Search results for: earnings reports

Authors: Surendra B. Chand, P. P. Chaurasia, M. P. Adhikari, R. N. Yadav

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Objective: The objective of this work was to evaluate all the safety procedures toward the radiation protection for workers in the radiation oncology department. Materials and Methods: The annual thermoluminescent dosimeters (TLDs) reports for five years of the staffs were evaluated, radiation surveys were done in the control consoles, radiotherapy machines room and waiting areas of all machines using Aloka survey meter. Results: The five years TLD reports shows that the whole body dose of the individual staffs is found within the annual dose limit except the accidental exposures. Radiation exposures in the working areas are also safe limits. Conclusion: The radiation safety practices for radiation protection are satisfactory and the radiation workers of the departments are found working within the safe limit.

Keywords: radiation protection, safety, ICRP, dose limits, TLD, radiation devices

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Authors: Wilfred Fritz

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The accreditation process of engineering degree programmes is based on various reports evaluated by the relevant governing bodies of the institution of higher education. One of the aforementioned reports for the accreditation process is a self-assessment report which is to be completed by the applying institution. This paper seeks to emphasise the importance of analysis of internal quality management systems and self-examination processes in the engineering accreditation processes. A description of how the programme fulfils the criteria should be given. Relevant stakeholders all need to contribute in the writing and structuring of the self-assessment report. The last step is to gather evidence in the form of supporting documentation. In conclusion, the paper also identifies learning outcomes in a case study in seeking accreditation from an international relevant professional body.

Keywords: accreditation, governing bodies, self-assessment report, quality management

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Authors: M. Amelsakhi, A. Sohrabi-Bidar, A. Shareghi

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One of the most important issues about the structural damages caused by earthquake is the evaluating of the spectral response of the site on which the construction is built. This fact has demonstrated during many earlier earthquakes and many researchers’ reports have concerned with it. According to these reports, features of the site materials and geometry of the ground surface are considered the main factors. This study concentrates on the specific form of topographies like hills. Assessing of spectral responses of different points on the hills and beside demonstrates considerable differences between 1D and 2D methods of geotechnical analyses. A general trend of amplifications on the top of the hills and de-amplifications near the toe of the hills has been appeared within the acceleration, velocity and displacement response spectrums of horizontal motion. Evaluating of spectral responses of different sizes of the hills revealed that as much as the hill-size enlarges differences between spectral responses of 1D and 2D analyses transfers to longer range of periods and becomes wider.

Keywords: topography effect, amplification ratio, response spectrum, earth resources engineering

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Authors: Renaud Gaucher

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Research on happiness has developed significantly in the past fifty years and economics and the political science are starting to be influenced by advances in the field. Until recently, finance has stayed outside this movement. The goal of our research is to integrate finance into this movement conceptually. We explain the why, the what and the how of the finance of happiness. We then study the relationship between corporate finance and happiness. We discuss the optimization of the relationship between the financial performance of a firm and the happiness at work of its employees, and the reduction of financial risk by developing goods that foster the happiness of their users. Finally we look at the development of happiness investment funds, that is investment funds founded on happiness research, and the best ways to share risks and earnings to build a happier society.

Keywords: finance, happiness, investment fund, risk

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Authors: Reza Dehghani Bidgoli

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Although Artemisia species are one of the most important medicinal plants, there are a few reports on chemistry or activity of their essential oils because of low amounts of the oils in this genus. In this study, chemical composition of essential oils leaves and stems of Artemisia sieberi and Artemisia aucheri growing wild in Kashan rangelands, central Iran, have been analyzed using GC–MS technique. Analysis revealed 50 identified compounds, representing 96.55% of the oil and 23 identified compounds representing 97.83% of the oil on Artemisia sieberi and Artemisia aucheri respectively. The yield of essential oil extraction is very higher than those of previous reports. In both plants α-thujene is the main component in both of them, with an extra value, 74.42%, in aucheri species. Several compounds (some with significant compositions), were found in these varieties of Artemisia which are not recorded in previous literature. Antioxidant activities of the essential oils were evaluated for the first time in this research work using β-carotene/linoleic acid assay and found to be surprisingly attributed directly to α-pinene contents in them.

Keywords: essential oil, artemisia aucheri, artemisia sieberi, α-thujene, antioxidant activity

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Authors: Christtestimony Oluwafemi Jesumoroti, AbdulLateef Ashola Olanrewaju, Khor Soo Cheen

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The worth of buildings is known by the quality of the maintenance imbibe in them. Maintenance management being carried out in the hospitals has a direct impact on the performance of the hospital buildings, environment, and sustainable infrastructure, and as such, there is a need to give it adequate attention. The media and reports on hospital buildings maintenance management in Malaysia were not favorable. Hospital buildings in Malaysia need to have proper structure for maintenance management and sustainability as this will enhance the good infrastructure for users and the entire nation. The paper reports the preliminary results of the determinants of maintenance in hospital buildings. To achieve the aim of this research, a survey questionnaire was administered to the users of the hospital buildings. The findings of the study revealed that there are lack of maintenance standard, use of poor quality components and materials, Improper response time, Poor complaint reporting system. Hence, the influent of rework, thorough responsibilities of quality performance of hospital buildings, and others are the results of the investigations.

Keywords: sustainable infrastructure, optimum performance, implementation, key performance indicators, maintenance policies

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Authors: Nashed Atef Nashed Farag

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Introduction: Reporting adverse events following vaccination remains a challenge. WHO has mandated pharmacovigilance centers around the world to submit Adverse Events Following Immunization (AEFI) reports from different countries to a large electronic database of adverse drug event data called Vigibase. Despite sufficient information about AEFIs on Vigibase, they are not available to the general public. However, the WHO has an alternative website called VigiAccess, an open-access website that serves as an archive for reported adverse reactions and AEFIs. The aim of the study was to establish a reporting model for a number of commonly used vaccines in the VigiAccess system. Methods: On February 5, 2018, VigiAccess comprehensively searched for ESSI reports on the measles vaccine, oral polio vaccine (OPV), yellow fever vaccine, pneumococcal vaccine, rotavirus vaccine, meningococcal vaccine, tetanus vaccine, and tuberculosis vaccine (BCG). These are reports from all pharmacovigilance centers around the world since they joined the WHO Drug Monitoring Program. Results: After an extensive search, VigiAccess found 9,062 AEFIs from the measles vaccine, 185,829 AEFIs from the OPV vaccine, 24,577 AEFIs from the yellow fever vaccine, 317,208 AEFIs from the pneumococcal vaccine, 73,513 AEFIs from the rotavirus vaccine, and 145,447 AEFIs from meningococcal cal vaccine, 22,781 EI FI vaccines against tetanus and 35,556 BCG vaccines against AEFI. Conclusion: The study found that among the eight vaccines examined, pneumococcal vaccines were associated with the highest number of AEFIs, while measles vaccines were associated with the fewest AEFIs.

Keywords: surgical approach, anatomical approach, decompression, axillary nerve, quadrangular space adverse events following immunization, cameroon, COVID-19 vaccines, nOPV, ODK vaccines, adverse reactions, VigiAccess, adverse event reporting

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Authors: Monica Lia

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This article presents a customer data analysis model using business intelligence tools for data modelling, transforming, data visualization and dynamic reports building. Economic organizational customer’s analysis is made based on the information from the transactional systems of the organization. The paper presents how to develop the data model starting for the data that companies have inside their own operational systems. The owned data can be transformed into useful information about customers using business intelligence tool. For a mature market, knowing the information inside the data and making forecast for strategic decision become more important. Business Intelligence tools are used in business organization as support for decision-making.

Keywords: customer analysis, business intelligence, data warehouse, data mining, decisions, self-service reports, interactive visual analysis, and dynamic dashboards, use cases diagram, process modelling, logical data model, data mart, ETL, star schema, OLAP, data universes

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Authors: Ulrica Pettersson

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Collection of information on incidents is regularly done through pre-printed incident report forms. These tend to be incomplete and frequently lack essential information. ne consequence is that reports with inadequate information, that do not fulfil analysts’ requirements, are transferred into the analysis process. To improve an incident reporting form, theory in design science, witness psychology and interview and questionnaire research has been used. Previously three experiments have been conducted to evaluate the form and shown significant improved results. The form has proved to capture knowledge, regardless of the incidents’ character or context. The aim in this paper is to describe how design science, in more detail a design hierarchy can be used to construct a collection form for improvements in safety science.

Keywords: data collection, design science, incident reports, safety science

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Authors: Fuming Yang, Telma Sousa Almeida, Xinyu Li, Yunxi Deng, Heying Zhang, Michael E. Lamb

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Twenty-seven children aged 6-15 years with autism spectrum disorder (ASD) and 32 typically developing children were questioned about their participation in a set of activities after a two-week delay and again after a two-month delay, using a best-practice interview protocol. This paper assessed the narrative coherence of children’s reports based on key story grammar elements and temporal features included in their accounts of the event. Results indicated that, over time, both children with ASD and typically developing (TD) children decreased their narrative coherence. Children with ASD were no different from TD peers with regards to story length and syntactic complexity. However, they showed significantly less coherence than TD children. They were less likely to use the gist of the story to organize their narrative coherence. Interviewer prompts influenced children’s narrative coherence. The findings indicated that children with ASD could provide meaningful and reliable testimony about an event they personally experienced, but the narrative coherence of their reports deteriorates over time and is affected by interviewer prompts.

Keywords: autism spectrum disorders, delay, eyewitness testimony, narrative coherence

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Authors: Claire Goode

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This paper reports on a doctoral research project using narrative inquiry to investigate the stories of twelve national Tertiary Teaching Excellence Award winners in New Zealand. Preliminary findings highlight awardees’ views on their identity, their professional practice, and on what they consider to be excellence in tertiary teaching. The research also reports on common themes in the personal qualities that awardees describe, and on what these nationally recognised educators would like to see in place around Tertiary Teacher Development. Educators, mentors, trainers, and curriculum designers can gain a deeper understanding of what teaching excellence looks like, and of how teachers perceive their own practice and their impact on others. This may enable different interventions to develop best practice from staff, and to raise standards. It is hoped too that, by reflecting on the stories of teachers who have been recognised for ‘excellence’, educators will relate to and recognise elements of their own practice, and will feel motivated and inspired to share these with their peers and the wider academic community.

Keywords: academic identity, narrative inquiry, teacher development, teaching excellence

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Authors: Chia-Chun Wu, Yu-Hsien Sung

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This study aims to examine the consistency between students’ predictions and their actual observations on the bullying prevalence rate among different types of high-risk victims, thereby clarifying the reliability of students’ reports on the identification of bullying. A total of 1,732 Taiwanese students (734 males and 998 females) participated in this study. A Rasch model was adopted for data analysis. The results showed that students with “personality or behavioral issues” are more likely to be bullied in schools, based on both students’ predictions and actual observations. Moreover, the results differed significantly between genders and between various educational levels in students’ predictions and their actual observations on the bullying prevalence rate of different types of high-risk victims. To summarize, this study not only suggests that students’ reports on the identification of bullying are accurate and could be a valuable reference in terms of recognizing a bullying incident, but it also argues that more attention should be paid to students’ gender and educational level when taking their perspectives into consideration when it comes to identifying bullying behaviors.

Keywords: school bullying, student, bullying recognition, high-risk victims

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Authors: Alka Obadić

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The research concentrates on the role of tourism in generating female employment and on impact of gender discrimination in tourism sector. Unfortunately, in many countries there are still some barriers to the inclusion of women at all hierarchical levels of tourism labor market. Research analysis focuses on EU countries where tourism is a main employer of women. The analysis shows that women represent over third persons employed in the non-financial business economy and almost two thirds in core tourism activities. Women's gross hourly earnings in accommodation and food services were below those of men in the European Union and only countries who recorded increase of gender pay gap from the beginning of crisis are Bulgaria and Croatia. Women in tourism industry are still overrepresented in lower status jobs with fewer opportunities for career progression and are often treated unequally.

Keywords: employment, gender discrimination, tourism, women’s participation

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Authors: Ponshano Kaselekela, Simooya O. Oscar, Lunshano Boyd

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The Copperbelt University Health Services (CBUHS) was designated by the Zambia Medicines Regulatory Authority (ZAMRA), formally the Pharmaceutical Regulatory Authority (PRA) as a regional pharmacovigilance centre to carryout activities of drug safety monitoring in four provinces in Zambia. CBUHS’s mandate included stimulating the reporting of adverse drug reactions (ADRs), as well as collecting and collating ADR reports from health institutions in the four provinces. This report covers the researchers’ experiences from May 2008 to September, 2016. The main objectives are 1) to monitor ADRs in the Zambian population, 2) to disseminate information to all health professionals in the region advising that the CBU health was a centre for reporting ADRs in the region, 3) to monitor polypharmacy as well as the benefit-risk profile of medicines, 4) to generate independent, evidence based recommendations on the safety of medicines, 5) to support ZAMRA in formulating safety related regulatory decisions for medicines, and 6) to communicate findings with all key stakeholders. The methodology involved monthly visits, beginning in early May 2008 to September, 2016, by the CBUHS to health institutions in the programme areas. Activities included holding discussions with health workers, distribution of ADR forms and collection of ADRs reports. These reports, once collected, were documented and assessed at the CBUHS. A report was then prepared for ZAMRA on quarterly basis. At ZAMRA, serious ADRs were noted and recommendations made to the Ministry of Health of the Republic of Zambia. The results show that 2,600 ADRs reports were received at the pharmacovigilance regional centre. Most of the ADRs reports that received were due to antiretroviral drugs, as well as a few from anti-malarial drugs like Artemether/Lumefantrine – Coartem®. Three hundred and twelve ADRs were entered in the Uppsala Monitoring Centre WHO Vigiflow for further analysis. It was concluded that in general, 2008-16 were exciting years for the pharmacovigilance group at CBUHS. From a very tentative beginning, a lot of strides were made and contacts established with healthcare facilities in the region. The researchers were encouraged by the support received from the Copperbelt University management, the motivation provided by ZAMRA and most importantly the enthusiasm of health workers in all the health care facilities visited. As a centre for drug safety in Zambia, the results show it achieves its objectives for monitoring ADRs, Pharmacovigilance (drug safety monitoring), and activities of monitoring ADRs as well as preventing them. However, the centre faces critical challenges caused by erratic funding that prevents the smooth running of the programme.

Keywords: adverse drug reactions, drug safety, monitoring, pharmacovigilance

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Authors: Michal Krčál

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Since their introduction in 1990’s, Enterprise Information Portals (EIPs) were investigated from different perspectives (e.g. project management, technology acceptance, IS success). However, no systematic literature review was produced to systematize both the research efforts and the technology itself. This paper reports first results of an extent systematic literature review study focused on research of EIPs and its categorization, specifically it reports a conceptual model of EIP features. The previous attempt to categorize EIP features was published in 2002. For the purpose of the literature review, content of 89 articles was analyzed in order to identify and categorize features of EIPs. The methodology of the literature review was as follows. Firstly, search queries in major indexing databases (Web of Science and SCOPUS) were used. The results of queries were analyzed according to their usability for the goal of the study. Then, full-texts were coded in Atlas.ti according to previously established coding scheme. The codes were categorized and the conceptual model of EIP features was created.

Keywords: enterprise information portal, content analysis, features, systematic literature review

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Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

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Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise

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Authors: Xuri Tang, Ting Pan

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Metaphor institutionalization refers to the propagation of a metaphor that leads to its acceptance in speech community as a norm of the language. Such knowledge is important to both theoretical studies of metaphor and practical disciplines such as lexicography and language generation. This paper reports an empirical study of metaphor institutionalization of 14 Chinese metaphors. It first explores the pattern of metaphor institutionalization by fitting the logistic function (or S-shaped curve) to time series data of conventionality of the metaphors that are automatically obtained from a large-scale diachronic Chinese corpus. Then it reports a questionnaire-based survey on the propagation scale of each metaphor, which is measured by the average number of subjects that can easily understand the metaphorical expressions. The study provides two pieces of evidence supporting the hypothesis that metaphor institutionalization is a phrase transition: (1) the pattern of metaphor institutionalization is an S-shaped curve and (2) institutionalized metaphors generally do not propagate to the whole community but remain in equilibrium state. This conclusion helps distinguish metaphor institutionalization from topicalization and other types of semantic change.

Keywords: metaphor institutionalization, phase transition, propagation scale, s-shaped curve

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Authors: Emma E. Hellawell, Susan J. Hughes

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BBrownfield sites are currently being redeveloped for residential use. Information on soil contamination on these former industrial sites is collected as part of the planning process by the local government. This research project analyses this untapped resource of environmental data, using site investigation data submitted to a local Borough Council, in Surrey, UK. Over 150 site investigation reports were collected and interrogated to extract relevant information. This study involved three phases. Phase 1 was the development of a database for soil contamination information from local government reports. This database contained information on the source, history, and quality of the data together with the chemical information on the soil that was sampled. Phase 2 involved obtaining site investigation reports for development within the study area and extracting the required information for the database. Phase 3 was the data analysis and interpretation of key contaminants to evaluate typical levels of contaminants, their distribution within the study area, and relating these results to current guideline levels of risk for future site users. Preliminary results for a pilot study using a sample of the dataset have been obtained. This pilot study showed there is some inconsistency in the quality of the reports and measured data, and careful interpretation of the data is required. Analysis of the information has found high levels of lead in shallow soil samples, with mean and median levels exceeding the current guidance for residential use. The data also showed elevated (but below guidance) levels of potentially carcinogenic polyaromatic hydrocarbons. Of particular concern from the data was the high detection rate for asbestos fibers. These were found at low concentrations in 25% of the soil samples tested (however, the sample set was small). Contamination levels of the remaining chemicals tested were all below the guidance level for residential site use. These preliminary pilot study results will be expanded, and results for the whole local government area will be presented at the conference. The pilot study has demonstrated the potential for this extensive dataset to provide greater information on local contamination levels. This can help inform regulators and developers and lead to more targeted site investigations, improving risk assessments, and brownfield development.

Keywords: Brownfield development, contaminated land, local government planning data, site investigation

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Authors: Masao Nakagawa, Toshiki Hirogaki, Eiichi Aoyama, Mohamed Ali Ben Abbes

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A planetary gear set is widely used in hybrid vehicles as the power distribution system or in electric vehicles as the high reduction system, but due to its complexity with planet gears, its dynamic characteristic is not fully understood. There are many reports on two-axes driving or displacement of the planet gears under these conditions, but only few reports deal with three-axes driving. A three-axes driving condition is tested using three-axes torque measurement and focuses on the dynamic characteristic around the planet gears in this report. From experimental result, it was confirmed that the transition forces around the planet gears were balanced and the torques were also balanced around the instantaneous rotation center. The meshing frequency under these conditions was revealed to be the harmonics of two meshing frequencies; meshing frequency of the ring gear and that of the planet gears. The input power of the ring gear is distributed to the carrier and the sun gear in the dynamic sequential change of three fixed conditions; planet, star and solar modes.

Keywords: dynamic characteristic, gear, planetary gear set, torque measuring

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Authors: Prateep Wajeetongratana

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This study investigates the management accountant’s roles that link with the creation of corporate shared value to enable more effective decision-making and improve the information needs of stakeholders. Mixed method is employed to collect using triangulation for credibility. A quantitative approach is employed to conduct a survey of 200 Thai companies providing annual reports in the Stock Exchange of Thailand. The results of the study reveal that environmental and social data incorporated in a corporate social responsibility (CSR) disclosure are based on the indicators of the Global Reporting Initiatives (GRI) at a statistically significant level of 0.01. Environmental and social indicators in CSR are associated with environmental and social data disclosed in the annual report to support stakeholders’ and the public’s interests that are addressed and show that a significant relationship between environmental and social in CSR disclosures and the information in annual reports is statistically significant at the 0.01 level.

Keywords: corporate social responsibility, creating shared value, management accountant’s roles, stock exchange of Thailand

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Authors: Eldah Ephraim Buba

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This paper evaluated the quality of tourism education in Nigeria higher education. The problem of poor quality of tourism education in Nigeria’s higher institutions prompted the study. Archival research was used with evaluation reports as secondary data, twenty evaluation reports for different polytechnics from the National board for technical education (NBTE) from 1995-2012 were assessed. The evidence from the documents shows that the quality of teaching and evaluation is fair. The programmes resources are fairly good, and most of the teachers do not have a postgraduate qualification in tourism related courses. It is therefore recommended that the institutions running tourism programmes in Nigeria need to introduce self -assessment of programmes and not rely on the NBTE accreditation which comes up in three years. Also there is need for a staff development policy that will encourage Tourism educators to further their education; The Tertiary Educational Trust Fund (TETFUND) should focus on developing staff of tourism education because it is an area of study in Nigeria that lacks qualified personnel. With the way higher institution in Nigeria are finding interest in tourism programmes, having good quality programmes will not only produce better professionals but it will help in offering better services in the industry and maximizing the impacts of the business.

Keywords: education, evaluation, tourism quality, self-assessment

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Authors: Petra Dilling

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This study examines the market reaction to the publication of integrated reports for a sample of 316 global companies for the reporting year 2018. Applying event study methodology, we find significant cumulative average abnormal returns (CAARs) after the publication date. To ensure robust estimation resultsthe three-factor model, according to Fama and French, is used as well as a market-adjusted model, a CAPM and a Frama-French model taking GARCH effects into account. We find a significant positive CAAR after the publication day of the integrated report. Our results suggest that investors react to information provided in the integrated report and that they react differently to the annual financial report. Furthermore, our cross-sectional analysis confirms that companies with a significant positive cumulative average abnormal show certain characteristic. It was found that European companies have a higher likelihood to experience a stronger significant positive market reaction to their integrated report publication.

Keywords: integrated report, event methodology, cumulative abnormal return, sustainability, CAPM

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Authors: Raif Parlakkaya, Mustafa Nihat Demirci, Mehmet Nuri Salur

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Environmental pollution has detrimental effects on the quality of our life and its scope has reached such an extent that measures are being taken both at the national and international levels to reduce, prevent and mitigate its impact on social, economic and political spheres. Therefore, awareness of environmental problems has been increasing among stakeholders and accordingly among companies. It is seen that corporate reporting is expanding beyond environmental performance. Primary purpose of publishing an environmental report is to provide specific audiences with useful, meaningful information. This paper is intended to analyze the extent and qualification of environmental disclosures of Turkish publicly quoted firms and see how it varies from one sector to another. The data for the study were collected from annual activity reports of companies, listed on the corporate governance index (BIST-XKURY) of Istanbul Stock Exchange. Content analysis was the research methodology used to measure the extent of environmental disclosure. Accordingly, 2015 annual activity reports of companies that carry out business in some particular fields were acquired from Capital Market Board, websites of Public Disclosure Platform and companies’ own websites. These reports were categorized into five main aspects: Environmental policies, environmental management systems, environmental protection and conservation activities, environmental awareness and information on environmental lawsuits. Subsequently, each component was divided into several variables related to what each firm is supposed to disclose about environmental information. In this context, the nature and scope of the information disclosed on each item were assessed according to five different ways (N.I: No Information; G.E.: General Explanations; Q.E.: Qualitative Detailed Explanations; N.E.: Quantitative (numerical) Detailed Explanations; Q.&N.E.: Both Qualitative and Quantitative Explanations).

Keywords: environmental accounting, disclosure, corporate governance, content analysis

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Authors: Sabur Mollah, Asma Mobarek

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This study aims to explore the endogenous relationship between Shari’ah governance and board governance for Islamic banks to identify complementary or substituting relationship between these governance parameters. By using a sample of 161 Islamic Banks from 24 countries for the period of 2005-2013, we show an endogenous relationship between Shari’ah Supervisory Board (SSB) and Board of Directors (BoD). In this relationship, SSB and BoD complement each other. We also show that this complementary relationship between SSB and BoD helps enhance both management and asset quality, but mitigates capital adequacy, earnings, and liquidity in Islamic banks. The study has important implications for financial stability in the Islamic banking system.

Keywords: Shari’ah Supervisory Board, Boards of Directors, Islamic banking, financial stability

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Authors: Antonio Piga

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This study explores the correlation between Systemic Functional Linguistics (SFL) and Critical Discourse Analysis (CDA) as tools for analysing the evolution of rhetoric in the communicative strategies adopted in a company’s Reports on social and environmental responsibility. In more specific terms, transitivity and ergativity- concepts from Systemic Functional Linguistics (SFL) - through the lenses of CDA, are employed as a theoretical means for the analysis of a longitudinal study in the communicative strategies employed by Saras SpA pre- and during the Covid-19 pandemic crisis. Saras is an Italian joint-stock company operating in oil refining and power generation. The qualitative and quantitative linguistic analysis carried out through the use of Sketch Engine software aims to identify and explain how rhetoric - and ideology - is constructed and presented through language use in Saras SpA Sustainability Reports. Specific focus is given to communication strategies to local and global communities and stakeholders in the years immediately before and during the Covid-19 pandemic. The rationale behind the study lies in the fact that 2020 and 2021 have been among the most difficult years since the end of World War II. Lives were abruptly turned upside down by the pandemic, which had grave negative effects on people’s health and on the economy. The result has been a threefold crisis involving health, the economy and social tension, with the refining sector being one of the hardest hit, since the oil refining industry was one of the most affected industries due to the general reduction in mobility and oil consumption brought about by the virus-fighting measures. Emphasis is placed on the construction of rhetorical strategies pre- and during the pandemic crisis using the representational process of transitivity and ergativity (SFL), thus revealing the close relationship between the use language in terms of Social Actors and semantic roles of syntactic transformation on the one hand, and ideological assumptions on the other. The results show that linguistic decisions regarding transitivity and ergativity choices play a crucial role in how effective writing achieves its rhetorical objectives in terms of spreading and maintaining dominant and implicit ideologies and underlying persuasive actions, and that some ideological motivation is perpetuated – if not actually overtly or subtly strengthened - in social-environmental Reports issued in the midst of the Covid-19 pandemic crisis.

Keywords: systemic functional linguistics, sustainability, critical discourse analysis, transitivity, ergativity

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Authors: Julie A. LaRose

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Native American youth, ages 10-24, have the highest rate of suicide in the United States. The hopelessness experienced by the native American youth is linked to psychosocial reasons more than biological or intrapsychic reasons. Two significant social determinants of health that diminish their hope include historical trauma and cultural loss. Intergenerational grief is caused by historical trauma from hundreds of years of colonization, broken treaties, and forced migration, leading to land, resources, and sovereignty loss. Forced acculturation through boarding schools that native children were required to attend led to the loss of traditions and culture. The result is hopelessness. This paper reviewed peer-reviewed research literature, government reports, non-government organizations reports, and video and written publications by Native Americans. Building hope through healing historical trauma and embracing cultural traditions may reduce suicide rates among Native American youth.

Keywords: culture loss, historical trauma, Native American, suicide, suicide rates

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Authors: Seyed Ali Mohammadiborna, Mehdi Ravanshadnia

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Project delays usually detrimentally affect perceptions of project success and can in some instances, result in increased costs and other time-related damages to project stakeholders. One of the realities in the national infrastructure projects is that since the primary stakeholders are state-affiliated, the delay factors of the projects have not been seriously taken into account despite the importance of on-time completion of projects. Project postponement has different economic and social consequences and leads to the technical and economic infeasibility of the infrastructure projects in the form of reduced productivity and exploitation capacity. The present study aimed at investigating delay factors of Iranian national infrastructure projects according to regulatory reports of the Plan and Budget Organization (BPO) of Iran. The present study scrutinized the influence of each of the factors that caused delays in national Iranian infrastructure projects according to the supervision reports of the planning and budget organization in 8 years. For this purpose, the study analyzed the information regarding the impact of 12 key delay factors causing delays in average 4867 projects per year in all provinces. The said factors were classified into the three groups of executive, credit, and financial and environmental-procurement factors.

Keywords: delays, infrastructure, projects, regulatory

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Authors: Unity Nkateng

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New forms of academic writing such as apprenticeship genres are developing in the field of applied linguistics. However, these perspectives have not adequately addressed the issue of social work students in Botswana. The paper addresses the issue of academic writing with special attention to the types of documents written by University of Botswana (UB) social work students on their fieldwork placement. The research method for this study combines two major research tools in the qualitative inquiry which are text analysis and interviews in order to investigate the context in which the texts are produced. 12 students were consulted and gave their consent for the study. 26 case reports were collected from the Department of Social work at the University of Botswana. The findings show that the case reports students write during their fieldwork placements have 6 moves, which focus on the clients’ story and describe what the students have done and achieved. The significance is that the discrepancy between professional writing and students writing raise questions about the extent to which students are being prepared for professional writing. Students have indicated that their academic writing varies according to the preferences of individual lecturers rather than the requirement of the work situation.

Keywords: apprenticeship genres, client's voice, material processes, relational possesive processes

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Authors: Natnael Debalklie Teshome

Abstract:

The purpose of the study was to empirically investigate the impacts of export performance and its volatility on economic growth in the Ethiopian economy. To do so, time-series data of the sample period from 1974/75 – 2017/18 were collected from databases and annual reports of IMF, WB, NBE, MoFED, UNCTD, and EEA. The extended Cobb-Douglas production function of the neoclassical growth model framed under the endogenous growth theory was used to consider both the performance and instability aspects of export. First, the unit root test was conducted using ADF and PP tests, and data were found in stationery with a mix of I(0) and I(1). Then, the bound test and Wald test were employed, and results showed that there exists long-run co-integration among study variables. All the diagnostic test results also reveal that the model fulfills the criteria of the best-fitted model. Therefore, the ARDL model and VECM were applied to estimate the long-run and short-run parameters, while the Granger causality test was used to test the causality between study variables. The empirical findings of the study reveal that only export and coefficient of variation had significant positive and negative impacts on RGDP in the long run, respectively, while other variables were found to have an insignificant impact on the economic growth of Ethiopia. In the short run, except for gross capital formation and coefficients of variation, which have a highly significant positive impact, all other variables have a strongly significant negative impact on RGDP. This shows exports had a strong, significant impact in both the short-run and long-run periods. However, its positive and statistically significant impact is observed only in the long run. Similarly, there was a highly significant export fluctuation in both periods, while significant commodity concentration (CCI) was observed only in the short run. Moreover, the Granger causality test reveals that unidirectional causality running from export performance to RGDP exists in the long run and from both export and RGDP to CCI in the short run. Therefore, the export-led growth strategy should be sustained and strengthened. In addition, boosting the industrial sector is vital to bring structural transformation. Hence, the government has to give different incentive schemes and supportive measures to exporters to extract the spillover effects of exports. Greater emphasis on price-oriented diversification and specialization on major primary products that the country has a comparative advantage should also be given to reduce value-based instability in the export earnings of the country. The government should also strive to increase capital formation and human capital development via enhancing investments in technology and quality of education to accelerate the economic growth of the country.

Keywords: export, economic growth, export diversification, instability, co-integration, granger causality, Ethiopian economy

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Authors: Chie Urawa

Abstract:

Cautionary statements or disclaimers in corporate annual reports need to be carefully designed because clear cautionary statements may protect a company in the case of legal disputes and may undermine positive impressions. This study compares the language of cautionary statements using two corpora, Sony’s cautionary statement corpus (S-corpus) and Panasonic’s cautionary statement corpus (P-corpus), illustrating the differences and similarities in relation to the use of meaningful cautionary statements and critically analyzing why practitioners use the way. The findings describe the distinct differences between the two companies in the presentation of the risk factors and the way how they make the statements. The word ability is used more for legal protection in S-corpus whereas the word possibility is used more to convey a better impression in P-corpus. The main similarities are identified in the use of lexical words and pronouns, and almost the same wordings for eight years. The findings show how they make the statements unique to the company in the presentation of risk factors, and the characteristics of specific genre of professional communication. Important implications of this study are that more comprehensive approach can be applied in other contexts, and be used by companies to reflect upon their cautionary statements.

Keywords: cautionary statements, corporate annual reports, corpus, risk factors

Procedia PDF Downloads 138