Search results for: scientific literature review
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10504

Search results for: scientific literature review

10414 Document Analysis for Modelling iTV Advertising towards Impulse Purchase

Authors: Azizah Che Omar

Abstract:

The study provides a systematic literature review which analyzed the literature for the purpose of looking for concepts, theories, approaches and guidelines in order to propose a conceptual design model of interactive television advertising toward impulse purchase (iTVAdIP). An extensive review of literature was purposely carried out to understand the concepts of interactive television (iTV). Therefore, some elements; iTV guidelines, advertising theories, persuasive approaches, and the impulse purchase elements were analyzed to reach the scope of this work. The extensive review was also a necessity to achieve the objective of this study, which was to determine the concept of iTVAdIP design model. Through systematic review analysis, this study discovered that all the previous models did not emphasize the conceptual design model of interactive television advertising. As a result, the finding showed that the concept of the proposed model should contain the iTV guidelines, advertising theory, persuasive approach and impulse purchase elements. In addition, a summary diagram for the development of the proposed model is depicted to provide clearer understanding towards the concepts of conceptual design model of iTVAdIP.

Keywords: impulse purchase, interactive television advertising, human computer interaction, advertising theories

Procedia PDF Downloads 351
10413 A Systematic Literature Review on the Prevalence of Academic Plagiarism and Cheating in Higher Educational Institutions

Authors: Sozon, Pok Wei Fong, Sia Bee Chuan, Omar Hamdan Mohammad

Abstract:

Owing to the widespread phenomenon of plagiarism and cheating in higher education institutions (HEIs), it is now difficult to ensure academic integrity and quality education. Moreover, the COVID-19 pandemic has intensified the issue by shifting educational institutions into virtual teaching and assessment mode. Thus, there is a need to carry out an extensive and holistic systematic review of the literature to highlight plagiarism and cheating in both prevalence and form among HEIs. This paper systematically reviews the literature concerning academic plagiarism and cheating in HEIs to determine the most common forms and suggest strategies for resolution and boosting the academic integrity of students. The review included 45 articles and publications for the period from February 12, 2018, to September 12, 2022, in the Scopus database aligned with the Systematic Review and Meta-Analysis (PRISMA) guidelines in the selection, filtering, and reporting of the papers for review from which a conclusion can be drawn. Based on the results, out of the studies reviewed, 48% of the quantitative results of students were plagiarized and obtained through cheating, with 84% coming from the fields of Humanities. Moreover, Psychology and Social Sciences studies accumulated 9% and 7% articles respectively. Based on the results, individual factors, institutional factors, and social and cultural factors have contributed to plagiarism and cheating cases in HEIs. The resolution of this issue can be the establishment of ethical and moral development initiatives and modern academic policies and guidelines supported by technological strategies of testing.

Keywords: plagiarism, cheating, systematic review, academic integrity

Procedia PDF Downloads 48
10412 Financial Instruments Disclosure: A Review of the Literature

Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power

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Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.

Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure

Procedia PDF Downloads 394
10411 Schizophrenia in Childhood and Adolescence: Research Topics and Applied Methodology

Authors: Jhonas Geraldo Peixoto Flauzino, Pedro Pompeo Boechat Araujo, Alexia Allis Rocha Lima, Giovanna Biângulo Lacerda Chaves, Victor Ryan Ferrão Chaves

Abstract:

Schizophrenia is characterized as a set of psychiatric signs and symptoms (syndrome) that commonly erupt in the stages of adolescence or early adulthood, being recognized as one of the most serious diseases, as it causes important problems during the life of the patient. carrier - both in mental health and in physical health and in social life. Objectives: This is an integrative literature review that aimed to verify what has been produced of scientific knowledge in the field of child and adolescent psychiatry regarding schizophrenia in these stages of life, correlated to the most discussed themes and methodologies of choice for the preparation of studies. Methods: Articles were selected from the following databases: Virtual Health Library and CAPES Journal Portal, published in the last five years; and on Google Scholar, published in 2021, totaling 62 works, searched in September 2021. Results: The studies focus mainly on diagnosis through the DSM-V (25.8%), on drug treatment (25.8%) and in psychotherapy (24.2%), most of them in the literature review format: integrative (27.4%) and systematic (24.2%). Conclusion: The themes and study methods are redundant, and do not cover in depth the immense aspects that encompass Schizophrenia in Childhood and Adolescence, giving attention to the disease in a general way or focusing on the adult patient.

Keywords: schizophrenia, mental health, childhood, adolescence

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10410 Cross Line of Causality in Childhood Stuttering between Psychology and Neurolinguistics: Systematic Literature Review and Meta-Analysis

Authors: Sadeq Al Yaari, Muhammad Alkhunayn, Ayman Al Yaari, Montaha Al Yaari, Aayah Al Yaari, Adham Al Yaari, Sajedah Al Yaari, Fatehi Eissa

Abstract:

Stuttering is a multidimensional disorder that is influenced by different factors. As a result of their un-understanding of the genuine reasons behind stuttering, psychiatrists and Speech and Language Pathologists/Therapists (SLP/Ts) are often unfamiliar with the psychoneurolinguistic characteristics, support needs, and the disability measurement impacting requested rehabilitation of the stuttering population. PubMed, PsycInfo, Web of Science, Scopus, and Google scholar searches, in addition to some unpublished literature, were conducted in this Systematic Literature Review and Meta-analysis (SLR and Meta-analysis) to identify whether stuttering is caused by psychological or neurological reasons. The study concluded that psychological, not neurolinguistic factors were identified as most significant for the causality of childhood stuttering. Stutterers have intact language skills, but impaired ability more to communicate with others than to form letters in the brain or to articulate them. The study recommends research in the future that sheds light on the adult stuttering population often left out of the focus of diagnosis and in need of further exploration vis-a-vis issues they encounter, as well as the possible ways to deal with them psychoneurolinguistically.

Keywords: causality, childhood stuttering, psychology, neurolinguistics, systematic literature review, meta-analysis

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10409 The Determinants of Enterprise Risk Management: Literature Review, and Future Research

Authors: Sylvester S. Horvey, Jones Mensah

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The growing complexities and dynamics in the business environment have led to a new approach to risk management, known as enterprise risk management (ERM). ERM is a system and an approach to managing the risks of an organization in an integrated manner to achieve the corporate goals and strategic objectives. Regardless of the diversities in the business environment, ERM has become an essential factor in managing individual and business risks because ERM is believed to enhance shareholder value and firm growth. Despite the growing number of literature on ERM, the question about what factors drives ERM remains limited. This study provides a comprehensive literature review of the main factors that contribute to ERM implementation. Google Scholar was the leading search engine used to identify empirical literature, and the review spanned between 2000 and 2020. Articles published in Scimago journal ranking and Scopus were examined. Thirteen firm characteristics and sixteen articles were considered for the empirical review. Most empirical studies agreed that firm size, institutional ownership, industry type, auditor type, industrial diversification, earnings volatility, stock price volatility, and internal auditor had a positive relationship with ERM adoption, whereas firm size, institutional ownership, auditor type, and type of industry were mostly seen be statistically significant. Other factors such as financial leverage, profitability, asset opacity, international diversification, and firm complexity revealed an inconclusive result. The growing literature on ERM is not without limitations; hence, this study suggests that further research should examine ERM determinants within a new geographical context while considering a new and robust way of measuring ERM rather than relying on a simple proxy (dummy) for ERM measurement. Other firm characteristics such as organizational culture and context, corporate scandals and losses, and governance could be considered determinants of ERM adoption.

Keywords: enterprise risk management, determinants, ERM adoption, literature review

Procedia PDF Downloads 157
10408 Data Science in Military Decision-Making: A Semi-Systematic Literature Review

Authors: H. W. Meerveld, R. H. A. Lindelauf

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In contemporary warfare, data science is crucial for the military in achieving information superiority. Yet, to the authors’ knowledge, no extensive literature survey on data science in military decision-making has been conducted so far. In this study, 156 peer-reviewed articles were analysed through an integrative, semi-systematic literature review to gain an overview of the topic. The study examined to what extent literature is focussed on the opportunities or risks of data science in military decision-making, differentiated per level of war (i.e. strategic, operational, and tactical level). A relatively large focus on the risks of data science was observed in social science literature, implying that political and military policymakers are disproportionally influenced by a pessimistic view on the application of data science in the military domain. The perceived risks of data science are, however, hardly addressed in formal science literature. This means that the concerns on the military application of data science are not addressed to the audience that can actually develop and enhance data science models and algorithms. Cross-disciplinary research on both the opportunities and risks of military data science can address the observed research gaps. Considering the levels of war, relatively low attention for the operational level compared to the other two levels was observed, suggesting a research gap with reference to military operational data science. Opportunities for military data science mostly arise at the tactical level. On the contrary, studies examining strategic issues mostly emphasise the risks of military data science. Consequently, domain-specific requirements for military strategic data science applications are hardly expressed. Lacking such applications may ultimately lead to a suboptimal strategic decision in today’s warfare.

Keywords: data science, decision-making, information superiority, literature review, military

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10407 A Literature Review on Banks’ Profitability and Risk Adjustment Decisions

Authors: Libena Cernohorska, Barbora Sutorova, Petr Teply

Abstract:

There are pending discussions over an impact of global regulatory efforts on banks. In this paper we present a literature review on the profitability-risk-capital relationship in banking. Research papers dealing with this topic can be divided into two groups: the first group focusing on a capital-risk relationship and the second group analyzing a capital-profitability relationship. The first group investigates whether the imposition of stricter capital requirements reduces risk-taking incentives of banks based on a simultaneous equations model. Their model pioneered the idea that the changes in both capital and risk have endogenous and exogenous components. The results obtained by the authors indicate that changes in the capital level are positively related to the changes in asset risk. The second group of the literature concentrating solely on the relationship between the level of held capital and bank profitability is limited. Nevertheless, there are a lot of studies dealing with the banks’ profitability as such, where bank capital is very often included as an explanatory variable. Based on the literature review of dozens of relevant papers in this study, an empirical research on banks’ profitability and risk adjustment decisions under new banking rules Basel III rules can be easily undertaken.

Keywords: bank, Basel III, capital, decision making, profitability, risk, simultaneous equations model

Procedia PDF Downloads 475
10406 A Review on the Use of Salt in Building Construction

Authors: Vesna Pungercar, Florian Musso

Abstract:

Identifying materials that can substitute rare or expensive natural resources is one of the key challenges for improving resource efficiency in the building sector. With a growing world population and rising living standards, more and more salt is produced as waste through seawater desalination and potash mining processes. Unfortunately, most of the salt is directly disposed of into nature, where it causes environmental pollution. On the other hand, salt is affordable, is used therapeutically in various respiratory treatments, and can store humidity and heat. It was, therefore, necessary to determine salt materials already in use in building construction and their hygrothermal properties. This research aims to identify salt materials from different scientific branches and historically, to investigate their properties and prioritize the most promising salt materials for indoor applications in a thermal envelope. This was realized through literature review and classification of salt materials into three groups (raw salt materials, composite salt materials, and processed salt materials). The outcome of this research shows that salt has already been used as a building material for centuries and has a potential for future applications due to its hygrothermal properties in a thermal envelope.

Keywords: salt, building material, hygrothermal properties, environment

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10405 Implementing Action Research in EFL/ESL Classrooms: A Systematic Review of Literature 2010-2019

Authors: Amira D. Ali

Abstract:

Action research studies in education often address learners’ needs and empower practitioner-researcher to effectively change instructional practices and school communities. A systematic review of action research (AR) studies undertaken in EFL/ESL settings was conducted in this paper to systematically analyze empirical studies on action research published within a ten-year period (between 2010 and 2019). The review also aimed at investigating the focal strategies in teaching the language skills at school level and evaluating the overall quality of AR studies concerning focus, purpose, methodology and contribution. Inclusion criteria were established and 41 studies that fit were finally selected for the systematic review. Garrard’s (2007) Matrix Method was used to structure and synthesize the literature. Results showed a significant diversity in teaching strategies and implementation of the AR model. Almost a quarter of the studies focused on improving writing skills at elementary school level. In addition, findings revealed that (44%) of the studies used a mixed approach followed by qualitative method approach (41%), whereas only (15%) employed quantitative methodology. Research gaps for future action research in developing language skills were pointed out, and recommendations were offered.

Keywords: action research, EFL/ESL context, language skills, systematic review

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10404 The Impact of Social Enterprises on Women Empowerment in South Asia: A Systematic Review

Authors: Saba Aziz

Abstract:

Social enterprises are playing a growing role in transforming the lives of individuals and communities around the world, providing innovative solutions to critical social and environmental issues such as education, job creation, and health care. Women are increasingly utilising services of these enterprises to overcome socio-economic constraints and increase their access to business and market. This article systematically reviews the available literature on the role of social enterprises on women's empowerment in South Asia. Twelve key terms were specified and researched on five databases. Some of the literature was excluded based on the lack of evidence on the involvement of social enterprises. Remaining literature was rated according to the quality; due to methodological inconsistency, the findings are presented in a descriptive form. The relevant studies review the impact of social enterprises on women’s economic, social, relational, health, personal and political aspects of empowerment. In discussion, we outline areas for further research on social enterprises activity that impacts women’s overall empowerment specifically in South Asia.

Keywords: social enterprise, women empowerment, systematic review, well-being, social impact, micro finance, South Asia, Pakistan

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10403 On the Significance of Preparing a Professional Literature Review in EFL Context

Authors: Fahimeh Marefat, Marzieh Marefat

Abstract:

The present research is inspired by the comment that “A substantive, thorough, sophisticated literature review is a precondition for doing substantive, thorough, sophisticated research”. This study is a report on an action research to solve my problem of preparing students to write a Literature Review (LR) that is more than mere cut and paste. More specifically, this study was initiated to discover whether there is an impact of equipping students with tools to write LR on the quality of research and on their view on LR significance. The participants were twenty-four Iranian TEFLers at Allameh Tabataba’i University. they were taking their advanced writing course with the lead researcher. We met once a week for 90 minutes for five weeks followed by individual consultations. Working through a process approach, and implementing tasks, the lead researcher ran workshops implementing different controlled assignments and subsequent activities to lead students to practice appropriate source use on multiple drafts: From choosing the topic, finding sources, forming questions, preparing quotation, paraphrase, and summary note cards, to outlining and most importantly introducing them the tools to evaluate prior research and offer their own take of it and finally synthesizing and incorporating the notes into the body of the LR section of their papers. The LR scoring rubric was implemented and a note was emailed to the students asking about their views. It was indicated that awareness raising and detailed explicit instruction improved the LR quality compared to their previous projects. Interestingly enough, they acknowledged how LR shaped all stages of their research, a further support for the notion of “being scholars before researchers”. The key to success is mastery over the literature which translates into extensive reading and critically appraising it.

Keywords: controlled tasks, critical evaluation, review of literature, writing synthesis

Procedia PDF Downloads 335
10402 A Review on Medical Image Registration Techniques

Authors: Shadrack Mambo, Karim Djouani, Yskandar Hamam, Barend van Wyk, Patrick Siarry

Abstract:

This paper discusses the current trends in medical image registration techniques and addresses the need to provide a solid theoretical foundation for research endeavours. Methodological analysis and synthesis of quality literature was done, providing a platform for developing a good foundation for research study in this field which is crucial in understanding the existing levels of knowledge. Research on medical image registration techniques assists clinical and medical practitioners in diagnosis of tumours and lesion in anatomical organs, thereby enhancing fast and accurate curative treatment of patients. Literature review aims to provide a solid theoretical foundation for research endeavours in image registration techniques. Developing a solid foundation for a research study is possible through a methodological analysis and synthesis of existing contributions. Out of these considerations, the aim of this paper is to enhance the scientific community’s understanding of the current status of research in medical image registration techniques and also communicate to them, the contribution of this research in the field of image processing. The gaps identified in current techniques can be closed by use of artificial neural networks that form learning systems designed to minimise error function. The paper also suggests several areas of future research in the image registration.

Keywords: image registration techniques, medical images, neural networks, optimisaztion, transformation

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10401 Role of Teachers in Fostering the Culture of Peace in Higher Education Context: A Literature Review

Authors: Maliheh Rezaei

Abstract:

Peace education has been introduced into many higher educational contexts by designing different programs, expecting to result in constructive changes, specifically in post-conflict countries. Teachers are the potential agents of positive change who play a major role in fostering the culture of peace in their classes. The purpose of this literature review was thus to evaluate the implementation of peace pedagogies by teachers in the context of higher education. More specifically, it addressed a) the role and characteristics of teachers and b) the pedagogies that they used to construct the culture of peace. The systematic literature review was used and several inclusion criteria were applied. Only papers published in English, which contained the keywords of university, higher education, peace, peace education, and similar derivatives such as ‘peacebuilding’ in their title and/or abstract, were included in this review. Moreover, only papers that dealt with the actual implementation of peace education theories were investigated. Findings highlighted that most teachers relied on pedagogies adopted from social justice, global citizenship, and positive psychology practices aiming to foster positive human traits such as resilience, empathy and reflection that were also believed to play an important role in peacebuilding efforts. Nevertheless, the incorporation of peace remained peripheral. The main challenge to incorporate the tenets of peace education was the shortage of teachers who were skilled and qualified enough to incorporate and promote the culture of peace in their classes. This literature review presents the body of research that has linked peace education to Higher Education. Therefore, it informs teachers about the potential roles they have in creating a peaceful and sustainable future. It also presents them with more effective pedagogies and practices to successfully integrate peace-related activities in Higher Education.

Keywords: culture of peace, higher education, teacher, pedogogy

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10400 Literature Review of Empirical Studies on the Psychological Processes of End-of-Life Cancer Patients

Authors: Kimiyo Shimomai, Mihoko Harada

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This study is a literature review of the psychological reactions that occur in end-of-life cancer patients who are nearing death. It searched electronic databases and selected literature related to psychological studies of end-of-life patients. There was no limit on the search period, and the search was conducted until the second week of December 2021. The keywords were specified as “death and dying”, “terminal illness”, “end-of-life”, “palliative care”, “psycho-oncology” and “research”. These literatures referred to Holly (2017): Comprehensive Systematic Review for Advanced Practice Nursing, P268 Figure 10.3 to ensure quality. These literatures were selected with a dissertation score of 4 or 5. The review was conducted in two stages with reference to the procedure of George (2002). First, these references were searched for keywords in the database, and then relevant references were selected from the psychology and nursing studies of end-of-life patients. The number of literatures analyzed was 76 for overseas and 17 for domestic. As for the independent variables, "physical variable" was the most common in 36 literatures (66.7%), followed by "psychological variable" in 35 literatures (64.8%), "spiritual variable" in 21 literatures (38%), and "social variable" in 17 literatures. (31.5%), "Variables related to medical care / treatment" were 16 literatures (29.6%). To summarize the relationship between these independent variables and the dependent variable, when the dependent variable is "psychological variable", the independent variables are "psychological variable", "social variable", and "physical variable". Among the independent variables, the physical variables were the most common. The psychological responses that occur in end-stage cancer patients who are nearing death are mutually influenced by psychological, social, and physical variables. Therefore, it supported the "total pain" advocated by Cicely Saunders.

Keywords: cancer patient, end-of-life, literature review, psychological process

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10399 The Role of Environmental Citizenship in Household Waste Management

Authors: Lizette Grobler

Abstract:

Although the notion of environmental citizenship has become an established concept linked to scholarship on sustainability internationally, it is not the case in South Africa. This literature review aims to investigate whether the concept is a viable construct in the South African household waste management context. This literature review firstly examines different approaches to environmental citizenship and the normative notions of environmental values, attitudes, and behaviour advocated by proponents of each tradition. Secondly, this paper deals with the application of environmental citizenship as a measure to address household waste. Thirdly, this paper interrogates the utilization of the concept in South African scholarly literature on waste management. The paper argues for the introduction of the concept as a potential approach to behavioural change in the household waste management context.

Keywords: environmental citizenship, environmental responsibility, household waste, ownership of waste

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10398 Conditions Required for New Sector Emergence: Results from a Systematic Literature Review

Authors: Laurie Prange-Martin, Romeo Turcan, Norman Fraser

Abstract:

The aim of this study is to identify the conditions required and describe the process of emergence for a new economic sector created from new or established businesses. A systematic literature review of English-language studies published from 1983 to 2016 was conducted using the following databases: ABI/INFORM Complete; Business Source Premiere; Google Scholar; Scopus; and Web of Science. The two main terms of business sector and emergence were used in the systematic literature search, along with another seventeen synonyms for each these main terms. From the search results, 65 publications met the requirements of an empirical study discussing and reporting the conditions of new sector emergence. A meta-analysis of the literature examined suggest that there are six favourable conditions and five key individuals or groups required for new sector emergence. In addition, the results from the meta-analysis showed that there are eighteen theories used in the literature to explain the phenomenon of new sector emergence, which can be grouped in three study disciplines. With such diversity in theoretical frameworks used in the 65 empirical studies, the authors of this paper propose the development of a new theory of sector emergence.

Keywords: economic geography, new sector emergence, economic diversification, regional economies

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10397 Developing a Group Guidance Framework: A Review of Literature

Authors: Abdul Rawuf Hussein, Rusnani Abdul Kadir, Mona Adlina Binti Adanan

Abstract:

Guidance program has been an essential approach in helping professions from many institutions of learning as well as communities, organizations, and clinical settings. Although the term varies depending on the approaches, objectives, and theories, the core and central element is typically developmental in nature. In this conceptual paper, the researcher will review literature on the concept of group guidance, its impact on students’ and individual’s development, developing a guidance module and proposing a synthesised framework for group guidance program.

Keywords: concept, framework, group guidance, module development

Procedia PDF Downloads 501
10396 Understanding the Human Element in Cybersecurity: A Literature Review and Recommendations

Authors: Sadiq Nasir

Abstract:

The need for strong cybersecurity measures has been brought to light by society's growing reliance on technology. Cybersecurity breaches continue, with the human aspect playing a crucial role, despite the availability of technology remedies. By analyzing the most recent findings in this area of research on awareness, attitudes, and behaviour, this literature review seeks to comprehend the human element in cybersecurity. A thorough overview of the most recent studies and gaps in the body of knowledge will be determined through a systematic examination of the literature. The paper indicates that in order to address the human component in cybersecurity, a socio-technical strategy is required, and it advocates for additional study in order to fully comprehend the consequences of various interventions. The findings of this study will increase our understanding of cybersecurity and have useful ramifications for companies wanting to strengthen their cybersecurity posture.

Keywords: cybersecurity, cybersecurity awareness, human factor in security, human security

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10395 Extremely Low-Frequency Magnetic Field; An Invisible Risk Association between High Power Transmission Lines and Childhood Leukemia and Adult Brain Cancer: Literature Review

Authors: Ali Azeem, Seung-Cheol Hong

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This study focuses on the epidemiological association between childhood leukaemia & adult brain cancer to offer strong evidence that extremely low-frequency magnetic field (ELF-MF) produced from power lines caused cancer. It also gives a comprehensive literature review on epidemiological studies of ELF-MF risk associated with HVTL and childhood leukaemia & adult brain cancer. From the literature review, it is concluded that there is a weak association present between ELF-MF and childhood leukaemia. No consistent association was present between brain cancer and ELF-MF. This study is done on Scielo data and PubMed using the terms extremely low-frequency magnetic field (ELF-MF+cancer), adult brain cancer, high power transmission lines, etc., for the past 10 years.

Keywords: childhood leukaemia, high voltage transmission lines, acute lymphoblastic leukaemia, power lines

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10394 The Truism of the True and Fair View of Auditor’s Report

Authors: Ofuan James Ilaboya, Okhae J. Ibhadode

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The objective of this paper is to theoretically examine the truism of the “true and fair view” in the context of financial reporting. The paper examines the concepts such as true, fair, true and fair view, problems of true and fair view, the origin/history of true and fair view, review of attributes and key issues relating to true and fair view. The methodological approach adopted in this paper is library-based research, focusing on the review of relevant and related extant literature. The findings based on the review of relevant and related literature is suggestive of the fact that the true and fair concept in financial reporting environment is contentious. The study concludes that given the circumstances as chronicled on this paper, it is evident that the truism of the true and fair view of the auditor’s opinion is under serious threat. The way forward may be for the auditor to certify the accuracy and the correctness of the financial statement. While this position being canvassed here may help to substantially bridge the age-long expectation gap, it may as well require an upward review of the current audit fee structure in order to be able to operationalize the onerous task of certifying the accuracy and correctness of the financial statement. This position is contentious and will require a robust consideration which is not within the purview of the present review.

Keywords: fiduciary duty, financial statement, true and correct, true and fair

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10393 Social Enterprise Strategies for Financial Sustainability in the Economic Literature

Authors: Adam Bereczk

Abstract:

Due to persistent socioeconomic problems regarding sustainability and labour market equilibrium in Europe, the subjects of social economy gained considerable academic attention recently. At the meantime, social enterprises pursuing the double bottom line criteria, struggling to find the proper management philosophies and strategies to make their social purpose business financially sustainable. Despite the strategic management literature was developed mainly on the bases of large corporations, in the past years, the interpretation of strategy concepts became a frequent topic in scientific discussions in the case of small and medium-sized enterprises also. The topic of strategic orientations is a good example of the trend. However, less is known about the case of social enterprises, despite the fact, the majority of them are small businesses engaged in real business activities. The main purpose of this work is to give a comprehensive summary of different perspectives regarding the interpretations of strategic orientations of social enterprises. The novelty of this work is it shows the previous outcomes and models of scholars from various fields of economic science who tried to intertwine the two spheres in different forms, methodize the findings and draw attention to the shortcomings.

Keywords: social enterprises, business sustainability, strategic orientations, literature review

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10392 A Review on Upcycling: Current Body of Literature, Knowledge Gaps and a Way Forward

Authors: Kyungeun Sung

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Upcycling is a process in which used materials are converted into something of higher value and/or quality in their second life. It has been increasingly recognised as one promising means to reduce material and energy use and also to engender sustainable production and consumption. For this reason and other foreseeable benefits, the concept of upcycling has received more attention from numerous researchers and business practitioners in recent years. This has been seen in the growing number of publications on this topic since the 1990s. However, the overall volume of literature dealing with upcycling is still low and no major review has been presented. Therefore, in order to further establish this field, this paper analyses and summarises the current body of literature on upcycling, focusing on different definitions, trends in practices, benefits, drawbacks and barriers in a number of subject areas and gives suggestions for future research by illuminating knowledge gaps in the area of upcycling.

Keywords: circular economy, cradle to cradle, sustainable production and consumption, upcycling, waste management

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10391 A Review of Existing Turnover Intention Theories

Authors: Pauline E. Ngo-Henha

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Existing turnover intention theories are reviewed in this paper. This review was conducted with the help of the search keyword “turnover intention theories” in Google Scholar during the month of July 2017. These theories include: The Theory of Organizational Equilibrium (TOE), Social Exchange Theory, Job Embeddedness Theory, Herzberg’s Two-Factor Theory, the Resource-Based View, Equity Theory, Human Capital Theory, and the Expectancy Theory. One of the limitations of this review paper is that data were only collected from Google Scholar where many papers were sometimes not freely accessible. However, this paper attempts to contribute to the research in clarifying the distinction between theories and models in the context of turnover intention.

Keywords: Literature Review, Theory, Turnover, Turnover intention

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10390 Performance in Police Organizations: Approaches from the Literature Review

Authors: Felipe Haleyson Ribeiro dos Santos, Edson Ronaldo Guarido Filho

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This article aims to review the literature on performance in police organizations. For that, the inOrdinatio method was adopted, which defines the form of selection and classification of articles. The search was carried out in databases, which resulted in a total of 619 documents that were cataloged and classified with the support of the Mendeley software. The theoretical scope intended here is to identify how performance in police organizations has been studied. After deepening the analysis and focusing on management, it was possible to classify the articles into three levels: individual, organizational, and institutional. However, to our best knowledge, no studies were found that addressed the performance relationship between the levels, which can be seen as a suggestion for further research.

Keywords: police management, performance, management, multi-level

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10389 Elder Abuse Interventions: What We Know and What We Need to Know

Authors: Sepali Guruge

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Background: There is an increase in interest among health care professionals and social workers in understanding how best to identify, mitigate, and prevent elder abuse. Purpose & method: Based on a recently completed scoping review of related literature, this paper will focus on the current state of knowledge on elder abuse interventions. Results: The results will be presented in light of the fact that limited literature exists on primary prevention of elder abuse. The existing literature on interventions to reduce or stop abuse will be critically examined in terms of their effectiveness. Particular attention will be paid to interventions such as relocation of older adults experiencing abuse, in-home assessments, empowerment and psycho-educational support for older adults. Conclusions: Overall, multi-stakeholder collaborative, community-based interventions should be designed to identify, mitigate, and prevent elder abuse.

Keywords: elder abuse, interventions, scoping review, prevention

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10388 Identifying Enablers and Barriers of Healthcare Knowledge Transfer: A Systematic Review

Authors: Yousuf Nasser Al Khamisi

Abstract:

Purpose: This paper presents a Knowledge Transfer (KT) Framework in healthcare sectors by applying a systematic literature review process to the healthcare organizations domain to identify enablers and barriers of KT in Healthcare. Methods: The paper conducted a systematic literature search of peer-reviewed papers that described key elements of KT using four databases (Medline, Cinahl, Scopus, and Proquest) for a 10-year period (1/1/2008–16/10/2017). The results of the literature review were used to build a conceptual framework of KT in healthcare organizations. The author used a systematic review of the literature, as described by Barbara Kitchenham in Procedures for Performing Systematic Reviews. Findings: The paper highlighted the impacts of using Knowledge Management (KM) concept at a healthcare organization in controlling infectious diseases in hospitals, improving family medicine performance and enhancing quality improvement practices. Moreover, it found that good-coding performance is analytically linked with a knowledge sharing network structure rich in brokerage and hierarchy rather than in density. The unavailability or ignored of the latest evidence on more cost-effective or more efficient delivery approaches leads to increase the healthcare costs and may lead to unintended results. Originality: Search procedure produced 12,093 results, of which 3523 were general articles about KM and KT. The titles and abstracts of these articles had been screened to segregate what is related and what is not. 94 articles identified by the researchers for full-text assessment. The total number of eligible articles after removing un-related articles was 22 articles.

Keywords: healthcare organisation, knowledge management, knowledge transfer, KT framework

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10387 A Literature Review on the Role of Local Potential for Creative Industries

Authors: Maya Irjayanti

Abstract:

Local creativity utilization has been a strategic investment to be expanded as a creative industry due to its significant contribution to the national gross domestic product. Many developed and developing countries look toward creative industries as an agenda for the economic growth. This study aims to identify the role of local potential for creative industries from various empirical studies. The method performed in this study will involve a peer-reviewed journal articles and conference papers review addressing local potential and creative industries. The literature review analysis will include several steps: material collection, descriptive analysis, category selection, and material evaluation. Finally, the outcome expected provides a creative industries clustering based on the local potential of various nations. In addition, the finding of this study will be used as future research reference to explore a particular area with well-known aspects of local potential for creative industry products.

Keywords: business, creativity, local potential, local wisdom

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10386 Climate Change Adaptation Strategy Recommended for the Conservation of Biodiversity in Western Ghats, India

Authors: Mukesh Lal Das, Muthukumar Muthuchamy

Abstract:

Climate change Adaptation strategy (AS) is a scientific approach to dealing with the impacts of climate change (CC). Efforts are being made to contain the global emission of greenhouse gas within threshold limits, thereby limiting the rise of global temperature to an optimal level. Global Climate change is a spontaneous process; therefore, reversing the damage would take decades. The climate change adaptation strategy recommended by various stakeholders could be a key to resilience for biodiversity. The Indian Government has constituted the panel to synthesize the climate change action report at the federal and state levels. This review scavenged the published literature on the Western Ghats hotspots. And highlight the adaptation strategy recommended by diverse scientific actors to conserve biodiversity. It also reviews the grey literature adopted by state and federal governments and its effectiveness in mitigating the impacts on biodiversity. We have narrowed the scope of interest to the state action report by 6 Indian states such as Gujarat, Maharashtra, Goa, Karnataka, Kerala and Tamil Nadu, which host Western Ghats global biodiversity hotspot. Western Ghats(WGs) act as the water tower to the peninsular part of India, and its extensive watershed caters to the water demand of the Industry sector, Agriculture and urban community. Conservation of WGs is the key to the prosperity of Peninsular India. The global scientific community suggested more than 600+ Climate change adaptation strategies for the policymakers, stakeholders, and other state actors to take proactive actions. The preliminary analysis of the federal and the state action plan on climate change in the wake of CC indicate inadequacy in motion as per recommended scientific adaptation strategies. Tamil Nadu and Kerala state constitute nine effective adaptation strategies out of the 40+ recommended for Western Ghats conservation. And other four states' adaptation strategies are deficient, confusing and vague. Western Ghats' resilience capacity will soon or might have reached its threshold, and the frequency of severe drought and flash floods might upsurge manifold in the decades to come. The lack of a clear roadmap to climate change adaptation strategies in the federal and state action stirred us to identify the gap and address it by offering a holistic approach to WGs biodiversity conservation.

Keywords: adaptation strategy, biodiversity conservation, climate change, resilience, Western Ghats

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10385 The Descending Genicular Artery Perforator Free Flap as a Reliable Flap: Literature Review

Authors: Doran C. Kalmin

Abstract:

The descending genicular artery (DGA) perforator free flap provides an alternative to free flap reconstruction based on a review of the literature detailing both anatomical and clinical studies. The descending genicular artery (DGA) supplies skin, muscle, tendon, and bone located around the medial aspect of the knee that has been used in several pioneering reports in reconstructing defects located in various areas throughout the body. After the success of the medial femoral condyle flap in early studies, a small number of studies have been published detailing the use of the DGA in free flap reconstruction. Despite early success in the use of the DGA flap, acceptance within the Plastic and Reconstructive Surgical community has been limited due primarily to anatomical variations of the pedicle. This literature review is aimed at detailing the progression of the DGA perforator free flap and its variations as an alternative and reliable free flap for reconstruction of composite defects with an exploration into both anatomical and clinical studies. A literature review was undertaken, and the progression of the DGA flap is explored from the early review by Acland et al. pioneering the saphenous free flap to exploring modern changes and studies of the anatomy of the DGA. An extensive review of the literature was undertaken that details the anatomy and its variations, approaches to harvesting the flap, the advantages, and disadvantages of the DGA perforator free flap as well as flap outcomes. There are 15 published clinical series of DGA perforator free flaps that incorporate cutaneous, osteoperiosteal, cartilage, osteocutaneous, osteoperiosteal and muscle, osteoperiosteal and subcutaneous and tendocutatenous. The commonest indication for using a DGA free flap was for non-union of bone, particularly that of the scaphoid whereby the medial femoral condyle could be used. In the case series, a success rate of over 90% was established, showing that these early studies have had good success with a wide range of tissue transfers. The greatest limitation is the anatomical variation of the DGA and therefore, the challenges associated with raising the flap. Despite the variation in anatomy and around 10-15% absence of the DGA, the saphenous artery can be used as well as the superior medial genicular artery if the vascular bone is required as part of the flap. Despite only a handful of anatomical and clinical studies describing the DGA perforator free flap, it ultimately provides a reliable flap that can include a variety of composite structure used for reconstruction in almost any area throughout the body. Although it has limitations, it provides a reliable option for free flap reconstruction that can routinely be performed as a single-stage procedure.

Keywords: anatomical study, clinical study, descending genicular artery, literature review, perforator free flap reconstruction

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