Search results for: psychological capital leadership competence
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4813

Search results for: psychological capital leadership competence

3103 Investigations at the Settlement of Oglankala

Authors: Ayten Tahirli

Abstract:

Settlements and grave monuments discovered by archeological excavations conducted in Nakhchivan Autonomous Republic have a special place in studying the Ancient history of Azerbaijan between the 4th century B.C. and the 3rd century A.C. From this point of view, the archeological excavations and investigations conducted at Oglankala, Goshatapa, Babatapa, Pusyan, Agvantapa, Meydantapa and other monuments in Nakhchivan have a specific place. From this point of view, the conclusions of archeological research conducted at the Oglankala settlement enable studying of Nakhchivan history, economic life and trade relationships broadly. Oglankala, which is located on Garatapa Mountain with a space of 50 ha, was the largest fortress in Nakhchivan and one of the largest fortresses in the South Caucasus during the Middle Iron Age. The territory where the monument is located is very important in terms of keeping Sharur Lowland, which has great importance for agriculture and is the most productive territory in Nakhchivan, where Arpachay passes starting from the Lesser Caucasus. During the excavations between 1988 and 1989 at Oglankala, covering the fortress's history belonging to the Early and Middle Iron Ages, indisputable proofs showing that the territory was an important political center were discovered at that territory. Oglankala was the capital city of an independent government during the Middle Iron Age. It maintained economic and cultural relationships with the neighboring Urartu Government and was the capital city of a city government covered by a strong protection system in the centuries after the collapse of the Achaemenid Empire. It is need say that broader archeological excavations at Oglankala City were first started by Vali Bakhshaliyev, the Department Head of the Institute of History, Ethnography and Archeology of ANAS Nakhchivan Branch. Between 1988 and 1989, V.B. Bakhshaliyev conducted an excavation within an area of 320 square meters at Oglankala. Since 2006, Oglankala has become a research object for the International Azerbaijan-USA archeological expedition. In 2006, Lauren Ristvet from Pennsylvania State University, Veli Bakhshaliyev from the Nakhchivan Branch of Azerbaijan National Academy of Sciences and Safar Ashurov from Baku Office of Azerbaijan National Academy of Sciences, together with their other colleagues and students, started to study the ancient history of that magic area. During the archeological research conducted by an international expedition between 2008 and 2011 under the supervision of Vali Bakhshaliyev, the remnants of a palace and the protective walls of a citadel constructed between late 9th century B.C. and early 8th century A.C. were discovered in that residential area. It was found out that Oglankala was the capital city of a small government established at Sharur Lowland during the Middle Iron Age and struggled against the Urartu by establishing a union with the local tribes. That government had a specific cuneiform script. Between the 4th and 2nd centuries B.C., Oglankala and the territory it covered was one of the major political centers of the Atropathena Government.

Keywords: Nakhchivan, Oglankala, settlement, ceramic, archaeological excavation

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3102 The Journey from Lean Manufacturing to Industry 4.0: The Rail Manufacturing Process in Mexico

Authors: Diana Flores Galindo, Richard Gil Herrera

Abstract:

Nowadays, Lean Manufacturing and Industry 4.0 are very important in every country. One of the main benefits is continued market presence. It has been identified that there is a need to change existing educational programs, as well as update the knowledge and skills of existing employees. It should be borne in mind that behind each technological improvement, there is a human being. Human talent cannot be neglected. The main objectives of this article are to review the link between Lean Manufacturing, the incorporation of Industry 4.0 and the steps to follow to implement it; analyze the current situation and study the implications and benefits of this new trend, with a particular focus on Mexico. Lean Manufacturing and Industry 4.0 implementation waves must always take care of the most important capital – intellectual capital. The methodology used in this article comprised the following steps: reviewing the reality of the fourth industrial revolution, reviewing employees’ skills on the journey to become world-class, and analyzing the situation in Mexico. Lean Manufacturing and Industry 4.0 were studied not as exclusive concepts, but as complementary ones. The methodological framework used is focused on motivating companies’ collaborators to guarantee common results, innovate, and remain in the market in the face of new requirements from company stakeholders. The key findings were that both trends emphasize the need to improve communication across the entire company and incorporate new technologies into everyday work, from the shop floor to administrative staff, to help improve processes. Taking care of people, activities and processes will bring a company success. In the specific case of Mexico, companies in all sectors need to be aware of and implement technological improvements according to their specific needs. Low-cost labor represents one of the most typical barriers. In conclusion, companies must build a roadmap according to their strategy and needs to achieve their short, medium- and long-term goals.

Keywords: lean management, lean manufacturing, industry 4.0, motivation, SWOT analysis, Hoshin Kanri

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3101 The Influence of Attachment Style on Sexual Health Beliefs and Risk of Hypoactive Sexual Desire Disorder (HSDD) In Chinese Women

Authors: Luo Lan, Huang Jingjing, Li Huafang

Abstract:

Hypoactive sexual desire disorder (HSDD) was common in China, and Chinese women's sexual health-seeking behaviors were found to be mainly impeded by their psychological barriers. However, underlying mechanisms for such unhealthy sexual health attitudes and symptoms of HSDD were unknown. Many studies suggested the correlation between women's psychological barriers, HSDD and attachment style but had limitations, so this study further explored their relationship. Chinese women of childbearing age were recruited from May 2020 to December 2022 in Shanghai, China. The Revised Adult Attachment Scale (RAAS), the Female Sexual Function Index (FSFI), the Female Sexual Distress Scale-Desire/Arousal/Orgasm (FSDS-DAO), a sexual health attitude questionnaire, and a psychiatric interview were administered. The analytic sample contained 279 women, of which 107 women were HSDD patients. Women with a fearful attachment style were found to be more likely to be unwilling to communicate sexual health (aOR 2.55, 95%CI 1.05-6.28) and feel ashamed of sexual health-related disorders (aOR 2.66, 95%CI 1.14-6.13). They are also linked with a higher risk of HSDD (aOR 3.25, 95%CI 1.35-8.12). Therefore, fearful attachment style should be given enough attention in the whole process of the diagnosis and treatment of HSDD and should be one of the focuses that guide sexual education.

Keywords: attachment style, hypoactive sexual desire disorder, attitude to health, sexual desire, sexual distress

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3100 Effectiveness of Internet Psychological Counseling in Reducing Social Shyness Symptoms among Students of University of Tabuk

Authors: Khawla Saad Albalawi

Abstract:

The aim of this research was to explore the effectiveness of the internet counseling in reducing social shyness among the university's students. The sample consisted of 40 students and was divided into two groups: an experimental group and a control group. The social shyness scale (SSS) was administered to both groups before applying the counseling to the experimental group (as a pre-test). After that, the internet counseling was applied to the experimental group. Next, the SSS was administered to both groups (as a post-test). Finally, the SSS was administered to the experimental group (as an iterative application). Results suggest that: 1. There is a significant difference between the two groups in the post-test in all dimensions and the total score of the (SSS) in favor of the experimental group in all cases. 2. There is a significant difference between the pre- and the post-test of the experimental group in all dimensions and the total score of the (SSS) in favor of the post-test in all cases. 3. There is no significant difference between the post-test and the iterative application of the experimental group in all dimensions and the total score of the (SSS). The above results were discussed in light of previous research. Recommendations and future researches were suggested.

Keywords: internet psychological clinics, social interaction disorders, shyness, Twitter, Facebook

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3099 A Socio-Spatial Analysis of Financialization and the Formation of Oligopolies in Brazilian Basic Education

Authors: Gleyce Assis Da Silva Barbosa

Abstract:

In recent years, we have witnessed a vertiginous growth of large education companies. Daughters of national and world capital, these companies expand both through consolidated physical networks in the form of branches spread across the territory and through institutional networks such as business networks through mergers, acquisitions, creation of new companies and influence. They do this by incorporating small, medium and large schools and universities, teaching systems and other products and services. They are also able to weave their webs directly or indirectly in philanthropic circles, limited partnerships, family businesses and even in public education through various mechanisms of outsourcing, privatization and commercialization of products for the sector. Although the growth of these groups in basic education seems to us a recent phenomenon in peripheral countries such as Brazil, its diffusion is closely linked to higher education conglomerates and other sectors of the economy forming oligopolies, which began to expand in the 1990s with strong state support and through political reforms that redefined its role, transforming it into a fundamental agent in the formation of guidelines to boost the incorporation of neoliberal logic. This expansion occurred through the objectification of education, commodifying it and transforming students into consumer clients. Financial power combined with the neo-liberalization of state public policies allowed the profusion of social exclusion, the increase of individuals without access to basic services, deindustrialization, automation, capital volatility and the indetermination of the economy; in addition, this process causes capital to be valued and devalued at rates never seen before, which together generates various impacts such as the precariousness of work. Understanding the connection between these processes, which engender the economy, allows us to see their consequences in labor relations and in the territory. In this sense, it is necessary to analyze the geographic-economic context and the role of the facilitating agents of this process, which can give us clues about the ongoing transformations and the directions of education in the national and even international scenario since this process is linked to the multiple scales of financial globalization. Therefore, the present research has the general objective of analyzing the socio-spatial impacts of financialization and the formation of oligopolies in Brazilian basic education. For this, the survey of laws, data, and public policies on the subject in question was used as a methodology. As a methodology, the work was based on some data from these companies available on websites for investors. Survey of information from global and national companies that operate in Brazilian basic education. In addition to mapping the expansion of educational oligopolies using public data on the location of schools. With this, the research intends to provide information about the ongoing commodification process in the country. Discuss the consequences of the oligopolization of education, considering the impacts that financialization can bring to teaching work.

Keywords: financialization, oligopolies, education, Brazil

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3098 Status of Vocational Education and Training in India: Policies and Practices

Authors: Vineeta Sirohi

Abstract:

The development of critical skills and competencies becomes imperative for young people to cope with the unpredicted challenges of the time and prepare for work and life. Recognizing that education has a critical role in reaching sustainability goals as emphasized by 2030 agenda for sustainability development, educating youth in global competence, meta-cognitive competencies, and skills from the initial stages of formal education are vital. Further, educating for global competence would help in developing work readiness and boost employability. Vocational education and training in India as envisaged in various policy documents remain marginalized in practice as compared to general education. The country is still far away from the national policy goal of tracking 25% of the secondary students at grade eleven and twelve under the vocational stream. In recent years, the importance of skill development has been recognized in the present context of globalization and change in the demographic structure of the Indian population. As a result, it has become a national policy priority and taken up with renewed focus by the government, which has set the target of skilling 500 million people by 2022. This paper provides an overview of the policies, practices, and current status of vocational education and training in India supported by statistics from the National Sample Survey, the official statistics of India. The national policy documents and annual reports of the organizations actively involved in vocational education and training have also been examined to capture relevant data and information. It has also highlighted major initiatives taken by the government to promote skill development. The data indicates that in the age group 15-59 years, only 2.2 percent reported having received formal vocational training, and 8.6 percent have received non-formal vocational training, whereas 88.3 percent did not receive any vocational training. At present, the coverage of vocational education is abysmal as less than 5 percent of the students are covered by the vocational education programme. Besides, launching various schemes to address the mismatch of skills supply and demand, the government through its National Policy on Skill Development and Entrepreneurship 2015 proposes to bring about inclusivity by bridging the gender, social and sectoral divide, ensuring that the skilling needs of socially disadvantaged and marginalized groups are appropriately addressed. It is fundamental that the curriculum is aligned with the demands of the labor market, incorporating more of the entrepreneur skills. Creating nonfarm employment opportunities for educated youth will be a challenge for the country in the near future. Hence, there is a need to formulate specific skill development programs for this sector and also programs for upgrading their skills to enhance their employability. There is a need to promote female participation in work and in non-traditional courses. Moreover, rigorous research and development of a robust information base for skills are required to inform policy decisions on vocational education and training.

Keywords: policy, skill, training, vocational education

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3097 Proposing Problem-Based Learning as an Effective Pedagogical Technique for Social Work Education

Authors: Christine K. Fulmer

Abstract:

Social work education is competency based in nature. There is an expectation that graduates of social work programs throughout the world are to be prepared to practice at a level of competence, which is beneficial to both the well-being of individuals and community. Experiential learning is one way to prepare students for competent practice. The use of Problem-Based Learning (PBL) is a form experiential education that has been successful in a number of disciplines to bridge the gap between the theoretical concepts in the classroom to the real world. PBL aligns with the constructivist theoretical approach to learning, which emphasizes the integration of new knowledge with the beliefs students already hold. In addition, the basic tenants of PBL correspond well with the practice behaviors associated with social work practice including multi-disciplinary collaboration and critical thinking. This paper makes an argument for utilizing PBL in social work education.

Keywords: social work education, problem-based learning, pedagogy, experiential learning, constructivist theoretical approach

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3096 Relationship Financing: A Process of Interpretative Phenomenological Analysis

Authors: Y. Fandja, O. Colot, M. Croquet

Abstract:

Small and medium-sized firms (SMEs) face difficulties in accessing bank credit. Bank credit is actually the main source of external financing for SMEs. In general, SMEs are risky businesses because of the potential opacity maintained by the leader in the management of affairs, the agency conflicts between business owners and third-party funders and the potential opportunism of the leader due to the incompleteness of the contracts. These elements accentuate the problems of information asymmetries between SMEs and bankers leading to capital rationing. Moreover, the last economic crisis reinforced this rationing of capital. However, a long-term relationship between SMEs and their bank would enable the latter to accumulate a set of relevant information allowing the reduction of information asymmetry and, consequently, the reduction of credit rationing. The objective of this research is to investigate the lived experience of SMEs loan officers in their relationships with their clients in order to understand how these relationships can affect the financing structure of these SMEs. To carry out this research, an Interpretative Phenomenological Analysis is implemented. This approach is part of the constructivist paradigm and refers to the subjective narratives of the individual rather than to an objective description of the facts. The role of the researcher is to explore the lived experience of the interviewees and to try to understand the meaning they give to this experience. Currently, several sixty-minute semi-structured interviews with loan officers for SMEs have been conducted. The analysis of the content of these interviews brought out three main themes. First, the relationship between the credit officer and the company manager is complex because the credit officer is not aware of establishing a personal relationship with his client. Second; the emotional involvement in the bank financing decision is present and third, the trust in the relationship between the credit officer and his client is very important. The originality of this research is to use the interpretative phenomenological analysis more specific to psychology and sociology in order to approach in a different way the problem of the financing of SMEs through their particular relations with the bankers.

Keywords: financing structure, interpretative phenomenological analysis, relationship financing, SME

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3095 Applying Simulation-Based Digital Teaching Plans and Designs in Operating Medical Equipment

Authors: Kuo-Kai Lin, Po-Lun Chang

Abstract:

Background: The Emergency Care Research Institute released a list for the top 10 medical technology hazards in 2017, with the following hazard topping the list: ‘infusion errors can be deadly if simple safety steps are overlooked.’ In addition, hospitals use various assessment items to evaluate the safety of their medical equipment, confirming the importance of medical equipment safety. In recent years, the topic of patient safety has garnered increasing attention. Accordingly, various agencies have established patient safety-related committees to coordinate, collect, and analyze information regarding abnormal events associated with medical practice. Activities to promote and improve employee training have been introduced to diminish the recurrence of medical malpractice. Objective: To allow nursing personnel to acquire the skills needed to operate common medical equipment and update and review such skills whenever necessary to elevate medical care quality and reduce patient injuries caused by medical equipment operation errors. Method: In this study, a quasi-experimental design was adopted and nurses from a regional teaching hospital were selected as the study sample. Online videos instructing the operation method of common medical equipment were made and quick response codes were designed for the nursing personnel to quickly access the videos when necessary. Senior nursing supervisors and equipment experts were invited to formulate a ‘Scale-based Questionnaire for Assessing Nursing Personnel’s Operational Knowledge of Common Medical Equipment’ to evaluate the nursing personnel’s literacy regarding the operation of the medical equipment. From March to October 2017, an employee training on medical equipment operation and a practice course (simulation course) were implemented, after which the effectiveness of the training and practice course were assessed. Results: Prior to and after the training and practice course, the 66 participating nurses scored 58 and 87 on ‘operational knowledge of common medical equipment,’ respectively (showing a significant statistical difference; t = -9.407, p < .001); 53.5 and 86.3 on ‘operational knowledge of 12-lead electrocardiography’ (z = -2.087, p < .01), respectively; 40 and 79.5 on ‘operational knowledge of cardiac defibrillators’ (z = -3.849, p < .001), respectively; 90 and 98 on ‘operational knowledge of Abbott pumps’ (z = -1.841, p = 0.066), respectively; and 8.7 and 13.7 on ‘perceived competence’ (showing a significant statistical difference; t = -2.77, p < .05). In the participating hospital, medical equipment operation errors were observed in both 2016 and 2017. However, since the implementation of the intervention, medical equipment operation errors have not yet been observed up to October 2017, which can be regarded as the secondary outcome of this study. Conclusion: In this study, innovative teaching strategies were adopted to effectively enhance the professional literacy and skills of nursing personnel in operating medical equipment. The training and practice course also elevated the nursing personnel’s related literacy and perceived competence of operating medical equipment. The nursing personnel was thus able to accurately operate the medical equipment and avoid operational errors that might jeopardize patient safety.

Keywords: medical equipment, digital teaching plan, simulation-based teaching plan, operational knowledge, patient safety

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3094 Assessing Measures and Caregiving Experiences of Thai Caregivers of Persons with Dementia

Authors: Piyaorn Wajanatinapart, Diane R. Lauver

Abstract:

The number of persons with dementia (PWD) has increased. Informal caregivers are the major providing care. They can have perceived gains and burdens. Caregivers who reported high in perceived gains may report low in burdens and better health. Gaps of caregiving literature were: no report psychometrics in a few studies and unclear definitions of gains; most studies with no theory-guided and conducting in Western countries; not fully described relationships among caregiving variables: motivations, satisfaction with psychological needs, social support, gains, burdens, and physical and psycho-emotional health. Those gaps were filled by assessing psychometric properties of selected measures, providing clearly definitions of gains, using self-determination theory (SDT) to guide the study, and developing the study in Thailand. The study purposes were to evaluate six measures for internal consistency reliability, content validity, and construct validity. This study also examined relationships of caregiving variables: motivations (controlled and autonomous motivations), satisfaction with psychological needs (autonomy, competency, and relatedness), perceived social support, perceived gains, perceived burdens, and physical and psycho-emotional health. This study was a cross-sectional and correlational descriptive design with two convenience samples. Sample 1 was five Thai experts to assess content validity of measures. Sample 2 was 146 Thai caregivers of PWD to assess construct validity, reliability, and relationships among caregiving variables. Experts rated questionnaires and sent them back via e-mail. Caregivers answered questionnaires at clinics of four Thai hospitals. Data analysis was used descriptive statistics and bivariate and multivariate analyses using the composite indicator structural equation model to control measurement errors. For study results, most caregivers were female (82%), middle age (M =51.1, SD =11.9), and daughters (57%). They provided care for 15 hours/day with 4.6 years. The content validity indices of items and scales were .80 or higher for clarity and relevance. Experts suggested item revisions. Cronbach’s alphas were .63 to .93 of ten subscales of four measures and .26 to .57 of three subscales. The gain scale was acceptable for construct validity. With controlling covariates, controlled motivations, the satisfaction with three subscales of psychological needs, and perceived social support had positive relationships with physical and psycho-emotional health. Both satisfaction with autonomy subscale and perceived social support had negative relationship with perceived burdens. The satisfaction with three subscales of psychological needs had positive relationships among them. Physical and psycho-emotional health subscales had positive relationships with each other. Furthermore, perceived burdens had negative relationships with physical and psycho-emotional health. This study was the first use SDT to describe relationships of caregiving variables in Thailand. Caregivers’ characteristics were consistent with literature. Four measures were valid and reliable except two measures. Breadth knowledge about relationships was provided. Interpretation of study results was cautious because of using same sample to evaluate psychometric properties of measures and relationships of caregiving variables. Researchers could use four measures for further caregiving studies. Using a theory would help describe concepts, propositions, and measures used. Researchers may examine the satisfaction with psychological needs as mediators. Future studies to collect data with caregivers in communities are needed.

Keywords: caregivers, caregiving, dementia, measures

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3093 Dynamic Externalities and Regional Productivity Growth: Evidence from Manufacturing Industries of India and China

Authors: Veerpal Kaur

Abstract:

The present paper aims at investigating the role of dynamic externalities of agglomeration in the regional productivity growth of manufacturing sector in India and China. Taking 2-digit level manufacturing sector data of states and provinces of India and China respectively for the period of 1998-99 to 2011-12, this paper examines the effect of dynamic externalities namely – Marshall-Arrow-Romer (MAR) specialization externalities, Jacobs’s diversity externalities, and Porter’s competition externalities on regional total factor productivity growth (TFPG) of manufacturing sector in both economies. Regressions have been carried on pooled data for all 2-digit manufacturing industries for India and China separately. The estimation of Panel has been based on a fixed effect by sector model. The results of econometric exercise show that labour-intensive industries in Indian regional manufacturing benefit from diversity externalities and capital intensive industries gain more from specialization in terms of TFPG. In China, diversity externalities and competition externalities hold better prospectus for regional TFPG in both labour intensive and capital intensive industries. But if we look at results for coastal and non-coastal region separately, specialization tends to assert a positive effect on TFPG in coastal regions whereas it has a negative effect on TFPG of coastal regions. Competition externalities put a negative effect on TFPG of non-coastal regions whereas it has a positive effect on TFPG of coastal regions. Diversity externalities made a positive contribution to TFPG in both coastal and non-coastal regions. So the results of the study postulate that the importance of dynamic externalities should not be examined by pooling all industries and all regions together. This could hold differential implications for region specific and industry-specific policy formulation. Other important variables explaining regional level TFPG in both India and China have been the availability of infrastructure, level of competitiveness, foreign direct investment, exports and geographical location of the region (especially in China).

Keywords: China, dynamic externalities, India, manufacturing, productivity

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3092 Nigerian Foreign Policy: A Dancing Tune of the Western Powers

Authors: Nura Suleiman

Abstract:

The foreign policy of any country or nation is intended to promote and protect the country’s national interest. To achieve this interest, a country has to be guided by certain principles and influence of domestic and international conditions. The history of Nigerian foreign policy is directed to defend its sovereignty, independence, and territorial integrity, to promote and sustain the economic well-being of Nigerians, and promotion of Africa and world peace with justice. With the change of time and leadership, coupled with corruption, despite all the foreign policy determinants endowed with Nigeria as a country, sacrificed its foreign interest for the benefit of the western powers, by this it lost the opportunity to formulate policies according to its own need and desires.

Keywords: foreign policy, Nigeria, Western power

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3091 Perception of Customers towards Service Quality: A Comparative Analysis of Organized and Unorganised Retail Stores (with Special Reference to Bhopal City)

Authors: Abdul Rashid, Varsha Rokade

Abstract:

Service Quality within retail units is pivotal for satisfying customers and retaining them. This study on customer perception towards Service Quality variables in Retail aims to identify the dimensions and their impact on customers. An analytical study of the different retail service quality variables was done to understand the relationship between them. The study tries exploring the factors that attract the customers towards the organised and unorganised retail stores in the capital city of Madhya Pradesh, India. As organised retailers are seen as offering similar products in the outlets, improving service quality is seen as critical to ensuring competitive advantage over unorganised retailers. Data were collected through a structured questionnaire on a five-point Likert scale from existing walk-in customers of selected organised and unorganised retail stores in Bhopal City of Madhya Pradesh, India. The data was then analysed by factor analysis using (SPSS) Statistical Package for the Social Sciences especially Percentage analysis, ANOVA and Chi-Square. This study tries to find interrelationship between various Retail Service Quality dimensions, which will help the retailers to identify the steps needed to improve the overall quality of service. Thus, the findings of the study prove to be helpful in understanding the service quality variables which should be considered by organised and unorganised retail stores in Capital city of Madhya Pradesh, India.Also, findings of this empirical research reiterate the point of view that dimensions of Service Quality in Retail play an important role in enhancing customer satisfaction – a sector with high growth potential and tremendous opportunities in rapidly growing economies like India’s. With the introduction of FDI in multi-brand retailing, a large number of international retail players are expected to enter the Indian market, this intern will bring more competition in the retail sector. For benchmarking themselves with global standards, the Indian retailers will have to improve their service quality.

Keywords: organized retail, unorganised retail, retail service quality, service quality dimension

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3090 Application of Fair Value Accounting in an Emerging Market Algerian Case

Authors: Haouam Djemaa

Abstract:

This study aimed to identify the possibility for applying fair value accounting by Algerian enterprises coted in capital maket (Algiers stock exchange). To achieve the objectives of this study, we made an interview with preparers of accounting information. The results document that enterprises are aware of fair value accounting in financial reporting because of its ability to provide useful accounting, but it depends on the availability of favorable circumstances for its application and this is what is missing in the Algerian environment.

Keywords: fair value, financial reporting, accounting information, valuation method

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3089 Psychological Predictors in Performance: An Exploratory Study of a Virtual Ultra-Marathon

Authors: Michael McTighe

Abstract:

Background: The COVID-19 pandemic caused the cancellation of many large-scale in-person sporting events, which led to an increase in the availability of virtual ultra-marathons. This study intended to assess how participation in virtual long distances races relates to levels of physical activity for an extended period of time. Moreover, traditional ultra-marathons are known for being not only physically demanding, but also mentally and emotionally challenging. A second component of this study was to assess how psychological contructs related to emotion regulation and mental toughness predict overall performance in the sport. Method: 83 virtual runners participating in a four-month 1000-kilometer race with the option to exceed 1000 kilometers completed a questionnaire exploring demographics, their performance, and experience in the virtual race. Participants also completed the Difficulties in Emotions Regulation Scale (DERS) and the Sports Mental Toughness Questionnaire (SMTQ). Logistics regressions assessed these constructs’ utility in predicting completion of the 1000-kilometer distance in the time allotted. Multiple regression was employed to predict the total distance traversed during the fourmonth race beyond 1000-kilometers. Result: Neither mental toughness nor emotional regulation was a significant predictor of completing the virtual race’s basic 1000-kilometer finish. However, both variables included together were marginally significant predictors of total miles traversed over the entire event beyond 1000 K (p = .051). Additionally, participation in the event promoted an increase in healthy activity with participants running and walking significantly more in the four months during the event than the four months leading up to it. Discussion: This research intended to explore how psychological constructs relate to performance in a virtual type of endurance event, and how involvement in these types of events related to levels of activity. Higher levels of mental toughness and lower levels in difficulties in emotion regulation were associated with greater performance, and participation in the event promoted an increase in athletic involvement. Future psychological skill training aimed at improving emotion regulation and mental toughness may be used to enhance athletic performance in these sports, and future investigations into these events could explore how general participation may influence these constructs over time. Finally, these results suggest that participation in this logistically accessible, and affordable type of sport can promote greater involvement in healthy activities related to running and walking.

Keywords: virtual races, emotion regulation, mental toughness, ultra-marathon, predictors in performance

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3088 Use of Extended Conversation to Boost Vocabulary Knowledge and Soft Skills in English for Employment Classes

Authors: James G. Matthew, Seonmin Huh, Frank X. Bennett

Abstract:

English for Specific Purposes, ESP, aims to equip learners with necessary English language skills. Many ESP programs address language skills for job performance, including reading job related documents and oral proficiency. Within ESP is English for occupational purposes, EOP, which centers around developing communicative competence for the globalized workplace. Many ESP and EOP courses lack the content needed to assist students to progress at work, resulting in the need to create lexical compilation for different professions. It is important to teach communicative competence and soft skills for real job-related problem situations and address the complexities of the real world to help students to be successful in their professions. ESP and EOP research is therefore trying to balance both profession-specific educational contents as well as international multi-disciplinary language skills for the globalized workforce. The current study will build upon the existing discussion by developing pedagogy to assist students in their career through developing a strong practical command of relevant English vocabulary. Our research question focuses on the pedagogy two professors incorporated in their English for employment courses. The current study is a qualitative case study on the modes of teaching delivery for EOP in South Korea. Two foreign professors teaching at two different universities in South Korea volunteered for the study to explore their teaching practices. Both professors’ curriculums included the components of employment-related concept vocabulary, business presentations, CV/resume and cover letter preparation, and job interview preparation. All the pre-made recorded video lectures, live online class sessions with students, teachers’ lesson plans, teachers’ class materials, students’ assignments, and midterm and finals video conferences were collected for data analysis. The study then focused on unpacking representative patterns in their teaching methods. The professors used their strengths as native speakers to extend the class discussion from narrow and restricted conversations to giving students broader opportunities to practice authentic English conversation. The methods of teaching utilized three main steps to extend the conversation. Firstly, students were taught concept vocabulary. Secondly, the vocabulary was then combined in speaking activities where students had to solve scenarios, and the students were required to expand on the given forms of words and language expressions. Lastly, the students had conversations in English, using the language learnt. The conversations observed in both classes were those of authentic, expanded English communication and this way of expanding concept vocabulary lessons into extended conversation is one representative pedagogical approach that both professors took. Extended English conversation, therefore, is crucial for EOP education.

Keywords: concept vocabulary, english as a foreign language, english for employment, extended conversation

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3087 Managing Virtual Teams in a Pandemic

Authors: M. Jafari Toosy, A. Zamani

Abstract:

This article, considering the result of pandemics at the international level and all activities and projects performed virtually and the need for resource management and virtual teams in this period identifies the components of virtual management after searching the available resources. Exploration of virtual management in the pandemic era is explored in 10 international articles. The results of research with this method and according to the tasks and topics related to management knowledge and definition of virtual teams can be divided into topics such as planning, decision making, control, organization, leadership, attention to growth and capability, resources and facilities, Communication, creativity, innovation and security. In order to explain the nature of virtual management, a definition of virtual management was provided.

Keywords: management, virtual, virtual team management, pandemic, team

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3086 Decoration in Anatolian Seljuk Minarets

Authors: Turkan Harmanbasi, Zeliha Busra Eryigit

Abstract:

The Anatolian Seljuk State was established in Anatolia by the Seljuks and continued its existence between the 11th and 14th centuries. Iznik was the first capital of Anatolian Seljuks. With the conquest of Konya in 1086, this place was declared as the capital. The Anatolian Seljuk State, with its numerous cultural elements, has produced valuable and permanent works for more than two centuries. Most of the important and monumental works were built in Konya. Anatolian Seljuk Art that makes unique; the technique in his works is the difference in material and style. It has gained an important place in Islamic architecture with this feature. In this period, rich embellishment programs emerged with the use of geometrical ornaments, floral motifs and calligraphy belts. In the Anatolian Seljuks, decoration was mainly applied with façade, crown gates, doors, windows, mihrab, mimbar, cover, transition elements and minarets; built with stone, brick and wooden materials. The minarets are located adjacent to the mosques or outside, as a high place that can be reached by stairs, which is made to invite people to worship and to announce this to people. They are architectural elements that have always been important in Islamic architecture with their compositions, construction techniques and ornaments. In different countries where Islam has spread, it has gained different appearances with the influence of local traditions. In the Seljuk art, minarets have become indispensable architectural elements of mosques and masjids. Stone and brick are generally used as a material in the minarets, and in some examples it can be seen that the tile was accompanied by the material. Ornamental motifs are formed by bringing these materials side by side vertically or horizontally. The scope of this study, the decoration details of the minarets built during the Anatolian Seljuk period will be examined. As a study area, samples from various Anatolian cities, especially Konya, were selected. Aim of studying the decoration of the Anatolian Seljuk minaret can shed some light on one of the most important aspects of the Islamic architecture in Anatolia and the development of the minaret in the Islamic World.

Keywords: Anatolian Seljuk, decoration, Islamic architecture, minaret, ornament

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3085 Patterns of Associations between Child Maltreatment, Maternal Childhood Adversity, and Maternal Mental Well-Being: A Cross-Sectional Study in Tirana, Albania

Authors: Klea Ramaj

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Objectives: There have recently been increasing calls to better understand the intergenerational transmission of adverse childhood experiences (ACEs). In particular, little is known about the links between maternal (ACEs), maternal stress, maternal depression, and child abuse against toddlers in countries in South-East Europe. This paper, therefore, aims to present new descriptive data on the epidemiology of maternal mental well-being and maternal ACEs in the capital of Albania, Tirana. It also aims to advance our understanding of the overlap between maternal stress, maternal depression, maternal exposure to ACEs, and child abuse toward two-to-three-year-old. Methods: This is a cross-sectional study conducted with a representative sample of 328 mothers of two-to-three-year-olds, recruited through public nurseries located in 8 diverse socio-economic and geographical areas in Tirana, Albania. Maternal stress was measured through the perceived stress scale (α = 0.78); maternal depression was measured via the patient health questionnaire (α = 0.77); maternal exposure to ACEs was captured via the ACEs international questionnaire (α = 0.77); and child maltreatment was captured via ISPCAN ICAST-P (α = 0.66). The main outcome examined here will be child maltreatment. The paper will first present estimates of maternal stress, depression, and child maltreatment by demographic groups. It will then use multiple regression to examine associations between child maltreatment and risk factors in the domains of maternal stress, maternal depression, and maternal ACEs. Results: Mothers' mean age was 32.3 (SD = 4.24), 87.5% were married, 51% had one child, and 83.5% had completed higher education. Analyses show high levels of stress and exposure to childhood adversity among mothers in Tirana. 97.5% of mothers perceived stress during the last month, and 89% had experienced at least one childhood adversity as measured by the ACE questionnaire, with 20.2% having experienced 4+ ACEs. Analyses show significant positive associations between maternal ACEs and maternal stress r(325) = 0.25, p = 0.00. Mothers with a high number of ACEs were more likely to abuse their children r(327) = .43, p = 0.00. 32% of mothers have used physical discipline with their 2–3-year-old, 84% have used psychological discipline, and 35% have neglected their toddler at least once or twice. The mothers’ depression levels were also positively and significantly associated with child maltreatment r(327) = .34, p = 0.00. Conclusions: This study provides cross-sectional data on the link between maternal exposure to early adversity, maternal mental well-being, and child maltreatment within the context of Tirana, Albania. The results highlight the importance of establishing policies that encourage maternal support, positive parenting, and family well-being in order to help break the cycle of transgenerational violence.

Keywords: child maltreatment, maternal mental well-being, intergenerational abuse, Tirana, Albania

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3084 The Role of Counselling Psychology on Expatriate Adjustment in East Asia: A Systematic Review

Authors: Panagiotis Platanitis

Abstract:

Purpose: This research paper seeks to review the empirical studies in the field of expatriate adjustment in East Asia in order to produce a thematic understanding of the current adjustment challenges, thus enabling practitioners to enrich their knowledge. Background: Learning to live, work, and function in a country and culture vastly different from that of one’s upbringing can pose some unique challenges in terms of adaptation and adjustment. This has led to a growing body of research about the adjustment of expatriate workers. Adjustment itself has been posited as a three-dimensional construct; work adjustment, interaction adjustment and general or cultural adjustment. Methodology: This qualitative systematic review has been conducted on all identified peer-reviewed empirical studies related to expatriate adjustment in East Asia. Five electronic databases (PsychInfo, Emerald, Scopus, EBSCO and JSTOR) were searched to December 2015. Out of 625 identified records, thorough evaluation for eligibility resulted in 15 relevant studies being subjected to data analysis. The quality of the identified research was assessed according to the Standard Quality Assessment Criteria for Evaluating Primary Research Papers from a Variety of Fields. The data were analysed by means of thematic synthesis for systematic reviews of qualitative research. Findings: Data analysis revealed five key themes. The themes developed were: (1) personality traits (2) types of adjustment, (3) language, (4) culture and (5) coping strategies. Types of adjustment included subthemes such as: Interaction, general, work, psychological, sociocultural and cross-cultural adjustment. Conclusion: The present review supported previous literature on the different themes of adjustment and it takes the focus from work and general adjustment to the psychological challenges and it introduces the psychological adjustment. It also gives a different perspective about the use of cross-cultural training and the coping strategies expatriates use when they are abroad. This review helps counselling psychologists to understand the importance of a multicultural approach when working with expatriates and also to be aware of what expatriates might face when working and living in East Asia.

Keywords: adjustment, counselling psychology, East Asia, expatriates

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3083 Using Geographic Information System and Analytic Hierarchy Process for Detecting Forest Degradation in Benslimane Forest, Morocco

Authors: Loubna Khalile, Hicham Lahlaoi, Hassan Rhinane, A. Kaoukaya, S. Fal

Abstract:

Green spaces is an essential element, they contribute to improving the quality of lives of the towns around them. They are a place of relaxation, walk and rest a playground for sport and youths. According to United Nations Organization Forests cover 31% of the land. In Morocco in 2013 that cover 12.65 % of the total land area, still, a small proportion compared to the natural needs of forests as a green lung of our planet. The Benslimane Forest is a large green area It belongs to Chaouia-Ouardigha Region and Greater Casablanca Region, it is located geographically between Casablanca is considered the economic and business Capital of Morocco and Rabat the national political capital, with an area of 12261.80 Hectares. The essential problem usually encountered in suburban forests, is visitation and tourism pressure it is anthropogenic actions, as well as other ecological and environmental factors. In recent decades, Morocco has experienced a drought year that has influenced the forest with increasing human pressure and every day it suffers heavy losses, as well as over-exploitation. The Moroccan forest ecosystems are weak with intense ecological variation, domanial and imposed usage rights granted to the population; forests are experiencing a significant deterioration due to forgetfulness and immoderate use of forest resources which can influence the destruction of animal habitats, vegetation, water cycle and climate. The purpose of this study is to make a model of the degree of degradation of the forest and know the causes for prevention by using remote sensing and geographic information systems by introducing climate and ancillary data. Analytic hierarchy process was used to find out the degree of influence and the weight of each parameter, in this case, it is found that anthropogenic activities have a fairly significant impact has thus influenced the climate.

Keywords: analytic hierarchy process, degradation, forest, geographic information system

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3082 Insecurity and Insurgency on Economic Development of Nigeria

Authors: Uche Lucy Onyekwelu, Uche B. Ugwuanyi

Abstract:

Suffice to say that socio-economic disruptions of any form is likely to affect the wellbeing of the citizenry. The upsurge of social disequilibrium caused by the incessant disruptive tendencies exhibited by youths and some others in Nigeria are not helping matters. In Nigeria the social unrest has caused different forms of draw backs in Socio Economic Development. This study has empirically evaluated the impact of insecurity and insurgency on the Economic Development of Nigeria. The paper noted that the different forms of insecurity in Nigeria are namely: Insurgency and Banditry as witnessed in Northern Nigeria; Militancy: Niger Delta area and self-determination groups pursuing various forms of agenda such as Sit –at- Home Syndrome in the South Eastern Nigeria and other secessionist movements. All these have in one way or the other hampered Economic development in Nigeria. Data for this study were collected through primary and secondary sources using questionnaire and some existing documentations. Cost of investment in different aspects of security outfits in Nigeria represents the independent variable while the differentials in the Gross Domestic Product(GDP) and Human Development Index(HDI) are the measures of the dependent variable. Descriptive statistics and Simple Linear Regression analytical tool were employed in the data analysis. The result revealed that Insurgency/Insecurity negatively affect the economic development of the different parts of Nigeria. Following the findings, a model to analyse the effect of insecurity and insurgency was developed, named INSECUREDEVNIG. It implies that the economic development of Nigeria will continue to deteriorate if insurgency and insecurity continue. The study therefore recommends that the government should do all it could to nurture its human capital, adequately fund the state security apparatus and employ individuals of high integrity to manage the various security outfits in Nigeria. The government should also as a matter of urgency train the security personnel in intelligence cum Information and Communications Technology to enable them ensure the effectiveness of implementation of security policies needed to sustain Gross Domestic Product and Human Capital Index of Nigeria.

Keywords: insecurity, insurgency, gross domestic product, human development index, Nigeria

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3081 Women's Challenges in Access to Urban Spaces and Infrastructures: A Comparative Study of the Urban Infrastructures Conforming to Women's Needs in Tehran and Istanbul

Authors: Parastoo Kazemiyan

Abstract:

Over the past 80 years, in compliance with the advent of modernity in Iran and Turkey, the presence of women in economic and social arenas has creates serious challenges in the capacity of urban spaces to respond to their presence and transport because urban spaces up until then were based on masculine criteria and therefore, women could use such spaces in the company of their fathers or husbands. However, as modernity expanded by Reza Shah and Ataturk, women found the opportunity to work and be present in urban spaces alongside men and their presence in economic and social domains resulted in their presence in these spaces in the early and late hours of the day. Therefore, the city had to be transformed in structural, social, and environmental terms to accommodate women's activities and presence in various urban arenas, which was a huge step in transition from a masculine man-based culture to an all-inclusive human-based culture in these two countries. However, the optimization of urban space was subject to political changes in the two countries, leading to significant differences in designing urban spaces in Tehran and Istanbul. What shows the importance and novelty of the present study lie in the differences in urban planning and optimization in the two capital cities, which gave rise to different outcomes in desirability and quality of living in these two capital cities. Due to the importance of the topic, one of the most significant factors in desirability and acceptability of urban space for women was examined using a descriptive-analytic method based on qualitative methodology in Tehran and Istanbul. The results showed that the infrastructural factors in Istanbul, including safety of access, variety, and number of public transport modes, transparency, and supervision over public spaces have provided women with a safer and more constant presence compared to Tehran. It seems that challenges involved in providing access to urban spaces in Tehran in terms of infrastructure and function have made Tehran unable to respond to the most basic needs of its female citizens.

Keywords: gender differences, urban space security, access to transportation systems, women's challenges

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3080 Language Processing in Arabic: Writing Competence Across L1 (Arabic) and L2 (English)

Authors: Abdullah Khuwaileh

Abstract:

The central aim of this paper is to investigate writing skills in the two languages involved, English and Arabic, and to see whether there is an association between poor writing across languages. That is to say, and it is thought that learners might be excellent in their L1 (Language 1: Arabic) but not in L2 (language 2: English). However, our experimental research findings resulted in an interesting association between L1 and L2. Data were collected from 150 students (chosen randomly) who wrote about the same topic in English and Arabic. Topics needed no preparation as they were common and well-known. Scripts were assessed respectively by ELT (English Language Teaching) and Arabic specialists. The study confirms that poor writing in English correlates with similar deficiencies in the mother tongue (Arabic). Thus, the common assumption in ELT that all learners are fully competent in their first language skills is unfounded. Therefore, the criticism of ELT programs for speakers of Arabic, based on poor writing skills in English and good writing in Arabic is not justified. The findings of this paper can be extended to other learners of English who speak Arabic as a first language and English as a foreign and/or second language. The study is concluded with several research and practical recommendations

Keywords: language, writing, culture, l1

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3079 Creative Resolutions to Intercultural Conflicts: The Joint Effects of International Experience and Cultural Intelligence

Authors: Thomas Rockstuhl, Soon Ang, Kok Yee Ng, Linn Van Dyne

Abstract:

Intercultural interactions are often challenging and fraught with conflicts. To shed light on how to interact effectively across cultures, academics and practitioners alike have advanced a plethora of intercultural competence models. However, the majority of this work has emphasized distal outcomes, such as job performance and cultural adjustment, rather than proximal outcomes, such as how individuals resolve inevitable intercultural conflicts. As a consequence, the processes by which individuals negotiate challenging intercultural conflicts are not well understood. The current study advances theorizing on intercultural conflict resolution by exploring antecedents of how people resolve intercultural conflicts. To this end, we examine creativity – the generation of novel and useful ideas – in the context of resolving cultural conflicts in intercultural interactions. Based on the dual-identity theory of creativity, we propose that individuals with greater international experience will display greater creativity and that the relationship is accentuated by individual’s cultural intelligence. Two studies test these hypotheses. The first study comprises 84 senior university students, drawn from an international organizational behavior course. The second study replicates findings from the first study in a sample of 89 executives from eleven countries. Participants in both studies provided protocols of their strategies for resolving two intercultural conflicts, as depicted in two multimedia-vignettes of challenging intercultural work-related interactions. Two research assistants, trained in intercultural management but blind to the study hypotheses, coded all strategies for their novelty and usefulness following scoring procedures for creativity tasks. Participants also completed online surveys of demographic background information, including their international experience, and cultural intelligence. Hierarchical linear modeling showed that surprisingly, while international experience is positively associated with usefulness, it is unrelated to novelty. Further, a person’s cultural intelligence strengthens the positive effect of international experience on usefulness and mitigates the effect of international experience on novelty. Theoretically, our findings offer an important theoretical extension to the dual-identity theory of creativity by identifying cultural intelligence as an important individual difference moderator that qualifies the relationship between international experience and creative conflict resolution. In terms of novelty, individuals higher in cultural intelligence seem less susceptible to rigidity effects of international experiences. Perhaps they are more capable of assessing which aspects of culture are relevant and apply relevant experiences when they brainstorm novel ideas. For utility, individuals high in cultural intelligence are better able to leverage on their international experience to assess the viability of their ideas because their richer and more organized cultural knowledge structure allows them to assess possible options more efficiently and accurately. In sum, our findings suggest that cultural intelligence is an important and promising intercultural competence that fosters creative resolutions to intercultural conflicts. We hope that our findings stimulate future research on creativity and conflict resolution in intercultural contexts.

Keywords: cultural Intelligence, intercultural conflict, intercultural creativity, international experience

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3078 Socializing Young Females towards Sports

Authors: Mohinder Kumar

Abstract:

Sports are considered as the very prominent social institution in almost every society because it reflects the mores, values, and general culture of a society. Sports activity tend to pave the foundation for learning acceptable values and beliefs and for acquiring desirable character traits such as self-discipline, sportsmanship, and an appreciation for hard work, fairness, self-respect, leadership, followership, justice, perseverance, competition, and goal attainment. The present study focuses on ideal ways of socializing youngsters into sports. Influences of some socializing agents (e.g. family, school, community) are reviewed and suggestions made as to how these socializing agents can be oriented and made effective in carrying out functional processes toward target ends.

Keywords: sports, socializing, family, community, society

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3077 Development of Cross Curricular Competences in University Classrooms: Public Speaking

Authors: M. T. Becerra, F. Martín, P. Gutiérrez, S. Cubo, E. Iglesias, A. A. Sáenz del Castillo, P. Cañamero

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The consolidation of the European Higher Education Area (EHEA) in universities has led to significant changes in student training. This paper, part of a Teaching Innovation Project, starts from new training requirements that are fit within Undergraduate Thesis Project, a subject that culminate student learning. Undergraduate Thesis Project is current assessment system that weigh the student acquired training in university education. Students should develop a range of cross curricular competences such as public presentation of ideas, problems and solutions both orally and writing in Undergraduate Thesis Project. Specifically, we intend with our innovation proposal to provide resources that enable university students from Teacher Degree in Education Faculty of University of Extremadura (Spain) to develop the cross curricular competence of public speaking.

Keywords: interaction, public speaking, student, university

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3076 Influence of Some Psychological Factors on the Learning Gains of Distance Learners in Mathematics in Ibadan, Nigeria

Authors: Adeola Adejumo, Oluwole David Adebayo, Muraina Kamilu Olanrewaju

Abstract:

The purpose of this study was to investigate the influence of some psychological factors (i.e, school climate, parental involvement and classroom interaction) on the learning gains of university undergraduates in Mathematics in Ibadan, Nigeria. Three hundred undergraduates who are on open distance learning education programme in the University of Ibadan and thirty mathematics lecturers constituted the study’s sample. Both the independent and dependent variables were measured with relevant standardized instruments and the data obtained was analyzed using multiple regression statistical method. The instruments used were school climate scale, parental involvement scale and classroom interaction scale. Three research questions were answered in the study. The result showed that there was significant relationship between the three independent variables (school climate, parental involvement and classroom interaction) on the students’ learning gain in mathematics and that the independent variables both jointly and relatively contributed significantly to the prediction of students’ learning gain in mathematics. On the strength of these findings, the need to enhance the school climate, improve the parents’ involvement in the student’s education and encourage students’ classroom interaction were stressed and advocated.

Keywords: school climate, parental involvement, ODL, learning gains, mathematics

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3075 District 10 in Tehran: Urban Transformation and the Survey Evidence of Loss in Place Attachment in High Rises

Authors: Roya Morad, W. Eirik Heintz

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The identity of a neighborhood is inevitably shaped by the architecture and the people of that place. Conventionally the streets within each neighborhood served as a semi-public-private extension of the private living spaces. The street as a design element formed a hybrid condition that was neither totally public nor private, and it encouraged social interactions. Thus through creating a sense of community, one of the most basic human needs of belonging was achieved. Similar to major global cities, Tehran has undergone serious urbanization. Developing into a capital city of high rises has resulted in an increase in urban density. Although allocating more residential units in each neighborhood was a critical response to the population boom and the limited land area of the city, it also created a crisis in terms of social communication and place attachment. District 10 in Tehran is a neighborhood that has undergone the most urban transformation among the other 22 districts in the capital and currently has the highest population density. This paper will explore how the active streets in district 10 have changed into their current condition of high rises with a lack of meaningful social interactions amongst its inhabitants. A residential building can be thought of as a large group of people. One would think that as the number of people increases, the opportunities for social communications would increase as well. However, according to the survey, there is an indirect relationship between the two. As the number of people of a residential building increases, the quality of each acquaintance reduces, and the depth of relationships between people tends to decrease. This comes from the anonymity of being part of a crowd and the lack of social spaces characterized by most high-rise apartment buildings. Without a sense of community, the attachment to a neighborhood is decreased. This paper further explores how the neighborhood participates to fulfill ones need for social interaction and focuses on the qualitative aspects of alternative spaces that can redevelop the sense of place attachment within the community.

Keywords: high density, place attachment, social communication, street life, urban transformation

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3074 Cognitive Approach at the Epicenter of Creative Accounting in Cameroonian Companies: The Relevance of the Psycho-Sociological Approach and the Theory of Cognitive Dissonance

Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

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