Search results for: Islamic financial institutions
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5344

Search results for: Islamic financial institutions

2794 A Narrative of Nationalism in Mainstream Media: The US, China, and COVID-19

Authors: Rachel Williams, Shiqi Yang

Abstract:

Our research explores the influence nationalism has had on media coverage of the COVID-19 pandemic as it relates to China in the United States through an inclusive qualitative analysis of two US news networks, Fox News and CNN. In total, the transcripts of sixteen videos uploaded on YouTube, each with more than 100,000 views, were gathered for data processing. Co-occurrence networks generated by KH Coder illuminate the themes and narratives underpinning the reports from Fox News and CNN. The results of in-depth content analysis with keywords suggest that the pandemic has been framed in an ethnopopulist nationalist manner, although to varying degrees between networks. Specifically, the authors found that Fox News is more likely to report hypotheses or statements as a fact; on the contrary, CNN is more likely to quote data and statements from official institutions. Future research into how nationalist narratives have developed in China and in other US news coverage with a more systematic and quantitative method can be conducted to expand on these findings.

Keywords: nationalism, media studies, us and china, COVID-19, social media, communication studies

Procedia PDF Downloads 52
2793 Profiling on the Holistic Identity of Malaysian Gifted Learners

Authors: Rorlinda Yusof, Siti Aishah Hassan, Afifah Mohamad Radzi, Mohd Hakimie Zainal Abidin, Amran Rasli, Inderbir Sandhu

Abstract:

The purpose of this study is to examine the self-identities of gifted and talented students and the relationship between self-identity and academic accomplishment. A random sample of 300 students enrolled in a secondary education programme at the Pusat GENIUS@pintar Negara was chosen as respondents of a 151-item holistic-identity component development tool. The validity of the instrument was assessed using Principal Components Analysis and Factor Analysis via an inter-Item Correlation Matrix (Loading values 0.44 to 0.86), which resulted in the formation of eight dimensions. The Cronbach's Alpha was calculated to determine the instrument's reliability (the overall result was 0.98). The results showed that students' holistic-identity profiles were relatively high (mean=4.09, standard deviation=0.449). In addition, spiritual identity received the greatest mean score (4.34) out of the eight components of identity investigated, while leadership identity received the lowest mean score (3.88). A conceptual framework for Islamic school leadership is recommended to implement spiritual values without differentiation to harmonize spiritual and intellectual intelligence among all the students. Some benchmarking studies with other centres for gifted and talented students are recommended for further research.

Keywords: holistic self-identity, academic achievement, self-development programme, counselling services, gifted and talented students

Procedia PDF Downloads 108
2792 Biogas Production from University Canteen Waste: Effect of Organic Loading Rate and Retention Time

Authors: Khamdan Cahyari, Gumbolo Hadi Susanto, Pratikno Hidayat, Sukirman

Abstract:

University canteen waste was used as raw material to produce biogas in Faculty of Industrial Technology, Islamic University of Indonesia. This faculty was home to more than 3000 students and lecturers who work and study for 5 days/week (8 hours/day). It produced approximately 85 ton/year organic fraction of canteen waste. Yet, this waste had been dumped for years in landfill area which cause severe environmental problems. It was proposed to utilize the waste as raw material for producing renewable energy source of biogas. This research activities was meant to investigate the effect of organic loading rate (OLR) and retention time (RT) of continuous anaerobic digestion process for 200 days. Organic loading rate was set at value 2, 3, 4 and 5 g VS/l/d whereas the retention time was adjusted at 30, 24, 18 and 14.4 days. Optimum condition was achieved at OLR 4 g VS/l/d and RT 24 days with biogas production rate between 0.75 to 1.25 liter/day (40-60% CH4). This indicated that the utilization of canteen waste to produce biogas was promising method to mitigate environmental problem of university canteen waste. Furthermore, biogas could be used as alternative energy source to supply energy demand at the university. This implementation is simultaneous solution for both waste and energy problems to achieve green campus.

Keywords: canteen waste, biogas, anaerobic digestion, university, green campus

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2791 Cloudburst-Triggered Natural Hazards in Uttarakhand Himalaya: Mechanism, Prevention, and Mitigation

Authors: Vishwambhar Prasad Sati

Abstract:

This article examines cloudburst-triggered natural hazards mainly flashfloods and landslides in the Uttarakhand Himalaya. It further describes mechanism and implications of natural hazards and illustrates the preventive and mitigation measures. We conducted this study through collection of archival data, case study of cloudburst hit areas, and rapid field visit of the affected regions. In the second week of August 2017, about 50 people died and huge losses to property were noticed due to cloudburst-triggered flashfloods. Our study shows that although cloudburst triggered hazards in the Uttarakhand Himalaya are natural phenomena and unavoidable yet, disasters can be minimized if preventive measures are taken up appropriately. We suggested that construction of human settlements, institutions and infrastructural facilities along the seasonal streams and the perennial rivers should be avoided to prevent disasters. Further, large-scale tree plantation on the degraded land will reduce the magnitude of hazards.

Keywords: cloudburst, flash floods, landslides, fragile landscape

Procedia PDF Downloads 192
2790 The Challenges of Security Sector Governance in West African Democracies-The Ecowas Response Mechanism

Authors: Adamu Buba

Abstract:

As West Africa gradually recovers from the cost of more than a decade of civil conflicts in Liberia, Sierra Leone and Côte d’Ivoire, ECOWAS has continued to place prominence on peace consolidation and the prevention of conflict in the West African Sub-Region. Of particular interest is the recent political uprising in Mali and in this regard, ECOWAS has been repositioning their existing machineries to manage this dispensation more effectively by improving their early warning and mediation capabilities. This paper firstly seeks among other things to provide a conceptual understanding of what security sector governance is, and also highlight the overview of ECOWAS and to closely examine the benchmark for assessing progress in the promotion of democracy and political governance within the sub-region as well as conflict prevention techniques. The views and analysis expressed in this paper is based on secondary method of data collection alone and do not in any way represent the views of the institutions or their representatives involved in this assignment in one way or the other.

Keywords: challenges, security, governance, ecowas, response

Procedia PDF Downloads 248
2789 Barrier Analysis of Sustainable Development of Small Towns: A Perspective of Southwest China

Authors: Yitian Ren, Liyin Shen, Tao Zhou, Xiao Li

Abstract:

The past urbanization process in China has brought out series of problems, the Chinese government has then positioned small towns in essential roles for implementing the strategy 'The National New-type Urbanization Plan (2014-2020)'. As the connector and transfer station of cities and countryside, small towns are important force to narrow the gap between urban and rural area, and to achieve the mission of new-type urbanization in China. The sustainable development of small towns plays crucial role because cities are not capable enough to absorb the surplus rural population. Nevertheless, there are various types of barriers hindering the sustainable development of small towns, which led to the limited development of small towns and has presented a bottleneck in Chinese urbanization process. Therefore, this paper makes deep understanding of these barriers, thus effective actions can be taken to address them. And this paper chooses the perspective of Southwest China (refers to Sichuan province, Yunnan province, Guizhou province, Chongqing Municipality City and Tibet Autonomous Region), cause the urbanization rate in Southwest China is far behind the average urbanization level of the nation and the number of small towns accounts for a great proportion in mainland China, also the characteristics of small towns in Southwest China are distinct. This paper investigates the barriers of sustainable development of small towns which located in Southwest China by using the content analysis method, combing with the field work and interviews in sample small towns, then identified and concludes 18 barriers into four dimensions, namely, institutional barriers, economic barriers, social barriers and ecological barriers. Based on the research above, questionnaire survey and data analysis are implemented, thus the key barriers hinder the sustainable development of small towns in Southwest China are identified by using fuzzy set theory, those barriers are, lack of independent financial power, lack of construction land index, financial channels limitation, single industrial structure, topography variety and complexity, which mainly belongs to institutional barriers and economic barriers. In conclusion part, policy suggestions are come up with to improve the politic and institutional environment of small town development, also the market mechanism are supposed to be introduced to the development process of small towns, which can effectively overcome the economic barriers, promote the sustainable development of small towns, accelerate the in-situ urbanization by absorbing peasants in nearby villages, and achieve the mission of new-type urbanization in China from the perspective of people-oriented.

Keywords: barrier analysis, sustainable development, small town, Southwest China

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2788 Credit Risk Prediction Based on Bayesian Estimation of Logistic Regression Model with Random Effects

Authors: Sami Mestiri, Abdeljelil Farhat

Abstract:

The aim of this current paper is to predict the credit risk of banks in Tunisia, over the period (2000-2005). For this purpose, two methods for the estimation of the logistic regression model with random effects: Penalized Quasi Likelihood (PQL) method and Gibbs Sampler algorithm are applied. By using the information on a sample of 528 Tunisian firms and 26 financial ratios, we show that Bayesian approach improves the quality of model predictions in terms of good classification as well as by the ROC curve result.

Keywords: forecasting, credit risk, Penalized Quasi Likelihood, Gibbs Sampler, logistic regression with random effects, curve ROC

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2787 Management Control Systems in Post-Incubation: An Investigation of Closed Down High-Technology Start-Ups

Authors: Jochen Edmund Kerschenbauer, Roman Salinger, Daniel Strametz

Abstract:

Insufficient informal communication systems can lead to the first crisis (‘Crisis of Leadership’) for start-ups. Management Control Systems (MCS) are one way for high-technology start-ups to successfully overcome these problems. So far the literature has investigated the incubation of a start-up, but focused less on the post-incubation stage. This paper focuses on the use of MCS in post-incubation and, if failed start-ups agree, on how MCS are used. We conducted 14 semi-structured interviews for this purpose, to obtain our results. The overall conclusion is that the majority of the companies were closed down due to a combination of strategic, operative and financial reasons.

Keywords: closed down, high-technology, incubation, levers of control, management control systems, post-incubation, start-ups

Procedia PDF Downloads 1089
2786 Promoting 'One Health' Surveillance and Response Approach Implementation Capabilities against Emerging Threats and Epidemics Crisis Impact in African Countries

Authors: Ernest Tambo, Ghislaine Madjou, Jeanne Y. Ngogang, Shenglan Tang, Zhou XiaoNong

Abstract:

Implementing national to community-based 'One Health' surveillance approach for human, animal and environmental consequences mitigation offers great opportunities and value-added in sustainable development and wellbeing. 'One Health' surveillance approach global partnerships, policy commitment and financial investment are much needed in addressing the evolving threats and epidemics crises mitigation in African countries. The paper provides insights onto how China-Africa health development cooperation in promoting “One Health” surveillance approach in response advocacy and mitigation. China-Africa health development initiatives provide new prospects in guiding and moving forward appropriate and evidence-based advocacy and mitigation management approaches and strategies in attaining Universal Health Coverage (UHC) and Sustainable Development Goals (SDGs). Early and continuous quality and timely surveillance data collection and coordinated information sharing practices in malaria and other diseases are demonstrated in Comoros, Zanzibar, Ghana and Cameroon. Improvements of variety of access to contextual sources and network of data sharing platforms are needed in guiding evidence-based and tailored detection and response to unusual hazardous events. Moreover, understanding threats and diseases trends, frontline or point of care response delivery is crucial to promote integrated and sustainable targeted local, national “One Health” surveillance and response approach needs implementation. Importantly, operational guidelines are vital in increasing coherent financing and national workforce capacity development mechanisms. Strengthening participatory partnerships, collaboration and monitoring strategies in achieving global health agenda effectiveness in Africa. At the same enhancing surveillance data information streams reporting and dissemination usefulness in informing policies decisions, health systems programming and financial mobilization and prioritized allocation pre, during and post threats and epidemics crises programs strengths and weaknesses. Thus, capitalizing on “One Health” surveillance and response approach advocacy and mitigation implementation is timely in consolidating Africa Union 2063 agenda and Africa renaissance capabilities and expectations.

Keywords: Africa, one health approach, surveillance, response

Procedia PDF Downloads 418
2785 The Ongoing Impact of Secondary Stressors on Businesses in Northern Ireland Affected by Flood Events

Authors: Jill Stephenson, Marie Vaganay, Robert Cameron, Caoimhe McGurk, Neil Hewitt

Abstract:

Purpose: The key aim of the research was to identify the secondary stressors experienced by businesses affected by single or repeated flooding and to determine to what extent businesses were affected by these stressors, along with any resulting impact on health. Additionally, the research aimed to establish the likelihood of businesses being re-exposed to the secondary stressors through assessing awareness of flood risk, implementation of property protection measures and level of community resilience. Design/methodology/approach: The chosen research method involved the distribution of a questionnaire survey to businesses affected by either single or repeated flood events. The questionnaire included the Impact of Event Scale (a 15-item self-report measure which assesses subjective distress caused by traumatic events). Findings: 55 completed questionnaires were returned by flood impacted businesses. 89% of the businesses had sustained internal flooding while 11% had experienced external flooding. The results established that the key secondary stressors experienced by businesses, in order of priority, were: flood damage, fear of reoccurring flooding, prevention of access to the premise/closure, loss of income, repair works, length of closure and insurance issues. There was a lack of preparedness for potential future floods and consequent vulnerability to the emergence of secondary stressors among flood affected businesses, as flood resistance or flood resilience measures had only been implemented by 11% and 13% respectively. In relation to the psychological repercussions, the Impact of Event scores suggested that potential prevalence of post-traumatic stress disorder (PTSD) was noted among 8 out of 55 respondents (l5%). Originality/value: The results improve understanding of the enduring repercussions of flood events on businesses, indicating that not only residents may be susceptible to the detrimental health impacts of flood events and single flood events may be just as likely as reoccurring flooding to contribute to ongoing stress. Lack of financial resources is a possible explanation for the lack of implementation of property protection measures among businesses, despite 49% experiencing flooding on multiple occasions. Therefore it is recommended that policymakers should consider potential sources of financial support or grants towards flood defences for flood impacted businesses. Any form of assistance should be made available to businesses at the earliest opportunity as there was no significant association between the time of the last flood event and the likelihood of experiencing PTSD symptoms.

Keywords: flood event, flood resilience, flood resistance, PTSD, secondary stressors

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2784 Disowning of ‘Our Lady of Alice Bhatti’ by Mohammad Hanif Through Gendered and Religious Discourse

Authors: Abrar Ajmal

Abstract:

The language used in literature reveals the culture and social gestalt of any society in which it has been constructed and consumed. This paper carries the same rationale, which aims to track certain socio-religious and cultural-economic disparities and discrepancies towards minorities, particularly Christians, in an Islamic re(public) where there is a clear majority of Muslims with the help of analysis of instances of language used in the narratives “Our Lady of Alice Bhatt” by Mohammad Hanif. It would highlight social inequalities practiced deeply in sociocultural discourse. Moreover, this research would also touch upon the question of gender discrimination and gender construction as a female entity in a male-chauvinistic scenic turnout using language since the novel revolves around communicative forfeits of Alice Bhatti’s life where she is fraying in fisticuffs to befit herself in a miss-fitted society. It would employ using Fairclough's framework for analysis to conduct a critical discourse analysis of the text at three axiom levels namely textual analysis, discursive practices, and socio-cultural analysis. Thus, the results would reveal textual findings in linguistic analysis, a range of embedded discourses in discursive practices, and consumption of the text into socio-cultural explications with the use of language and lexicalization employed in the selected excerpts.

Keywords: gendered discourse, socio-economic disparities minorities, Islamization, analytical framework

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2783 Fighting Corruption: Antidote to Strengthening Governance in Africa

Authors: Gabriel Adegbite

Abstract:

Corruption has become one of the most notoriously persistent and progressively worsening social problems afflicting most of the African states. It has permeated virtually all institutions and has become a way of life and principal method of accumulating wealth on the continent. While major cause of this pandemic has been traced to the post-colonial antecedents of many African leaders, some highlights during the colonial era have shown that activities during the period gave impetus for its entrenchment. There is also a growing study establishing an intersection between corruption and governance. However, any comprehensive analysis of factors responsible for the emergence and entrenchment of corruption in Africa must take a holistic view of the practice. It must examine the role played by colonialism and neo-colonialism in African countries. This study presents few elements and historical view of corruption in sub-Sahara Africa. It analyse the reason for corruption eruption in most of the African states while suggesting some anti-corruption strategy that may be peculiar to the continent. This study makes a contribution to the growing literature in the area of corruption and panacea in developing countries.

Keywords: Africa, fighting corruption, antidote, governance

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2782 A Flagship Framework with Feet of Clay: Operational and Structural Challenges of the African Peace and Security Architecture

Authors: Wiriranai Brilliant Masara

Abstract:

The African Peace and Security Architecture is widely celebrated and revered as a paragon of the will to address peace and security challenges in Africa. However, like any other institution, it is embedded with operational and institutional challenges that prevent it from effectively carrying out its mandate and turning goals into achieved results. The article examines the fundamental flaws and weaknesses of the African Peace and Security Architecture by focusing on its institutions, norms, instruments, and its relationship to Africa’s Regional Economic Communities. Therefore, the article reviews the flaws of the five elements of the African Peace and Security Architecture which are the Peace and Security Council, Panel of the Wise, Continental Early Warning System, African Standby Force, and Peace Fund.

Keywords: African Union, African Peace and Security Architecture, peace and security council, continental early warning system, African Standby Force, Panel of the Wise, Peace Fund

Procedia PDF Downloads 136
2781 Teaching Philosophy to Nigerian Students: Some Pedagogic Considerations

Authors: Patricia Agboro

Abstract:

The dominant strands of pedagogic ideas are often western in origin/orientation. This is the case because of the hegemony of the western world in global academia. For this reason, peculiarities and considerations of context are often swept to the margins as educational thinkers emphasize patently Eurocentric and one-size-fits-all solutions to the problems of effective teaching. This paper takes as a starting point the notion that pedagogy must be context specific and pragmatic in its application. It is from this perspective that it focuses on the challenges of teaching philosophy to students in the Nigerian tertiary institutions. Philosophy students in Nigeria usually come across philosophy for the first time at the tertiary level. This raises the problem of inadequate exposure. Beyond this, a substantial number of candidates are admitted into the philosophy program based on the Nigerian version of ‘affirmative action’ which is known as the quota system. This paper addresses the problems highlighted above and hosts of other issues as well as provides recommendations that can improve effectiveness of teaching philosophy at the university level.

Keywords: justice, quota system, pedagogy, federal character

Procedia PDF Downloads 239
2780 Home Garden: A Food-Based Strategy to Achieve Sustainable Impact on Household Nutrition of Resource-Poor Families in Nepal

Authors: Purushottam P. Khatiwada, Bikash Paudel, Ram B. Rana, Parshuram Biswakarma, Roshan Pudasaini

Abstract:

Nepal has been putting its efforts into securing food and nutrition security for its citizens adopting different models and approaches. Home Garden approach, that integrates vegetables, fruits, small livestock, poultry along with other components like fish, honeybee, mushroom, spices for the promotion of nutritional security of resource-poor and disadvantaged groups was implemented during March 2009 to July 2013 spreading over 16 districts of Nepal covering 115 farmers groups, directly working with 3500 households. Sustained long-term impact of development interventions targeted to the resource-poor and disadvantaged groups has been a recurrent issue for donors, policymakers and practitioners alike. Considering the issue, a post-project evaluation was carried out in a selected project group (Dangibari of Jhapa) after four years of project completion in 2017 in order to evaluate the impact and understand the factors associated with its success. Qualitative information was collected through focus group discussion with group members and associated local institutions. For quantitative information, a quick survey was carried out to the same group members only selecting few indicators. The results are compared with the data obtained from the baseline study conducted by the project in March 2009. The impact of project intervention was evident as compared to the benchmarks established during the baseline, even after four years of project completion. The area under home garden is increased to 729 m² from 386 m² and average food self-sufficiency months increased to 10.22 from 8.11. Seven to eleven fruit species are maintained in the home gardens. An average number of vegetable species grown increased to 15.85 from 9.86. It has resulted in an increase in vegetables self-sufficient month to 8.74 from 4.74 and a huge increase in cash income NPR 6142.8 (USD 59.6) from NPR 385.7 (USD 3.9) from the sale of surplus vegetables. Coaching and mentoring including nutrition sensitization by the project staff at the beginning, inputs and technical support during the project implementation phase and projects effort on the institutional building of disadvantaged farmers were the key drivers of home garden sustainability and expansion. Specifically, package of home garden management trainings provided by the project staff, availability of group funds for buying inputs even after the project, uniting home garden group members in a cooperative, resource leveraging by local institutions through group lobbying, farmers innovations for maintaining home garden diversity and continuous backstopping support by few active members as local resource persons to other members are some additional factors contributing to sustain and/or improve the home garden status by the resource-poor and disadvantaged group.

Keywords: food-based nutrition, home garden, resource-poor and disadvantaged group, sustained impact

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2779 Regaining Control of Democracy: How National Courts Strategically Utilize Foreign and International Law

Authors: Rana Nasiri, Hamid Vahidkia

Abstract:

Recently, most courts in democratic nations were hesitant to consider foreign and international law. Their approach was to steer clear of using foreign sources of law that conflicted with their own government's stance. Numerous legal experts consider turning to foreign and international law unsuitable. However, those who advocate for using external sources of law also believe that relying on foreign and international law will always be in conflict with the importance of national sovereignty. Therefore, the academic discussion revolves around the commonly known broader debate on ‘the counter-majoritarian difficulty’. This article challenges the idea of tension. It suggests that in many democratic nations' legal systems, including those in the U.S., using foreign and international law can help strengthen domestic democratic processes by protecting them from outside economic, political, and legal influences. Citing international law supports domestic democratic processes and regains national sovereignty from various globalization forces. In other words, national courts must consider foreign and international law to uphold their national political institutions and protect their own status in relation to political branches.

Keywords: international law, social science, US, democracy, politics

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2778 Investigating the Accessibility of Physically Disabled Individuals in Corporate Offices: A Case of Dhaka City

Authors: Ishrar Tabassum, Jay Andrew Saptok, Khalid Raihan Kabir, Elmee Tabassum

Abstract:

The purpose of this study is to bring light to the current state of the working environments in the corporate environment and other such institutions with a particular focus on the Bangladesh National Building Code (BNBC) and its guidelines for accommodating the physically disabled. Data were collected via semi-formal interviews, site visits and focus groups conducted using a preset questionnaire as the guidelines. After conducting surveys at corporate offices of 20 organizations from major commercial sectors in Dhaka city, the auditing showed many inadequacies, as aside from the larger corporate offices, the offices have little to no accessibility for the physically disabled. This study hopes to shed light on the fact that the existing BNBCs lack of emphasis on ensuring the accessibility of the handicapped in corporate buildings in the hope that, in the future, the physically disabled will have greater opportunities at being productive members of the workforce.

Keywords: person with disability, PWD, corporate buildings, Dhaka City

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2777 Exploring Corporate Governance Structure in Gulf Cooperation Council Countries

Authors: Zahra A. Al Nasser, Domenico Campa

Abstract:

This paper investigates board of directors and firms’ ownership structure on non-financial companies listed in Gulf Cooperation council (GCC) countries using data from 2009 to 2013. The overall result of the study is that board size and board meeting have increased over years. Additionally, all combined committee variables have improved as well as audit committee size, audit committee meeting and audit committee experience have improved over the years. Furthermore, Oman is the only country that has not shown any statistically significant change in value of its associated variables.

Keywords: corporate governance, GCC countries, board of directors, ownership structure

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2776 The Role of Social Media in Activating Youth Participation in the Community

Authors: Raya Hamed Hilal Al Maamari

Abstract:

The Gulf societies have been undergoing radical changes due to the technology transfer. It altered the humanities attitudes, especially, youth habits as they have become an addicted to using social media. This study aimed to find out the ratio of social media in guiding youth to participate with government’s institutions in decision-making and developing their societies. The study considered a descriptive study, social survey method was used on a sample of 100 young from different gulf countries, using an electronic questionnaire, as well as, some interviews with famous leaders of youth groups. Finally, the researcher suggested some effective ways activate youth efforts using social media in an effective manner to plan for the development policy in the community. The findings illustrated that social media plays a vital role in encouraging youth to participate enthusiastically in providing services. Noticeably, social media contains large numbers of youth. Therefore, the influences will be widely and feasible. Moreover, the study indicated the fact that most of the youth teamwork started in social media. Then, it has been growing in the real society.

Keywords: community, participation, social media, youth

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2775 A Risk-Based Modeling Approach for Successful Adoption of CAATTs in Audits: An Exploratory Study Applied to Israeli Accountancy Firms

Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

Abstract:

Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits.

Keywords: audit risk, CAATTs, financial auditing, information technology, technology adoption models

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2774 A Review on Literatures in Management and Maintenance of WAQF Properties in Malaysia

Authors: Huraizah Arshad, Maizan Baba

Abstract:

Malaysia is the country that consists of high population of Muslim community with more than 60%; as reported in year 2014. The stability of economy allowed people to contribute towards ongoing charity such as waqf and infaq. Waqf is an important component of the Islamic economic instruments since it is beneficial to help those needy in the community. Although waqf had been implemented in Malaysia for many years, there is no specific framework on how to manage and maintain the waqf properties in effective and efficient practice. Thus, a comprehensive framework related to the management and maintenance of the waqf properties is crucial to ensure that the administration of the fund is fair within the community. The objective of this article is to examine the related literatures in administration, management and maintenance of waqf for the past ten (10) years. The methodology of this article is through qualitative research based on literature on waqf administration and management; waqf planning and development and the application of maintenance concept. Data from each articles related in this field were collected and statistically analyzed using the SPSS software. A variable such as authorship patterns, number of articles published and geographical affiliation are identified in this study. The general finding in this article shows that there are still limited number of articles and papers published by the researchers related to this field. Henceforth, this article provides significant suggestions and strategies for the future research on waqf administration, management and maintenance.

Keywords: Waqf, administration and management, maintenance, improvement, facilities management

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2773 Barriers to Sports Participation as a Means of Achieving Sustainable Development in Michael Otedola College of Primary Education

Authors: Osifeko Olalekan Remigious, Osifeko Christiana Osikorede, Folarin Bolanle Eunice, Olugbenga Adebola Shodiya

Abstract:

In this period of economic problem, nations are looking for avenues to improve their economy, preserve their environment and socio-political environment, educational institutions are not left out as there is the need for them to increase their economy and preserve their socio political environment. Sports is one of the ways through which sustainable development can be achieved. The purpose of this study was to examine the barriers to sports participation. A total of 1025 students were purposively selected from all the five schools in the College. A questionnaire which has a reliability coefficient of 0.71 was used for data collection. Data collected were subjected to the descriptive survey research design. Findings showed that facilities, funds and lectures schedule were significant barriers to sports participation. It was recommended that sports facilities should be provided by the Lagos State government.

Keywords: MOCPED sports, sustainable development, sports participation, state government

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2772 Effect of Organizational Resources on Improving Independency of People with Severe Disabilities: Vocational Rehabilitation Facilities in South Korea

Authors: Soungwan Kim

Abstract:

This paper discusses an analysis of how the characteristics of resources at vocational rehabilitation facilities for the disabled affect the improvement of independency skills among people with severe disabilities. The analysis results indicate that more internal financial resources and more connections to local communities among network resources had greater effects on improving the independency of people with severe disabilities. Based on this result, this paper presents strategies for mobilizing resources to improve the independency of people with severe disabilities at vocational rehabilitation facilities.

Keywords: vocational rehabilitation facility for people with disabilities, types of resources, independency, network resources

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2771 Law as a Means to Address Conflict

Authors: Tim Bakken

Abstract:

The paper will discuss to what extent political polarization contributes to censorship, lack of civil discourse, and even violence. Most researchers have been unable to identify precisely what factors or processes contribute significantly to conflict. Absent such recognition, we have been unable to select effective remedies to address conflict. Through this paper, it will consider whether legal remedies can help to reduce conflict and polarization. My sense is that many current conflicts cannot be remedied primarily by law. But, there is little research on this hypothesis. Absent research and findings, nations may be looking to law for relief when, in fact, they should be looking at conditions underlying the formation of law or the absence of a more precise and effective legal remedy. It is hypothesized that the underlying reasons for conflict include sub-groups’ separation from the larger democratic society; misplaced loyalty to members of sub-groups; a culture of silence when recognizing wrongdoing; and retaliation against people who speak up. In sum, the greater distance citizens or institutions place between themselves and democratic norms, the more likely the members of a sub-group or institution will be to adopt conflict, even violence, as a method to obtain personal goals.

Keywords: constitutional law, conflict, criminal law, polarization

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2770 A Research Agenda for Learner Models for Adaptive Educational Digital Learning Environments

Authors: Felix Böck

Abstract:

Nowadays, data about learners and their digital activities are collected, which could help educational institutions to better understand learning processes, improve them and be able to provide better learning assistance. In this research project, custom knowledge- and data-driven recommendation algorithms will be used to offer students in higher education integrated learning assistance. The pre-requisite for this is a learner model that is as comprehensive as possible, which should first be created and then kept up-to-date largely automatically for being able to individualize and personalize the learning experience. In order to create such a learner model, a roadmap is presented that describes the individual phases up to the creation and evaluation of the finished model. The methodological process for the research project is disclosed, and the research question of how learners can be supported in their learning with personalized, customized learning recommendations is explored.

Keywords: research agenda, user model, learner model, higher education, adaptive educational digital learning environments, personalized learning paths, recommendation system, adaptation, personalization

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2769 Decision-Making, Student Empathy, and Cold War Historical Events: A Case Study of Abstract Thinking through Content-Centered Learning

Authors: Jeffrey M. Byford

Abstract:

The conceptualized theory of decision making on historical events often does not conform to uniform beliefs among students. When presented the opportunity, many students have differing opinions and rationales associated with historical events and outcomes. The intent of this paper was to provide students with the economic, social and political dilemmas associated with the autonomy of East Berlin. Students ranked seven possible actions from the most to least acceptable. In addition, students were required to provide both positive and negative factors for each decision and relative ranking. Results from this activity suggested that while most students chose a financial action towards West Berlin, some students had trouble justifying their actions.

Keywords: content-centered learning, cold war, Berlin, decision-making

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2768 The Dao of Political Economy - A Holistic Perspective

Authors: Tao Peng

Abstract:

This paper presents a holistic model of political economy based on Daoism – the foundational philosophy of classical Chinese epistemology. Daoism is both comprehensive and subtle in its manifestations and applications in all aspects of nature and society. Based on Daoist creation theory of the universe, life theory and five element functioning theory, a holistic model in economics with minimal assumptions and independent of ideology are constructed. Under this framework, different schools of economics, such as neo-liberal, Marxism, and Austrian school, are explored and shed new light on. Economic and financial predictions can be realized in applications to Qi Men Dun Jia. This framework can provide guidelines and inspirations to economic modelling, economic policies formulation and strategy development and guide society towards a more sustainable future.

Keywords: daoism, economics, holistic, philosophy

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2767 Mining News Deserts: Impact of Local Newspaper's Closure on Political Participation and Engagement in Rural Australian Town of Lightning Ridge

Authors: Marco Magasic

Abstract:

This article examines how a local newspaper’s closure impacts the way everyday people in a rural Australian town are informed about and engage with political affairs. It draws on a two-month focused ethnographic study in the outback town of Lighting Ridge, New South Wales and explores people’s media-related practices following the closure of the towns’ only newspaper, The Ridge News, in 2015. While social media is considered to have partly filled the news void, there is an increasingly fragmented and less vibrant local public sphere that has led to growing complacency among individuals about political affairs. Local residents highlight a dearth of reliable, credible information and lament the loss of the newspaper and its role in community advocacy and fostering people’s engagement with political institutions, especially local government.

Keywords: public sphere, political participation, local news, democratic deficit

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2766 Toxic Activity of Biopesticide Metarhizium anisopliae var acridium ‘Green Muscle’ on the Cuticle of the Desert Locust Schistocerca gegaria (Forskål, 1775)

Authors: F. Haddadj, F. Acheuk, S. Hamdi, S. Zenia, A. Smai, H. Saadi, B. Doumandji-Mitiche

Abstract:

Locust is causing significant losses in agricultural production in the countries concerned by the invasion. Up to the present control strategy has consisted only of the spreaders chemicals; they have proven harmful to the environment and taking a conscience prompted researchers and institutions to lean towards the biological control based mostly by using microorganism. It is in that sense is we've made our contribution by the use of a biopesticide which is entomopathogenic fungus Metarhizium anisopliae var acridium ‘Green Muscle’ on part of the cuticle the larval of fifth instar locust Schistocerca gregaria. Preliminary test on the study of the pathogenicity of the bio-control agent, was conducted in the laboratory on L5 S. gregaria, on which we inoculated treatment by direct spraying of the cuticle, 5 days after treatment individuals are sacrificed. Microscopic observation revealed alterations in the architecture of the cuticle which leads to disorganization of cell layers.

Keywords: biopesticide, cuticle, desert locust, effect

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2765 Play, Practice and Perform: The Pathway to Becoming and Belonging as an Engineer

Authors: Rick Evans

Abstract:

Despite over 40 years of research into why women choose not to enroll or leave undergraduate engineering programs, along with the subsequent and serious efforts to attract more women, women receiving bachelor's degrees in engineering in the US have remained disappointingly low. We know that even despite their struggles to become more welcoming and inclusive, engineering programs remain gendered, raced and classed. However, our research team has found that women who participate and indeed thrive in undergraduate engineering project teams do so in numbers that far exceed their participation in undergraduate programs. We believe part of the answer lies in the ways that project teams facilitate experiential learning, specifically providing opportunities for members to play, practice and perform. We employ a multi-case study method and assume a feminist, activist and interpretive perspective. We seek to generate concrete and context-dependent knowledge in order to explore potentially new variables and hypotheses. Our focus is to learn from those select women who are thriving. For this oral or e-poster presentation, we will focus on the results of the second of our semi-structured interviews – the learning journey interview. During this interview, we ask participants to tell us the story/ies of their participation in project teams. Our results suggest these women find joy in their experience of developing and applying engineering expertise. They experience this joy and develop their expertise in the highly patterned progression of play, practice and performance. Play is a purposeful activity in which someone enters an imaginary world, a world not yet real to them. However, this imaginary world is still very much connected to the real world, in this case, a particular kind of engineering, in that the ways of engaging are already established, codified and rule-governed. As such, these women are novices motivated to join a community of actors. Practice, better understood as practices, a count noun, is an embodied, materially interconnected collection of actions organized around the shared understandings of that community of actors. Those shared understandings reveal a social order – a particular field of engineering. No longer novices, these women begin to develop and display their emergent identities as engineers. Perform is activity meant either to demonstrate competence and/or to enable, even teach play and practice to others. As performers, these women participants become models for others. They direct play and practice, contextualizing both within a field of engineering and the specific aims of the project team community. By playing, practicing and performing engineering, women claim their identities as engineers and, equally important, have those identities acknowledged by team members. If we hope to transform our gendered, raced, classed institutions, we need to learn more about women who thrive within those institutions. We need to learn more about their processes of becoming and belonging as engineers. Our research presentation begins with a description of project teams and our multi-case study method. We then offer detailed descriptions of play, practice, and performance using the voices of women in project teams.

Keywords: engineering education, gender, identity, project teams

Procedia PDF Downloads 123