Search results for: buddhist kingdom
Commenced in January 2007
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Edition: International
Paper Count: 570

Search results for: buddhist kingdom

510 Common Orthodontic Indices and Classification in the United Kingdom

Authors: Ashwini Mohan, Haris Batley

Abstract:

An orthodontic index is used to rate or categorise an individual’s occlusion using a numeric or alphanumeric score. Indexing of malocclusions and their correction is important in epidemiology, diagnosis, communication between clinicians as well as their patients and assessing treatment outcomes. Many useful indices have been put forward, but to the author’s best knowledge, no one method to this day appears to be equally suitable for the use of epidemiologists, public health program planners and clinicians. This article describes the common clinical orthodontic indices and classifications used in United Kingdom.

Keywords: classification, indices, orthodontics, validity

Procedia PDF Downloads 119
509 Management of Postoperative Pain, Intercultural Differences Among Registered Nurses: Czech Republic and Kingdom of Saudi Arabia

Authors: Denisa Mackova, Andrea Pokorna

Abstract:

The management of postoperative pain is a meaningful part of quality care. The experience and knowledge of registered nurses in postoperative pain management can be influenced by local know-how. Therefore, the research helps to understand the cultural differences between two countries with the aim of evaluating the management of postoperative pain management among the nurses from the Czech Republic and the Kingdom of Saudi Arabia. Both countries have different procedures on managing postoperative pain and the research will provide an understanding of both the advantages and disadvantages of the procedures and also highlight the knowledge and experience of registered nurses in both countries. Between the Czech Republic and the Kingdom of Saudi Arabia, the expectation is for differing results in the usage of opioid analgesia for the patients postoperatively and in the experience of registered nurses with Patient Controlled Analgesia. The aim is to evaluate the knowledge and awareness of registered nurses and to merge the data with the postoperative pain management in the early postoperative period in the Czech Republic and the Kingdom of Saudi Arabia. Also, the aim is to assess the knowledge and experience of registered nurses by using Patient Controlled Analgesia and epidural analgesia treatment in the early postoperative period. The criteria for those providing input into the study, are registered nurses, working in surgical settings (standard departments, post-anesthesia care unit, day care surgery or ICU’s) caring for patients in the postoperative period. Method: Research is being conducted by questionnaires. It is a quantitative research, a comparative study of registered nurses in the Czech Republic and the Kingdom of Saudi Arabia. Questionnaire surveys were distributed through an electronic Bristol online survey. Results: The collection of the data in the Kingdom of Saudi Arabia has been completed successfully, with 550 respondents, 77 were excluded and 473 respondents were included for statistical data analysis. The outcome of the research is expected to highlight the differences in treatment through Patient Controlled Analgesia, with more frequent use in the Kingdom of Saudi Arabia. A similar assumption is expected for treatment conducted by analgesia. We predict that opioids will be used more regularly in the Kingdom of Saudi Arabia, whilst therapy through NSAID’s being the most common approach in the Czech Republic. Discussion/Conclusion: The majority of respondents from the Kingdom of Saudi Arabia were female registered nurses from a multitude of nations. We are expecting a similar split in gender between the Czech Republic respondents; however, there will be a smaller number of nationalities. Relevance for research and practice: Output from the research will assess the knowledge, experience and practice of patient controlled analgesia and epidural analgesia treatment. Acknowledgement: This research was accepted and affiliated to the project: Postoperative pain management, knowledge and experience registered nurses (Czech Republic and Kingdom of Saudi Arabia) – SGS05/2019-2020.

Keywords: acute postoperative pain, epidural analgesia, nursing care, patient controlled analgesia

Procedia PDF Downloads 152
508 Digital Subsistence of Cultural Heritage: Digital Media as a New Dimension of Cultural Ecology

Authors: Dan Luo

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With the climate change can exacerbate exposure of cultural heritage to climatic stressors, scholars pin their hope on digital technology can help the site avoid surprises. Virtual museum has been regarded as a highly effective technology that enables people to gain enjoyable visiting experience and immersive information about cultural heritage. The technology clearly reproduces the images of the tangible cultural heritage, and the aesthetic experience created by new media helps consumers escape from the realistic environment full of uncertainty. The new cultural anchor has appeared outside the cultural sites. This article synthesizes the international literature on the virtual museum by developing diagrams of Citespace focusing on the tangible cultural heritage and the alarmingly situation has emerged in the process of resolving climate change: (1) Digital collections are the different cultural assets for public. (2) The media ecology change people ways of thinking and meeting style of cultural heritage. (3) Cultural heritage may live forever in the digital world. This article provides a typical practice information to manage cultural heritage in a changing climate—the Dunhuang Mogao Grottoes in the far northwest of China, which is a worldwide cultural heritage site famous for its remarkable and sumptuous murals. This monument is a typical synthesis of art containing 735 Buddhist temples, which was listed by UNESCO as one of the World Cultural Heritage sites. The caves contain some extraordinary examples of Buddhist art spanning a period of 1,000 years - the architectural form, the sculptures in the caves, and the murals on the walls, all together constitute a wonderful aesthetic experience. Unfortunately, this magnificent treasure cave has been threatened by increasingly frequent dust storms and precipitation. The Dunhuang Academy has been using digital technology since the last century to preserve these immovable cultural heritages, especially the murals in the caves. And then, Dunhuang culture has become a new media culture after introduce the art to the world audience through exhibitions, VR, video, etc. The paper chooses qualitative research method that used Nvivo software to encode the collected material to answer this question. The author paid close attention to the survey in Dunhuang City, including participated in 10 exhibition and 20 salons that are Dunhuang-themed on network. What’s more, 308 visitors were interviewed who are fans of the art and have experienced Dunhuang culture online(6-75 years).These interviewees have been exposed to Dunhuang culture through different media, and they are acutely aware of the threat to this cultural heritage. The conclusion is that the unique halo of the cultural heritage was always emphasized, and digital media breeds twin brothers of cultural heritage. In addition, the digital media make it possible for cultural heritage to reintegrate into the daily life of the masses. Visitors gain the opportunity to imitate the mural figures through enlarged or emphasized images but also lose the perspective of understanding the whole cultural life. New media construct a new life aesthetics apart from the Authorized heritage discourse.

Keywords: cultural ecology, digital twins, life aesthetics, media

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507 Corporate Social Responsibility of Islamic Banks in Bahrain: Depositors’ Awareness

Authors: Sutan Emir Hidayat, Latifa Hassan Al-Qassab

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The purpose of this study is to examine depositors’ awareness on the pursuit of corporate social responsibilities (CSR) conducted by Islamic retail banks in the Kingdom of Bahrain according to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. The outcome of the paper is the extent to which the depositors knew about the banks’ CSR activities in promoting the welfare of the society beyond their business objectives. The study covered all Islamic retail banks in the Kingdom of Bahrain where a survey questionnaire was distributed to a total of 200 Islamic banks' depositors. The results of the survey show that the level of depositors’ awareness is limited on the pursuit of corporate social responsibilities by the banks as indicated by the small number of statements in the survey questionnaire which the respondents agreed to or of which they had satisfactory knowledge. The significant statistical difference in the respondents' answers to the survey questionnaire when they are grouped according to their respective banks prove that the level of depositors’ awareness on the pursuit of corporate social responsibilities varies considerably among the six Islamic retail banks in the kingdom. The findings of the study might be used to assist the policy makers in the field of CSR of Islamic financial institutions in formulation of better CSR activities and in delivering better services for the public welfare. The study also might help Islamic banks in the kingdom to set up strategy in order to increase the level of depositors’ awareness on their CSR activities.

Keywords: corporate social responsibilities, awareness, Islamic banks, Bahrain

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506 Development of Loop-Mediated Isothermal Amplification for Detection of Garlic in Food

Authors: Ting-Ying Su, Meng-Shiou Lee, Shyang-Chwen Sheu

Abstract:

Garlic is used commonly as a seasoning around the world. But some people suffer from allergy to garlic. Garlic may also cause burning of mouth, stomach, and throat. In some Buddhist traditions, consuming garlic is not allowed. The objective of this study is to develop a LAMP based method for detection of garlic in food. We designed specific primers targeted on ITS1-5.8S rRNA-ITS2 sequence of garlic DNA. The LAMP assay was performed using a set of four different primers F3, B3, FIP and BIP at 60˚C in less than 60 mins. Results showed that the primer was not cross-reactive to other commonly used spice including Chinese leek, Chinese onion, green onion, onion, pepper, basil, parsley, pepper and ginger. As low as 2% of garlic DNA could be detected. Garlic still could be detected by developed LAMP after boiled at 100˚C for 80 minutes and autoclaved at 121˚C for 60 minutes. Commercial products labeled with garlic ingredient could be identified by the developed method.

Keywords: garlic, loop-mediated isothermal amplification, processing, DNA

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505 Meditation, Mental States, Quantum Mechanics and Enlightenment

Authors: Ven. Bhikkhu Ananda

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Mind emerged from the quantum field. The practice of mediation can take one to the state of enlightenment. During meditation, the change in the very behaviour of electrons, protons, and photons and their fields, known to be quantum fields, create mental states. This could well be expressed in the mathematical language of quantum mechanics. This paper qualifies and quantifies mental states created during meditation and is explained by quantum mechanics. In meditation, phenomenology can be seen as the process of enlightenment. In this process, the emptiness shown in Buddhist philosophy and the emptiness of quantum fields is compared. The methodologies used here are mindfulness meditation and metta mediation (compassion meditation ). The research findings suggest not only quantumness and change are consciousness, but well-founded behaviour of an individual in the society, which can amplify the positive behaviour caused by mental states, and that emptiness and impermanence of phenomenon are based on dependent arisings. The presence of quantum coherence indicates that quantum mechanics has a role in the evolution of the pure mind and the phenomenology created thereof in mediation.

Keywords: meditation, mental states, quantum mechanics, enlightenment

Procedia PDF Downloads 37
504 Analysis of Crisis Management Systems of United Kingdom and Turkey

Authors: Recep Sait Arpat, Hakan Güreşci

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Emergency, disaster and crisis management terms are generally perceived as the same processes. This conflict effects the approach and delegating policy of the political order. Crisis management starts in the aftermath of the mismanagement of disaster and emergency. In the light of the information stated above in this article Turkey and United Kingdom(UK)’s crisis management systems are analyzed. This article’s main aim is to clarify the main points of the emergency management system of United Kingdom and Turkey’s disaster management system by comparing them. To do this: A prototype model of the political decision making processes of the countries is drawn, decision making mechanisms and the planning functions are compared. As a result it’s found that emergency management policy in Turkey is reactive whereas it’s proactive in UK; as the delegating policy Turkey’s system is similar to UK; levels of emergency situations are similar but not the same; the differences are stemming from the civil order and nongovernmental organizations effectiveness; UK has a detailed government engagement model to emergencies, which shapes the doctrine of the approach to emergencies, and it’s successful in gathering and controlling the whole state’s efforts; crisis management is a sub-phase of UK emergency management whereas it’s accepted as a outmoded management perception and the focal point of crisis management perception in UK is security crisis and natural disasters while in Turkey it is natural disasters. In every anlysis proposals are given to Turkey.

Keywords: crisis management, disaster management, emergency management, turkey, united kingdom

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503 Analysing Industry Clustering to Develop Competitive Advantage for Wualai Silver Handicraft

Authors: Khanita Tumphasuwan

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The Wualai community of Northern Thailand represents important intellectual and social capital and their silver handicraft products are desirable tourist souvenirs within Chiang Mai Province. This community has been in danger of losing this social and intellectual capital due to the application of an improper tool, the Scottish Enterprise model of clustering. This research aims to analyze and increase its competitive advantages for preventing the loss of social and intellectual capital. To improve the Wualai’s competitive advantage, analysis is undertaken using a Porterian cluster approach, including the diamond model, five forces model and cluster mapping. Research results suggest that utilizing the community’s Buddhist beliefs can foster collaboration between community members and is the only way to improve cluster effectiveness, increase competitive advantage, and in turn conserve the Wualai community.

Keywords: industry clustering, silver handicraft, competitive advantage, intellectual capital, social capital

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502 Buddha Images in Mudras Representing Days of a Week: Tactile Texture Design for the Blind

Authors: Chantana Insra

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The research “Buddha Images in Mudras Representing Days of a Week: Tactile Texture Design for the Blind” aims to provide original tactile format to institutions for the blind, as supplementary textbooks, to accumulate Buddhist knowledge, so that it could be extracurricular learning. The research studied on 33 students with both total and partial blindness, the latter with the ability to read Braille’s signs, of elementary 4 – 6, who are pursuing their studies on the second semester of the academic year 2013 at Bangkok School for the Blind. The researcher opted samples specifically, studied data acquired from both documents and fieldworks. Those methods must be related to the blind, tactile format production, and Buddha images in mudras representing days of a week. Afterwards, the formats will be analyzed and designed so that there would be 8 format pictures of Buddha images in mudras representing days of the week. Experts will next evaluate the media and try out.

Keywords: blind, tactile texture, Thai Buddha images, Mudras, texture design

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501 Applying Multiple Intelligences to Teach Buddhist Doctrines in a Classroom

Authors: Phalaunnnaphat Siriwongs

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The classroom of the 21st century is an ever changing forum for new and innovative thoughts and ideas. With increasing technology and opportunity, students have rapid access to information that only decades ago would have taken weeks to obtain. Unfortunately, new techniques and technology are not the cure for the fundamental problems that have plagued the classroom ever since education was established. Class size has been an issue long debated in academia. While it is difficult to pin point an exact number, it is clear that in this case more does not mean better. By looking into the success and pitfalls of classroom size the true advantages of smaller classes will become clear. Previously, one class was comprised of 50 students. Being seventeen and eighteen- year- old students, sometimes it was quite difficult for them to stay focused. To help them understand and gain much knowledge, a researcher introduced “The Theory of Multiple Intelligence” and this, in fact, enabled students to learn according to their own learning preferences no matter how they were being taught. In this lesson, the researcher designed a cycle of learning activities involving all intelligences so that everyone had equal opportunities to learn.

Keywords: multiple intelligences, role play, performance assessment, formative assessment

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500 Comparative Study on Inhibiting Factors of Cost and Time Control in Nigerian Construction Practice

Authors: S. Abdulkadir, I. Y. Moh’d, S. U. Kunya, U. Nuruddeen

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The basis of any contract formation between the client and contractor is the budgeted cost and the estimated duration of projects. These variables are paramount important to project's sponsor in a construction projects and in assessing the success or viability of construction projects. Despite the availability of various techniques of cost and time control, many projects failed to achieve their initial estimated cost and time. The paper evaluate the inhibiting factors of cost and time control in Nigerian construction practice and comparing the result with the United Kingdom practice as identified by one researcher. The populations of the study are construction professionals within Bauchi and Gombe state, Nigeria, a judgmental sampling employed in determining the size of respondents. Descriptive statistics used in analyzing the data in SPSS. Design change, project fraud and corruption, financing and payment of completed work found to be common among the top five inhibiting factors of cost and time control in the study area. Furthermore, the result had shown some comprising with slight contrast as in the case of United Kingdom practice. Study recommend the adaptation of mitigation measures developed in the UK prior to assessing its effectiveness and so also developing a mitigating measure for other top factors that are not within the one developed in United Kingdom practice. Also, it recommends a wider assessing comparison on the modify inhibiting factors of cost and time control as revealed by the study to cover almost all part of Nigeria.

Keywords: comparison, cost, inhibiting factor, United Kingdom, time

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499 The Existence of Field Corn Networks on the Thailand-Burma Border under the Patron-Client Contract Farming System

Authors: Kettawa Boonprakarn, Jedsarid Sangkaphan, Bejapornd Deekhuntod, Nuntharat Suriyo

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This study aimed to investigate the existence of field corn networks on the Thailand-Burma border under the patron-client contract farming system. The data of this qualitative study were collected through in-depth interviews with nine key informants. The results of the study revealed that the existence of the field corn networks was associated with the relationship where farmers had to share their crops with protectors in the areas under the influence of the KNU (Karen National Union) and the DKBA (Democratic Karen Buddhist Army) or Burmese soldiers. A Mae Liang, the person who starts a network has a connection with a Thaokae, Luk Rai Hua Chai or the head of a group of farmers, and farmers. They are under the patron-client system with trust and loyalty that enable the head of the group and the farmers in the Burma border side to remain under the same Mae Liang even though the business has been passed down to later generations.

Keywords: existence, field-corn networks, patron-client system, contract farming

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498 The Evolving Changes of Religious Behavior: an Exploratory Study on Guanyin Worship of Contemporary Chinese Societies

Authors: Judith Sue Hwa Joo

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Guanyin (Avalokiteśvara in Sanskrit), the Bodhisattva of Mercy and Compassion, is the most widely worshipped Buddhist Divinity in Chinese societies and is also believed by more than half of Asian populations across various countries. The most overwhelming reason for the popularity of Guanyin in Chinese societies is, according to the Lotus Sutra, that Guanyin would apperceive voices of those suffering from immense afflictions and troubles, and liberate them upon crying for his/her holy name with wholeheartedness. Its pervasive social influence has spanned more than two thousand years and is still deeply affecting the lives of most Chinese people. This study aimed to investigate whether Guanyin Worship has evolved and changed in modern Chinese societies across the Taiwan Strait. Taiwan and China, albeit having the same language and culture, have been territorially divided and governed by two different political regimes for over 70 years. It would be scientifically intriguing to unveil any substantial changes in religious behaviors in the context of Guanyin Worship. A comprehensive anonymous questionnaire survey in Chinese communities was conducted from October 2017 to May 2019 across various countries, mostly in China, Taiwan, and Hong Kong areas. Since the religious survey is officially prohibited in China, the study was difficult and could only be exercised by means of snowball sampling. Demographic data (age, sex, education, religious belief) were registered and Guanyin’s salvation functions under various confronting situations were investigated. Psychological dimensions of religious belief in Guanyin were probed in terms of the worship experience, the willingness of veneration, and egoistic or altruistic ideations. A literature review on documented functional attributes was carried out in parallel for comparison analyses with traditional roles. Effective 1123 out of 1139 samples were obtained. Statistical analysis revealed that Guanyin Worship is still commonly practiced and deeply rooted in the hearts of all Chinese people regardless of gender, age, education, and residential area, even though they may not enshrine Guanyin at home nowadays. The conventional roles of Guanyin Bodhisattva are still valid and best satisfy the real interests of lifestyles in modern times. When comparing the traditional Buddhist Sutra and the documented literature, the divine power of modern Guanyin has notably empowered to recover, protect and transform fetal and infant spirits due to the sexual liberation, increased abortion rate, gender awakening and enhanced female autonomy in the reproductive decision. However, the One-Child policy may have critically impacted the trajectory of Guanyin Worship so that people in China prevail over those in Taiwan praying for aborted lives or premature deaths. Furthermore, particularly in Hong Kong and Macao, Guanyin not only serves as the sea guardian for the fishermen but also additional services a new function as the God of Wealth. The divine powers and salvation functions of Guanyin are indeed evolving and expanding to comply with the modern psychosocial, cultural and societal needs. This study sheds light on the modernization process of the two-thousand-year-old Guanyin Worship of contemporary Chinese societies.

Keywords: Buddhism, Guanyin, religious behavior, salvation function

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497 A Study on Local Wisdom towards Career Building of People in Kamchanoad Community

Authors: Phusit Phukamchanoad, Thananya Santithammakul, Suwaree Yordchim, Pennapa Palapin

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This research gathered local wisdom towards career building of people in Kamchanoad Community, Baan Muang sub-district, Baan Dung district, Udon Thani province. Data was collected through in-depth interviews with village headmen, community board, teachers, monks, Kamchanoad forest managers and revered elderly aged over 60 years old. All of these 30 interviewees have resided in Kamchanoad Community for more than 40. Descriptive data analysis result revealed that the most prominent local wisdom of Kamchanoad community is their beliefs and religion. Most people in the community have strongly maintained local tradition, the festival of appeasing Chao Pu Sri Suttho on the middle of the 6th month of Thai lunar calendar which falls on the same day with Vesak Day. 100 percent of the people in this community are Buddhist. They believe that Naga, an entity or being, taking the form of a serpent, named “Sri Suttho” lives in Kamchanoad forest. The local people worship the serpent and ask for blessings. Another local wisdom of this community is Sinh fabric weaving.

Keywords: local wisdoms, careers, Kamchanoad Community, career building

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496 Mechanism of Religion on Community Movement for Solid Waste Management

Authors: Sophaphan Intahphuak, Narong Pamala, Boonyaporn Yodkhong, Samuhavitayaa

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The amount of solid waste increases each year as a result of population growth, urbanization and economic expansion; however, there was little public cooperation in the segregation of solid waste due to the lack of awareness. This study aims to encourage all sectors in the community to participate in the development of a suitable model to reduce environmental waste by emerging the cultural context that bares a close relationship with Buddhism through faith and merit-making. The monks, involving stakeholder in the entire waste management system, help publicize the campaign on Buddhist holy days, religious ceremonies and they also teach people to be responsible for the garbage problem in the community. As for the garbage brought for merit-making, they are sold and the money is used to help build the pavilion. It was found that people can separate recycled garbage and the amount of solid waste slightly decrease. The results obtained suggest that the religion is not only the moral center of the community, it is also the center of community empowerment to consciousness in waste management.

Keywords: community empowerment, religion’s role, waste management, recycled garbage

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495 School Autonomy in the United Kingdom: A Correlational Study Applied to English Principals

Authors: Pablo Javier Ortega-Rodriguez, Francisco Jose Pozuelos-Estrada

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Recently, there has been a renewed interest in school autonomy in the United Kingdom and its impact on students' outcomes. English principals have a pivotal role in decision-making. The aim of this paper is to explore the correlation between the type of school (public or private) and the considerable responsibilities of English principals which participated in PISA 2015. The final sample consisted of 419 principals. Descriptive data (percentages and means) were generated for the variables related to professional autonomy. Pearson's chi-square test was used to determine if there is an association between the type of school and principals' responsibilities for relevant tasks. Statistical analysis was performed using SPSS software, version 22. Findings suggest a significant correlation between the type of school and principals' responsibility for firing teachers and formulating the school budget. This study confirms that the type of school is not associated with principals' responsibility for choosing which textbooks are used at school. The present study establishes a quantitative framework for defining four models of professional autonomy and some proposals to improve school autonomy in the United Kingdom.

Keywords: decision making, principals, professional autonomy, school autonomy

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494 Diversity Management of Gender, Age and Disability in the Banking Sector in the Kingdom of Saudi Arabia

Authors: Nada Azhar

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As a developing country, The Kingdom of Saudi Arabia (KSA) needs to make the best possible use of its workforce for social and economic reasons. The workforce is diverse, calling for appropriate diversity management (DM). The thesis focuses on the banking sector in KSA. To date, there have been no studies on DM in the banking sector in this country. Many organizations have introduced specific policies and programmes to improve the recruitment, inclusion, promotion, and retention of diverse employees, in addition to the legal requirements existing in many countries. However, Western-centric models of DM may not be applicable, at least not in their entirety, in other regions. The aim of the study is to devise a framework for understanding gender, age and disability DM in the banking sector in KSA in order to enhance DM in this sector. A sample of 24 managers, 2 from each of the 12 banks, was interviewed to obtain their views on DM in the banking sector in KSA. Thematic analysis was used to analyze the data. These themes were used to develop the questionnaire, which was administered to 10 managers in each of the 12 banks. After analysis of these data, and completion of the study, the research will make a theoretical contribution to the knowledge on DM and a practical contribution to the management of diversity in Saudi banks. This paper concerns a work in progress.

Keywords: age, disability, diversity, gender, Kingdom of Saudi Arabia

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493 A Historical Overview of the General Implementation of the European Union Market Abuse Directive in the United Kingdom before the Brexit and Its Future Implications

Authors: Howard Chitimira

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The European Union (EU) was probably the first body to establish multinational anti-market abuse laws aimed at enhancing the detection and curbing of cross-border market abuse activities in its member states. Put differently, the EU Insider Dealing Directive was adopted in 1989 and was the first law that harmonised the insider trading ban among the EU member states. Thereafter, the European Union Directive on Insider Dealing and Market Manipulation (EU Market Abuse Directive) was adopted in a bid to improve and effectively discourage all the forms of market abuse in the EU’s securities and financial markets. However, the EU Market Abuse Directive had its own gaps and flaws. In light of this, the Market Abuse Regulation and the Criminal Sanctions for Market Abuse Directive were enacted to repeal and replace the EU Market Abuse Directive in 2016. The article examines the adequacy of the EU Market Abuse Directive and its implementation in the United Kingdom (UK) prior to the British exit (Brexit). This is done to investigate the possible implications of the Brexit referendum outcome of 23 June 2016 on the future regulation of market abuse in the UK.

Keywords: market abuse, insider trading, market manipulation, European Union, United Kingdom

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492 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality

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491 Songkran Tradition: An Invented Tradition of Thai Buddhists and Thai Muslims for Peace and Happiness in Southern Thailand

Authors: Utit Sungkharat

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Purpose: To investigate an invented tradition of Thai Buddhists and Thai Muslims for peace. Methods: The data for this qualitative research were collected from related documents and research reports, field data, and in-depth interviews with Buddhist and Muslim religious leaders and people in the community. Results: The results of the research revealed that Thai Buddhists and Thai Muslims in Tamod Community in the Southern part of Thailand who have lived in the same community and shared the same history of the community jointly invented the Songkran tradition holding on to the reason that they have lived in the same community founded by the same person. The reason for inventing this tradition is that Songkran is a tradition for paying respect to ancestors who passed away and people in Tamod have the same ancestor even though they believe in different religions. Therefore, paying respect to the ancestors can be performed together by people of the two religions. The invented tradition has not only united them and empowered them to drive their community to development but also brought peace and happiness to this community.

Keywords: invented tradition, Thai Buddhists, Thai Muslims, peace

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490 Archaeology Study of Soul Houses in Ancient Egypt on Five Models in the Grand Egyptian Museum

Authors: Ayman Aboelkassem, Mahmoud Ali

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Introduction: The models of soul houses have appeared in the prehistory, old kingdom and middle kingdom period. These soul houses represented the imagination of the deceased about his house in the afterlife, some of these soul houses were two floors and the study will examine five models of soul houses which were discovered near Saqqara site by an Egyptian mission. These models had been transferred to The Grand Egyptian Museum (GEM) to be ready to display at the new museum. We focus on models of soul houses (GEM Numbers, 1276, 1280, 1281, 1282, 8711) these models of soul houses were related to the old kingdom period. These models were all made of pottery, the five models have an oval shape and were decorated with relief. Methodology: The study will focus on the development of soul houses during the different periods in ancient Egypt, the function of soul houses, the kind of offerings which were put in it and the symbolism of the offerings colors in ancient Egyptian believe. Conclusion: This study is useful for the heritage and ancient civilizations especially when we talk about opening new museums like The Grand Egyptian Museum which will display a new collection of soul houses. The study of soul houses and The kinds of offerings which put in it reflect the economic situation in the Egyptian society and kinds of oils which were famous in ancient Egypt.

Keywords: archaeology study, Grand Egyptian Museum, relief, soul houses

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489 Unifying Heidegger and Sartre: A Way via Yogācāra Buddhism

Authors: Wing Cheuk Chan

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It is well-known that Heidegger was highly critical of Sartre’s existential philosophy. In his famous “Letter on Humanism,” Heidegger not only draw a clear cutline between his thinking of Being and Sartre’s existentialism but also introduced a kind of anti-humanism. Such a hostile attitude towards Sartre’sExistentialism as Humanism seems to have created an unbridgeable gap between these them. Indeed, already in his Being and Nothingness, Sartre complained: Heidegger “has completely avoided any appeal to consciousness in his description of Dasein.”In reality, Sartre was mainly faithful to Husserlianphenomenology, in spite of his rejection of Husserl’s idealism. Thanks to the Japanese Buddhist scholar Yoshifumi Ueda’s work on the Old School of Yogācāra Buddhismas represented by Sthiramati and Paramārtha, we learn that in additional to thethesis of transforming vijñāna (knowing consciousness) into jñāna (wisdom), there is an idea of pṛṣṭa-labdha-jñāna (the subsequently acquired wisdom). According to Ueda, the latter is a “non-discriminative discrimination.” This gives rise to a possibility of synthesizing Heidegger’s thinking of Being and Sartre’s existential phenomenology. Structurally, this paper will firstshow that Heidegger focuses on the side of non-discrimination, whereas Sartre concentrates on the side of discrimination. It will then clarify in what sense thateach of them, in itself, remains incomplete. Finally, it will demonstratehow to synthesize them in term of the notion of “non-discriminative discrimination.”

Keywords: heidegger, sartre, phenomenology, yogācāra buddhism

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488 Archaeology Study of Soul Houses in Ancient Egypt on Five Models in the Grand Egyptian Museum

Authors: Mahmoud Aly, Mohamed Ismail, Mohamed Badereldin, Amro Mostafa

Abstract:

Introduction: The models of soul houses were appeared in the prehistory, old kingdom, and middle kingdom period. They represented the imagination of the deceased about his house in the afterlife, some of these soul houses were two floors, and the study will examine five models of soul houses which were discovered near Saqqara site by an Egyptian mission. These models had been transferred to The Grand Egyptian Museum (GEM) to be ready to display at the new museum. We focus upon five models of soul houses (GEM Numbers, 1276,1280,1281,1282,8711) they related to the old kingdom period. These models were all made of pottery, the five models have oval shape and were decorated with relief. Methodology: The study will focus on the development of soul houses during the different periods in ancient Egypt and the kinds of offerings which will reflect the economic situation in the Egyptian society and kinds of oils which were famous in ancient Egypt. Conclusion: This research focuses on the function of soul house and the kind of offerings which were put in it, This study will be useful for the heritage and ancient civilizations, specially when we talk about opening new museums like The Grand Egyptian Museum, which will display a new collection of soul houses.

Keywords: archaeology study, grand egyptian museum, relief, soul houses

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487 Resocializing Corporate Mindfulness and Meditation: A Relational-Sociological Account of Mindfulness Course Curricula in the Workplace

Authors: Katie Temple

Abstract:

This paper investigates how corporate actors forge commensurability between Buddhist-based mindfulness techniques and day-to-day organizational life. In-depth interviews were conducted with mindfulness instructors certified through Google’s Search Inside Yourself Leadership Institute (SIYLI), an organization that designs corporate mindfulness program curricula based on their experiences guiding courses in Fortune 500 companies. Drawing from anti-essentialist sociology and interpretive data analysis, this paper describes instructors’ use of their standardized teacher guidebooks, a regulatory script all SIYLI-certified instructors must adhere to, and instructors’ reinterpretations of teaching protocols at the local level. Instructors mediate standardized rules through their embodied knowledge, perceived receptivity and effect of a given audience, and their political values. Instructors also resist standardizing practices by developing creative, under-the-radar tactics to deviate from the guidebook and assert their own spiritual autonomy. This research contributes to growing debates challenging critical and neoliberal accounts of capitalist abstraction.

Keywords: anti-essentialism, corporate culture, interpretive methods, mindfulness and meditation, relational sociology

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486 Investigation of Buddhology Reflected from Wall Paintings in Sri Lanka

Authors: R. G. D Jayawardena

Abstract:

The Buddha was known by great wise men from 6th century B.C up to date as a superhuman being born in the world beyond the omnipotent. The Buddha’s doctrinal descriptions reflect his deep enlightenment about imperial and metaphysical knowledge. Buddhology undertaken for this study is an unexposed subject in metaphysical points. The Buddhist wall painting in Sri Lanka depicts deep metaphysical meaning than its simple perspective of estheticism. Buddhology, in some perspectives, has been interpreted as a complete natural science discovered by the Buddha to teach the way of honorable living in perfect happiness and peace of mind till death. Such interpretations which emphasized are based on textual studies. The Buddhology conducted through literal tradition is depicted in wall paintings in Sri Lanka are in visual art with specific techniques rules. The Buddhology, which is investigated on wall paintings, portrays the Buddha in the form of a superhuman being and as an unparalleled person among the Devas, Brahmas, Yakshas, Maras, and humans. The Buddha concept is known to Sri Lankan Buddhists as a person attained to full awakening of wisdom. In personality, the Buddha is depicted as a supernormal person in the world and a rare birth. In brief, the paper will discuss and illustrate the Buddha’s transcendental position and the reality of what he experienced and its authenticity.

Keywords: Buddhology, Metaphysic, Sri Lanka, paintings

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485 Gramscian Class Analysis of the Brexit Process in the Passive Revolution Framework

Authors: Volkan Gulsen

Abstract:

This paper attempts to indicate the main class dynamics of the Brexit process in a Gramscian theoretical framework. It further aims to point out the influence of the withdrawal of the United Kingdom on the European Union class structure. It defines the unification process of the European Union as a passive revolution. In that way, the Brexit process has been described as a moment of negation in the European Union history of class struggle. It will be argued that the withdrawal of the United Kingdom has already altered the European class structure from the embedded neoliberal structure to a more corporate-liberal one.

Keywords: brexit, gramsci, passive revolution, post-neoliberalism

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484 Means of Securing Graves in the Egyptian Kingdom Era

Authors: Mohamed Saeed Ahmed Salman

Abstract:

This research aims to study the means of securing graves in the Egyptian kingdom era, and revolves around many basic ideas used by the ancient Egyptian to protect his graves from thieves, which included architectural characteristics, which gave it importance only others. The most important of which was the choice of the place of the grave, which chose a kohl place in the desert to protect the graves, which is the valley of kings, and whether the choice of that place had an impact in protecting the grave or not, in addition to other elements followed in the architectural planning, which was in the valley of kings. The multiplicity of the tomb, the construction of the well chamber to deceive the thieves by the end of the graves suddenly, the construction of the wells of the tombs, which contained the burial chamber at the bottom of the main well and the effect of all these factors on the graves, and this shows the importance of the graves to the ancient Egyptian and his belief in resurrection and immortality. The Egyptian resorted to the elements of protection and was a religious worker by The protector gods and special texts to protect the deceased from any danger to protect the tomb. As for the human factor of securing the tomb through human guards (police) and security teams based on the guard and the words indicating the protection and the guard teams and the teams of the majai. The most important developments that arose on the cemetery from Tamit entrance, corridors, chambers, burial chamber and coffin, and the use of sand to close the well after from one cemetery to another and from time to time where it was built in the late period inside the temple campus to be under the attention of the priests and their protection, as the study dealt with an analytical study For the means of securing graves in the Egyptian kingdom period.

Keywords: Egyptian kingdom, ancient Egyptian, securing graves, Means of securing graves, Egypt, archaeology

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483 Understanding of Heritage Values within University Education Systems in the Kingdom of Saudi Arabia

Authors: Mahmoud Tarek Mohamed Hammad

Abstract:

Despite the importance of the role and efforts made by the universities of the Kingdom of Saudi Arabia in reviving and preserving heritage architecture as an important cultural heritage in the Kingdom, The idea revolves around restoration and conservation processes and neglects the architectural heritage values, whose content can be used in sustainable contemporary architectural works. Educational values based on heritage architecture and how to integrate with the contemporary requirements were investigated in this research. For this purpose, by understanding the heritage architectural values as well as educational, academic process, the researcher presented an educational model of questionnaire forms for architecture students and the staff at the Architecture Department at Al-Baha University as a case study that serves the aims of the research. The results of the research show that heritage values especially those interview results are considered as a positive indicator of the importance of these values. The students and the staff need both to gain an understanding of heritage values as well as an understanding of theories of incorporating those values into the design process of contemporary local architecture. The research concludes that a correct understanding of the heritage values, its performance, and its reintegration with modern architecture technology should be focused on architectural education.

Keywords: heritage architecture, academic work, heritage values, sustainable contemporary local architectural

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482 Means of Securing Graves in the Egyptian Kingdom Era

Authors: Mohamed Ahmed Madkour, Haitham Magdy Hamad

Abstract:

This research aims to study the means of securing graves in the Egyptian kingdom era, and revolves around many basic ideas used by the ancient Egyptian to protect his graves from thieves, which included architectural characteristics, which gave it importance only others. The most important of which was the choice of the place of the grave, which chose a kohl place in the desert to protect the graves, which is the valley of kings, and whether the choice of that place had an impact in protecting the grave or not, in addition to other elements followed in the architectural planning, which was in the valley of kings. The multiplicity of the tomb, the construction of the well chamber to deceive the thieves by the end of the graves suddenly, the construction of the wells of the tombs, which contained the burial chamber at the bottom of the main well and the effect of all these factors on the graves, and this shows the importance of the graves to the ancient Egyptian and his belief in resurrection and immortality. The Egyptian resorted to the elements of protection and was a religious worker by The protector gods and special texts to protect the deceased from any danger to protect the tomb. As for the human factor of securing the tomb through human guards (police) and security teams based on the guard and the words indicating the protection and the guard teams and the teams of the majai. The most important developments that arose on the cemetery from Tamit entrance, corridors, chambers, burial chamber and coffin, and the use of sand to close the well after from one cemetery to another and from time to time where it was built in the late period inside the temple campus to be under the attention of the priests and their protection, as the study dealt with an analytical study For the means of securing graves in the Egyptian kingdom period.

Keywords: archaeology, Egyptian kingdom era, graves, tombs, ancient Egyptian

Procedia PDF Downloads 44
481 Disaster Preparedness and Management in Saudi Arabia: An Empirical Investigation

Authors: Shougi Suliman Abosuliman, Arun Kumar, Firoz Alam

Abstract:

Disaster preparedness is a key success factor for any effective disaster management practices. This paper evaluates the disaster preparedness and management in Saudi Arabia using an empirical investigation approach. It presents the results of the survey conducted by interviewing representatives of the Saudi decision-makers and administrators responsible for disaster control in Jeddah before, during and after flooding in 2009 and 2010. First, demographics of the respondents are presented, followed by quantitative analysis of their views and experiences regarding the Kingdom’s readiness before and after each flood. This is shown as a series of dependent and independent variables. Following this is a list of respondents’ priorities for disaster preparation in the Kingdom.

Keywords: disaster response policy, crisis management, effective service delivery, Jeddah

Procedia PDF Downloads 429