Search results for: gender audit
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2852

Search results for: gender audit

2732 Moving beyond the Gender Pay Gap: An Investigation of Pension Gender Inequalities across European Counties

Authors: Enva Doda

Abstract:

Recent statistical analyses within the European Union (EU) underscore the enduring significance of the Gender Pay Gap in amplifying the Gender Pension Gap, a phenomenon resisting proportional reduction over time. This study meticulously calculates the Pension Gap, scrutinizing contributing variables within diverse pension systems. Furthermore, it investigates whether the "unexplained" segment of the Gender Gap correlates with political institutions, economic systems, historical events, or discrimination, utilizing quantitative methods and the Blinder-Oaxaca Decomposition Method to pinpoint potential discriminatory factors. The descriptive analysis reveals a conspicuous Gender Pension Gap across European nations, displaying notable variation. While an overall reduction in the Gender Gap is observed, the degree of improvement varies among countries. Subsequent analyses will delve into the specific reasons or variables influencing distinct Gender Gap percentages, forming the basis for nuanced policy recommendations. This comprehensive research enriches the ongoing discourse on gender equality and economic equity. By focusing on the root causes of the Pension Gap, the study has the potential to instigate policy adjustments, urging policymakers to reassess systemic structures and contribute to informed decision-making. Emphasizing gender equality as essential for a flourishing and resilient economy, the research aspires to drive positive change on academic and policy fronts.

Keywords: blinder Oaxaca decomposition method, discrimination, gender pension gap, quantitative methods, unexplained gender gap

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2731 Influences on Occupational Identity through Trans and Gender Diverse Identity: A Qualitative Study about Work Experiences of Trans and Gender Diverse Individuals

Authors: Robin C. Ladwig

Abstract:

Work experiences and satisfaction as well as the feeling of belonging has been narrowly explored from the perspective of trans and gender diverse individuals. Hence, the study investigates the relationship of values, attitudes, and norms of occupational environments and the working identity of trans and gender diverse people of the Australian workforce. Based on 22 semi-structured interviews with trans and gender diverse individuals regarding their work and career experiences, a first insight about their feeling of belonging through commonality in the workplace could be established. Communality between the values, attitudes and norms of a trans and gender diverse individuals working identities and profession, organization and working environment could increase the feeling of belonging. Further reflection and evaluation of trans and gender diverse identities in the workplace need to be considered to create an equitable and inclusive workplace of the future. Consequently, an essential development step for the future of work and its fundamental values of diversity, inclusion, and belonging will consist of the acknowledgement and inclusion of trans and gender diverse people as part of a broader social identity of the workplace.

Keywords: belonging, future of work, working identity, trans and gender diverse identity

Procedia PDF Downloads 126
2730 Effect of Enterprise Risk Management Commitee on the Financial Performance of Listed Banks in Nigeria

Authors: Joseph Uche Azubike, Evelyn Ngozi Agbasi, M. I. Ogbonna

Abstract:

The audit committee of the board of directors could no longer handle the enterprise's risks. Therefore, a risk management committee was created to control them. Thus, this study examined how enterprise risk management committee characteristics affected Nigerian exchange-listed banks' financial performance from 2013 to 2022. The study's hypotheses and three objectives were to determine how enterprise risk management committee size, composition, and gender diversity affect Nigerian banks' performance. An ex-post facto study design collected secondary data from bank annual reports. We used descriptive statistics, correlation analysis, and Ordinary least square regression to analyze panel data. Enterprise risk management committee size and composition had both negative and no significant effect on bank financial performance in Nigeria, whereas enterprise risk committee gender diversity has a 10% favorable effect. The report advises that adding more women with relevant knowledge to the risk committee to boost performance and allowing women to be at the lead of such risk management could improve bank performance in Nigeria since they are noted to be thorough in their tasks.

Keywords: bank, committee, enterprise, management, performance, risk

Procedia PDF Downloads 43
2729 Media Representations of Gender-Intersectional Analysis of Impact/Influence on Collective Consciousness and Perceptions of Feminism, Gender, and Gender Equality: Evidence from Cultural/Media Sources in Nigeria

Authors: Olatawura O. Ladipo-Ajayi

Abstract:

The concept of gender equality is not new, nor are the efforts and movements toward achieving this concept. The idea of gender equality originates from the early feminist movements of the 1880s and its subsequent waves, all fighting to promote gender rights and equality focused on varying aspects and groups. Nonetheless, the progress and achievement of gender equality are not progressing at similar rates across the world and groups. This uneven progress is often due to varying social, cultural, political, and economic factors- some of which underpin intersectional identities and influence the perceptions of gender and associated gender roles that create gender inequality. In assessing perceptions of gender and assigned roles or expectations that cause inequalities, intersectionality provides a framework to interrogate how these perceptions are molded and reinforced to create marginalization. Intersectionality is increasingly becoming a lens and approach to understanding better inequalities and oppression, gender rights and equality, the challenges towards its achievement, and how best to move forward in the fight for gender rights, inclusion, and equality. In light of this, this paper looks at intersectional representations of gender in the media within cultural/social contexts -particularly entertainment media- and how this influences perceptions of gender and impacts progress toward achieving gender equality and advocacy. Furthermore, the paper explores how various identities and, to an extent, personal experiences play a role in the perceptions of and representations of gender, as well as influence the development of policies that promote gender equality in general. Finally, the paper applies qualitative and auto-ethnographic research methods building on intersectional and social construction frameworks to analyze gender representation in media using a literature review of scholarly works, news items, and cultural/social sources like Nigerian movies. It concludes that media influences ideas and perceptions of gender, gender equality, and rights; there isn’t enough being done in the media in the global south in general to challenge the hegemonic patriarchal and binary concepts of gender. As such, the growth of feminism and the attainment of gender equality is slow, and the concepts are often misunderstood. There is a need to leverage media outlets to influence perceptions and start informed conversations on gender equality and feminism; build collective consciousness locally to improve advocacy for equal gender rights. Changing the gender narrative in everyday media, including entertainment media, is one way to influence public perceptions of gender, promote the concept of gender equality, and advocate for policies that support equality.

Keywords: gender equality, gender roles/socialization, intersectionality, representation of gender in media

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2728 When Women Take the Lead: Exploring the Intersection Between Gender Equality and Women’s Environmental Political Engagement from a Comparative Perspective

Authors: Summer Isaacson

Abstract:

Research on gender differences in environmental behavior has long claimed that women engage less than men in environmental political participation (EPP) (protests, petitions), despite their higher levels of environmental concern and vulnerability. Using recent data from the ISSP’s 2020 Environment module including 28 countries, we revisit the gender gap in EPP. Arguing that increasing gender equality and socio-economic development can allow women to voice their environmental grievances, we use multi-level models to examine the effects of macro-level gender equality on gender differences in environmental protests, petitions, and boycotts. By distinguishing individual from collective and non-confrontational from confrontational engagement forms, this study offers an encompassing understanding of gendered patterns of participation. Women do participate more than men, but mainly in individual and non-confrontational EPP forms (petitions, boycotts) and with substantial variation across countries. Moreover, considering how women have historically been restrained from participating in politics, we argue that structural gender inequality remains an important limitation to women’s engagement. Cross-level interactions indicate that in more egalitarian countries, women are more likely to engage in several types of EPP than men. The study offers new perspectives and findings on gender differences in EPP, highlighting the impact of gender inequality on women’s participation.

Keywords: environmental activism, political participation, gender equality, pro-environmental behavior

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2727 Emotional Intelligence and Gender Role Attitudes of Married Individuals: Moderating Role of Gender and Work Status

Authors: Saima Kalsoom, Sobia Masood, Muhammad Faran

Abstract:

This study aimed to examine the association between emotional intelligence and gender role attitudes of married individuals. Another aim of this study was to test the moderating role of gender work status of married individuals for predicting gender role attitudes from emotional intelligence. A sample of (N = 500) married working men and women (both working & housewives) was approached through purposive convenience sampling technique. The data was collected employing cross-sectional research design. The indigenous versions of the Gender Role Attitudes Scale and perceived Emotional Intelligence Scale were used. The results of alpha coefficients for both the scales and subscales used in this study designated satisfactory evidence for internal consistency and reliability. Assessment of correlation coefficients showed significant positive correlation between gender role attitudes and emotional intelligence, subfactors of emotional intelligence i.e., emotional self-regulation, emotional self-awareness, and interpersonal skills with gender role attitudes. Results of model testing revealed that gender (the effect was significant for women) and work status (the effect was more significant for married working women than married working men and housewives) of the married individuals significantly moderated the relationship between emotional intelligence and gender role attitudes into the positive direction. Further, it was also found that gender and work status also moderated the relationship between emotional self-regulation (as sub factor of emotional intelligence) and gender role attitudes in a positive direction. In conclusion, this empirical evidence is vital contribution derived from the traditional and collectivistic socio-cultural background of Pakistan.

Keywords: gender role attitudes, emotional intelligence, emotional self-regulation, gender, work status, married working women

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2726 Gender and Parenthood in Web 2.0.: Research on Role Distance in a Bulgarian Weblog Dedicated to Motherhood

Authors: Gergana Nenova

Abstract:

The persistence of gender arrangements in childcare has been well-documented and theorized, but we know little on how they have been represented in Web 2.0. by the social actors themselves. This paper relies on Goffman’s concept of role distance to explore the online self-representations of mothers as a group and thus the complicated relationship between gender and parenthood. The object of research is a popular Bulgarian weblog dedicated to motherhood, and its content has been analyzed through content analysis. The results demonstrate that the concept of role distance can be successfully used to illuminate the ways the gendered expectations and norms of parenting are being questioned online. The research contributes both to the understanding of the relevance of the concept of role distance in explaining gender relations and of its increasing importance in Web 2.0.

Keywords: gender, parenthood, role distance, Web 2.0

Procedia PDF Downloads 340
2725 Analyzing the Results of Buildings Energy Audit by Using Grey Set Theory

Authors: Tooraj Karimi, Mohammadreza Sadeghi Moghadam

Abstract:

Grey set theory has the advantage of using fewer data to analyze many factors, and it is therefore more appropriate for system study rather than traditional statistical regression which require massive data, normal distribution in the data and few variant factors. So, in this paper grey clustering and entropy of coefficient vector of grey evaluations are used to analyze energy consumption in buildings of the Oil Ministry in Tehran. In fact, this article intends to analyze the results of energy audit reports and defines most favorable characteristics of system, which is energy consumption of buildings, and most favorable factors affecting these characteristics in order to modify and improve them. According to the results of the model, ‘the real Building Load Coefficient’ has been selected as the most important system characteristic and ‘uncontrolled area of the building’ has been diagnosed as the most favorable factor which has the greatest effect on energy consumption of building. Grey clustering in this study has been used for two purposes: First, all the variables of building relate to energy audit cluster in two main groups of indicators and the number of variables is reduced. Second, grey clustering with variable weights has been used to classify all buildings in three categories named ‘no standard deviation’, ‘low standard deviation’ and ‘non- standard’. Entropy of coefficient vector of Grey evaluations is calculated to investigate greyness of results. It shows that among the 38 buildings surveyed in terms of energy consumption, 3 cases are in standard group, 24 cases are in ‘low standard deviation’ group and 11 buildings are completely non-standard. In addition, clustering greyness of 13 buildings is less than 0.5 and average uncertainly of clustering results is 66%.

Keywords: energy audit, grey set theory, grey incidence matrixes, grey clustering, Iran oil ministry

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2724 Impact of Financial Inclusion on Gender Inequality: An Empirical Examination

Authors: Sumanta Kumar Saha, Jie Qin

Abstract:

This study analyzes the impact of financial inclusion on gender inequality in 126 countries belonging to different income groups during the 2005–2019 period. Due to its positive influence on poverty alleviation, economic growth, women empowerment, and income inequality reduction, financial inclusion may help reduce gender equality. This study constructs a novel composite financial inclusion index and applies both fixed-effect panel estimation and instrumental variable approach to examine the impact of financial inclusion on gender inequality. The results indicate that financial inclusion can reduce gender inequality in developing and low- and lower-middle-income countries, but not in higher-income countries. The impact is not always immediate. Past financial inclusion initiatives have a significant influence on future gender inequality. Financial inclusion is also significant if the poverty level is high and women's access to financial services is low compared to men. When the poverty level is low, or women have equal access to financial services, financial inclusion does not significantly affect gender inequality. The study finds that compulsory education and improvement in institutional quality promote gender equality in developing countries apart from financial inclusion. The study proposes that lower-income countries use financial inclusion initiatives to improve gender equality. Other countries need to focus on other aspects such as promoting educational support and institutional quality improvements to achieve gender equality.

Keywords: financial inclusion, gender inequality, institutional quality, women empowerment

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2723 Horizontal Gender Inequality and Segregation at Workplace in China: Understanding How Implicit and Unconscious Gender Stereotypes Produce and Reinforce Workplace Gender Inequality in China through Interview-Based Qualitative Analysis

Authors: Yiyan Wu

Abstract:

In the past several decades, the market transition in China has brought in not only more opportunities for women in the labor market but also more attention to gender inequality in workplace. Although some pieces of literature have mentioned gender inequality and segregation at workplace in China, the paper looks into the variations of gender inequality and segregation: working women have little feeling about 'hierarchical inequalities', which define the status and position of women at the workplace. However, at the same time, they unconsciously reinforced 'horizontal inequalities', which creates gender segregation across occupations and job titles. Using qualitative interviews with women employers and employees of various occupations and job titles in Eastern and Southern China, this paper finds evidence that working women's understandings of the division of labor based on the characteristics and expectations of women and men are not as a result of rationality and efficiency, but instead, are the products of gendered stereotypes and traditions. However, holding positive views of gender equality at workplace, working women are not aware of the existence and influence of such gendered stereotypes and traditions. By distinguishing the concepts of 'horizontal inequality' and 'hierarchical inequality' with a cultural sociological approach, this paper contributes to the understanding of gender inequality and segregation in contemporary Chinese society. Moreover, this paper explains the logic behind the paradox in which gender inequality and segregation at workplace persist while women are feeling equal.

Keywords: gender equality, segregation, hierarchical inequality, horizontal inequality, China

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2722 Insights on Behavior of Tunisian Auditors

Authors: Dammak Saida, Mbarek Sonia

Abstract:

This paper aims to examine the impact of public interest commitment, the attitude towards independence enforcement, and organizational ethical culture on auditors' ethical behavior. It also tests the moderating effect of gender diversity on these relationships. The sample consisted of 100 Tunisian chartered accountants. An online survey was used to collect the data. Data analysis techniques used to test hypotheses The findings of this study provide practical implications for accounting professionals, regulators, and audit firms as they help understand auditors' beliefs and behaviors, which implies more effective mechanisms for improving their ethical values.

Keywords: public interest, independence, organizational culture, professional behavior, Tunisian auditors

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2721 Deconstruction of Gender Stereotypes through Fashion

Authors: Nihan Akdemir

Abstract:

This research aims to investigate the role of fashion in the context of the deconstruction of gender stereotypes. Expectation of society and culture related to the biological structure of the individual corresponds to the gender. At this point there are some unseen rules which are given to person even from his/her childhoods according to the sex and gender, are called stereotypes. With basic example, girls should wear pink, and the boys should wear blue. Or boys do not wear skirt and the woman must behave like a woman. There are also many many stereotypes like them. But the clothing style the individual uses to express his or her gender identity may not match the expectations of the community and society. In the context of big role of the clothing, these stereotypes could be deconstructed because clothes are the visible expression of gender identity of the person. And fashion is a big part of this structure because fashion is a pioneer of what people wear in other words fashion tells to people what should they wear this season. Nowadays fashion has also meant about expressing identity independent of whether you were born male or female. Many fashion brands prepare their collections in the concept of ‘gender fluid’ by deconstructions. It means that fashion is opening the roads for being more free about the gender identity. The representations of gender fluidity through fashion help bring a sense of normality to people who are trying to find the self-confidence to express who they want to be. Maybe the voice of the streets carries this point to the catwalks firstly, and then it becomes a trend. All these items have been explained with visual images and supported by the literature investigations. And the results are showed that the numbers of collections about it are increasing and fashion sector takes this issue into consideration. And this new approach reached to the streets.

Keywords: fashion, gender identity, gender stereotypes, trend

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2720 Enabling Gender Equality in Leadership: An Exploration of Leadership and Self-Awareness, Using Community Participatory Action Research Methods

Authors: Robyn Jackaman

Abstract:

This research explores the characterization of leadership, self-awareness, and gender identity within a higher educational institution. This is in response to the widely researched area of gender in relation to senior management levels and the contemporary reflection of this issue in leadership, where gender diversity is lacking. Through organizational platforms, the University has self-identified issues relating to gender, equality, and representation. With equality being central to the core of the project, a Community Participatory Action Research approach was implemented. This approach was chosen as it is recognized for facilitating change within community contexts which complements the University Campus culture. Seventeen semi-structured interviews gave qualitative insight into working habitus (from both professional and academic services), leadership attributions and qualities and gender significance within the workplace. The research team (cross-disciplinary) used framework analysis to code and categorized the data. Key findings presented categories in gender significance to personal/work identity, organizational change and positive reflections on leadership characteristics and roles. This research has helped support the creation of tools to better assist the organization in gender equality, inclusion, and leadership development.

Keywords: gendered work, gender equality, leadership, university organization

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2719 Shifting Gender Roles: Exploring Settler Communities in Guam and Bali

Authors: Rochelle Alviz, Kirk Johnson

Abstract:

This study explores the changing nature of gender roles in two traditional island societies. The research focuses particularly on the settler populations within each community (the Filipinos in Guam and the Javanese in Bali). The research seeks to understand the influence of both the forces of globalization and the dynamics of competing cultures on gender roles. To achieve this, a qualitative research design is used, employing in-depth interviews with individuals from both communities and field notes from participant observation. The study finds that globalization and competing cultural norms have influenced traditional gender roles and expectations in two primary areas of social life: the family and the economy. The importance of these two areas of social life to both communities has led to changes and adaptations in gender roles. In the family context, individuals reconcile their traditional gender roles from their country of origin with the dominant or indigenous gender roles of their new place of residence. In the economic context, the study finds that gender roles influence economic participation, including the types of jobs individuals pursue based on their gender roles. The results of the study provide valuable insights into the complexities and nuances of gender roles and the different factors that influence their evolution and adaptation over time. The research also highlights the influence of globalization on traditional societies and settler populations and the ways in which individuals navigate the competing cultural norms and expectations surrounding gender roles. The research contributes to a better understanding of the interplay between culture, globalization, and gender roles and the implications of these changes for individuals and communities.

Keywords: gender roles, culture, settler communities, family, economy, Guam, Bali, globalization

Procedia PDF Downloads 86
2718 Bridging the Gap: Gender Equity in Nigerian Science Education

Authors: Onyia Comfort Ngozi, Iketaku Ifeoma Roseline

Abstract:

Inspite of the laudable goals and objectives in education, Nigerian women, still face a lot of challenges that hinder the personal and national development. There are unbalances between males and females at all levels of the science education sector in Nigeria. Educate a woman, and you educate a nation, and if you educate a man, you educate an individual. It is on this note that the paper focuses on bridging the gender gap as it concerns science education in Nigeria. Suggestions were made as measures of bridging the gender gap in Nigerian education sector. The researchers concluded that achieving gender equality will promote greater equality in employment, help postpone early marriages, reduce infant mortality rates and improve health and education for a future generation. Thus, the paper recommended that government should involve women in policy making to take care of any gender issue and bias that may be included either consciously or not, during formulation stage.

Keywords: education, gender, science education, women, equality

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2717 Gender Equality and the Politics of Presence among the Maasai in Kenya

Authors: Shillah Memusi

Abstract:

Underrepresentation of women in governance structures is a global phenomenon, with patriarchal considerations being among the main, if not the top, reason for this in Sub Saharan Africa. This paper demonstrates that gender norms and informal rules have perpetuated a culture of stereotypical gender roles that have limited women’s public participation and leadership in society. To achieve this, the paper explores barriers to women’s political engagement, and how these are navigated in the face of gender equality laws. Situated in Kenya’s Maasai community, the paper investigates the influence of set laws on the increased involvement of women from the patriarchal community in the political economy. It gives special attention to the intersectionality of formal and informal laws and the subsequent interpretation and implementation of gender equality. The paper then concludes by demonstrating the benefits of exploring alternative gender equality pathways, as informed by contextual realities of settings such as patriarchal communities.

Keywords: equality, Kenya, patriarchy, public participation, women

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2716 Gender Responsiveness of Water, Sanitation Policies and Legal Frameworks at Makerere University

Authors: Harriet Kebirungi, Majaliwa Jackson-Gilbert Mwanjalolo, S. Livingstone Luboobi, Richard Joseph Kimwaga, Consolata Kabonesa

Abstract:

This paper assessed gender responsiveness of water and sanitation policies and legal frameworks at Makerere University, Uganda. The objectives of the study were to i) examine the gender responsiveness of water and sanitation related policies and frameworks implemented at Makerere University; and ii) assess the challenges faced by the University in customizing national water and sanitation policies and legal frameworks into University policies. A cross-sectional gender-focused study design was adopted. A checklist was developed to analyze national water and sanitation policies and legal frameworks and University based policies. In addition, primary data was obtained from Key informants at the Ministry of Water and Environment and Makerere University. A gender responsive five-step analytical framework was used to analyze the collected data. Key findings indicated that the policies did not adequately address issues of gender, water and sanitation and the policies were gender neutral consistently. The national policy formulation process was found to be gender blind and not backed by situation analysis of different stakeholders including higher education institutions like Universities. At Makerere University, due to lack of customized and gender responsive water and sanitation policy and implementation framework, there were gender differences and deficiencies in access to and utilization of water and sanitation facilities. The University should take advantage of existing expertise within them to customize existing national water policies and gender, and water and sanitation sub-sector strategy. This will help the University to design gender responsive, culturally acceptable and environmental friendly water and sanitation systems that provide adequate water and sanitation facilities that address the needs and interests of male and female students.

Keywords: gender, Makerere University, policies, water, sanitation

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2715 Gender and Sexual Education in Morocco

Authors: Zouhair Gassim

Abstract:

The reconfiguration of representations of women's bodies as a "chest of pregnancies", the growing commitment of their bodies to the decision of pregnancies previously monopolized by men, the emergence of new practices of the bodies of men and women suggest that the borders between the masculine and the feminine in Morocco are moving. However, the persistence of sexual violence against girls/women indicates that these changes did not contribute to the lifting of the men's control over the bodies of women. This paper aims to analyze the lessons learned about sex education as a discourse related to the fabric of bodies in relation to sexuality in school in order to understand to what extent this institution contributes to the (re) production of gender inequalities. As a result, the educational discourse on sexuality still remains one of the spaces of resistance against gender equality and thus contributes to the (re) production of gender inequalities.

Keywords: gender, sexual education, Morocco, educational system

Procedia PDF Downloads 148
2714 Unified Theory of Acceptance and Use of Technology in Evaluating Voters' Intention Towards the Adoption of Electronic Forensic Election Audit System

Authors: Sijuade A. A., Oguntoye J. P., Awodoye O. O., Adedapo O. A., Wahab W. B., Okediran O. O., Omidiora E. O., Olabiyisi S. O.

Abstract:

Electronic voting systems have been introduced to improve the efficiency, accuracy, and transparency of the election process in many countries around the world, including Nigeria. However, concerns have been raised about the security and integrity of these systems. One way to address these concerns is through the implementation of electronic forensic election audit systems. This study aims to evaluate voters' intention to the adoption of electronic forensic election audit systems using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. In the study, the UTAUT model which is a widely used model in the field of information systems to explain the factors that influence individuals' intention to use a technology by integrating performance expectancy, effort expectancy, social influence, facilitating conditions, cost factor and privacy factor to voters’ behavioural intention was proposed. A total of 294 sample data were collected from a selected population of electorates who had at one time or the other participated in at least an electioneering process in Nigeria. The data was then analyzed statistically using Partial Least Square Structural Equation Modeling (PLS-SEM). The results obtained show that all variables have a significant effect on the electorates’ behavioral intention to adopt the development and implementation of an electronic forensic election audit system in Nigeria.

Keywords: election Audi, voters, UTAUT, performance expectancy, effort expectancy, social influence, facilitating condition social influence, facilitating conditions, cost factor, privacy factor, behavioural intention

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2713 Gender Moderates the Association Between Symbolization Trait (But Not Internalization Trait) and Smoking Behaviour

Authors: Kuay Hue San, Muaz Haqim Shaharum, Nasir Yusoff

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Gender plays a big role in psychosocial development. This study aimed to investigate whether gender moderates the relationship between moral identity (internalization and symbolization) and risk-smoking behavior. An online cross-sectional study was carried out on 388 (61% female) youths who fulfilled the study’s inclusion and exclusion criteria. While viewing images of smoking behavior, participants rated their emotional state, which ranged from unpleasant to pleasant. Participants were also asked to fill out the eight-item Moral Identity Scale and provide their socio-demographic information. Gender significantly moderated the relationship between symbolization and smoking behavior. However, the moderation effect was not shown by internalization Finding highlights the implication of gender on moral identity and smoking behavior and the importance of considering this in the public health intervention and program.

Keywords: smoking behaviour, gender, emotion, moral identity

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2712 Strengthening Governance in Public Administration: The Strategic Role of Internal Auditing in Enhancing Accountability and Transparency

Authors: Iulian Clain

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In contemporary public administration, the demand for greater accountability, transparency, and efficient governance has intensified, particularly in the face of increasing public scrutiny and fiscal constraints. Internal auditing has emerged as a vital tool in strengthening governance structures, enhancing the effectiveness of public sector institutions, and ensuring compliance with regulatory frameworks. This paper examines the evolving role of internal auditing within public administration, with an emphasis on risk management, regulatory compliance, and fraud prevention. Building on institutional theory and risk management frameworks, this study explores how internal audits contribute to identifying operational inefficiencies, minimizing financial irregularities, and promoting ethical governance practices. Through case studies and comparative analysis of auditing practices across OECD nations, this research provides insights into how strategic internal audits can be harnessed to reinforce public sector governance, thereby improving the delivery of public services. The paper argues that the integration of internal audit findings into decision-making processes enhances not only financial accountability but also policy outcomes, fostering greater public trust in government institutions. Key recommendations are presented on how public institutions can further integrate internal auditing processes to enhance governance outcomes, focusing on best practices for institutionalizing audit functions within public sector governance frameworks. These findings are particularly relevant for policymakers, audit professionals, and public administration leaders striving to achieve better governance, operational efficiency, and integrity in the public sector.

Keywords: internal auditing role, public administration sciences, public administration audit, internal auditing in universities

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2711 Gender Specific Nature of the Fiction Conflict in Modern Feminine Prose

Authors: Baglan Bazylova

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The purpose of our article is to consider the social and psychological conflicts in Lyudmila Petrushevskaya’s stories as an artistic presentation of gender structure of modern society; to reveal originality of the characters’ inner world, the models of their behavior expressing the gender specific nature of modern feminine prose. Gender conflicts have taken the leading place in the modern prose. L. Petrushevskaya represents different types of conflicts including those which are shown in the images of real contradictions in the stories "Narratrix", "Thanks to Life”, "Virgin's Case", "Father and Mother". In the prose of Petrushevskaya the gender conflicts come out in two dimensions: The first one is love relations between a man and a woman. Because of the financial indigence, neediness a woman can’t afford herself even to fall in love and arrange her family happiness. The second dimension is the family conflict because of the male adultery. Petrushevskaya fixed on the unmanifistated conflict in detail. In the real life such gender conflict can appear in different forms but for the writer is important to show it as a life basis, hidden behind the externally safe facade of “the family happiness”. In the stories of L. Petrushevskaya the conflicts reflect the common character of the social and historical situations in which her heroines find themselves, in situations where a woman feels her opposition to the customary mode of life. The types of gender conflicts of these stories differ in character of verbal images. They are presented by the verbal and event ranks creating the conflicts just in operation.

Keywords: gender behavior of heroes, gender conflict, gender picture of the world, gender structure

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2710 Dialect and Gender Variations in the Place and Manner of Articulation of the Korean Fricatives

Authors: Kyung-Im Han

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This study examines dialect and gender variations in the place and manner of articulation between the two Korean fricatives, /s/ and /s’/, as produced by speakers of the Daegu and Jeju dialects. The acoustic parameters of center of gravity and skewness for the place of articulation, and the rise time and the amplitude rise slope for the manner of articulation were measured. The study results revealed a gender effect, but no dialect effect, for the center of gravity and the skewness. No main effect for either the gender or dialect was found for the rise time and the amplitude rise slope. These findings indicated that, with regard to the place of articulation, Korean fricative sound differences are a gender distinction, not a dialectal one.

Keywords: dialect, gender, Korean fricative, manner of articulation, place of articulation, spectral moments

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2709 Closed-Loop Audit of the Degree of the Management of Thrombocytosis in Accordance with Nice Guidance at Roseneath General Practice

Authors: Georgia Mills, Rachel Parsonage

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Thrombocytosis is a platelet count above the upper limit of the normal range. An urgent referral is advised for counts over 1000 x109 and if the count is between 600-1000 x109 with certain conditions/age. A non-urgent referral is warranted when the level is above 450 × 109/L (for more than 3 months) or over 600 × 109/L on at least two occasions (4–6 weeks apart) or within the range 450–600 × 109/L with other haematological abnormalities. The aim of this audit is the assess how well Roseneath's general practice has adhered to the National Institute for Health and Care Excellence (NICE) guidelines for investigations and management of high platelet counts. Through the filtering tool on Vision, all blood results in the surgery were filtered to only show those with a platelet count above 450 x 109 /L. These patients were then analyzed individually to see where they fall on the current NICE guidance pathway for management. The investigations and management of thrombocytosis were generally poor. 60% of those who needed an urgent referral did not have it done. 30% of those who needed a follow-up blood test did not have it done. 60% of those needing a routine referral from complete investigations did not have it done. To improve the knowledge of NICE guidelines within the practice, a teaching session was delivered. Percentages then reached 100% in the 2nd audit. There is a lack of awareness of guidelines and education on thrombocytosis in primary care. Teaching sessions will benefit outcomes greatly

Keywords: platelets, thrombocytosis, management, referral

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2708 Gender Mainstreaming in Public Universities in Mexico

Authors: Carlos David Carrillo Trujillo, Rebelín Echeverría Echeverría, Nancy Evia Alamilla, Rocío Quintal López

Abstract:

Gender as a social construct is a term now widely studied. Within the social sciences it has become very important. In this sense, psychology tries to make some contributions from your area. The intention is to promote equal opportunities for men and women. Social, employment and educational inequities perpetuate sexism, violence and other important social problems in Mexico. The gender perspective is conceptualized as a tool to promote laws, policies, plans, programs and procedures where women are made ​​visible and empowered. The aim of this is the pursuit of equality. Thus, gender mainstreaming is one of the main challenges of education in Mexico. Only a few universities have programs, research or subjects related to the topic. Human resources, and time allocated to teachers are identified as obstacles to the institutionalization of gender. The objective was to make a diagnosis on course offerings and policies on gender. A documentary study and interviews with managers of at least 20 higher education institutions (IES's) were performed. The results indicate the need for greater gender courses, research projects and intervention. The need to promote policies that seek equal opportunities between men and women is also noted.

Keywords: gender mainstreaming, institutionalization, universities, intervention

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2707 Critical Factors of IFRS Adoption in Bank Industries In Middle East Countries

Authors: Benjamin Bae

Abstract:

This study investigates the relationship between the adoption of International Financial Reporting Standards (IFRS) and the performance of banks in a number of Middle East countries. We examine whether performance levels and audit qualities play any role in adopting the International Financial Reporting Standards (IFRS) in Middle East banks. This study hypothesizes that, in general, banks with high performance and audit quality measures tend to adopt the IFRS than low-performing banks, as the adoption of a new standard takes lots of time and expenses, which could be an additional burden to them. The results show that three hypotheses are strongly supported whereas the cultural factor hypothesis is not. Banks with high ROA and ROE tend to adopt IFRS than low-performing banks. Big banks are also more likely to adopt IFRS than small or medium-sized banks. Contrary to the hypothesis, the Islamic bank status as a cultural factor has some positive impact on the adoption of the banks in the region. Overall, this research adds to our understanding of the bank’s performance. First, evidence on the relationship between the adoption of IFRS and the bank’s performance should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s performance measures.

Keywords: IFRS, financial performance, audit quality, culture, firm size

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2706 A House for Men: A Study of the Dong Minority Residential Architecture in the Southern Dialect Areas from a Gender Perspective

Authors: Fung Sze Wai Veera, Peter W. Ferretto

Abstract:

Gender functions as a principle in organizing society based on the cultural meanings given to males and females. It is an essential component in constructing the spatial reality, one that is in most cases in favor of men’s needs and disregards that of women’s. Similar to other minorities in China, men of the Dong community hold the primary position in policymaking, moral standards, social values, and, furthermore, the building of the physical environment. This study, therefore, aims to investigate the residential architecture of Dong through the lens of gender. Specifically, it examines how the patriarchal practice of Dong is manifested in terms of the spatial organization, the architectural feature, and the construction process of Dong houses in the southern dialect areas. While the residential architecture of Dong has been extensively researched, the role of gender culture in designing and constructing it deserves more research attention. Ultimately, the objective of this study is to challenge the notion of gender-inclusive design in the rural China context while opening up a cross-disciplinary discussion concerning Chinese minority architecture and gender studies.

Keywords: Dong minority residential architecture, gender study, built environment, male-dominated society, gender-inclusive design

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2705 Gender Norms and Psychological Mechanisms that Make Sexual Assault Possible

Authors: Moor Avigail

Abstract:

This research examines gender norms that underlie the propensity to commit sexual assault and to carry it out. Factors that have been shown to relate to such propensity will be enumerated and tied to their ramifications. These include sexual objectification of women, endorsement of gender-based rape myths blaming the victim, masculine entitlement, low empathy to victims, along with elevated empathy towards rapists. Heavy use of pornography as well as a misconstruing of the meaning of refusal to sex, have also been implicated. Additionally, a cutting-edge investigation, which we have just completed, examined what seems to occur in the perpetrator's mind during the assault. No research to date has ventured to uncover what essentially allows the rape to be carried out in real time, in the sense of what mental mechanisms go into operation in rapists during the assault itself. Our findings demonstrate that dehumanization and rationalization are pivotal. On the one hand, the perpetrator apparently allows himself to disregard the victim's humanity while simultaneously justifying his actions in relation to the victim's behavior.

Keywords: gender norms, gender psychology, sexual assault, gender

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2704 Midface Trauma: Outpatient Follow-Up and Surgical Treatment Times

Authors: Divya Pathak, James Sloane

Abstract:

Surgical treatment of midface fractures should ideally occur within two weeks of injury, after which bony healing and consolidation make the repair more difficult for the operating surgeon. The oral and maxillofacial unit at the Royal Surrey Hospital is the tertiary referral center for maxillofacial trauma from five regional hospitals. This is a complete audit cycle of midface trauma referrals managed over a one year period. The standard set was that clinical assessment of the midface fracture would take place in a consultant led outpatient clinic within 7 days, and when indicated, surgical fixation would occur within 10 days of referral. Retrospective data was collected over one year (01/11/2018 - 31/12/2019). Three key changes were implemented: an IT referral mailbox, standardization of an on-call trauma table, and creation of a trauma theatre list. Re-audit was carried out over six months completing the cycle. 283 midface fracture referrals were received, of which 22 patients needed surgical fixation. The average time from referral to outpatient follow-up improved from 14.5 days to 8.3 days, and time from referral to surgery improved from 21.5 days to 11.6 days. Changes implemented in this audit significantly improved patient prioritization to appropriate outpatient clinics and shortened time to surgical intervention.

Keywords: maxillofacial trauma, midface trauma, oral and maxillofacial surgery, surgery fixation

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2703 Gender Role Attitudes and Work-Life Balance among Dual-Earner Couples: A Case Study of Pakistan

Authors: Tipu Sultan

Abstract:

The proposed research intends to explore the gender role attitudes and work-life balance among dual-earner couples in Pakistan. With the increase of female labor force participation in Pakistan, the trend of dual-earner couples has been increased than ever before. This new trend of dual-earner families has significantly affected the personal life of dual-earner couples. Due to major change in household structures, the traditions and the routine activities are in continuous transition. Balancing work and family life is more complex in the patriarchal society of Pakistan because of the social expectations of gender roles. A dichotomous behavioral reflection is being observed in Pakistani society. The one group of people having an egalitarian attitude are supporting the new gender roles of females, whereas the other group of people having a traditional mindset is still in the favor of patriarchy. Therefore, gender roles are re-evaluated, and it would be more interesting to raise questions on the interplay of new gender roles and work-life balance among dual-earners. The semi-structured interview guide will be utilized to explore gender role attitudes, ideal and in-practice gender roles, experiences of work-life imbalances/balances, possible strategies to create a balance between work and family life among dual-earner couples.

Keywords: dual-earner couples, gender role attitudes, Pakistan, work-life balance

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