Search results for: qualitative coding
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5120

Search results for: qualitative coding

2480 Adoption and Diffusion of Valuation Standards in the Forensic Accounting Community and in Courts: Facilitating and Inhibiting Factors

Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

Abstract:

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

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

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2479 Teaching Reading in English: The Neglect of Phonics in Nigeria

Authors: Abdulkabir Abdullahi

Abstract:

Nigeria has not yet welcomed phonics into its primary schools. In government-owned primary schools teachers are functionally ignorant of the stories of the reading wars amongst international scholars. There are few or no Nigerian-authored phonics textbooks, and there has been no government-owned phonics curriculum either. There are few or no academic journal articles on phonics in the country and there is, in fact, a certain danger of confusion between phonics and phonetics among Nigerian publishers, authors, writers and academics as if Nigerian teachers of English and the educational policy makers of the country were unaware of reading failures/problems amongst Nigerian children, or had never heard of phonics or read of the stories of the reading wars or the annual phonics test in the United Kingdom, the United States of America and other parts of the world. It is on this note that this article reviews and examines, in the style of a qualitative inquiry, the body of arguments on phonics, and explores the effectiveness of phonics teaching, particularly, in a second-language learning contexts. While the merit of the paper is, perhaps, situated in its supreme effort to draw global attention to reading failures/problems in Nigeria and the ways the situation may affect English language learning, international academic relations and the educational future of the country, it leaves any quantitative verification of its claims to interested quantitative researchers in the world.

Keywords: graphemes, phonics, reading, reading wars, reading theories, phonemic awareness

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2478 Discourses in Mother Tongue-Based Classes: The Case of Hiligaynon Language

Authors: Kayla Marie Sarte

Abstract:

This study sought to describe mother tongue-based classes in the light of classroom interactional discourse using the Sinclair and Coulthard model. It specifically identified the exchanges, grouped into Teaching and Boundary types; moves, coded as Opening, Answering and Feedback; and the occurrence of the 13 acts (Bid, Cue, Nominate, Reply, React, Acknowledge, Clue, Accept, Evaluate, Loop, Comment, Starter, Conclusion, Aside and Silent Stress) in the classroom, and determined what these reveal about the teaching and learning processes in the MTB classroom. Being a qualitative study, using the Single Collective Case Within-Site (embedded) design, varied data collection procedures such as non-participant observations, audio-recordings and transcription of MTB classes, and semi-structured interviews were utilized. The results revealed the presence of all the codes in the model (except for the silent stress) which also implied that the Hiligaynon mother tongue-based class was eclectic, cultural and communicative, and had a healthy, analytical and focused environment which aligned with the aims of MTB-MLE, and affirmed the purported benefits of mother tongue teaching. Through the study, gaps in the mother tongue teaching and learning were also identified which involved the difficulty of children in memorizing Hiligaynon terms expressed in English in their homes and in the communities.

Keywords: discourse analysis, language teaching and learning, mother tongue-based education, multilingualism

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2477 Enhancing Student Learning Experience Online through Collaboration with Pre-Service Teachers

Authors: Jessica Chakowa

Abstract:

Learning a foreign language requires practice that needs to be undertaken beyond the classroom. Nowadays, learners can find a lot of resources online, but it can be challenging for them to find suitable material, receive timely and effective feedback on their progress, and, more importantly practice the target language with native speakers. This paper focuses on the development of interactive activities combined with online tutoring sessions to consolidate and enhance the learning experience of beginner students of French at * University. This project is based on collaboration with four pre-service teachers from a French university. It calls for authentic language learning material, real-life situations, cultural awareness, and aims for the sustainability of learning and teaching. The paper will first present the design of the project as part of a holistic approach. It will then provide some examples of activities before commenting on the learners and the teachers’ experiences based on quantitative and qualitative data obtained through activity reports, surveys and focus groups. The main findings of the study lie in the tension between the willingness to achieve pedagogical goals and to be involved in authentic interactions, highlighting the complementary between the role of the learner and the role of teacher. The paper will conclude on benefits, challenges and recommendations when implementing such educational projects.

Keywords: authenticity, language teaching and learning, online interaction, sustainability

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2476 Steps towards the Development of National Health Data Standards in Developing Countries

Authors: Abdullah I. Alkraiji, Thomas W. Jackson, Ian Murray

Abstract:

The proliferation of health data standards today is somewhat overlapping and conflicting, resulting in market confusion and leading to increasing proprietary interests. The government role and support in standardization for health data are thought to be crucial in order to establish credible standards for the next decade, to maximize interoperability across the health sector, and to decrease the risks associated with the implementation of non-standard systems. The normative literature missed out the exploration of the different steps required to be undertaken by the government towards the development of national health data standards. Based on the lessons learned from a qualitative study investigating the different issues to the adoption of health data standards in the major tertiary hospitals in Saudi Arabia and the opinions and feedback from different experts in the areas of data exchange and standards and medical informatics in Saudi Arabia and UK, a list of steps required towards the development of national health data standards was constructed. Main steps are the existence of: a national formal reference for health data standards, an agreed national strategic direction for medical data exchange, a national medical information management plan and a national accreditation body, and more important is the change management at the national and organizational level. The outcome of this study can be used by academics and practitioners to develop the planning of health data standards, and in particular those in developing countries.

Keywords: interoperabilty, medical data exchange, health data standards, case study, Saudi Arabia

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2475 Studies on Induction of Cytotoxicity Through Apoptosis In Ovarian Cancer Cell Line (CAOV-3) by Chloroform Extract of Artocarpus Kemando Miq

Authors: Noor Shafifiyaz Mohd Yazid, Najihah Mohd Hashim, Hapipah Mohd Ali, Syam Mohan, Rosea Go

Abstract:

Artocarpus kemando is a plant species from Moraceae family. This plant is used as household utensil by the local and the fruits are edible. The plants’ bark was used for the extraction process and yielded the chloroform crude extract which was used to screen for anticancer potential. The cytotoxic effect of the extract on CAOV-3 and WRL 68 cell lines were determined using 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide or MTT assays. Qualitative AO/PI assay was performed to confirm the apoptosis and necrosis process. Meanwhile, the measurement of cell loss, nuclear morphology, DNA content, cell membrane permeability, mitochondrial membrane potential changes and cytochrome c release from mitochondria were detected through cytotoxicity 3 assay. In MTT assay, A. kemando inhibited 50% growth of CAOV-3 cells at 27.9 ± 0:03, 20.1± 0:03, 18.21± 0:04 µg/mL after 24, 48 and 72 hour, respectively. The morphology changes can be seen on CAOV-3 with a production of cell membrane blebbing, cromatin condensation and apoptotic bodies. Evaluation of cytotoxicity 3 on CAOV-3 cells after treated with extract resulting loss of mitochondrial membrane potential and release of cytochrome c from mitochondria. The results demonstrated A. kemando has potentially anticancer agent, particularly on human ovarian cancer.

Keywords: anticancer, Artocarpus kemando, ovarian cancer, cytotoxicity

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2474 Recognition and Enforcement of International Commercial Arbitral Awards in Sri Lanka, A Lesson from Singapore

Authors: Kahandawala Arachchige Thani Chathurika Kahandawala

Abstract:

This research is attempted to analyse, Sri Lanka’s current situation regarding the recognition and enforcement of international commercial arbitration awards. Sri Lanka has been involved with commercial arbitration for a long time period. But there are good and bad legal practices in place in proceedings in Sri Lanka legal system. The common perception and reality of Sri Lanka’s arbitration law and practices regarding recognition and enforcement of international arbitral awards is far behind the international standards. Therefore arbitration as a dispute resolution method has become a time-consuming and costly method in Sri Lanka. This research is employed with the qualitative method based on both primary and secondary resources. This carried out the comparative analysis of recognition and enforcement in international arbitration laws established jurisdiction in Singapore and the United Kingdom, which are known as best counties as a seat of arbitration in Asia and Europe. International conventions, act and all the legal proceedings regarding recognition and enforcement of an international arbitral award in Sri Lanka are going to be discussed in the research. In the Jurisdiction of Sri Lanka, critically need to value an international arbitral award in the domestic legal system. Therefore an award has to be recognised in Sri Lanka. Otherwise, it doesn’t have any value. After recognizing it, court can enforce it. This research intends to provide a comparative analysis to overcome the drawbacks.

Keywords: arbitration, alternative dispute method, recognition and enforcement, foreign arbitral awards, Sri Lankan legal system, arbitral award in Singapore

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2473 Healing in Lourdes: Qualitative Research with Pilgrims and Their Carers

Authors: Emmylou Rahtz, Sarah Goldingay, Sara Warber, Ann Arbor, Paul Dieppe

Abstract:

Introduction: Lourdes is a Catholic, Marian healing venue in South West France. Many miraculous cures have been attributed to visits there. In addition, many visitors seem to experience improvements in health and wellbeing, in the absence of a cure of disease. We wanted to investigate that phenomenon. Methods: We spent 10 days in Lourdes in 2017, carrying out ethnographic research, talking to many visitors, and carrying out formal, recorded interviews with several pilgrims, doctors, nurses, helpers, and priests. Results: Profound experiences and improvements in health and wellbeing were commonly reported. A number of ‘noetic’ experiences were also described. The paper will illustrate these phenomena. In addition, many participants in the research talked about why being in Lourdes was so beneficial to them. The community spirit, ethos of prayer, flow, synchronicity, and ability to find new meaning for life’s ills were cited as likely reasons. Conclusions: We believe that the ‘real miracle’ of Lourdes is the fact that of the many hundreds of thousands of people who go there each year, many find great benefit in health and wellbeing. It is likely that this is due to the ethos of the place, the community spirit, non-judgmental approach and loving acceptance of all aspects of humanity. Acknowledgments: We thank the BIAL foundation for generous funding of this research, and Dr. Alessandro de Franciscis and his team for facilitating our work, as well as all those who participated.

Keywords: healing, miracles, noetic experiences, wellbeing

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2472 The Imagined Scientific Drawing as a Representative of the Content Provided by Emotions to Scientific Rationality

Authors: Dení Stincer Gómez, Zuraya Monroy Nasr

Abstract:

From the epistemology of emotions, one of the topics of current reflection is the function that emotions fulfill in the rational processes involved in scientific activity. So far, three functions have been assigned to them: selective, heuristic, and carriers of content. In this last function, it is argued that emotions, like our perceptual organs, contribute relevant content to reasoning, which is then converted into linguistic statements or graphic representations. In this paper, of a qualitative and philosophical nature, arguments are provided for two hypotheses 1) if emotions provide content to the mind, which then translates it into language or representations, then it is important to take up the idea of the Saussurean linguistic sign to understand this process. This sign has two elements: the signified and the signifier. Emotions would provide meanings, and reasoning creates the signifier, and 2) the meanings provided by emotions are properties and qualities of phenomena generally not accessible to the sense organs. These meanings must be imagined, and the imagination is nurtured by the feeling that "maybe this is the way." One way to access the content provided by emotions can be through imagined scientific drawings. The atomic models created since Thomson, the structure of crystals by René Just, the representations of lunar eclipses by Johannes, fractal geometry, and the structure of DNA, among others, have resulted fundamentally from the imagination. These representations, not provided by the sense organs, seem to come from the emotional involvement of scientists in their desire to understand, explain and discover.

Keywords: emotions, epistemic functions of emotions, scientific drawing, linguistic sign

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2471 Phytochemical Screening, Antioxidant Potential, and Mineral Composition of Dried Abelmoschus esculentus L. Fruits Consume in Gada Area of Sokoto State, Nigeria

Authors: I. Sani, F. Bello, I. M. Fakai, A. Abdulhamid

Abstract:

Abelmoschus esculentus L. fruit is very common especially in northern part of Nigeria, but people are ignorant of its medicinal and pharmacological benefits. Preliminary phytochemical screening, antioxidant potential and mineral composition of the dried form of this fruit were determined. The Phytochemical screening was conducted using standard methods. Antioxidant potential screening was carried out using Ferric Reducing Antioxidant Power Assay (FRAP) method, while, the mineral compositions were analyzed using an atomic absorption spectrophotometer by wet digest method. The result of the qualitative phytochemical screening revealed that the fruits contain saponins, flavonoids, tannins, steroids, and terpenoids, while, anthraquinone, alkaloids, phenols, glycosides, and phlobatannins were not detected. The quantitative analysis revealed that the fruits contain saponnins (380 ± 0.020 mg/g), flavonoids (240±0.01 mg/g), and tannins (21.71 ± 0.66 mg/ml). The antioxidant potential was determined to be 54.1 ± 0.19%. The mineral composition revealed that 100 g of the fruits contains 97.52 ± 1.04 mg of magnesium (Mg), 94.53 ± 3.21 mg of calcium (Ca), 77.10 ± 0.79 mg of iron (Fe), 47.14 ± 0.41 mg of zinc (Zn), 43.96 ± 1.49 mg of potassium (K), 42.02 ± 1.09 mg of sodium (Na), 0.47 ± 0.08 mg of copper (Cu) and 0.10 ± 0.02 mg of lead (Pb). These results showed that the Abelmoschus esculentus L. fruit is a good source of antioxidants, and contains an appreciable amount of phytochemicals, therefore, it has some pharmacological attributes. On the other side, the fruit can serve as a nutritional supplement for Mg, Ca, Fe, Zn, K, and Na, but a poor source of Cu, and contains no significant amount of Pb.

Keywords: Abelmoschus esculentus Fruits, antioxidant potential, mineral composition, phytochemical screening

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2470 Development of Building Information Modeling in Property Industry: Beginning with Building Information Modeling Construction

Authors: B. Godefroy, D. Beladjine, K. Beddiar

Abstract:

In France, construction BIM actors commonly evoke the BIM gains for exploitation by integrating of the life cycle of a building. The standardization of level 7 of development would achieve this stage of the digital model. The householders include local public authorities, social landlords, public institutions (health and education), enterprises, facilities management companies. They have a dual role: owner and manager of their housing complex. In a context of financial constraint, the BIM of exploitation aims to control costs, make long-term investment choices, renew the portfolio and enable environmental standards to be met. It assumes a knowledge of the existing buildings, marked by its size and complexity. The information sought must be synthetic and structured, it concerns, in general, a real estate complex. We conducted a study with professionals about their concerns and ways to use it to see how householders could benefit from this development. To obtain results, we had in mind the recurring interrogation of the project management, on the needs of the operators, we tested the following stages: 1) Inculcate a minimal culture of BIM with multidisciplinary teams of the operator then by business, 2) Learn by BIM tools, the adaptation of their trade in operations, 3) Understand the place and creation of a graphic and technical database management system, determine the components of its library so their needs, 4) Identify the cross-functional interventions of its managers by business (operations, technical, information system, purchasing and legal aspects), 5) Set an internal protocol and define the BIM impact in their digital strategy. In addition, continuity of management by the integration of construction models in the operation phase raises the question of interoperability in the control of the production of IFC files in the operator’s proprietary format and the export and import processes, a solution rivaled by the traditional method of vectorization of paper plans. Companies that digitize housing complex and those in FM produce a file IFC, directly, according to their needs without recourse to the model of construction, they produce models business for the exploitation. They standardize components, equipment that are useful for coding. We observed the consequences resulting from the use of the BIM in the property industry and, made the following observations: a) The value of data prevail over the graphics, 3D is little used b) The owner must, through his organization, promote the feedback of technical management information during the design phase c) The operator's reflection on outsourcing concerns the acquisition of its information system and these services, observing the risks and costs related to their internal or external developments. This study allows us to highlight: i) The need for an internal organization of operators prior to a response to the construction management ii) The evolution towards automated methods for creating models dedicated to the exploitation, a specialization would be required iii) A review of the communication of the project management, management continuity not articulating around his building model, it must take into account the environment of the operator and reflect on its scope of action.

Keywords: information system, interoperability, models for exploitation, property industry

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2469 Corporate Governance Reforms in a Developing Economy: Making a Case for Upstream and Downstream Interventions

Authors: Franklin Nakpodia, Femi Olan

Abstract:

A blend of internal factors (firm performance, internal stakeholders) and external pressures (globalisation, technology, corporate scandals) have intensified calls for corporate governance reforms. While several countries and their governments have responded to these calls, the effect of such reforms on corporate governance systems across countries remains mixed. In particular, the literature reports that the effectiveness of corporate governance interventions in many developing economies is limited. Relying on the corporate governance system in Africa’s largest economy (Nigeria), this research addresses two issues. First, this study explores why previous corporate governance reforms have failed and second, the article investigates what reforms could improve corporate governance practices in the country. In addressing the above objectives, this study adopts a qualitative approach that permits data collection via semi-structured interviews with 21 corporate executives. The data supports the articulation of two sequential levels of reforms (i.e., the upstream and downstream reforms). The upstream reforms focus on two crucial but often overlooked areas that undermine reform effectiveness, i.e., the extent of government commitment and an enabling environment. The downstream reforms combine awareness and regulatory elements to proffer a path to robust corporate governance in the country. Furthermore, findings from this study stress the need to consider the use of a bottom-up approach to corporate governance practice and policymaking in place of the dominant top-down strategy.

Keywords: bottom-up approach, corporate governance, reforms, regulation

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2468 The Relationship Between Multiculturalism, Religion and Ethnic Relations in Nigeria

Authors: Ahmed Usman, Kaduna State University

Abstract:

This paper explores the intricate relationship between multiculturalism, religion, and ethnic relations, aiming to understand how these elements interact within diverse societies. Multiculturalism, as a societal framework, advocates for the coexistence of diverse cultures, encouraging respect and recognition of different cultural identities. Religion often plays a significant role in shaping cultural identity and influencing values, behaviors, and social norms. Ethnic relations, the dynamics between different ethnic groups, are deeply affected by both multicultural policies and religious practices. The researchers investigate how multicultural policies can either foster harmonious ethnic relations or exacerbate tensions, depending on their implementation and societal reception. It also delves into the role of religion in either bridging or widening ethnic divides. Few studies have focused on the phenomenon. This study highlights the conditions under which multiculturalism and religious diversity contribute to social cohesion through qualitative research methodology in Nigeria. The study findings underscore the importance of inclusive policies, interfaith dialogue, and education in promoting positive ethnic relations in multicultural settings. This research contributes to the broader understanding of how multiculturalism and religion intersect to influence ethnic dynamics, offering insights for policymakers and community leaders aiming to cultivate harmonious, inclusive societies.

Keywords: multiculturalism, religion, ethnic relations, Nigeria

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2467 Beyond the Dust: Workers' Perspectives on Enhancing Silica Exposure Control in Tunnel Construction

Authors: Frederick Anlimah, Vinod Gopaldasani, Catherine MacPhail, Brian Davies

Abstract:

The construction industry, particularly tunnel construction, exposes workers to respirable crystalline silica (RCS), which can cause incurable illnesses such as silicosis and lung cancer. Despite various control measures, exposures remain inadequately controlled. This research aimed to examine what workers on a tunnelling project in Australia think should be done to reduce exposure to dust to protect them from RCS exposure. A qualitative research approach consisting of interviews and focus group discussions was employed for this research. The preliminary analysis of the data reveals a diverse array of solutions proposed to address the different sociotechnical factors that present challenges for effectively reducing dust exposure. Solutions are proposed to address challenges such as cost, time pressure, low-risk perception, inadequate awareness, inadequate enforcement and compliance with personal protective equipment. The findings highlight the need to make dust control a level playing field for all contractors during the bidding process, with more collaboration and enforcement after the signing of contracts. The research highlights that although improvements have been made in the past years regarding dust controls, many opportunities exist to reduce worker exposure to RCS.

Keywords: tunnel, respirable crystalline silica, RCS, dust exposure, personal protective equipment, worker perspectives

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2466 Assessment of Academic Knowledge Transfer Channels in Field of Environment

Authors: Jagul Huma Lashari, Arabella Bhutto

Abstract:

Last few years have shown increased an interest of researchers in knowledge and technology transfer. However, facts show fewer types of knowledge transfer practices in the developing countries. This article focuses on assessment transfer channels of academic research produced by highly qualified academicians working in universities in Sindh offering degrees in field of an Environment in Sindh Pakistan. The academic field has been chosen because in field of the environment there is alarming need of research into practice for sustainable development. Using case study approach; in this research qualitative interviews have been conducted from PhD faculty members working in the universities offering degrees in field of environment. Obtained data is analyzed using descriptive statistics and chi-square test with the help of statistical packages for social sciences (SPSS). Research explored 31 channels of academic knowledge transfer from detailed review of literature and exploratory interviews with participants. Identified knowledge transfer channels have been grouped together in 6 groups of knowledge transfer channels; As knowledge transfer through publications, networking, mobility of researchers, joint research, intellectual property and co-operations. Results revealed that academic knowledge have been transferred through publications, networking, and co-operation. However, less number of academic knowledge has been transferred through groups of knowledge transfer channels such as Intellectual Property and joint research.

Keywords: environment, research knowledge, transfer channels, universities

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2465 Early Childhood Practitioners' Perceptions on Continuous Professional Development Opportunities and Its Potential for Career Progression to Leadership Roles in Singapore

Authors: Lin Yanyan

Abstract:

This research set out to understand early childhood practitioners’ perceptions of continuous professional development (CPD) opportunities and its relationship to career progression and leadership roles in Singapore. The small-scale qualitative inductive study was conducted in two phases. Phase one used close-ended questionnaires with a total of 24 early years practitioner participants, while phase two included a total of 5 participants who were invited to participate in the second part of the data collection. Semi-structured interviews were used at phase two to elicit deeper responses from parents and teachers. Findings from the study were then thematically coded and analysed. The findings from both questionnaires and interviews showed that early years practitioners perceived CPD to be important to their professional growth, but there was no conclusive link that CPD necessarily led to the progression of leadership roles in the early years. Participants experience of CPD was strongly determined by their employer- the preschool operator, being government-funded or a private entity, which resulted in key differences emerging between their responses. Participants also experienced road blocks in their pursuit of CPD, in the form of staff shortage, budget constraints and lack of autonomy as their employers imposed specific CPD courses on them to suit the organisational needs, rather than their personal or professional needs.

Keywords: continuous professional development (CPD), early years practitioners (EYP), career progression, leadership

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2464 Form of Social Quality Moving Process of Suburb Communities in a Changing World

Authors: Supannee Chaiumporn

Abstract:

This article is to introduce the meaning and form of social quality moving process as indicated by members of two suburb communities with different social and cultural contexts. The form of social quality moving process is very significant for the community and social development, because it will make the people living together with sustainable happiness. This is a qualitative study involving 30 key-informants from two suburb communities. Data were collected though key-informant interviews, and analyzed using logical content description and descriptive statistics. This research found that on the social quality component, the people in both communities stressed the procedure for social quality-making. This includes the generousness, sharing and assisting among people in the communities. These practices helped making people to live together with sustainable happiness. Living as a family or appear to be a family is the major social characteristic of these two communities. This research also found that form of social quality’s moving process of both communities stress relation of human and nature; “nature overpower humans” paradigm and influence of religious doctrine that emphasizes relations among humans. Both criteria make the form of social’s moving process simple, adaptive to nature and caring for opinion sharing and understanding among each other before action. This form of social quality’s moving process is composed of 4 steps; (1) awareness building, (2) motivation to change, (3) participation from every party concerned (4) self-reliance.

Keywords: social quality, form of social quality moving process, happiness, different social and cultural context

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2463 The Mediating Effect of Taxpayers’ Compliance on Internal Business Process-Tax Revenue Relationship: A Case Study at the Directorate General of Taxation in Indonesia

Authors: Efrizal, Ferdiansyah, Noorlailie Soewarno, Bambang Tjahjadi

Abstract:

Tax revenue plays an important role in the State Budget of the Government of Indonesia (GOI). The GOI keeps raising tax revenue portion of the Budget from year to year. The low tax ratio of 11 percent in Indonesia shows a big opportunity to collect taxes in the future. The Directorate General of Taxation (DGT) is the institution mandated by the Law to collect tax revenue. This is a case study using quantitative and qualitative approaches. This study introduces contingent factors of taxpayers’ compliance as the mediating variable and internal business process as the independent variable. This study aims to empirically test the contingency theory, especially the mediating effect of taxpayers’ compliance on internal business process-tax revenue relationship. Internal business processes of the DGT include servicing, counseling, expanding, supervising, inspecting, and enforcing. The secondary data of 31 regional offices representing 293 tax offices in Indonesia was collected and analyzed using Partial Least Square. The result showed the following: (1) internal business process affected tax revenue; (2) taxpayers’ compliance did not mediate internal business processes - tax revenue relationship, and (3) taxpayers’ compliance affected tax revenue. In-depth interviews revealed that the DGT needs to make more innovations in business processes in the future.

Keywords: innovations, internal business process, taxpayers’ compliance, tax revenue

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2462 Assessing the Attitude and Belief towards Online Advertisement in Pakistan and China Mainland

Authors: Prih Bukhari

Abstract:

The purpose of the proposed paper is to determine if the perception of online advertisement formed due to attitude and belief vary among two different countries or not. Specifically, it seeks to find out how people from China and Pakistan perceive online advertisement. Public attitude and belief towards advertising have been a focus of attention to explore a path to a better strategy of advertising. The ‘belief’ factor was analyzed through 4 items, i.e., product information, entertainment, and increase in economy’ whereas, the ‘attitude’ factor was analyzed thorough questions based on 4 items, i.e. ‘overall, I consider online advertising a good thing’; 'overall, I like online advertising’; ‘'I consider online advertising very essential’; and 'I would describe my overall attitude toward online advertising very favorably’. As such, it provides theoretical basis to explain similarities and differences of beliefs and attitude towards advertising across the two countries. Given its mixed method approach, both quantitative and qualitative method is used to carry out research. A questionnaire-based survey and focus group interviews were conducted. The sample size was of 500 participants. For analysis survey copies were then collected from which 497 were received whereas focus group interviews were collected from both nations. The findings showed that the belief factor among both countries had no significant relation with the perception of online advertisement. However, the attitude had a significant relation with the perception about online advertisement. Also it was observed that despite of different backgrounds, perception about online advertisement based on beliefs and attitude were found largely to be similar. Implications and future studies are provided.

Keywords: attitude, belief, online advertisement, perception

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2461 Teaching for Gender and Sexual Diversity in South African Primary Schools

Authors: Shakila Singh, Devanya Reddy, Navisha Sewnath

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Children spend a substantial time at school, and their awareness and construction of sexual identities are significantly impacted by their teachers. South African primary schools locate sex and sexuality education in the Life Orientation (LO), leaving all engagement with issues of identity and diversity in the domain of LO teachers. This paper examines the views and experiences of selected teachers regarding their engagement with sexual diversity in a primary school in South Africa. This is a small-scale qualitative study. The sample comprised twelve teachers (including non-LO teachers), and the main research method was a semi-structured interview. The findings show that the teachers have limited understanding of sexual diversity. They mostly hold heteronormative and moralistic views, negate children's sexuality, and they are awkward about acknowledging and discussing diverse sexualities. We argue that teachers need to reflect on their own conservative socialisation and moral judgements, address their discomfort concerning addressing issues of sex and sexual diversity with children, and create an environment for children to construct their sexualities within a supportive context. Teacher Education must, therefore, prepare teachers in a manner that recognises the complex ways gender and sexuality infuse all aspects of learners' lives and prepare all teachers for a non-judgmental approach to sexual inclusion that challenges heteronormativity in primary school.

Keywords: primary school, sexuality education, sexual diversity, teachers

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2460 Fiber Braggs Grating Sensor Based Instrumentation to Evaluate Postural Balance and Stability on an Unstable Platform

Authors: K. Chethana, A. S. Guru Prasad, H. N. Vikranth, H. Varun, S. N. Omkar, S. Asokan

Abstract:

This paper describes a novel application of Fiber Braggs Grating (FBG) sensors on an unstable platform to assess human postural stability and balance. The FBG sensor based Stability Analyzing Device (FBGSAD) developed demonstrates the applicability of FBG sensors in the measurement of plantar strain to assess the postural stability of subjects on unstable platforms during different stances in eyes open and eyes closed conditions on a rocker board. Comparing the Centre of Gravity (CG) variations measured on the lumbar vertebra of subjects using a commercial accelerometer along with FBGSAD validates the study. The results obtained depict qualitative similarities between the data recorded by both FBGSAD and accelerometer, illustrating the reliability and consistency of FBG sensors in biomechanical applications for both young and geriatric population. The developed FBGSAD simultaneously measures plantar strain distribution and postural stability and can serve as a tool/yardstick to mitigate space motion sickness, identify individuals who are susceptible to falls and to qualify subjects for balance and stability, which are important factors in the selection of certain unique professionals such as aircraft pilots, astronauts, cosmonauts etc.

Keywords: biomechanics, fiber bragg gratings, plantar strain measurement, postural stability analysis

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2459 The Meta–Evaluation of Master Degree Theses in Science Program of Evaluation Methodology, Srinakharinwirot University

Authors: Panwasn Mahalawalert

Abstract:

The objective of this study was to meta-evaluation of Master Degree theses in Science Program of Evaluation Methodology at Srinakharinwirot University, published during 2008-2011. This study was summative meta-evaluation that evaluated all theses of Master Degree in Science Program of Evaluation Methodology. Data were collected using the theses characteristics recording form and the evaluation meta-evaluation checklist. The collected data were analyzed by two parts: 1) Quantitative data were analyzed by descriptive statistics presented in frequency, percentages, mean, and standard deviation and 2) Qualitative data were analyzed by content analysis. The results of this study were found the theses characteristics was results revealed that most of theses were published in 2011. The largest group of theses researcher were female and were from the government office. The evaluation model of all theses were Decision-Oriented Evaluation Model. The objective of all theses were evaluate the project or curriculum. The most sampling technique were used the multistage random sampling technique. The most tool were used to gathering the data were questionnaires. All of the theses were analysed by descriptive statistics. The meta-evaluation results revealed that most of theses had fair on Utility Standards and Feasibility Standards, good on Propriety Standards and Accuracy Standards.

Keywords: meta-evaluation, evaluation, master degree theses, Srinakharinwirot University

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2458 An Application of E-Learning Technology for Students with Deafness and Hearing Impairment

Authors: Eyup Bayram Guzel

Abstract:

There have been growing awareness that technology offers unique and promising advantages by offering up-to-data educational materials in promoting teaching and learning materials, new strategies for building enhanced communication environment for people with disabilities and specifically for this study concentrated on the students with deafness and hearing impairments. Creating e-learning environment where teachers and students work in collaboration to develop better educational outcomes is the foremost reason of conducting this research. This study examined the perspectives of special education teachers’ regarding an application of e-learning software called Multimedia Builder on the students with deafness and hearing impairments. Initial and follow up interviews were conducted with 15 special education teachers around the scope of qualitative case study. Grounded approach has been used to analyse and interpret the data. The research results revealed that application of Multimedia Builder software were influential on reading, sign language, vocabulary improvements, computer and ICT usage developments and on audio-visual learning achievements for the advantages of students with deafness and hearing impairments. The implications of the study encouraged the ways of using e-learning tools and strategies to promote unique and comprehensive learning experiences for the targeted students and their teachers.

Keywords: e-learning, special education, deafness and hearing impairment, computer-ICT usage.

Procedia PDF Downloads 426
2457 Impact of Curriculum Politicization on the Teaching-Learning Process in 'Patriotism-Building', Compulsory History Courses in Bangladesh's Higher Education

Authors: Raiya Kishwar Ashraf

Abstract:

The National University, the largest public educational institution in Bangladesh, recently made it mandatory for all students to study a course in Bangladesh‘s history of the 1971 Liberation War. This introduction was accompanied by massive political, financial and academic movement that allocated resources towards achieving greater awareness of the country‘s spirit, goals of liberation and patriotism among the youth. This study argues that the infrastructure and political economy around the course heavily politicizes the education system and more specifically the teaching and learning the process. By conducting a qualitative study in three affiliated colleges under the National University, this study aimed to explore the extent to which politicization affected higher education curriculum, especially history education in Bangladesh. The findings revealed significant levels of politicization and structural constraints present in the process that restricts the teacher and student engagement with course materials. The results of this study are useful for curriculum designers and higher education teachers and staffs who wish to develop content and deliver education that promotes critical inquiry among students. The findings further shed light on the importance of identifying and addressing political influences in education curriculum and programme development.

Keywords: Bangladesh higher education, critical thinking, curriculum politicization, history curriculum, National University, teaching-learning method

Procedia PDF Downloads 301
2456 First 1000 Days of Life: Mothers' Economic Hardship of Caring for Their Babies

Authors: Athena Pedro, Laura Bradfield, Mike Dare, Zandile Bantwana, Ashley Nayman

Abstract:

The purpose of the research was to explore mother’s unique experience and knowledge of mothering in the first 1000 day of their child’s life, from birth to age 2. The study used a qualitative research methodology with an exploratory research design. A sample of 12 mothers was used, comprising different racial backgrounds from low income areas in the Western Cape. The data was collected by means of semi-structured, in-depth interviews, which were transcribed verbatim, analysed using Braun’s and Clark’s (2006) six phases of thematic analysis. Some of the findings revealed that the mothers who participated in the study were consistently unable to feed their children and themselves due to profound and extreme situations of poverty, stress, and lack of infrastructural support. These mothers residing in low-income communities are not adequately supported both financially and socially and are often unable to meet the needs of their infants within the first 1000 days. Given the consequential nature of this period, it is imperative that mothers are able to access such support. Single mothers especially are in need of social and financial support. Appropriate interventions are required to assist mothers generally but more specifically, mothers who have children within the first 1000 days of life. By implementing appropriate interventions to address these needs, it will assist mothers to ensure optimal developmental growth of their children. This will positively impact the developmental trajectory of children in South Africa.

Keywords: caring, economic hardship, first one thousand days, mothers

Procedia PDF Downloads 123
2455 Case Study: 3000acres Facilitating Urban Agriculture in Melbourne, Australia

Authors: Philippa Anne French

Abstract:

This paper presents a case study of 3000acres, a for-purpose organisation established in 2013 to improve the health of Melbournians by enabling them to grow more of their own food. Over the past four years, the organisation has encountered a number of barriers, both obvious and less obvious, which discourage communities from beginning their own food-growing projects. These include soil contamination, planning policies, public perception and access to land. 3000acres has been working to remove these barriers if possible, or otherwise to find ways around them. Strategies have included the use of removable planter boxes on temporarily vacant land, separating the site soil from above-ground garden beds, writing planning exemptions, developing relationships with land management authorities and recording both the quantitative and qualitative products of food gardens in Melbourne. While creating change in policy and legal requirements will be a gradual process, discernable progress has been made in the attitudes of land management authorities and the establishment of new food gardens is becoming easier. Over the past four years, 3000acres has supported the establishment of 14 food gardens in and around Melbourne, including public community gardens, fenced community gardens and urban farms supplying food to a food relief organisation.

Keywords: case study, community gardens, land access, land contamination, urban agriculture

Procedia PDF Downloads 163
2454 Exploring Career Guidance Program for Students with Special Needs

Authors: Rahayu Azkiya

Abstract:

Career guidance is an integral part of education that aims to help students understand their interests, talents, and potential and provide direction in choosing an appropriate career path. Approximately 76 million people are working out of 17 million people with disabilities in 2022, and this number has become a focal point as career guidance is crucial among people with special needs. Therefore, this study explores how the career guidance program is implemented and what challenges are faced by teachers. This study employs a qualitative case study in one of the senior high schools for special needs (SMLB) in Depok, Indonesia. Meanwhile, the data analysis was done through thematic analysis. Data has been obtained through the interviews of two teachers who focused on the physically impaired and deaf. The results of this study show that (1) the school has implemented career guidance well, the students were selected in the first year to look for their talents and interests, and for the second and third years, students are trained to master their abilities. (2) There are still many challenges teachers face in implementing career guidance programs, such as a need for more human resources for both students and teachers, high curriculum demands, and simple facilities that hinder student progress. Therefore, this research shows that every child is unique, so schools must meet the standards of student needs and re-evaluate the various challenges that teachers and students still face. This research is expected to serve as an analysis material for the government's policy towards special needs schools in Indonesia.

Keywords: Students with Special Needs, Career Guidance Program, Implementation, Challenges

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2453 The Quality of Public Space in Mexico City: Current State and Trends

Authors: Mildred Moreno Villanueva

Abstract:

Public space is essential to strengthen the social and urban fabric and the social cohesion; there lies the importance of its study. Hence, the aim of this paper is to analyze the quality of public space in the XXI century in both quantitative and qualitative terms. In this article, the concept of public space includes open spaces such as parks, public squares and walking areas. To make this analysis we take Mexico City as the case study. It has a population of nearly 9 million inhabitants and it is composed of sixteen boroughs. For this analysis, we consider both, existing public spaces and the government intervention for building and improvement of new and existent public spaces. Results show that on the one hand, quantitatively there is not an equitable distribution of public spaces because of both, the growth of the city itself, as well as for the absence of political will to create public spaces. Another factor is the evolution of this city, which has been growing merely in a 'patched pattern', where public space has played no role at all with a total absence of urban design. On the other hand, qualitatively, even the boroughs with the most public spaces have not shown interest in making these spaces qualitatively inclusive and open to the general population aiming for integration. Therefore, urban projects that privatize public space seem to be the rule, rather than a rehabilitation effort of the existent public spaces. Hence, state intervention should reinforce its role as an agent of social change acting in the benefit of the majority of the inhabitants with the promotion of more inclusive public spaces.

Keywords: exclusion, inclusion, Mexico City, public space

Procedia PDF Downloads 606
2452 Key Drivers Motivating Prospective International Students to Study Abroad and Their Attitude to University Rankings

Authors: Dasha Karzunina, Laura Bridgestock

Abstract:

Our oral presentation will be based on our qualitative and quantitative findings into motivations and challenges faced by international and UK students when choosing a university abroad. The insight was gathered through a series of over 60 focus groups held with prospective university students all over the world, including masters and PhD applicants. We spoke to students face-to-face in Latin America, North American, India, China, South East Asia and the major European cities. A survey was carried out alongside, to gather additional insight on their priorities and attitudes to universities’ reputation, collecting over 1,800 responses. The session’s aims are to break down some of the myths about the perspectives of international students and inform university leaders interested in recruiting more highly talented students from abroad and those currently working with international students. As a provider of one of the most demanded resources in higher education, QS World University Rankings, we specialize in understanding universities’ performance, their institutional brand and the impact of rankings on student recruitment. We therefore feel we are well placed to carry out and present this research. We hope for our findings to act as a bridge between bright students and their future universities abroad. We intend for our session to be interactive and so are happy to go into more depth on any of the destinations we visited, depending on what the audience is most interested in and which questions we receive.

Keywords: international student recruitment, market research, rankings, study abroad

Procedia PDF Downloads 226
2451 Nurse Metamorphosis: Lived Experience in the RN HEALS Proram

Authors: Dennis Glen G. Ramos, Angelica S. Mendoza, Juliene Marie A. Alvarez, Claudette A. Nagal, Kayzee C. Blanza, Jayson M. Narbonita, John Anthony D. Dayot, Rebecca M. Reduca, Jermaine Jem M. Flojo, Michael E. Resultan, Clyde C. Fomocod, Cindy A. Vinluan, Jeffrie Aleona Mari C. Maclang

Abstract:

RN HEALS, an acronym for Registered Nurses for Health Enhancement and Local Service, is expected to address the shortage of skilled and experienced nurses in 1,221 rural and unserved or underserved communities for one year. The study would like to explore the lived experiences of the nurses deployed under this program.The study is a Descriptive Qualitative Research. Interview was utilized as a data gathering tool. Six community nurses who are deployed under the RN HEALS program are included in the study. Van Kaam method was used as data management. Data gathering was done from October to December 2013.Two themes emerged in the study; Value and Challenge. Under Value, it had three sub-themes; Job Satisfaction, Upholding Competency, including Personal Development and Professional Growth, and Employability. While under Challenge, it had one sub-theme, Job Stress. The study concludes that nurses adapt to strategies to pursue personal and professional competence and an evolutionary journey. The researchers recommend that Health Administrators improve the work environment of nurses to lessen the challenges experienced by nurses.

Keywords: lived experience, RN HEALS, health enhancement, local service

Procedia PDF Downloads 497