognitive, social, and personality psychology, among others. Narrative use has been richly detailed as well in medicine, nursing, and social service. One aspect of narrative that has ready utility in higher education and in clinical work is the exploration of suffering and its meaning. Because it is such a densely examined topic, suffering provides a window into identity, sense of purpose, and views of humanity and of the divine. Storytelling analysis permits an exploration of a host of specific manifestations of suffering such as pain and illness, moral injury, and the impact of prolonged suffering on love and relationships. This presentation will review the origins and current understandings of narrative theory in general, and will draw from psychology, medicine, ethics, nursing, and social service in exploring the topic of suffering in particular. It is suggested that the use of narrative themes such as meaning making, agency and communion, generativity, and loss and redemption allows for a finely grained analysis of common and more atypical sources of suffering, their resolution, and the acceptance of their continuation when resolution is not possible. Such analysis, used in professional work and in higher education, can enrich one’s empathy and one’s sense of both the fragility and strength of everyday life.

Keywords: meaning making, narrative theory, suffering, teaching

Procedia PDF Downloads 265
971 The Ethics of Jaw Wiring for Weight Loss by Dentists in South Africa: A Principlist Analysis

Authors: Jillian Gardner, Hilde D. Miniggio

Abstract:

The increasing prevalence of obesity has driven the pursuit of alternative weight loss strategies, such as jaw wiring (or ‘slimming wires’), a technique known in the medical community as maxillomandibular fixation, which has evolved beyond its original intention of treating temporomandibular joint disorders. Individuals have increasingly sought and utilized the procedure for weight loss purposes. Although legal in South Africa, this trend presents dentists with ethical dilemmas, as they face requests for interventions that prioritize aesthetic preferences over medical necessity. Drawing on scholarly literature and the four principles framework of Beauchamp and Childress, this ethical analysis offers guidance for dentists facing the ethical dilemma of patient requests for jaw wiring as a weight management intervention. The ethical analysis concludes that dentists who refuse autonomous requests to perform jaw wiring for purely weight loss purposes are ethically justified within the principlist framework in overriding these requests when the principles of non-maleficence and beneficence are at stake. The well-being and health of the patient, as well as societal and professional obligations, justify the refusal to perform jaw wiring purely for weight loss.

Keywords: ethics, jaw wiring, maxillomandibular fixation, principlism, weight loss

Procedia PDF Downloads 57
970 Erotic Subversions: Male Masochism, Power, and the Politics of Desire in Hong Kong’s BDSM Landscape

Authors: Maari Sugawara

Abstract:

This research critically engages with the erotic and political entanglements of male clientele of Dominatrices who identify as submissives (hereafter referred to as submissives) within Hong Kong's BDSM scene. Employing masochism as an analytical framework, it interrogates the intersections of capitalism, heteropatriarchy, postcolonialism, and commodified desire. BDSM (Bondage and Discipline, Dominance and Submission, Sadism and Masochism) encompasses practices that explore power, control, and subordination through both physical and psychological role-play, predicated on consent, negotiation, and boundary delineation. This makes BDSM a fertile site for examining how dominance and submission are mobilized, challenged, and reiterated. This study focuses on the dynamics between thirty male submissives and three professional Dominatrices active in Hong Kong since 2019. The predominance of male interviewees reflects the demographic reality that most clients engaging with professional Dominatrices are male. These submissives—men who willfully relinquish control—offer a critical lens for exploring how BDSM, as both practice and market, mirrors and destabilizes dominant power structures. BDSM relationships occasionally replicate the hierarchical logics of heterosexual marriage, particularly in the expectation that submissives engage exclusively with a single Dominatrix, reflecting a dynamic of devotion and fidelity akin to traditional marital structures. However, these relationships also function as counter-normative spaces where care and control are reconfigured, enabling the negotiation of alternative power configurations. By centering BDSM work rather than broader kink practices, this study foregrounds the commodification of intimacy as a key site where suppressed desires, economic forces, and political tensions converge. The submissives in this study are predominantly affluent, cisgender men, underscoring the socio-economic asymmetries in the BDSM market. Furthermore, the research examines how Hong Kong’s political turbulence—particularly the 2019 Yellow Umbrella Movement and the COVID-19 pandemic—has reverberated through the BDSM scene, reshaping the contours of desire, trust, and power in these intimate transactions. The increasing tensions with mainland China, alongside the erosion of public trust in state institutions, form a critical backdrop to this evolving landscape. Grounded in gender and sexuality theories, this research interrogates how the desires of male submissives are constructed within and resist heteronormative frameworks. BDSM practices, far from existing outside capitalist and colonial logics, often act as both a mirror and critique of these systems, revealing complex ways in which power is commodified, enacted, and contested. In their pursuit of emotional care and alternative forms of control, male submissives navigate a paradoxical terrain where their masochistic desires both subvert and perpetuate the socio-political status quo. By examining the intersections of desire, commodification, and the shifting socio-political landscape, this research provides a nuanced understanding of how BDSM functions as a site of negotiation for those navigating the turbulent crosscurrents of capitalist and colonial legacies. Ultimately, it uncovers the complex interplay between erotic practices and the structures of power and identity in a city undergoing profound transformation.

Keywords: masochism, Hong Kong, identity, BDSM, dominatrix, masculinity, gender studies

Procedia PDF Downloads 20
969 Reducing the Incidence of Hyperphosphatemia in Patients Receiving Dialysis

Authors: Tsai Su Hui

Abstract:

Background: Hyperphosphatemia in patients receiving dialysis can cause hyperparathyroidism, which can lead to renal osteodystrophy, cardiovascular disease and mortality. Data showed that 26% of patients receiving dialysis had blood phosphate levels of >6.0 mg/dl at this unit from January to March 2017, higher than the Taiwan Society of Nephrology evaluation criteria of < 20%. After analysis, possible reasons included: 1. Incomprehensive education for nurse and lack of relevant training. 2. Insufficient assistive aids for nursing health education instruction. 3. Patients were unsure which foods are high or low in phosphate. 4. Patients did not have habits of taking medicine with them and how to correctly administer the medication. Purpose: To reduce the percentage of patients receiving dialysis with blood phosphate levels of >6.0 mg/dl to less than 20% at this unit. Method: (1) Improve understanding of hyperphosphatemia and food for patients receiving dialysis and their families, (2) Acquire more nursing instruction assistive aids and improve knowledge of hyperphosphatemia for nurse. Results: After implementing the project, the percentage of patients receiving dialysis with blood phosphate levels of >6.0 mg/dl decreased from 26.0% to 18.8% at this unit. By implementing the project, the professional skills of nurse improved, blood phosphate levels of patients receiving dialysis were reduced, and the quality of care for patients receiving dialysis at this unit was enhanced.

Keywords: hemodialysis, hyperphosphatemia, incidence, reducing

Procedia PDF Downloads 126
968 Accounting for Cryptocurrency: Urgent Need for an Accounting Standard

Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

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The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.

Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement

Procedia PDF Downloads 96
967 Teaching Religious Education: The Ethics and Religious Culture Program as Case Study for Social Change

Authors: Sabrina N. Jafralie, Arzina Zaver

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Responding to religious diversity and the need for social change, the Ethics and Religious Culture (ERC) Program was introduced as a mandatory subject for all students in Quebec, Canada. Now that the Quebec provincial government has announced the end of the ERC program, it time to discuss and assess both challenges and successes in it's implementation especially its impact on social change. Though many studies have been written around the wider concepts of religious education and religious literacy in the public system, few studies have included voices from educators. Jafralie and Zaver's qualitative research study examines the potentials and struggles of the ERC Program, and by doing so, raise important considerations around the effective teaching of.  The findings point to several consistent themes that teachers grapple with in regards to curriculum and pedagogy and highlights that in-service teachers are not thoroughly prepared to teach about ethics and religion, nor are teacher education programs effectively preparing pre-service teachers entering the field to deal with the complexities of teaching about religion or social change in their classrooms. The authors suggest avenues in which teacher education for teachers can look like in order for students and teachers to engage meaningfully with religious diversity and be agents of social change. 

Keywords: Pedagogy, Professional Development, Quebec, Teaching

Procedia PDF Downloads 144
966 Analysis of Newspaper Advertisements of 2015 Presidential Election in Nigeria

Authors: Thanny Noeem Taiwo

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The study is an attempt to gauge the way political parties advertised their candidates and parties during the 2015 presidential election. It examined the prominence given to political advertisement by newspapers and their patrons. It also looked at the campaign issues that the candidates emphasized in their campaign and also the appeals used in the advertisements. This research work is examined against the backdrop of the Framing Theory. The agenda setting and framing effects theories are media effects theories that explain how the media affects the people, events and situations in the society. Samples comprising of three daily newspapers were selected to represent the newspapers in the Nigeria. The Punch Newspaper, the Nation and the Vanguard will be used for population of this study. These newspapers were chosen because they are widely read national dailies and also because of its affiliation with some political parties. The study revealed that low prominence was given to political messages because most of the advertisements were in the inside pages of the newspapers. The media or the print medium could be a partner in a political setting as the fourth estate of the realm. While the press was trying hard to be professional, its operations were considerably inhibited by the political adventures of the patrons of the media. There is the need for strict professionalism to the ethics of journalism in the commercialization of political messages that would eventually rub off positively on the way the media is perceived.

Keywords: aAdvertisement, election, framing, newspaper

Procedia PDF Downloads 326
965 Post Traumatic Growth: A Qualitative Exploration among the Divorcees

Authors: Jaseel C. K., Surya M.

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The study explored the post-traumatic growth experiences among divorcees. Although research studies on post-traumatic growth (PTG) are not few in number, the ones conducted in the population are quite rare and lack depth as most of them were solely dependent on the post-traumatic growth inventory scale and its statistical analyses. A total of 10 participants were interviewed (telephonic) using a semi-structured interview schedule prepared based on the research questions and the theoretical framework of post traumatic growth. The interviews were analyzed using thematic analysis, which generated five major themes and 17 subthemes. From the analysis, it was found that enhanced interpersonal relationships, changed perceptions about love and marriage, better management of emotions, prioritization of self, increased pro-social behavior, better character strengths, etc., are the most prominent positive shifts in the lives of divorcees. It was also found that factors like good relationships, professional support, work engagement, response to social stigma, and time facilitated post-traumatic growth in the population. Another interesting finding that came out of the study was that socio-economic status, educational background, and occupational status all have a positive impact on the PTG experiences among the divorced. The results of the study can hopefully help professionals working with divorcees to impart positivity to them and facilitate post-traumatic growth.

Keywords: divorcees, meaning making, positive changes, post traumatic growth, trauma

Procedia PDF Downloads 129
964 Development of EREC IF Model to Increase Critical Thinking and Creativity Skills of Undergraduate Nursing Students

Authors: Kamolrat Turner, Boontuan Wattanakul

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Critical thinking and creativity are prerequisite skills for working professionals in the 21st century. A survey conducted in 2014 at the Boromarajonani College of Nursing, Chon Buri, Thailand, revealed that these skills within students across all academic years was at a low to moderate level. An action research study was conducted to develop the EREC IF Model, a framework which includes the concepts of experience, reflection, engagement, culture and language, ICT, and flexibility and fun, to guide pedagogic activities for 75 sophomores of the undergraduate nursing science program at the college. The model was applied to all professional nursing courses. Prior to implementation, workshops were held to prepare lecturers and students. Both lecturers and students initially expressed their discomfort and pointed to the difficulties with the model. However, later they felt more comfortable, and by the end of the project they expressed their understanding and appreciation of the model. A survey conducted four and eight months after implementation found that the critical thinking and creativity skills of the sophomores were significantly higher than those recorded in the pretest. It could be concluded that the EREC IF model is efficient for fostering critical thinking and creativity skills in the undergraduate nursing science program. This model should be used for other levels of students.

Keywords: critical thinking, creativity, undergraduate nursing students, EREC IF model

Procedia PDF Downloads 322
963 The Successful Implementation of Management Accounting Innovations (MAIs) within Jordanian Industrial Sector Using Cross-Case Analysis

Authors: Mahmoud Nassar

Abstract:

This paper was designed for interviews with companies that had implemented Management Accounting Innovations (MAIs) within Jordanian Industrial Sector in full. Each company in this paper was examined as an entity to obtain an understanding of the process of MAIs adoption and implementation as well as the respondents’ opinions and perspectives of each individual company as to what are considered to be the important factors in the company. By firstly using within-case analysis has the potential to aid in-depth views of the issues and their impact on each particular company. Then, cross-case analysis was used to analyse the similarities and differences of the six companies. The study concludes that, the six companies interviewed gradually moved to using MAIs over the last ten years. The length of time required to implement the MAIs varied across the companies. Interviewees revealed several factors from both the demand and supply side that influence implementation of MAIs within the Jordanian industrial companies. Respondents mentioned and emphasised the important effect of the following factors: top management support, education about ABC concept and benefits, training programmes, shortcoming of existing cost system, competition, size of company, professional accounting bodies, management accounting journals, management accounting research and PhD degrees, and cooperation between universities and companies.

Keywords: industrial sector, innovations, Jordan, management accounting

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962 Creative Thinking in Structural Design of Historic Constructions

Authors: Avraham Mosseri

Abstract:

The architectural conservation process of the built heritage is a very complex process dealing with the integration of professional knowledge from many fields like history, sociology, economy, engineering, etc. One of the most important fields is the structural field, which has a great influence on the final architectural and aesthetic solution of the built heritage. In many cases, the ability to protect and save the heritage values of the historical buildings is an outcome of the structural creativity and conceptual design of the conservation engineers. This creativity is especially important when dealing with structural engineering of historic construction, where there are a lot of constraints and contradictions between different aspects like aesthetics, artistic values, culture, authenticity, structural performance, etc. But in spite of the importance of this creativity in conservation engineering, many research efforts are mainly devoted to the structural analysis of historic construction, which of course is very important and vital. But, in general, more attention can be paid to the creative process in the conceptual stage. In this situation there is a need, in parallel to analysis research, to devote more resources in order to improve the creative and conceptual theories in relation to conservation engineering. This paper focuses on the creativity aspects in the structural design process in the conservation of historic buildings as part of conservation theories.

Keywords: conservation, creativity, historic constructions, structural design

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961 A Collaborative Learning Model in Engineering Science Based on a Cyber-Physical Production Line

Authors: Yosr Ghozzi

Abstract:

The Cyber-Physical Systems terminology has been well received by the industrial community and specifically appropriated in educational settings. Indeed, our latest educational activities are based on the development of experimental platforms on an industrial scale. In fact, we built a collaborative learning model because of an international market study that led us to place ourselves at the heart of this technology. To align with these findings, a competency-based approach study was conducted, and program content was revised by reflecting the projectbased approach. Thus, this article deals with the development of educational devices according to a generated curriculum and specific educational activities while respecting the repository of skills adopted from what constitutes the educational cyber-physical production systems and the laboratories that are compliant and adapted to them. The implementation of these platforms was systematically carried out in the school's workshops spaces. The objective has been twofold, both research and teaching for the students in mechatronics and logistics of the electromechanical department. We act as trainers and industrial experts to involve students in the implementation of possible extension systems around multidisciplinary projects and reconnect with industrial projects for better professional integration.

Keywords: education 4.0, competency-based learning, teaching factory, project-based learning, cyber-physical systems, industry 4.0

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960 Women Hashtactivism: Civic Engagement in Saudi Arabia

Authors: Mohammed Ibahrine

Abstract:

One of the prominent trends in the Saudi digital space in recent years is the boom in the use of social networking sites such as Facebook, YouTube, and Twitter. As of 2016, Twitter has over six million users in Saudi Arabia. In the wake of the recent political instability in the Arab region, digital platforms have gained importance for both, personal and professional purposes. A conspicuously observable tide of social activism has risen, with Twitter playing an increasingly important role. One of their primary goals is to enforce the logic of public visibility, social mobility and civic participation in the Saudi society. Saudi women use Twitter to disseminate specific and relevant information and promote their social agenda that remained unrecognized and invisible in the mainstream media and thus in the public sphere. The question is to what extent does Twitter empower Saudi women or reinforces their social immobility and invisibility? This paper focuses on three kinds of empowerment through Twitter in the religiously conservative and socially patriarchal Saudi society. It traces and analyses how Saudi female hashtactivism is increasingly becoming a site of struggle over visibility, mobility, control, and civic participation. The underlying thesis is that Twitter makes a contribution to the development of participatory culture, especially in the lives of women.

Keywords: civic, hashtactivism, Saudi Arabia, Twiterverse

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959 Qualitative and Quantitative Analysis of Motivation Letters to Model Turnover in Non-Governmental Organization

Authors: A. Porshnev, A. Zaporozhtchuk

Abstract:

Motivation regarded as a key factor of labor turnover, is especially important for volunteers working on an altruistic basis in NGO. Despite the motivational letter, candidate selection depends on the impression of the selection committee, which can be subject to human bias. We expect that structured and unstructured information provided in motivation letters could be used to improve candidate selection procedures. In our paper, we perform qualitative and quantitative analysis of 2280 motivation letters, create logistic regression, and build a decision tree to improve selection procedures. Our analysis showed that motivation factors are significant and enable human resources department to forecast labor turnover and provide extra information to demographic, professional and timing questions. In spite of the average level of accuracy the model demonstrates the selection procedures of company of under consideration can be improved. We also discuss interrelation between answers to open and closed motivation questions, recommend changes in motivational letter templates to ensure more relevant information about applicants and further steps to create more accurate model.

Keywords: decision trees, logistic regression, model, motivational letter, non-governmental organization, retention, turnover

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958 Yawning and Cortisol as a Potential Biomarker for Early Detection of Multiple Sclerosis

Authors: Simon B. N. Thompson

Abstract:

Cortisol is essential to the regulation of the immune system and yawning is a pathological symptom of multiple sclerosis (MS). Electromyography activity (EMG) in the jaw muscles typically rises when the muscles are moved and with yawning is highly correlated with cortisol levels in healthy people. Saliva samples from 59 participants were collected at the start and after yawning, or at the end of the presentation of yawning-provoking stimuli, in the absence of a yawn, together with EMG data and questionnaire data: Hospital Anxiety and Depression Scale, Yawning Susceptibility Scale, General Health Questionnaire, demographic, health details. Exclusion criteria: chronic fatigue, diabetes, fibromyalgia, heart condition, high blood pressure, hormone replacement therapy, multiple sclerosis, stroke. Significant differences were found between the saliva cortisol samples for the yawners, t (23) = -4.263, p = 0.000, as compared with the non-yawners between rest and post-stimuli, which was non-significant. Significant evidence was found to support the Thompson Cortisol Hypothesis suggesting that rises in cortisol levels are associated with yawning. Further research is exploring the use of cortisol as an early diagnostic tool for MS. Ethics approval granted and professional code of conduct, confidentiality, and safety issues are approved therein.

Keywords: cortisol, multiple sclerosis, yawning, thompson cortisol hypothesis

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957 Parents' Attitude toward Compulsory Pre-School Education in Slovakia

Authors: Sona Lorencova, Beata Hornickova

Abstract:

Compulsory pre-school education in Slovakia will be established by the Education Act for all five-year-old children from September 2021. The implementation of this law will change pre-school education in our country from optional to compulsory, and children will be able to complete this education either in institutional form school facilities or in the form of individual education at the request of the parent. The primary purpose of this change is that all children achieve pre-school education before entering primary school, thus eliminating differences between children before entering primary school. The benefits of introducing compulsory pre-school education are obvious to the professional public. However, as this fundamental change in children's education is perceived by parents who have a prime position in the upbringing and education of their children, research pays minimal attention. The aim of the study is to interpret the findings of quantitatively oriented research, which was focused on finding out the attitudes of parents to the planned introduction of compulsory preschool education in Slovakia. The data were obtained through questionnaires primarily intended for parents of preschool children. In the distributed questionnaire, the degree of agreement or disagreement with individual items could be expressed on a 5-point Likert scale. The results of the research present how perceived compulsory pre-school education is perceived by the parental public in Slovakia and what perspectives and limitations parents anticipate after its introduction.

Keywords: compulsory pre-school education, education act, childs' learning and development, kindergarten, parents' perspectives

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956 Pharmaceutical Innovation in Jordan: KAP Analysis

Authors: Abdel Qader Al Bawab, Mohannad Odeh, Rami Amer

Abstract:

Recently, there has been an increasing interest in innovative business development. Nevertheless, in the pharmacy practice field, there seems to be a gap in perceptions, attitudes, and knowledge about innovation between practicing pharmacists and academia. This study explores this gap and aspects of pharmaceutical innovation in Jordan, comparing pharmacists and last-year pharmacy students. A validated (r2 = 0.74) and reliable (Pearson’s r = 0.88) online questionnaire was designed to assess and compare knowledge, attitude, and perceptions about pharmaceutical innovation. A total of 397 participants (215 pharmacy students and 182 pharmaceutical professionals) responded. Compared with 50% of the pharmacists, only 32.1% of the students claimed that they knew the differences between pharmaceutical innovation, discovery, invention, and entrepreneurship [x2 (2) = 14.238, p = 0.001; Cramer’s V = 0.189]. Pharmacists demonstrated a higher level of trust in the innovative website design for their institution compared with students (25.3% vs. 16.3%, p < 0.001, Cramer’s V = 0.327). However, 60% of the students did not know the innovative design standards for websites, while the corresponding percentage was 37% for the pharmacists (p < 0.001; Cramer’s V = 0.327). The majority of the students were interested in pharmaceutical innovation (81.9%). Unfortunately, 76.3% never studied innovation in their pharmacy curricula. Similarly, most pharmacists (76.4%) considered adopting innovation, but only 30% had a concrete plan. For the field where pharmacists aim to innovate in the next 5 years, new pharmaceutical services were the dominant field (34.6%). Despite a positive attitude and perception, pharmacists and pharmacy students expressed poor knowledge about innovation. Policies to enhance awareness about innovation and professional educational tools should be implemented.

Keywords: pharmacy, innovation, knowledge, attitude, practice

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