Search results for: code of ethics for professional accountants
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3807

Search results for: code of ethics for professional accountants

1287 The Influence of Immunity on the Behavior and Dignity of Judges

Authors: D. Avnieli

Abstract:

Immunity of judges from liability represents a departure from the principle that all are equal under the law, and that victims may be granted compensation from their offenders. The purpose of the study is to determine if judicial immunity coincides with the need to ensure the existence of highly independent and incorruptible judiciary. Judges are immune from civil and criminal liability for their judicial acts. Judicial immunity is justified by the need to maintain complete independence and discretion of the judiciary. Scholars and judges believe that absolute immunity is needed to shield judges from pressures, threats, or outside interference. It is commonly accepted, that judges should be free to perform their judicial role in accordance with their assessment of the fact and their understanding of the law, without any restrictions, influences, inducements or interferences. In most countries, immunity applies when judges act in excess of jurisdiction. In some countries, it applies even when they act maliciously or corruptly. The only exception to absolute immunity applicable in all judicial systems is when judges act without jurisdiction over the subject matter. The Israeli Supreme Court recently decided to embrace absolute immunity and strike off a lawsuit of a refugee, who was unlawfully incarcerated. The Court ruled that the plaintiff cannot sue the State or the judge for damages. The questions of malice, dignity, and public scrutiny were not discussed. This paper, based on comparative analysis of many cases, aims to determine if immunity affects the dignity and behavior of judges. It demonstrates that most judges maintain their dignity and ethical code of behavior, but sometimes do not hesitate to act consciously in excess of jurisdiction, and in rare cases even corruptly. Therefore, in order to maintain independent and incorruptible judiciary, immunity should not be applied where judges act consciously in excess of jurisdiction or with malicious incentives.

Keywords: incorruptible judiciary, immunity, independent, judicial, judges, jurisdiction

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1286 The Lived Experience of Caregiving as a Vulnerable Person: Preliminary Findings of an Applied Hermeneutic Phenomenology Study

Authors: Amanda Aliende da Matta

Abstract:

In different fields, there are people who have something that stands out. In the educational world, for example, it is clear when some teachers have something: they are the best teachers, but this is not directly attributed to their disciplines, methodologies, etc. It is that they have something that captivates, inspires, and motivates. But we also find this something in other contexts. In this thesis, the interest is in something that some marginalized people, such as Ab (fictitious name), have. Ab was born in a rural community and saw the lifestyle of his family change drastically as a consequence of structural changes in his village. The community became impoverished, and together with a group of teenagers, he decided to migrate to Spain in search of opportunities. His best friend drowned during the crossing. After arriving, he lived in indecent conditions and felt unsafe. He now suffers from anxiety and frequently faints from it. Yet, he’s linked to Joves x la pau (a Christian project, although he is a Muslim), distributing food for people who live on the streets every Thursday afternoon. When he asked about what happens on cold and rainy days, he explained simply: "if it rains, I distribute the food, and immediately I get home, take a bath, and sleep warm under my roof. That is when we most have to go." This something he has will be called caring. And one of the general objectives of the thesis is to discover what are the meaning structures of this caring what is the lived experience of this caring. In this communication, preliminary results of an Applied Hermeneutic Phenomenology (AHP) study on the lived experience of caring as a vulnerable person are presented. The research means to answer what is the lived experience of caring as a vulnerable person. That is, to describe and explain what it is like to caregive for a vulnerable person, what it is, essentially, to caregive for a vulnerable person, what makes the lived experience of caregiving for a vulnerable person different from any other. In order to investigate the meaning of the phenomenon of caregiving as a vulnerable person, as already stated, the method used will be Applied Hermeneutic Phenomenology (AHP). We base ourselves, initially, on the proposal of Raquel Ayala-Carabajo and Max Van Manen. As Van Manen (1990) explains, AHP is a method that works essentially through fieldwork, with the collection of data on lived experience (experiential material). It is a phenomenology of practice. We here present the provisional themes we found: caregiving as a vulnerable person is seeing yourself in the other, identifying with the care-receiver; Caregiving as a vulnerable person is putting the other’s need before oneself’s; Caregiving as a vulnerable person is temporarily overcoming your weaknesses to make yourself strong for the other; Caregiving as a vulnerable person is going beyond the conventional approach; and Caregiving as a vulnerable person is taking responsibility even if it’s not yours.

Keywords: applied hermeneutic phenomenology, care ethics, hermeneutics, phenomenology

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1285 Using Multiple Strategies to Improve the Nursing Staff Edwards Lifesciences Hemodynamic Monitoring Correctness of Operation

Authors: Hsin-Yi Lo, Huang-Ju Jiun, Yu-Chiao Chu

Abstract:

Hemodynamic monitoring is an important in the intensive care unit. Advances in medical technology in recent years, more diversification of intensive care equipment, there are many kinds of instruments available for monitoring of hemodynamics, Edwards Lifesciences Hemodynamic Monitoring (FloTrac) is one of them. The recent medical safety incidents in parameters were changed, nurses have not to notify doctor in time, therefore, it is hoped to analyze the current problems and find effective improvement strategies. In August 2021, the survey found that only 74.0% of FloTrac correctness of operation, reasons include lack of education, the operation manual is difficulty read, lack of audit mechanism, nurse doesn't know those numerical changes need to notify doctor, work busy omission, unfamiliar with operation and have many nursing records then omissions. Improvement methods include planning professional nurse education, formulate the secret arts of FloTrac, enacting an audit mechanism, establish FloTrac action learning, make「follow the sun」care map, hold simulated training and establish monitoring data automatically upload nursing records. After improvement, FloTrac correctness of operation increased to 98.8%. The results are good, implement to the ICU of the hospital.

Keywords: hemodynamic monitoring, edwards lifesciences hemodynamic monitoring, multiple strategies, intensive care

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1284 Attitudes of Health Personnel towards Patients as Expressed by Literate Adults in Ilorin Metropolis, Kwara State: Implications for Counseling

Authors: Yahaya Lasiele Alabi, Odebode Aminat Adeola

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Attitudes of health personnel usually influence the speed of recovery. It is essential that professional counsellors investigate the attitude of health personnel toward patients. In view of this, this study examined attitudes of health personnel towards patients as expressed by literate adults in Ilorin metropolis, Kwara State. The study also examined the influence of gender, age, and educational qualification on the respondents’ views. A self designed instrument tittled ‘Attitude of Health Personnel towards Patients Questionnaire (AHPPQ)’ was used to collect data from six hundred respondents, who were selected through a two-stage sampling procedure. Four research questions were constructed while three null hypotheses were formulated and tested using t-test and ANOVA at 0.05 alpha level. The findings of the study showed that literate adults in Ilorin metropolis expressed that health personnel have negative attitude towards patients. It was also found out that there was no significant difference in the attitude of health personnel towards Patients as expressed by literate adults in Ilorin metropolis on the basis of gender, age, and educational qualification. Based on the findings of this study, recommendations were made that Government should formulate policies and laws that will promote disposition of positive attitudes toward patients by health personnel. Health Counsellors should be employed and involved in organisation of seminars and workshops from time to time in order to encourage health personnel to interract positively with patients.

Keywords: attitude, health personnel, patients, Kwara State

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1283 School-Outreach Projects to Children: Lessons for Engineering Education from Questioning Young Minds

Authors: Niall J. English

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Under- and post-graduate training can benefit from a more active learning style, and most particularly so in engineering. Despite this, outreach to young children in primary and secondary schools is less-developed in terms of its documented effectiveness, especially given new emphasis placed within the third level and advanced research program’s on Education and Public Engagement (EPE). Bearing this in mind, outreach and school visits form the basis to ascertain how active learning, careers stimulus and EPE initiatives for young children can inform the university sector, helping to improve future engineering-teaching standards, and enhancing both quality and practicalities of the teaching-and-learning experience. Indeed, engineering-education EPE/outreach work has been demonstrated to lead to several tangible benefits and improved outcomes, such as greater engagement and interest with science/engineering for school-children, careers awareness, enabling teachers with strong contributions to technical knowledge of engineering subjects, and providing development of general professional skills for engineering, e.g., communication and teamwork. This intervention involved active learning in ‘buzz’ groups for young children of concepts in gas engineering, observing their peer interactions to develop university-level lessons on activity learning. In addition, at the secondary level, careers-outreach efforts have led to statistical determinations of motivations towards engineering education and training, which aids in the redesign of engineering curricula for more active learning.

Keywords: outreach, education and public engagement, careers, peer interactions

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1282 Nations in Labour: Incorporating National Narratives in Sociological Models of Cultural Labour

Authors: Anna Lytvynova

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This essay presents labour as a performatively national phenomenon from a cultural perspective. Considering Engels’ proposition of labour as the epicentre of development of social structures and communities, it theorizes the formation and sustainment of group identities through labour identities. Taking labour in the cultural sector as the starting point case study, the essay further enunciates such labour and labour identity as a form of engaged citizenship. In doing so, this piece hopes to arrive at a potential contemporary understanding of labour as having a central and dynamic role in cultural organization and citizenship. A parallel goal is to de-link sociological models of cultural labor from narratives of art and culture as something that stands separate from the 'real world' and the economy and exists in precarity. Combining discourse from cultural sociology, performance studies, and economics and grounding it in historical archive, the essay makes a primarily discursive theoretical contribution. Taking North American theatre organizations as the exemplifying starting point, this project positions cultural workers not solely as workers in a professional industry but as active citizen-subjects who are deeply involved in their society’s democratic processes. The resulting discourse can be used to shape more effective labour policies, as well as help art and cultural organizations find more effective organizational structures to engage the arts in the economic, political, and social spheres.

Keywords: arts labour, cultural sociology, national identity, performativity

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1281 Linux Security Management: Research and Discussion on Problems Caused by Different Aspects

Authors: Ma Yuzhe, Burra Venkata Durga Kumar

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The computer is a great invention. As people use computers more and more frequently, the demand for PCs is growing, and the performance of computer hardware is also rising to face more complex processing and operation. However, the operating system, which provides the soul for computers, has stopped developing at a stage. In the face of the high price of UNIX (Uniplexed Information and Computering System), batch after batch of personal computer owners can only give up. Disk Operating System is too simple and difficult to bring innovation into play, which is not a good choice. And MacOS is a special operating system for Apple computers, and it can not be widely used on personal computers. In this environment, Linux, based on the UNIX system, was born. Linux combines the advantages of the operating system and is composed of many microkernels, which is relatively powerful in the core architecture. Linux system supports all Internet protocols, so it has very good network functions. Linux supports multiple users. Each user has no influence on their own files. Linux can also multitask and run different programs independently at the same time. Linux is a completely open source operating system. Users can obtain and modify the source code for free. Because of these advantages of Linux, it has also attracted a large number of users and programmers. The Linux system is also constantly upgraded and improved. It has also issued many different versions, which are suitable for community use and commercial use. Linux system has good security because it relies on a file partition system. However, due to the constant updating of vulnerabilities and hazards, the using security of the operating system also needs to be paid more attention to. This article will focus on the analysis and discussion of Linux security issues.

Keywords: Linux, operating system, system management, security

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1280 Campus Signage and Wayfinding Design Guidelines: Challenges of Visual Literacy in University of Port Harcourt

Authors: Kasi Jockeil-Ojike

Abstract:

The study of signage and wayfinding design guidelines is to provide consistent, coherent, and comprehensive guidelines for all type of signage design that may be applied to guide persons from the freeway into campus, and to specific building. As the world becomes more complex and the population increases, people increasingly rely on signage and wayfinding systems to navigate their way in built environment such as university campus. This paper will demonstrate and discuss signage and wayfinding, and the importance of visual literacy in university campuses. It discusses the process of wayfinding and signage, how poor signage and wayfinding systems affect people when navigating, and why wayfinding is more than just signage. Hence, this paper tries to examine the design guideline that primarily addresses the signage and wayfinding system that improves visual literacy within University of Port Harcourt multi-campuses. In doing this, the paper explore the environmental graphic design senori-emotional values and communicative information theories that takes the subjectivity of the observer in account. By making these connections, the paper will also determine what University of Port Harcourt need to focus on to be counted in the global trends, using developed visual communication guidelines based on previous studies or concept from professional. In conclusion, information about why physical structures (buildings and waypaths) on University of Port Harcourt multiple campuses need to be branded in self-communicative manner using signage and wayfinding design as integral part of its physical planning policy is recommended.

Keywords: campus-signage, movement, visual-literacy, wayfinding-guidelines

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1279 Teachers’ Stress as a Moderator of the Impact of POMPedaSens on Preschool Children’s Social-Emotional Learning

Authors: Maryam Zarra-Nezhad, Ali Moazami-Goodarzi, Joona Muotka, Nina Sajaniemi

Abstract:

This study examines the extent to which the impact of a universal intervention program, i.e., POMPedaSens, on children’s early social-emotional learning (SEL) is different depending on early childhood education (ECE) teaches stress at work. The POMPedaSens program aims to promote children’s (5–6-year-olds) SEL by supporting ECE teachers’ engagement and emotional availability. The intervention effectiveness has been monitored using an 8-month randomized controlled trial design with an intervention (IG; 26 teachers and 195 children) and a waiting control group (CG; 36 teachers and 198 children) that provided the data before and after the program implementation. The ECE teachers in the IG are trained to implement the intervention program in their early childhood education and care groups. Latent change score analysis suggests that the program increases children’s prosocial behavior in the IG when teachers show a low level of stress. No significant results were found for the IG regarding a change in antisocial behavior. However, when teachers showed a high level of stress, an increase in prosocial behavior and a decrease in antisocial behavior were only found for children in the CG. The results suggest a promising application of the POMPedaSens program for promoting prosocial behavior in early childhood when teachers have low stress. The intervention will likely need a longer time to display the moderating effect of ECE teachers’ well-being on children’s antisocial behavior change.

Keywords: early childhood, social-emotional learning, universal intervention program, professional development, teachers' stress

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1278 Employees and Their Perception of Soft Skills on Their Employability

Authors: Sukrita Mukherjee, Anindita Chaudhuri

Abstract:

Soft skills are a crucial aspect for employees, and these skills are not confined to any particular field rather, it guarantees further career growth and job opportunities for employees who are seeking growth. Soft skills are also regarded as personality-specific skills that are observable and are qualitative in nature, which determines an employee’s strengths as a leader. When an employee intends to hold his job, then the person must make effective use of his personal resources, that, in turn, impacts his employability in a positive manner. An employee at his workplace is expected to make effective use of his personal resources. The resources that are to be used by the employee are generally of two types. First type of resources are occupation related, which is related with the educational background of the employee, and the second type of resources are the psychological resources of the employee, such as self-knowledge, career orientation awareness, sense of purpose and emotional literacy, that are considered crucial for an employee in his workplace. The present study is a qualitative study which includes 10 individuals working in IT Sector and Service Industry, respectively. For IT sector, graduate people are considered, and for the Service Industry, individuals who have done a Professional course in order to get into the industry are considered. The emerging themes from the findings after thematic analysis reveal that different aspect of Soft skills such as communication, decision making, constant learning, keeping oneself updated with the latest technological advancement, emotional intelligence are some of the important factors that helps an employee not only to sustain his job, but also grow in his workplace.

Keywords: employabiliy, soft skils, employees, resources, workplace

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1277 Sport Motivation and the Control Center of Football Players of Iran

Authors: Khaidan Hatami, Mehran Nasiri

Abstract:

The aim of following research was the analysis between sport motivation and control center of football players of Iran. All the players employed in Iran’s football league are included in the population of the research. So, 360 players, every level 120 players ( Youth, U-21 and adults ) playing in Guilan, Kurdistan and Kermanshah province having professional football league in first and second level league were randomly and selectively taken and included the population. The current research is of descriptive and solidarity types. Instruments of measurement are three personal questionnaires, sport motivation (SMS) of Politer and partners (1995), control center of Berger (1986) which their valid content were confirmed by experts in sport management field. The internal stability of questions were analyzed by Alfa Cronbach respectively for sport obligation questionnaire (0.82) and control center (0.86) to analysis and evaluate data, Kolmogrouf-Smirnov, Spearman Correlation, Kruskal-Wallis test, Whitney U, Freedman and T-Wilcoxon were used in a meaningful level (P ≤ 0/05). The results showed positive and meaningful relation between control center of football players in youth, U-21 and adults and sport motivation of football players. So, it can be concluded, people with internal control against those with external one have more internal sport motivation and follow the team goals with more mental power. So, it’s recommended to coaches to use sport psychologist in their teams to internalize the people’s needs by scientific method by taking the mental issues and the type of control in people on life events.

Keywords: sport motivation, control center, internal, external football players

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1276 K-12 Students’ Digital Life: Activities and Attitudes

Authors: Meital Amzalag, Sharon Hardof-Jaffe

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In the last few decades, children and youth have been immersed in digital technologies. Indeed, recent studies explored the implication of technology use in their leisure and learning activities. Educators face an essential need to utilize technology and implement them into the curriculum. To do that, educators need to understand how young people use digital technology. This study aims to explore K12 students' digital lives from their point of view, to reveal their digital activities, age and gender differences with respect to digital activities, and to present the students' attitudes towards technologies in learning. The study approach is quantitative and includes354 students ages 6-16 from three schools in Israel. The online questionnaire was based on self-reports and consists of four parts: Digital activities: leisure time activities (such as social networks, gaming types), search activities (information types and platforms), and digital application use (e.g., calendar, notes); Digital skills (requisite digital platform skills such as evaluation and creativity); Social and emotional aspects of digital use (conducting digital activities alone and with friends, feelings, and emotions during digital use such as happiness, bullying); Digital attitudes towards digital integration in learning. An academic ethics board approved the study. The main findings reveal the most popular K12digital activities: Navigating social network sites, watching TV, playing mobile games, seeking information on the internet, and playing computer games. In addition, the findings reveal age differences in digital activities, such as significant differences in the use of social network sites. Moreover, the finding raises gender differences as girls use more social network sites and boys use more digital games, which are characterized by high complexity and challenges. Additionally, we found positive attitudes towards technology integration in school. Students perceive technology as enhancing creativity, promoting active learning, encouraging self-learning, and helping students with learning difficulties. The presentation will provide an up-to-date, accurate picture of the use of various digital technologies by k12 students. In addition, it will discuss the learning potentials of such use and how to implement digital technologies in the curriculum. Acknowledgments: This study is a part of a broader study about K-12 digital life in Israel and is supported by Mofet-the Israel Institute for Teachers'Development.

Keywords: technology and learning, K-12, digital life, gender differences

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1275 Students’ and Clinical Supervisors’ Experiences of Occupational Therapy Practice Education: A Structured Critical Review

Authors: Hamad Alhamad, Catriona Khamisha, Emma Green, Yvonne Robb

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Introduction: Practice education is a key component of occupational therapy education. This critical review aimed to explore students’ and clinical supervisors’ experiences of practice education, and to make recommendations for research. Method: The literature was systematically searched using five databases. Qualitative, quantitative and mixed methods studies were included. Critical Appraisal Skills Programme checklist for qualitative studies and Mixed Methods Assessment Tool for quantitative and mixed methods studies were used to assess study quality. Findings: Twenty-two studies with high quality scores were included: 16 qualitative, 3 quantitative and 3 mixed methods. Studies were conducted in Australia, Canada, USA and UK. During practice education, students learned professional skills, practical skills, clinical skills and problem-solving skills, and improved confidence and creativity. Supervisors had an opportunity to reflect on their practice and get experience of supervising students. However, clear objectives and expectations for students, and sufficient theoretical knowledge, preparation and resources for supervisors were required. Conclusion: Practice education provides different skills and experiences, necessary to become competent professionals; but some areas of practice education need to improve. Studies in non-western countries are needed to explore the perspectives of students and clinical supervisors in different cultures, to ensure the practice education models adopted are relevant.

Keywords: occupational therapy, practice education, fieldwork, students, clinical supervisors

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1274 Herbal Medicinal Materials for Health/Functional Foods in Korea

Authors: Chang-Hwan Oh, Young-Jong Lee

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In April, 2015, the Ministry of Food and Drug Safety’s announcement that only 10 of the 207 products that list Cynanchum Wilfordii Radix among their ingredients were confirmed to actually contain “iyeobupiso” the counterfeit version of the “baeksuo” raised a fog to consumers who purchased health/functional foods supposedly containing the herbal medicinal material, “baeksuo” in Korean. Baeksuo is the main ingredient of the product “EstroG-100” that contain Phlomis umbrosa and Angelica gigas too (NaturalEndoTech, S.Korea). The hot water extract of the herbal medicinal materials (HMM) was approved as a product specific Health/Functional Food (HFF) having a helpful function to women reaching menopause by Korea Food & Drug Administration (Ministry of Food & Drug Safety at present). The origin of “baeksuo” is the root of Cynanchum wilfordii Hemsley in Korea (But “iyeobupiso, the root of Cynanchum auriculatum Royle ex Wight is considered as the origin of “baeksuo” in China). In Korea, about 116 HMMs are listed as the food materials in Korea Food Code among the total 187 HMMs could be used for food and medicine purpose simultaneously. But there are some chances of the HMMs (shared use for food and medicine purpose) could be misused by the part and HMMs not permitted for HFF such as the “baeksuo” case. In this study, some of HMMs (shared use for food and medicine purpose) are examined to alleviate the misuse chance of HMMs for HFFs in Korea. For the purpose of this study, the origin, shape, edible parts, efficacy and the side effects of the similar HMMs to be misused for HFF are investigated.

Keywords: herbal medicinal materials, healthy/functional foods, misuse, shared use

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1273 Muslim Social Workers and Imams’ Recommendations in Marital and Child Custody Cases of Persons with Intellectual or Mental Disability

Authors: Badran Leena, Rimmerman Arie

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Arab society in Israel is undergoing modernization and secularization. However, its approach to disability and mental illness is still dominated by religious and traditional stereotypes, as well as folk remedies and community practices. The present study examines differences in Muslim social workers' and Imams' recommendations in marriage/divorce and child custody cases of persons with intellectual disabilities (ID) or mental illness. The study has two goals: (1) To examine differences in recommendations between Imams and Muslim social workers; (2) To explore variables related to their differential recommendations as observed in their responses to vignettes—a quantitative study using vignettes resembling existing Muslim religious (Sharia) court cases. Muslim social workers (138) and Imams (48) completed a background questionnaire, a religiosity questionnaire, and a questionnaire that included 25 vignettes constructed by the researcher based on court rulings adapted for the study. Muslim social workers tended to consider the religious recommendation when the family of a person with ID or mental illness was portrayed in the vignette as religious. The same applied to Imams, albeit to a greater extent. The findings call for raising awareness among social workers and academics regarding the importance of religion and tradition in formulating professional recommendations.

Keywords: child custody, intellectual and developmental disability, marriage/divorce, mental illness, sharia court, social workers

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1272 Community Interpreting in the Process of Asylum Seeking in Brazil

Authors: Fernanda Garcia

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With the recent growth of refugees in the world, there has been an exponential increase in requests for asylum seeking in Brazil. When asylum seekers arrive in the country, the government initiates a process to evaluate the case, which will serve as grounds to determine the refugee status of the asylum seekers. During this process, an interview where the migrant has the chance to tell their story takes place. The aim of this article is to analyse how community interpreting is conducted in Brazil with regard to asylum seeking, as well as to analyse the role of the interpreter in the context of these official interviews to request refuge in Brazil. We investigate how the presence of an interpreter influences this interview, but more specifically, we study some of the linguistic techniques used by the interpreter in order to make the interaction more effective, as well as the challenges and difficulties they encounter during the interview. To do so, surveys with the interpreters took place, in addition to on-site observations. The interpreters involved in this research are volunteers as part of an extra-curricular extension programme from the University of Brasilia, in Brazil. Community Interpreting is a somewhat new field in Brazil, still facing several obstacles, such as the lack of professional community interpreters. This research illustrates some of these issues and, thus, has the potential to foster Brazilian literature in the matter as well as help understand the role of the interpreter in the interview to seek asylum in Brazil. The refugees’ situation in the world is certainly a pressing matter, and the language barrier is an issue of great importance. Hence, translation and interpretation studies have a fundamental role in this area, when it comes to contributing to a more inclusive world to those in need.

Keywords: asylum seeking, community interpreting, interviews, refugees

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1271 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality

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1270 Application of Finite Volume Method for Numerical Simulation of Contaminant Transfer in a Two-Dimensional Reservoir

Authors: Atousa Ataieyan, Salvador A. Gomez-Lopera, Gennaro Sepede

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Today, due to the growing urban population and consequently, the increasing water demand in cities, the amount of contaminants entering the water resources is increasing. This can impose harmful effects on the quality of the downstream water. Therefore, predicting the concentration of discharged pollutants at different times and distances of the interested area is of high importance in order to carry out preventative and controlling measures, as well as to avoid consuming the contaminated water. In this paper, the concentration distribution of an injected conservative pollutant in a square reservoir containing four symmetric blocks and three sources using Finite Volume Method (FVM) is simulated. For this purpose, after estimating the flow velocity, classical Advection-Diffusion Equation (ADE) has been discretized over the studying domain by Backward Time- Backward Space (BTBS) scheme. Then, the discretized equations for each node have been derived according to the initial condition, boundary conditions and point contaminant sources. Finally, taking into account the appropriate time step and space step, a computational code was set up in MATLAB. Contaminant concentration was then obtained at different times and distances. Simulation results show how using BTBS differentiating scheme and FVM as a numerical method for solving the partial differential equation of transport is an appropriate approach in the case of two-dimensional contaminant transfer in an advective-diffusive flow.

Keywords: BTBS differentiating scheme, contaminant concentration, finite volume, mass transfer, water pollution

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1269 Competency-Based Social Work Practice and Challenges in Child Case Management: Studies in the Districts Social Welfare Services, Malaysia

Authors: Sopian Brahim, Mohd Suhaimi Mohamad, Ezarina Zakaria, Norulhuda Sarnon

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This study aims to explore the practical experience of child welfare case workers and professionalism in the child case management in Malaysia. This paper discusses the specific social work practice competency and challenges faced by child caseworkers in the fieldwork. This research is qualitative with Grounded Theory approach. Four sessions of Focused Group Discussion (FGD) have been conducted involving a total of 27 caseworkers (child protector and probation officers) in the Klang Valley. The study found that the four basic principles of knowledge in child case management namely: 1. Knowledge in child case management, 2. Professional values of caseworkers towards children, 3. skills in managing cases, and 4. Culturally competence practice in child case managemenr. In addition, major challenges faced in the child case management are the capacity and commitment of the family in children's rehabilitation program, the credibility of the case worker are being challenge and challenges in support system from intra and inter-agency. This study is important for policy makers to take into account the capacity and needs of the child's case worker in accordance with national social work competency framework thereby improving case management services for children more systematically in line with national standards.

Keywords: social work practice, child case management, competency-based knowledge, professionalism

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1268 A Case Study of Clinicians’ Perceptions of Enterprise Content Management at Tygerberg Hospital

Authors: Temitope O. Tokosi

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Healthcare is a human right. The sensitivity of health issues has necessitated the introduction of Enterprise Content Management (ECM) at district hospitals in the Western Cape Province of South Africa. The objective is understanding clinicians’ perception of ECM at their workplace. It is a descriptive case study design of constructivist paradigm. It employed a phenomenological data analysis method using a pattern matching deductive based analytical procedure. Purposive and s4nowball sampling techniques were applied in selecting participants. Clinicians expressed concerns and frustrations using ECM such as, non-integration with other hospital systems. Inadequate access points to ECM. Incorrect labelling of notes and bar-coding causes more time wasted in finding information. System features and/or functions (such as search and edit) are not possible. Hospital management and clinicians are not constantly interacting and discussing. Information turnaround time is unacceptably lengthy. Resolving these problems would involve a positive working relationship between hospital management and clinicians. In addition, prioritising the problems faced by clinicians in relation to relevance can ensure problem-solving in order to meet clinicians’ expectations and hospitals’ objective. Clinicians’ perception should invoke attention from hospital management with regards technology use. The study’s results can be generalised across clinician groupings exposed to ECM at various district hospitals because of professional and hospital homogeneity.

Keywords: clinician, electronic content management, hospital, perception, technology

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1267 The DAQ Debugger for iFDAQ of the COMPASS Experiment

Authors: Y. Bai, M. Bodlak, V. Frolov, S. Huber, V. Jary, I. Konorov, D. Levit, J. Novy, D. Steffen, O. Subrt, M. Virius

Abstract:

In general, state-of-the-art Data Acquisition Systems (DAQ) in high energy physics experiments must satisfy high requirements in terms of reliability, efficiency and data rate capability. This paper presents the development and deployment of a debugging tool named DAQ Debugger for the intelligent, FPGA-based Data Acquisition System (iFDAQ) of the COMPASS experiment at CERN. Utilizing a hardware event builder, the iFDAQ is designed to be able to readout data at the average maximum rate of 1.5 GB/s of the experiment. In complex softwares, such as the iFDAQ, having thousands of lines of code, the debugging process is absolutely essential to reveal all software issues. Unfortunately, conventional debugging of the iFDAQ is not possible during the real data taking. The DAQ Debugger is a tool for identifying a problem, isolating the source of the problem, and then either correcting the problem or determining a way to work around it. It provides the layer for an easy integration to any process and has no impact on the process performance. Based on handling of system signals, the DAQ Debugger represents an alternative to conventional debuggers provided by most integrated development environments. Whenever problem occurs, it generates reports containing all necessary information important for a deeper investigation and analysis. The DAQ Debugger was fully incorporated to all processes in the iFDAQ during the run 2016. It helped to reveal remaining software issues and improved significantly the stability of the system in comparison with the previous run. In the paper, we present the DAQ Debugger from several insights and discuss it in a detailed way.

Keywords: DAQ Debugger, data acquisition system, FPGA, system signals, Qt framework

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1266 The acute effects caffeine on testosterone and cortisol in young football players after One Session Anaerobic exercise

Authors: S. Rostami, S. H. Hosseini, A. A. Torabi, M. Bekhradi

Abstract:

Introduction: Interest in the use of caffeine as an ergogenic aid has increased since the International Olympic Committee lifted the partial ban on its use. Caffeine has beneficial effects on various aspects of athletic performance, but its effects on training have been neglected. The purpose of this study was to investigate the acute effect of caffeine on testosterone and cortisole in young futsal players. Methods: Twenty-four professional futsal players with 18.3± 1.9 years ingested caffeine doses of 0, 200 and 800 mg in random order 1 hr before an anaerobic-exercise session (RAST test). Samples were taken at the time of caffeine ingestion and 30 min after the session. Data were log-transformed to estimate percent effects with mixed modeling, and effects were standardized to assess magnitudes. fects on training have been neglected. Results: Testosterone concentration showed a small increase of 15% (90% confidence limits, ± 19%) during exercise. Caffeine raised this concentration in a dose-dependent manner by a further small 21% (± 24%) at the highest dose. The 800-mg dose also produced a moderate 52% (± 44%) increase in cortisol. The effect of caffeine on the testosterone: cortisol ratio was a small decline (14%; ± 21%). Discussion and Conclusion: Caffeine has some potential to benefit training outcomes via the anabolic effects of the increase in testosterone concentration, but this benefit might be counteracted by the opposing catabolic effects of the increase in cortisol and resultant decline in the testosterone: cortisol ratio.

Keywords: anabolic, catabolic, performance, testosterone, cortisol ratio, RAST test

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1265 Using Authentic and Instructional Materials to Support Intercultural Communicative Competence in ELT

Authors: Jana Beresova

Abstract:

The paper presents a study carried out in 2015-2016 within the national scheme of research - VEGA 1/0106/15 based on theoretical research and empirical verification of the concept of intercultural communicative competence. It focuses on the current conception concerning target languages teaching compatible with the Common European Framework of Reference for Languages: Learning, teaching, assessment. Our research had revealed how the concept of intercultural communicative competence had been perceived by secondary-school teachers of English in Slovakia before they were intensively trained. Intensive workshops were based on the use of both authentic and instructional materials with the goal to support interculturally oriented language teaching aimed at challenging thinking. The former concept that supported the development of the students´ linguistic knowledge and the use of a target language to obtain information about the culture of the country whose language learners were learning was expanded by the meaning-making framework which views language as a typical means by which culture is mediated. The goal of the workshop was to influence English teachers to better understand the concept of intercultural communicative competence, combining theory and practice optimally. The results of the study will be presented and analysed, providing particular recommendations for language teachers and suggesting some changes in the National Educational Programme from which English learners should benefit in their future studies or professional careers.

Keywords: authentic materials, English language teaching, instructional materials, intercultural communicative competence

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1264 Knowledge of Operation Rooms’ Staff toward Sources, Prevention and Control of Fires at Governmental Hospitals in Sana’a, Yemen

Authors: Abdulnasser Ahmed Haza’a, Marzoq Ali Odhah, Saddam Ahmed Al-Ahdal, Abdulfatah Saleh Al-Jaradi, Gamil Ghaleb Alrubaiee

Abstract:

Patient safety in hospitals is an essential professional indicator that should be noticed. The threat of fires is potentially the most dangerous risk that could harm patients and personnel. The aim of the study is to assess the knowledge of operating room (OR) staff toward prevention and control sources of fires. Between March 1 and March 30, 2022, data collection was done. A descriptive cross-sectional study was conducted. The sample of the study consisted of 89 OR staff from different governmental hospitals. Convenient sampling was applied to select the sample size. Official approvals were obtained from selected settings for start collection data. Data were collected using a close-ended questionnaire and tested for knowledge. This study was conducted in four governmental hospitals in Sana'a, Yemen. Most of the OR staff were male. Of these, 50.6% of them were operation technician professionals. More than two-thirds of OR staff have less than ten years of experience; 93% of OR staff had inadequate knowledge of sources of fires, and inadequate knowledge of them toward controls and prevention of fires (73%, 79.8%), respectively; 77.5% of OR staff had inadequate knowledge of prevention and control sources of fires. The study concluded that most of OR staff had inadequate knowledge of sources, controls, and prevention of fires, while 22.5% of them had adequate knowledge of prevention and control sources of fires. We recommended the implementation of training programs toward sources, controls, and prevention of fires or related workshops in their educational planning for OR staff of hospitals.

Keywords: knowledge, operation rooms staff, fires, prevention

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1263 The Impact of Board Director Characteristics on the Quality of Information Disclosure

Authors: Guo Jinhong

Abstract:

The purpose of this study is to explore the association between board member functions and information disclosure levels. Based on the literature variables, such as the characteristics of the board of directors in the past, a single comprehensive indicator is established as a substitute variable for board functions, and the information disclosure evaluation results published by the Securities and Foundation are used to measure the information disclosure level of the company. This study focuses on companies listed on the Taiwan Stock Exchange from 2006 to 2010 and uses descriptive statistical analysis, univariate analysis, correlation analysis and ordered normal probability (Ordered Probit) regression for empirical analysis. The empirical results show that there is a significant positive correlation between the function of board members and the level of information disclosure. This study also conducts a sensitivity test and draws similar conclusions, showing that boards with better board member functions have higher levels of information disclosure. In addition, this study also found that higher board independence, lower director shareholding pledge ratio, higher director shareholding ratio, and directors with rich professional knowledge and practical experience can help improve the level of information disclosure. The empirical results of this study provide strong support for the "relative regulations to improve the level of information disclosure" formulated by the competent authorities in recent years.

Keywords: function of board members, information disclosure, securities, foundation

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1262 Resort to Religious and Faith Healing Practices in the Pathway to Care for Mental Illness: A Study among Mappila Muslims of Malabar, Kerala

Authors: K. P. Farsana

Abstract:

Belief in supernatural causation of mental illnesses and resort to religious and faith healing as the method of intervention still continue in many parts of the world. The proposed study intended to find out the belief and causation on health and illness and utilization of religious and faith healing, its implications, and associated socio-cultural and religious factors among Mappila Muslims of Malabar, Kerala, a southern state of India.Thangals are the endogamous community in Kerala, of Yemeni heritage who claim direct descent from the Prophet Mohammed’s family. Because of their sacrosanct status, many Thangal works as religious healers in Malabar, Northern Kerala. Using the case of one Thangal healer as an illustration of the many religious healers in Kerala who engage in the healing practices, it is intended, in this paper to illustrate the religious and ritual healing practices among Mappila Muslims of Malabar. It was found that the majority of the Mappila Muslims believed in supernatural causation on illness, and majority of them consulted religious and faith healers for various health problems before seeking professional help, and a considerable proportion continued to believe in the healing efficiency of the religious and faith healing. A significant proportion of the population found religious and faith healing practices are supportive and more acceptable within the community. Religion and belief system play an important role in the heath seeking behavior of a person.

Keywords: religious and faith healing, mental illness, Mappila Muslims, Malabar

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1261 Large Eddy Simulation with Energy-Conserving Schemes: Understanding Wind Farm Aerodynamics

Authors: Dhruv Mehta, Alexander van Zuijlen, Hester Bijl

Abstract:

Large Eddy Simulation (LES) numerically resolves the large energy-containing eddies of a turbulent flow, while modelling the small dissipative eddies. On a wind farm, these large scales carry the energy wind turbines extracts and are also responsible for transporting the turbines’ wakes, which may interact with downstream turbines and certainly with the atmospheric boundary layer (ABL). In this situation, it is important to conserve the energy that these wake’s carry and which could be altered artificially through numerical dissipation brought about by the schemes used for the spatial discretisation and temporal integration. Numerical dissipation has been reported to cause the premature recovery of turbine wakes, leading to an over prediction in the power produced by wind farms.An energy-conserving scheme is free from numerical dissipation and ensures that the energy of the wakes is increased or decreased only by the action of molecular viscosity or the action of wind turbines (body forces). The aim is to create an LES package with energy-conserving schemes to simulate wind turbine wakes correctly to gain insight into power-production, wake meandering etc. Such knowledge will be useful in designing more efficient wind farms with minimal wake interaction, which if unchecked could lead to major losses in energy production per unit area of the wind farm. For their research, the authors intend to use the Energy-Conserving Navier-Stokes code developed by the Energy Research Centre of the Netherlands.

Keywords: energy-conserving schemes, modelling turbulence, Large Eddy Simulation, atmospheric boundary layer

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1260 Need Assessments of Midwives in Public's Health Center (Puskesmas) at Sukabumi Municipal, Province of Jawa Barat, Indonesia

Authors: Al Asyary, Meita Veruswati, Dian Ayyubi

Abstract:

Sukabumi municipal has highest rank for maternal mortality in Indonesia with 102 by 100,000 live birth with almost 80% of birth were not attended by skilled birth attendant (SBA). Although universal health coverage has been implemented, availability and sufficiency of SBA, such as midwife in this developing country, are problematic agenda for the quality of public healthcare as well as decreasing maternal mortality rate. This study aims to describe the equal distribution of midwives in Sukabumi municipal as support of government’s program named Millennium Development Goals (MDGs) that suppressed maternal mortality rate in Indonesia. We conducted an observational study with Workload Indicator of Staffing Need (WISN) analysis to present the dispersion of midwives by their activities and workloads in 37 Puskesmas. We also generated in-depth interview with several executive chief of health sections, including chief of health offices in Sukabumi municipal. It resulted inferentially that several activities in midwives’ program were differed at once of existing than needed condition ideally (ρ value = 0.002 < 0.05). Meanwhile, decision for midwives’ procurement and placement were held by un-systematically procedure such as based on where the midwife was staying, and it also progressed by neighborhood issue priorities. The absence of formal regulation in local government is a serious problem that indicated poor political commitment, while access to SBA shall be focused carefully.

Keywords: developing country, health professional resources, health policy, need assessment

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1259 Patent on Brian: Brain Waves Stimulation

Authors: Jalil Qoulizadeh, Hasan Sadeghi

Abstract:

Brain waves are electrical wave patterns that are produced in the human brain. Knowing these waves and activating them can have a positive effect on brain function and ultimately create an ideal life. The brain has the ability to produce waves from 0.1 to above 65 Hz. (The Beta One device produces exactly these waves) This is because it is said that the waves produced by the Beta One device exactly match the waves produced by the brain. The function and method of this device is based on the magnetic stimulation of the brain. The technology used in the design and producƟon of this device works in a way to strengthen and improve the frequencies of brain waves with a pre-defined algorithm according to the type of requested function, so that the person can access the expected functions in life activities. to perform better. The effect of this field on neurons and their stimulation: In order to evaluate the effect of this field created by the device, on the neurons, the main tests are by conducting electroencephalography before and after stimulation and comparing these two baselines by qEEG or quantitative electroencephalography method using paired t-test in 39 subjects. It confirms the significant effect of this field on the change of electrical activity recorded after 30 minutes of stimulation in all subjects. The Beta One device is able to induce the appropriate pattern of the expected functions in a soft and effective way to the brain in a healthy and effective way (exactly in accordance with the harmony of brain waves), the process of brain activities first to a normal state and then to a powerful one. Production of inexpensive neuroscience equipment (compared to existing rTMS equipment) Magnetic brain stimulation for clinics - homes - factories and companies - professional sports clubs.

Keywords: stimulation, brain, waves, betaOne

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1258 Evaluation of the Practice of Veterinary Pharmacy

Authors: Maria Magdy Danial Riad

Abstract:

Background: In the United Kingdom (UK), pharmacists' roles have expanded considerably in recent decades to encompass clinical practice through more direct patient care. However, dispensing and compounding remain core activities for pharmacists. A lack of marketed preparations for species-specific animal use results in veterinary pharmacy practice compounding, retaining its prominence. Current participation by pharmacists to support this sphere of practice would appear to be minimal. Objectives: This study was undertaken to determine the opinions and views toward the practice of veterinary pharmacy by a cross-sectional group of pharmacists. Methods: Research data were collected via a self-administered survey questionnaire distributed at the 2012 annual conference of the Royal Pharmaceutical Society. Sampling was purposive, with a random distribution of the questionnaire to pharmacists during the conference sessions. Key findings: Interaction by pharmacists with veterinary pharmacies is currently minimal, primarily due to a lack of knowledge of veterinary medicines. Respondents revealed a lack of veterinary pharmacy courses during their undergraduate studies. This has led to situations where some veterinary prescriptions are dispensed without adequate checks being performed by the pharmacist. Pharmacists, on occasion, do not dispense veterinary prescriptions presented to them due to insufficient knowledge of veterinary medicines and/or a lack of consultable reference sources. The effect on practice is that pharmacists do not always participate as fully as would seem logical. Conclusions: Pharmacists' participation in veterinary pharmacy is limited by a lack of knowledge of veterinary medicines, mostly resulting from inadequate tuition on veterinary pharmacy during their initial education.

Keywords: veterinary pharmacy, veterinary medicines, pharmacy education, pharmacists continuing professional development

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