Search results for: automatic question answering

Authors: Mariam Dammak, Yosra Makni Fourati, Rania Mnejja

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This paper aims to highlight the conditions and the context of the birth and the implementation of the Chartered Certified Accountants in Tunisian universities. For this purpose, we present an historical overview of the establishment of institutions that started the courses of Chartered accounting, including the Institute of Higher Commercial Studies (IHEC) of Carthage, the Higher Institute of Management (ISG) of Tunis, the Faculty of Economics and Management (FSEG) of Sfax and later the Higher Institute of Accounting and Administration of Enterprises (ISCAE) of Tunis. Then, it would be relevant to examine the changes, carried out by the Tunisian government, of the regulations in force relating to this academic path, from its birth during the 1970s until nowadays. We conducted a documentary study (archival documents, official documents, etc.) accompanied by semi-structured interviews with key actors (accountants, academics, officials of the Ministry of Higher Education) who marked the history of the studies of Tunisian charted accounting. Addressing this research question in Tunisia may contribute to the literature in three ways. First, previous researches dealing with the history of charted accounting-education are scared. Second, this paper allows us to understand the circumstances and context of the birth and teaching of accounting in Tunisia. Eventually, it helps to position the accounting curriculum in relation to international requirements. In fact, the training of accountants is closely related to the practice of the profession, regulated by the Order of Chartered Accountants in Tunisia (OECT). This Order is a member of the International Federation of Accountants (IFAC), since its creation in the 80s, has obligations to align with international requirements, particularly those relating to higher education, set up in 2005 and updated in 2015 (International Standard Education: IES).

Keywords: accounting history, chartered certified accountants, higher accounting education, Tunisian context

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Authors: Makbule Oktay

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Home is a significant entity in people’s lives. It is a place that provides shelter to people and a place to which one feels a sense of attachment and belonging. It is an entity that people develop feelings and meaning to it. People – place bond, or in other words place attachment, and home perception might alter as a consequence of lifetime experiences. Thus, forced displacement appears as a dramatic experience for people who lose their homes, belongings and communities. It impacts people who involuntarily leave their homes and belongings behind, experience physical, social, cultural and economic disruption and are forced to settle in an unfamiliar environment. Place attachment and home perception of internally displaced people who involuntarily leave their homes might be different from those who haven’t experience forced displacement. Although place attachment, meaning of home and forced displacement are the subjects that have been broadly studied, there is a lack of studies which question the relation between the three subjects in general and on Turkish Cypriot case in particular. Considering this, it is the aim of this paper to investigate the impact of forced displacement to internally displaced people’s attachment to a particular place and home perception. To do so, the study focuses on internally displaced Turkish Cypriots who have been internally displaced as a result of conflict. Interview and questionnaire as two of the commonly used techniques in the place attachment and home perception studies have been used in this study too. The results of the study indicate that internal displacement has an apparent impact on place attachment of forcibly displaced people. As a consequence of longstanding displacement, forcibly displaced people developed multiple attachments. Compared to people who have not experienced displacement, forcibly displaced people have low attachments. Forced displacement does not strongly impact the home perception in terms of meaning of home in longstanding displacement situations even though displacement-related meanings of home exist.

Keywords: forcibly displaced people, home perception, internal displacement, place attachment, Turkish Cypriots

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Authors: Wafeek Mohamed Ibrahim Mohamed

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In the era of globalization and openness informational. Anyone who thinks about innovation in the earth population in Islam in our contemporary reality, he will find that it is not destined to its civilized extension to last. The purpose of the research is a trial to reach a realistic vision for creative, innovative and intellectual thought for the earth population in Islam as an instrument to Confrontation and observe the changes that have affected in the architecture of the land during different eras. Through knowing the controls of the ruling legitimacy(that served as definitions and laws which formulate its features) and using customs, traditions, and conventions as a telescope for the earth population in Islam, It explained the impact of them on features of creative formation for the architecture of the land in our contemporary reality. The study shows a modern vision to identify innovation in the earth population in Islam. As well as reformulating its mental image and monitoring its changes in Islamic heritage cities. This will be done through a two main branches: firstly, set forth a theory represented in studying creative concepts which formulate the population of the earth in Islam. Such as initiative and responsibility for reviving the dead land, the lane [alley] as formation unit and social solidarity,… Etc.. The second branch is preparing a practical, critical vision for innovative conceptual thought for the architecture of the land of Islam, through studying the development of a traditional Islamic city., The conceptual thought of making the birth festival ["Al-Refaee"] and its emulation for governing roles in the traditional city building. The research concludes The necessity of forming the suggested a creative vision for identifying how to re-form the conceptual for our contemporary population of the earth. It poses an important question which is how to return to creativity in the architecture of the land of Islam in our built environments.

Keywords: innovation and creation, architecture, the land in Islam, criticism of design

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Authors: Zhaoxu Lu, Yufeng Ma, Linying Gao, Li Wang, Mei Qiang

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Mercury (Hg) is a well-recognized environmental pollutant known by its toxicity of development and neurotoxicity, which may result in adverse health outcomes. However, the mechanisms underlying the teratogenic effects of Hg are not well understood. Imprinting genes are emerging regulators for fetal development subject to environmental pollutants impacts. In this study, we examined the association between paternal preconception Hg exposures and the alteration of DNA methylation of imprinting genes in human sperm DNA. A total of 618 men aged from 22 to 59 was recruited from the Reproductive Medicine Clinic of Maternal and Child Care Service Center and the Urologic Surgery Clinic of Shanxi Academy of Medical Sciences during April 2015 and March 2016. Demographic information was collected using questionnaires. Urinary Hg concentrations were measured using a fully-automatic double-channel hydride generation atomic fluorescence spectrometer. And methylation status in the DMRs of imprinting genes H19, Meg3 and Peg3 of sperm DNA were examined by bisulfite pyrosequencing in 243 participants. Spearman’s rank and multivariate regression analysis were used for correlation analysis between sperm DNA methylation status of imprinting genes and urinary Hg levels. The median concentration of Hg for participants overall was 9.09μg/l (IQR: 5.54 - 12.52μg/l; range = 0 - 71.35μg/l); no significant difference was found in median concentrations of Hg among various demographic groups (p > 0.05). The proportion of samples that a beyond intoxication criterion (10μg/l) for urinary Hg was 42.6%. Spearman’s rank correlation analysis indicates a negative correlation between urinary Hg concentrations and average DNA methylation levels in the DMRs of imprinted genes H19 (rs=﹣0.330, p = 0.000). However, there was no such a correlation found in genes of Peg3 and Meg3. Further, we analyzed of correlation between methylation level at each CpG site of H19 and Hg level, the results showed that three out of 7 CpG sites on H19 DMR, namely CpG2 (rs =﹣0.138, p = 0.031), CpG4 (rs =﹣0.369, p = 0.000) and CpG6 (rs=﹣0.228, p = 0.000), demonstrated a significant negative correlation between methylation levels and the levels of urinary Hg. After adjusting age, smoking, drinking, intake of aquatic products and education by multivariate regression analysis, the results have shown a similar correlation. In summary, mercury nonoccupational environmental exposure in reproductive-aged men associated with altered DNA methylation outcomes at DMR of imprinting gene H19 in sperm, implicating the susceptibility of the developing sperm for environmental insults.

Keywords: epigenetics, genomic imprinting gene, DNA methylation, mercury, transgenerational effects, sperm

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Authors: Maria T. Cruz, Scott N. Thompson

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In recent years, Canadian federal and provincial law enforcement organizations have implemented numerous mental health strategies in an attempt to address officers’ mental health and wellness needs. Despite these reforms, however, mental illness continues to persist in these populations. Whereas workplace stressors continue to be factored into the development of mental health initiatives, it is proposed that aspects of masculine culture have been overlooked as contributing to the prevalence of mental illness among Canadian officers. By drawing on Michel Foucault’s theory of discourse, this study was conducted to determine if elements of masculine discourse exist as a socio-cultural barrier for officers seeking mental health assistance. This research supported the above hypothesis, and furthermore, identified how masculine discourse works in competition with mental health-related help-seeking discourses. To answer the research question, semi-structured phone interviews with active and retired male officers from Western provincial and municipal policing organizations, and the Royal Canadian Mounted Police were employed. Through thematic analysis of the transcripts, the data revealed three themes: i) masculinity in law enforcement is a determinant of workplace competency; ii) the dominance of masculine culture in law enforcement is problematic for mental health, and iii) improved help-seeking policies complicate how masculinity is expressed in law enforcement organizations. These findings suggest that within the reviewed Canadian law enforcement organizations, aspects of masculinity act as a socio-cultural barrier to officers seeking mental health services, and that the two conflicting discourses of masculinity and mental health-related help-seeking appear to be in competition with each other.

Keywords: competing discourses, dominant discourses, Foucault’s theory of discourse, law enforcement, masculinity, mental health, police officers

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Authors: Raghad Abu Salma, Beatrice Szczepek Reed

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Politeness is one of the most researched areas in pragmatics as it is key to interpersonal interactional phenomena. Many studies, particularly in linguistics, have focused on developing politeness theories and exploring linguistic devices used in communication to construct and establish social norms. However, the question of what constitutes polite language remains a point of ongoing debate. Prior research primarily examined politeness in English and its native speaking communities, oversimplifying the notion of politeness and associating it with surface-level language use. There is also a dearth of literature on politeness in Arabic, particularly in the context of Jordanian Arabic. Prior research investigating politeness in Arabic make generalized claims about politeness in Arabic without taking the linguistic variations into account or providing empirical evidence. This proposed research aims to explore how Jordanian Arabic influences its first language users in making and responding to requests, exploring participants' perceptions of politeness and the linguistic choices they make in their interactions. The study focuses on Jordanian expats living in London, UK providing an intercultural perspective that prior research does not consider. This study employs a mixed-methods approach combining discourse completion tasks (DCTs) with semi-structured interviews. While DCTs provide insight into participants’ linguistic choices, semi-structured interviews glean insight into participants' perceptions of politeness and their linguistic choices impacted by cultural norms and diverse experiences. This paper discusses previous research on politeness in Arabic, identifies research gaps, and discusses different methods for data collection. This paper also presents preliminary findings from the ongoing study.

Keywords: politeness, pragmatics, jordanian arabic, intercultural politeness

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Authors: Samuel Francisco Ngovene

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Mozambique is a country with cultural segregation along its rivers, dividing the main ethnic groups of Machangana, Macena, and Macua, inter alia South, Centre, and North. This division has led to internal conflicts, seemingly rooted in ethnicity. The aim of this study is to analyze the tolerance of the main ethnic groups in Mozambique in terms of cohabitation, sharing opportunities, and political power. The study utilizes participant observation in the field, group discussions, and a questionnaire targeting 150 respondents split into 50 for each ethnic group. The study finds that people in Mozambique are generally tolerant of cohabiting or marrying individuals from different ethnic groups. However, when it comes to sharing opportunities such as employment or business, there is a perception that individuals from different ethnic groups may be taking away opportunities. Similarly, each ethnic group believes that having a president from their own group would lead to better opportunities for their community. The study highlights the importance of addressing this intolerance, as it can be a source of internal political conflicts. The anthropological approach provides a valuable tool for diplomacy channels to ensure long-lasting peace. Analysis procedures: The data collected through participant observation, group discussions are analytically crosschecked, comparing the opinions of people from different ethnic groups, while the data from the questionnaire are analyzed statistically to understand the level of tolerance among the ethnic groups and their perceptions of sharing opportunities and political power. The study addresses the question of whether the main ethnic groups in Mozambique are tolerant of cohabitation, sharing opportunities, and political power among themselves. The study concludes that while there is overall tolerance for cohabitation and marriage across ethnic groups, there is also a perception that individuals from different ethnic groups may take away opportunities. The study suggests that cultural education from a young age may be an effective way to promote tolerance.

Keywords: cohabitation, ethnicities, Mozambique, political conflicts, tolerance

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Authors: Victor Au, Khin Maung Than, Zaw Win Aung, Linawati Jumat

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Background & Objectives: Cardiac arrests can occur anywhere or anytime, and most of the cases will be brought to the emergency department except the cases that happened in at in-patient setting. Raja IsteriPangiran Anak Saleha (RIPAS) Hospital is the only tertiary government hospital which located in Brunei Muara district and received all referral from other Brunei districts. Data of cardiac arrests in Brunei Darussalam scattered between Emergency Medical Ambulance Services (EMAS), Emergency Department (ED), general inpatient wards, and Intensive Care Unit (ICU). In this audit, we only focused on cardiac arrest cases which had happened or presented to the emergency department RIPAS Hospital. Theobjectives of this audit were to look at demographic of cardiac arrest cases and the survival to discharge rate of In-Hospital Cardiac Arrest (IHCA) and Out-Hospital Cardiac Arrest (OHCA). Methodology: This audit retrospective study was conducted on all cardiac arrest cases that underwent Cardiopulmonary Resuscitation (CPR) in ED RIPAS Hospital, Brunei Muara, in the year 2019-2020. All cardiac arrest cases that happened or were brought in to emergency department were included. All the relevant data were retrieved from ED visit registry book and electronic medical record “Bru-HIMS” with keyword diagnosis of “cardiac arrest”. Data were analyzed and tabulated using Excel software. Result: 313 cardiac arrests were recorded in the emergency department in year 2019-2020. 92% cases were categorized as OHCA, and the remaining 8% as IHCA. Majority of the cases were male with age between 50-60 years old. In OHCA subgroup, only 12.4% received bystander CPR, and 0.4% received Automatic External Defibrillator (AED) before emergency medical personnel arrived. Initial shockable rhythm in IHCA group accounted for 12% compare to 4.9% in OHCA group. Outcome of ED resuscitation, 32% of IHCA group achieved return of spontaneous circulation (ROSC) with a survival to discharge rate was 16%. For OHCA group, 12.35% achieved ROSC, but unfortunately, none of them survive till discharge. Conclusion: Standardized registry for cardiac arrest in the emergency department is required to provide valid baseline data to measure the quality and outcome of cardiac arrest. Zero survival rate for out hospital cardiac arrest is very concerning, and it might represent the significant breach in cardiac arrest chains of survival. Systematic prospective data collection is needed to identify contributing factors and to improve resuscitation outcome.

Keywords: cardiac arrest, OHCA, IHCA, resuscitation, emergency department

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Authors: D. Mokhtari

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Any variation in environmental characteristics of geomorphosites would lead to destabilisation of their geotouristic values all around the planet. The Urmia lake, with an area of approximately 5,500 km2 and a catchment area of 51,876 km2, and to which various reasons over time, especially in the last fifty years have seen a sharp decline and have decreased by about 93 % in two recent decades. These variations are not only driving significant changes in the morphology and ecology of the present lake landscape, but at the same time are shaping newly formed morphologies, which vanished some valuable geomorphosites or develop into smaller geomorphosites with significant value from a scientific and cultural point of view. This paper analyses and discusses features and evolution in several representative coastal and island geomorphosites. For this purpose, a total of 23 geomorphosites were studied in two data series (1963 and 2015) and the respective data were compared and analysed. The results showed, The total loss in geomorphosites area in a half century amounted to a loss of more than 90% of the valuable geomorphosites. Moreover, the comparison between the mean yearly value of coastal area lost over the entire period and the yearly average calculated for the shorter period (1998-2014) clearly indicates a pattern of acceleration. This acceleration in the rate of reduction in lake area was seen in most of the southern half of the lake. In the region as well, the general water-level falling is not only causing the loss of a significant water resource, which is followed by major impact on regional ecosystems, but is also driving the most marked recent (last century) changes in the geotouristic landscapes. In fact, the disappearance of geomorphosites means the loss of tourism phenomenon. In this context attention must be paid to the question of conservation. The action needed to safeguard geomorphosites includes: 1) Preventive action, 2) Corrective action, and 3) Sharing knowledge.

Keywords: geomorphosite, environmental changes, changing lake, Urmia lake, northwest of Iran

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Authors: Priya Saha, Sourav Dey Roy Jr., Debotosh Bhattacharjee, Mita Nasipuri, Barin Kumar De, Mrinal Kanti Bhowmik

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Biometric face recognition technology (FRT) has gained a lot of attention due to its extensive variety of applications in both security and non-security perspectives. It has come into view to provide a secure solution in identification and verification of person identity. Although other biometric based methods like fingerprint scans, iris scans are available, FRT is verified as an efficient technology for its user-friendliness and contact freeness. Accurate facial feature localization plays an important role for many facial analysis applications including biometrics and emotion recognition. But, there are certain factors, which make facial feature localization a challenging task. On human face, expressions can be seen from the subtle movements of facial muscles and influenced by internal emotional states. These non-rigid facial movements cause noticeable alterations in locations of facial landmarks, their usual shapes, which sometimes create occlusions in facial feature areas making face recognition as a difficult problem. The paper proposes a new hybrid based technique for automatic landmark detection in both neutral and expressive frontal and near frontal face images. The method uses the concept of thresholding, sequential searching and other image processing techniques for locating the landmark points on the face. Also, a Graphical User Interface (GUI) based software is designed that could automatically detect 16 landmark points around eyes, nose and mouth that are mostly affected by the changes in facial muscles. The proposed system has been tested on widely used JAFFE and Cohn Kanade database. Also, the system is tested on DeitY-TU face database which is created in the Biometrics Laboratory of Tripura University under the research project funded by Department of Electronics & Information Technology, Govt. of India. The performance of the proposed method has been done in terms of error measure and accuracy. The method has detection rate of 98.82% on JAFFE database, 91.27% on Cohn Kanade database and 93.05% on DeitY-TU database. Also, we have done comparative study of our proposed method with other techniques developed by other researchers. This paper will put into focus emotion-oriented systems through AU detection in future based on the located features.

Keywords: biometrics, face recognition, facial landmarks, image processing

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Authors: Sally Heyeon Hwang

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Within decision theory, there are normative principles that dictate how one should act in addition to empirical theories of actual behavior. As a normative guide to one’s actual behavior, evidential or causal decision-theoretic equations allow one to identify outcomes with maximal utility values. The choice that each person makes, however, will, of course, differ according to varying assignments of weight and probability values. Regarding these different choices, it remains a subject of considerable philosophical controversy whether individual subjects have the capacity to exercise free will with respect to the assignment of probabilities, or whether instead the assignment is in some way constrained. A version of this question is given a precise form in Richard Jeffrey’s assumption that free will is necessary for Newcomb’s paradox to count as a decision problem. This paper will argue, against Jeffrey, that decision theory does not require the assumption of libertarian freedom. One of the hallmarks of decision-making is its application across a wide variety of contexts; the implications of a background assumption of free will is similarly varied. One constant across the contexts of decision is that there are always at least two levels of choice for a given agent, depending on the degree of prior constraint. Within the context of Newcomb’s problem, when the predictor is attempting to guess the choice the agent will make, he or she is analyzing the determined aspects of the agent such as past characteristics, experiences, and knowledge. On the other hand, as David Lewis’ backtracking argument concerning the relationship between past and present events brings to light, there are similarly varied ways in which the past can actually be dependent on the present. One implication of this argument is that even in deterministic settings, an agent can have more free will than it may seem. This paper will thus argue against the view that a stable background assumption of free will or determinism in decision theory is necessary, arguing instead for a compatibilist decision theory yielding a novel treatment of Newcomb’s problem.

Keywords: decision theory, compatibilism, free will, Newcomb’s problem

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Authors: Maria Margoudi, Zacharoula Smyraniou

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The current paper presents the results of a conducted case study, which was part of the author’s master thesis. During the past few years the number of children diagnosed with Learning Difficulties has drastically augmented and especially the cases of ADHD (Attention Deficit Hyperactivity Disorder). One of the core characteristics of ADHD is a deficit in working memory functions. The review of the literature indicates a plethora of educational software that aim at training and enhancing the working memory. Nevertheless, in the current paper, the possibility of using for the same purpose free, online games will be explored. Another issue of interest is the potential effect of the working memory training to the core symptoms of ADHD. In order to explore the abovementioned research questions, three digital tests are employed, all of which are developed on the E-slate platform by the author, in order to check the level of ADHD’s symptoms and to be used as diagnostic tools, both in the beginning and in the end of the case study. The tools used during the main intervention of the research are free online games for the training of working memory. The research and the data analysis focus on the following axes: a) the presence and the possible change in two of the core symptoms of ADHD, attention and impulsivity and b) a possible change in the general cognitive abilities of the individual. The case study was conducted with the participation of a thirteen year-old, female student, diagnosed with ADHD, during after-school hours. The results of the study indicate positive changes both in the levels of attention and impulsivity. Therefore we conclude that the training of working memory through the use of free, online games has a positive impact on the characteristics of ADHD. Finally, concerning the second research question, the change in general cognitive abilities, no significant changes were noted.

Keywords: ADHD, attention, impulsivity, online games

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Authors: Tahmidul Islam

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Propensity Score Matching (PSM) technique has been widely used for estimating causal effect of treatment in observational studies. One major step of implementing PSM is estimating the propensity score (PS). Logistic regression model with additive linear terms of covariates is most used technique in many studies. Logistics regression model is also used with cubic splines for retaining flexibility in the model. However, choosing the functional form of the logistic regression model has been a question since the effectiveness of PSM depends on how accurately the PS been estimated. In many situations, the linearity assumption of linear logistic regression may not hold and non-linear relation between the logit and the covariates may be appropriate. One can estimate PS using machine learning techniques such as random forest, neural network etc for more accuracy in non-linear situation. In this study, an attempt has been made to compare the efficacy of Generalized Additive Model (GAM) in various linear and non-linear settings and compare its performance with usual logistic regression. GAM is a non-parametric technique where functional form of the covariates can be unspecified and a flexible regression model can be fitted. In this study various simple and complex models have been considered for treatment under several situations (small/large sample, low/high number of treatment units) and examined which method leads to more covariate balance in the matched dataset. It is found that logistic regression model is impressively robust against inclusion quadratic and interaction terms and reduces mean difference in treatment and control set equally efficiently as GAM does. GAM provided no significantly better covariate balance than logistic regression in both simple and complex models. The analysis also suggests that larger proportion of controls than treatment units leads to better balance for both of the methods.

Keywords: accuracy, covariate balances, generalized additive model, logistic regression, non-linearity, propensity score matching

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Authors: Zwelenkani Mdlalose

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From the moment Covid 19 was declared a pandemic it became clear that conspiracy theories would significantly impact our response to the crisis that the virus was to become. Central to the interest in conspiracy theories evoked by a pandemic is a more general concern for the impact they have on society and social harmony. The specific brand of Conspiracy Theory that is in question is not any and all theories about conspiracies but rather those conspiracy theories which contradict official accounts. For example, where the official account on the terrorist attacks of September 11 2001 is of a conspiracy involving 19 militants associated with the Islamic extremist group al-Qaeda against targets in the United States, the nature of conspiracy theory under study is the one contradicting this official account to the extent that its attributes the attacks not to al-Qaeda militants but to actors in the United States government itself. The study is not an investigation into the truth value of conspiracy theories but rather an attempt at observing the essential qualities of the type of belief that is belief in conspiracy theories compared to belief in official accounts provided by authoritative sources such as governments, experts and mainstream media. These qualities include the psychological, epistemic and socio-political foundations on which belief in conspiracy theories are established. Based on a foundational understanding of the sort of belief that are beliefs in conspiracy theories, we may then extrapolate implied ethical demands on both authoritative bodies and actors as well as believers in conspiracy theories. For example: in their unofficial ‘non-factual’ status, is there not some violation of epistemic right in the same way we observe in cases where people are prejudiced because of their religious beliefs? In other words, is there an epistemic injustice suffered by believers in conspiracy theories in the way their beliefs are rejected as illegitimate? Conversely, to what extent do believers bear an epistemic responsibility in their adoption of their beliefs in conspiracy theories. From this position, perhaps we can then develop responses to the problem that foster greater social harmony even in the midst of suspicion and distrust.

Keywords: conspiracy theories, subjugated knowledge, epistemic injustice, epistemic responsibility

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Authors: Leah Samples

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Barriers to participation persist for people with disabilities despite a long history of legislation designed to support equal opportunity for people with disabilities. Historically, the focus has been solely placed on structural barriers, but newer research highlights the importance of looking at social and informational barriers to participation. Collectively, these barriers prevent people with disabilities from fully engaging in community life and consequently from achieving full citizenship. Disability is crucial to understanding the meaning of citizenship. Drawing upon the influences of feminist, critical race and human rights theorists, citizenship can be defined as a set of rights and responsibilities that an individual has because they are a part of a community. However, when those rights are taken away or denied one’s citizenship is in question. Employing this definition of citizenship allows one to examine how barriers to citizenship present themselves in societies that are built on an ideal of a non-disabled person. To understand at a deeper level how this notion of citizenship manifests itself, this study seeks to unearth commonly experienced barriers to participation in the lives of visually-impaired adults in everyday environments. The purpose of this qualitative study is to explore commonly-experienced barriers to participation in the lives of visually impaired adults in leisure settings (e.g. restaurants, stores, etc.). Thirty adults with visual impairments participated in semi-structured interviews, as well as participant observations. The results suggest that barriers to participation are still pervasive in everyday environments and subsequently have an adverse effect on participation and belonging for people with visual impairments. This study highlights the importance of exploring and acknowledging the daily tensions that persons with disabilities face in their communities. A full exploration of these tensions is necessary in order to develop solutions and tools to create more just communities for everyone.

Keywords: barriers, citizenship, belonging, everyday environments

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Authors: Renata Kurpiewska-Korbut

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Making an assumption that the use and sharing of data generated in humanitarian action constitute a core function of humanitarian organizations, the paper analyzes the position of the largest Polish humanitarian non-governmental organizations in the humanitarian data ecosystem in Ukraine and their approach to non-personal and personal data management since February of 2022. Both expert interviews and document analysis of non-profit organizations providing a direct response in the Ukrainian crisis context, i.e., the Polish Humanitarian Action, Caritas, Polish Medical Mission, Polish Red Cross, and the Polish Center for International Aid and the applicability of theoretical perspective of contingency theory – with its central point that the context or specific set of conditions determining the way of behavior and the choice of methods of action – help to examine the significance of data complexity and adaptive approach to data management by relief organizations in the humanitarian supply chain network. The purpose of this study is to determine how the existence of well-established and accurate internal procedures and good practices of using and sharing data (including safeguards for sensitive data) by the surveyed organizations with comparable human and technological capabilities are implemented and adjusted to Ukrainian humanitarian settings and data infrastructure. The study also poses a fundamental question of whether this crisis experience will have a determining effect on their future performance. The obtained finding indicate that Polish humanitarian organizations in Ukraine, which have their own unique code of conduct and effective managerial data practices determined by contingencies, have limited influence on improving the situational awareness of other assistance providers in the data ecosystem despite their attempts to undertake interagency work in the area of data sharing.

Keywords: humanitarian data ecosystem, humanitarian data management, polish NGOs, Ukraine

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Authors: Chassel T. Paras, Tryxzy Q. Dela Cruz, Ma. Carmela Lousie V. Goingco, Pauline L. Tolentino, Carmela S. Dizon

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In implementing inclusive education, parental involvement is measured to be an irreplaceable contributing factor. Parental involvement is described as an indispensable aspect of the teaching-learning process and has a remarkable effect on the student's academic performance. However, there are still differences in the viewpoints, expectations, and needs of both parents and teachers that are not yet fully conveyed in their relationship; hence, the perceptions of SNED teachers are essential in their collaboration with parents. This qualitative study explored how SNED teachers perceive the roles of parental involvement in the teaching-learning process of students with special needs. To answer this question, one-on-one face-to-face semi-structured interviews with three SNED teachers in a selected public school in Angeles City, Philippines, that offer special needs education services were conducted. The gathered data are then analyzed using Interpretative Phenomenological Analysis (IPA). The results revealed four superordinate themes, which include: (1) roles of parental involvement, (2) parental involvement opportunities, (3) barriers to parental involvement, and (4) parent-teacher collaboration practices. These results indicate that SNED teachers are aware of the roles and importance of parental involvement; however, despite parent-teacher collaboration, there are still barriers that impede parental involvement. Also, SNED teachers acknowledge the big roles of parents as they serve as main figures in the teaching-learning process of their children with special needs. Lastly, these results can be used as input in developing a school-facilitated parenting involvement framework that encompasses the contribution of SNED teachers in planning, developing, and evaluating parental involvement programs, which future researchers can also use in their studies

Keywords: parental involvement, special needs education, teaching-learning process, teachers’ perceptions, special needs education teachers, interpretative phenomenological analysis

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Authors: V. A. Dubovsky, V. V. Savchenko, A. A. Baryskevich

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The current trend in the automotive industry towards automatic vehicles is creating new challenges related to human factors. This occurs due to the fact that the driver is increasingly relieved of the need to be constantly involved in driving the vehicle, which can negatively impact his/her situation awareness when manual control is required, and decrease driving skills and abilities. These new problems need to be studied in order to provide road safety during the transition towards self-driving vehicles. For this purpose, it is important to develop an appropriate conceptual model of the interaction between the driver and the automated vehicle, which could serve as a theoretical basis for the development of mathematical and simulation models to explore different aspects of driver behaviour in different road situations. Well-known driver behaviour models describe the impact of different stages of the driver's cognitive process on driving performance but do not describe how the driver controls and adjusts his actions. A more complete description of the driver's cognitive process, including the evaluation of the results of his/her actions, will make it possible to more accurately model various aspects of the human factor in different road situations. This paper presents a conceptual model of the 'driver – highly automated vehicle' system based on the P.K. Anokhin's theory of functional systems, which is a theoretical framework for describing internal processes in purposeful living systems based on such notions as goal, desired and actual results of the purposeful activity. A central feature of the proposed model is a dynamic coupling mechanism between the decision-making of a driver to perform a particular action and changes of road conditions due to driver’s actions. This mechanism is based on the stage by stage evaluation of the deviations of the actual values of the driver’s action results parameters from the expected values. The overall functional structure of the highly automated vehicle in the proposed model includes a driver/vehicle/environment state analyzer to coordinate the interaction between driver and vehicle. The proposed conceptual model can be used as a framework to investigate different aspects of human factors in transitions between automated and manual driving for future improvements in driving safety, and for understanding how driver-vehicle interface must be designed for comfort and safety. A major finding of this study is the demonstration that the theory of functional systems is promising and has the potential to describe the interaction of the driver with the vehicle and the environment.

Keywords: automated vehicle, driver behavior, human factors, human-machine system

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Authors: Kelly Grani Yuen

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Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.

Keywords: audit quality, client importance, jurisdiction, modified audit opinions

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Authors: Xiaochen Mu

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Due to the diversity of stakeholders and the ambiguity of ownership boundaries, the current protection models for Artificial Intelligence Generated Content (AIGC) have many disadvantages. In response to this situation, there are three different protection models worldwide. The United States Copyright Office stipulates that works autonomously generated by artificial intelligence ‘lack’ the element of human creation, and non-human AI cannot create works. To protect and promote investment in the field of artificial intelligence, UK legislation, through Section 9(3) of the CDPA, designates the author of AI-generated works as ‘the person by whom the arrangements necessary for the creation of the work are undertaken.’ China neither simply excludes the work attributes of AI-generated content based on the lack of a natural person subject as the sole reason, nor does it generalize that AIGC should or should not be protected. Instead, it combines specific case circumstances and comprehensively evaluates the degree of originality of AIGC and the contributions of natural persons to AIGC. In China's first AI drawing case, the court determined that the image in question was the result of the plaintiff's design and selection through inputting prompt words and setting parameters, reflecting the plaintiff's intellectual investment and personalized expression, and should be recognized as a work in the sense of copyright law. Despite opposition, the ruling also established the feasibility of the AIGC copyright protection path. The recognition of the work attributes of AIGC will not lead to overprotection that hinders the overall development of the AI industry. Just as with the legislation and regulation of AI by various countries, there is a need for a balance between protection and development. For example, the provisional agreement reached on the EU AI Act, based on a risk classification approach, seeks a dynamic balance between copyright protection and the development of the AI industry.

Keywords: generative artificial intelligence, originality, works, copyright

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Authors: Briante Barretto, Haley Carreon, Anesha-Maelene Ignacio

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This research paper explores the dynamic process of cultural resilience within the context of the modern tourism of two traditional island communities (Bali, Indonesia and Guam, Micronesia). It asks the question: How do indigenous people hold on to their foundational values that define their culture while moving forward in the modern world? Both Bali and Guam serve as famous destinations for tourists from all over the world, with millions of visitors on an annual basis. Both are continually being shaped in profound ways by the forces of modernity through globalization. And both are demonstrating cultural resilience while striving to find creative ways to sustain, preserve and strengthen their values and traditions within the context of a thriving modern tourist economy. This research paper, drawing on ethnographic methodologies, and in particular participant observation and in-depth interviews, explores the many challenges both communities face and the strategies and approaches they are learning to employ that help promote sustainable tourism while contributing to cultural preservation. Drawing on the insights gained from field work in both island communities, as well as the growing literature in this field study, the paper posits important lessons that can guide and inform indigenous communities that are being drawn into the global tourism market. One powerful idea emerges in the research and one that seems to guide and shape tourism policy both indigenous communities - that this current generation should be thought of as the ancestors of future generations, and thus they have a weighty responsibility to continue to learn and strive to sustain and preserve their cultures and traditions, their natural environments, and spiritual foundations for the future.

Keywords: bali, culture, environment, guam, tourism, values

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Authors: Chan Eang Teng, Tang Mui Joo

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With the viral factor on social media, the sense of persuasion is generated by repetition and popularity. When users’ interest is captured, political awareness increases to spark political enthusiasm, but, the level of user’s political participation and political attitude of those active users is still questionable. An online survey on 250 youth and in-depth interview on two politicians are conducted to answer the main question in this paper. The result shows that Facebook significantly increases political awareness among youths. Social media may not be the major trigger to political activism among youths as most respondents opined that they would still vote without Facebook. Other factors could be political campaigning, political climate, age, peer pressure or others. Finding also shows that majority of respondents did not participate in online political debates or political groups. Many also wondered if the social media was the main power switch that triggers the political influx among young voters. The research finding is significant to understand how the new media, Facebook, has reshaped the political landscape in Malaysia, creating the Social Media Election that changed the rules of the political game. However, research finding does not support the ideal notion that the social media is the major trigger to youth’s political activism. This research outcome has exposed the flaws of the Social Media Election. It has revealed the less optimistic side of youth political activism. Unfortunately, results fall short of the idealistic belief that the social media have given rise to political activism among youths in the 13^th General Election in Malaysia. The research outcome also highlights an important lesson for the democratic discourse of Malaysia which is making informed and educated decisions takes more commitment, proactive and objective attitude.

Keywords: social media, political participation, political activism, democracy, political communication

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Authors: Catarina Cruz, Ana Breda

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Tiling problems have been capturing the attention of many mathematicians due to their real-life applications. In this study, we deal with tilings of Zⁿ by Lee spheres, where n is a positive integer number, being these tilings related with error correcting codes on the transmission of information over a noisy channel. We focus our attention on the question ‘for what values of n and r does the n-dimensional Lee sphere of radius r tile Zⁿ?’. It seems that the n-dimensional Lee sphere of radius r does not tile Zⁿ for n ≥ 3 and r ≥ 2. Here, we prove that is not possible to tile Z⁷ with Lee spheres of radius 2 presenting a proof based on a combinatorial method and faithful to the geometric idea of the problem. The non-existence of such tilings has been studied by several authors being considered the most difficult cases those in which the radius of the Lee spheres is equal to 2. The relation between these tilings and error correcting codes is established considering the center of a Lee sphere as a codeword and the other elements of the sphere as words which are decoded by the central codeword. When the Lee spheres of radius r centered at elements of a set M ⊂ Zⁿ tile Zⁿ, M is a perfect r-error correcting Lee code of word length n over Z, denoted by PL(n, r). Our strategy to prove the non-existence of PL(7, 2) codes are based on the assumption of the existence of such code M. Without loss of generality, we suppose that O ∈ M, where O = (0, ..., 0). In this sense and taking into account that we are dealing with Lee spheres of radius 2, O covers all words which are distant two or fewer units from it. By the definition of PL(7, 2) code, each word which is distant three units from O must be covered by a unique codeword of M. These words have to be covered by codewords which dist five units from O. We prove the non-existence of PL(7, 2) codes showing that it is not possible to cover all the referred words without superposition of Lee spheres whose centers are distant five units from O, contradicting the definition of PL(7, 2) code. We achieve this contradiction by combining the cardinality of particular subsets of codewords which are distant five units from O. There exists an extensive literature on codes in the Lee metric. Here, we present a new approach to prove the non-existence of PL(7, 2) codes.

Keywords: Golomb-Welch conjecture, Lee metric, perfect Lee codes, tilings

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Authors: Peaceman Sopazi, Mabila Mathebula, John Smallwood

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Recent health and safety (H&S) concerns and their resultant impact on railway operations, namely, the severe acute respiratory syndrome (SARS) or collectively known as SARS-CoV-2 (Covid-19) pandemic and the Fourth Industrial Revolution (4IR), which have dominated public discourse, brought into question as to whether, or not, some aspects of how we have so far managed safety oversight as railway regulatory bodies and operators will remain relevant in a changing railway environment. Railway practitioners have generally found themselves between a proverbial rock and a hard place by being confronted by emerging challenges which have brought along great opportunities for sustainability. As witnesses and participants to the progressively introduced railway safety management, and transformation regimes, this paper attempts to share gathered field experience on adaptable regulatory oversight and safety awareness. The discourse is approached from a South African context but also with an informed perspective of what seems to work and what usually does not. The authors share their own multi and transdisciplinary experience coupled with insights they have gained as researchers of global trends in general safety management and specific aspects of railway safety management, for sustainability. In addition to sharing a largely experience-based methodology for survival, suggestions are offered for consideration as a way of keeping the railway safety management discourse alive as practitioners navigate a new path which is shrouded in a cloud of untold uncertainty. The authors further believe that the right timing for the implementation of the proposed suggestions in this paper will produce beneficial outcomes. Finally, the paper will identify areas that are still open for further investigation for and by researchers and practitioners alike.

Keywords: health & safety management, safety awareness, railway safety management, railway systems sustainability

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Authors: Silke Bustamante, Andrea Pelzeter, Andreas Deckmann, Rudi Ehlscheidt, Franziska Freudenberger

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Against the background of demographic changes and the need for motivated and talented employees, companies have a growing interest in being perceived as an attractive employer and gain a competitive edge in the market for talents. Research indicates that corporate social responsibility plays an important role employer choice. This is assumed to be particularly true for the cohorts of the so-called generations y younger applicants born later. Several studies identified cultural, educational and generational differences in CSR preferences. However, until now literature that links preferences for employers’ responsibility with the individual value orientation of the job applicant is scarce. This paper seeks to close this gap and analyzes the preference structure of 500 German university graduates for CSR-related and non-CSR-related employer attributes contingent on their value orientation. In a first step, we identified 17 CSR related attributes in five CSR dimensions (ecology, community, workplace, governance, and market) as well as 11 traditional attributes such as salary, reputation, personal development etc. based on literature review and focus groups. We then used an adapted Conjoint Analysis framework in order to understand the relative preference of each attribute for each participant. Additionally, we surveyed the value orientation of participants based on the European Social Survey (ESS) 21-item human values scale that allow a differentiation of participants into clusters of value orientation. The results allow us not only to operationalize preferences for CSR and other important employer attributes, but – more importantly – to answer the question how different values structures play together with CSR preferences of potential employees. They hereby allow companies to customize employee directed messages to their respective target group and design their employer brand accordingly.

Keywords: corporate social responsibility, employer attractiveness, employer brand, recruiting, values

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Authors: Emmanuel Ophel Gilbert, Williams Speret

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The control for fluid flow behaviours of viscous fluids and heat transfer occurrences within heated mini-channel is considered. Heat transfer and flow characteristics of different viscous liquids, such as engine oil, automatic transmission fluid, one-half ethylene glycol, and deionized water were numerically analyzed. Some mathematical applications such as Fourier series and Laplace Z-Transforms were employed to ascertain the behaviour-wave like structure of these each viscous fluids. The steady, laminar flow and heat transfer equations are reckoned by the aid of numerical simulation technique. Further, this numerical simulation technique is endorsed by using the accessible practical values in comparison with the anticipated local thermal resistances. However, the roughness of this mini-channel that is one of the physical limitations was also predicted in this study. This affects the frictional factor. When an additive such as tetracycline was introduced in the fluid, the heat input was lowered, and this caused pro rata effect on the minor and major frictional losses, mostly at a very minute Reynolds number circa 60-80. At this ascertained lower value of Reynolds numbers, there exists decrease in the viscosity and minute frictional losses as a result of the temperature of these viscous liquids been increased. It is inferred that the three equations and models are identified which supported the numerical simulation via interpolation and integration of the variables extended to the walls of the mini-channel, yields the utmost reliance for engineering and technology calculations for turbulence impacting jets in the near imminent age. Out of reasoning with a true equation that could support this control for the fluid flow, Navier-stokes equations were found to tangential to this finding. Though, other physical factors with respect to these Navier-stokes equations are required to be checkmated to avoid uncertain turbulence of the fluid flow. This paradox is resolved within the framework of continuum mechanics using the classical slip condition and an iteration scheme via numerical simulation method that takes into account certain terms in the full Navier-Stokes equations. However, this resulted in dropping out in the approximation of certain assumptions. Concrete questions raised in the main body of the work are sightseen further in the appendices.

Keywords: frictional losses, heat transfer, laminar flow, mini-channel, number simulation, Reynolds number, turbulence, viscous fluids

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Authors: Harold P. Pareja

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This paper answers the question whether the minimum age of criminal responsibility under the Republic Act No. 9344 (Juvenile Justice Act) as amended by Republic Act No. 10630 should be lowered to 15 years of age or not in the light of international standards and domestic concerns both of which will definitely elicit strong views. It also explores the specific provision on the minimum age of criminal responsibility under the Republic Act No. 9344 (Juvenile Justice Act) and traces the bases of such law by discussing its presented evidences and justifications as reflected in the records of proceedings in the law-making phase. On one hand, the paper discusses the impact of lowering the minimum age to the state of juvenile delinquencies and to the rate of rehabilitation for those CICL who have undergone the DSWD-supervised recovery programs. On the other hand, it presents its impact to the international community specifically to the Committee of the Rights of the Child and the UNICEF considering that the even the current minimum age set in RA 9344 is lower than the international standards. Document review and content analysis are the major research tools. Primary and secondary sources were used as references such as Philippine laws on juvenile justice and from the different states international think-tanks. The absence of reliable evidences on criminal capacity made the arguments in increasing the MACR in the harder position. Studies on criminal capacity vary from different countries and from practitioners in in the fields of psychology, psychiatry and forensics. Juvenile delinquency is mainly contributed by poverty and dysfunctional families. On the other hand, the science of the criminal mind specifically among children has not been established yet. Philippines have the legal obligations to be faithful to the CRC and other related international instruments for the juvenile justice and welfare system. Decreasing MACR does not only send wrong message to the international community but the Philippines is violating its own laws.

Keywords: juvenile justice, minimum age of responsibility (MAR), juvenile justice act of the Philippines, children in conflict with the law, international standards on juvenile justice

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Authors: Ole-Christian Galbo Engstrøm, Erik Schou Dreier, Birthe Møller Jespersen, Kim Steenstrup Pedersen

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Grain quality analysis is a multi-parameterized problem that includes a variety of qualitative and quantitative parameters such as grain type classification, damage type classification, and nutrient regression. Currently, these parameters require human inspection, a multitude of instruments employing a variety of sensor technologies, and predictive model types or destructive and slow chemical analysis. This paper investigates the feasibility of applying near-infrared hyperspectral imaging (NIR-HSI) to grain quality analysis. For this study two datasets of NIR hyperspectral images in the wavelength range of 900 nm - 1700 nm have been used. Both datasets contain images of sparsely and densely packed grain kernels. The first dataset contains ~87,000 image crops of bulk wheat samples from 63 harvests where protein value has been determined by the FOSS Infratec NOVA which is the golden industry standard for protein content estimation in bulk samples of cereal grain. The second dataset consists of ~28,000 image crops of bulk grain kernels from seven different wheat varieties and a single rye variety. In the first dataset, protein regression analysis is the problem to solve while variety classification analysis is the problem to solve in the second dataset. Deep convolutional neural networks (CNNs) have the potential to utilize spatio-spectral correlations within a hyperspectral image to simultaneously estimate the qualitative and quantitative parameters. CNNs can autonomously derive meaningful representations of the input data reducing the need for advanced preprocessing techniques required for classical chemometric model types such as artificial neural networks (ANNs) and partial least-squares regression (PLS-R). A comparison between different CNN architectures utilizing 2D and 3D convolution is conducted. These results are compared to the performance of ANNs and PLS-R. Additionally, a variety of preprocessing techniques from image analysis and chemometrics are tested. These include centering, scaling, standard normal variate (SNV), Savitzky-Golay (SG) filtering, and detrending. The results indicate that the combination of NIR-HSI and CNNs has the potential to be the foundation for an automatic system unifying qualitative and quantitative grain quality analysis within a single sensor technology and predictive model type.

Keywords: deep learning, grain analysis, hyperspectral imaging, preprocessing techniques

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Authors: Dawid Przystupski, Agata Gorska, Paulina Rozborska, Weronika Bartosik, Olga Michel, Joanna Rossowska, Anna Szewczyk, Malgorzata Drag-Zalesinska, Jedrzej Gorski, Julita Kulbacka

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Researchers are still looking for an answer to the question which has been fascinating the mankind for generations, specifically – is there life beyond Earth? As long as routine flights to other planets remain beyond our reach, there is a need to find alternative ways to conduct the astrobiological research. It is worth noticing that the part of the Earth’s atmosphere, stratosphere, has been found to show subcosmic environmental conditions, namely temperatures around -50°C, very rarefied air, increased cosmic radiation and the Sun’s ultraviolet radiation. This phenomenon gives rise to the opportunity for the use of stratospheric environment as a research model for the space conditions. Therefore the idea of conducting astrobiological experiments during the stratospheric flights arose. Up to now, the preliminary work in this field included launching balloons containing solely microbiological samples into the stratosphere to figure out if they would be able to survive under the stratospheric conditions. In our study, we take this concept further, sending the human healthy and cancerous cells treated with various compounds to investigate whether these medicines are capable to protect the cells against stratospheric stress. Due to oxidative stress caused by ionizing radiation and temperature shock, we used natural compounds which display antioxidant properties. In this way, we were able to reduce the reactive oxygen species production affecting cells, which results in their death. After-flight laboratory tests of biological samples from the stratosphere have been performed and indicated the most active antioxidants as potential agents which can minimize the harmful impacts of stratospheric conditions, especially radiation and temperature.

Keywords: antioxidants, stratosphere, balloon flight, oxidative stress, cell death, radiation

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Authors: Jonathan Matyenyika

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In recent years, automobile manufacturers have increasingly produced vehicles equipped with cutting-edge automotive electronic technology to match the fast-paced digital world of today; this has brought about various benefits in different business sectors that make use of these vehicles as a means of turning over a profit. In the logistics industry, vehicles equipped with this technology have proved to be very utilitarian; this paper focuses on the benefits automobile electronic equipped vehicles have in the logistics industry. Automotive vehicle manufacturers have introduced new technological electronic features to their vehicles to enhance and improve the overall performance, efficiency, safety and driver comfort. Some of these features have proved to be beneficial to logistics operators. To start with the introduction of adaptive cruise control in long-distance haulage vehicles, to see how this system benefits the drivers, we carried out research in the form of interviews with long-distance truck drivers with the main question being, what major difference have they experienced since they started to operate vehicles equipped with this technology to which most stated they had noticed that they are less tired and are able to drive longer distances as compared to when they used vehicles not equipped with this system. As a result, they can deliver faster and take on the next assignment, thus improving efficiency and bringing in more monetary return for the logistics company. Secondly, the introduction of electric hybrid technology, this system allows the vehicle to be propelled by electric power stored in batteries located in the vehicle instead of fossil fuel. Consequently, this benefits the logistic company as vehicles become cheaper to run as electricity is more affordable as compared to fossil fuel. The merging of electronic systems in vehicles has proved to be of great benefit, as my research proves that this can benefit the logistics industry in plenty of ways.

Keywords: logistics, manufacturing, hybrid technology, haulage vehicles

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