Search results for: secular perspective
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3248

Search results for: secular perspective

3068 Energy Trends in Rural South Africa: A Case Study of the Mnweni Rural Community in the Province of Kwazulu-Natal

Authors: Noel Chellan

Abstract:

Energy is the life-blood of development. All human societies have been and still are dependent on energy – some societies more than others. With regard to energy in South Africa, previous policies of the apartheid regime neglected the energy needs of poor black communities in general – and rural communities in particular. Since South Africa’s first democratic elections in 1994 – whilst millions of South African households have received electricity from the national electricity grid, there are still many rural communities that are still experiencing challenges in relation to both electricity deprivation as well as provision. This paper looks at the energy-mix of the Mnweni rural community in South Africa and argues that understanding energy is key to understanding the nature and forms of development of any community or country, for that matter. The paper engages with the energy trends in the rural community of Mnweni from the days of apartheid until 2021. It also looks at agricultural practises from an energy perspective. Such an energy perspective will enable one to assess the pace and scale of development in rural Mnweni.

Keywords: rural, energy, development, apartheid

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3067 Financial Inclusion from the Perspective of Social Innovation: The Case of Colombia

Authors: Maria Luisa Jaramillo, Alvaro Turriago Hoyos, Ulf Thoene

Abstract:

Financial inclusion has become a crucially important factor in debates on economic inequality posing challenges to the financial systems of countries around the world. Nowadays, governments and banks are concerned about creating products that allow access to wide sectors of the population. The creation of banking products by the financial sector for people with low incomes tends to lead to improvements in the quality of life of vulnerable parts of the population. In countries with notable social and economic inequalities financial inclusion is a key aspect for equitable economic growth. This study is based on the case of Colombia, which is a country with a strong record of economic growth over the past decade. Nevertheless, corruption, unemployment, and poverty contribute to uncertainty regarding the country’s future growth prospects. This study wants to explain the situation of financial exclusion and financial inclusion with respect to the Colombian case. Financial inclusion is going to be studied from the perspective of social innovation.

Keywords: Colombia, financial exclusion, financial inclusion, social innovation

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3066 The Seller’s Sense: Buying-Selling Perspective Affects the Sensitivity to Expected-Value Differences

Authors: Taher Abofol, Eldad Yechiam, Thorsten Pachur

Abstract:

In four studies, we examined whether seller and buyers differ not only in subjective price levels for objects (i.e., the endowment effect) but also in their relative accuracy given objects varying in expected value. If, as has been proposed, sellers stand to accrue a more substantial loss than buyers do, then their pricing decisions should be more sensitive to expected-value differences between objects. This is implied by loss aversion due to the steeper slope of prospect theory’s value function for losses than for gains, as well as by loss attention account, which posits that losses increase the attention invested in a task. Both accounts suggest that losses increased sensitivity to relative values of different objects, which should result in better alignment of pricing decisions to the objective value of objects on the part of sellers. Under loss attention, this characteristic should only emerge under certain boundary conditions. In Study 1 a published dataset was reanalyzed, in which 152 participants indicated buying or selling prices for monetary lotteries with different expected values. Relative EV sensitivity was calculated for participants as the Spearman rank correlation between their pricing decisions for each of the lotteries and the lotteries' expected values. An ANOVA revealed a main effect of perspective (sellers versus buyers), F(1,150) = 85.3, p < .0001 with greater EV sensitivity for sellers. Study 2 examined the prediction (implied by loss attention) that the positive effect of losses on performance emerges particularly under conditions of time constraints. A published dataset was reanalyzed, where 84 participants were asked to provide selling and buying prices for monetary lotteries in three deliberations time conditions (5, 10, 15 seconds). As in Study 1, an ANOVA revealed greater EV sensitivity for sellers than for buyers, F(1,82) = 9.34, p = .003. Importantly, there was also an interaction of perspective by deliberation time. Post-hoc tests revealed that there were main effects of perspective both in the condition with 5s deliberation time, and in the condition with 10s deliberation time, but not in the 15s condition. Thus, sellers’ EV-sensitivity advantage disappeared with extended deliberation. Study 3 replicated the design of study 1 but administered the task three times to test if the effect decays with repeated presentation. The results showed that the difference between buyers and sellers’ EV sensitivity was replicated in repeated task presentations. Study 4 examined the loss attention prediction that EV-sensitivity differences can be eliminated by manipulations that reduce the differential attention investment of sellers and buyers. This was carried out by randomly mixing selling and buying trials for each participant. The results revealed no differences in EV sensitivity between selling and buying trials. The pattern of results is consistent with an attentional resource-based account of the differences between sellers and buyers. Thus, asking people to price, an object from a seller's perspective rather than the buyer's improves the relative accuracy of pricing decisions; subtle changes in the framing of one’s perspective in a trading negotiation may improve price accuracy.

Keywords: decision making, endowment effect, pricing, loss aversion, loss attention

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3065 Consideration for a Policy Change to the South African Collective Bargaining Process: A Reflection on National Union of Metalworkers of South Africa v Trenstar (Pty) (2023) 44 ILJ 1189 (CC)

Authors: Carlos Joel Tchawouo Mbiada

Abstract:

At the back of the apartheid era, South Africa embarked on a democratic drive of all its institution underpinned by a social justice perspective to eradicate past injustices. These democratic values based on fundamental human rights and equality informed all rights enshrined in the Constitution of the Republic of South Africa, 1996. This means that all rights are therefore infused by social justice perspective and labour rights are no exception. Labour law is therefore regulated to the extent that it is viewed as too rigid. Hence a call for more flexibility to enhance investment and boost job creation. This view articulated by the Free Market Foundation fell on deaf ears as the opponents believe in what is termed regulated flexibility which affords greater protection to vulnerable workers while promoting business opportunities and investment. The question that this paper seeks to examine is to what extent the regulation of labour law will go to protect employees. This question is prompted by the recent Constitutional Court’s judgment of National Union of Metalworkers of South Africa v Trenstar which barred the employer from employing labour replacement in response to the strike action by its employees. The question whether employers may use replacement labour and have recourse to lock-outs in response to strike action is considered in the context of the dichotomy between the Free market foundation and social justice perspectives which are at loggerheads in the South African collective bargaining process. With the current unemployment rate soaring constantly, the aftermath of the Covid 19 pandemic, the effects of the war in Ukraine and lately the financial burden of load shedding on companies to run their businesses, this paper argues for a policy shift toward deregulation or a lesser state and judiciary intervention. This initiative will relieve the burden on companies to run a viable business while at the same time protecting existing jobs.

Keywords: labour law, replacement labour, right to strike, free market foundation perspective, social justice perspective

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3064 Interactions within the School Setting and Their Potential Impact on the Wellbeing or Educational Success of High Ability Students: A Literature Review

Authors: Susan Burkett-McKee, Bruce Knight, Michelle Vanderburg

Abstract:

The wellbeing and educational success of high ability students are interrelated concepts with each potentially hindering or enhancing the other. A student’s well-being and educational success are also influenced by intrapersonal and interpersonal factors. This presentation begins with an exploration of the literature pertinent to the wellbeing and educational success of this cohort before an ecological perspective is taken to discuss research into the impact of interactions within the school context. While the literature consistently states that interactions exchanged between high ability students and school community members impact the students’ wellbeing or educational success, no consensus has been reached about whether the impact is positive or negative. Findings from the review shared in this presentation inform an interpretative phenomenological study involving senior secondary students enrolled in inclusive Australian schools to highlight, from the students’ perspective, the ways school-based interactions impact their wellbeing or educational success.

Keywords: educational success, interactions, literature review, wellbeing

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3063 Improving Research Collaborations in Medical Device Development in Korea from an SMEs’ Perspective

Authors: Yoon Chung Kim

Abstract:

In this coming aging society, medical device industry is expected to become one of the major industries. Since developing medical devices usually requires technology convergence, research collaboration is important, especially for some small and medium enterprises (SMEs) that do not have enough R&D resources in each related field. Collaboration in medical device development has some unique properties. Since it requires convergence technology, collaboration with different fields, and different types of people are often required. Since it requires clinical test, the development process usually takes longer and collaboration with hospitals is also required. However, despite these importance and uniqueness, collaboration in medical device development has not yet been widely studied. Thus, our research focuses on investigating collaborations in medical device development. For our research, we conducted surveys and interviews, especially with SMEs’ perspective in Korea. The result and discussion will be presented with a major impact factors for collaboration result, as well as future strategies that will improve and strengthen collaboration process in medical devices.

Keywords: medical device, SME, research collaboration, development, clinical

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3062 In-Game Business and the Problem of Gambling: Legal Analysis of Loot Boxes from the Perspective of Iranian Law

Authors: Vesali Naseh Morteza, Najafi Mohammad Hosein

Abstract:

The possibility of trading in-game items for real money provides a high economic capacity for online games and turns them into a business model. Nowadays, the market for in-game item purchases and microtransactions or micropayments has been growing increasingly. Since the market should be legal, lawyers and lawmakers around the world have expressed concerns over the legality of online gaming and in-game transactions. The issue is highlighted by the recent emergence of an in-game business model in the name of loot boxes. Similarities between loot boxes gaming and gambling features activities have started a legal debate as to whether loot boxes constitute a form of gambling or whether the game’s use of loot boxes should be considered gambling. Hence, based on the relationship between loot boxes purchasing and problem gambling, the paper investigates the legal effect of the newly emergent phenomenon of loot boxes on online games from the perspective of Iranian law.

Keywords: serious games, loot boxes, online gambling, in-game purchase, virtual items

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3061 Evaluation of Resting Systolic and Diastolic Blood Pressure of Staff of Multi-National Petroleum Company in Warri, Nigeria

Authors: Ekpon Oghenetega Philip, Tayire Okabare Favour, Boye Ejobowah Thomas

Abstract:

The study evaluated the resting systolic blood pressure (RSBP) and resting diastolic blood pressure (RDBP) of staff of a multi-national petroleum company in Nigeria with the aim of helping the staff maintain optimal health which is necessary to carry out their secular work. Eleven healthy male (age 36.9±10.48 years, mean±S.D) and 38 healthy female (39.99±12.23 years, mean±S.D) staff of the multi-national petroleum company performed an incremental exercise on a treadmill and cycle ergometers to determine RSBP and RDBP. An assessment of the health status of the staff of the company was carried out using a physical activity readiness questionnaire (PAR-Q) to determine their suitability for the program. Analysis of the t-test for male staff of RSBP shows that it was statistically significant with a calculated t value of 2.19, α = 0.05 and t-calculated for RSBP of female staff was 1.897, α = 0.05 showing a significance. While the t-calculated RSBP for male staff of the multi-national company is 0.44 with α =0.05 and the female RDBP is 4.129, α = 0.05 and they are all significant. It was recommended that staff of the company should regularly visit the company gym during their leisure hours to maintain optimum health.

Keywords: systolic blood pressure, diastolic blood pressure, exercise, pressure staff

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3060 Cultural Semiotics of the Traditional Costume from Banat’s Plain from 1870 to 1950 from Lotman’s Perspective

Authors: Glavan Claudiu

Abstract:

My paper focuses on the cultural semiotic interpretation of the Romanian costume from Banat region, from the perspective of Lotman’s semiotic theory of culture. Using Lotman’s system we will analyse the level of language, text and semiosphere within the unity of Banat’s traditional costume. In order to establish a common language and to communicate, the forms and chromatic compositions were expressed through symbols, which carried semantic meanings with an obvious significant semantic load. The symbols, used in this region, receive a strong specific ethnical mark in its representation, in its compositional and chromatic complexity, in accordance with the values and conceptions of life for the people living here. Thus the signs become a unifying force of this ethnic community. Associated with the signs, were the fabrics used in manufacturing the costumes and the careful selections of colours. For example, softer fabrics like silk associated with red vivid colours were used for young woman sending the message they ready to be married. The unity of these elements created the important message that you were sending to your community. The unity of the symbol, fabrics and choice of colours used on the costume carried out an important message like: marital status, social position, or even the village you belonged to. Using Lotman’s perspective on cultural semiotics we will read and analyse the symbolism of the traditional Romanian art from Banat. We will discover meaning in the codified existence of ancient solar symbols, symbols regarding fertility, religious symbols and very few heraldic symbols. Visual communication makes obvious the importance of semiotic value that the traditional costume is carrying from our ancestors.

Keywords: traditional costume, semiotics, Lotman’s theory of culture, traditional culture, signs and symbols

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3059 Educational Video Capsules for Fostering Teachers Creativity

Authors: Martha Salinas, Valkyria Bernal

Abstract:

Creativity is a possible response to the profound social, economic, and global changes society is living and education is the source to develop this kind of capacity. However, institutional pressures often prevent teachers from engaging in creative teaching practices and make innovation not the main curricular focus when building learning scenarios and experiences. This study proposes and validates the use of a prototype of Educative Video – Capsules from the perspective of teacher training, presenting the different stages of design, the content plan, as well as the influences of its components and characteristics from the perspective of creativity. The paper presents literature findings of the factors that influence the innovative behavior of teachers, the beliefs of teachers about creativity and its nature, as well as the creative pedagogies that have generated better results. The results show that the disposition of teachers towards creative pedagogies improves significantly with the use of a tool that is based on the principles of microlearning and is developed in a non-academic, autonomous, and non-imposed family environment as traditional teacher training processes usually occur.

Keywords: educational innovation, resistance to innovation, creativity, creative pedagogy

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3058 The Use of Gelatin in Biomedical Engineering: Halal Perspective

Authors: Syazwani Ramli, Norhidayu Muhamad Zain

Abstract:

Nowadays, the use of gelatin as biomaterials in tissue engineering are evolving especially in skin graft and wound dressing applications. Towards year 2018, Malaysia is in the way of planning to get the halal certification for biomedical device in order to cater the needs of Muslims and non-Muslims in Malaysia. However, the use of gelatins in tissue engineering are mostly derived from non-halal sources. Currently, gelatin production mostly comes from mammalian gelatin sources. Moreover, within these past years, just a few studies of the uses of gelatin in tissue engineering from halal perspective has been studied. Thus, this paper aims to give overview of the use of gelatin from different sources from halal perspectives. This review also discussing the current status of halal for the emerging biomedical devices. In addition, the different sources of gelatin used in tissue engineering are being identified and provides better alternatives for halal gelatin. Cold- water fish skin gelatin could be an effective alternative to substitute the mammalian sources. Therefore, this review is important because the information about the halal biomedical devices will delighted Muslim consumers and give better insight of halal gelatin in tissue engineering application.

Keywords: biomedical device, gelatin, halal, skin graft, tissue engineering

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3057 Concept Drifts Detection and Localisation in Process Mining

Authors: M. V. Manoj Kumar, Likewin Thomas, Annappa

Abstract:

Process mining provides methods and techniques for analyzing event logs recorded in modern information systems that support real-world operations. While analyzing an event-log, state-of-the-art techniques available in process mining believe that the operational process as a static entity (stationary). This is not often the case due to the possibility of occurrence of a phenomenon called concept drift. During the period of execution, the process can experience concept drift and can evolve with respect to any of its associated perspectives exhibiting various patterns-of-change with a different pace. Work presented in this paper discusses the main aspects to consider while addressing concept drift phenomenon and proposes a method for detecting and localizing the sudden concept drifts in control-flow perspective of the process by using features extracted by processing the traces in the process log. Our experimental results are promising in the direction of efficiently detecting and localizing concept drift in the context of process mining research discipline.

Keywords: abrupt drift, concept drift, sudden drift, control-flow perspective, detection and localization, process mining

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3056 The Relationship between Customer Satisfaction and Loyalty through Social Media of Service Business

Authors: Supattra Kanchanopast

Abstract:

The purpose of this study was to study the relationship between customer satisfaction and customer loyalty through social media of service business. This study collected data from 187 customers who have used social media of service business to buy product or service in Thailand. Statistics including frequency, percentage, standard deviation and Person’s Correlation test were used. The finding revealed that the majority of the respondents were female, 25-40 years old, graduated the bachelor degree, had monthly income 15,000-25,000 Baht and worked in private sectors. The mostly respondents have reserved the accommodation/homestay/hotel through Facebook about 3-4 times. The hypothesis testing disclosed that the satisfaction in customer invitation and data presentation perspective had a correlation with the level of customer loyalty: recommendation to others in terms of sharing. In addition, the satisfaction in customer relationship management perspective had a positive correlation with customer loyalty through social media of service business with respect to repeat purchase and recommendation to others at the 0.05 level of significance.

Keywords: customer satisfaction, customer loyalty, relationship, service business, social media

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3055 The Ethics of Corporate Social Responsibility Statements in Undercutting Sustainability: A Communication Perspective

Authors: Steven Woods

Abstract:

The use of Corporate Social Responsibility Statements has become ubiquitous in society. The appeal to consumers by being a well-behaved social entity has become a strategy not just to ensure brand loyalty but also to further larger scale projects of corporate interests. Specifically, the use of CSR to position corporations as good planetary citizens involves not just self-promotion but also a way of transferring responsibility from systems to individuals. By using techniques labeled as “greenwashing” and emphasizing ethical consumption choices as the solution, corporations present themselves as good members of the community and pursuing sustainability. Ultimately, the primary function of Corporate Social Responsibility statements is to maintain the economic status quo of ongoing growth and consumption while presenting and environmentally progressive image to the public, as well as reassuring them corporate behavior is superior to government intervention. By analyzing the communication techniques utilized through content analysis of specific examples, along with an analysis of the frames of meaning constructed in the CSR statements, the practices of Corporate Responsibility and Sustainability will be addressed from an ethical perspective.

Keywords: corporate social responsibility, ethics, greenwashing, sustainability

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3054 The Importance of Compulsory Pre-School Education from the Parents’ Perspective in the Czech Republic

Authors: Beata Horníckova, Sona Lorencova

Abstract:

The study deals with the presentation of the results of quantitatively oriented research. The research was conducted as part of a questionnaire survey with the aim to find out what are the attitudes of parents to compulsory preschool education in the Czech Republic. This research presents results from the area of importance of compulsory pre-school education from the parents’ perspective. The research method was a questionnaire, which was distributed to respondents through an online platform. The research involved 107 parents, who answered a total of 36 questions that found out their attitudes to last year’s compulsory preschool attendance. The results show that compulsory pre-school attendance has increased the importance of pre-school education. However, the results also show that the compulsory last year of pre-school education is not more important according to parents than in previous years. Most participants consider compulsory pre-school attendance to be important and are happy that their child attends it. The results reveal the fact that the introduction of compulsory pre-school attendance has contributed to the importance of parents’ perceptions of pre-primary education.

Keywords: compulsory pre-school education, education of pre-school children, kindergarten, parents

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3053 An Explorative Research on the Electric and Electronic Officers Employment: Turkish Flagged Ship's Perspective

Authors: Mehmet Yahsi, Ozkan Ugurlu, Ercan Yuksekyildiz

Abstract:

Assistant department among the electric and electronic officers on ships, has an important place for the maintenance of electric and electronic devices. From this perspective, ships must be employed with a sufficient number of assistant department. In this study, in order to research on the Turkish-flagged ships electric and electronic officers employment; Our national manning regulation compared with international regulations. The data used in this study were collected via visiting of the ships. 3000 gross tonnage and above engaged in international voyages 181 Turkish-flagged ship’s crew lists were compared with Minimum Safety Manning Certificates. According to the findings; employment rate, %54 electric and electronic officers. According to the results of the study; Turkish-flagged ships, although it is not obliged to electric and electronic officers, were employed on ships.

Keywords: manning, electric officer, electronic officer, minimum safety manning certificate

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3052 Realization Mode and Theory for Extensible Music Cognition Education: Taking Children's Music Education as an Example

Authors: Yumeng He

Abstract:

The purpose of this paper is to establish the “extenics” of children music education, the “extenics” thought and methods are introduced into the children music education field. Discussions are made from the perspective of children music education on how to generate new music cognitive from music cognitive, how to generate new music education from music education and how to generate music learning from music learning. The research methods including the extensibility of music art, extensibility of music education, extensibility of music capability and extensibility of music learning. Results of this study indicate that the thought and research methods of children’s extended music education not only have developed the “extenics” concept and ideological methods, meanwhile, the brand-new thought and innovative research perspective have been employed in discussing the children music education. As indicated in research, the children’s extended music education has extended the horizon of children music education, and has endowed the children music education field with a new thought and research method.

Keywords: comprehensive evaluations, extension thought, extension cognition music education, extensibility

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3051 The Antecedents of Customer-to-Customer Interaction to Brand and Communication Strategy: A Marketer’s Perspective

Authors: Kartina Sury Kariman

Abstract:

Brand-to-customer (B2C) engagement has been well established through the traditional platform such as direct sales, advertising, customer service center, customer hotline as well as brand usage experiences. Increasingly, interest to B2C has evolved to include customer-to-customer (C2C) interaction analysis aligned with the vast growth of web 2.0. Hence, discussion on C2C interaction and brand strategy have captured social media as it enables brands and C2C interaction to be connected in various ways, providing opportunities for marketers to shape their brand engagement strategy while reaching C2C as the targeted outcomes. The objective here is to provide a preliminary review of C2C interaction consisting the antecedents and consequences while highlighting areas of research interest within the context from marketers perspective and the business outcomes. This paper discusses how C2C interaction defines marketers’ brand and communication strategy and how social media trend shapes the strategy when promoting the awareness of life insurance industry and educating the target market.

Keywords: social media, brand engagement, customer interaction, customer engagement, brand strategy, life insurance

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3050 Cross Boader Marriages in 3rd World Countries (Economical Perspective)

Authors: Shagufta Jahangir, Raisa Jahangir

Abstract:

According to researches the 3rd world youth crave to go to developed countries just merely to get sustainable economic situation. To accomplish their wish they use each and every thing like cross boarder marriages is one of them. The basic and main point of cross boarder marriages is financial sustainability neither cross boarder culture nor cross boarder religion or others. The consequences of this research are that 60% to 70% men of 3rd world do cross boarder marriages just for only economic firmness. Due to this thoughts these men flipside to their native areas with only economic firmness rather social attitudes, moral attitudes behaviors, norms, myths and religion.40% to 50 % men do cross boarder marriages to get firmness even they have families in their native areas.2nd family formation is the easy way to get their desired, according to their eyes. After satisfying their needs they back unaccompanied to their native areas even they leave their offspring. They give precedence to their inhabitant families. This study has been design to find out that economic perspective is the basic phenomena of cross boarder marriages in the 3rd world countries men.

Keywords: cross boarder marriages, moral attitudes, native areas, flipside, norms

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3049 Reconciling Religion and Feminism: A Case Study of Muslim Women's Rights Activism in India

Authors: Qazi Sarah Rasheed

Abstract:

Feminism and religion have been regarded as opposing binaries. The reason being that religion is regarded as a tool to legitimize the patriarchal control over women, and therefore, it stands in contrast with the basic feminist principle of gender equity. Hence, the issue of incompatibility between religion and gender parity is often discussed by the feminist as well as secular/liberal discourses, but the feminist discourse has suffered a serious backlash in the recent times for it alienates those women who want to liberate but not at the expense of their religious identity. Though in the Western feminist thought, religion is regarded as a tool of patriarchy that promotes women’s suppression, but for many women, religion can be a source of liberation that advances their rights. The feminists in general, fail to realize that religion, as a social phenomenon may not necessarily promote a series of dogmatic doctrines which are inevitably retrogressive or instinctively status-quoist especially when it comes to the social reforms affecting gender orders. The traditional institution of religion could be instrumental to provide what the women in contemporary situation demand. This paper highlights how the Muslim women in India negotiate and mediate this opposition in an Islamic context. To advance the socio-legal recognition of women’s rights, they question the male privilege and patriarchy in a meaningful way without challenging their Islamic doctrines and try to build a feminist consciousness from within religion.

Keywords: feminism, Islam, Muslim women's rights, religious identity

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3048 Research on the Public Governance of Urban Public Green Spaces from the Perspective of Institutional Economics

Authors: Zhang Xue

Abstract:

Urban public green spaces have evolved from classical private gardens and have expanded into multi-dimensional space value attributes such as scale and property rights. Among them, ecological, environmental value, social interaction value, and commercial, economic value have become consensual value characteristics. From the perspective of institutional economics, urban public green spaces, as a type of non-exclusive and non-competitive public good, express the social connotation of spatial "publicness" and multiple values are its important attributes. However, due to the positive externality characteristics of public green spaces, the cost-benefit functions between subjects are inconsistent, leading to issues such as the "anti-commons tragedy" of transitional management, lack of public sense of space responsibility, and weakened public nature. It is necessary to enhance the "publicness" of urban public green spaces through effective institutional arrangements, inclusive planning participation, and humane management measures, promoting urban public openness and the enhancement of multiple values.

Keywords: public green spaces, publicness, governance, institutional economics

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3047 The Change in Management Accounting from an Institutional Perspective: A Case Study for a Romania Company

Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency, institutional theory

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3046 Language Processing of Seniors with Alzheimer’s Disease: From the Perspective of Temporal Parameters

Authors: Lai Yi-Hsiu

Abstract:

The present paper aims to examine the language processing of Chinese-speaking seniors with Alzheimer’s disease (AD) from the perspective of temporal cues. Twenty healthy adults, 17 healthy seniors, and 13 seniors with AD in Taiwan participated in this study to tell stories based on two sets of pictures. Nine temporal cues were fetched and analyzed. Oral productions in Mandarin Chinese were compared and discussed to examine to what extent and in what way these three groups of participants performed with significant differences. Results indicated that the age effects were significant in filled pauses. The dementia effects were significant in mean duration of pauses, empty pauses, filled pauses, lexical pauses, normalized mean duration of filled pauses and lexical pauses. The findings reported in the current paper help characterize the nature of language processing in seniors with or without AD, and contribute to the interactions between the AD neural mechanism and their temporal parameters.

Keywords: language processing, Alzheimer’s disease, Mandarin Chinese, temporal cues

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3045 Rawson vs. Kerlogue: Two Views on Southeast Asian Art History

Authors: Rin Li Si Samantha

Abstract:

The arts and cultures of Southeast Asia, particularly ancient or precolonial Southeast Asia, are commonly understood via two distinct theories: Indianisation and localisation. Indianisation takes Southeast Asia as a region to be cultural satellites or even colonies of a great Indian civilisation; Philip Rawson, in his 1967 book The Art of Southeast Asia, is to a large degree a proponent of this perspective. Localisation, a theory which has gained much traction in contemporaneous discourse, chooses instead to privilege local continuities and agencies in selectively accepting and adapting foreign influences to give form to new, syncretised traditions. The art historian Fiona Kerlogue’ similarly-named Arts of Southeast Asia, published in 2004, takes this perspective as its bedrock. This essay compares the many opposing ideological commitments of Rawson and Kerlogue: Indianisation versus localisation, evaluation versus explanation, and antiquity versus entirety. In the end, it reconciles the two as hallmarks of their time periods and is complementary in the pursuit of a holistic study of the art history of Southeast Asia.

Keywords: art history, Southeast Asia, Indianisation, localisation, precolonial, orientalism, comparative analysis, text

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3044 A Comparative Analysis of Legal Novelties on Telework in Portugal and Spain: A Gender Perspective

Authors: Ekaterina Reznikova

Abstract:

The paper provides an overview of the comparative analysis of legal novelties on telework in Portugal and Spain from a gender perspective. Telework, defined as the practice of working remotely using information and communication technologies, has gained increased attention in recent years, particularly in the context of the COVID-19 pandemic. As countries implement legal frameworks to regulate telework, it is essential to assess their gender implications and their impact on promoting gender equality in the workplace. In Portugal, legal novelties on telework have been introduced through various legislative measures, including the Telework Regulation Act (Lei do Teletrabalho) enacted in 2018. This legislation aims to provide a framework for telework arrangements, outlining rights and obligations for both employers and employees. However, the gender perspective in Portugal's telework regulations remains somewhat limited, with few explicit provisions addressing gender disparities in telework participation or the unequal distribution of caregiving responsibilities. In contrast, Spain has taken a more proactive approach to addressing gender equality in telework through its legal novelties. The Spanish government passed the Royal Decree-Law 28/2020, which introduced significant reforms to telework regulations in response to the COVID-19 pandemic. This legislation includes provisions aimed at promoting gender equality in telework, such as measures to ensure work-life balance and prevent discrimination based on gender in telework arrangements. Additionally, Spain has implemented initiatives to encourage "joint responsibility" at home, emphasizing the importance of shared caregiving duties between men and women. By comparing the legal novelties on telework in Portugal and Spain from a gender perspective, this study aims to identify best practices and areas for improvement in promoting gender equality in telework arrangements. Through a comprehensive analysis of the legal frameworks, this study will assess the extent to which Portugal and Spain's telework regulations address gender disparities and support the advancement of women in the workforce. The findings of this comparative analysis will have significant implications for policymakers, employers, and other stakeholders involved in shaping telework policies. By identifying effective strategies for promoting gender equality in telework, this study seeks to contribute to the development of inclusive and sustainable work environments that benefit all employees, regardless of gender.

Keywords: telework, labour law, digitalization, gender

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3043 National Security Threat and Fear of Rising Islamic Extremism in Bangladesh due to Influx of Rohingya Refugees

Authors: Afsana Afsar Tuly

Abstract:

The Rohingyas are a group of minority Muslimsin Myanmar who witnessed series of persecution, violence, and torture from Burmese military since 1948. In 2017, around 700,000 Rohingyas fled to the neighboring country Bangladesh and took shelter as refugees after facing clashes with Myanmar security forces. The number increased to 1.8 million in 2020, creating one of the largest refugee crises of recent times. This research focuses on the vulnerability and poverty faced by Rohingyas in refugee camps and how thelack of long-term solution and silence from international communitycan pose national security threat and increasing Islamic extremism in Bangladesh. Islamic religious and terrorist groups have used the Rohingyas position as stateless people to influence them into speaking against the secular government of Bangladesh. There has been increasing crime rates and formation of different rebel groups in refugee camps, causing clashes with Bangladeshi police and authority. Human trafficking, illegal drug dealings, prostitution, and other illicit activities have continuously gone up in the southeastern part of Bangladesh. Some economic, social, and environmental factors are studied and analyzed to show the change in Bangladesh between 2017 and 2020.

Keywords: national security threat, islamic extremism, rohingya refugees, refugee studies, Bangladesh, myanmar

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3042 Unraveling the Phonosignological Foundations of Human Language and Semantic Analysis of Linguistic Elements in Cross-Cultural Contexts

Authors: Mahmudjon Kuchkarov, Marufjon Kuchkarov, Mukhayyo Sobirjanova

Abstract:

The origins of human language remain a profound scientific mystery, characterized by speculative theories often lacking empirical support. This study presents findings that may illuminate the genesis of human language, emphasizing its roots in natural, systematic, and repetitive sound patterns. Also, this paper presents the phonosignological and semantic analysis of linguistic elements across various languages and cultures. By utilizing the principles of the "Human Language" theory, we analyze the symbolic, phonetic, and semantic characteristics of elements such as "A", "L", "I", "F", and "四" (pronounced /si/ in Chinese and /shi/ in Japanese). Our findings reveal that natural sounds and their symbolic representations form the foundation of language, with significant implications for understanding religious and secular myths. This paper explores the intricate relationships between these elements and their cultural connotations, particularly focusing on the concept of "descent" in the context of the phonetic sequence "A, L, I, F," and the symbolic associations of the number four with death.

Keywords: empirical research, human language, phonosignology, semantics, sound patterns, symbolism, body shape, body language, coding, Latin alphabet, merging method, natural sound, origin of language, pairing, phonetics, sound and shape production, word origin, word semantic

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3041 Fiqh Challenge in Production of Halal Pharmaceutical Products

Authors: Saadan Man, Razidah Othmanjaludin, Madiha Baharuddin

Abstract:

Nowadays, the pharmaceutical products are produced through the mixing of active and complex ingredient, naturally or synthetically; and involve extensive use of prohibited animal products. This article studies the challenges faced from fiqh perspective in the production of halal pharmaceutical products which frequently contain impure elements or prohibited animal derivatives according to Islamic law. This study is qualitative which adopts library research as well as field research by conducting series of interviews with the several related parties. The gathered data is analyzed from Sharia perspective by using some instruments especially the principle of Maqasid of Sharia. This study shows that the halal status of pharmaceutical products depends on the three basic elements: the sources of the basic ingredient; the processes involved in three phases of production, i.e., before, during and after; and the possible effects of the products. Various fiqh challenges need to be traversed in producing halal pharmaceutical products including the sources of the ingredients, the logistic process, the tools used, and the procedures of productions. Thus, the whole supply chain of production of pharmaceutical products must be well managed in accordance to the halal standard.

Keywords: fiqh, halal pharmaceutical, pharmaceutical products, Malaysia

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3040 The Change in Management Accounting from an Institutional and Contingency Perspective. A Case Study for a Romanian Company

Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency and institutional theory

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3039 The Political Philosophy of Sikhism as a Resistance to Autocratic Regimes

Authors: Vishavjeet Singh Goraya, Bashir Ahmed Dar

Abstract:

Sikhism is one of the youngest religions which came into existence only 550 years ago with Guru Nanak Dev. Guru Nanak and his successors not only gave religious sermons but also made bold commentaries on the politico-social situations of their times. Sikhism has consistently stood against autocratic regimes and societal polarization. The Sikh Gurus envisioned a political system based on equality, brotherhood, freedom of conscience, justice, and secularism where there was no discrimination and human rights of all were protected. The Sikh Gurus visualized a society based on an amalgamation of politics and religion without compromising morality and resisting any form of oppression and tyranny. The fifth guru of the Sikhs, Guru Arjan Dev, compiled the verses of his predecessors and many other saints belonging to different religions and castes in the form of Adi Granth, highlighting the egalitarian and secular foundations of Sikhism. Later tenth guru, Guru Gobind Singh, gave a concrete shape to the concepts of the earlier gurus written in Adi Granth and created an openly political and sovereign community known as Khalsa Panth with a distinct identity. This paper will use the qualitative historical approach to highlight Sikhism’s enduring commitment to fight oppression and tyranny, and it also examines how Sikhism offers solutions to contemporary issues of authoritarianism and polarization.

Keywords: sikhism, Gurus, political thought, equality, scriptures

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