Search results for: audit opinion

Authors: Fatimah AlSaiari

Abstract:

In recent years, newspapers in the United Kingdom have been no longer just a means of sharing news about what happens in the world; they are also used to influence target readers by having them become more up-to-date, well-informed, entertained, exasperated, delighted, and infuriated. To achieve these objectives and maintain influence on public opinion, journalists use a particular language in which they can convey emotions and opinions, organize their discourse, and establish solidarity with their audience. This type of language has been widely analyzed under different labels, such as evaluation, appraisal, and stance. There is a considerable amount of linguistic and non-linguistic research devoted to analyzing this type of interpersonal language in journalistic discourse, and most of these studies were carried out to challenge the traditional assumptions of the objectivity and impartiality of news reporting. However, very little research has been undertaken on evaluative language in newspaper institutional editorials, and there is hardly any systematic or exhaustive analysis of this type of language in British tabloid and broadsheet newspapers. This study will attempt to provide new insights into the nature of authorial and non-authorial evaluation in leading articles in popular and quality British newspapers, along with their targets, sources, and discourse functions. The study will also attempt to develop a framework of evaluation that can be applied to evaluative lexical items in newspaper opinion texts. The framework is both theory-driven (i.e., it builds on and modifies previous frameworks of evaluation such as appraisal theory and parameter-based approach) and data-driven (i.e., it elicits the evaluative categories from the analysis of the corpus, which helps in the development of the current framework). To achieve this aim, a corpus of 140 leading articles were selected. The findings revealed that the tabloids tended to express their stance through explicitness, dramatization, frequent reference to social actors’ emotions and beliefs, and exaggeration in negativity, while the broadsheets preferred to express their stance through mitigation ambiguity and implicitness. conceptual themes and propositions were more preferable targets for expressing stance in the broadsheets while human behavior and characters were preferable targets for the tabloids.

Keywords: appraisal theory, evaluative language, British newspapers, broadsheets & tabloids, evaluative adjectives

Procedia PDF Downloads 269

Authors: Juliet F. Poujol, Jeff John Tanner, Christophe Fournier

Abstract:

Employers desire a favorable brand as an employer. This research considers whether motivation theory is applied to identify universally desirable employer brand elements. Based on data from a website where employees give their opinion about their employer (N=200), this research examines what salespeople found positive and negative about their job. Results show that traditional motivators like opportunities of advancement, and 'hygiene' factors such as benefits and work conditions are a source of satisfaction for salespeople. We also found differences by sectors. Implications are related to sales force recruitment and management.

Keywords: employer brand, motivation, qualitative study, salespeople

Procedia PDF Downloads 357

Authors: E. Cenderelli, E. Bruno, G. Iacoviello, A. Lazzini

Abstract:

The financial sector is exposed to the risk of cyber-attacks like any other industrial sector. Furthermore, the topic of CybeRisk (cyber risk) has become particularly relevant given that Information Technology (IT) attacks have increased drastically in recent years, and cannot be stopped by single organizations requiring a response at international and national level. IT risk is never a matter purely for the IT manager, although he clearly plays a key role. A bank's risk management function requires a thorough understanding of the evolving risks as well as the tools and practical techniques available to address them. Upon the request of European and national legislation regarding CybeRisk in the financial system, banks are therefore called upon to strengthen the operational model for CybeRisk management. This will require an important change with a more intense collaboration with the structures that deal with information security for the development of an ad hoc system for the evaluation and control of this type of risk. The aim of the work is to propose a framework for the management and control of CybeRisk that will bridge the gap in the literature regarding the understanding and consideration of CybeRisk as an integral part of business management. The IT function has a strong relevance in the management of CybeRisk, which is perceived mainly as operational risk, but with a positive tendency on the part of risk management to the identification of CybeRisk assessment methods that are increasingly complete, quantitative and able to better describe the possible impacts on the business. The paper provides answers to the research questions: Is it possible to define a CybeRisk governance structure able to support the comparison between risk and security? How can the relationships between IT assets be integrated into a cyberisk assessment framework to guarantee a system of protection and risks control? From a methodological point of view, this research uses a case study approach. The choice of “Monte dei Paschi di Siena” was determined by the specific features of one of Italy’s biggest lenders. It is chosen to use an intensive research strategy: an in-depth study of reality. The case study methodology is an empirical approach to explore a complex and current phenomenon that develops over time. The use of cases has also the advantage of allowing the deepening of aspects concerning the "how" and "why" of contemporary events, on which the scholar has little control. The research bases on quantitative data and qualitative information obtained through semi-structured interviews of an open-ended nature and questionnaires to directors, members of the audit committee, risk, IT and compliance managers, and those responsible for internal audit function and anti-money laundering. The added value of the paper can be seen in the development of a framework based on a mapping of IT assets from which it is possible to identify their relationships for purposes of a more effective management and control of cyber risk.

Keywords: bank, CybeRisk, information technology, risk management

Procedia PDF Downloads 212

Authors: Dilek Bilgiç

Abstract:

Configuration Management (CM) is a discipline assuring the consistency between product information the reality all along the product lifecycle. Although the extensive benefits of this discipline, such as the direct impact on increasing return on investment, reducing lifecycle costs, are realized by most organizations. It is worth evaluating that CM functions might be successfully implemented in some organized anarchies. This paper investigates how to manage ambiguity in CM processes as an opportunity within an environment that has different types of complexities and choice arenas. It is not explained how to establish a configuration management organization in a company; more specifically, it is analyzed how to apply configuration management processes when different types of streams exist. From planning to audit, all the CM functions may provide different organization learning opportunities when those applied with the right leadership methods.

Keywords: configuration management, leadership, organizational analysis, organized anarchy, cm process, organizational learning, organizational maturity, configuration status accounting, leading innovation, change management

Procedia PDF Downloads 190

Authors: F. O’Dowd, G. Murphy, M. Roche, E. Shudell, F. Keane, M. O’Kane

Abstract:

Intoduction: Apremilast (Otezla®) is an oral phosphodiesterase-4 (PDE4) inhibitor indicated for treatment of adult patients with moderate to severe plaque psoriasis who have contraindications to have failed or intolerant of standard systemic therapy and/or phototherapy; and adult patients with active psoriatic arthritis. Apremilast influences intracellular regulation of inflammatory mediators. Two randomized, placebo-controlled trials evaluating apremilast in 1426 patients with moderate to severe plague psoriasis (ESTEEM 1 and 2) demonstrated that the commonest adverse reactions (AE’s) leading to discontinuation were nausea (1.6%), diarrhoea (1.0%), and headaches (0.8%). The overall proportion of subjects discontinuing due to adverse reactions was 6.1%. At week 16 these trials demonstrated significant more apremilast-treated patients (33.1%) achieved the primary end point PASI-75 than placebo (5.3%). We began prescribing apremilast in July 2015. Aim: To evaluate efficacy and tolerability of apremilast in an Irish teaching hospital psoriasis population. Methods: A proforma documenting clinical evaluation parameters, prior treatment experience and AE’s; was completed prospectively on all patients commenced on apremilast since July 2015 – July 2017. Data was collected at week 0,6,12,24,36 and week 52 with 20/71 patients having passed week 52. Efficacy was assessed using Psoriasis Area and Severity Index (PASI) and Dermatology Life Quality Index (DLQI). AE’s documented included GI effects, infections, changes in weight and mood. Retrospective chart review and telephone review was utilised for missing data. Results: A total of 71 adult subjects (38 male, 33 female; age range 23-57), with moderate to severe psoriasis, were evaluated. Prior treatment: 37/71 (52%) were systemic/biologic/phototherapy naïve; 14/71 (20%) has prior phototherapy alone;20/71 (28%) had previous systemic/biologic exposure; 12/71 (17%) had both psoriasis and psoriatic arthritis. PASI responses: mean baseline PASI was 10.1 and DLQI was 15.Week 6: N=71, n=15 (21%) achieved PASI 75. Week 12: N= 48, n=6 (13%) achieved a PASI 100%; n=16 (34.5%) achieved a PASI 75. Week 24: N=40, n=10 (25%) achieved a PASI 100; n=15 (37.5%) achieved a PASI 75. Week 52: N= 20, n=4 (20%) achieved a PASI 100; n= 16 (80%) achieved a PASI 75. (N= number of pts having passed the time point indicated, n= number of pts (out of N) achieving PASI or DLQI responses at that time). DLQI responses: week 24: N= 40, n=30 (75%) achieved a DLQI score of 0; n=5 (12.5%) achieved a DLQI score of 1; n=1 (2.5%) achieved a DLQI score of 10 (due to lack of efficacy). Adverse Events: The proportion of patients that discontinued treatment due to AE’s was n=7 (9.8%). One patient experienced nausea alleviated by dose reduction; another developed significant dysgeusia for certain foods, both continued therapy. Two patients lost 2-3 kg. Conclusion: Initial Irish patient experience of Apremilast appears comparable to that observed in trials with good efficacy and tolerability.

Keywords: Apremilast, introduction, Ireland, clinical audit

Procedia PDF Downloads 131

Authors: Sofia Matoug, Amr Abdel-Dayem

Abstract:

This paper presents a comprehensive survey of recent research studies to segment and classify brain MR (magnetic resonance) images in order to detect significant changes to brain ventricles. The paper also presents a general framework for detecting regions that atrophy, which can help neurologists in detecting and staging Alzheimer. Furthermore, a prototype was implemented to segment brain MR images in order to extract the region of interest (ROI) and then, a classifier was employed to differentiate between normal and abnormal brain tissues. Experimental results show that the proposed scheme can provide a reliable second opinion that neurologists can benefit from.

Keywords: Alzheimer, brain images, classification techniques, Magnetic Resonance Images MRI

Procedia PDF Downloads 278

Authors: Ummu Salma Al Azizah, Herri Mulyono, Anisa Mauliata Suryana

Abstract:

The significance of corporate governance regarding to the agency problem have been transparent. This study examine the impact of corporate governance on the performance of Islamic banking in Indonesia. By using fixed effect model and added some control variable, the current study try to explore the correlation between the theoretical framework on corporate governance, such as agency theory and risk management theory. The bank performance (Return on Asset and Return on Equity) which are operational performance and financial performance. And Corporate governance based on Board size, CEO duality, Audit committee and Shariah supervisory board. The limitation of this study only focus on the Islamic banks performance from year 2015 to 2020. The study fill the gap in the literature by addressing the issue of corporate governance on Islamic banks performance in Indonesia.

Keywords: corporate governance, financial performance, islamic banks, listed companies, Indonesia

Procedia PDF Downloads 89

Authors: Anees K. Ahamed, Aakash Kumar R. G., Raj M. Mohan

Abstract:

The main objective is to apply lean tools to identify and eliminate waste in and among the work stations so as to improve the process speed and quality. From the top seven wastes in the lean concept, we consider the movement of materials, defects, and inventory for the improvement since these cause the major impact on the performance measures. The layout was improved to reduce the movement of materials. It also quantifies the reduction in movement among the work stations. Value stream mapping has been used for identification of waste. Cause and effect diagram and 5W analysis are used to identify the reasons for defects and to provide the counter measures. Some cycle time reduction techniques also proposed to improve the productivity. Lean Audit check sheet was also used to identify the current position of the industry and to identify the gap to make the industry Lean.

Keywords: cause and effect diagram, cycle time reduction, defects, lean, waste reduction

Procedia PDF Downloads 359

Authors: J. A. Lopez, J. E. Olguin, C. Camargo, G. A. Quijano, R. Martinez

Abstract:

An anthropometric study applied to 1,115 students of the Faculty of Chemical Sciences and Engineering of the Autonomous University of California. Thirteen individual measurements were taken in a sitting position. The results obtained allow forming a reliable anthropometric database for statistical studies and analysis and inferences of specific distributions, so the opinion of experts in occupational medicine recommendations may emit to reduce risks resulting in an alteration of the vital signs during the execution of their school activities. Another use of these analyses is to use them as a reliable reference for future deeper research, to the design of spaces, tools, utensils, workstations, with anthropometric dimensions and ergonomic characteristics suitable to use.

Keywords: anthropometry, vital signs, students, medicine

Procedia PDF Downloads 364

Authors: A. Hidalgo, A. Desportes, E. Bonin, A. Kadaoui, T. Bouaricha

Abstract:

Present paper is concerned with portfolio management with Black-Litterman (B-L) model. Considered stocks are exclusively limited to large companies stocks on US market. Results obtained by application of the model are presented. From analysis of collected Dow Jones stock data, remarkable explicit analytical expression of optimal B-L parameter τ, which scales dispersion of normal distribution of assets mean return, is proposed in terms of standard deviation of covariance matrix. Implementation has been developed in Matlab environment to split optimization in Markovitz sense from specific elements related to B-L representation.

Keywords: Black-Litterman, Markowitz, market data, portfolio manager opinion

Procedia PDF Downloads 240

Authors: Routsukol Sunalai

Abstract:

The objectives of this paper were to study current problem of ethics of entrepreneurs in information and communication technology professional, and to build their awareness of ethics, which would be useful as guidance for strengthening professional ethics among them. The study employed quantitative research method in order to analyze relationships or differences found in each ethics factor and report in statistics. The sample of this paper was 300 information technology users of Rajabhat Universities in Bangkok. The findings revealed that the ethics factors which gained the highest and high level of opinion included possessing principles of righteousness, having trust in themselves and others, and respecting different opinions of others and accepting the fact that people of different opinions.

Keywords: communication, ethics, information, entrepreneurs

Procedia PDF Downloads 387

Authors: Hamesh Babu Nanvala, Madhuri Malhal Rao

Abstract:

The overall development of the Institution is dependent on the approach and attitude of the principal. Influence of principal’s professionalism on overall development of the Institution is the aim of this paper. Professionalism means conducting oneself with responsibility, integrity, accountability and excellence. The predominant characteristic of professionalism is the temperament of oneself to work in the public interest. By summarizing the observations based on authors’ experience regarding professionalism of principals towards the development of their respective institutions and correlating these observations with the findings in the literature and opinion of other principals and staff, the authors conceived a conceptual approach with its attributes by practicing suggested approach principals that can achieve overall development of their institutions.

Keywords: achiever, development, institution, principal, professionalism, student, teacher

Procedia PDF Downloads 264

Authors: Fabrizio Ascione, Martina Borrelli, Rosa Francesca De Masi, Silvia Ruggiero, Giuseppe Peter Vanoli

Abstract:

The Directive 2010/31/EC 'Directive of the European Parliament and of the Council of 19 may 2010 on the energy performance of buildings' moved the targets of the previous version toward more ambitious targets, for instance by establishing that, by 31 December 2020, all new buildings should demand nearly zero-energy. Moreover, the demonstrative role of public buildings is strongly affirmed so that also the target nearly zero-energy buildings is anticipated, in January 2019. On the other hand, given the very low turn-over rate of buildings (in Europe, it ranges between 1-3%/yearly), each policy that does not consider the renovation of the existing building stock cannot be effective in the short and medium periods. According to this proposal, the study provides a novel, holistic approach to design the refurbishment of educational buildings in colder cities of Mediterranean regions enabling stakeholders to understand the uncertainty to use numerical modelling and the real environmental and economic impacts of adopting some energy efficiency technologies. The case study is a university building of Molise region in the centre of Italy. The proposed approach is based on the application of the cost-optimal methodology as it is shown in the Delegate Regulation 244/2012 and Guidelines of the European Commission, for evaluating the cost-optimal level of energy performance with a macroeconomic approach. This means that the refurbishment scenario should correspond to the configuration that leads to lowest global cost during the estimated economic life-cycle, taking into account not only the investment cost but also the operational costs, linked to energy consumption and polluting emissions. The definition of the reference building has been supported by various in-situ surveys, investigations, evaluations of the indoor comfort. Data collection can be divided into five categories: 1) geometrical features; 2) building envelope audit; 3) technical system and equipment characterization; 4) building use and thermal zones definition; 5) energy building data. For each category, the required measures have been indicated with some suggestions for the identifications of spatial distribution and timing of the measurements. With reference to the case study, the collected data, together with a comparison with energy bills, allowed a proper calibration of a numerical model suitable for the hourly energy simulation by means of EnergyPlus. Around 30 measures/packages of energy, efficiency measure has been taken into account both on the envelope than regarding plant systems. Starting from results, two-point will be examined exhaustively: (i) the importance to use validated models to simulate the present performance of building under investigation; (ii) the environmental benefits and the economic implications of a deep energy refurbishment of the educational building in cold climates.

Keywords: energy simulation, modelling calibration, cost-optimal retrofit, university building

Procedia PDF Downloads 155

Authors: Olusola Olorunfemi Bamisile, Mustafa Dagbasi, Serkan Abbasoglu

Abstract:

Feasibility of an Energy Audit program is the main aim of this paper. LEDs are used to replace Sodium Vapor lamps and High Pressured Mercury Vapor lamps that are currently used for the street lighting system in Turkish Republic of Northern Cyprus. 44% of the fossil fuels imported into Turkish Republic of Northern Cyprus are used for electricity generation which makes the reduction in the consumption of electricity very important. This project will save as much as 40,206,210 kWh on site annually and 121,837,000 kWh can be saved from source. The economic environmental and fossil fuels saving of this project is also evaluated.

Keywords: energy conservation management, LEDs, sodium vapor, high pressure mercury vapor, life cycle costing

Procedia PDF Downloads 444

Authors: Munir Kassa, Mengistu Hailemariam, Meghan Obermeyer, Kefelegn Baruda, Yonas Getachew, Asnakech Dessie

Abstract:

Improving the quality of sexual and reproductive health services that women receive is expected to have an impact on women’s satisfaction with the services, on their continued use and, ultimately, on their ability to achieve their fertility goals or reproductive intentions. Surprisingly, however, there is little empirical evidence of either whether this expectation is correct, or how best to improve service quality within sexual and reproductive health programs so that these impacts can be achieved. The Recent focus on quality has prompted more physicians to do quality improvement work, but often without the needed skill sets, which results in poorly conceived and ultimately unsuccessful improvement initiatives. As this renders the work unpublishable, it further impedes progress in the field of health care improvement and widens the quality chasm. Moreover, since 2014, the Center for International Reproductive Health Training (CIRHT) has worked diligently with 11 teaching hospitals across Ethiopia to increase access to contraception and abortion care services. This work has included improving pre-service training through education and curriculum development, expanding hands-on training to better learn critical techniques and counseling skills, and fostering a “team science” approach to research by encouraging scientific exploration. This is the first time this systematic approach has been applied and documented to improve access to high-quality services in Ethiopia. The purpose of this article is to report initiatives undertaken, and findings concluded by the clinical service team at CIRHT in an effort to provide a pragmatic approach to quality improvement projects. An audit containing nearly 300 questions about several aspects of patient care, including structure, process, and outcome indicators was completed by each teaching hospital’s quality improvement team. This baseline audit assisted in identifying major gaps and barriers, and each team was responsible for determining specific quality improvement aims and tasks to support change interventions using Shewart’s Cycle for Learning and Improvement (the Plan-Do-Study-Act model). To measure progress over time, quality improvement teams met biweekly and compiled monthly data for review. Also, site visits to each hospital were completed by the clinical service team to ensure monitoring and support. The results indicate that applying an evidence-based, participatory approach to quality improvement has the potential to increase the accessibility and quality of services in a short amount of time. In addition, continued ownership and on-site support are vital in promoting sustainability. This approach could be adapted and applied in similar contexts, particularly in other African countries.

Keywords: abortion, contraception, quality improvement, service provision

Procedia PDF Downloads 183

Authors: Moufida Benmoussa

Abstract:

Since the escalation of the Syrian conflict in 2011, 6.9 million Syrians have fled to neighbouring countries, and 6.7 have remained displaced in Syria. Out of the 6.9 who fled Syria, over one million have crossed the Mediterranean Sea and become refugees and asylum seekers in various European countries. As a European and a member country of the EU, the Republic of Ireland was not an exception. In response to the refugee crisis caused mainly by the Syrian displacement, Ireland established the Syrian Humanitarian Admission Programme (SHAM) in 2014 and the Irish Refugee Protection Programme (IRPP) in 2015, followed by its second phase in 2019. In light of these events, Irish print media played a significant role in covering the Irish government’s decisions, political stance, and public opinion on the debate on taking Syrian refugees into Ireland. Considering the tremendous impact of media on politics and public opinion, my research examined how The Irish Times and Irish Independent framed Syrian migration to Ireland. I adopted a qualitative framing analysis to identify the prominent framings in these two newspapers. The collection of newspaper articles focused on three periods. The first period is from the first of January 2014 to the end of December 2014. During this period, the media covered the launch of the Syrian Humanitarian Admission Programme (SHAP) and stories about the first arrival of the Syrian refugees to Ireland. The second period is the year 2015. During this year, various events gained the attention of the Irish media. These events include Ireland’s establishment of the Irish Refugee Protection Programme, the Paris attacks, and the publishing of Aylan Kurdi’s Photograph. The third period is from the first of December 2019 to the thirtieth of January 2020. In this period, the media covered the convention of Ireland with the UNHCR and the European Union to provide sanctuary to 2900 refugees in the years 2020, 2021, 2022, and 2023. The primary findings of my study indicate that The Irish Times and Irish Independent’s framing of Syrian migration to Ireland was various. My research findings indicate that The Irish Times and Irish Independent’s framing of Syrian migration to Ireland was varied and asymmetrical. The dominant frames used by these two newspapers are humanitarian, responsibility, contribution, burden, intruder, and threat. The former three frames positively perceive Syrian migration to Ireland and support the Irish government’s decisions to welcome more Syrian refugees. On the other hand, the last three frames perceive Syrian migration and refugees negatively and stand for the principle that Ireland should not take Syrian refugees.

Keywords: framing, Syrian migration, Ireland, newspaper

Procedia PDF Downloads 42

Authors: Dada Durojaye Joshua

Abstract:

The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

Procedia PDF Downloads 45

Authors: Dada Durojaye Joshua

Abstract:

The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

Procedia PDF Downloads 43

Authors: Zineb Meniaoui, Fatma Zehri, Kamoussi Halioui

Abstract:

The amplified awareness of companies towards the social and environmental concerns has nowadays become a challenge for firms around the globe. Our study investigates the effects of corporate governance mechanisms on voluntarily social and environmental information disclosure in Canada and France. The study use the content analysis approach, applied on a total of 245 year-observation for the Canadian sample and 245 year-observation for the French sample from 2005 to 2011. Our results show a significant correlation between the board's independence, Corporate Social Responsibility (CSR) committee and expertise as well as the audit quality along with the extent of the social and environmental disclosure. The French firms are found disclosing more societal information than Canadian firms, which might be due to the stakeholders' pressure put on French companies to disclose such societal information.

Keywords: Canada, corporate governance, disclosure determinants , France, social and environmental disclosure

Procedia PDF Downloads 318

Authors: Hyoup-Sang Yoon

Abstract:

The quality of video transmitted by mobile ad hoc networks (MANETs) can be influenced by several factors, including protocol layers; parameter settings of each protocol. In this paper, we are concerned with understanding the functional relationship between these influential factors and objective video quality in MANETs. We illustrate a systematic statistical design of experiments (DOE) strategy can be used to analyse MANET parameters and performance. Using a 2k factorial design, we quantify the main and interactive effects of 7 factors on a response metric (i.e., mean opinion score (MOS) calculated by PSNR with Evalvid package) we then develop a first-order linear regression model between the influential factors and the performance metric.

Keywords: evalvid, full factorial design, mobile ad hoc networks, ns-2

Procedia PDF Downloads 384

Authors: Raya Sulaiman

Abstract:

Critical discourse analysis investigates how discourse is used to abuse power relationships. Political debates constitute discourses which mirror aspects of ideologies. The Arab world has been one of the most unsettled zones in the world and has dominated global politics due to the Arab revolutions which started in 2010. This study aimed at uncovering the ideological intentions in the formulation and circulation of hegemonic political ideology in the TV political debates of the 2011 to 2012 Yemen revolution, how ideology was used as a tool of hegemony. The study specifically examined the ideologies associated with the use of protesters as a social actor. Data of the study consisted of four debates (17350 words) from four live debate programs: The Opposite Direction, In Depth, Behind the News and the Revolution Talk that were staged at Al Jazeera TV channel between 2011 and 2012. Data was readily transcribed by Al Jazeera online. Al Jazeera was selected for the study because it is the most popular TV network in the Arab world and has a strong presence, especially during the Arab revolutions. Al Jazeera has also been accused of inciting protests across the Arab region. Two debate sites were identified in the data: government and anti-government. The government side represented the president Ali Abdullah Saleh and his regime while the anti-government side represented the gathering squares who demanded the president to ‘step down’. The study analysed verbal discourse aspects of the debates using critical discourse analysis: aspects from the Social Actor Network model of van Leeuwen. This framework provides a step-by-step analysis model, and analyses discourse from specific grammatical processes into broader semantic issues. It also provides representative findings since it considers discourse as representative and reconstructed in social practice. Study findings indicated that Al Jazeera and the anti-government had similarities in terms of the ideological intentions related to the protesters. Al Jazeera victimized and incited the protesters which were similar to the anti-government. Al Jazeera used assimilation, nominalization, and active role allocation as the linguistic aspects in order to reach its ideological intentions related to the protesters. Government speakers did not share the same ideological intentions with Al Jazeera. Study findings indicated that Al Jazeera had excluded the government from its debates causing a violation to its slogan, the opinion, and the other opinion. This study implies the powerful role of discourse in shaping ideological media intentions and influencing the media audience.

Keywords: Al Jazeera network, critical discourse analysis, ideology, Yemeni revolution

Procedia PDF Downloads 207

Authors: S. Ait Ali Yahia

Abstract:

One of the main features of the Maghreb is its linguistic richness. The multilingualism is a fact which always marked the Maghreb since the beginning of the history up to know. Since the arrival of the Phoenicians, followed by the Carthaginians, Romans, and Arabs, etc, there was a social group in the Maghreb which controlled two kinds of idioms. The libyc one remained, despite everything, the local language used by the major part of the population. This language had a support of written transmission attested by many inscriptions. Among all the forms of the Maghreb writing, this alphabet, however, continues to cause a certain number of questions about the origin and the date of its appearance. The archaeological, linguistic and historical data remain insufficient to answer these questions. This did not prevent the researchers from giving an opinion. In order to answer these questions we will expose here the various assumptions adopted by various authors who are founded on more or less explicit arguments. We will also speak about the various forms taken by the libyc writing during antiquity.

Keywords: the alphabet libyc, Eastern libyc, Western libyc, multilingualism

Procedia PDF Downloads 273

Authors: Tianji Jiang

Abstract:

Habermas' definition of public sphere is a classical and well-regarded theory of the formation of public opinions, laying the foundation for many researches on public opinions and public media. In recent decades, public media have been changing rapidly as social media are gaining increasing importance. However, the occurrence of group polarization on social media, which is a hot issue today, is challenging Habermas' theory of the public sphere. This article reviews the public sphere theory and studies group polarization and social media. It proposes ideas on how to understand group polarization within the public sphere and comes up with some suggestions and ideas to reduce polarization on social media.

Keywords: public sphere, social media, group polarization, echo chamber, public opinion

Procedia PDF Downloads 76

Authors: Sevil Yildiz

Abstract:

Audio visual communication is a type of collective expression. Collective expression activity informs the masses, gives direction to opinions and establishes public opinion. Due to these characteristics, audio visual communication must be subjected to special restrictions. This has been stipulated in both the Constitution and the European Human Rights Agreement. This paper aims to review freedom of expression and its restriction in audio visual media. For this purpose, the authorisation of the Radio and Television Supreme Council to impose sanctions as an independent administrative authority empowered to regulate the field of audio visual communication has been reviewed with regard to freedom of expression and its limits.

Keywords: audio visual media, freedom of expression, its limits, radio and television supreme council

Procedia PDF Downloads 297

Authors: Karolina Wieczorek, Sophie Wiliams

Abstract:

Introduction: Patient data is often collected in Electronic Health Record Systems (EHR) for purposes such as providing care as well as reporting data. This information can be re-used to validate data models in clinical trials or in epidemiological studies. Manual validation of automated tools is vital to pick up errors in processing and to provide confidence in the output. Mentioning a disease in a discharge letter does not necessarily mean that a patient suffers from this disease. Many of them discuss a diagnostic process, different tests, or discuss whether a patient has a certain disease. The COVID-19 dataset in this study used natural language processing (NLP), an automated algorithm which extracts information related to COVID-19 symptoms, complications, and medications prescribed within the hospital. Free-text patient clinical patient notes are rich sources of information which contain patient data not captured in a structured form, hence the use of named entity recognition (NER) to capture additional information. Methods: Patient data (discharge summary letters) were exported and screened by an algorithm to pick up relevant terms related to COVID-19. Manual validation of automated tools is vital to pick up errors in processing and to provide confidence in the output. A list of 124 Systematized Nomenclature of Medicine (SNOMED) Clinical Terms has been provided in Excel with corresponding IDs. Two independent medical student researchers were provided with a dictionary of SNOMED list of terms to refer to when screening the notes. They worked on two separate datasets called "A” and "B”, respectively. Notes were screened to check if the correct term had been picked-up by the algorithm to ensure that negated terms were not picked up. Results: Its implementation in the hospital began on March 31, 2020, and the first EHR-derived extract was generated for use in an audit study on June 04, 2020. The dataset has contributed to large, priority clinical trials (including International Severe Acute Respiratory and Emerging Infection Consortium (ISARIC) by bulk upload to REDcap research databases) and local research and audit studies. Successful sharing of EHR-extracted datasets requires communicating the provenance and quality, including completeness and accuracy of this data. The results of the validation of the algorithm were the following: precision (0.907), recall (0.416), and F-score test (0.570). Percentage enhancement with NLP extracted terms compared to regular data extraction alone was low (0.3%) for relatively well-documented data such as previous medical history but higher (16.6%, 29.53%, 30.3%, 45.1%) for complications, presenting illness, chronic procedures, acute procedures respectively. Conclusions: This automated NLP algorithm is shown to be useful in facilitating patient data analysis and has the potential to be used in more large-scale clinical trials to assess potential study exclusion criteria for participants in the development of vaccines.

Keywords: automated, algorithm, NLP, COVID-19

Procedia PDF Downloads 72

Authors: Jia Yi Yap, Angela S. H. Lee

Abstract:

With the use of big data technologies, organization can get result that they are interested in. Big data technologies simply load all the data that is useful for the organizations and provide organizations a better way of analysing data. The purpose of this research is to get employees’ opinion from films in Malaysia to explore the use of big data technologies in their organization in order to provide how it may affect the perception of the employees on job performance. Therefore, in order to identify will accepting big data technologies in the organization affect the perception of the employee, questionnaire will be distributed to different employee from different Small and medium-sized enterprises (SME) organization listed in Malaysia. The conceptual model proposed will test with other variables in order to see the relationship between variables.

Keywords: big data technologies, employee, job performance, questionnaire

Procedia PDF Downloads 271

Authors: Dionne Coley B. A.

Abstract:

The role of a lawyer as a mediator is to be impartial in assisting parties to arrive at a decision. This decision should be made in a voluntary and mutually acceptable manner where the mediator encourages the parties to communicate, identify their interests, assess risks and consider settlement options. One of the key components to mediation is impartiality where mediators are to have a duty to remain impartial throughout the course of mediation and uphold an “objective” demeanor with both parties. The question is whether a mediator should take on evaluative role while encouraging the parties to come to a decision. This means that the mediator would not only encourage dialogue and responses between the parties but also assess and provide an opinion on the matter. This paper submits the argument that the role of a mediator should not be one of evaluation as this does not encourage the dialogue, process or desired outcomes associated with mediation.

Keywords: evaluation, lawyer, mediation, reform

Procedia PDF Downloads 400

Authors: Marina Diković

Abstract:

By giving personal opinions, suggestions and criticism through e-democracy, young people can reinforce the adoption of decisions which they have an impact on. The purpose of this research was to examine the opinion of university students about the possibility of their decision-making by using information and communication technology (ICT). The questionnaire examined young people's values and behaviour associated with e-democracy and the related decision-making. Students are most active online when it comes to finding information connected with their academic responsibilities, but less frequently take part in democratic processes in society, both at the national and local level. E-democracy as a tool can be learned in programmes of Human Rights Education and Citizenship Education. 

Keywords: active citizens, e-democracy, information and communication technology (ICT), university students

Procedia PDF Downloads 200

Authors: Catherine Omole

Abstract:

Examination malpractice includes acts that temper with collecting accurate results during the conduct of an examination, thereby giving undue advantage to a student over his colleagues. Even though examination malpractice has been a lingering problem, examinations may not be easy to do away with completely as it is an important feedback tool in the learning process with several other functions e.g for the purpose of selection, placement, certification and promotion. Examination malpractice has created a lot of problems such as a relying on a weak work force based on false assessment results. The question is why is this problem still persisting, despite measures that have been taken to curb this ugly trend over the years? This opinion paper has identified modifications that could help relieve the student of the examination stress and thus increase the student’s effort towards effective learning and discourage examination malpractice in the long run.

Keywords: assessment, examination malpractice, learning, science classroom

Procedia PDF Downloads 235

Authors: Carlos M. Goncalves, Luisa Duarte, Teresa Cartaxo

Abstract:

The aim of this work was to understand the reasons behind the underutilization of electroconvulsive therapy (ECT) in the younger population and raise possible solutions. We conducted a non-systematic review of literature throughout a search on PubMed, using the terms ‘children’, ‘adolescents’ and ‘electroconvulsive’, ‘therapy’. Candidate articles written in languages other than English were excluded. Articles were selected according to title and/or abstract’s content relevance, resulting in a total of 5 articles. ECT is a recognized effective treatment in adults for several psychiatric conditions. As in adults, ECT in children and adolescents is proven most beneficial in the treatment of severe mood disorders, catatonia, and, to a lesser extent, schizophrenia. ECT in adults has also been used to treat autism’s self-injurious behaviours, Tourette’s syndrome and resistant first-episode schizophrenia disorder. Despite growing evidence on its safety and effectiveness in children and adolescents, like those found in adults, ECT remains a controversial and underused treatment in patients this age, even when it is clearly indicated. There are various possible reasons to this; limited awareness among professionals (lack of knowledge and experience among child psychiatrists), stigmatic public opinion (despite positive feedback from patients and families, there is an unfavourable and inaccurate representation in the media, contributing to a negative public opinion), legal restrictions and ethical controversies (restrictive regulations such as a minimum age for administration), lack of randomized trials (the currently available studies are retrospective, with small size samples, and most of the publications are either case reports or case series). This shows the need to raise awareness and knowledge, not only for mental health professionals, but also to the general population, through the media, regarding indications, methods and safety of ECT in order to provide reliable information to the patient and families. Large-scale longitudinal studies are also useful to further demonstrate the efficacy and safety of ECT and can aid in the formulation of algorithms and guidelines as without these changes, the availability of ECT to the younger population will remain restricted by regulations and social stigma. In conclusion, these results highlight that lack of adequate knowledge and accurate information are the most important factors behind the underutilization of ECT in younger population. Mental healthcare professionals occupy a cornerstone position; if data is given by a well-informed healthcare professional instead of the media, general population (including patients and their families) will probably regard the procedure in a more favourable way. So, the starting point should be to improve health care professional’s knowledge and experience on this choice of treatment.

Keywords: adolescents, children, electroconvulsive, therapy

Procedia PDF Downloads 98