Search results for: disclosure practice
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4380

Search results for: disclosure practice

4230 E-Learning Network Support Services: A Comparative Case Study of Australian and United States Universities

Authors: Sayed Hadi Sadeghi

Abstract:

This research study examines the current state of support services for e-network practice in an Australian and an American university. It identifies information that will be of assistance to Australian and American universities to improve their existing online programs. The study investigated the two universities using a quantitative methodological approach. Participants were students, lecturers and admins of universities engaged with online courses and learning management systems. The support services for e-network practice variables, namely academic support services, administrative support and technical support, were investigated for e-practice. Evaluations of e-network support service and its sub factors were above average and excellent in both countries, although the American admins and lecturers tended to evaluate this factor higher than others did. Support practice was evaluated higher by all participants of an American university than by Australians. One explanation for the results may be that most suppliers of the Australian university e-learning system were from eastern Asian cultural backgrounds with a western networking support perspective about e-learning.

Keywords: support services, e-Network practice, Australian universities, United States universities

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4229 Empirical Analysis of the Relationship between Voluntary Accounting Disclosures and Mongolian Stock Exchange Listed Companies’ Characteristics

Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

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4228 Photovoice-Through Photographs to Feelings: Investigation of Experience Reporting in a Randomized Controlled Study

Authors: Selina Studer, Maria Kleinstäuber, Cornelia Weise

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Background: Finding words to report what you have been through may be challenging, especially when dealing with stressful or highly emotional experiences. Photovoice (PV) represents a possible way of facilitating experience reporting. In this approach, people take photos about a particular topic (in our study: worries about the future) and talk about the topic based on the photos. So far, the benefits of Photovoice have been quantitatively insufficiently tested. There is a lack of randomized controlled trials investigating PV in comparison to other methods. This study aimed to fill this research gap. Methods: 65 participants took part in the study and were randomly assigned to the PV group, the writing group (WG), or the control group (CG). The PV group received the task to take photos of worries regarding the future for one week and send max. 5 of them to the interviewer before the interview. The WG had to write down the worries about the future and send max. 5 of them to the interviewer before the interview. The control group did not receive a specific assignment. The semi-structured interview consisted of six open-ended questions and was applied to all future worries. The questions included the content of the future worries, the meaning, and how the worry expressed itself emotionally and physically. The interview was recorded and later transcribed. After the interview, online questionnaires were filled out. They covered a range of variables such as access to emotional content, ability to describe feelings, the extent of self-disclosure, and relationship quality. Results: Contrary to our hypotheses, one-way ANOVA revealed no differences between the three conditions concerning all variables (access to emotional content, ability to describe feelings, the extent of self-disclosure, and so on), all p's > 0.14, BF₀₁ = 1.78-7.66. In a subsequent step, the words in the transcribed interviews were analyzed. The LIWC program counted how many emotional words occurred in the text and assigned them to predefined categories. Planned contrasts revealed that the PV reported more negative emotional words compared to the two groups t(62) = 2.62, p = .011, and also compared to the WG only, t(62) = 2.36, p = .022, BF₀₁ = 0.62. Conclusions and implications: The applied self-report instruments did not reveal any differences between the groups. However, the PV group used more negative emotional words than the other two groups. The discrepancy between self-report and observation variables regarding emotionality is noticeable. It is suggested that the highly educated and above-average female sample may not have needed PV to access emotional content. It is possible that the approach would yield clearer results in a clinical sample. This and other approaches are currently being investigated in a follow-up study.

Keywords: photovoice, controlled randomized study, online intervention, emotional awareness, self-disclosure, data triangulation, interviews

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4227 Development of Energy Benchmarks Using Mandatory Energy and Emissions Reporting Data: Ontario Post-Secondary Residences

Authors: C. Xavier Mendieta, J. J McArthur

Abstract:

Governments are playing an increasingly active role in reducing carbon emissions, and a key strategy has been the introduction of mandatory energy disclosure policies. These policies have resulted in a significant amount of publicly available data, providing researchers with a unique opportunity to develop location-specific energy and carbon emission benchmarks from this data set, which can then be used to develop building archetypes and used to inform urban energy models. This study presents the development of such a benchmark using the public reporting data. The data from Ontario’s Ministry of Energy for Post-Secondary Educational Institutions are being used to develop a series of building archetype dynamic building loads and energy benchmarks to fill a gap in the currently available building database. This paper presents the development of a benchmark for college and university residences within ASHRAE climate zone 6 areas in Ontario using the mandatory disclosure energy and greenhouse gas emissions data. The methodology presented includes data cleaning, statistical analysis, and benchmark development, and lessons learned from this investigation are presented and discussed to inform the development of future energy benchmarks from this larger data set. The key findings from this initial benchmarking study are: (1) the importance of careful data screening and outlier identification to develop a valid dataset; (2) the key features used to develop a model of the data are building age, size, and occupancy schedules and these can be used to estimate energy consumption; and (3) policy changes affecting the primary energy generation significantly affected greenhouse gas emissions, and consideration of these factors was critical to evaluate the validity of the reported data.

Keywords: building archetypes, data analysis, energy benchmarks, GHG emissions

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4226 Awareness regarding Radiation Protection among the Technicians Practicing in Bharatpur, Chitwan, Nepal

Authors: Jayanti Gyawali, Deepak Adhikari, Mukesh Mallik, Sanjay Sah

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Radiation is defined as an emission or transmission of energy in form of waves or particles through space or material medium. The major imaging tools used in diagnostic radiology is based on the use of ionizing radiation. A cross-sectional study was carried out during July- August, 2015 among technicians in 15 different hospitals of Bharatpur, Chitwan, Nepal to assess awareness regarding radiation protection and their current practice. The researcher was directly engaged for data collection using self-administered semi-structured questionnaire. The findings of the study are presented in socio-demographic characteristics of respondents, current practice of respondents and knowledge regarding radiation protection. The result of this study demonstrated that despite the importance of radiation and its consequent hazards, the level of knowledge among technicians is only 60.23% and their current practice is 76.84%. The difference in the mean score of knowledge and practice might have resulted due to technicians’s regular work and lack of updates. The study also revealed that there is no significant (p>0.05) difference in knowledge level of technicians practicing in different hospitals. But the mean difference in practice scores of different hospital is significant (p<0.05) i.e. i.e. the cancer hospital with large volumes of regular radiological cases and radiation therapies for cancer treatment has better practice in comparison to other hospitals. The deficiency in knowledge of technicians might alter the expected benefits, compared to the risk involved, and can cause erroneous medical diagnosis and radiation hazard. Therefore, this study emphasizes the need for all technicians to update themselves with the appropriate knowledge and current practice about ionizing and non-ionizing radiation.

Keywords: technicians, knowledge, Nepal, radiation

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4225 Effect of Long Term Orientation and Indulgence on Earnings Management: The Moderating Role of Legal Tradition

Authors: I. Martinez-Conesa, E. Garcia-Meca, M. Barradas-Quiroz

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The objective of this study is to assess the impact on earnings management of latest two Hofstede cultural dimensions: long-term orientation and indulgence. Long-term orientation represents the alignment of a society towards the future and indulgence expresses the extent to which a society exhibits willingness, or restrain, to realise their impulses. Additionally, this paper tests if there are relevant differences by testing the moderating role of the legal tradition, Continental versus Anglo-Saxon. Our sample comprises 15 countries: Belgium, Canada, Germany, Spain, France, Great Britain, Hong Kong, India, Japan, Korea, Netherlands, Philippines, Portugal, Sweden, and Thailand, with a total of 12,936 observations from 2003 to 2013. Our results show that managers in countries with high levels of long-term orientation reduce their levels of discretionary accruals. The findings do not confirm the effect of indulgence on earnings management. In addition, our results confirm previous literature regarding the effect of individualism, noting that firms in countries with high levels of collectivism might be more inclined to use earnings discretion to protect the welfare of the collective group of firm stakeholders. Uncertainty avoidance results in downwards earnings management as well as high disclosure, suggesting that less manipulation takes place when transparency is higher. Indulgence is the cultural dimension that confronts wellbeing versus survival; dimension is formulated including happiness, the perception of live control and the importance of leisure. Indulgence shows a weak negative correlation with power distance indicating a slight tendency for more hierarchical societies to be less indulgent. Anglo-Saxon countries are a positive effect of individualism and a negative effect of masculinity, uncertainty avoidance, and disclosure. With respect to continental countries, we can see a significant and positive effect of individualism and a significant and negative effect of masculinity, long-term orientation, and indulgence. Therefore, we observe the negative effect on earnings management provoked by higher disclosure and uncertainty avoidance only happens in Anglo-Saxon countries. Meanwhile, the improvement in reporting quality motivated by higher long-term orientation and higher indulgence is dominant in Continental countries. Our results confirm that there is a moderating effect of the legal system in the association between culture and earnings management. This effect is especially relevant in the dimensions related to uncertainty avoidance, long term orientation, indulgence, and disclosure. The negative effect of long-term orientation on earnings management only happens in those countries set in continental legal systems because of the Anglo-Saxon legal systems is supported by the decisions of the courts and the traditions, so it already has long-term orientation. That does not occur in continental systems, depending mainly of contend of the law. Sensitivity analysis used with Jones modified CP model, Jones Standard model and Jones Standard CP model confirm the robustness of these results. This paper collaborates towards a better understanding on how earnings management, culture and legal systems relate to each other, and contribute to previous literature by examining the influence of the two latest Hofstede’s dimensions not previously studied in papers.

Keywords: Hofstede, long-term-orientation, earnings management, indulgence

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4224 Proposing Problem-Based Learning as an Effective Pedagogical Technique for Social Work Education

Authors: Christine K. Fulmer

Abstract:

Social work education is competency based in nature. There is an expectation that graduates of social work programs throughout the world are to be prepared to practice at a level of competence, which is beneficial to both the well-being of individuals and community. Experiential learning is one way to prepare students for competent practice. The use of Problem-Based Learning (PBL) is a form experiential education that has been successful in a number of disciplines to bridge the gap between the theoretical concepts in the classroom to the real world. PBL aligns with the constructivist theoretical approach to learning, which emphasizes the integration of new knowledge with the beliefs students already hold. In addition, the basic tenants of PBL correspond well with the practice behaviors associated with social work practice including multi-disciplinary collaboration and critical thinking. This paper makes an argument for utilizing PBL in social work education.

Keywords: social work education, problem-based learning, pedagogy, experiential learning, constructivist theoretical approach

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4223 A National Survey of Clinical Psychology Graduate Student Attitudes toward Psychotherapy Treatment Manuals: A Replication Study

Authors: B. Bergström, A. Ladd, A. Jones, L. Rosso, P. Michael

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Attitudes toward treatment manuals serve as a meaningful predictor of general attitudes toward evidence-based practice. Despite demonstrating high effectiveness in treating many mental disorders, manualized treatments have been underutilized by practitioners. Thus, one can assess the state of the field regarding the adoption of evidence-based practices by surveying practitioner attitudes towards manualized treatments. This study is an adapted replication that assesses psychology graduate student attitudes towards manualized treatments, as a general marker for attitudes towards evidence-based practice. Training programs provide future clinicians with the foundation for critical skills in clinical practice. Research demonstrates that post-graduate continuing education has little to no effect on clinical practice; thus, graduate programs serve as the primary, and often final platform for all future practice. However, there are little empirical data identifying the attitudes and training of graduate students in utilizing manualized treatments. The empirical analysis of this study indicates an increase in positive attitudes among graduate student attitudes towards manualized treatments (within the United States), when compared to past surveys of professional psychologists. Findings from this study may inform graduate programs of barriers for students in developing positive attitudes toward manualized treatments and evidence-based practice. This study also serves as a preliminary predictor of the state-of-the field, in regards to professional psychologists attitudes towards evidence-based practice, if attitudes remain stable. This study indicates that the attitudes toward utilizing evidence-based practices, such as treatment manuals, has become more positive since year 2000.

Keywords: exposure therapy, evidence based practice, manualized treatments, student attitudes

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4222 Effect of Reflective Practices on the Performance of Prospective Teachers

Authors: Madiha Zahid, Afifa Khanam

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The present study aims to investigate the effect of reflective teaching practices on prospective teachers’ performance. Reflective teaching practice helps teachers to plan, implement and improve their performance by rethinking about their strengths and weaknesses. An action research was conducted by the researcher. All prospective teachers of sixth semester in a women university’s teacher education program were the population of the study. From 40 students, 20 students were taken as experimental group, and the rest of 20 students were taken as control group. During the action research a cyclic process of producing a module, training teachers for the reflective practices and then observing them during their class for reflective practice was done by the researchers. The research used a set of rubrics and checklists for assessing prospective teachers’ performance during their class. Finally, the module was modified with the help of findings. It was found that the training has improved the performance of teachers as they revised and modified their teaching strategies through reflective practice. However, they were not able to train their students for reflective practice as per expectation. The study has implications for teacher training programs to include reflective practice modules as part of their course work for making them better teachers.

Keywords: reflective practices, prospective teacher, effect, performance

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4221 Liberation as a Method for Monument Valorisation: The Case of the Defence Heritage Restoration

Authors: Donatella R. Fiorino, Marzia Loddo

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The practice of freeing monuments from subsequent additions crosses the entire history of conservation and it is traditionally connected to the aim of valorisation, both for cultural and educational purpose and recently even for touristic exploitation. Defence heritage has been widely interested by these cultural and technical moods from philological restoration to critic innovations. A renovated critical analysis of Italian episodes and in particular the Sardinian case of the area of San Pancrazio in Cagliari, constitute an important lesson about the limits of this practice and the uncertainty in terms of results, towards the definition of a sustainable good practice in the restoration of military architectures.

Keywords: defensive architecture, liberation, Valorisation for tourism, historical restoration

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4220 Disclosure on Adherence of the King Code's Audit Committee Guidance: Cluster Analyses to Determine Strengths and Weaknesses

Authors: Philna Coetzee, Clara Msiza

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In modern society, audit committees are seen as the custodians of accountability and the conscience of management and the board. But who holds the audit committee accountable for their actions or non-actions and how do we know what they are supposed to be doing and what they are doing? The purpose of this article is to provide greater insight into the latter part of this problem, namely, determine what best practises for audit committees and the disclosure of what is the realities are. In countries where governance is well established, the roles and responsibilities of the audit committee are mostly clearly guided by legislation and/or guidance documents, with countries increasingly providing guidance on this topic. With high cost involved to adhere to governance guidelines, the public (for public organisations) and shareholders (for private organisations) expect to see the value of their ‘investment’. For audit committees, the dividends on the investment should reflect in less fraudulent activities, less corruption, higher efficiency and effectiveness, improved social and environmental impact, and increased profits, to name a few. If this is not the case (which is reflected in the number of fraudulent activities in both the private and the public sector), stakeholders have the right to ask: where was the audit committee? Therefore, the objective of this article is to contribute to the body of knowledge by comparing the adherence of audit committee to best practices guidelines as stipulated in the King Report across public listed companies, national and provincial government departments, state-owned enterprises and local municipalities. After constructs were formed, based on the literature, factor analyses were conducted to reduce the number of variables in each construct. Thereafter, cluster analyses, which is an explorative analysis technique that classifies a set of objects in such a way that objects that are more similar are grouped into the same group, were conducted. The SPSS TwoStep Clustering Component was used, being capable of handling both continuous and categorical variables. In the first step, a pre-clustering procedure clusters the objects into small sub-clusters, after which it clusters these sub-clusters into the desired number of clusters. The cluster analyses were conducted for each construct and the measure, namely the audit opinion as listed in the external audit report, were included. Analysing 228 organisations' information, the results indicate that there is a clear distinction between the four spheres of business that has been included in the analyses, indicating certain strengths and certain weaknesses within each sphere. The results may provide the overseers of audit committees’ insight into where a specific sector’s strengths and weaknesses lie. Audit committee chairs will be able to improve the areas where their audit committee is lacking behind. The strengthening of audit committees should result in an improvement of the accountability of boards, leading to less fraud and corruption.

Keywords: audit committee disclosure, cluster analyses, governance best practices, strengths and weaknesses

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4219 Integrating Practice-Based Learning in Accounting Education: Bolstering Students Engagement and Learning

Authors: Humayun Murshed, Shibly Abdullah

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This paper focuses on sharing experience gained through a pilot project undertaken to teach an introductory accounting subject linking real-life ground realities with the fundamental concepts of accounting. In view of the practical dimensions of Accounting it has been observed that adopting a teaching approach based on practical illustrations help students to motivate and generate interests to take accounting profession as their career. The paper reports that students’ perception about accounting as ‘dreary’ has been changed to ‘interesting’ due to adoption of practice based approach in teaching. The authors argue that ‘concept mapping’ can play a vital role in facilitating practice based education in accounting which promotes a rewarding learning experience among the students. The paper considers taking into account generic skills development, student centric learning, development of innovative assessment tasks, making students aware of the potential benefits of practice based education primarily through concept mapping, and engaging them both inside and outside of the class rooms are critical for ensuring success of this approach.

Keywords: accounting education, pedagogy, practice-based education, concept mapping

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4218 Resilient Environments vs. Resilient Architects: Creativity, Practice and Education

Authors: Y. Perera, M. Pathiraja

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Within the paradigm of 'Resilient Built-environments,' in order for architecture to be resilient, 'Resilience' should be identified as an essential component of the architect’s notion of creativity. In much simpler terms, 'Resilient Built-Environment' should necessarily be a by-product of the 'Resilient Architect.' The inherent influence of individualistic notions of creativity upon the practice had intensified the dichotomy between theory and practice unless the notion of 'Resilience' is identified as an integral component of the architect’s notion of creativity. Analysing the architectural position is an ideal way of understanding the architect’s notion of creativity, therefore, in exploring the notion of 'Resilience' and the 'Resilient Architect' within the Sri Lankan platform, the architectural positions of two renowned architects; Geoffrey Bawa and Valentine Gunasekara were explored and analysed. The architectural positions of both the architects asserted specific rules and methodologies adopted within the process of problem solving that had subsequently led to a traceable language / pattern within their architecture. The dominance of such rules within the practice could be detrimental to adaptation of theories / notions, such as 'Resilience' and the formation of the 'Resilient Architect', unless methodologies itself are flexible, robust, despite rigidity, or else the notion of 'Resilience' exist in the form of a methodological rule.

Keywords: architectural position, creativity, education, practice, resilience, theory

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4217 The Social Area Disclosure to Reduce Conflicts between Community and the State: A Case of Mahakan Fortress, Bangkok

Authors: Saowapa Phaithayawat

Abstract:

The purposes of this study are 1) to study the over 20-year attempt of Mahakan fort community to negotiate with Bangkok Metropolitan Administration (BMA) to remain in their residential area belonging to the state, and 2) to apply the new social and cultural dimension between the state and the community as an alternative for local participation in keeping their residential area. This is a qualitative research, and the findings reveal that the community claimed their ancestors’ right as owners of this piece of land for over 200 years. The community, therefore, requested to take part in the preservation of land, culture and local intellect and the area management in terms of being a learning resource on the cultural road in Rattanakosin Island. However, BMA imposed the law concerning the community area relocation in Rattanakosin Island. The result of law enforcement led to the failure of the area relocation, and the hard hit on physical structure of the area including the overall deterioration of the cultural road renovated in the year 1982, the 200 years’ celebration of Bangkok. The enforcement of law by the state required the move of the community, and the landscape improvement based on the capital city plan. However, this enforcement resulted in the unending conflicts between the community and the state, and the solution of this problem was unclear. At the same time the community has spent a long time opposing the state’s action, and preparing themselves by administrating the community behind Mahakan fortress with community administrative committee under the suggestion of external organization by registering all community members, providing funds for community administration. At the meantime the state lacked the continuation of the enforcement due to political problem and BMA’s administration problem. It is, therefore, suggested that an alternative solution to this problem lie at the negotiation between the state and the community with the purpose of the collaboration between the two to develop the area under the protective law of each side.

Keywords: Pom-Mahakan community, reduction of conflicts, social area disclosure, residential area

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4216 Articulations of Teacher Quality Discourse through Practice Teaching

Authors: Marlon B. Espedillon

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This qualitative study examines practice teaching as an important component of teacher education and its entanglement with the teacher quality discourse. How the key actors -student teachers, supervising instructors, cooperating teachers, and school principals- construe teacher quality is essential in understanding how the student teachers articulate their voices and challenge the cultural myths in teacher education. The ethnographic method of research was used to provide an ecological picture of field experiences. Three cultural myths were uncovered based on the thematic analysis of the interview transcripts, observations, and documents.

Keywords: teacher quality, practice teaching, student teacher agency, cultural myths

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4215 Effects of Gratitude Practice on Relationship Satisfaction and the Role of Perceived Superiority

Authors: Anomi Bearden, Brooke Goodyear, Alicia Khan

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This repeated-measures experiment explored the effects of six weeks of gratitude practice on college students (N = 67) on relationship satisfaction and perceived superiority. Replicating previous research on gratitude practice, it was hypothesized that after consistent gratitude practice, participants in the experimental group (n = 32) would feel increased levels of relationship satisfaction compared to the control group (n = 35). Of particular interest was whether the level of perceived superiority would moderate the effect of gratitude practice on relationship satisfaction. The gratitude group evidenced significantly higher appreciation and marginally higher relationship satisfaction at post-test than the control group (both groups being equal at pre-test). Significant enhancements in gratitude, satisfaction, and feeling both appreciative and appreciated were found in the gratitude group, as well as significant enhancements in gratitude, satisfaction, and feeling appreciated in the control group. Appreciation for one’s partner was the only measure that improved in the gratitude group and not the control group from pre-test to post-test. Perceived superiority did not change significantly from pre-test to post-test in either group, supporting the prevalence and stability of this bias within people’s overall perceptions of their relationships.

Keywords: gratitude, relationship satisfaction, perceived superiority, partner appreciation

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4214 The Promotion of a Risk Culture: a Descriptive Study of Ghanaian Banks

Authors: Gerhard Grebe, Johan Marx

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The aim of the study is to assess the state of operational risk management and the adoption of an appropriate risk culture in Ghanaian banks. The Bank of Ghana (BoG) joined the Basel Consultative Group (BCG) of the Basel Committee on Bank Supervision (BCBS) in 2021 and is proceeding with the implementation of the Basel III international regulatory framework for banks. The BoG’s Directive about risk management encourages, inter alia, the creation of an appropriate risk culture by Ghanaian banks. However, it is not evident how the risk management staff of Ghanaian banks experience the risk culture and the implementation of operational risk management in the banks where they are employed. Ghana is a developing economy, and it is addressing challenges with its organisational culture. According to Transparency International, successive Ghanaian governments claim to be fighting corruption, but little success has been achieved so far. This points to a possible lack of accountability, transparency, and integrity in the environment in which Ghanaian banks operate and which could influence their risk culture negatively. Purposive sampling was used for the survey, and the questionnaire was completed byGhanaian bank personnel who specializesin operational risk management, risk governance, and compliance, bank supervision, risk analyses, as well as the implementation of the operational risk management requirements of the Basel regulatory frameworks. The respondents indicated that they are fostering a risk culture and implementing monitoring and reporting procedures; the three lines of defence (3LOD); compliance; internal auditing; disclosure of operational risk information; and receiving guidance from the bank supervisor in an attempt to improve their operational risk management practices. However, the respondents reported the following challenges with staff members who are not inside the risk management departments(in order of priority), namelydemonstrating a risk culture, training and development; communication; reporting and disclosure; roles and responsibilities; performance appraisal; and technological and environmental barriers. Recommendations to address these challenges are provided

Keywords: ghana, operational risk, risk culture, risk management

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4213 A Phenomenological Method, Based on Professional Descriptions of Community-of-Practice Members, to Scientifically Determine the Level of Child Psycho-Social-Emotional Development

Authors: Gianni Jacucci

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Alfred Schutz (1932), at the very turning towards phenomenology, of the attention for the social sciences, stated that successful communication of meanings requires the sharing of “sedimenta-tions “ of previous meanings. Börje Langefors (1966), at the very beginning of the social studies of information systems, stated that a common professional basis is required for a correct sharing of meanings, e. g., “standardised accounting data among accountants”. Harold Garfinkel (1967) at the very beginning of ethnomethodology, stated that the accounting of social events must be carried out in the same language used by the actors of those events in managing their practice. Community of practice: we advocate professional descriptions of community of practice members to scientifically determine the level of child psycho social emotional development. Our approach consists of an application to Human Sciences of Husserl’s Phenomenological Philosophy using a method reminder of Giorgi’s DPM in Psychology. Husserl’s requirement of "Epoché," which in-volves eliminating prejudices from the minds of observers, is met through "concept cleaning," achieved by consistently sharing disciplinary concepts within their community of practice. Mean-while, the absence of subjective bias is ensured by the meticulous attention to detail in their pro-fessional expertise.

Keywords: scientific rigour, descriptive phenomenological method, sedimentation of meanings, community of practice

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4212 Sex Education Training Program Effect on Junior Secondary School Students Knowledge and Practice of Sexual Risk Behavior

Authors: Diyaolu Babajide Olufemi, Oyerinde Oyewole Olusesan

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This study examined the effect of sex education training programs on the knowledge and practice of sexual risk behavior among secondary school adolescents in Ibadan North Local Government area of Oyo State. A total of 105 students were sampled from two schools in the Local Government area. Seventy students (70) constituted the experimental group while thirty-five (35) constituted the control group. Pretest-Posttest control group quasi-experimental design was adopted. A self-developed questionnaire was used to test participants’ knowledge and practice of sexual risk behavior before and after the training (α=.62, .82 and .74). Analysis indicated a significant effect of sex education training on participants’ knowledge and practice of sexual risk behavior, a significant gender difference in knowledge of sexual risk behavior but no significant age and gender difference in the practice of sexual risk behavior. It was thus concluded that sex education should be taught in schools and emphasized at homes with no age or gender restrictions.

Keywords: early adolescent, health risk, sexual risk behavior, sex education

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4211 Meaning and Cultivating Factors of Mindfulness as Experienced by Thai Females Who Practice Dhamma

Authors: Sukjai Charoensuk, Penphan Pitaksongkram, Michael Christopher

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Preliminary evidences supported the effectiveness of mindfulness-based interventions in reducing symptoms associated with a variety of medical and psychological conditions. However, the measurements of mindfulness are questionable since they have not been developed based-on Buddhist experiences. The purpose of this qualitative study was to describe meaning and cultivating factors of mindfulness as experienced by Thai females who practice Dhamma. Participants were purposively selected to include 2 groups of Thai females who practice Dhamma. The first group consisted of 6 female Buddhist monks, and the second group consisted of 7 female who practice Dhamma without ordaining. Data were collected using in-depth interview. The instruments used were demographic data questionnaire and guideline for in-depth interview developed by researchers. Content analysis was employed to analyze the data. The results revealed that Thai women who practice Dhamma described their experience in 2 themes, which were meaning and cultivating factors of mindfulness. The meaning composed of 4 categories; 1) Being Present, 2) Self-awareness, 3) Contemplation, and 4) Neutral. The cultivating factors of mindfulness composed of 2 categories; In-personal factors and Ex-personal factors. The In-personal cultivating factors included 4 sub-categories; Faith and Love, the Five Precepts, Sound body, and Practice. The Ex-personal cultivating factors included 2 sub-categories; Serenity, and Learning. These findings increase understanding about meaning of mindfulness and its cultivating factors. These could be used as a guideline to promote mental health and develop nursing interventions using mindfulness based, as well as, develop the instrument for assessing mindfulness in Thai context.

Keywords: cultivating factor, meaning of mindfulness, practice Dhamma, Thai women

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4210 Militating Factors Against Building Information Modeling Adoption in Quantity Surveying Practice in South Africa

Authors: Kenneth O. Otasowie, Matthew Ikuabe, Clinton Aigbavboa, Ayodeji Oke

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The quantity surveying (QS) profession is one of the professions in the construction industry, and it is saddled with the responsibility of measuring the number of materials as well as the workmanship required to get work done in the industry. This responsibility is vital to the success of a construction project as it determines if a project will be completed on time, within budget, and up to the required standard. However, the practice has been criticised severally for failure to accurately execute her responsibility. The need to reduce errors, inaccuracies and omissions has made the adoption of modern technologies such as building information modeling (BIM) inevitable in its practice. Nevertheless, there are barriers to the adoption of BIM in QS practice in South Africa (SA). Thus, this study aims to investigate these barriers. A survey design was adopted. A total number of one hundred and fifteen (115) questionnaires were administered to quantity surveyors in Guateng Province, SA, and ninety (90) were returned and found suitable for analysis. Collected data were analysed using percentage, mean item score, standard deviation, one-sample t-test, and Kruskal-Wallis. The findings show that lack of BIM expertise, lack of government enforcement, resistance to change, and no client demand for BIM are the most significant barriers to the adoption of BIM in QS practice. As a result, this study recommends that trainings on BIM technology be prioritised, and government must take the lead in BIM adoption in the country, particularly in public projects.

Keywords: barriers, BIM, quantity surveying practice, South Africa

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4209 Effects of Mindfulness Practice on Clinician Burnout: A Scoping Review

Authors: Hani Malik

Abstract:

Background: Clinician burnout is a growing phenomenon in current health systems worldwide. Increasing emotional exhaustion, depersonalisation, and reduced personal accomplishment threaten the effective delivery of healthcare. This can potentially be mitigated by mindfulness practice, which has shown promising results in reducing burnout, restoring compassion, and preventing moral injury in clinicians. Objectives: To conduct a scoping review and identify high-quality studies on mindfulness practice in clinician burnout, synthesize themes that emerge from these studies, and discuss the implications of the results to healthcare leadership and innovation. Methodology: A focused scoping review was carried out to investigate the effects of mindfulness practice on clinician burnout. High-ranking journals were targeted to analyse high-quality studies and synthesize common themes in the literature. Studies conducted on current, practicing physicians were included. Mindfulness practice of varying forms was the main intervention studied. Grey literature and studies conducted only on allied health personnel were excluded from this review. Analysis:31 studies were included in this scoping review. Mindfulness practice was found to decrease emotional exhaustion and depersonalisation while improving mood, responses to stress, and vigour. Self-awareness, compassion, and empathy were also increased in study participants. From this review, four themes emerged which include: innovations in mindfulness practice, mindfulness and positive psychology, the impact of mindfulness on work and patient care, and barriers and facilitators to clinician mindfulness practice. Conclusion: Mindfulness had widely been reported to benefit mental health and well-being, but the studies reviewed seemed to adopt a mono focus and omitted key considerations to healthcare leadership, systems-level culture, and practices. Mindfulness practice is a quintessential component of positive psychology and is inherently linked to effective leadership. A mindful and compassionate clinician leader will play a crucial role in addressing gaps in current practice, prioritise staff mental health, and provide a supportive platform for innovation.

Keywords: mindfulness practice, clinician burnout, healthcare leadership, COVID-19

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4208 Cycads Bark Harvest in Limpopo Province in South Africa: A Negative Practice Contributing to Biodiversity Loss

Authors: S. O. Bamigboye, P. M. Tshisikhawe, P. J. Taylor

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Cycads are the most threatened plant species in the world. In South Africa over 70% of cycads are threatened with extinction with 60% of them as a result of bark harvest of these highly endangered species for medicinal purposes. 3 cycads species in South Africa have gone extinct due to bark harvest for medicinal purpose. This practice keeps increasing biodiversity loss within the nation and this has generated concern for conservationists on different way to discover how people go about this practices and how it can be discouraged. Studies have revealed this practice to be common practice in provinces like Kwazulu natal, Eastern cape, Gauteng, Mpumalanga, but studies in the past have not really focused on cycads bark harvest in Limpopo province. In this study we use the indigenous knowledge to discover a particular location within the Soutpansberg Montane (a major biodiversity hotspot in Limpopo Province in South Africa) in Vhembe district in Limpopo province not yet conserved where we have a highly disturbed population of cycads. Several individuals of cycads species have been highly damaged due to bark harvest in this location. We are about proposing that such areas needs attention for conservation to prevent the loss of these species endemic to this particular location. Our study hereby reveals that cycads bark harvest which is a major threat to African cycads is also a common practice in Limpopo Province in South Africa. Rigorous conservation action is required to discourage this practice in order to prevent further biodiversity loss in this region.

Keywords: bark harvest, Cycads, conservation, extinction, Limpopo

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4207 Engineering Practice in Nigerian University: A Microcosm of Engineering Development and Practice in Developing Countries

Authors: Sunday Olufemi Adesogan

Abstract:

There is a strong link between engineering and development. Engineering as a profession is a call to service by the society. Perhaps next to soldiers, engineers are the most patriotic professionals. However, unlike soldiers, they remain servants of society at all times and in all circumstances. Despite their role to the society, engineering profession seems not to be enjoying the respect due to it probably because of failures associated with some engineering projects. This paper focuses on the need to improve on engineering practices for developments in developing countries using Engineering practice in Nigerian Universities as a tool for argument. Purposeful Survey, interview and focus group discussion were carried out among one hundred and twenty (120) reputable firms in Nigeria. The topic was approached through a few projects that the firms have been involved in from the planning stage, some to completion and beyond into the stage of maintenance and monitoring. It is revealed that some factors which are not determined by the engineers themselves impeded progress and full success of engineering practice in developing countries. The key culprit is corruption whose eradication will put the nation on the solid path of effective engineering development and poverty alleviation.

Keywords: development, engineering, practices, sustainable

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4206 The Usefulness and Usability of a Linkedin Group for the Maintenance of a Community of Practice among Hand Surgeons Worldwide

Authors: Vaikunthan Rajaratnam

Abstract:

Maintaining continuous professional development among clinicians has been a challenge. Hand surgery is a unique speciality with the coming together of orthopaedics, plastics and trauma surgeons. The requirements for a team-based approach to care with the inclusion of other experts such as occupational, physiotherapist and orthotic and prosthetist provide the impetus for the creation of communities of practice. This study analysed the community of practice in hand surgery that was created through a social networking website for professionals. The main objectives were to discover the usefulness of this community of practice created in the platform of the group function of LinkedIn. The second objective was to determine the usability of this platform for the purposes of continuing professional development among members of this community of practice. The methodology used was one of mixed methods which included a quantitative analysis on the usefulness of the social network website as a community of practice, using the analytics provided by the LinkedIn platform. Further qualitative analysis was performed on the various postings that were generated by the community of practice within the social network website. This was augmented by a respondent driven survey conducted online to assess the usefulness of the platform for continuous professional development. A total of 31 respondents were involved in this study. This study has shown that it is possible to create an engaging and interactive community of practice among hand surgeons using the group function of this professional social networking website LinkedIn. Over three years the group has grown significantly with members from multiple regions and has produced engaging and interactive conversations online. From the results of the respondents’ survey, it can be concluded that there was satisfaction of the functionality and that it was an excellent platform for discussions and collaboration in the community of practice with a 69 % of satisfaction. Case-based discussions were the most useful functions of the community of practice. This platform usability was graded as excellent using the validated usability tool. This study has shown that the social networking site LinkedIn’s group function can be easily used as a community of practice effectively and provides convenience to professionals and has made an impact on their practice and better care for patients. It has also shown that this platform was easy to use and has a high level of usability for the average healthcare professional. This platform provided the improved connectivity among professionals involved in hand surgery care which allowed for the community to grow and with proper support and contribution of relevant material by members allowed for a safe environment for the exchange of knowledge and sharing of experience that is the foundation of a community practice.

Keywords: community of practice, online community, hand surgery, lifelong learning, LinkedIn, social media, continuing professional development

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4205 Fractal: Formative Reflective Assessment and Critical Thinking in Learning

Authors: Yannis Stavrakakis, Damian Gordon

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Critical Thinking and Reflective Practice are two vital skills that students undertaking postgraduate studies should ideally possess. To help students develop and enhance these skills, this research developed several authentic activities to be undertaken as part of a module that is delivered early in a taught MSc to enhance these skills. One of the challenges of these topics is that they are somewhat ill-defined in terms of precisely what they mean, and also, there is no clear route to operationalizing the teaching of these skills. This research focuses on identifying suitable models of these skills and delivering them in a manner that is both clear and highly motivating. To achieve this, a class of 22 Master's students was divided into two groups, one was provided with a presentation and checklist about critical thinking skills, and the other group was given the same materials on the reflective practice process. The groups were given two scenarios each to analyze using their respective checklists and were asked to present their outcomes to each other and give peer review. The results were coded and compared, and key differences were noted, including the fact that the Critical Thinking outcomes were more future-focused, and the Reflective Practice outcomes were more past-focused and present-focused, as well as the fact that the Reflective Practice process generated a significantly wider range of perspectives on the scenarios.

Keywords: critical thinking, ethical scenarios, formative assessment, reflective practice

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4204 Information Construction of Higher Education in Teaching Practice

Authors: Yang Meng, James L. Patnao

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With the rapid development of information technology and the impact of the epidemic environment, the traditional teaching model can’t longer meet the requirements of the development of the times. The development of teaching mechanism is the inevitable trend of the future development of higher education. We must further promote the informatization of higher education in teaching practice, let modern information technology penetrate and practice in classroom teaching, and provide promising opportunities for the high-quality development of higher education. This article mainly through the distribution of questionnaires to teachers of colleges and universities, so as to understand the degree of informatization in the teaching of colleges and universities. And on the basis of domestic and foreign scholars' research on higher education informatization, it analyzes the existing problems, and finds the optimal solution based on the needs of education and teaching development. According to the survey results, most college teachers will use information technology in teaching practice, but the information technology teaching tools used by teachers are relatively simple, and most of them only use slides. In addition, backward informatization infrastructure and less informatization training are the main challenges facing the current teaching informatization construction. If colleges and universities can make good use of information technology and multimedia technology and combine it with traditional teaching, it will definitely promote the development of college education and further promote the modernization and informatization of higher education.

Keywords: higher education, teaching practice, informatization construction, e-education

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4203 Foot Self-Monitoring Knowledge, Attitude, Practice, and Related Factors among Diabetic Patients: A Descriptive and Correlational Study in a Taiwan Teaching Hospital

Authors: Li-Ching Lin, Yu-Tzu Dai

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Recurrent foot ulcers or foot amputation have a major impact on patients with diabetes mellitus (DM), medical professionals, and society. A critical procedure for foot care is foot self-monitoring. Medical professionals’ understanding of patients’ foot self-monitoring knowledge, attitude, and practice is beneficial for raising patients’ disease awareness. This study investigated these and related factors among patients with DM through a descriptive study of the correlations. A scale for measuring the foot self-monitoring knowledge, attitude, and practice of patients with DM was used. Purposive sampling was adopted, and 100 samples were collected from the respondents’ self-reports or from interviews. The statistical methods employed were an independent-sample t-test, one-way analysis of variance, Pearson correlation coefficient, and multivariate regression analysis. The findings were as follows: the respondents scored an average of 12.97 on foot self-monitoring knowledge, and the correct answer rate was 68.26%. The respondents performed relatively lower in foot health screenings and recording, and awareness of neuropathy in the foot. The respondents held a positive attitude toward self-monitoring their feet and a negative attitude toward having others check the soles of their feet. The respondents scored an average of 12.64 on foot self-monitoring practice. Their scores were lower in their frequency of self-monitoring their feet, recording their self-monitoring results, checking their pedal pulse, and examining if their soles were red immediately after taking off their shoes. Significant positive correlations were observed among foot self-monitoring knowledge, attitude, and practice. The correlation coefficient between self-monitoring knowledge and self-monitoring practice was 0.20, and that between self-monitoring attitude and self-monitoring practice was 0.44. Stepwise regression analysis revealed that the main predictive factors of the foot self-monitoring practice in patients with DM were foot self-monitoring attitude, prior experience in foot care, and an educational attainment of college or higher. These factors predicted 33% of the variance. This study concludes that patients with DM lacked foot self-monitoring practice and advises that the patients’ self-monitoring abilities be evaluated first, including whether patients have poor eyesight, difficulties in bending forward due to obesity, and people who can assist them in self-monitoring. In addition, patient education should emphasize self-monitoring knowledge and practice, such as perceptions regarding the symptoms of foot neurovascular lesions, pulse monitoring methods, and new foot self-monitoring equipment. By doing so, new or recurring ulcers may be discovered in their early stages.

Keywords: diabetic foot, foot self-monitoring attitude, foot self-monitoring knowledge, foot self-monitoring practice

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4202 Academic Education and Internship towards Architecture Professional Practice

Authors: Sawsan Saridar masri, Hisham Arnaouty

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Architecture both defines and is defined by social, cultural, political and financial constraints: this is where the discipline and the profession of architecture meet. This mutual sway evolves wherever interferences in the built environment are thought-out and can be strengthened or weakened by the many ways in which the practice of architecture can be undertaken. The more familiar we are about the concerns and factors that control what can be made, the greater the opportunities to propose and make appropriate architectures. Apparently, the criteria in any qualification policy should permit flexibility of approach and will – for reasons including cultural choice, political issues, and son on – vary significantly from country to country. However the weighting of the various criteria have to ensure adequate standards both in educational system as in the professional training. This paper develops, deepens and questions about the regulatory entry routes to the professional practice of architecture in the Arab world. It is also intended to provide an informed basis about strategies for conventional and unconventional models of practice in preparation for the next stages of architect’s work experience and professional experience. With the objective of promoting the implementation of adequate built environment in the practice of architecture, a comprehensive analysis of various pathways of access to the profession are selected as case studies, encompassing examples from across the world. The review of such case studies allows the creation of a comprehensive picture in relation to the conditions for qualification of practitioners of the built environment at the level of the Middle Eastern countries and the Arab World. Such investigation considers the following aspects: professional title and domain of practice, accreditation of courses, internship and professional training, professional examination and continuing professional development.

Keywords: architecture, internship, mobility, professional practice

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4201 Accountant Strategists Challenge the Dominant Business Model: A Strategy-as-Practice Perspective

Authors: Lindie Grebe

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This paper reports on a study that explored the strategizing practices of professional accountants in the mining industry, based on Jarratt and Stiles’ dominant strategizing practice models framework. Drawing on a strategy-as-practice perspective, the paper recognises qualified professional accountants in strategic management such as Chief Executive Officers, as strategy practitioners that perform their strategizing practices and praxis within a specific context. The main findings of this paper were produced through semi-structured individual interviews with accountants that perform strategy on a business level in the South African mining industry. Qualitative data were analysed through conversation analysis over two coding-cycles. Findings describe accountant strategists as practitioners who challenge the dominant business model when a disconnect seems to exist between international corporate level strategy and business level strategy in the South African mining industry. Accountant strategy practitioners described their dominant strategizing practice model as incremental change during strategic planning and as a lived experience during strategy implementation. Findings portrayed these strategists as taking initiative as strategy leaders in a dynamic and volatile environment to combine their accounting background with strategic management and challenge the dominant business model. Understanding how accountant strategists perform strategizing offers insight into the social practice of strategic management. This understanding contributes to the body of knowledge on strategizing in the South African mining industry. In addition, knowledge on the transformation of accountants as strategists could provide valuable practice relevant insights for accounting educators and the accounting profession alike.

Keywords: accountant strategists, dominant strategizing practice models framework, mining industry, strategy-as-practice

Procedia PDF Downloads 153