Search results for: social work with dementitude
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 21484

Search results for: social work with dementitude

19294 Insights and Observation for Optimum Work Roll Cooling in Flat Hot Mills: A Case Study on Shape Defect Elimination

Authors: Uday S. Goel, G. Senthil Kumar, Biswajit Ghosh, V. V. Mahashabde, Dhirendra Kumar, H. Manjunath, Ritesh Kumar, Mahesh Bhagwat, Subodh Pandey

Abstract:

Tata Steel Bhushan Steel Ltd.(TSBSL)’s Hot Mill at Angul , Orissa , India, was facing shape issues in Hot Rolled (HR) coils. This was resulting in a defect called as ‘Ridge’, which was appearing in subsequent cold rolling operations at various cold mills (CRM) and external customers. A collaborative project was undertaken to resolve this issue. One of the reasons identified was the strange drop in thermal crown after rolling of 20-25 coils in the finishing mill (FM ) schedule. On the shop floor, it was observed that work roll temperatures in the FM after rolling were very high and non uniform across the work roll barrel. Jammed work roll cooling nozzles, insufficient roll bite lubrication and inadequate roll cooling water quality were found to be the main reasons. Regular checking was initiated to check roll cooling nozzles health, and quick replacement done if found jammed was implemented. Improvements on roll lubrication, especially flow rates, was done. Usage of anti-peeling headers and inter stand descaling was enhanced. A subsequent project was also taken up for improving the quality of roll cooling water. Encouraging results were obtained from the project with a reduction in rejection due to ridge at CRM’s by almost 95% of the pre project start levels. Poor profile occurrence of HR coils at HSM was also reduced from a high of 32% in May’19 to <1% since Apr’20.

Keywords: hot rolling flat, shape, ridge, work roll, roll cooling nozzle, lubrication

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19293 A Bibliometric Assessment of the Nexus Between Corporate Social Responsibility and Sustainable Development

Authors: Trilochana Dash, Chandan Kumar Sahoo

Abstract:

In today's environment of intensive industrialization, the role of business in societal modernization is critical. The concept of corporate social responsibility (CSR) arose due to rising societal awareness of company conduct. Corporations that practice CSR devote a portion of their profits to society’s sustainable development (SD). The concept of CSR and SD has increased the impact of industries on society. In this study, bibliometric analysis was conducted using the “R” programming language to determine the comprehensiveness of CSR and SD. From 2003 to 2022, bibliometric data was collected from two databases: Scopus and Web of Science (WOS). According to the findings, CSR and SD research has risen exponentially in the past two decades, and “Corporate Social Responsibility and Environment Management” emerged as the most influential journal in this field. The findings also show that relatively very few researchers collaborate in CSR and SD research in the last twenty years. It is widely acknowledged that most CSR and SD research is conducted in developed countries and developing countries undergoing fast industrialization. Thematic evolution and cluster analysis clearly show that the notion of CSR and SD among scholars has been quite popular over the last two decades. Finally, limitations and future directions are discussed.

Keywords: corporate social responsibility, sustainable development, bibliometric analysis, “R” programming language, visualization, holistic picture

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19292 Academic Freedom Policy: A Case Study

Authors: Marlin Killen

Abstract:

The American Association of University Professors (AAUP) describes academic freedom as essential to the purposes of research and teaching. The importance of academic freedom as a bedrock foundation that supports the work of the professoriate cannot be overstated, and there have been innumerable challenges that have attempted to curtail it. These challenges come from a variety of sources that span legal, ethical, cultural, institutional, and professional perspective and are amplified by social media, traditional media, and political action efforts. Because of these challenges, the development of a comprehensive institutional policy on academic freedom that addresses the principles, practices, and appropriate responses to modern challenges can be a daunting task. This presentation will focus on a case study of a university’s effort to develop an updated, evolving policy on academic freedom that provides a framework and remedies for contemporary challenges to this critical function in higher education.

Keywords: academic freedom, academic freedom policy, higher education policy

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19291 Optimization of Multi-Disciplinary Expertise and Resource for End-Stage Renal Failure (ESRF) Patient Care

Authors: Mohamed Naser Zainol, P. P. Angeline Song

Abstract:

Over the years, the profile of end-stage renal patients placed under The National Kidney Foundation Singapore (NKFS) dialysis program has evolved, with a gradual incline in the number of patients with behavior-related issues. With these challenging profiles, social workers and counsellors are often expected to oversee behavior management, through referrals from its partnering colleagues. Due to the segregation of tasks usually found in many hospital-based multi-disciplinary settings, social workers’ and counsellors’ interventions are often seen as an endpoint, limiting other stakeholders’ involvement that could otherwise be potentially crucial in managing such patients. While patients’ contact in local hospitals often leads to eventual discharge, NKFS patients are mostly long term. It is interesting to note that these patients are regularly seen by a team of professionals that includes doctors, nurses, dietitians, exercise specialists in NKFS. The dynamism of relationships presents an opportunity for any of these professionals to take ownership of their potentials in leading interventions that can be helpful to patients. As such, it is important to have a framework that incorporates the strength of these professionals and also channels empowerment across the multi-disciplinary team in working towards wholistic patient care. This paper would like to suggest a new framework for NKFS’s multi-disciplinary team, where the group synergy and dynamics are used to encourage ownership and promote empowerment. The social worker and counsellor use group work skills and his/her knowledge of its members’ strengths, to generate constructive solutions that are centered towards patient’s growth. Using key ideas from Karl’s Tomm Interpersonal Communications, the Communication Management of Meaning and Motivational Interviewing, the social worker and counsellor through a series of guided meeting with other colleagues, facilitates the transmission of understanding, responsibility sharing and tapping on team resources for patient care. As a result, the patient can experience personal and concerted approach and begins to flow in a direction that is helpful for him. Using seven case studies of identified patients with behavioral issues, the social worker and counsellor apply this framework for a period of six months. Patient’s overall improvement through interventions as a result of this framework are recorded using the AB single case design, with baseline measured three months before referral. Interviews with patients and their families, as well as other colleagues that are not part of the multi-disciplinary team are solicited at mid and end points to gather their experiences about patient’s progress as a by-product of this framework. Expert interviews will be conducted on each member of the multi-disciplinary team to study their observations and experience in using this new framework. Hence, this exploratory framework hopes to identify the inherent usefulness in managing patients with behavior related issues. Moreover, it would provide indicators in improving aspects of the framework when applied to a larger population.

Keywords: behavior management, end-stage renal failure, satellite dialysis, multi-disciplinary team

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19290 The Preparation and Training of Expert Studio Reviewers

Authors: Diane M. Bender

Abstract:

In design education, professional education is delivered in a studio, where students learn and understand their discipline. This learning methodology culminates in a final review, where students present their work before instructors and invited reviewers, known as jurors. These jurors are recognized experts who add a wide diversity of opinions in their feedback to students. This feedback can be provided in multiple formats, mainly a verbal critique of the work. To better understand how these expert reviewers prepare for a studio review, a survey was distributed to reviewers at a multi-disciplinary design school within the United States. Five design disciplines are involved in this case study: architecture, graphic design, industrial design, interior design, and landscape architecture. Respondents (n=122) provided information about if and how they received training on how to critique and participate in a final review. Common forms of training included mentorship, modeled behavior from other designers/past professors, workshops on critique from the instructing faculty prior to the crit session, and by being a practicing design professional. Respondents also gave feedback about how much the instructor provided course materials prior to the review in order to better prepare for student interaction. Finally, respondents indicated if they had interaction, and in what format, with students prior to the final review. Typical responses included participation in studio desk crits, a midterm jury member, meetings with students, and email or social media correspondence. While the focus of this study is the studio review, the findings are equally applicable to other disciplines. Suggestions will be provided on how to improve the preparation of guests in the learning process and how their interaction can positively influence student engagement.

Keywords: critique, design, education, evaluation, juror

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19289 Valuing Social Sustainability in Agriculture: An Approach Based on Social Outputs’ Shadow Prices

Authors: Amer Ait Sidhoum

Abstract:

Interest in sustainability has gained ground among practitioners, academics and policy-makers due to growing stakeholders’ awareness of environmental and social concerns. This is particularly true for agriculture. However, relatively little research has been conducted on the quantification of social sustainability and the contribution of social issues to the agricultural production efficiency. This research's main objective is to propose a method for evaluating prices of social outputs, more precisely shadow prices, by allowing for the stochastic nature of agricultural production that is to say for production uncertainty. In this article, the assessment of social outputs’ shadow prices is conducted within the methodological framework of nonparametric Data Envelopment Analysis (DEA). An output-oriented directional distance function (DDF) is implemented to represent the technology of a sample of Catalan arable crop farms and derive the efficiency scores the overall production technology of our sample is assumed to be the intersection of two different sub-technologies. The first sub-technology models the production of random desirable agricultural outputs, while the second sub-technology reflects the social outcomes from agricultural activities. Once a nonparametric production technology has been represented, the DDF primal approach can be used for efficiency measurement, while shadow prices are drawn from the dual representation of the DDF. Computing shadow prices is a method to assign an economic value to non-marketed social outcomes. Our research uses cross sectional, farm-level data collected in 2015 from a sample of 180 Catalan arable crop farms specialized in the production of cereals, oilseeds and protein (COP) crops. Our results suggest that our sample farms show high performance scores, from 85% for the bad state of nature to 88% for the normal and ideal crop growing conditions. This suggests that farm performance is increasing with an improvement in crop growth conditions. Results also show that average shadow prices of desirable state-contingent output and social outcomes for efficient and inefficient farms are positive, suggesting that the production of desirable marketable outputs and of non-marketable outputs makes a positive contribution to the farm production efficiency. Results also indicate that social outputs’ shadow prices are contingent upon the growing conditions. The shadow prices follow an upward trend as crop-growing conditions improve. This finding suggests that these efficient farms prefer to allocate more resources in the production of desirable outputs than of social outcomes. To our knowledge, this study represents the first attempt to compute shadow prices of social outcomes while accounting for the stochastic nature of the production technology. Our findings suggest that the decision-making process of the efficient farms in dealing with social issues are stochastic and strongly dependent on the growth conditions. This implies that policy-makers should adjust their instruments according to the stochastic environmental conditions. An optimal redistribution of rural development support, by increasing the public payment with the improvement in crop growth conditions, would likely enhance the effectiveness of public policies.

Keywords: data envelopment analysis, shadow prices, social sustainability, sustainable farming

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19288 Fostering Students’ Cultural Intelligence: A Social Media Experiential Project

Authors: Lorena Blasco-Arcas, Francesca Pucciarelli

Abstract:

Business contexts have become globalised and digitalised, which requires that managers develop a strong sense of cross-cultural intelligence while working in geographically distant teams by means of digital technologies. How to better equip future managers on these kinds of skills has been put forward as a critical issue in Business Schools. In pursuing these goals, higher education is shifting from a passive lecture approach, to more active and experiential learning approaches that are more suitable to learn skills. For example, through the use of case studies, proposing plausible business problem to be solved by students (or teams of students), these institutions have focused for long in fostering learning by doing. Though, case studies are no longer enough as a tool to promote active teamwork and experiential learning. Moreover, digital advancements applied to educational settings have enabled augmented classrooms, expanding the learning experience beyond the class, which increase students’ engagement and experiential learning. Different authors have highlighted the benefits of digital engagement in order to achieve a deeper and longer-lasting learning and comprehension of core marketing concepts. Clickers, computer-based simulations and business games have become fairly popular between instructors, but still are limited by the fact that are fictional experiences. Further exploration of real digital platforms to implement real, live projects in the classroom seem relevant for marketing and business education. Building on this, this paper describes the development of an experiential learning activity in class, in which students developed a communication campaign in teams using the BuzzFeed platform, and subsequently implementing the campaign by using other social media platforms (e.g. Facebook, Instagram, Twitter…). The article details the procedure of using the project for a marketing module in a Bachelor program with students located in France, Italy and Spain campuses working on multi-campus groups. Further, this paper describes the project outcomes in terms of students’ engagement and analytics (i.e. visits achieved). the project included a survey in order to analyze and identify main aspects related to how the learning experience is influenced by the cultural competence developed through working in geographically distant and culturally diverse teamwork. Finally, some recommendations to use project-based social media tools while working with virtual teamwork in the classroom are provided.

Keywords: cultural competences, experiential learning, social media, teamwork, virtual group work

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19287 Evaluation of Interaction Between Fans and Celebrities in New Media

Authors: Mohadese Motahari

Abstract:

In general, we consider the phenomenon of "fandism" or extreme fandom to be an aspect of fandom for a person, a group, or a collection, which leads to extreme support for them. So, for example, we consider a fan or a "fanatic" (which literally means a "fanatical person") to be a person who is extremely interested in a certain topic or topics and has a special passion and fascination for that issue. It may also be beyond the scope of logic and normal behavior of the society. With the expansion of the media and the advancement of technology, the phenomenon of fandom also underwent many changes and not only became more intense, but a large economy was also formed alongside it, and it is becoming more and more important every day. This economy, which emerged from the past with the formation of the first media, has now taken a different form with the development of media and social networks, as well as the change in the interaction between celebrities and audiences. Earning huge amounts of money with special methods in every social network and every media is achieved through fans and fandoms. In this article, we have studied the relationship between fans and famous people with reference to the economic debates surrounding it.

Keywords: fandism, famous people, social media, new media

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19286 Tabu Random Algorithm for Guiding Mobile Robots

Authors: Kevin Worrall, Euan McGookin

Abstract:

The use of optimization algorithms is common across a large number of diverse fields. This work presents the use of a hybrid optimization algorithm applied to a mobile robot tasked with carrying out a search of an unknown environment. The algorithm is then applied to the multiple robots case, which results in a reduction in the time taken to carry out the search. The hybrid algorithm is a Random Search Algorithm fused with a Tabu mechanism. The work shows that the algorithm locates the desired points in a quicker time than a brute force search. The Tabu Random algorithm is shown to work within a simulated environment using a validated mathematical model. The simulation was run using three different environments with varying numbers of targets. As an algorithm, the Tabu Random is small, clear and can be implemented with minimal resources. The power of the algorithm is the speed at which it locates points of interest and the robustness to the number of robots involved. The number of robots can vary with no changes to the algorithm resulting in a flexible algorithm.

Keywords: algorithms, control, multi-agent, search and rescue

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19285 Presentation of Transgender identities

Authors: Tony Chapman-Wilson

Abstract:

Applied theatre is not an ultimate vehicle to create social change; but is more an opportunity of hope that the production material might affect this. Theatre-makers are able to deconstruct socially and politically challenging themes to encourage their audience to witness lived experiences as they consider themes of concern and injustice. This allows writers to (re) present the lived experiences of trans people, and for social injustice, continued transphobia, and lack of equity to be presented to an audience for debate. There needs to be a stronger position and presence of trans voices and active participation presented of these rather than just that of the cisgender-lens and standpoint. This research examines the relationship between human rights and theatre and considers global examples of this practice, as well as exploring the negatives formed from this relationship, and how this may be developed in the future. This focusses on the ability of theatre to denounce the violations of human rights and considers the power of theatre to support the importance of the awareness of violations to human rights for the raised awareness and potential for action of the audience – who may themselves be part of the oppressed, or indeed an oppressor. The fundamental assertion here is not one of evidenced social change, but of awareness raising of the audience and the potential for social activism and action. The practice of applied theatre is one that is experienced by the audience and the project participants alike, with the intention that theatre may consider how people interact with one another. This paper examines the opportunity of verbatim theatre techniques to allow for a cis-led trans-collaborative research project to (re) present intergenerational trans identities.

Keywords: applied theatre, verbatim, transgender, social justice

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19284 The Birth Connection: An Examination of the Relationship between Her Birth Event and Infant Feeding among African American Mothers

Authors: Nicole Banton

Abstract:

The maternal and infant mortality rate of Blacks is three times that of Whites in the US. Research indicates that breastfeeding lowers both. In this paper, the researcher examines how the ideas that Black/African American mothers had about breastfeeding before, during, and after pregnancy (postpartum) affected whether or not they initiated breastfeeding. The researcher used snowball sampling to recruit thirty African-American mothers from the Orlando area. At the time of her interview, each mother had at least one child who was at least three years old. Through in-depth face-to-face interviews, the researcher investigated how mothers’ healthcare providers affected their decision-making about infant feeding, as well as how the type of birth that she had (e.g., preterm, vaginal, c-section, full term) affected her actual versus idealized infant feeding practice. Through our discussions, we explored how pre-pregnancy perceptions, birth and postpartum experiences, social support, and the discourses surrounding motherhood within an African-American context affected the perceptions and experiences that the mothers in the study had with their infant feeding practice(s). Findings suggest that the pregnancy and birth experiences of the mothers in the study influenced whether or not they breastfed exclusively, combined breastfeeding and infant formula use, or used infant formula exclusively. Specifically, the interplay of invocation of agency (the ability to control their bodies before, during, and after birth), birth outcomes, and the interaction that the mothers in this study had with resources, human and material, had the highest impact on the initiation, duration, and attitude toward breastfeeding.

Keywords: African American mothers, maternal health, breastfeeding, birth, midwives, obstetricians, hospital birth, breast pumps, formula use, infant feeding, lactation consultant, postpartum, vaginal birth, c-section, familial support, social support, work, pregnancy

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19283 Scheduling Flexibility and Employee Health Outcomes: A Meta-Analytic Review

Authors: Nicole V. Shifrin

Abstract:

Scheduling flexibility is becoming an increasingly available option for employees struggling to balance their work and life responsibilities, allowing employees to coordinate work schedules with their additional roles. The goal of such opportunities is to help employees manage the demands they face across domains of life by allowing employees to work from home, design their own work hours, take time off when necessary, along with various other scheduling accommodations. Organizations are also turning to utilizing scheduling flexibility to facilitate employee health and wellbeing through the reduction of stress and maximization of efficiency. The purpose of the present study is to investigate the effects of scheduling flexibility on employee health-related behaviors and outcomes through a synthesis of research. The current meta-analytic review of 19 samples within 16 studies with a total sample size of 20,707 employees examines the relationship between the degree of scheduling flexibility available to employees and the resulting health outcomes and exercise habits. The results demonstrate that reduced scheduling flexibility is associated with poorer health status, suggesting that schedule inflexibility can hinder employees’ ability to maintain and support their health. These findings hold practical implications for developing work schedules to promote employee health and health-related behaviors, such as eating well and exercising. Additionally, there was a positive association between increased scheduling flexibility and engagement in exercise, suggesting that employees with more flexible schedules exercise more frequently than those with less flexible schedules. A potential explanation for the resulting relationship is that flexible schedules leave employees more time due to shorter work days, shorter or eliminated commutes, etc. with which they can use to engage in healthy behaviors. These findings stress the importance of promoting job designs that facilitate employee engagement in healthy behaviors, which directly impact their overall health status. Implications for practice are discussed as well as future directions in examining the link between job design and employee health and well-being.

Keywords: exercise, health, meta-analysis, job design, scheduling flexibility

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19282 Analyzing Social Media Discourses of Domestic Violence in Promoting Awareness and Support Seeking: An Exploratory Study

Authors: Sudha Subramani, Hua Wang

Abstract:

Domestic Violence (DV) against women is now recognized to be a serious and widespread problem worldwide. There is a growing concern that violence against women has a global public health impact, as well as a violation of human rights. From the existing statistical surveys, it is revealed that there exists a strong relationship between DV and health issues of women like bruising, lacerations, depression, anxiety, flashbacks, sleep disturbances, hyper-arousal, emotional distress, sexually transmitted diseases and so on. This social problem is still considered as behind the closed doors issue and stigmatized topic. Women conceal their sufferings from family and friends, as they experience a lack of trust in others, feelings of shame and embarrassment among the society. Hence, women survivors of DV experience some barriers in seeking the support of specialized services such as health care access, crisis support, and legal guidance. Fortunately, with the popularity of social media like Facebook and Twitter, people share their opinions and emotional feelings to seek the social and emotional support, for sympathetic encouragement, to show compassion and empathy among the public. Considering the DV, social media plays a predominant role in creating the awareness and promoting the support services to the public, as we live in the golden era of social media. The various professional people like the public health researchers, clinicians, psychologists, social workers, national family health organizations, lawyers, and victims or their family and friends share the unprecedentedly valuable information (personal opinions and experiences) in a single platform to improve the social welfare of the community. Though each tweet or post contains a less informational value, the consolidation of millions of messages can generate actionable knowledge and provide valuable insights about the public opinion in general. Hence, this paper reports on an exploratory analysis of the effectiveness of social media for unobtrusive assessment of attitudes and awareness towards DV. In this paper, mixed methods such as qualitative analysis and text mining approaches are used to understand the social media disclosures of DV through the lenses of opinion sharing, anonymity, and support seeking. The results of this study could be helpful to avoid the cost of wide scale surveys, while still maintaining appropriate research conditions is to leverage the abundance of data publicly available on the web. Also, this analysis with data enrichment and consolidation would be useful in assisting advocacy and national family health organizations to provide information about resources and support, raise awareness and counter common stigmatizing attitudes about DV.

Keywords: domestic violence, social media, social stigma and support, women health

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19281 A Phenomenological Method Based on Professional Descriptions of Community-of-Practice Members to Scientifically Determine the Level of Child Psycho-Social-Emotional Development

Authors: Gianni Jacucci

Abstract:

Alfred Schutz (1932), at the very turning towards phenomenology, of the attention for the social sciences, stated that successful communication of meanings requires the sharing of “sedimenta-tions “ of previous meanings. Börje Langefors (1966), at the very beginning of the social studies of information systems, stated that a common professional basis is required for a correct sharing of meanings, e. g., “standardised accounting data among accountants”. Harold Garfinkel (1967), at the very beginning of ethnomethodology, stated that the accounting of social events must be carried out in the same language used by the actors of those events in managing their practice. Community of practice: we advocate professional descriptions of the community of practice members to scientifically determine the level of child psycho social emotional development. Our approach consists of an application to Human Sciences of Husserl’s Phenomenological Philosophy using a method reminder of Giorgi’s DPM in Psychology. Husserl’s requirement of "Epoché," which involves eliminating prejudices from the minds of observers, is met through "concept cleaning," achieved by consistently sharing disciplinary concepts within their community of practice. Mean-while, the absence of subjective bias is ensured by the meticulous attention to detail in their professional expertise. Our approach shows promise in accurately assessing many other properties through detailed professional descriptions of the community of practice members.

Keywords: scientific rigour, descriptive phenomenological method, sedimentation of meanings, community of practice

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19280 The Impact of Emotional Intelligence on Organizational Performance

Authors: El Ghazi Safae, Cherkaoui Mounia

Abstract:

Within companies, emotions have been forgotten as key elements of successful management systems. Seen as factors which disturb judgment, make reckless acts or affect negatively decision-making. Since management systems were influenced by the Taylorist worker image, that made the work regular and plain, and considered employees as executing machines. However, recently, in globalized economy characterized by a variety of uncertainties, emotions are proved as useful elements, even necessary, to attend high-level management. The work of Elton Mayo and Kurt Lewin reveals the importance of emotions. Since then emotions start to attract considerable attention. These studies have shown that emotions influence, directly or indirectly, many organization processes. For example, the quality of interpersonal relationships, job satisfaction, absenteeism, stress, leadership, performance and team commitment. Emotions became fundamental and indispensable to individual yield and so on to management efficiency. The idea that a person potential is associated to Intellectual Intelligence, measured by the IQ as the main factor of social, professional and even sentimental success, was the main problematic that need to be questioned. The literature on emotional intelligence has made clear that success at work does not only depend on intellectual intelligence but also other factors. Several researches investigating emotional intelligence impact on performance showed that emotionally intelligent managers perform more, attain remarkable results, able to achieve organizational objectives, impact the mood of their subordinates and create a friendly work environment. An improvement in the emotional intelligence of managers is therefore linked to the professional development of the organization and not only to the personal development of the manager. In this context, it would be interesting to question the importance of emotional intelligence. Does it impact organizational performance? What is the importance of emotional intelligence and how it impacts organizational performance? The literature highlighted that measurement and conceptualization of emotional intelligence are difficult to define. Efforts to measure emotional intelligence have identified three models that are more prominent: the mixed model, the ability model, and the trait model. The first is considered as cognitive skill, the second relates to the mixing of emotional skills with personality-related aspects and the latter is intertwined with personality traits. But, despite strong claims about the importance of emotional intelligence in the workplace, few studies have empirically examined the impact of emotional intelligence on organizational performance, because even though the concept of performance is at the heart of all evaluation processes of companies and organizations, we observe that performance remains a multidimensional concept and many authors insist about the vagueness that surrounds the concept. Given the above, this article provides an overview of the researches related to emotional intelligence, particularly focusing on studies that investigated the impact of emotional intelligence on organizational performance to contribute to the emotional intelligence literature and highlight its importance and show how it impacts companies’ performance.

Keywords: emotions, performance, intelligence, firms

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19279 Adoption and Diffusion of Valuation Standards in the Forensic Accounting Community and in Courts: Facilitating and Inhibiting Factors

Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

Abstract:

Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

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19278 Women’s Financial Literacy and Family Financial Fragility

Authors: Pepur Sandra, Bulog Ivana, Rimac Smiljanić Ana

Abstract:

During the COVID-19 pandemic, stress and family financial fragility arose worldwide. Economic and health uncertainty created new pressure on the everyday life of families. The work from home, homeschooling, and care of other family members caused an increase in unpaid work and generated a new division of intrahousehold. As many times before, women have taken the higher burden. This paper analyzes family stress and finance during the COVID-19 pandemic. We propose that women's inclusion in paid and unpaid work and their financial literacy influence family finances. We build up our assumptions according to the two theories that explain intrahousehold family decision-making: traditional and barging models. The traditional model assumes that partners specialize in their roles in line with time availability. Consequently, partners less engaged in payable working activities will spend more time on domestic activities and vice versa. According to the bargaining model, each individual has their preferences, and the one with more household bargaining power, e.g., higher income, higher level of education, better employment, or higher financial knowledge, is likely to make family decisions and avoid unpaid work. Our results are based on an anonymous and voluntary survey of 869 valid responses from women older than 18 conducted in Croatia at the beginning of 2021. We found that families who experienced delays in settling current obligations before the pandemic were in a worse financial situation during the pandemic. However, all families reported problems settling current obligations during pandemic times regardless of their financial condition before the crisis. Women from families with financial issues reported higher levels of family and personal stress during the pandemic. Furthermore, we provide evidence that more women's unpaid work negatively affects the family's financial fragility during the pandemic. In addition, in families where women have better financial literacy and are more financially independent, families cope better with finance before and during pandemics.

Keywords: family financial fragility, stress, unpaid work, women's financial literacy

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19277 Quality of Life for Families with Children/Youth with Autism Spectrum Disorder

Authors: José Nogueira

Abstract:

This research aims to analyze the impact of autism spectrum disorders (ASD) in families with children and youth (0-25 years) with ASD in Portugal. The impact will be evaluated on a multidimensional perspective, following the work on the concept of quality life from WHOQOL Group (UN). The study includes quantitative and qualitative methodology. It correlates statistical sources and other information with the data obtained through a survey of a sample of about 100 families with children/youth with ASD (October and November 2013). The results indicate a strong impact of autism on the quality of life for families in all study dimensions. The research shows a negative impact on quality of life for families in material and financial conditions, physical and emotional well-being, career progression, feelings of injustice, social participation and self-perception of happiness. The quality of life remained in the relationship with the family and the spouse, interpersonal relationships and beliefs about himself. The ASD improved the quality of life aspects such as interest, knowledge and exercise of rights on disability, autonomy to make decisions and be able to deal with stress. Other dimensions are contemplated: a detailed characterization of the child/young with ASD and all family members (household composition, relationship status, academic qualifications, occupation, income, and leisure) the impact of diagnosis in the family wellbeing, medical and therapeutic processes, school inclusion, public support, social participation, and the adequacy and implementation of legislation. The study evaluates also the strengths and weaknesses of the Portuguese public rehabilitation system and demonstrates how a good law-in-theory may not solve the problems of families in practice due to the allocation of insufficient public resources, both financial and human resources.

Keywords: autism, families, quality of life, autism spectrum disorder

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19276 Nimbus Radiance Gate Project: Media Architecture in Sacred Space

Authors: Jorge Duarte de Sá

Abstract:

The project presented in this investigation is part of the multidisciplinary field of Architecture and explores an experience in media architecture, integrated in Arts, Science and Technology. The objective of this work is to create a visual experience comprehending Architecture, Media and Art. It is intended to specifically explore the sacred spaces that are losing social, cultural or religious dynamics and insert new Media technologies to create a new generate momentum, testing tools, techniques and methods of implementation. Given an architectural project methodology, it seems essential that 'the location' should be the starting point for the development of this technological apparatus: the church of Santa Clara in Santarém, Portugal emerged as an experimental space for apparatus, presenting itself as both temple and museum. We also aim to address the concept of rehabilitation through media technologies, directed at interventions that may have an impact on energizing spaces. The idea is emphasized on the rehabilitation of spaces that, one way or another, may gain new dynamics after a media intervention. Thus, we intend to affect the play with a sensitive and spiritual character which endemically, sacred spaces have, by exploring a sensitive aspect of the subject and drawing up new ideas for meditation and spiritual reflection. The work is designed primarily as a visual experience that encompasses the space, the object and the subject. It is a media project supported by a dual structure with two transparent screens operating in a holographic screen which will be projecting two images that complement the translucent overlay film, thus making the merger of two projections. The digitally created content reacts to the presence of observers through infrared cameras, placed strategically. The object revives the memory of the altarpiece as an architectural surface, promoting the expansion of messages through the media technologies.

Keywords: architecture, media, sacred, technology

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19275 Quest for Literary Past: A Study of Byatt’s Possession

Authors: Chen Jun

Abstract:

Antonia Susan Byatt’s Possession: A Romance has been misread as a postmodern pastiche novel since its publication because there are epics, epigraphs, lyrics, fairy tales, epistles, and even critical articles swollen in this work. The word ‘pastiche’ suggests messy, disorganized, and chaotic, which buries its artistic excellence while overlooking its subtitle, A Romance. The center of romance is the quest that the hero sets forth to conquer the adversity, hardship, and danger to accomplish a task to prove his identity or social worth. This paper argues that Byatt’s Possession is not a postmodern pastiche novel but rather a postmodern romance in which the characters in the academic world set forth their quest into the Victorian literary past that is nostalgically identified by Byatt as the Golden Age of English literature. In doing so, these five following issues are addressed: first, the origin of the protagonist Roland, and consequently, the nature of his quest; second, the central image of the dragon created by the fictional Victorian poet Henry Ash; third, Melusine as an image of female serpent created by the fictional Victorian poet Christabel LaMotte; fourth, the images of the two ladies; last, the image of water that links the dragon and the serpent. In Possession, the past is reinvented not as an unfortunate fall but as a Golden Age presented in the imaginative academic adventure. The dragon, a stereotypical symbol of evil, becomes the symbol of life in Byatt’s work, which parallels with the image of the mythical phoenix that can resurrect from its own ash. At the same time, the phoenix symbolizes Byatt’s efforts to revive the Victorian poetic art that is supposed to be dead in the post-capitalism society when the novel is the dominating literary genre and poetry becomes the minority. The fictional Victorian poet Ash is in fact Byatt’s own poetic mask through which she breathes life into the lost poetic artistry in the postmodern era.

Keywords: Byatt, possession, postmodern romance, literary past

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19274 Survey of American Women to Promote Social Citizenship among White, African American, and Muslim American Women

Authors: Rachel Turney

Abstract:

American Woman is a discussion of being a woman in American through the lens of intersectionality, critical race theory, Muslim American identities, and social citizenship. The survey design and resulting paper are based on the researcher’s personal experience studying intersectionality and Muslim American identities through National Endowment for the Humanities. The researcher poses three questions to White, African American, and Muslim American women about female identify in America. Results are coded and analyzed in their meaning in the context of American society. Results show the similarities, primarily the idea of motherhood and fighting in society. Results also examine differences like those related to faith and family identifies in responses. The researcher examines the specific overlap in responses in the context of social citizenship.

Keywords: women, Muslim women, intersectionality, feminism

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19273 'How to Change Things When Change is Hard' Motivating Libyan College Students to Play an Active Role in Their Learning Process

Authors: Hameda Suwaed

Abstract:

Group work, time management and accepting others' opinions are practices rooted in the socio-political culture of democratic nations. In Libya, a country transitioning towards democracy, what is the impact of encouraging college students to use such practices in the English language classroom? How to encourage teachers to use such practices in educational system characterized by using traditional methods of teaching? Using action research and classroom research gathered data; this study investigates how teachers can use education to change their students' understanding of their roles in their society by enhancing their belonging to it. This study adjusts a model of change that includes giving students clear directions, sufficient motivation and supportive environment. These steps were applied by encouraging students to participate actively in the classroom by using group work and variety of activities. The findings of the study showed that following the suggested model can broaden students' perception of their belonging to their environment starting with their classroom and ending with their country. In conclusion, although this was a small scale study, the students' participation in the classroom shows that they gained self confidence in using practices such as group work, how to present their ideas and accepting different opinions. What was remarkable is that most students were aware that is what we need in Libya nowadays.

Keywords: educational change, students' motivation, group work, foreign language teaching

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19272 The Philosophical Basis of Democracy: An Islamic Perspective

Authors: Fahimeh Hooshyar, Seyyed Mojtaba Abtahi

Abstract:

Democracy which is, in its greek roots, consisted of “Demo” (People) and “Kratic” (people) is referring to governing of the people or governing by the people. in its widest definition it refers to a common lifestyle in which all the people has the equal potentials for social participating. But in political perspective, democracy is looking for the equal participation right of the citizens in political decision-making process. in this viewpoint, the democracy is solely a political construct or a social-political style in which all the values are relative. In this definition of the democracy emphasis is on equality of the people based on the governing rule and the natural social and political rights of every member of humankind. This notion of democracy by no means is a self reliant idea and the need of an ideological basis for approaching to this idea is inevitable. In this paper we are trying to define the inter-relations of democracy and its philosophical basis to Islamic fundamental ideas. Our approach to this topic would be a philosophical ideological one.

Keywords: Islam, democracy, democracy’s philosophical basis, secularism, fundamentalism

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19271 Visitor Discourses of European Holocaust Heritage: A Netnography

Authors: Craig Wight

Abstract:

This presentation will identify the key findings from a recent netnographic discourse analysis of social media content generated in response to visits to three iconic European Holocaust Heritage sites: Ann Frank’s House in Amsterdam, the Netherlands, the Auschwutz-Birkenau Memorial Museum and Memorial in Poland, and the Jewish Museum in Berlin, Germany. Four major discourses are identified under the headings of Holocaust heritage as social memory, reactions to Holocaust heritage, obligation and ritual, and transgressive visitor behaviour. Together, these discourses frame the values, existential anxieties, emotions, priorities, and expectations of visitors. The findings will interest those involved in the planning and management of Holocaust heritage for tourism purposes since they provide unique access to an archive of unmediated visitor feedback on European Holocaust heritage experiences.

Keywords: foucault, european holocaust heritage, discourse analysis, netnography, social media, dark tourism

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19270 Landslide Vulnerability Assessment in Context with Indian Himalayan

Authors: Neha Gupta

Abstract:

Landslide vulnerability is considered as the crucial parameter for the assessment of landslide risk. The term vulnerability defined as the damage or degree of elements at risk of different dimensions, i.e., physical, social, economic, and environmental dimensions. Himalaya region is very prone to multi-hazard such as floods, forest fires, earthquakes, and landslides. With the increases in fatalities rates, loss of infrastructure, and economy due to landslide in the Himalaya region, leads to the assessment of vulnerability. In this study, a methodology to measure the combination of vulnerability dimension, i.e., social vulnerability, physical vulnerability, and environmental vulnerability in one framework. A combined result of these vulnerabilities has rarely been carried out. But no such approach was applied in the Indian Scenario. The methodology was applied in an area of east Sikkim Himalaya, India. The physical vulnerability comprises of building footprint layer extracted from remote sensing data and Google Earth imaginary. The social vulnerability was assessed by using population density based on land use. The land use map was derived from a high-resolution satellite image, and for environment vulnerability assessment NDVI, forest, agriculture land, distance from the river were assessed from remote sensing and DEM. The classes of social vulnerability, physical vulnerability, and environment vulnerability were normalized at the scale of 0 (no loss) to 1 (loss) to get the homogenous dataset. Then the Multi-Criteria Analysis (MCA) was used to assign individual weights to each dimension and then integrate it into one frame. The final vulnerability was further classified into four classes from very low to very high.

Keywords: landslide, multi-criteria analysis, MCA, physical vulnerability, social vulnerability

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19269 Elderly Care for Bereaved Parents Following the Death of an Only Child in Mainland China

Authors: Chao Fang

Abstract:

Due to the Confucian emphasis on filial piety and an undeveloped social welfare system in mainland China, adult children are both socially and legally obliged to care for their parents, including financial assistance and physical care as well as emotional and social support. Thus a family-centred care pattern for elderly people has been firmly established in China. However, because of the nationwide ‘One Child Policy’, over one million parents are excluded from such care because of the death of their only child and, therefore, their primary caregiver. Without their child’s support, these parents must manage the day to day challenges of growing old alone, with little support from society. By overturning established expectations of a ‘good’ elderly life, the loss of an only child may be accompanied by social and self-stigmatization, pushing these bereaved parents to the margin of society and threatening their economic, physical, emotional and social well-being. More importantly, since the One Child Policy was implemented from the late 1970s and early 1980s, the first generation of bereaved or ‘Shidu’ parents has reached an age at which those parents need elderly care. However, their predicament has been largely ignored. This paper reports on a qualitative interview study that found elderly care to be the main concern for Shidu parents’ everyday life. The paper identifies and discusses the concerns these bereaved parents raised about the prospect of having nowhere to turn at a time of increased need for financial, physical, social and emotional support in old age. The paper also identifies how Shidu parents have been coming together in grief and negotiate to make their predicament known to the government and wider society and to re-define their elderly life by rebuilding a sense of ‘family’.

Keywords: culture, bereavement, China, elderly care

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19268 The Effect of Advertising on Brand Choices of Z Generation Children and Their Social Media Consumption Habits

Authors: Hüseyin Altubaş, Hasret Aktaş, A. Mücahid Zengin

Abstract:

Children determine the direction of the power of consumption. They affect the decisions of their parents but they also reached to a significant purchasing power themselves. Children, who are turning interactive behavior to normal behavior are becoming the decision makers in a company’s survival. Companies that analyze this effective target audience can communicate successfully with children. Children, who are interactive individuals, are closer to advertising. They are almost talking better with advertising. They are not afraid to express their likings, as well as their dislikes. Children have an interactive lifestyle and they were exposed to the vast changes in technology after year 2000. They do not know a life without internet, they spend mobile life in internet. This Z generation is the new determinants of brands. Z generation finds it appropriate to be brand ambassadors and they completely changed traditional media and traditional consumer behavior. These children live social reality with virtual reality and they feed brands differently. Brands that interact with Z generation are affected by this feeding positively, while brands that keep interaction in traditional levels are affected negatively. In this research we examine the communication, advertising and brand behaviors of Z generation. We especially analyze this generation’s interaction with social media brands and their interactive attitudes.

Keywords: social media, Z generation, children, advertising, brand choice

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19267 Traditional Values and Their Adaptation in Social Housing Design: Towards a New Typology and Establishment of 'Airhouse' Standard in Malaysia

Authors: Mohd Firrdhaus Mohd Sahabuddin, Cristina Gonzalez-Longo

Abstract:

Large migration from rural areas to urban areas like Kuala Lumpur has led to some implications for economic, social and cultural development. This high population has placed enormous demand on the existing housing stocks, especially for low-income groups. However, some issues arise, one of which is overheated indoor air temperature. This problem contributes to the high-energy usage that forces huge sums of money to be spent on cooling the house by using mechanical equipment. Therefore, this study focuses on thermal comfort in social housing, and incorporates traditional values into its design to achieve a certain measurement of natural ventilation in a house. From the study, the carbon emission and energy consumption for an air-conditioned house is 67%, 66% higher than a naturally ventilated house. Therefore, this research has come up with a new typology design, which has a large exposed wall area and full-length openings on the opposite walls to increase cross ventilation. At the end of this research, the measurement of thermal comfort for a naturally ventilated building called ‘AirHouse’ has been identified.

Keywords: tropical architecture, natural ventilation, passive design, AirHouse, social housing design

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19266 The Aspect of the Digital Formation in the Solar Community as One Prototype to Find the Algorithmic Sustainable Conditions in the Global Environment

Authors: Kunihisa Kakumoto

Abstract:

Purpose: The global environmental problem is now raised in the global dimension. The sprawl phenomenon over the natural limitation is to be made a forecast beforehand in an algorithmic way so that the condition of our social life can hopefully be protected under the natural limitation. The sustainable condition in the globe is now to be found to keep the balance between the capacity of nature and the possibility of our social lives. The amount of water on the earth is limited. Therefore, on the reason, sustainable conditions are strongly dependent on the capacity of water. The amount of water can be considered in relation to the area of the green planting because a certain volume of the water can be obtained in the forest, where the green planting can be preserved. We can find the sustainable conditions of the water in relation to the green planting area. The reduction of CO₂ by green planting is also possible. Possible Measure and the Methods: Until now, by the opportunity of many international conferences, the concept of the solar community as one prototype has been introduced by technical papers. The algorithmic trial calculation on the basic concept of the solar community can be taken into consideration. The concept of the solar community is based on the collected data of the solar model house. According to the algorithmic results of the prototype, the simulation work in the globe can be performed as the algorithmic conversion results. This algorithmic study can be simulated by the amount of water, also in relation to the green planting area. Additionally, the submission of CO₂ in the solar community and the reduction of CO₂ by green planting can be calculated. On the base of these calculations in the solar community, the sustainable conditions on the globe can be simulated as the conversion results in an algorithmic way. The digital formation in the solar community can also be taken into consideration by this opportunity. Conclusion: For the finding of sustainable conditions around the globe, the solar community as one prototype has been taken into consideration. The role of the water is very important because the capacity of the water supply is very limited. But, at present, the cycle of the social community is not composed by the point of the natural mechanism. The simulative calculation of this study can be shown by the limitation of the total water supply. According to this process, the total capacity of the water supply and the capable residential number of the population and the areas can be taken into consideration by the algorithmic calculation. For keeping enough water, the green planting areas are very important. The planting area is also very important to keep the balance of CO₂. The simulative calculation can be performed by the relation between the submission and the reduction of CO₂ in the solar community. For the finding of this total balance and the sustainable conditions, the green planting area and the total amount of water can be recognized by the algorithmic simulative calculation. The study for the finding of sustainable conditions can be performed by the simulative calculations on the algorithmic model in the solar community as one prototype. The example of one prototype can be in balance. The activity of the social life must be in the capacity of the natural mechanism. The capable capacity of the natural environment in our world is very limited.

Keywords: the solar community, the sustainable condition, the natural limitation, the algorithmic calculation

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19265 Analysis of the Effect of Increased Self-Awareness on the Amount of Food Thrown Away

Authors: Agnieszka Dubiel, Artur Grabowski, Tomasz Przerywacz, Mateusz Roganowicz, Patrycja Zioty

Abstract:

Food waste is one of the most significant challenges humanity is facing nowadays. Every year, reports from global organizations show the scale of the phenomenon, although society's awareness is still insufficient. One-third of the food produced in the world is wasted at various points in the food supply chain. Wastes are present from the delivery through the food preparation and distribution to the end of the sale and consumption. The first step in understanding and resisting the phenomenon is a thorough analysis of the everyday behaviors of humanity. This concept is understood as finding the correlation between the type of food and the reason for throwing it out and wasting it. Those actions were identified as a critical step in the start of work to develop technology to prevent food waste. In this paper, the problem mentioned above was analyzed by focusing on the inhabitants of Central Europe, especially Poland, aged 20-30. This paper provides an insight into collecting data through dedicated software and an organized database. The proposed database contains information on the amount, type, and reasons for wasting food in households. A literature review supported the work to answer research questions, compare the situation in Poland with the problem analyzed in other countries, and find research gaps. The proposed article examines the cause of food waste and its quantity in detail. This review complements previous reviews by emphasizing social and economic innovation in Poland's food waste management. The paper recommends a course of action for future research on food waste management and prevention related to the handling and disposal of food, emphasizing households, i.e., the last link in the supply chain.

Keywords: food waste, food waste reduction, consumer food waste, human-food interaction

Procedia PDF Downloads 120