Search results for: a case study of psychotherapy process
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 57751

Search results for: a case study of psychotherapy process

57721 An Automatic Generating Unified Modelling Language Use Case Diagram and Test Cases Based on Classification Tree Method

Authors: Wassana Naiyapo, Atichat Sangtong

Abstract:

The processes in software development by Object Oriented methodology have many stages those take time and high cost. The inconceivable error in system analysis process will affect to the design and the implementation process. The unexpected output causes the reason why we need to revise the previous process. The more rollback of each process takes more expense and delayed time. Therefore, the good test process from the early phase, the implemented software is efficient, reliable and also meet the user’s requirement. Unified Modelling Language (UML) is the tool which uses symbols to describe the work process in Object Oriented Analysis (OOA). This paper presents the approach for automatically generated UML use case diagram and test cases. UML use case diagram is generated from the event table and test cases are generated from use case specifications and Graphic User Interfaces (GUI). Test cases are derived from the Classification Tree Method (CTM) that classify data to a node present in the hierarchy structure. Moreover, this paper refers to the program that generates use case diagram and test cases. As the result, it can reduce work time and increase efficiency work.

Keywords: classification tree method, test case, UML use case diagram, use case specification

Procedia PDF Downloads 132
57720 Experiencing the Shattered: Managing Countertransference Experiences with Anorexia Patients in Psychotherapy

Authors: M. Card

Abstract:

Working with anorexia patients can be a challenging experience for mental and health care professionals. The reasons for not wanting to work with this patient population stems from the numerous concerns surrounding the patient’s health – physically and mentally. Many health care professionals reported having strong negative feelings, such as; anger, hopelessness and helplessness when working with anorexia patients. These feelings often impaired their judgement to treatment and affected how they related to the patient. This research focused on psychotherapists who preferred to work with anorexia patients; what countertransference feelings were evoked in them during sessions with patients and most importantly, how they managed the feelings. The research used interpretative phenomenological analysis (IPA) as the theoretical framework and data analysis method. Semi-structured interviews were used with ten experienced psychotherapists to obtain their countertransference experiences with anorexia patients and how they manage it. There were three main themes discovered; (1) the use of supervision, (2) their own personal therapy and finally (3) experience and evolution. The research unearthed that experienced psychotherapists also experienced strong countertransference feelings towards their patients; some positive and some negative. However, these feelings could actually be interpreted as co-transference with their anorexia patients. The psychotherapists were able to own their part in the evocative unconscious nature of a relational therapeutic space, where their personal issues may be entangled in their anorexia patient’s symptomatology.

Keywords: anorexia nervosa, countertransference, co-transference, psychotherapy, relational psychotherapy

Procedia PDF Downloads 126
57719 Focusing on Effective Translation Teaching in the Classroom: A Case Study

Authors: Zhi Huang

Abstract:

This study follows on from previous survey and focus group research exploring the effective teaching process in a translation classroom in Australian universities through case study method. The data analysis draws on social constructivist theory in translation teaching and focuses on teaching process aiming to discover how effective translation teachers conduct teaching in the classroom. The results suggest that effective teaching requires the teacher to have ability in four aspects: classroom management, classroom pedagogy, classroom communication, and teacher roles. Effective translation teachers are able to control the whole learning process, facilitate students in independent learning, guide students to be more critical about translation, giving both positive and negative feedback for students to reflect on their own, and being supportive, patient and encouraging to students for better classroom communication and learning outcomes. This study can be applied to other teachers in translation so that they can reflect on their own teaching in their education contexts and strive for being a more qualified translation teacher and achieving teaching effectiveness.

Keywords: case study, classroom observation, classroom teaching, effective translation teaching, teacher effectiveness

Procedia PDF Downloads 382
57718 Interprofessional School-Based Mental Health Services for Rural Adolescents in South Australia

Authors: Garreth Kestell, Lukah Dykes, Danielle Zerk, Kyla Trewartha, Rhianon Marshall, Elena Rudnik

Abstract:

Adolescent mental health is an international priority and the impact of innovative service models must be evaluated. Secondary school-based mental health services (SBMHS) involving private general practitioners and psychologists are a model of care being trialed in South Australia. Measures of depression, anxiety, and stress are routinely collected throughout psychotherapy sessions. This research set out to quantify the impact of psychotherapy for rural adolescents in a school setting and explore the importance of session frequency. Methods: Demographics, session date and DASS21 scores from students (n=65) seen in 2016 by three psychologists working at the SBMHS were recorded. Students were aged 13-18 years (M=15.43, SD= 1.24), mostly female (F=51, M=14), attended between 1 and 23 sessions with a median of 6 sessions (MAD 5.93) in one-year. The treating psychologist collected self-administered DASS21 scores. A mixed model analysis was used with age, sex, treating psychologist, months from first session, and session number as fixed effects, with response variables of DASS depression, anxiety, and stress scores. Results: 71.5% were classified as having extreme or severe anxiety and half had extreme or severe depression and/or stress scores. On average males had a greater increase in DASS scores over time but males attending more sessions benefited most from therapy. Discussion: Psychologists are treating rural adolescents in schools for severe anxiety, depression, and stress. This pilot study indicates that a predictive model combining demographics, session frequency, and DASS scores may help identify who is most likely to benefit from individual psychotherapy. Variations in DAS scores of individuals over time indicate the need for the collection of information such as living situation and exposure to alcohol. A larger sample size and additional data are currently being collected to allow for a more robust analysis.

Keywords: adolescent health, psychotherapy, school based mental health services, DAS21

Procedia PDF Downloads 131
57717 Refining Sexual Assault Treatment: Recovered Survivors and Expert Therapists Concur on Effective Therapy Components

Authors: Avigail Moor, Michal Otmazgin, Hagar Tsiddon, , Avivit Mahazri

Abstract:

The goal of the present study was to refine sexual assault therapy through the examination of the level of agreement between survivor and therapist assessments of key recovery-promoting therapeutic interventions. This is the first study to explore the level of agreement between those who partake in the treatment process from either position. Semi structured interviews were conducted in this qualitative study with 10 survivors and 10 experienced therapists. The results document considerable concurrence between them regarding relational and trauma processing treatment components alike. Together, these reports outline key effective interventions, both common and specific in nature, concomitantly supported by both groups.

Keywords: sexual assault, rape treatment, therapist training, psychotherapy

Procedia PDF Downloads 20
57716 Telehealth Psychotherapy: A Comparison of Two Swedish Randomized Clinical Trials

Authors: Madeline Foster

Abstract:

Since the COVID-19 pandemic, telehealth usage for the delivery of psychotherapy has surged. The evidence base evaluating the success of telehealth interventions continues to grow, with both benefits as well as potential risks identified. This study compared two recent randomized clinical trials (RCTs) from Sweden that looked at the effectiveness of Cognitive Behavioral Therapy (CBT) delivered via telehealth (TH) versus face-to-face (FTF) for individuals with Obsessive Compulsive Disorder (OCD). The papers had mixed results. The first paper by Aspvall and colleagues compared the effect of a therapist-supported, internet-delivered stepped-care CBT program for children and adolescents aged 7 to 17 with face-to-face CBT (2021). In Aspvall’s study, the control scored a mean Y-BOCS of 10.57 and the TH intervention group scored a mean Y-BOCS of 11.57. The mean difference (0.91) met the criteria for noninferiority (p = 0.03). The second study by Lundström and colleagues also compared therapist-supported, internet-based CBT with FTF CBT for the treatment of those with DSM-5-diagnosed OCD. Conversely, while Lundström’s study reported improved symptoms across all groups, at follow up the difference in symptom severity between FTF and TH was clinically significant, with 77% of FTF participants responding to treatment compared to only 45% of TH participants. Due to the methodological limitations of Lundström’s study, it was concluded that Aspvall’s paper made a stronger scientific argument.

Keywords: telehealth, Sweden, RCT, cognitive-behavioral therapy, obsessive-compulsive disorder

Procedia PDF Downloads 42
57715 Systems Contextual Integrated Model for Clinical Psychology and Social Work

Authors: Raymond C. Hawkins II, Catherine A. Hawkins

Abstract:

The System Contextual Integrated Model (SCIM), developed as a trans-theoretical framework for selecting measures for psychotherapy process and outcome, is reformulated for behavioral health applications. The SCIM “healing cycle” is an allostatic hedonic affective-cognitive right-hemisphere–left-hemisphere coordinated process involving positive alliesthesia that mitigates traumatic pain and generates psychological flexibility. The SCIM “trauma cycle” is an allostatic overload alliesthesia opponent process with long-lasting pathology sequelae. The social ecological context moderates the “healing cycle” and the “trauma cycle.” Repeated evocation of the “healing cycle” in a therapeutic relationship can gradually relieve trauma sequelae. The SCIM is applied to pain, obese binge eating, and substance use disorders.

Keywords: allostasis, alliesthesia, opponent process, behavioral health, assessment

Procedia PDF Downloads 107
57714 The Change in Management Accounting from an Institutional Perspective: A Case Study for a Romania Company

Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency, institutional theory

Procedia PDF Downloads 478
57713 The Wellness Wheel: A Tool to Reimagine Schooling

Authors: Jennifer F. Moore

Abstract:

The wellness wheel as a tool for school growth and change is currently being piloted by a startup school in Chicago, IL. In this case study, members of the school community engaged in the appreciative inquiry process to plan their organizational development around the wellness wheel. The wellness wheel (comprised of physical, emotional, social, spiritual, environmental, cognitive, and financial wellness) is used as a planning tool by teachers, students, parents, and administrators. Through the appreciative inquiry method of change, the community is reflecting on their individual level of wellness and developing organizational structures to ensure the well being of children and adults. The goal of the case study is to test the appropriateness of the use of appreciative inquiry (as a method) and the wellness wheel (as a tool) for school growth and development. Findings of the case study will be realized by the conference. The research is in process now.

Keywords: education, schools, well being, wellness

Procedia PDF Downloads 144
57712 An Exploration of the Dimensions of Place-Making: A South African Case Study

Authors: W. J. Strydom, K. Puren

Abstract:

Place-making is viewed here as an empowering process in which people represent, improve and maintain their spatial (natural or built) environment. With the above-mentioned in mind, place-making is multi-dimensional and include a spatial dimension (including visual properties or the end product/plan), a procedural dimension during which (negotiation/discussion of ideas with all relevant stakeholders in terms of end product/plan) and a psychological dimension (inclusion of intrinsic values and meanings related to a place in the end product/plan). These three represent dimensions of place-making. The purpose of this paper is to explore these dimensions of place-making in a case study of a local community in Ikageng, Potchefstroom, North-West Province, South Africa. This case study represents an inclusive process that strives to empower a local community (forcefully relocated due to Apartheid legislation in South Africa). This case study focussed on the inclusion of participants in the decision-making process regarding their daily environment. By means of focus group discussions and a collaborative design workshop, data is generated and ultimately creates a linkage with the theoretical dimensions of place-making. This paper contributes to the field of spatial planning due to the exploration of the dimensions of place-making and the relevancy of this process on spatial planning (especially in a South African setting).

Keywords: community engagement, place-making, planning theory, spatial planning

Procedia PDF Downloads 365
57711 The Change in Management Accounting from an Institutional and Contingency Perspective. A Case Study for a Romanian Company

Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency and institutional theory

Procedia PDF Downloads 390
57710 Business Process Orientation: Case of Croatia

Authors: Ljubica Milanović Glavan

Abstract:

Because of the increasing business pressures, companies must be adaptable and flexible in order to withstand them. Inadequate business processes and low level of business process orientation, that in its core accentuates business processes as opposed to business functions and focuses on process performance and customer satisfaction, hider the ability to adapt to changing environment. It has been shown in previous studies that the companies which have reached higher business process maturity level consistently outperform those that have not reached them. The aim of this paper is to provide a basic understanding of business process orientation concept and business process maturity model. Besides that the paper presents the state of business process orientation in Croatia that has been captured with a study conducted in 2013. Based on the results some practical implications and guidelines for managers are given.

Keywords: business process orientation, business process maturity, Croatia, maturity score

Procedia PDF Downloads 502
57709 Endeavor in Management Process by Executive Dashboards: The Case of the Financial Directorship in Brazilian Navy

Authors: R. S. Quintal, J. L. Tesch Santos, M. D. Davis, E. C. de Santana, M. de F. Bandeira dos Santos

Abstract:

The objective is to identify the contributions from the introduction of the computerized system deal within the Accounting Department of Brazilian Navy Financial Directorship and its possible effects on the budgetary and financial harvest of Brazilian Navy. The relevance lies in the fact that the management process is responsible for the continuous improvement of organizational performance through higher levels of quality in their activities. Improvements in organizational processes have direct effects on crops cost, quality, reliability, flexibility and speed. The method of study of this research is the case study. The choice of case study attended, among other demands, a need for greater flexibility to study processes related to a computerized system. The sources of evidence were used literature, documentary and direct observation. Direct observation was made by monitoring the implementation of the computerized system in the Division of Management Analysis. The main findings of the study point to the fact that the computerized system may contribute significantly to the standardization of information. There was improvement of internal processes in the division of management analysis, made possible the consolidation of a standard management and performance analysis that contribute to global homogeneity in the treatment of information essential to the process of decision making. This study has limitations related to the fact the search result be subject exclusively to the case studied, and it is impossible to generalize to other organs of government.

Keywords: process management, management control, business intelligence, Brazilian Navy

Procedia PDF Downloads 205
57708 Envisioning Process in Medium Enterprises: An Exploratory Study of Cambodian Living Arts

Authors: Alexandre Bédard, Caroline Coulombe, Jonathan Harvey

Abstract:

Envisioning process (EP) in medium enterprises is treated equally in very small enterprises. Building on the concept of social construction, this study aims to explore how envisioning is constructed in a medium enterprise in which stakeholders are involved and how it is influenced. We use a unique case method based on qualitative data collected through 11 interviews representing various members of the organization. Through the discussion of the findings, we were able to confirm the social construction of the EP and to identify three main stakeholders responsible for the construction of the vision, mainly political and social powers, actors of the organization, and financial providers. Moreover, EP is influenced by external factors; in this case, the history of the organization and the value and importance of the art and the culture for Cambodians.

Keywords: envisioning process, social constructivism, medium enterprise, legitimacy

Procedia PDF Downloads 76
57707 The Use of Haar Wavelet Mother Signal Tool for Performance Analysis Response of Distillation Column (Application to Moroccan Case Study)

Authors: Mahacine Amrani

Abstract:

This paper aims at reviewing some Moroccan industrial applications of wavelet especially in the dynamic identification of a process model using Haar wavelet mother response. Two recent Moroccan study cases are described using dynamic data originated by a distillation column and an industrial polyethylene process plant. The purpose of the wavelet scheme is to build on-line dynamic models. In both case studies, a comparison is carried out between the Haar wavelet mother response model and a linear difference equation model. Finally it concludes, on the base of the comparison of the process performances and the best responses, which may be useful to create an estimated on-line internal model control and its application towards model-predictive controllers (MPC). All calculations were implemented using AutoSignal Software.

Keywords: process performance, model, wavelets, Haar, Moroccan

Procedia PDF Downloads 283
57706 An Approach to Spatial Planning for Water Conservation: The Case of Kovada Sub-Watershed (Turkey)

Authors: Aybike Ayfer Karadağ

Abstract:

Today, the amount of water available is decreasing day by day due to global warming, environmental problems and population increase. To protect water resources, it is necessary to take a lot of measures from the global scale to the local scale. Some of these measures are related to spatial planning studies. In this study, the impact of water process analysis was assessed in the development of spatial planning for water conservation. The study was conducted in the Kovada sub-watershed (Isparta, Turkey). By means of water process analysis, the way to reach underground water of surface water in the study area is mapped. In this context, plant cover, soil and rock permeability were evaluated holistically with geographic information systems technologies. Then, on the map, water permeability is classified and this is spatially expressed. The findings show that the permeability of the water is different in the study case. As a result, the water permeability map needs to be included in the planning for water conservation planning.

Keywords: water, conservation, spatial planning, water process analysis

Procedia PDF Downloads 182
57705 Psychoanalytic Understanding of the Autistic Self

Authors: Aastha Chaudhry

Abstract:

This continuous structuring of the ego through the developmental ages, starting with the body, has been understood through various perspectives from the object-relations world. Klein, Ogden, Winnicott to name a few, have been masters at helping mark a trajectory for the self to come to fruition. However, what constitutes those states, those relational structures, the dynamics of transference and the concept of inner objects has been more or less left unexplored in the psychoanalytic developmental theory. In this paper, through the help of a case study, Ogden’s ideas of an autistic contagious position and Kleinian theory of object relations is proposed to visualize a lens that helps to understand the relationship of the autistic self and body and allows us to take a look at object relations through countertransference. With the help of case vignettes, an understanding of experience is seen as dominated in the autistic contagious position with the help of defensive structuring that is not only self-fulfilling and sensorial oriented, but is also a pre symbolic mode of relating to the other. The aim of this clinical, experiential study is to better understand the self-body and the self-other relationships, or the absence thereof, in the autistic world and states. The goal of the study was to find such a relationship between play, body, structuring of experience and an autistic self in these individuals through that. Aim being that psychotherapy is brought to fore in the world of autism. The method was case study with one on one intervention, that was psychodynamically informed and play therapy based. Some of the findings after a year of work with these individuals were that: in the absence of a shared vocabulary, communication in two contrasting individuals happens primarily through the assistance of the body. Somatic countertransference, for instance, is how one can be with someone in a therapeutic relationship – and with autistic adolescents it is a further complicated relationship. With a mind somewhere in infanthood, and body experiencing adulthood, it becomes a challenge for the therapist to meet the client where they are. With pre-verbal states, play becomes such a potential space where two individuals could meet – a safe ground for forces to be contained. Play, then, becomes a mode of communication with such a population.

Keywords: autism, psychoanalytic, play, self

Procedia PDF Downloads 102
57704 Daily Site Risks Associated with Construction Projects and On-spot Corrective Measurements: Case Study of Revamping Projects in Kuwait Oil Company Fields Area

Authors: Yousef S. Al-Othman

Abstract:

The growth and expansion of the industrial facilities comes proportional to the market increasing demand of products and services. Furthermore, raw material producers such as oil companies usually undergo massive revamping projects to maintain a synchronized supply. These revamping projects are usually delivered through challenging construction projects held and associated with daily site risks related to the construction process. Henceforth, a case study related to these risks and corresponding on-spot corrective measurements has been made on a certain number of construction project contractors at Kuwait Oil Company (KOC) to derive the benefits and overall effectiveness of the on-spot corrective measurements during the construction phase of a project, and how would the same help in avoiding major incidents, ensuring a smooth, cost effective and on time delivery of the project. Findings of this case study shall have an added value to the overall risk management process by minimizing the daily site risks that may affect the project lead time, resulting in an undisturbed on-site construction process.

Keywords: oil and gas, risk management, construction projects, project lead time

Procedia PDF Downloads 82
57703 Educational Related Information Technology Department Transformation: A Case Study

Authors: P. Joongsiri, K. Pattanapisuth, P. Siwatintuko, S. Vasupongayya

Abstract:

This paper presents a case study of developing a four-year plan for the information technology department at the Faculty of Engineering, Prince of Songkla University, Thailand. This work can be used as a case study for other in-house information technology department in a higher educational environment. The result of this paper is the guideline of the four year plan creation process which is generated by analyzing the related theories and several best practices.

Keywords: strategic plan, management information system, information technology department governance, best practices, organization transformation

Procedia PDF Downloads 424
57702 Case Study Analysis for Driver's Company in the Transport Sector with the Help of Data Mining

Authors: Diana Katherine Gonzalez Galindo, David Rolando Suarez Mora

Abstract:

With this study, we used data mining as a new alternative of the solution to evaluate the comments of the customers in order to find a pattern that helps us to determine some behaviors to reduce the deactivation of the partners of the LEVEL app. In one of the greatest business created in the last times, the partners are being affected due to an internal process that compensates the customer for a bad experience, but these comments could be false towards the driver, that’s why we made an investigation to collect information to restructure this process, many partners have been disassociated due to this internal process and many of them refuse the comments given by the customer. The main methodology used in this case study is the observation, we recollect information in real time what gave us the opportunity to see the most common issues to get the most accurate solution. With this new process helped by data mining, we could get a prediction based on the behaviors of the customer and some basic data recollected such as the age, the gender, and others; this could help us in future to improve another process. This investigation gives more opportunities to the partner to keep his account active even if the customer writes a message through the app. The term is trying to avoid a recession of drivers in the future offering improving in the processes, at the same time we are in search of stablishing a strategy which benefits both the app’s managers and the associated driver.

Keywords: agent, driver, deactivation, rider

Procedia PDF Downloads 251
57701 Investigation on Machine Tools Energy Consumptions

Authors: Shiva Abdoli, Daniel T.Semere

Abstract:

Several researches have been conducted to study consumption of energy in cutting process. Most of these researches are focusing to measure the consumption and propose consumption reduction methods. In this work, the relation between the cutting parameters and the consumption is investigated in order to establish a generalized energy consumption model that can be used for process and production planning in real production lines. Using the generalized model, the process planning will be carried out by taking into account the energy as a function of the selected process parameters. Similarly, the generalized model can be used in production planning to select the right operational parameters like batch sizes, routing, buffer size, etc. in a production line. The description and derivation of the model as well as a case study are given in this paper to illustrate the applicability and validity of the model.

Keywords: process parameters, cutting process, energy efficiency, Material Removal Rate (MRR)

Procedia PDF Downloads 468
57700 Inadequate Requirements Engineering Process: A Key Factor for Poor Software Development in Developing Nations: A Case Study

Authors: K. Adu Michael, K. Alese Boniface

Abstract:

Developing a reliable and sustainable software products is today a big challenge among up–coming software developers in Nigeria. The inability to develop a comprehensive problem statement needed to execute proper requirements engineering process is missing. The need to describe the ‘what’ of a system in one document, written in a natural language is a major step in the overall process of Software Engineering. Requirements Engineering is a process use to discover, analyze and validate system requirements. This process is needed in reducing software errors at the early stage of the development of software. The importance of each of the steps in Requirements Engineering is clearly explained in the context of using detailed problem statement from client/customer to get an overview of an existing system along with expectations from the new system. This paper elicits inadequate Requirements Engineering principle as the major cause of poor software development in developing nations using a case study of final year computer science students of a tertiary-education institution in Nigeria.

Keywords: client/customer, problem statement, requirements engineering, software developers

Procedia PDF Downloads 372
57699 Linearization and Process Standardization of Construction Design Engineering Workflows

Authors: T. R. Sreeram, S. Natarajan, C. Jena

Abstract:

Civil engineering construction is a network of tasks involving varying degree of complexity and streamlining, and standardization is the only way to establish a systemic approach to design. While there are off the shelf tools such as AutoCAD that play a role in the realization of design, the repeatable process in which these tools are deployed often is ignored. The present paper addresses this challenge through a sustainable design process and effective standardizations at all stages in the design workflow. The same is demonstrated through a case study in the context of construction, and further improvement points are highlighted.

Keywords: syste, lean, value stream, process improvement

Procedia PDF Downloads 92
57698 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

Procedia PDF Downloads 322
57697 Production Process of Coconut-Shell Product in Amphawa District

Authors: Wannee Sutthachaidee

Abstract:

The study of the production process of coconut-shell product in Amphawa, Samutsongkram Province is objected to study the pattern of the process of coconut-shell product by focusing in the 3 main processes which are inbound logistics process, production process and outbound process. The result of the research: There were 4 main results from the study. Firstly, most of the manufacturer of coconut-shell product is usually owned by a single owner and the quantity of the finished product is quite low and the main labor group is local people. Secondly, the production process can be divided into 4 stages which are pre-production process, production process, packaging process and distribution process. Thirdly, each 3 of the logistics process of coconut shell will find process which may cause the problem to the business but the process which finds the most problem is the production process because the production process needs the skilled labor and the quantity of the labor does not match with the demand from the customers. Lastly, the factors which affect the production process of the coconut shell can be founded in almost every process of the process such as production design, packaging design, sourcing supply and distribution management.

Keywords: production process, coconut-shell product, Amphawa District, inbound logistics process

Procedia PDF Downloads 488
57696 Accounting Knowledge Management and Value Creation of SME in Chatuchak Market: Case Study Ceramics Product

Authors: Runglaksamee Rodkam

Abstract:

The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: influence, potential performance, success, working process

Procedia PDF Downloads 225
57695 A Case for Q-Methodology: Teachers as Policymakers

Authors: Thiru Vandeyar

Abstract:

The present study set out to determine how Q methodology may be used as an inclusive education policy development process. Utilising Q-methodology as a strategy of inquiry, this qualitative instrumental case study set out to explore how teachers, as a crucial but often neglected human resource, may be included in developing policy. A social constructivist lens and the theoretical moorings of Proudford’s emancipatory approach to educational change anchored in teachers’ ‘writerly’ interpretation of policy text was employed. Findings suggest that Q-method is a unique research approach to include teachers’ voices in policy development. Second, that beliefs, attitudes, and professionalism of teachers to improve teaching and learning using ICT are integral to policy formulation. The study indicates that teachers have unique beliefs about what statements should constitute a school’s information and communication (ICT) policy. Teachers’ experiences are an extremely valuable resource in and should not be ignored in the policy formulation process.

Keywords: teachers, q-methodology, education policy, ICT

Procedia PDF Downloads 58
57694 Systematic Examination of Methods Supporting the Social Innovation Process

Authors: Mariann Veresne Somosi, Zoltan Nagy, Krisztina Varga

Abstract:

Innovation is the key element of economic development and a key factor in social processes. Technical innovations can be identified as prerequisites and causes of social change and cannot be created without the renewal of society. The study of social innovation can be characterised as one of the significant research areas of our day. The study’s aim is to identify the process of social innovation, which can be defined by input, transformation, and output factors. This approach divides the social innovation process into three parts: situation analysis, implementation, follow-up. The methods associated with each stage of the process are illustrated by the chronological line of social innovation. In this study, we have sought to present methodologies that support long- and short-term decision-making that is easy to apply, have different complementary content, and are well visualised for different user groups. When applying the methods, the reference objects are different: county, district, settlement, specific organisation. The solution proposed by the study supports the development of a methodological combination adapted to different situations. Having reviewed metric and conceptualisation issues, we wanted to develop a methodological combination along with a change management logic suitable for structured support to the generation of social innovation in the case of a locality or a specific organisation. In addition to a theoretical summary, in the second part of the study, we want to give a non-exhaustive picture of the two counties located in the north-eastern part of Hungary through specific analyses and case descriptions.

Keywords: factors of social innovation, methodological combination, social innovation process, supporting decision-making

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57693 Patronage Network and Ideological Manipulations in Translation of Literary Texts: A Case Study of George Orwell's “1984” in Persian Translation in the Period 1980 to 2015

Authors: Masoud Hassanzade Novin, Bahloul Salmani

Abstract:

The process of the translation is not merely the linguistic aspects. It is also considered in the cultural framework of both the source and target text cultures. The translation process and translated texts are confronted the new aspect in 20th century which is considered mostly in the patronage framework and ideological grillwork of the target language. To have these factors scrutinized in the process of the translation both micro-element factors and macro-element factors can be taken into consideration. For the purpose of this study through a qualitative type of research based on critical discourse analysis approach, the case study of the novel “1984” written by George Orwell was chosen as the corpus of the study to have the contrastive analysis by its Persian translated texts. Results of the study revealed some distortions embedded in the target texts which were overshadowed by ideological aspect and patronage network. The outcomes of the manipulated terms were different in various categories which revealed the manipulation aspects in the texts translated.

Keywords: critical discourse analysis, ideology, patronage network, translated texts

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57692 Environmental Performance of Different Lab Scale Chromium Removal Processes

Authors: Chiao-Cheng Huang, Pei-Te Chiueh, Ya-Hsuan Liou

Abstract:

Chromium-contaminated wastewater from electroplating industrial activity has been a long-standing environmental issue, as it can degrade surface water quality and is harmful to soil ecosystems. The traditional method of treating chromium-contaminated wastewater has been to use chemical coagulation processes. However, this method consumes large amounts of chemicals such as sulfuric acid, sodium hydroxide, and sodium bicarbonate in order to remove chromium. However, a series of new methods for treating chromium-containing wastewater have been developed. This study aimed to compare the environmental impact of four different lab scale chromium removal processes: 1.) chemical coagulation process (the most common and traditional method), in which sodium metabisulfite was used as reductant, 2.) electrochemical process using two steel sheets as electrodes, 3.) reduction by iron-copper bimetallic powder, and 4.) photocatalysis process by TiO2. Each process was run in the lab, and was able to achieve 100% removal of chromium in solution. Then a Life Cycle Assessment (LCA) study was conducted based on the experimental data obtained from four different case studies to identify the environmentally preferable alternative to treat chromium wastewater. The model used for calculating the environmental impact was TRACi, and the system scope includes the production phase and use phase of chemicals and electricity consumed by the chromium removal processes, as well as the final disposal of chromium containing sludge. The functional unit chosen in this study was the removal of 1 mg of chromium. Solution volume of each case study was adjusted to 1 L in advance and the chemicals and energy consumed were proportionally adjusted. The emissions and resources consumed were identified and characterized into 15 categories of midpoint impacts. The impact assessment results show that the human ecotoxicity category accounts for 55 % of environmental impact in Case 1, which can be attributed to the sulfuric acid used for pH adjustment. In Case 2, production of steel sheet electrodes is an energy-intensive process, thus contributed to 20 % of environmental impact. In Case 3, sodium bicarbonate is used as an anti-corrosion additive, which results mainly in 1.02E-05 Comparative Toxicity Unit (CTU) in the human toxicity category and 0.54E-05 (CTU) in acidification of air. In Case 4, electricity consumption for power supply of UV lamp gives 5.25E-05 (CTU) in human toxicity category, 1.15E-05 (kg Neq) in eutrophication. In conclusion, Case 3 and Case 4 have higher environmental impacts than Case 1 and Case 2, which can be attributed mostly to higher energy and chemical consumption, leading to high impacts in the global warming and ecotoxicity categories.

Keywords: chromium, lab scale, life cycle assessment, wastewater

Procedia PDF Downloads 233