Search results for: Alon Gelbman
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10

Search results for: Alon Gelbman

10 Community Based Heritage Tourism in the Old City of Nazareth

Authors: Alon Gelbman, Daniel Laven

Abstract:

The paper focuses on a case study of a small-scale heritage tourism venture that seeks to influence tourism development in Nazareth’s old city. This is an exploratory case study that uses qualitative research methods including extensive participant observation and in-depth interviews with the venture’s senior management group and selected employees. Study findings indicate a model of the relationship between community-based tourism development, heritage, and peace-building in a city that has experienced a wide range of cross-cultural conflicts. This model represents an alternative view to the notion that heritage serves to enhance differences and dissonance between different cultural groups. In contrast, findings from this study suggest that heritage in the form of tourism; can help create shared interests between different communities in settings characterized by cross-cultural conflict. This model represents an alternative view to the notion that heritage serves to enhance differences and dissonance between different cultural groups. In contrast, findings from this study suggest that heritage in the form of tourism; can help create shared interests between different communities in settings characterized by cross-cultural conflict.

Keywords: cultural heritage tourism, tourism and peace, community-based tourism, sustainable tourism, cross-cultural conflict, Nazareth historic city

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9 Harmony of Paradox and Contradiction: Communication between Human Beings and God according to Hermann Cohen’s Jewish Philosophy

Authors: Talya Alon-Altman

Abstract:

This article examines communication between a human being and God in the Jewish philosophy of the German-Jewish philosopher, Hermann Cohen (1842–1918). It observes Cohen’s Jewish philosophy in light of communication theories, using the theoretical wealth of a relatively new discipline – communication, in order to deepen the philosophical and theological discussion. This new perspective enriches our view of philosophy, theology, and offers a fresh and novel approach to the philosophical and theological study of communication, and media theology in particular.

Keywords: hermann cohen, media theology, modern jewish philosophy, jewish philosphy, communication

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8 Impairments Correction of Six-Port Based Millimeter-Wave Radar

Authors: Dan Ohev Zion, Alon Cohen

Abstract:

In recent years, the presence of short-range millimeter-wave radar in civil application has increased significantly. Autonomous driving, security, 3D imaging and high data rate communication systems are a few examples. The next challenge is the integration inside small form-factor devices, such as smartphones (e.g. gesture recognition). The main challenge is implementation of a truly low-power, low-complexity high-resolution radar. The most popular approach is the Frequency Modulated Continuous Wave (FMCW) radar, with an analog multiplication front-end. In this paper, we present an approach for adaptive estimation and correction of impairments of such front-end, specifically implemented using the Six-Port Device (SPD) as the multiplier element. The proposed algorithm was simulated and implemented on a 60 GHz radar lab prototype.

Keywords: radar, FMCW Radar, IQ mismatch, six port

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7 Exploring the Landscape of Information Visualization through a Mark Lombardi Lens

Authors: Alon Friedman, Antonio Sanchez Chinchon

Abstract:

This bibliometric study takes an artistic and storytelling approach to explore the term ”information visualization.” Analyzing over 1008 titles collected from databases that specialize in data visualization research, we examine the titles of these publications to report on the characteristics and development trends in the field. Employing a qualitative methodology, we delve into the titles of these publications, extracting leading terms and exploring the cooccurrence of these terms to gain deeper insights. By systematically analyzing the leading terms and their relationships within the titles, we shed light on the prevailing themes that shape the landscape of ”information visualization” by employing the artist Mark Lombardi’s techniques to visualize our findings. By doing so, this study provides valuable insights into bibliometrics visualization while also opening new avenues for leveraging art and storytelling to enhance data representation.

Keywords: bibliometrics analysis, Mark Lombardi design, information visualization, qualitative methodology

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6 Teachers' Disability Disclosure: A Multiple Perspective

Authors: N. Tal-Alon, O. Shapira-Lishchinsky

Abstract:

Disability disclosure is one of the most complicated dilemmas that people with invisible disabilities face. There are only a few research studies that have focused on the difficulties and dilemmas of teachers who have different disabilities. In addition, there are currently no research studies focusing specifically on the different aspects of disability disclosure, which are unique to teachers. This research has, therefore, broadened the knowledge base and understanding of the dilemma of disability disclosure among teachers with invisible physical disabilities. In addition, it has shed light on the ways this issue is perceived by different groups: the perspective of school principals, the perspective of colleagues, and the perspective of teachers with physical disabilities themselves. The study sample included 12 teachers with invisible physical disabilities, 10 school principals who employ at least one teacher with an invisible physical disability, and 10 professional colleagues of at least one teacher with an invisible physical disability. This particular research study was conducted using a qualitative approach through the Narralizer computer program based on a series of in-depth interviews. The data analysis was carried out by grouping major points of interest into specific categories and sub-categories. The findings of this research suggest that teachers with disabilities struggle with the dilemma of whether or not to reveal their disability to the school staff and to their students. It was found that there were considerable differences between the issues that faculty members considered regarding this dilemma and the ones that teachers with disabilities considered. While the principals and professional colleagues focused solely on their own interests, the teachers with a disability emphasized more on the ways that they might have a positive influence on their students, as well as their own individual interests. In addition, school principals on a whole tended to view negatively the option of disclosing the disability to the students and were often critical towards teachers who concealed their disability from the school staff. The importance of this research is in its potential to influence policy decisions that can be implemented by the Ministry of Education regarding the support system for teachers with invisible physical disabilities.

Keywords: education, employment, invisible disabilities, teachers

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5 Occurrence and Fate of EDCs in Wastewater and Aquatic Environments in the West Bank of Palestine

Authors: Wa`d Odeh, Alon Tal, Alfred Abed Rabbo, Nader Al Khatib, Shai Arnon

Abstract:

The presence of endocrine disrupting compounds (EDCs) in raw sewage and effluents from wastewater treatment plants (WWTPs) has been increasingly studied in the last few decades. Higher risks are said to characterize situations where raw sewage streams are found to be flowing, or where partial and inadequate wastewater treatment exists. Such conditions are prevalent in the West Bank area of Palestine. To our knowledge, no previous data concerning the occurrence and fate of EDCs in the aquatic environment has ever been systematically evaluated in the region. Hence, the main objective of this study was to identify the occurrence and concentrations of major EDCs in raw sewage, wastewater effluents produced by treatment plants and in the receiving environments, including streams and groundwater in the West Bank, Palestine. Water samples were collected and analyzed for four times during the years of 2013 and 2014. Two large-scale conventional activated sludge WWTPs, two wastewater watercourses, one naturally perennial stream, and five groundwater locations close to wastewater sources were sampled and analyzed by GC/MS following EPA methods (525.2). Five EDCs (estriol, estrone, testosterone, bisphenol A, and octylphenol) were detected in trace concentrations (ng/l) in wastewater streams and at inputs to WWTPs. WWTPs were not able to achieve complete removal of all EDCs, and EDCs were still found in the effluents. In this regard, the most significant environmental estrogenic impact was due to estrone concentrations. Nevertheless, no EDCs were detected in groundwater. Yet, in order for effluents to be reused, significant improvement in treatment infrastructure should be a top priority for environmental managers in the region.

Keywords: endocrine disrupting compounds, raw sewage streams, conventional activated sludge WWTPs, WWTPs effluents

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4 Lung Icams and Vcam-1 in Innate and Adaptive Immunity to Influenza Infections: Implications for Vaccination Strategies

Authors: S. Kozlovski, S.W. Feigelson, R. Alon

Abstract:

The b2 integrin ligands ICAM-1 ICAM-2 and the endothelial VLA-4 integrin ligand VCAM-1 are constitutively expressed on different lung vessels and on high endothelial venules (HEVs), the main portal for lymphocyte entry from the blood into lung draining lymph nodes. ICAMs are also ubiquitously expressed by many antigen-presenting leukocytes and have been traditionally suggested as critical for the various antigen-specific immune synapses generated by these distinct leukocytes and specific naïve and effector T cells. Loss of both ICAM-1 and ICAM-2 on the lung vasculature reduces the ability to patrol monocytes and Tregs to patrol the lung vasculature at a steady state. Our new findings suggest, however, that in terms of innate leukocyte trafficking into the lung lamina propria, both constitutively expressed and virus-induced vascular VCAM-1 can functionally compensate for the loss of these ICAMs. In a mouse model for influenza infection, neutrophil and NK cell recruitment and clearance of influenza remained normal in mice deficient in both ICAMs. Strikingly, mice deficient in both ICAMs also mounted normal influenza-specific CD8 proliferation and differentiation. In addition, these mice normally combated secondary influenza infection, indicating that the presence of ICAMs on conventional dendritic cells (cDCs) that present viral antigens are not required for immune synapse formation between these APCs and naïve CD8 T cells as previously suggested. Furthermore, long-lasting humoral responses critical for protection from a secondary homosubtypic influenza infection were also normal in mice deficient in both ICAM-1 and ICAM-2. Collectively, our results suggest that the expression of ICAM-1 and ICAM-2 on lung endothelial and epithelial cells, as well as on DCs and B cells, is not critical for the generation of innate or adaptive anti-viral immunity in the lungs. Our findings also suggest that endothelial VCAM-1 can substitute for the functions of vascular ICAMs in leukocyte trafficking into various lung compartments.

Keywords: emigration, ICAM-1, lymph nodes, VCAM-1

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3 Studying Together Affects Perceived Social Distance but Not Stereotypes: Nursing Students' Perception of Their Intergroup Relationship

Authors: Michal Alon-Tirosh, Dorit Hadar-Shoval

Abstract:

Social Psychology theories, such as the intergroup contact theory, content that bringing members of different social groups into contact is a promising approach for improving intergroup relations. The heterogeneous nature of the nursing profession generates encounters between members of different social groups .The social relations that nursing students develop with their peers during their years of study, and the meanings they ascribe to these contacts, may affect the success of their nursing careers. Jewish-Arab relations in Israel are the product of an ongoing conflict and are characterized by stereotyped negative perceptions and mutual suspicions. Nursing education is often the first situation in which Jewish and Arab nursing students have direct and long-term contact with people from the other group. These encounters present a significant challenge. The current study explores whether this contact between Jewish and Arab nursing students during their academic studies improves their perception of their intergroup relationship. The study explores the students' perceptions of the social relations between the two groups. We examine attribution of stereotypes (positive and negative) and willingness to engage in social interactions with individuals from the other group. The study hypothesis is that academic seniority (beginning students, advanced students) will be related to perceptions of the relations between the two groups, as manifested in attributions of positive and negative stereotypes and willingness to reduce the social distance between the two groups. Method: One hundred and eighty Jewish and Arab nursing students (111 Jewish and 69 Arab) completed questionnaires examining their perceptions of the social relations between the two groups. The questionnaires were administered at two different points in their studies (beginning students and those at more advanced stages Results: No differences were found between beginning students and advanced students with respect to stereotypes. However, advanced students expressed greater willingness to reduce social distance than did beginning students. Conclusions: The findings indicate that bringing members of different social groups into contact may improve some aspects of intergroup relations. The findings suggest that different aspects of perceptions of social relations are influenced by different contexts: the students' specific context (joint studies and joint work in the future) and the broader general context of relations between the groups. Accordingly, it is recommended that programs aimed at improving relations in a between social groups will focus on willingness to cooperate and reduce social distance rather than on attempts to eliminate stereotypes.

Keywords: nursing education, perceived social relations, social distance, stereotypes

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2 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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1 From Intuitive to Constructive Audit Risk Assessment: A Complementary Approach to CAATTs Adoption

Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

Abstract:

The use of the audit risk model in auditing has faced limitations and difficulties, leading auditors to rely on a conceptual level of its application. The qualitative approach to assessing risks has resulted in different risk assessments, affecting the quality of audits and decision-making on the adoption of CAATTs. This study aims to investigate risk factors impacting the implementation of the audit risk model and propose a complementary risk-based instrument (KRIs) to form substance risk judgments and mitigate against heightened risk of material misstatement (RMM). The study addresses the question of how risk factors impact the implementation of the audit risk model, improve risk judgments, and aid in the adoption of CAATTs. The study uses a three-stage scale development procedure involving a pretest and subsequent study with two independent samples. The pretest involves an exploratory factor analysis, while the subsequent study employs confirmatory factor analysis for construct validation. Additionally, the authors test the ability of the KRIs to predict audit efforts needed to mitigate against heightened RMM. Data was collected through two independent samples involving 767 participants. The collected data was analyzed using exploratory factor analysis and confirmatory factor analysis to assess scale validity and construct validation. The suggested KRIs, comprising two risk components and seventeen risk items, are found to have high predictive power in determining audit efforts needed to reduce RMM. The study validates the suggested KRIs as an effective instrument for risk assessment and decision-making on the adoption of CAATTs. This study contributes to the existing literature by implementing a holistic approach to risk assessment and providing a quantitative expression of assessed risks. It bridges the gap between intuitive risk evaluation and the theoretical domain, clarifying the mechanism of risk assessments. It also helps improve the uniformity and quality of risk assessments, aiding audit standard-setters in issuing updated guidelines on CAATT adoption. A few limitations and recommendations for future research should be mentioned. First, the process of developing the scale was conducted in the Israeli auditing market, which follows the International Standards on Auditing (ISAs). Although ISAs are adopted in European countries, for greater generalization, future studies could focus on other countries that adopt additional or local auditing standards. Second, this study revealed risk factors that have a material impact on the assessed risk. However, there could be additional risk factors that influence the assessment of the RMM. Therefore, future research could investigate other risk segments, such as operational and financial risks, to bring a broader generalizability to our results. Third, although the sample size in this study fits acceptable scale development procedures and enables drawing conclusions from the body of research, future research may develop standardized measures based on larger samples to reduce the generation of equivocal results and suggest an extended risk model.

Keywords: audit risk model, audit efforts, CAATTs adoption, key risk indicators, sustainability

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