Search results for: reporting domestic violence
2510 Obstetric Violence Consequences And Coping Strategies: Insights Through The Voices Of Arab And Jewish Women In Israel
Authors: Dganit Sharon, Raghda Alnabilsy
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The goal of this qualitative research was to sound the voices of Jewish and Arab women in Israel who had experienced obstetric violence, to learn the consequences of the violence to them on different levels and over time, and to present their coping strategies from their perspective. Another goal was to expand the research knowledge on an issue that has not been studied among Arab and Jewish women in Israel. The premise of this study is the feminist approach that aims to promote human rights, and to eradicate phenomena related to cultural, structural, gender and patriarchal structures of women, their bodies, and their health. The research was based on the qualitative-constructivist methodology, by means of thematic analysis of 20 in-depth semi-structured interviews. Two main themes emerged from the analysis. First, the physical and emotional consequences of obstetric violence, consequences to spousal relationships, and mistrust of the health system and service providers. Second, women’s coping strategies with obstetric violence that included repression and avoidance as a way of coping with the pain and trauma of the abuse; garnering inner strengths, resilience, knowledge and awareness of the delivery process; recruiting and relying on external help; sharing on social media, and discussions with other women who had similar experiences; or reaching out to therapists / legal aid / public complaints.Keywords: obstetric violence, Jewish and arab women in israel, consequences, coping strategies, gender-related perspective
Procedia PDF Downloads 692509 Levels and Determinants of Experiencing Violence during Pregnancy among Adolescent Women - The Case of Southern Africa
Authors: Sibusiso Mkwananzi
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The health of mother and child remain at risk among pregnant adolescents. Nevertheless, these are placed in even greater jeopardy when an expectant adolescent experiences violence. This paper sought to explore the levels and determinants of expecting adolescents in five Southern African countries. The study used the most recent (2010/2015) nationally representative demographic health survey (DHS) data from Malawi, Mozambique, Namibia, Zambia, and Zimbabwe. The highest levels of violence during pregnancy occurred amongst adolescent females living in Zimbabwe at 11.4%, followed by Zambia (8.3%) and Namibia (7.7%). Lowest levels were seen in Mozambique at 3.6%. Additionally, the determinants of experiencing violence during pregnancy included educational attainment, marital status, wealth and place of residence. Expectant adolescents that had a higher likelihood of experiencing violence were married and lived predominantly in rural settings. Higher risk was also associated with lower acquisition of education and poverty. These results show a very similar pattern to the risk factors associated with early pregnancy in the region. The predictors point to issues of possible lowered empowerment amongst younger women in their relationships and the structural challenges faced by this fledgling group. Nevertheless, addressing these dynamics could go a long way in not only decreasing the likelihood of unwanted motherhood at this early stage of the life course, but indeed even ensuring the prevention of violence during wanted early pregnancy. This would lead to improved levels of maternal and child health despite younger maternal age and aid in achieving a number of sustainable development goals.Keywords: adolescents, determinants, Southern Africa, violence during pregnancy
Procedia PDF Downloads 1022508 The Impact of International Human Rights Law on Local Efforts to Address Women’s Realities of Violence: Lessons from Jamaica
Authors: Ramona Georgeta Biholar
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Gender-based violence against women plagues societies around the world. The work to eliminate it is an ongoing battle. At the international level, Article 5 (a) CEDAW establishes an agenda for social and cultural transformation: it imposes on States parties to CEDAW an obligation to modify sex roles and stereotypical social and cultural patterns of conduct. Also, it provides for the protection of women from violence stemming from such gender norms. Yet, the lived realities of women are frequently disconnected from this agenda. Nonetheless, it is the reality of the local that is crucial for the articulation, implementation and realization of women’s rights in general, and for the elimination of gender-based violence against women in particular. In this paper we discuss the transformation of sex roles and gender stereotyping with a view to realize women’s right to be free from gender-based violence. This paper is anchored in qualitative data collection undertaken in Jamaica and socio-legal research. Based on this research, 1) We explain the process of vernacularisation as a strategy that enables women’s human rights to hit the ground and benefit rights holders, and 2) We present a synergistic model for the implementation of Article 5 (a) CEDAW so that women’s right to be free from gender-based violence can be realized in a concrete national jurisdiction. This model is grounded in context-based demands and recommendations for social and cultural transformation as a remedy for the incidence of gender-based violence against women. Moreover, the synergistic model offers directions that have a general application for the implementation of CEDAW and Article 5 (a) CEDAW in particular, with a view to realize women’s right to be free from gender-based violence. The model is thus not only a conceptual tool of analysis, but also a prescriptive tool for action. It contributes to the work of both academics and practitioners, such as Governmental officials, and national and local civil society representatives. Overall, this paper contributes to understanding the process necessary to bridge that gap between women’s human rights norms and women’s life realities of discrimination and violence.Keywords: CEDAW, gender-based violence against women, international human rights law, women’s rights implementation, the Caribbean
Procedia PDF Downloads 3322507 The Special Testimony as a Methodology for Social Workers to Ensure the Rights of Children and Adolescents Who Are Victims of Sexual Violence
Authors: Natany Rodrigues De Carvalho, Denise Bomtempo Birche De Carvalho
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The purpose of this study is to analyze the Special Testimony as a methodology for social workers to ensure the rights of children and adolescents who are victims of sexual violence. The specific objectives are: a) to contextualize, through the specialized literature, the social history of childhood and adolescence; b) to investigate, in the scientific literature, the sexual violence against children and adolescents as an analytical category; c) identify, with the social workers, if there is any defense of children and adolescents in the special testimony. To answer the research objectives we use qualitative research, in three axes that complement each other: a) participant observation through the insertion in the research field (supervised internship I and II); b) survey of literature on the subject; c) semi-structured interviews with social workers of the TJDFT. We used content analysis to systematize and interpret the collected data. The results of the research were organized into three chapters with the following contents: a) literature review, contextualizing the social history of childhood and adolescence to the present; b) sexual violence against children and adolescents and their categories of analysis; c) understanding of the special testimony in the Federal District and Territories in guaranteeing the rights of children and adolescents, identifying their main points from the perspective of social workers. The results showed how the lack of interdisciplinarity in the Special Testimony can lead to the non-integral protection of children and adolescents victims of sexual violence.Keywords: childhood and adolescence, sexual violence, special testimony, social work
Procedia PDF Downloads 3192506 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement
Authors: Nadezhda Kvatashidze
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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.Keywords: conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship
Procedia PDF Downloads 1262505 זכור (Remember): An Analysis of Art as a Reflection of Sexual and Gendered Violence against Jewish Women during the Pogroms (1919-1920S) And the Nazi Era (1933-1943)
Authors: Isabella B. Davidman
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Violence used against Jewish women in both the Eastern European pogroms and during the Nazi era was specifically gendered, targeting their female identity and dignity of womanhood. Not only did these acts of gendered violence dehumanize Jewish women, but they also hurt the Jewish community as a whole. The devastating sexual violence that women endured during the pogroms and the Nazi era caused profound trauma. Out of shame and fear, silence about women’s experiences of sexual abuse manifests in forms that words cannot translate. Women have turned to art and other means of storytelling to convey their female experiences in visual and non-verbal ways. Therefore, this paper aims to address the historical accounts of gendered violence against Jewish women during the pogroms and Nazi era, as well as art that reflects upon the female experience, in order to understand the emotional impact resulting from these events. To analyze the artwork, a feminist analysis was used to understand the intersection of gender with the other systems of inequality, such as systemic anti-semitism, in women’s lives; this ultimately explained the ways in which cultural productions undermine and reinforce the political and social oppression of women by exploring how art confronts the exploitation of women's bodies. By analyzing the art in the context of specific acts of violence, such as public rape, as a strategic weapon, we are able to understand women’s experiences and how these experiences, in turn, challenged their womanhood. Additionally, these atrocities, which often occurred in the public space, were dismissed and forgotten due to the social stigma of rape. In this sense, the experiences of women in pogroms and the Nazi era were both highly unacknowledged and forgotten. Therefore, the art that was produced during those time periods, as well as those after those events, gives voice to the profound silence on the narratives of Jewish women. Sexual violence is a weapon of war used to cause physical and psychological destruction, not only as a product of war. In both the early twentieth-century pogroms and the Holocaust, the sexual violence that Jewish women endured was fundamentally the same: the rape of Jewish women became a focal target in the theater of violence– women were not raped because they were women, but specifically, because they were Jewish women. Although the events of the pogroms and the Holocaust are in the past, the art that serves as testimony to the experience of Jewish women remains an everlasting reminder of the gendered violence that occurred. Even though covert expressions, such as an embroidered image of a bird eating an apple, the artwork gives voice to the many silenced victims of sexualized and gendered violence.Keywords: gendered violence, holocaust, Nazi era, pogroms
Procedia PDF Downloads 1042504 Gender-based Violence and Associated Factors among Private College Female Students in Harar City, Ethiopia, Jan 2023
Authors: Taju Abdela Mohammed
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Introduction: There has been a rise in awareness of violence against young women and girls, particularly when it occurs in educational environments. Gender-based violence in schools is a significant barrier. Therefore, it would be a threat to the achievement of the sustainable development goals, strive for gender equality in all our programs, right from the planning stages, to make sure we are as equitable as possible. Research on the causes, attitudes, and perceptions of gender-based violence was scant. Furthermore, there aren't many studies done on female students attending private colleges. Thus, the purpose of this study is to evaluate the frequency of gender-based violence and related variables among female students attending private colleges in Harar City, Ethiopia. Methodology: A facility-based mixed method concurrent triangulation study design was conducted among 500 randomly selected Private college female students in Harar City. Self-administered questionnaire and an in-depth interview were used to collect the data. The collected data were cleaned and analyzed using a statistical package for social science. Descriptive statistics were conducted and the results were reported using frequency, and percentile. Bivariate logistic regression was performed to identify associated factors. Adjusted odds ratios with 95% confidence intervals and p values < 0.05 were used to explain statistically significant associations. Thematic analysis was used to manually translate, transcribe, and analyze qualitative data. Result: The study showed the prevalence of gender-based violence was 338 (67.6%) (CI 0.432–0.721) Private college female students in Harar city Administration. Age less than 20 years and 20–24 years, [AOR = 0.21, 95% CI (0.03–0.81)] and [AOR = 0.12, 95% CI (0.03–0.51)], tight family control, [AOR = 5.12, 95% CI (1.43–6.9)], Witnessed father abuse mother at childhood; [AOR = 4.04, 95% CI (1.36–12.1)], had drunkenness female or boyfriend; [AOR = 2.12, 95% CI (1.60–14.05)] had significant association with gender-based violence. Conclusion: Our study shows the prevalence of gender-based violence among Private college female students is significant. This is due to the fact that gender-based violence, such as school dropout, unintended pregnancy, abortion, STDs, and psychological disorders, is abandoning young girls' lives and lowering their productivity.Keywords: female students, gender-violence, harar, Ethiopia
Procedia PDF Downloads 692503 The Embodiment of Violence and Liminal Space in Illegality: Rohingya Refugees
Authors: E. Xavier, B. Nandita
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Rohingyas are an ethnic and religious minority that resides in the Rakhine State of Myanmar. Post the military coup in 1962, Rohingyas have not been recognized as one of the ethnic tribes of Burma under the legislation. They have lost citizenship, education, health care rights, and instantly became illegal immigrants. While the historicization of this conflict is crucial, this paper wants to humanize the Rohingya population’s embodiment of violence on three different levels – individual, social, and political. In addition, the study focuses on their liminal existence in refugee camps in Bangladesh and in other parts of the world, such as Malaysia and the United States of America. A multi-medium study, it includes first-hand interviews with the Rohingya community in Wisconsin and Chicago, second-hand interviews from documentaries and past ethnographies from scholars to draw meaningful conclusions about their experience as a community. In the end, it focuses on the group of Rohingyas who have managed to resettle in another country and their transitioning experience. Rohingyas embody violence on their individual, social, and political bodies in different ways. Along with rape, murder, and physical harm, the community also encounters sexually transmitted infections, post-traumatic stress disorder symptoms, and poor mental health. On a social level, they encounter heightened gender discrimination, work industry shifting, and immense, shared emotional pain. As for their political body, the news media and journalism industry uses their bodies for purposes that benefit both parties and flirts with a tone of sensationalism in their reporting. In addition, the Rohingya community fluctuates with the concept of nationality, patriotism, citizenship, and refugee when they think about the future. This study provides a framework that future aid or health programs can use to determine the type of community need and its significance in the Rohingya community.Keywords: embodiment, liminal, refugee, Rohingya
Procedia PDF Downloads 1322502 Environmental, Social and Corporate Governance Reporting With Regard to Best Practices of Companies Listed on the Warsaw Stock Exchange - Selected Problems
Authors: Katarzyna Olejko
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The need to redefine the goals and adapt the operational activities carried out in accordance with the concept of sustainable management to these goals results in the increasing importance of information on the company's activities perceived from the perspective of the effectiveness and efficiency of environmental goals implementation. The narrow scope of reporting data on a company's impact on the environment is not adequate to meet the information needs of modern investors. Reporting obligations are therefore imposed on companies in order to increase the effectiveness of corporate governance and to improve the process of assessing the achievement of environmental goals. The non-financial reporting obligations introduced in Polish legislation increased the scope of reported information. However, the lack of detailed guidelines on the method of reporting resulted in a large diversification of the scope of non-financial information, making it impossible to compare the data presented by companies. The source of information regarding the level of the implementation of standards in Environmental, social and corporate governance (ESG) is the report on compliance with best practices published by the Warsaw Stock Exchange. The document Best Practices of Warsaw Stock Exchange (WSE) Listed Companies (2021), amended by the WSE in 2021, includes the rules applicable to this area (ESG). The aim of this article is to present the level of compliance with good practices in the area of ESG by selected companies listed on the Warsaw Stock Exchange The research carried out as part of this study, which was based on information from reports on the compliance with good practices of companies listed on the Warsaw Stock Exchange that was made available in the good practice scanner, have revealed that good practices in the ESG area are implemented by companies to a limited extent. The level of their application in comparison with other rules is definitely lower. The lack of experience and clear guidelines on ESG reporting may cause some confusion, which is why conscious investors and reporting companies themselves are pinning their hopes on the Corporate Sustainability Reporting Directive (CSRD) adopted by European Parliament.Keywords: reporting, ESG, corporate governance, best practices
Procedia PDF Downloads 732501 Mob Justice in Ghana: Implication for Peace
Authors: Ishaq Alhassan Meriga
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This study examined the phenomenon of mob violence and its implication for peace in Ghana. The study used the archival study of media reports and content analysis of other secondary data as well as eyewitness accounts. The study examined trends and patterns of vigilante violence within the Ghanaian context. Results showed a considerable increase in the occurrence of mob violence within the last 10 years. Theft and robbery emerged as the most frequently suspected crimes for which victims were attacked, while the LGBT community is not left out. Cases of mob violence were most frequently reported in urban areas. This study has shown that the patterns, scope, nature, and implication of mob justice in Ghana are fairly and comparatively similar to those found in other parts of Africa and the globe. Mob violence is identified as undermining the rule of law and thereby infringing on the fundamental human rights of the victims. It is confirmed to have a cycle of effects that is an impediment to the peace of the country. The study underscores the implications of mob violence in terms of disdaining human life and dignity, revisiting our justice systems and punishment procedures, resourcing, and empowering law enforcers to fight the menace of vigilantism. First, the archival study had a limitation regarding missing data. The majority of the cases used for the study lack information mostly on perpetrators and the steps taken by public authorities and security agencies after reports of a mob attack have been lodged with them. The study recommends for further research to be undertaken on the perpetrators and survivors of mob actions in order to get a holistic understanding of the phenomenon. This will give a more comprehensive view of the issue of mob violence in Ghana. From the findings, it can be concluded that mob justice is a social canker in Ghanaian communities, which has a great impact on the peace of the country.Keywords: LGBT, mob justice, peace, vigilantism
Procedia PDF Downloads 862500 Towards the Development of Islamic Accounting Standards for Baitulmal, Waqaf, and Zakat Transactions: Addressing Gaps for Enhanced Accountability
Authors: N. Farahin Ali, Naharriah Mohamed, Hafiz Majdi, Fathiyyah, Fadliana Saman
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This paper investigates the imperative for developing Islamic accounting standards tailored to Baitulmal, waqaf, and zakat transactions, with the goal of strengthening accountability and transparency in financial reporting. Current financial reporting frameworks in Malaysia—namely, the Malaysian Financial Reporting Standards (MFRS) and Malaysian Private Entities Reporting Standards (MPERS)—are designed predominantly for conventional financial transactions and fail to fully capture the Shariah-specific nature of these religious funds. The objective of this study is to critically examine the discrepancies between these conventional reporting standards and the requirements of Shariah-compliant financial transactions, specifically for Baitulmal, waqaf, and zakat. This research adopts a qualitative methodology, utilizing case studies from four different State Islamic Religious Councils to explore the current reporting practices. The findings reveal significant gaps between the conventional frameworks and the specific needs of Shariah-compliant accounting, leading to off-balance-sheet reporting of certain transactions and inconsistencies in financial disclosures across different states. These disparities undermine both the comparability and integrity of the financial reports, raising critical concerns regarding transparency and governance. The broader implications of this study underscore the necessity for a unified Islamic accounting standard that would align more closely with Shariah principles. Such a standard would not only enhance the disclosure and presentation of baitulmal, waqaf, and zakat transactions, but also improve decision-making processes, thereby fostering greater accountability and trust in the management of these Islamic funds. This paper advocates for a concerted effort to bridge the existing gap, ensuring that the distinctive characteristics of Islamic charitable funds are appropriately reflected in the financial reporting process.Keywords: islamic accounting, waqf, zakat, islamic finance
Procedia PDF Downloads 132499 Mass Media and Electoral Conflict Management in Kogi State, Nigeria
Authors: Okpanachi Linus Odiji, Chris Ogwu Attah
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Election is no doubt widely assumed as one of the most suitable means of resolving political quagmires even though it has never been bereft of conflict which can manifest before, during, or after polls. What, however, advances democracy and promotes electoral integrity is the existence and effectiveness of institutional frameworks for electoral conflict management. Electoral conflicts are no doubt unique in the sense that they represent the struggles of people over the control of public resources. In most cases, the stakes involved are high and emotional that they do not only undermine inter-group relationship but also threaten national security. The need, therefore, for an effectively functional conflict management apparatus becomes imperative. While at the State level, there exist numerous governmental initiatives at various electoral stages aimed at managing conflicts, this paper examines the activities of the mass media, which is another prominent stakeholder in the electoral process. Even though media influence has increased tremendously in the last decade, researchers are yet to agree on its utility in the management of conflicts. Guided by the social responsibility theory of media reporting and drawing data from observed trends in Kogi state, the paper, which context analyses the 2019 gubernatorial election coverage in the state, observes both conflict escalation and de-escalation roles in the media. To mitigate conflict reporting misrepresentation, therefore, a common approach to conflict reporting should be designed and ordered by the National Broadcasting Commission as well as the Nigerian Press Council. This should be garnished with the training of journalists on conflict reporting and development of a standard conflict reporting procedure.Keywords: conflict management, electoral conflict, mass media, media reporting
Procedia PDF Downloads 1492498 Tobephobia: Fear of Failure in Education Caused by School Violence and Drug Abuse
Authors: Prakash Singh
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Schools throughout the world are facing increasing challenges in dealing with school violence and drug abuse by pupils. Therefore, the question of the fear of failure to meet the aims and objectives of education inevitably surfaces as it places increasing and challenging demands on educators and all other stakeholders to address this malaise. Multiple studies on the construct tobephobia (TBP) simply define TBP as the fear of failure in education. This study is a continuation of the exploratory studies on the manifestation of fear in education. The primary purpose of this study was to establish how TBP, caused by school violence and drug abuse affects teaching and learning in our schools. The qualitative research method was used for this study. Teachers admitted that they fear for their safety at school. Working in a fearful situation places a high rate of stress and anxiety on them. Tobephobic educators spend most of their time worrying about their fear of violence and drug abuse by pupils and are too frightened to carry out their normal duties. They prefer to stay in familiar surroundings for fear of being attacked by inebriated learners. This study, therefore, contributes to our understanding of the effects of TBP in our schools caused by school violence and drug abuse. Also, this study supplements the evidence accumulated over the past fifteen years that TBP is not a figment of someone’s imagination; it is a gruesome reality affecting the very foundation of our educational system globally to provide quality and equal education to all our learners in a harmonious, collegial school environment.Keywords: tobephobia, tobephobic educators, fear of failure in education, school violence, drug abuse
Procedia PDF Downloads 4892497 Study on the Characteristics of Victims and Victimizers of Intimate Partner Violence in Spain and Its Impact on Criminal Intervention
Authors: María José Benitez Jimenez
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This research is based on the hypothesis that, despite being found that the problem of violence against the female partner occurs in all social classes, the criminal intervention falls, above all, on victims and aggressors with sociodemographic characteristics of the most excluded social groups. The methodology used in this study has been a collection of information through Spanish official statistics from 2004 to 2016: population, police, judicial and penitentiary data from Ministry of Interior, Ministry of Justice and statistics National Institute. The data provided show that women victims and aggressors who come into contact with criminal intervention bodies for filing a complaint or having been reported, respectively, show a very high percentage, usually well above 50%, only primary studies or even that. Their employment situation is also precarious, in a percentage that could also be around 70%. The percentage distribution of these two variables is clearly above that which occurs in the whole of the Spanish population, in a particularly marked way as regards the employment situation. Immigrants triple, as victims or as aggressors of gender violence, the percentages of the Spanish population in terms of their contact with the organs of criminal intervention. Also the rate of foreign inmates in prisons for violence against the female couple doubles that of Spanish inmates.Keywords: inmigrants, intimate partner violence, Spain, sociodemographic characteristics
Procedia PDF Downloads 2012496 Beyond the Effect on Children: Investigation on the Longitudinal Effect of Parental Perfectionism on Child Maltreatment
Authors: Alice Schittek, Isabelle Roskam, Moira Mikolajczak
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Background: Perfectionistic strivings (PS) and perfectionistic concerns (PC) are associated with an increase in parental burnout (PB), and PB causally increases violence towards the offspring. Objective: To our best knowledge, no study has ever investigated whether perfectionism (PS and PC) predicts violence towards the offspring and whether PB could explain this link. We hypothesized that an increase in PS and PC would lead to an increase in violence via an increase in PB. Method: 228 participants responded to an online survey, with three measurement occasions spaced two months apart. Results: Contrary to expectations, cross-lagged path models revealed that violence towards the offspring prospectively predicts an increase in PS and PC. Mediation models showed that PB is not a significant mediator. The results of all models did not change when controlling for social desirability. Conclusion: The present study shows that violence towards the offspring increases the risk of PS and PC in parents, which highlights the importance of understanding the effect of child maltreatment on the whole family system and not just on children. Results are discussed in light of the feeling of guilt experienced by parents. Considering the insignificant mediation effect, PB research should slowly shift towards more (quasi) causal designs, allowing to identify which significant correlations translate into causal effects. Implications: Clinicians should focus on preventing child maltreatment as well as treating parental perfectionism. Researchers should unravel the effects of child maltreatment on the family system.Keywords: maltreatment, parental burnout, perfectionistic strivings, perfectionistic concerns, perfectionism, violence
Procedia PDF Downloads 712495 International Law and Domestic Legal Systems: Incorporation, Transformation, and Persuasion
Authors: Hamid Vahidkia
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This article explores advancements in global law and how they interact with domestic legal systems. The article's introduction highlights that nations that gained independence from authoritarian governments tend to be more open to international law. A nation can choose to follow either a monist strategy regarding international law, viewing it as an integral part of its own legal system, or opt for a dualist approach, where it keeps its domestic law distinct from international law. The beginning goes on to recognize the origins of international law, such as treaties and countries' ways of following them, customary international law, and declarations. The introduction ends by acknowledging the growing significance and development of international law.Keywords: international law, customary law, treaties, human right
Procedia PDF Downloads 232494 Critical Accounting Estimates and Transparency in Financial Reporting: An Observation Financial Reporting under US GAAP
Authors: Ahmed Shaik
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Estimates are very critical in accounting and Financial Reporting cannot be complete without these estimates. There is a long list of accounting estimates that are required to be made to compute Net Income and to determine the value of assets and liabilities. To name a few, valuation of inventory, depreciation, valuation of goodwill, provision for bad debts and estimated warranties, etc. require the use of different valuation models and forecasts. Different business entities under the same industry may use different approaches to measure the value of financial items being reported in Income Statement and Balance Sheet. The disclosure notes do not provide enough details of the approach used by a business entity to arrive at the value of a financial item. Lack of details in the disclosure notes makes it difficult to compare the financial performance of one business entity with the other in the same industry. This paper is an attempt to identify the lack of enough information about accounting estimates in disclosure notes, the impact of the absence of details of accounting estimates on the comparability of financial data and financial analysis. An attempt is made to suggest the detailed disclosure while taking care of the cost and benefit of making such disclosure.Keywords: accounting estimates, disclosure notes, financial reporting, transparency
Procedia PDF Downloads 2002493 Relationship between Financial Reporting Transparency and Investment Efficiency: Evidence from Iran
Authors: Bita Mashayekhi, Hamid Kalhornia
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One of the most important roles of financial reporting is improving the firms’ investment decisions; however, there is not much supporting evidence for this claim in emerging markets like Iran. In this study, the effect of financial reporting transparency in investment efficiency of Iranian firms has been investigated. In order to do this, 336 listed companies on Tehran Stock Exchange (TSE) has been selected for time period 2012 to 2015 as research sample. For testing our main hypothesis, we classified sample firms into two groups based on their deviation from expected investment: under-investment and over-investment cases. The results indicate that there is positive significant relationship between financial transparency and investment efficiency. In the other words, transparency can mitigate both underinvestment and overinvestment situations.Keywords: corporate governance, disclosure, investment decisions, investment efficiency, transparency
Procedia PDF Downloads 3782492 Demand for Domestic Marine and Coastal Tourism and Day Trips on an Island Nation
Authors: John Deely, Stephen Hynes, Mary Cawley, Sarah Hogan
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Domestic marine and coastal tourism have increased in importance over the last number of years due to the impacts of international travel, environmental concerns, associated health benefits and COVID-19 related travel restrictions. Consequently, this paper conceptualizes domestic marine and coastal tourism within an economic framework. Two logit models examine the factors that influence participation in the coastal day trips and overnight stays markets, respectively. Two truncated travel cost models are employed to explore trip duration, one analyzing the number of day trips taken and the other examining the number of nights spent in marine and coastal areas. Although a range of variables predicts participation, no one variable had a significant and consistent effect on every model. A division in access to domestic marine and coastal tourism is also observed based on variation in household income. The results also indicate a vibrant day trip market and large consumer surpluses.Keywords: domestic marine and coastal tourism, day tripper, participation models, truncated travel cost model
Procedia PDF Downloads 1332491 Cyber-Bullying Beyond Parental Control in High Schools
Authors: Eke Chidi Idi
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School violence is a global phenomenon that affects one of the core institutions of modern society to some degree across many countries, and on a global scale. Within this context, this study explores the impact of parental control on perpetrators of cyber bullying as a form of school-based violence in high schools in uMgungundlovu district of KwaZulu-Natal province in South Africa. Insights for this study were drawn from 18 in-depth interviews and two (2) focus group forums. The key themes that emerged from the findings include: (1) Parents are ignorant of their children involvement in cyber-crimes (2) Parents cannot adequately monitor what their children do on their cell phones (3) Female learners are the most affected as victims of cyber-crime.Keywords: school, violence, parental control, cyber bullying
Procedia PDF Downloads 1522490 Impact of Sustainability Reporting on the Financial Performance of Deposit Money Banks: Pre-Post Analysis of Integrating Environmental, Social, and Governance Disclosure into Corporate Annual Reports
Authors: A. O. Talabi, F. M. Taib, D. J. Jalaludin
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The influence of sustainability reporting on Deposit Money Banks (DMBs)' financial performance both before and after mandated environmental, social, and governance (ESG) disclosure is examined in this article. Using a sample size of the top six strategically important listed banks in Nigeria, the study employed the paired sample t-test to assess the pre-mandatory ESG period (2009-2015) and the post-mandatory ESG period (2016-2022). According to the findings, there was no discernible difference between the performance of DMBs in Nigeria before and after the requirement for ESG disclosure. In the pre-mandatory requirement time, sustainability reporting is a major predictor of financial metrics, but in the post-mandatory requirement period, there was no discernible change in financial performance. Market authorities ought to have unrestricted authority to impose severe fines for noncompliance and bring legal action against corporations that fail to disclose ESG. This work contributes to the literature on ESG disclosure and financial performance by considering two different periods.Keywords: financial, performance, sustainability, reporting
Procedia PDF Downloads 1392489 Corporate Codes of Ethics and Earnings Discretion: International Evidence
Authors: Chu Chen, Giorgio Gotti, Tony Kang, Michael Wolfe
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This study examines the role of codes of ethics in reducing the extent to which managers’ act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our results are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors.Keywords: corporate ethics policy, code of ethics, business ethics, earnings discretion, accruals
Procedia PDF Downloads 2872488 Sense-Based Approach in the Design of Anti-Violence Shelters: A Comparative Analysis
Authors: Annunziata Albano
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Intimate Partner Violence (IPV) and Non-Partner Sexual Violence (NPSV) are still the most common forms of interpersonal violence against women today, and numerous studies have shown how they can affect women's physical and psychological well-being, frequently leading to depression, posttraumatic stress disorder (PTSD), and substance abuse. The primary goal of Italian Anti-Violence Centres (AVCs) is to provide an appropriate context for women to embark on a personalised path out of violence by providing various services such as listening groups, psychological and legal support, housing support in collaboration with shelters, work orientation, and specific support in the case of minor children. However, their physical environment is frequently overlooked, partly because these centres are typically established in pre-existing buildings and have a limited budget. Several studies on healthcare design and mental health, on the other hand, emphasise the potential of the built environment to facilitate healing by providing a restorative setting that aids in coping with stress and traumatic experiences, investigating the positive role of natural features and sensorial qualities such as light, colours, sound, and smell. This research aims to collect and summarise the key evidence-based principles derived from a multidisciplinary literature review about interior design elements that can help women recover after their traumatic experience. Furthermore, the study examines multiple case studies of Italian AVCs through the lens of previously determined principles, to understand how and whether these guidelines have been applied and which outcomes can provide relevant insights for design practice, with an emphasis on sensory qualities, usually overlooked in favour of other requirements. The outlined guidelines may serve as a framework for various typologies of services provided to women who are the victims of interpersonal violence, such as women's crisis centres and shelters.Keywords: anti-violence centres, environmental psychology, interior design, interpersonal violence, restorative environments
Procedia PDF Downloads 1112487 Exploring the Process of Change in the Identity Constructs of Adolescents Exposed to Family Violence
Authors: Charlene Petersen, Herman Grobler, Karel Botha
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Exposure to family violence has an impact on adolescent development, more specifically the identity process. This article explores the process of change in identity constructs of adolescents’ exposed to family violence in a Cape Town community in South Africa. In order to understand the process of identity formation the article explores and describes how the meaning that these adolescents give to family violence can contribute to change in their identity constructs. A mixed method approached was used in the study. A psycho-education strategy was implemented as the intervention and pretest-post-test scales were used to assess for change after the intervention process. Twelve participants were purposely selected for the study and included both male and female adolescents with ages ranging from 15 to 18 years from three secondary schools. The research data for this article were mainly extracted from the pre-test post-test design and the psycho-education strategy of the overall research study. The research results of the psycho-education strategy were thematically analyzed and a statistical procedure was used to measure for significant change within pre-test-post-test scales. The research merely refers to the outcome of psycho-education strategy and how it correlates with the outcome of the pre-test post-test design. Adolescents’ exposure to a psycho-education strategy, as well the pre-test post-test findings reveal a change within identity construct in terms of how they perceive themselves and interaction with others in the context of family violence.Keywords: process of change in adolescent identity, family violence, psycho-education strategy, pre and post assessment
Procedia PDF Downloads 4752486 Behavioral Similarities between Perpetrators of School Violence and Having a Parent Incarcerated during Adolescence
Authors: Darynne Madison Dela Gente, Panayiota Courelli
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Similarities in behavior between perpetrators of school violence and those with a parent in prison raise concern when considering the root causes of a student’s violent behavior. Dealing with parental incarceration is highly consequential on a student’s emotional well-being and may cause aggressive behavior that can lead to them becoming a perpetrator of school violence. These students are more likely to have interpersonal issues, antisocial tendencies, and a hostile demeanor, which are factors that closely align with indicators of an offender of violence. Developmental risk factors of parental incarceration are heavily understudied and often overlooked. This literature review aims to analyze the correlation between having a parent in prison and exhibiting physical or verbal aggression in a school environment. Furthermore, it strives to bring awareness to the inconsistencies in existing research and encourage a greater depth of study of the behavioral impacts, specifically in an academic setting. Furthermore, it will elaborate on the effectiveness of current intervention programs, such as Project Avary, Hope House, Kids Mates Inc., and Girl Scouts Beyond Bars, which provide immense support, as well as proposed methods of implementation in a school environment. Creating a space for these students to cope ultimately aids in the prevention of violent behaviors and intergenerational incarceration. Access to intervention programs, especially in schools located in areas with high rates of incarceration, would greatly reduce the risk of these students becoming perpetrators of school violence.Keywords: adolescent behavior, adolescent mental health, parental incarceration, school violence prevention
Procedia PDF Downloads 942485 A Scoping Review of Psychosocial Interventions for the Survivors and/or Victims of Intimate Partner Violence in Low- and Middle-Income Countries
Authors: Mukondi Nethavhakone
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The high prevalence of violence against women is a global public health problem. Our societies have become dangerous places for women. Women during their child-bearing ages are at a higher risk of experiencing emotional, physical, and sexual violence. What makes it more concerning is that these violent acts are perpetrated by family members or partners, or ex-partners. Intimate Partner Violence (IPV) is associated with long-lasting physical, reproductive, sexual, mental, and maternal health implications. Expectedly women’s mental health would dimmish as a result of experiencing IPV. The burden of violence against women is seen to be heavier in low- and middle-income countries (LMICs) compared to the rest of the world. Countries have committed to eliminating all forms of violence against women through the sustainable development goal, aiming to see changes by the year 2030. As such, various countries have implemented psychosocial interventions of different levels of impact. However, little is known, especially in low- and middle-income countries, with regard to the potential of psychosocial interventions for IPV to improve the mental health outcomes for the survivors and/or victims of IPV. Analysing the risk for IPV through a social-ecological theoretical approach, low- and middle-income countries still readdressing gender inequality which is the cause of intimate partner violence. That is why it is taking time for these countries to shift psychosocial interventions to focus more on the improvement of the mental health of the survivors. It is, therefore, against this backdrop that the researcher intends to undertake a scoping review to understand the nature and characteristics of psychosocial interventions that have been implemented in low- and middle-income countries. With the findings from the scoping review, the researcher aims to develop a conceptual framework that may be a useful resource for healthcare practitioners and researchers in low- and middle-income countries. As this area of research has not been thoroughly reviewed, the results from this scoping will determine whether a systematic review will be justifiable. Additionally, the researcher will identify gaps and opportunities for future research in this area.Keywords: mental health improvement, psychosocial interventions, intimate partner violence, LMICs
Procedia PDF Downloads 1292484 Addressing the Water Shortage in Beijing: Increasing Water Use Efficiency in Domestic Sector
Authors: Chenhong Peng
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Beijing, the capital city of China, is running out of water. The water resource per capita in Beijing is only 106 cubic meter, accounts for 5% of the country’s average level and less than 2% of the world average level. The tension between water supply and demand is extremely serious. For one hand, the surface and ground water have been over-exploited during the last decades; for the other hand, water demand keep increasing as the result of population and economic growth. There is a massive gap between water supply and demand. This paper will focus on addressing the water shortage in Beijing city by increasing water use efficiency in domestic sector. First, we will emphasize on the changing structure of water supply and demand in Beijing under the economic development and restructure during the last decade. Second, by analyzing the water use efficiency in agriculture, industry and domestic sectors in Beijing, we identify that the key determinant for addressing the water crisis is to increase the water use efficiency in domestic sector. Third, this article will explore the two primary causes for the water use inefficiency in Beijing: The ineffective water pricing policy and the poor water education and communication policy. Finally, policy recommendation will offered to improve the water use efficiency in domestic sector by making and implementing an effective water pricing policy and people-engaged water education and communication policy.Keywords: Beijing, water use efficiency, domestic sector, water pricing policy, water education policy
Procedia PDF Downloads 5422483 Under-Reporting and Under-Recording of Hate Crimes against Muslim Women in Italy
Authors: Broccolo Cinzia, Grigaliunaite Ruta, Saint-Nom Cloé, Savasta Guido
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The present article analyses the root causes of under-reporting and under-recording of hate crimes against Muslim women in Italy. The main findings emerged from the survey conducted between May and September 2022 within the framework of the TRUST project (co-funded by the CERV programme (CERV-2021-EQUAL) of the European Union) with relevant practitioners and members of the Muslim community, including first-generation and second-generation Muslim women residing in Italy. The findings reveal that multiple factors contribute to the low reporting rate as well as to the flaws in recording episodes of intolerance and hatred against the above-mentioned group. Lack of trust in the judiciary or the police may represent one of the main causes of under-reporting; however, the phenomenon is not limited to such aspects, and additional factors and sources of discrimination paving the way to under-recording have been identified during the survey. The significant “tendency” to not report a case of intolerance as the difficulties in identifying the discriminatory nature of the crime are two faces of the same coin and are particularly intertwined; despite this, at first, both issues need to be assessed and analysed separately in order to take their own specificities into duly consideration. By contrast, the potential solution to low recording and reporting trends should be found collectively, namely by involving all the relevant parties and bodies facing the above-mentioned issues. In this regard, a participatory and multi-agency approach may curb the root causes leading Muslim women not to report and, besides this, support law enforcement officials as well as public authorities in providing a more effective service to the victims of hatred, whether offline or online.Keywords: hate crime, under-reporting, under-recording, Islamophobia, Muslim women
Procedia PDF Downloads 1062482 Performance Analysis of a Hybrid Channel for Foglet Assisted Smart Asset Reporting
Authors: Hasan Farahneh
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Smart asset management along roadsides and in deserted areas is a topic of deprived attention. We find most of the work in emergency reporting services in intelligent transportation systems (ITS) and rural areas but not much in asset reporting. Currently, available asset management mechanisms are based on scheduled maintenance and do not effectively report any emergency situation in a timely manner. This paper is the continuation of our previous work, in which we proposed the usage of Foglets and VLC link between smart vehicles and road side assets. In this paper, we propose a hybrid communication system for asset management and emergency reporting architecture for smart transportation. We incorporate Foglets along with visible light communication (VLC) and radio frequency (RF) communication. We present the channel model and parameters of a hybrid model to support an intelligent transportation system (ITS) system. Simulations show high improvement in the system performance in terms of communication range and received data. We present a comparative analysis of a hybrid ITS system.Keywords: Internet of Things, Foglets, VLC, RF, smart vehicle, roadside asset management
Procedia PDF Downloads 1332481 Utilization of Antenatal Care Services by Domestic Workers in Delhi
Authors: Meenakshi
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Background: The complications during pregnancy are the major cause of morbidity and deaths among women in the reproductive age group. Childbearing is the most important phase in women’s lives that occur mainly in the adolescent and adult years. Maternal health, thus is an important issue as this as this is important phase is also productive time for women as they strive fulfill their capabilities as an individual, mothers, family members and also as a citizen. The objective of the study is to document the coverage of ANC and its determinants among domestic workers. Method: A survey of 300 domestic workers were carried in Delhi. Only respondents in the age group (15-49) and whose recent birth was of 5 years preceding the survey were included. Socio-demographic data and information on maternal health was collected from these respondents Information on ANC was collected from total 300 respondents. Standard of living index were composed based on households assists and similarly autonomy index was computed based on women decision making power in the households taking certain key variables. Cross tabulations were performed to obtain frequency and percentages. Potential socio-economic determinants of utilization of ANC among domestic workers were examined using binary logistic regressions. Results: Out of 300 domestic workers survey, only 70.7 per cent per cent received ANC. Domestic workers who married at age 18 years and above are 4 times more likely to utilize antenatal services during their last birth (***p< 0.01). Comparison to domestic workers with number of living children two or less, domestic workers with number of living children more than two are less likely to utilize antenatal care services (**p< 0.05). Domestic workers belonging to Other Backward Castes are more likely to utilize antenatal care services than domestic workers belonging to scheduled tribes ((**p< 0.05). Conclusion: The level of utilization of maternal health services are less among domestic workers is less, as they spend most of their time at the employers household. Though demonstration effect do have impact on their life styles but utilization of maternal health services is poor. Strategies and action are needed to improve the utilization of maternal health services among this section of workers as they are vulnerable because of no proper labour legislations.Keywords: antenatal care, domestic workers, health services, maternal health, women’s health
Procedia PDF Downloads 198