Search results for: mother’s perspective
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3688

Search results for: mother’s perspective

1678 Audit Quality and Audit Regulation in European Union: A Perspective, Considering Actual and Perception Based Measures

Authors: Daniela Monteiro

Abstract:

Considering the entry into force of the new EU audit reform regarding statutory auditors, in effect in all member states since 2016, this research aims to identify which audit regulation rules are associated with a high-level audit quality on both its dimensions, i.e., the actual quality and the perceived quality, in relation to public interest entities, within the European Union, and whether those rules have the same impact on both dimensions. Its measurement was based on the following proxies: the quality of financial information through earnings management and the impact of qualified opinions on financial costs. We considered in the research regulation subjects such as auditors’ rotation and provision of services (NAS) and also the level of market concentration. The criteria to include these issues in the research was its contemplation of the new rules. We studied the period before the audit reform (2009-2015) when the regulation measures were less uniform. Besides the consideration of both dimensions of audit quality and several regulation measures, we believe our conclusions configure an important contribution to this research field, considering the involvement of the first 15 member states of the European Union. The results consolidate the assumption that the balance between competence and independence is not the only challenge related to the regulation of the audit profession. The evidence demonstrates that the balance between actual and perceived quality is also a relevant matter. The major conclusion is that the challenge is to keep balanced both actual and perceived audit quality whilst ensuring the independence and competence of auditors.

Keywords:

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1677 Sound Instance: Art, Perception and Composition through Soundscapes

Authors: Ricardo Mestre

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The soundscape stands out as an agglomeration of sounds available in the world, associated with different contexts and origins, being a theme studied by various areas of knowledge, seeking to guide their benefits and their consequences, contributing to the welfare of society and other ecosystems. Murray Schafer, the author who originally developed this concept, highlights the need for a greater recognition of sound reality, through the selection and differentiation of sounds, contributing to a tuning of the world and to the balance and well-being of humanity. According to some authors sound environment, produced and created in various ways, provides various sources of information, contributing to the orientation of the human being, alerting and manipulating him during his daily journey, like small notifications received on a cell phone or other device with these features. In this way, it becomes possible to give sound its due importance in relation to the processes of individual representation, in manners of social, professional and emotional life. Ensuring an individual representation means providing the human being with new tools for the long process of reflection by recognizing his environment, the sounds that represent him, and his perspective on his respective function in it. In order to provide more information about the importance of the sound environment inherent to the individual reality, one introduces the term sound instance, in order to refer to the whole sound field existing in the individual's life, which is divided into four distinct subfields, but essential to the process of individual representation, called sound matrix, sound cycles, sound traces and sound interference.

Keywords: sound instance, soundscape, sound art, perception, composition

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1676 Transitioning Teacher Identity during COVID-19: An Australian Early Childhood Education Perspective

Authors: J. Jebunnesa, Y. Budd, T. Mason

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COVID-19 changed the pedagogical expectations of early childhood education as many teachers across Australia had to quickly adapt to new teaching practices such as remote teaching. An important factor in the successful implementation of any new teaching and learning approach is teacher preparation, however, due to the pandemic, the transformation to remote teaching was immediate. A timely question to be asked is how early childhood teachers managed the transition from face-to-face teaching to remote teaching and what was learned through this time. This study explores the experiences of early childhood educators in Australia during COVID-19 lockdowns. Data were collected from an online survey conducted through the official Facebook forum of “Early Childhood Education and Care Australia,” and a constructivist grounded theory methodology was used to analyse the data. Initial research results suggest changing expectations of teachers’ roles and responsibilities during the lockdown, with a significant category related to transitioning teacher identities emerging. The concept of transitioning represents the shift from the role of early childhood educator to educational innovator, essential worker, social worker, and health officer. The findings illustrate the complexity of early childhood educators’ roles during the pandemic.

Keywords: changing role of teachers, constructivist grounded theory, lessons learned, teaching during COVID-19

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1675 Multilingual and Ideological Graffiti in Palestine

Authors: Olivia Martina Dalla Torre

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The aim of this paper is to describe and analyse some urban writings that emerge in politically disputed areas, namely the Occupied Palestinian Territories, and more specifically in Deheishe refugee camp. These graffiti are visible on the walls of houses, all around the camp, and they convey messages of protest but also of hope or claim about the complex political situation in the occupied territories. These graffiti can be then interpreted as political and politicized semiotic resources. In this paper, after having introduced the political situation of the Palestinian Territories in a historical perspective, we will question a specific dimension of these writings, i.e., their multilingual and ideological aspect. To do this, we will focus on ethnographic fieldwork on Deheishe refugee camp and we will draw on the theoretical framework of the critical communication studies which assert that language practices are not neutral and that they need to be understood through the lens of the historical context of production, crossing space and time. By analysing the relationship between the discursive constructions of the messages and the languages used, we will point out some of the possible reasons and functions of the presence of these multilingual discursive productions. We will show that if, on the one hand, these graffiti confirm the huge presence of Western actors in the region, on the other hand, they attest the presence of an international movement against the Israeli occupation and against other struggles as well. Concluding, we will argue that multilingualism certainly represents a diversification of the linguistic landscape and that it gives a transnational and political dimension to the graffiti.

Keywords: communication, graffiti, multilingualism, Palestine, transnationalism

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1674 Studying Educational Processes through a Multifocal Viewpoint: Educational and Social Studies

Authors: Noa Shriki, Atara Shriki

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Lifelong learning is considered as essential for teacher's professional development, which in turn has implications for the improvement of the entire education system. In recent years, many programs designed to support teachers' professional development are criticized for not achieving their goal. A variety of reasons have been proposed for the purpose of explaining the causes of the ineffectiveness of such programs. In this study, we put to test the possibility that teachers do not change as a result of their participation in professional programs due to a gap between the contents and approaches included in them and teacher's beliefs about teaching and learning. Eighteen elementary school mathematics teachers participated in the study. These teachers were involved in collaborating with their students in inquiring mathematical ideas, while implementing action research. Employing educational theories, the results indicated that this experience had a positive effect on teacher's professional development. In particular, there was an evident change in their beliefs regarding their role as mathematics teachers. However, while employing a different perspective for analyzing the data, the lens of Kurt Lewin's theory of re-education, we realized that this change of beliefs must be questioned. Therefore, it is suggested that analysis of educational processes should be carried out not only through common educational theories, but also on the basis of social and organizational theories. It is assumed that both the field of education and the fields of social studies and organizational consulting will benefit from the multifocal viewpoint

Keywords: educational theories, professional development, re-education, teachers' beliefs

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1673 China’s Hedging Strategy in Response to the Russia-Ukraine Conflict

Authors: Zhao Xinlei

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The outbreak of the Ukraine crisis has had an important impact on the global political and economic order, especially the global food crisis and energy crisis, thus aggravating social and political conflicts. At the same time, with the intensification of the Ukraine crisis, the United States and European countries have imposed severe economic sanctions on Russia to prevent and contain Russia's special military operations against Ukraine. The essence of the Ukraine crisis is a geopolitical conflict and competition between Russia and the United States. For a long time, the United States has always regarded Russia as a serious strategic crisis and challenge. Therefore, for the United States, the outbreak of the Ukraine crisis is an extremely important opportunity to condemn and stop Russia's actions from an international perspective. In this process, China plays a very special role. This special positioning is not only reflected in the long-term friendly relationship between China and Russia and mutual support and assistance on the international stage but also in the complex economic relationship and interdependence between China and the United States. Therefore, China has adopted a "hedging strategy" in dealing with the Ukrainian crisis, and the use of the hedging strategy not only plays a special role in safeguarding China's own security and interests but also because China can act as an intermediary to coordinate Russia and the United States to promote the resolution of the Ukrainian crisis in a peaceful manner.

Keywords: Ukraine crisis Russia-Ukraine conflict balanced strategy Sino-US competition

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1672 Encouraging Teachers to be Reflective: Advantages, Obstacles and Limitations

Authors: Fazilet Alachaher

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Within the constructivist perspective of teaching, which views skilled teaching as knowing what to do in uncertain and unpredictable situations, this research essay explores the topic of reflective teaching by investigating the following questions: (1) What is reflective teaching and why is it important? (2) Why should teachers be trained to be reflective and how can they be prepared to be reflective? (3) What is the role of the teaching context in teachers’ attempts to be reflective? This paper suggests that reflective teaching is important because of the various potential benefits to teaching. Through reflection, teachers can maintain their voices and creativeness thus have authority to affect students, curriculum and school policies. The discussions also highlight the need to prepare student teachers and their professional counterparts to be reflective, so they can develop the characteristics of reflective teaching and gain the potential benefits of reflection. This can be achieved by adopting models and techniques that are based on constructivist pedagogical approaches. The paper also suggests that maintaining teachers’ attempts to be reflective in a workplace context and aligning practice with pre-service teacher education programs require the administrators or the policy makers to provide the following: sufficient time for teachers to reflect and work collaboratively to discuss challenges encountered in teaching, fewer non-classroom duties, regular in-service opportunities, more facilities and freedom in choosing suitable ways of evaluating their students’ progress and needs.

Keywords: creative teaching, reflective teaching, constructivist pedagogical approaches, teaching context, teacher’s role, curriculum and school policies, teaching context effect

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1671 Adoption of Performance Management System in a Saudi Telecom Company: An Institutional Perspective

Authors: Mohammed Buhaya

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Purpose: The purpose of this study is to analyze the decision, implementation process and the outcomes of the introduction of the balanced scorecard in a developing country having particular regard to the impacts of agency and institutional, endogenous and exogenous. Design/methodology/approach: This study builds on a longitudinal explanatory case study, an institutional framework, especially Ter-Bogt and Scapens (2014) framework. Findings: Empirical findings drawn from a telecom company indicate that the dynamics of change of the company are influenced by the interconnection of external institutions and the company's situation and internal institutions encompassing issues of power, politics, and culture. Organizational practice introduced to secure external legitimacy is not always the case. The adoption of the balanced scorecard was the instrumental manner and had revolutionary change. Originality/value: In contrast to much previous research on management accounting practice, the paper analyses the process of change in one of developing country. The study also sheds new light on the power of religion as one of institutional logics and how this logic rises to potential to influence management accounting change among actors and achieving the company’s targets. This paper highlights how the culture and values can play a vital role in making the process of change smoother.

Keywords: balanced scorecard, institutional, management accounting practice, rules, and routines

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1670 Synergy Effect of Energy and Water Saving in China's Energy Sectors: A Multi-Objective Optimization Analysis

Authors: Yi Jin, Xu Tang, Cuiyang Feng

Abstract:

The ‘11th five-year’ and ‘12th five-year’ plans have clearly put forward to strictly control the total amount and intensity of energy and water consumption. The synergy effect of energy and water has rarely been considered in the process of energy and water saving in China, where its contribution cannot be maximized. Energy sectors consume large amounts of energy and water when producing massive energy, which makes them both energy and water intensive. Therefore, the synergy effect in these sectors is significant. This paper assesses and optimizes the synergy effect in three energy sectors under the background of promoting energy and water saving. Results show that: From the perspective of critical path, chemical industry, mining and processing of non-metal ores and smelting and pressing of metals are coupling points in the process of energy and water flowing to energy sectors, in which the implementation of energy and water saving policies can bring significant synergy effect. Multi-objective optimization shows that increasing efforts on input restructuring can effectively improve synergy effects; relatively large synergetic energy saving and little water saving are obtained after solely reducing the energy and water intensity of coupling sectors. By optimizing the input structure of sectors, especially the coupling sectors, the synergy effect of energy and water saving can be improved in energy sectors under the premise of keeping economy running stably.

Keywords: critical path, energy sector, multi-objective optimization, synergy effect, water

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1669 Issues in Implementing ISO 9002 from the Islamic Perspective (ISI 2020)

Authors: Ahmad Masduki Bin Selamat, Kang Chia Yang

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The International Standard Organization (ISO) is an international consensus on good management practice. It is derived from the Greek word “isos” meaning equal. ISO is aimed to give organization guidelines on what bring quality management system that leads to continuous improvement. The need of quality product is essential these days, especially in the manufacturing and service sectors. The requirement to produce good product is demanded, hence the certification of ISO enables the company to gain the trust from the public. Due to this, organizations whether government or private sectors in Malaysia are going for the ISO certification. However recently there has been an introduction of Islamic standard known as Islamic Standard Institute 2020 (ISI 2020). The ISI standards emphasize more on values that should be in the employees’ mind. By possessing good values, employees will work only for the betterment of the company. Currently only the feelings of being paid for the job exist in the employees’ mind. The non-Malays like Chinese and others, which comprise 40% of the sample size, are not aware about the existence of any Islamic quality system. As for the Malay managers, they support the Islamic quality systems. For them such values are encouraged by religion. By imitating religion, Allah promises a better life in this world and hereafter. Even though ISI 2020 is still new but the majority of Malays would support the need of Islamic quality system. Our findings suggest that integration of these two-quality systems running parallel would bring a better result.

Keywords: International Standard Organization (ISO), Islamic standard, quality, ISI 2020

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1668 Unveiling Coaching Style of PE Teachers: A Convergent Parallel Approach

Authors: Arazan Jane V., Badiang, Ronesito Jr. R., Clavesillas Cristine Joy H., Belleza Saramie S.

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This study examined the coaching style among the PE Teachers in terms of Autonomy, Supportive style, and Controlling Style. On the other hand, gives opportunities to an athlete to be independent, task-oriented, and acknowledge their feelings and perspective of each individual. A controlling coaching style is also portrayed by the rises and falls over an athlete's training development; when this variance is identified, it might harm training. The selection of the respondents of the study will use a random sample of High School PE teachers of the Division of Davao del Norte with a total of 78 High School PE teachers, which can be broken down into 70 High School PE Teachers for Quantitative data for the survey questionnaire and 8 PE Teachers for Qualitative data (IDI). In the quantitative phase, a set of survey questionnaires will be used to gather data from the participants—the extent of the Implementation Questionnaire. The tool will be a researcher-made questionnaire based on the Coaching Styles of selected High School PE teachers of Davao Del Norte. In the qualitative phase, an interview guide questionnaire will be used. Focus group discussions will be conducted to determine themes and patterns or participants' experiences and insights. The researchers conclude that the degree of coaching style among PE Teachers from the Division of Davao del Norte is high, as seen by the findings of this study, and that coaching style among these teachers is highly noticeable.

Keywords: supportive autonomy style, controlling style, live experiences, exemplified

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1667 Women’s Perceptions of DMPA-SC Self-Injection in Malawi

Authors: Mandayachepa C. Nyando, Lauren Suchman, Innocencia Mtalimanja, Address Malata, Tamanda Jumbe, Martha Kamanga, Peter Waiswa

Abstract:

Background: Subcutaneous depot medroxyprogesterone acetate (DMPA-SC) is a new innovation in contraceptive methods that allow users to inject themselves with a hormonal contraceptive in their own homes. Self-injection (SI) of DMPA-SC has the potential to improve the accessibility of family planning to women who want it and who are capable of injecting themselves. Malawi started implementing this new innovation in 2018. SI was incorporated into the DMPA-SC delivery strategy from its outset. Methodology: This study involved two districts in Malawi where DMPA-SC SI was rolled out: Mulanje and Ntchisi. We used a qualitative cross-sectional study design where 60 in-depth interviews were conducted with women of reproductive age group stratified as 15-45 age band. These included women who were SI users, non-users, and any woman who was on any contraceptive methods. The women participants were tape-recorded, and data were transcribed and then analysed using Dedoose software, where themes were categorised into mother and child themes. Results: Women perceived DMPA SC SI as uniquely private, convenient, and less painful when self-injected. In terms of privacy, women in Mulanje and Ntchisi especially appreciated that self-injecting allowed them to use covertly from partners. Some men do not allow their spouses to use modern contraceptive methods; hence women prefer to use them covertly. “… but I first reach out to men because the strongest power is answered by men (MJ015).” In addition, women reported that SI offers privacy from family/community and less contact with healthcare providers. These aspects of privacy were especially valued in areas where there is a high degree of mistrust around family planning and among those who feel judged or antagonized purchasing contraception, such as young unmarried women. Women also valued the convenience SI provided in terms of their ability to save time by injecting themselves at home rather than visiting a healthcare provider and having more reliable access to contraception, particularly in the face of stockouts. SI allows for stocking up on doses to accommodate shifting work schedules in case of future stockouts or hard times, such as the period of COVID-19, where there was a limitation in the movement of the people. Conclusion: Our findings suggest that SI may meet the needs of many women in Malawi as long as the barriers are eliminated. The barriers women mentioned include fear of self-inject and proper storage of the DMPA SC SI, and these barriers can be eliminated by proper training. The findings also set the scene for policy revision and direction at a national level and integrate the approach with national family planning strategies in Malawi. Findings provide insights that may guide future implementation strategies, strengthen non-clinic family planning access programs and stimulate continued research.

Keywords: family planning, Malawi, Sayana press, self-injection

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1666 Gene Expression Profile Reveals Breast Cancer Proliferation and Metastasis

Authors: Nandhana Vivek, Bhaskar Gogoi, Ayyavu Mahesh

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Breast cancer metastasis plays a key role in cancer progression and fatality. The present study examines the potential causes of metastasis in breast cancer by investigating the novel interactions between genes and their pathways. The gene expression profile of GSE99394, GSE1246464, and GSE103865 was downloaded from the GEO data repository to analyze the differentially expressed genes (DEGs). Protein-protein interactions, target factor interactions, pathways and gene relationships, and functional enrichment networks were investigated. The proliferation pathway was shown to be highly expressed in breast cancer progression and metastasis in all three datasets. Gene Ontology analysis revealed 11 DEGs as gene targets to control breast cancer metastasis: LYN, DLGAP5, CXCR4, CDC6, NANOG, IFI30, TXP2, AGTR1, MKI67, and FTH1. Upon studying the function, genomic and proteomic data, and pathway involvement of the target genes, DLGAP5 proved to be a promising candidate due to it being highly differentially expressed in all datasets. The study takes a unique perspective on the avenues through which DLGAP5 promotes metastasis. The current investigation helps pave the way in understanding the role DLGAP5 plays in metastasis, which leads to an increased incidence of death among breast cancer patients.

Keywords: genomics, metastasis, microarray, cancer

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1665 Future of E-Democracy in Polarized Politics and Role of Government with Perspective of E-Leadership in Pakistan

Authors: Kousar Shaheen

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The electoral process of Pakistan always remains underestimated due to malpractices claimed by the political leaders. The democratic system relies on public decision, selectorial process, transparent arrangements made by public administration, and governance system. Political polarization plays a vital role in any democratic system, which depends upon the way of applying leadership capabilities. In modern societies, public engagement is playing a key role in changing political polarization and implementation of the newest technologies, e-leadership and e-governance to bring e-democracy. The Overseas Pakistanis are unable to cast their votes in the selectorial process of Pakistan. To align this issue with civil society, efforts were made to implement modernized services and facilities by intervening in the Supreme Court. However, the results were found insignificant because of ineffective citizen engagement, IT-based, governance and public administration. which proved that the shifting to advanced society is crucial in Pakistan due to the elected Officials of current democratic system. It is an empirical study to involve Pakistani nationals (overseas) in the democratic process by utilizing the digital facility of vote casting. The role of Government. The role of e-leadership in changing the political polarization for the implementation of e-election will be measured by collecting data from different sources.

Keywords: e-democracy, e-leadership, political polarization, public engagement

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1664 A Systemic Maturity Model

Authors: Emir H. Pernet, Jeimy J. Cano

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Maturity models, used descriptively to explain changes in reality or normatively to guide managers to make interventions to make organizations more effective and efficient, are based on the principles of statistical quality control promulgated by Shewhart in the years 30, and on the principles of PDCA continuous improvement (Plan, Do, Check, Act) developed by Deming and Juran. Some frameworks developed over the concept of maturity models includes COBIT, CMM, and ITIL. This paper presents some limitations of traditional maturity models, most of them based on points of reflection and analysis done by some authors. Almost all limitations are related to the mechanistic and reductionist approach of the principles over those models are built. As Systems Theory helps the understanding of the dynamics of organizations and organizational change, the development of a systemic maturity model can help to overcome some of those limitations. This document proposes a systemic maturity model, based on a systemic conceptualization of organizations, focused on the study of the functioning of the parties, the relationships among them, and their behavior as a whole. The concept of maturity from the system theory perspective is conceptually defined as an emergent property of the organization, which arises from as a result of the degree of alignment and integration of their processes. This concept is operationalized through a systemic function that measures the maturity of an organization, and finally validated by the measuring of maturity in organizations. For its operationalization and validation, the model was applied to measure the maturity of organizational Governance, Risk and Compliance (GRC) processes.

Keywords: GRC, maturity model, systems theory, viable system model

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1663 Postmodernism and Metanarrative: Deconstruction of Narrative in a Song of Ice and Fire Fantasy TV Series

Authors: Narjes Azimi

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It has been a while that narrative and storytelling turned to be the inevitable part of media. The narrative has so many aspects and among those entire aspects, the fantasy genre is consciously challenging one as fantasy readers are used to reading narratives like good versus evil plot. This paper will analyze the ASOIF TV series as a Meta narrative cultural production that deconstructs the elements of a traditional narrative. This study will shade on a grand narrative perspective from poststructuralism point of view. The theoretical framework is structuralism and post structuralism. Lyotard and Barthes are two main poststructuralists and focus of the study. Lyotard grand narrative elements will analyze in this research study. Fantasy genre generated a number of outstanding authors that explore innovative perspectives. Among all these leading authors George R.R Martin is one of the best. George R. R. Martin’s Fantasy a Song of Ice and Fire picturized the brutal world that seven kingdoms struggling for the power. Since 2011 this production has been followed and watched by millions of audiences all around the world. The methodology is the textual analysis of selected scenes. Martin’s distinctive fantasy style which makes it different from other fantasies, yet this shift does not negate how the previous fantasy writers represent the mentioned concepts of war, and etc., but Martin’ fantasy and left the mature audiences full of uncertainty.

Keywords: narrative theory, metanarrative, deconstruction, post-structuralism, Lyotard, Barthes

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1662 Barriers to Health and Safety Practices in South African Construction Industry: Subcontractors Perspective

Authors: Kenneth O. Otasowie, Matthew Ikuabe, Clinton Aigbavboa, Ayodeji Oke

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Subcontracting has become a fundamental feature in the construction industry, particularly as most projects in South Africa (SA) are executed by subcontractors. However, the sector in SA contributes to the high level of occupational hazards and injuries recorded, despite Health and Safety (H&S) regulations being enforced in the industry. Hence, this study aims to evaluate the barriers to health and safety practices by subcontractors in SA Construction Industry. A survey design was adopted. A total number of one hundred and forty-four (144) questionnaires were administered to quantity surveyors, construction managers, construction project managers, project managers, architects, and civil and structural engineers, who are owners or work in small and medium enterprises in Guateng Province, SA and eighty-three (83) were returned and found suitable for analysis. Collected data were analysed using percentage, mean item score, standard deviation, and one-sample t-test. The findings show that lack of skilled workers, lack of safety training, and insufficient safety awareness are the most significant barriers to health and safety practices in SA Construction Industry. Therefore, the study recommends the improvement in skills of staff and adequate training for the safe execution of work be provided to all employees and supervisors in these subcontracting firms. These will mitigate the rate of accident occurrence on construction sites.

Keywords: barriers, health and safety, subcontractors, South Africa

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1661 The Ontological Memory in Bergson as a Conceptual Tool for the Analysis of the Digital Conjuncture

Authors: Douglas Rossi Ramos

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The current digital conjuncture, called by some authors as 'Internet of Things' (IoT), 'Web 2.0' or even 'Web 3.0', consists of a network that encompasses any communication of objects and entities, such as data, information, technologies, and people. At this juncture, especially characterized by an "object socialization," communication can no longer be represented as a simple informational flow of messages from a sender, crossing a channel or medium, reaching a receiver. The idea of communication must, therefore, be thought of more broadly in which it is possible to analyze the process communicative from interactions between humans and nonhumans. To think about this complexity, a communicative process that encompasses both humans and other beings or entities communicating (objects and things), it is necessary to constitute a new epistemology of communication to rethink concepts and notions commonly attributed to humans such as 'memory.' This research aims to contribute to this epistemological constitution from the discussion about the notion of memory according to the complex ontology of Henri Bergson. Among the results (the notion of memory in Bergson presents itself as a conceptual tool for the analysis of posthumanism and the anthropomorphic conjuncture of the new advent of digital), there was the need to think about an ontological memory, analyzed as a being itself (being itself of memory), as a strategy for understanding the forms of interaction and communication that constitute the new digital conjuncture, in which communicating beings or entities tend to interact with each other. Rethinking the idea of communication beyond the dimension of transmission in informative sequences paves the way for an ecological perspective of the digital dwelling condition.

Keywords: communication, digital, Henri Bergson, memory

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1660 Reasons behind Accounting Information Tools Adopted by Portuguese Third Sector Organizations: Institutional Theory versus Rational Choice Theory

Authors: Eurico Lima Basto, Ofélia Pinto, Anabela Silva, Amélia Ferreira-Da-Silva

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The purpose if this study is two-fold: on the one hand, to identify the accounting information systems implemented in third sector organizations, as well as its components, its tools and the decisions and control purposes they serve; on the other hand, and by confronting these two theories - institutional theory versus rational choice – we intent to go further by understanding the reasons behind the adoption of the aforementioned tools. Data has been collected from third sector organizations operating in Portugal. Our sample includes all juridical types of organizations such as foundations, cooperative, associations or private institutions of social solidarity. The questionnaire contained sixteen close-ended questions and four open-questions. Results confirm the theoretical perspective of institutionalism. Most third sector organizations operating in Portugal implemented only traditional accounting tools like standard accounting statements, cost accounting, budgeting. Moreover, there is clear evidence that the decisions about the implementation of these tools were coercive oriented. With this study it is intended to contribute to a better understanding of the context of third sector organizations in Portugal, in particular the role that accounting plays in this sector, with a special focus on management accounting tools, and the factors that influence their use and the degree of their usefulness in the process of decision making.

Keywords: third sector, accounting tools, institutional theory, Portugal, descriptive research

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1659 An Investigation of the Barriers to E-Business Implementation in Small and Medium-Sized Enterprises

Authors: Jeffrey Chang, Barun Dasgupta

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E-business technologies, whereby business transactions are conducted remotely using the Internet, present unique opportunities and challenges for business. E-business technologies are applicable to a wide range of organizations and small and medium-sized enterprises (SMEs) are no exception. There is an established body of literature about e-business, looking at definitions, concepts, benefits and challenges. In general, however, the research focus has been on larger organizations, not SMEs. In an attempt to redress the balance of research, this paper looks at e-business technologies specifically from a small business perspective. It seeks to identify the possible barriers that SMEs might face when considering adoption of the e-business concept and practice as part of their business process change initiatives and implementation. To facilitate analysis of these barriers a conceptual framework has been developed which outlines the key conceptual and practical challenges of e-business implementation in SMEs. This is developed following a literature survey comprised of three categories: characteristics of SMEs, issues of IS/IT use in SMEs and general e-business adoption and implementation issues. The framework is then empirically assessed against 7 SMEs who have yet to implement e-business or whose e-business efforts have been unsatisfactory. Conclusions from the case studies can be used to verify the framework, and set parameters for further larger scale empirical investigation.

Keywords: business process change, disruptive technologies, electronic business (e-Business), electronic commerce (e-Commerce), ICT adoption, small and medium sized enterprises (SMEs)

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1658 Teaching Techno-Criticism to Digital Natives: Participatory Journalism as Pedagogical Practice

Authors: Stephen D. Caldes

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Teaching media and digital literacy to “digital natives” presents a unique set of pedagogical obstacles, especially when critique is involved, as these early-adopters tend to deify most technological and/or digital advancements and inventions. Knowing no other way of being, these natives are often reluctant to hear criticisms of the way they receive information, educate themselves, communicate with others, and even become enculturated because critique often connotes generational gaps and/or clandestine efforts to produce neo-Luddites. To digital natives, techno-criticism is more the result of an antiquated, out-of-touch agenda rather than a constructive, progressive praxis. However, the need to cultivate a techno-critical perspective among technology’s premier users has, perhaps, never been more pressing. In an effort to sidestep reluctance and encourage critical thought about where we are in terms of digital technology and where exactly it may be taking us, this essay outlines a new model for teaching techno-criticism to digital natives. Specifically, it recasts the techniques of participatory journalism—helping writers and readers understand subjects outside of their specific historical context—as progressive, interdisciplinary pedagogy. The model arises out of a review of relevant literature and data gathered via literary analysis and participant observation. Given the tenuous relationships between novel digital advancements, individual identity, collective engagement, and, indeed, Truth/fact, shepherding digital natives toward routine practice of “techno-realism” seems of utter importance.

Keywords: digital natives, journalism education, media literacy, techno-criticism

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1657 Sustained-Release Persulfate Tablets for Groundwater Remediation

Authors: Yu-Chen Chang, Yen-Ping Peng, Wei-Yu Chen, Ku-Fan Chen

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Contamination of soil and groundwater has become a serious and widespread environmental problem. In this study, sustained-release persulfate tablets were developed using persulfate powder and a modified cellulose binder for organic-contaminated groundwater remediation. Conventional cement-based persulfate-releasing materials were also synthesized for the comparison. The main objectives of this study were to: (1) evaluate the release rates of the remedial tablets; (2) obtain the optimal formulas of the tablets; and (3) evaluate the effects of the tablets on the subsurface environment. The results of batch experiments show that the optimal parameter for the preparation of the persulfate-releasing tablet was persulfate:cellulose = 1:1 (wt:wt) with a 5,000 kg F/cm2 of pressure application. The cellulose-based persulfate tablet was able to release 2,030 mg/L of persulfate per day for 10 days. Compared to cement-based persulfate-releasing materials, the persulfate release rates of the cellulose-based persulfate tablets were much more stable. Moreover, since the tablets are soluble in water, no waste will be produced in the subsurface. The results of column tests show that groundwater flow would shorten the release time of the tablets. This study successfully developed unique persulfate tablets based on green remediation perspective. The efficacy of the persulfate-releasing tablets on the removal of organic pollutants needs to be further evaluated. The persulfate tablets are expected to be applied for site remediation in the future.

Keywords: sustained-release persulfate tablet, modified cellulose, green remediation, groundwater

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1656 A Review on the Perception of Beşiktaş Public Square

Authors: Neslinur Hizli, Berrak Kirbaş Akyürek

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Beşiktaş, one of the historical coastal district of İstanbul, is on the very edge of the radical transformation because of an approaching ‘Beşiktaş Public Square Project’. At this juncture, due its location, presence on the coast, population density and distance to the other centers of the city, the decisions to be taken are critical to whole Istanbul that will be majorly affected from this transformation. As the new project aims to pedestrianize the area by placing the vehicular traffic under the ground, Beşiktaş and its square will change from top to bottom. Among those considerations, through the advantages and disadvantages the perception of the existing conditions of the Beşiktaş play significant role. The motive of this paper is the lack of determination and clarity on the cognition of the Square. After brief analysis on the historical transformation of the area, prominent studies on the criteria of public square are revised. Through cognitive mapping methodology, characteristics of the Square and the public space in general find a place to discuss from individual views. This study aims to discuss and review Beşiktaş Public Square from perspective, mind and behavior of the users. Cognitive map study with thirty subjects (30) is evaluated and categorized upon the five elements that Kevin Lynch defined as the images of the city. The results obtained digitized and represented with tables and graphs. Findings of the research underline the crucial issues on the approaching change in Beşiktaş. Thus, this study may help to develop comprehensive ideas and new suggestions on the Square.

Keywords: Beşiktaş public square, cognitive map, perception, public space

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1655 Explorative Approach to the Evolving Administrative Landscape of South Africa

Authors: Z. I Jeeva

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The establishment of municipalities in South Africa has been a long and difficult process; 25 years later, it still appears to be evolving. In 1994, the new democratic government undertook to restructure the country’s racially segregated administrative structure by integrating areas to form cohesive municipal entities that would allow for the more efficient administration management of the regions. It planned to achieve this within a short seven-year period from 1993 to 2000, which was to be divided into three phases, namely, the pre-interim phase from 1994 to1995, the interim phase from 1996 to 1999, and the post-interim phase from 2000 onwards. However, the extensive integrated municipal approach was easier to pen on paper than to implement in practice. This paper seeks to explore the South African spatial reform process from 1993 to 2020, by analyzing policy documents and literature in order to determine how exactly the government attempted to achieve this. The study found that the spatial restructuring process was particularly complex since the democratic government inherited an unequal society located on a fragmented spatial landscape of which there was limited knowledge with many unresolved issues. Furthermore, the study found that there is a lack of literature on the topic from an urban planning perspective and calls for further research to ensure the formation of more efficient administrative regions.

Keywords: categorization, demarcation, municipalities, racial integration, spatial reform

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1654 Impact of Maternal Nationality on Caesarean Section Rate Variation in a High-income Country

Authors: Saheed Shittu, Lolwa Alansari, Fahed Nattouf, Tawa Olukade, Naji Abdallah, Tamara Alshdafat, Sarra Amdouni

Abstract:

Cesarean sections (CS), a highly regarded surgical intervention for improving fetal-maternal outcomes and serving as an integral part of emergency obstetric services, are not without complications. Although CS has many advantages, it poses significant risks to both mother and child and increases healthcare expenditures in the long run. The escalating global prevalence of CS, coupled with variations in rates among immigrant populations, has prompted an inquiry into the correlation between CS rates and the nationalities of women undergoing deliveries at Al-Wakra Hospital (AWH), Qatar's second-largest public maternity hospital. This inquiry is motivated by the notable CS rate of 36%, deemed high in comparison to the 34% recorded across other Hamad Medical Corporation (HMC) maternity divisions This is Qatar's first comprehensive investigation of Caesarean section rates and nationalities. A retrospective cross-sectional study was conducted, and data for all births delivered in 2019 were retrieved from the hospital's electronic medical records. The CS rate, the crude rate, and adjusted risks of Caesarean delivery for mothers from each nationality were determined. The common indications for CS were analysed based on nationality. The association between nationality and Caesarean rates was examined using binomial logistic regression analysis considering Qatari women as a standard reference group. The correlation between the CS rate in the country of nationality and the observed CS rate in Qatar was also examined using Pearson's correlation. This study included 4,816 births from 69 different nationalities. CS was performed in 1767 women, equating to 36.5%. The nationalities with the highest CS rates were Egyptian (49.6%), Lebanese (45.5%), Filipino and Indian (both 42.2%). Qatari women recorded a CS rate of 33.4%. The major indication for elective CS was previous multiple CS (39.9%) and one prior CS, where the patient declined vaginal birth after the cesarean (VBAC) option (26.8%). A distinct pattern was noticed: elective CS was predominantly performed on Arab women, whereas emergency CS was common among women of Asian and Sub-Saharan African nationalities. Moreover, a significant correlation was found between the CS rates in Qatar and the women's countries of origin. Also, a high CS rate was linked to instances of previous CS. As a result of these insights, strategic interventions were successfully implemented at the facility to mitigate unwarranted CS, resulting in a notable reduction in CS rate from 36.5% in 2019 to 34% in 2022. This proves the efficacy of the meticulously researched approach. The focus has now shifted to reducing primary CS rates and facilitating well-informed decisions regarding childbirth methods.

Keywords: maternal nationality, caesarean section rate variation, migrants, high-income country

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1653 ‘Only Amharic or Leave Quick!’: Linguistic Genocide in the Western Tigray Region of Ethiopia

Authors: Merih Welay Welesilassie

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Language is a potent instrument that does not only serve the purpose of communication but also plays a pivotal role in shaping our cultural practices and identities. The right to choose one's language is a fundamental human right that helps to safeguard the integrity of both personal and communal identities. Language holds immense significance in Ethiopia, a nation with a diverse linguistic landscape that extends beyond mere communication to delineate administrative boundaries. Consequently, depriving Ethiopians of their linguistic rights represents a multifaceted punishment, more complex than food embargoes. In the aftermath of the civil war that shook Ethiopia in November 2020, displacing millions and resulting in the loss of hundreds of thousands of lives, concerns have been raised about the preservation of the indigenous Tigrayan language and culture. This is particularly true following the annexation of western Tigray into the Amhara region and the implementation of an Amharic-only language and culture education policy. This scholarly inquiry explores the intricacies surrounding the Amhara regional state's prohibition of Tigrayans' indigenous language and culture and the subsequent adoption of a monolingual and monocultural Amhara language and culture in western Tigray. The study adopts the linguistic genocide conceptual framework as an analytical tool to gain a deeper insight into the factors that contributed to and facilitated this significant linguistic and cultural shift. The research was conducted by interviewing ten teachers selected through a snowball sampling. Additionally, document analysis was performed to support the findings. The findings revealed that the push for linguistic and cultural assimilation was driven by various political and economic factors and the desire to promote a single language and culture policy. This process, often referred to as ‘Amharanization,’ aimed to homogenize the culture and language of the society. The Amhara authorities have enacted several measures in pursuit of their objectives, including the outlawing of the Tigrigna language, punishment for speaking Tigrigna, imposition of the Amhara language and culture, mandatory relocation, and even committing heinous acts that have inflicted immense physical and emotional suffering upon members of the Tigrayan community. Upon conducting a comprehensive analysis of the contextual factors, actions, intentions, and consequences, it has been posited that there may be instances of linguistic genocide taking place in the Western Tigray region. The present study sheds light on the severe consequences that could arise because of implementing monolingual and monocultural policies in multilingual areas. Through thoroughly scrutinizing the implications of such policies, this study provides insightful recommendations and directions for future research in this critical area.

Keywords: linguistic genocide, linguistic human right, mother tongue, Western Tigray

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1652 The Analysis of Urban Part-To-Whole Relationship in Terms of Residential Areas: Example of Konya

Authors: Gevher Sayar, Dicle Aydın

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The need for shelter which is one of the essential requirement of humanity has emerged for different type of dwelling needs depend on upon different culture and location. Almost all dwellings as an element of the public improvements effect the physical appearance of the city. Dwelling zones create part of whole in terms of urban area use. Whereas in traditional texture merger of parcels create city blocks, in new settlement area city blocks become a part, so the property of each part differs. The perspective of this study is part-to-whole relationship of residential areas and diversified residential areas are illustrated. The purpose of this study is that dwelling applications which have constructed quickly as gated community in the last 20 years in new settlement area of Konya (Turkey) have compared traditional texture in terms of part-to-whole relationship. According to the perception of traditional neighborhood in Konya, the relationship of houses between street pattern and each other are suited for city culture and location. In contrast, new settlement areas cannot become integrated another part of city, they have become restricted areas, so new settlement areas have not integrated, they have separated. The perception of part forms whole has changed, roads provide the relationship of growing parts with one another and walls of gated communities has disjunctive feature. In this study, by using visual analysis photographs and technical drawings are used. Traditional texture and current dwelling have compared.

Keywords: dwelling, residential area, urban part, urban whole

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1651 Perspective of Community Health Workers on The Sustainability of Primary Health Care

Authors: Dan Richard D. Fernandez

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This study determined the perspectives of community health workers’ perspectives in the sustainability of primary health care. Eight community health workers, two community officials and a rural health midwife in a rural community in the in the Philippines were enjoined to share their perspectives in the sustainability of primary health care. The study utilized the critical research method. The critical research assumes that there are ‘dominated’ or ‘marginalized’ groups whose interests are not best served by existing societal structures. Their experiences highlighted that the challenges of their role include unkind and uncooperative patients, the lack of institutional support mechanisms and conflict of their roles with their family responsibilities. Their most revealing insight is the belief that primary health care is within their grasp. Finally, they believe that the burden to sustain primary health care rests on their shoulders alone. This study establishes that Multi-stakeholder participation is and Gender-sensitivity is integral to the sustainability of Primary Health Care. It also observed that the ingrained Expert-Novice or Top-down Management Culture and the marginalisation of BHWs within the system is a threat to PHC sustainability. This study also recommends to expand the study and to involve the local government units and academe in lobbying the integration of gender-sensitivity and multi-stake participatory approaches to health workforce policies. Finally, this study recognised that the CHWs’ role is indispensable to the sustainability of primary health care.

Keywords: community health workers, multi-stakeholder participation, sustainability, gender-sensitivity

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1650 Translation Choices of Logical Meaning from Chinese into English: A Systemic Functional Linguistics Perspective

Authors: Xueying Li

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Different from English, it is common to observe Chinese clauses logically related in an implicit way without any conjunctions. This typological difference has posed a great challenge for Chinese-English translators, as 1) translators may interpret logical meaning in different ways when there are no conjunctions in Chinese Source Text (ST); 2) translators may have questions whether to make Chinese implicit logical meaning explicit or to remain implicit in Target Text (TT), and whether other dimensions of logical meaning (e.g., type of logical meaning) should be shifted or not. Against this background, this study examines a comprehensive arrange of Chinese-English translation choices of logical meaning to deal with this challenge in a systematic way. It compiles several ST-TT passages from a set of translation textbooks in a corpus, namely Ying Yu Bi Yi Shi Wu (Er Ji)) [Translation Practice between Chinese and English: Intermediate Level] and its supportive training book, analyzes how logical meaning in ST are translated in TT in texts across different text types with Systemic Functional Linguistics (SFL) as the theoretical framework, and finally draws a system network of translation choices of logical meaning from Chinese into English. Since translators may probably think about semantic meaning rather than lexico-grammatical resources in translation, this study goes away from traditional lexico-grammatical choices, but rather describing translation choices from the semantic level. The findings in this study can provide some help and support for translation practitioners so that they can understand that besides explicitation, there are a variety of possible linguistic choices available for making informed decisions when translating Chinese logical meaning into English.

Keywords: Chinese-English translation, logical meaning, systemic functional linguistics, translation choices

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1649 Religious Coercion as Means of Trafficking in Women and Faith Communities’ Role in Ending Such Religious Exploitation

Authors: Xiaoyu Stephanie Ren

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With the increase of massive migration, economic polarization, as well as increasing awareness and respects for religious freedom in the world, women have become unprecedentedly vulnerable to trafficking involving religious coercion. Such cases can also bring enormous challenges for prosecution in which the prosecutor bears the burden of proving that the victim acted, or not acted in a certain way due to the exploitation of her belief system: (1) Jurors who are nonbelievers tend not to be convinced that something of intangible nature can act as the force to get victim into women trafficking situation; (2) Court more often than not rules in favor of victims in women trafficking cases involving religious exploitation only when there is physical coercion in addition to religious coercion; (3) Female victims are often reluctant to testify at court due to their godly fear and loyalty to trafficker. Using case study methodology, this paper examines the unique characteristics of religious coercion as means of trafficking in women from a legal perspective and proposes multiple ways based on communal beliefs that faith communities, as victims for such crime themselves, can act in order to help to end religious exploitation. The purpose of this paper is threefold: to improve acknowledgment for the role of religious coercion as a sole force for women trafficking situation; to discuss legal hurdles in prosecuting women trafficking cases involving religious coercion; and to propose collaboration across borders among faith communities to end such exploitation.

Keywords: women trafficking, sex violence, religious exploitation, faith community, prosecution, law

Procedia PDF Downloads 158