Search results for: can-do statements

Authors: Elen Puspitasari, Yeye Susilowati, Wahyu Meiranto

Abstract:

This study uses an experiment to examine the effect of motivational postures and peer’s reporting behavior on taxpayer compliance decisions. The motivational postures of taxpayers placed as a concomitant variable. Taxpayers were randomly assigned to alternate peer reporting behavior as an experimental variable with two level treatments and then responded to tax reporting scenarios. A motivational posture was measured with 29 statements developed by Braithwaite. Therefore, this experimental research uses Quasi-Experimental Design Between-Subject with Covariate with random assignment method. The subject in this experiment is the taxpayers who has a tax ID and have experience in reporting their tax revenue. The most important is that they earn income from their own business. The analysis technique used was Analysis of Covariate. The results showed that the posture of motivation as concomitant factors does not affect tax compliance decisions. Furthermore, this study proves that peer reporting behavior will determine the decisions of tax compliance. The findings in this study are intended to provide some practical implications for improving tax compliance.

Keywords: motivational postures, concomitant, tax compliance decisions, peer reporting behavior

Procedia PDF Downloads 252

Authors: Abhishek Ranga

Abstract:

The study examined the effect of accounting choice and level of disclosure on the firm’s implied cost of equity in Indian environment. For the study accounting choice was classified as aggressive or conservative depending upon the firm’s choice of accounting methods, accounting policies and accounting estimates. Level of disclosure is the quantum of financial and non-financial information disclosed in firm’s annual report, essentially in note to accounts section, schedules forming part of financial statements and Management Discussion and Analysis report. Regression models were developed with cost of equity as a dependent variable and accounting choice, level of disclosure as an independent variable along with selected control variables. Cost of equity was measured using Edward-Bell-Ohlson (EBO) valuation model, to measure accounting choice Modified-Jones-Model (MJM) was used and level of disclosure was measured using a disclosure index essentially drawn from Botosan study. Results indicated a negative association between the implied cost of equity and conservative accounting choice and also between level of disclosure and cost of equity.

Keywords: aggressive accounting choice, conservative accounting choice, disclosure, implied cost of equity

Procedia PDF Downloads 433

Authors: Kolawole Oyekan

Abstract:

Torture, cruel, inhuman and degrading treatment is one of the issues dealt with by the United Nations in its development of human rights standard. Torture and other ill -treatments is banned at all times in all places including in times of war. There is no justification for torture, cruel, inhuman and degrading treatment under any law in Nigeria. All statutes; local, regional and international on human rights prohibits all forms of degrading treatment. This paper examines the definition of torture, inhuman and degrading treatment and the prevalence of confessional statements obtain through torture by security agencies during the interrogation of crime suspects and are mostly relied upon during trial even in cases involving capital punishment. The paper further reviews the Violence against Persons Prohibition Act 2015 which prohibits torture and other forms of ill-treatment. Presently, the Act is applicable only to the federal Federal Capital Territory, Abuja. Consequently, the paper concludes that the Act should be adopted as a matter of urgency by the 36 states of the Federation of Nigeria and in addition, cogent steps must be taken to ensure that the provisions of the Act are strictly complied with in order to eliminate torture, cruel and inhuman degrading treatment in Nigeria.

Keywords: confessional statement, human rights, torture, United Nations

Procedia PDF Downloads 279

Authors: Kok Meng Ng, Sulung Veronica

Abstract:

Electronic Dance Music (EDM), a musical event that so sought-after amongst the youth, is getting prevailed around the world. The emergence of this à la mode event has magnetized lots of attentions from the media as well as the public due to its high probabilities in creating social problems and menacing social harmony of one destination, for instance, two death cases occurred during the EDM events in Malaysia caused a feeling of consternation of the society. The arguments over the impacts of such events towards the society are endless. This paper focuses on the study of the impacts of EDM towards social harmony in Klang Valley area, Malaysia by scrutinizing the contradiction of statements from several experts and the local communities. This study sampled 15-20 people that represent different social background with face-to-face and online interview through snowball sampling method. This study helps to understand the social context as a whole based on the impacts of EDM events that take place in Malaysia. It also provides valuable information to EDMs’ organizer as well as local authorities for a proper event management to minimize EDM impacts towards society as part of the sustainable growth of the event industry.

Keywords: electronic dance music, social harmony, impacts, Klang Valley

Procedia PDF Downloads 222

Authors: Kalaumari Mayoral-Peña, Ana I. Montejano-Montelongo, Josué Reyes-Muñoz, Gonzalo A. Ortiz-Mancilla, Mayrin Rodríguez-Cruz, Víctor Hernández-Villalobos, Jesús A. Guzmán-López, Santiago García-Jacobo, Iván Licona-Vázquez, Grisel Fierros-Romero, Rosario Flores-Vallejo

Abstract:

The group B-lactamic antibiotics include some of the most frequently used small drug molecules against bacterial infections. Nevertheless, an alarming decrease in their efficacy has been reported due to the emergence of antibiotic-resistant bacteria. Infections caused by bacteria expressing extended Spectrum B-lactamases (ESBLs) are difficult to treat and account for higher morbidity and mortality rates, delayed recovery, and high economic burden. According to the Global Report on Antimicrobial Resistance Surveillance, it is estimated that mortality due to resistant bacteria will ascend to 10 million cases per year worldwide. These facts highlight the importance of developing low-cost and readily accessible detection methods of drug-resistant ESBLs bacteria to prevent their spread and promote accurate and fast diagnosis. Bacterial detection is commonly done using molecular diagnostic techniques, where PCR stands out for its high performance. However, this technique requires specialized equipment not available everywhere, is time-consuming, and has a high cost. Loop-Mediated Isothermal Amplification (LAMP) is an alternative technique that works at a constant temperature, significantly decreasing the equipment cost. It yields double-stranded DNA of several lengths with repetitions of the target DNA sequence as a product. Although positive and negative results from LAMP can be discriminated by colorimetry, fluorescence, and turbidity, there is still a large room for improvement in the point-of-care implementation. DNA origami is a technique that allows the formation of 3D nanometric structures by folding a large single-stranded DNA (scaffold) into a determined shape with the help of short DNA sequences (staples), which hybridize with the scaffold. This research aimed to generate DNA origami structures using LAMP products as scaffolds to improve the sensitivity to detect ESBLs in point-of-care diagnosis. For this study, the coding sequence of the CTM-X-15 ESBL of E. coli was used to generate the LAMP products. The set of LAMP primers were designed using PrimerExplorerV5. As a result, a target sequence of 200 nucleotides from CTM-X-15 ESBL was obtained. Afterward, eight different DNA origami structures were designed using the target sequence in the SDCadnano and analyzed with CanDo to evaluate the stability of the 3D structures. The designs were constructed minimizing the total number of staples to reduce costs and complexity for point-of-care applications. After analyzing the DNA origami designs, two structures were selected. The first one was a zig-zag flat structure, while the second one was a wall-like shape. Given the sequence repetitions in the scaffold sequence, both were able to be assembled with only 6 different staples each one, ranging between 18 to 80 nucleotides. Simulations of both structures were performed using scaffolds of different sizes yielding stable structures in all the cases. The generation of the LAMP products were tested by colorimetry and electrophoresis. The formation of the DNA structures was analyzed using electrophoresis and colorimetry. The modeling of novel detection methods through bioinformatics tools allows reliable control and prediction of results. To our knowledge, this is the first study that uses LAMP products and DNA-origami in combination to delect ESBL-producing bacterial strains, which represent a promising methodology for diagnosis in the point-of-care.

Keywords: beta-lactamases, antibiotic resistance, DNA origami, isothermal amplification, LAMP technique, molecular diagnosis

Procedia PDF Downloads 185

Authors: Saima Yaqoob

Abstract:

Due to advancement in technologies and cutting cost competition, especially in manufacturing business, organizations are now becoming more focused toward achieving exceptional quality standards with low manufacturing cost. In this concern, many process improvement strategies are becoming popular in the way of increasing productivity and output. Lean manufacturing principles are among one of them, increasingly used for improving productivity by reducing wastages. Many success factors are involved in lean implementation. But, the role of senior management is most important in developing the lean culture in an organization. Purpose of this study is to investigate the perception of executive level management related to the successful implementation of lean practices and its comparison with the existing practices in the organization. In order to collect data, survey questionnaire comprised of eight statements rendering the critical success factors were sent to the top management of fifty (50) automotive manufacturing companies of Karachi. After analyzing their feedbacks, the trend of lean manufacturing principles and the commitment of senior management toward its implementation was identified in the manufacturing industries of Karachi, Pakistan.

Keywords: lean manufacturing, process improvement, senior management, perception, involvement, waste reduction

Procedia PDF Downloads 164

Authors: Ali Amin

Abstract:

This paper describes a flipped learning initiative which was trialed in the delivery of the course: structural analysis and modelling. A short series of interactive videos were developed, which introduced the key concepts of each topic. The purpose of the videos was to introduce concepts and give the students more time to develop their thoughts prior to the lecture. This allowed more time for face to face engagement during the lecture. As part of the initial study, videos were developed for half the topics covered. The videos included a short summary of the key concepts ( < 10 mins each) as well as fully worked-out examples (~30mins each). Qualitative feedback was attained from the students. On a scale from strongly disagree to strongly agree, students were rate statements such as 'The pre-class videos assisted your learning experience', 'I felt I could appreciate the content of the lecture more by watching the videos prior to class'. As a result of the pre-class engagement, the students formed more specific and targeted questions during class, and this generated greater comprehension of the material. The students also scored, on average, higher marks in questions pertaining to topics which had videos assigned to them.

Keywords: flipped learning, structural analysis, pre-class videos, engineering education

Procedia PDF Downloads 67

Authors: Renny Wulandari

Abstract:

This study aims to determine how the influence of Non Performing Financing, Financing Deposit Ratio, Operating Expenses and Operating Revenue and Net Income Margin on the disclosure of financial risk in Sharia banks. To achieve these objectives conducted associative research method with data source in the form of secondary data that is annual report data with period 2013-2016. The population in this study is the sharia banking industry in Indonesia and who issued the annual financial statements. A method of sampling use probability sampling. Analysis in this research is with SEM-PLS. The result is Net Income Margin has a significant effect on financial risk disclosure while Non Performing Financing (NPF) Financing to Deposit Ratio (FDR), Operating Expenses and Operating Revenue (OEOR) have no effect on the disclosure of financial risk in sharia bank.

Keywords: Sharia banks, disclosure of risk financial, non performing financing, financing deposit ratio, operating expenses and operating revenue, net income margin

Procedia PDF Downloads 212

Authors: Anocha Kimkong, Natnichar Kleebbuabarn

Abstract:

This research work has the objective to analyze the financial status and operational performance of Suan Sunandha Rajabhat University (SSRU) in 3 fiscal years (2011-2013). The tool used is a form to record financial statements and balances of the university. The analysis is based on the calculation that regards the figures in the fiscal year of 2011 as the 100% bases to be compared with the same figures in the fiscal years of 2012 and 2013, which are multiplied by 100 and divided by the base figures. The outcomes are the percentages of each year, which can reflect the rising, stable, and falling trends. The results from the analysis reveal that SSRU’s financial status is getting better because the gross assets, debts and accumulated cash are increasing in the fiscal years of 2012 and 2013. Concerning the operational performance, the university’s incomes and expenses are rising from the fiscal year of 2011. This makes the university’s incomes grow higher than expenses.

Keywords: financial status, operational performance, Suan Sunandha Rajabhat University, balances

Procedia PDF Downloads 359

Authors: Eunice Tan

Abstract:

The purpose of this presentation is to look at an alternative to the approach and methodologies of working with a child with special needs. The strength-based approach to education embodies a paradigm shift. It is a strategy to move away from a deficit-based methodology which inadvertently may lead to an extensive list of things that the child cannot do or is unable to do. Today, many parents of individuals with special needs are focused on the individual’s deficits rather than on his or her strengths. Even when parents recognise and identify their child’s savant strengths to be valuable and wish to develop their abilities, they face the challenge that there are insufficient programs committed to supporting the development and improvement of such abilities. What is a strength-based approach in education? A strength-based approach in education focuses on students' positive qualities and contributions to class instead of the skills and abilities they may not have. Many schools are focused on the child’s special educational needs rather than the whole child. Parents interviewed have said that they have to engage external tutors to help hone in on their child’s interests and strengths. The strength-based approach to writing statements encourages educators to find out: • What a child can do • What a child can do when he or she is given educational support • Learning more about children with special needs and their strengths and talents will broaden our understanding of how we can help them with language acquisition, social skills, as well as self-help and independence skills.

Keywords: special needs, strengths, and talents, alternative educational approach, strength based approach

Procedia PDF Downloads 251

Authors: Yao Chen

Abstract:

Empathy is crucial for teachers working with teenagers in secondary school. Despite that, little attention was paid to English language teachers’ experiences of empathy in class. Empathy contains cognitive, emotional, and behavioral components that are manifested in the teaching practice. The qualitative study focused on how Chinese ELT teachers expressed empathy in interaction with students in public high schools and private institutions and what factors might lead them to show empathy in different ways. Four participants were invited to attend the individual interviews to share their stories about their empathic experiences. Classroom observation was conducted to investigate teachers’ language use in teaching and non-verbal communication with students to witness their behavior of expressing empathy. Through thematic analysis, three main themes relevant to different types of empathy in teachers’ interaction with students were generated: 1) perspective taking, 2) emotional connections, 3) action taking. Based on the participants’ statements of their personal experiences, the discussion concluded the reasons for their differences in expressing empathy. The result underlined the significance of the role of empathy in building a rapport with students and motivating their language learning. Further implications for the role of empathy in ELT teachers’ professional development are also discussed.

Keywords: teacher empathy, experiences, interaction with students, ELT class

Procedia PDF Downloads 38

Authors: Melissa de Zeeuw, Peter Smolianov, Arnold Bohl

Abstract:

This study was designed to help and improve international performance as well increase swimming participation in the Netherlands. Over 200 sources of literature on sport delivery systems from 28 Australasian, North and South American, Western and Eastern European countries were analyzed to construct a globally applicable model of high performance swimming integrated with mass participation, comprising of the following seven elements and three levels: Micro level (operations, processes, and methodologies for development of individual athletes): 1. Talent search and development, 2. Advanced athlete support. Meso level (infrastructures, personnel, and services enabling sport programs): 3. Training centers, 4. Competition systems, 5. Intellectual services. Macro level (socio-economic, cultural, legislative, and organizational): 6. Partnerships with supporting agencies, 7. Balanced and integrated funding and structures of mass and elite sport. This model emerged from the integration of instruments that have been used to analyse and compare national sport systems. The model has received scholarly validation and showed to be a framework for program analysis that is not culturally bound. It has recently been accepted as a model for further understanding North American sport systems, including (in chronological order of publications) US rugby, tennis, soccer, swimming and volleyball. The above model was used to design a questionnaire of 42 statements reflecting desired practices. The statements were validated by 12 international experts, including executives from sport governing bodies, academics who published on high performance and sport development, and swimming coaches and administrators. In this study both a highly structured and open ended qualitative analysis tools were used. This included a survey of swim coaches where open responses accompanied structured questions. After collection of the surveys, semi-structured discussions with Federation coaches were conducted to add triangulation to the findings. Lastly, a content analysis of Dutch Swimming’s website and organizational documentation was conducted. A representative sample of 1,600 Dutch Swim coaches and administrators was collected via email addresses from Royal Dutch Swimming Federation' database. Fully completed questionnaires were returned by 122 coaches from all key country’s regions for a response rate of 7,63% - higher than the response rate of the previously mentioned US studies which used the same model and method. Results suggest possible enhancements at macro level (e.g., greater public and corporate support to prepare and hire more coaches and to address the lack of facilities, monies and publicity at mass participation level in order to make swimming affordable for all), at meso level (e.g., comprehensive education for all coaches and full spectrum of swimming pools particularly 50 meters long), and at micro level (e.g., better preparation of athletes for a future outside swimming and better use of swimmers to stimulate swimming development). Best Dutch swimming management practices (e.g., comprehensive support to most talented swimmers who win Olympic medals) as well as relevant international practices available for transfer to the Netherlands (e.g., high school competitions) are discussed.

Keywords: sport development, high performance, mass participation, swimming

Procedia PDF Downloads 182

Authors: Nomakhosi Tshuma, Carley Chetty

Abstract:

This study employed panel regression analysis to investigate the financial performance determinants of MTN and Vodacom’s rest of Africa businesses between 2012 to 2020. It used net profit margin, return on assets (ROA), and return on equity (ROE) as financial performance proxies. Financial performance determinants investigated were asset size, debt ratio, liquidity, number of subscribers, and exchange rate. Data relating to exchange rates were obtained from the World Bank website, while financial data and subscriber information were obtained from the companies’ audited financial statements. The study found statistically significant negative relationships between debt and both ROA and net profit, exchange rate and both ROA and net profit, and subscribers and ROE. It also found significant positive relationships between ROE and both asset size and exchange rate. The study recommends strategic options that optimise on the above findings, and these include infrastructure sharing to reduce infrastructure costs and the minimisation of foreign-denominated debt.

Keywords: financial performance, determinants of financial performance, business in Africa, telecommunications industry

Procedia PDF Downloads 65

Authors: Hala A. Hassan, Vasiliki K. Tsiouri, Konstantinos E. Konstantinos

Abstract:

Fugitive particulate matter (PM) is a major source of airborne pollution in the Middle East countries. The meteorological conditions and topography of the area make it highly susceptible to wind-blown particles which raise many air quality concerns. Air quality tools such as field monitoring, emission factors, and dispersion modeling have been used in previous research studies to analyze the release and impacts of fugitive PM in the region. However, these tools have been originally developed based on experiments made for European and North American regions. In this work, an experimental campaign was conducted on April-May 2014 in a construction site in Doha city, Qatar. The ultimate goal is to evaluate the applicability of the existing emission factors for construction sites in dry and arid areas like the Middle East. This publication was made possible by a NPRP award [NPRP 7-649-2-241] from the Qatar National Research Fund (a member of The Qatar Foundation). The statements made herein are solely the responsibility of the authors.

Keywords: particulate matter, emissions, fugitive, construction, air pollution

Procedia PDF Downloads 320

Authors: Muhamamd Shahid Farooq, Maazan Zafar, Rizawana Akhtar

Abstract:

E-learning technologies are the blessings of advancements in science and technology. These facilitate the learners to get information at any place and any time by improving their self-confidence, self-efficacy and effectiveness in teaching learning process. E-learning provides an individualized learning experience for learners and remove barriers faced by students during new and creative ways of gaining information. It provides a wide range of facilities to enable the teachers and students for effective and purposeful learning. This study was conducted to explore the attitudes of university students and teachers towards e-learning working in a metropolitan university of Pakistan. The personal, institutional and technological characteristics of the teachers and students of higher education institution effect the adoption of e-learning. For this descriptive study 449 students and 35 university teachers were surveyed by using a Likert scale type questionnaire consisting of 52 statements relating to six factors "perceived usefulness, intention to adopt e-learning, ease of e-learning use, availability resources, e-learning stressors, and pressure to use e-learning". Data were analyzed by making comparisons on the basis of different demographic factors. The findings of the study show that both type of respondents have positive attitude towards e-learning. However, the male and female respondents differ in their opinion for e-learning implementation.

Keywords: e-learning, ICT, e-sources of learning, questionnaire

Procedia PDF Downloads 504

Authors: Merve Sadetas Sezer, Ismail Sahin, Ahmet Oguz Akturk

Abstract:

With the use of developing technology, mostly in communication and entertainment, students spend considerable time on the internet. In addition to the advantages provided by the internet, social isolation brings problems such as addiction. This is one of the problems of the virtual violence. Cyber-bullying is the common name of the intensities which students are exposed on the internet. The purpose of this study designed as a qualitative research is to find out the cyber bullying varieties and its effects on elementary school students. The participants of this research are 6th, 7th and 8th grade students of a primary school and 24 students agreed to participate in the study. The students were asked to fill an interview with semi-structured open-ended questions. According to the results obtained in the research, the most important statements determined by the participants are breaking passwords on social networking sites, slang insult to blasphemy and taking friendship offers from unfamiliar people. According to participants from the research, the most used techniques to prevent themselves from cyber bullying are to complain to the site administrator, closing accounts on social networking sites and countercharging. Also, suggestions were presented according to the findings.

Keywords: bullying, cyber-bullying, elementary, peer-relationship, virtual victimization

Procedia PDF Downloads 320

Authors: Mehravar Javid, Stacey Dershewitz, Shohreh Hashemighoochani, Artin Yousefi

Abstract:

One of the most common reasons for destroying relationships is infidelity. This study was conducted to understand children's experience of infidelity in Iran. In this qualitative research, the interpretive phenomenological approach and theoretical (purposive) sampling method were used, and the data was saturated by conducting semi-structured interviews with eight offspring of families affected by infidelity. All interviews were audio recorded and analyzed on paper after implementation. Acceptability and homogeneity of data were confirmed by different methods. Eight main themes were identified from the participants' statements: description of the family atmosphere, lack of security and distrust, emotional reactions, behavioral reactions, worry about the future, financial problems, mother's physical-psychological state, and mother's coping strategies and offspring's proposed solutions. The children's experiences showed that in addition to causing irreparable harm to the wife, infidelity affected the whole family and caused the children to suffer crucial consequences such as emotional, behavioral, educational, and economic consequences and mistrust.

Keywords: consequences and hurt, infidelity, offspring, phenomenology, qualitative research

Procedia PDF Downloads 26

Authors: Catherine Cheetam, Alan Harper, Melody Elliott, Mika Ito

Abstract:

This paper describes a pilot study conducted with English as a foreign language (EFL) students at a private university in Japan who used graded readers and the MReader website in class or independently to enhance their English reading skills. Each semester students who read 100,000 words with MReader quizzes passed enter into the ‘MReader Challenge,’ a reading contest that recognizes students for their achievement. The study focused specifically on the attitudes of thirty-six EFL students who successfully completed the Challenge in the 2015 spring semester using graded readers and MReader, and their motivation to continue using English in the future. The attitudes of these students were measured using their responses to statements on a Likert scaled survey. Follow-up semi-structured interviews were conducted with eleven students to gain additional insight into their opinions. The results from this study suggest that reading graded readers in general promoted intrinsic motivation among a majority of the participants. This study is preliminary and needs to be expanded and continued to assess the lasting impact of the extensive reading program. Limitations and future directions of the study are also summarized and discussed.

Keywords: attitudes, extensive, intrinsic, methodolgies, motivation, reading

Procedia PDF Downloads 179

Authors: Abubakar Maikudi

Abstract:

Contrastive analysis is the method of analyzing the structure of any two languages with a view to determining the possible differential aspects of their systems irrespective of their genetic affinity or level of development. Contrastive analysis of two languages becomes useful when it is adequately describing the sound structure and grammatical structure of two languages, with comparative statements giving emphasis to the compatible items in the two systems. This research work uses comparative analysis theory to analyze adjective and adjectival phrases in Hausa and Yorùbá languages. The Hausa language belongs to the Chadic family of the Afro-Asiatic phylum, while the Yorùbá language belongs to the Benue-Congo family of the Niger-Congo phylum. The findings of the research clearly demonstrated that there are significant similarities in the adjectival phrase constructions of the two languages, i.e., nominal (Head) and post-nominal (Post-Head) use of the adjective, predicative function of an adjective, use of the reduplicative adjective, use of the comparative and superlative adjective, etc. However, there are dissimilarities in the adjectival phrase of the two languages in gender/number agreement and pre-nominal (Post-Head) use of adjectives.

Keywords: genetic affinity, contrastive analysis, phylum, pre-head, post-head

Procedia PDF Downloads 183

Authors: Abdullah Abu-Tineh, Hissa Sadiq, Fatma Al-Mutawah, Youmen Chaaban

Abstract:

The past 20 years have seen a proliferation of empirical research into various licensure systems. Extensive quantitative work investigates these systems of appraisal from different countries, but there is far less research on the implementation of the Qatari licensure system and the adoption of professional standards. In this paper, we provided a quantitatively and qualitatively descriptive look at the process that moves educators from their point of entry into the profession through their certification as accomplished professionals. Specifically, we focused on the perceptions of teachers and school leaders on the licensure system currently adopted by Ministry of Education and Higher Education in Qatar. The paper aims to inform progress towards a system of reliable, valid, and nationally appropriate teacher and school leader evaluation procedures. Such a system can support decision-making based on a common, comprehensive set of standards that ensures the placement of only the most effective educators in Qatari schools. This paper was made possible by NPRP grant # (NPRP7-1224-5-178) from the Qatar national research fund (a member of Qatar foundation) to Abdullah M. Abu-Tineh. The statements made herein are solely the responsibility of the author.

Keywords: licensure system, professional standards, professional portfolio, educator voice

Procedia PDF Downloads 201

Authors: Sona Lorencova, Beata Hornickova

Abstract:

The study deals with the presentation of the results of qualitatively oriented research, the aim of which was to find out the attitudes of parents to the planned compulsory pre-school education in the Slovak Republic. The research was conceived as an entry into the field of the researched issue and its aim was to support the validity and effectiveness of items in the questionnaire, which was created based on the statements of parents. The research method was an interview with 15 parents whose children attended kindergarten. The main question of the interviews was to find out what are the parents' expectations from compulsory pre-school education, which will be compulsory in the Slovak Republic from 2021 for all 5-year-old children. From the introduction of compulsory pre-school education, the professional public expects in particular greater participation of children from marginalized Roma communities in pre-school education, as well as children from socially disadvantaged backgrounds, better preparation of children for primary school and better results in international testing. The research found that the expectations of parents are different and depend on their socio-economic status, in accordance with which they place greater importance on the upbringing and education of children. The findings from interviews with parents contributed to the formulation of items in the questionnaire, which will be distributed to parents whose children will attend compulsory pre-school education in the Slovak Republic from 2021.

Keywords: compulsory pre-school education, kindergarten, education of pre-school children, parental expectations from pre-school education

Procedia PDF Downloads 148

Authors: Maria A. Murtiati, Ancella A. Hermawan

Abstract:

The objective of this study is to examine whether the firm’s eligibility to get a bank loan is influenced by earnings management. The earnings management is distinguished between accruals and real earnings management. Hypothesis testing is carried out with logistic regression model using sample of 285 companies listed at Indonesian Stock Exchange in 2010. The result provides evidence that a greater magnitude in accruals earnings management increases the firm’s probability to be eligible to get bank loan. In contrast, real earnings management through abnormal cash flow and abnormal discretionary expenses decrease firm’s probability to be eligible to get bank loan, while real management through abnormal production cost increases such probability. The result of this study suggests that if the earnings management is assumed to be opportunistic purpose, the accruals based earnings management can distort the banks credit analysis using financial statements. Real earnings management has more impact on the cash flows, and banks are very concerned on the firm’s cash flow ability. Therefore, this study indicates that banks are more able to detect real earnings management, except abnormal production cost in real earning management.

Keywords: discretionary accruals, real earning management, bank loan, credit worthiness

Procedia PDF Downloads 322

Authors: Muhammad Shehu Garba

Abstract:

The financial statements of the firms between the periods of 2013 and 2022 were collected using the secondary method of data collection, and the study aims to investigate the effect of ownership structure on the financial performance of listed industrial goods companies in Nigeria. 10 firms were used as the study's sample size. The study used panel data variables of the study. The ownership structure is measured with managerial ownership, institutional ownership and foreign ownership, while financial performance is measured with return on asset and return on equity; the study made use of control variables leverage and firm size. The result shows a multivariate relationship that exists between variables of the study, which shows ROA has a positive correlation with ROE (0.4053), MO (0.2001), and FS (0.3048). It has a negative correlation with FO (-0.1933), IO (-0.0919), and LEV (-0.3367). ROE has a positive correlation with ROA (0.4053), MO (0.2001), and FS (0.2640). It has a negative correlation with FO (-0.1864), IO (-0.1847), and LEV (-0.0319). It is recommended that firms should focus on increasing their ROA. Firms should also consider increasing their MO, as this can help to align the interests of managers and shareholders. Firms should also be aware of the potential impact of FO and IO on their ROA.

Keywords: firm size, ownership structure, financial performance, leaverage

Procedia PDF Downloads 29

Authors: Ji Wen Sun, Nan Ping Shen, Yi Bei Wu

Abstract:

This study used Nursing Interventions Classification (NIC-6th) to identify the interventions performed in a pediatric cardiology unit, and then to analysis its frequency, time and difficulty, so as to give a brief review on what our nurses have done. The research team selected a 35 beds pediatric cardiology unit, and drawn all the nursing interventions in the nursing record from our hospital information system (HIS) from 1 October 2015 to 30 November 2015, using NIC-6th to do the matching and then counting their frequencies. Then giving each intervention its own time and difficulty code according to NIC-6th. The results showed that nurses in pediatric cardiology unit performed totally 43 interventions from 5394 statements, and most of them were in RN(basic) education level needed and less than 15 minutes time needed. There still had some interventions just needed by a nursing assistant but done by nurses, which should call for nurse managers to think about the suitable staffing. Thus, counting the summary of the product of frequency, time and difficulty for each intervention of each nurse can know one's performance. Acknowledgement Clinical Management Optimization Project of Shanghai Shen Kang Hospital Development Center (SHDC2014615); Hundred-Talent Program of Construction of Nursing Plateau Discipline (hlgy16073qnhb).

Keywords: nursing interventions, nursing interventions classification, nursing record, pediatric cardiology

Procedia PDF Downloads 328

Authors: Beatrice Tayo Ajayi, Dzever Linus Terry

Abstract:

Pupils with autism in the general classroom have dare need to be adequately catered for in social and academic activities for successful attainment in school work and future life. However, adequate catering for autistic children by teachers that basically received no training in content related to inclusive education and lack the ability to use inclusive strategies during classroom instruction appears to be a mirage. This paper intends to examine the current classroom environment in relation to the level to which autistic primary school pupils are catered for in the regular classroom. The study also seeks to identify the challenges teachers experience in the course of catering to the needs of children with autism and the way out. The sample consists of thirty (30) primary school teachers of Ondo West Local Government Area, Ondo State, Nigeria (10 male, 15 female), age grades between twenty five (25) to sixty (60). Data collection will be a survey using the researcher developed 18 statements Four Point- Likert Scale type to assess the level to which participants agree or disagree with the statement about catering for pupils with autism. Results are to be evaluated using descriptive statistical methods of mean scores and t-test.

Keywords: autism, catering, general classroom, way forward

Procedia PDF Downloads 85

Authors: Michael Stewart

Abstract:

Mutation testing is a type of software testing proposed in the 1970s where program statements are deliberately changed to introduce simple errors so that test cases can be validated to determine if they can detect the errors. Test cases are executed against the mutant code to determine if one fails, detects the error and ensures the program is correct. One major issue with this type of testing was it became intensive computationally to generate and test all possible mutations for complex programs. This paper used reinforcement learning and parallel processing within the context of mutation testing for the selection of mutation operators and test cases that reduced the computational cost of testing and improved test suite effectiveness. Experiments were conducted using sample programs to determine how well the reinforcement learning-based algorithm performed with one live mutation, multiple live mutations and no live mutations. The experiments, measured by mutation score, were used to update the algorithm and improved accuracy for predictions. The performance was then evaluated on multiple processor computers. With reinforcement learning, the mutation operators utilized were reduced by 50 – 100%.

Keywords: automated-testing, machine learning, mutation testing, parallel processing, reinforcement learning, software engineering, software testing

Procedia PDF Downloads 168

Authors: Leesa Mohanty, Ashok Banerjee

Abstract:

Better audit quality signifies the financial statements of the auditee firm reflect true and fair view of their actual state of affairs, which reduces information asymmetry between management and shareholders, as a result, helps protect interests of shareholders. This study examines the impact of joint audit on audit quality. It is motivated by the ongoing debate where The Institute of Chartered Accountants of India (ICAI), the regulatory body governing auditors, has advocated the finance ministry and the Reserve Bank of India (RBI) for the mandatory use of joint audit in private banks to enhance the quality of audit. Earlier, the Government of India had rejected the plea by ICAI for mandatory joint audits in large companies stating it is not a viable option for promoting domestic firms. We introduce a new measure of audit quality. Drawing from the domain of text analytics, we use relevant phrases in audit reports to gauge audit quality and demonstrate that joint audit improves audit quality. We also, for robustness, use prevalent proxy for audit quality (Big N Auditor, ratio of audit fees to total fees) and find negative effect of joint audit on audit quality. We, therefore highlight that different proxy for audit quality show opposite effect of joint audit.

Keywords: audit fees, audit quality, Big N. Auditor, joint audit

Procedia PDF Downloads 317

Authors: Marzena Świgoń

Abstract:

Nowadays, graduates should be prepared for serious challenges in the internal and external labor market. The notion that a degree is a “passport to employment” has been relegated to the past. In the last few years a phenomenon in the form of the increasing unemployment of highly educated young people in EU countries, including Poland has been observed. Empirical studies were conducted among Polish students in the scope of the so-called self-perceived employability review. In this study, a special scale was used which consisted of 19 statements regarding five components: student’s perception of university; field of study; self-belief; state of the external labor market; and, personal knowledge management. The respondent group consisted of final-year master’s students of International Relations at the University of Warmia and Mazury in Olsztyn, Poland. The findings of the empirical studies were compiled using statistical methods: descriptive statistics and inferential statistics. In general, in light of the conducted studies, the self-perceived employability of the Polish students was not high. Limitations of the studies were discussed, as well as the implications for future research in the scope of the students’ employability.

Keywords: self-perceived employability, students of international relations, university students, students employability

Procedia PDF Downloads 299

Authors: Karolina Ziembowicz, Andrzej Nowak

Abstract:

In the current study, we examined the consequences of adding prosodic cues to text communication by allowing users to observe the process of message creation while engaged in dyadic conversations. In the first condition, users interacted through a traditional chat that requires pressing ‘enter’ to make a message visible to an interlocutor. In another, text appeared on the screen simultaneously as the sender was writing it, letter after letter (Synchat condition), so that users could observe the varying rhythm of message production, precise timing of message appearance, typos and their corrections. The results show that the ability to observe the dynamics of message production had a twofold effect on the social interaction process. First, it enhanced the relational aspect of communication – interlocutors synchronized their emotional states during the interaction, their communication included more statements on relationship building, and they evaluated the Synchat medium as more personal and emotionally engaging. Second, it increased the coherence of communication, reflected in greater continuity of the topics raised in Synchat conversations. The results are discussed from the interaction design (IxD) perspective.

Keywords: chat communication, online conversation, prosody, social synchronization, interaction incoherence, relationship building

Procedia PDF Downloads 118

Authors: Sevgi Balkan-Sahin

Abstract:

The Justice and Development Party (AKP) government has included nuclear power as a major component of Turkey’s new energy strategy by promoting it as the only alternative for Turkey to diversify energy resources, trigger economic growth, and boost competitiveness of the country. The effective promotion of such a framing has created a hegemonic discourse around nuclear energy in Turkey. However, fiercely opposing the nuclear initiative of the government, the Turkish anti-nuclear platform (ANP) composed of more than 50 civil society groups has challenged the hegemonic discourse of the AKP government by presenting nuclear energy as dangerous for human health, human rights, and the protection of environment. Based on an engagement between Gramscian perspective and Laclau and Mouffe’s discourse theory, this paper considers the discourses of the Turkish anti-nuclear platform and its associated activities as a counter-hegemonic strategy to change the ‘common sense’ on nuclear energy in Turkey. Analyzing the data from interviews with the representatives of the anti-nuclear platform coupled with primary sources, such as Parliamentary Records and official statements by civil society organizations, the paper highlights how the anti-nuclear platform exercises power through counter-hegemonic discourses in terms of the delegitimization of nuclear energy in Turkey.

Keywords: counter-hegemony, discourse, nuclear energy, Turkey

Procedia PDF Downloads 320