Search results for: management accountant’s roles
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10266

Search results for: management accountant’s roles

10176 A Multi-Role Oriented Collaboration Platform for Distributed Disaster Reduction in China

Authors: Linyao Qiu, Zhiqiang Du

Abstract:

As the rapid development of urbanization, economic developments, and steady population growth in China, the widespread devastation, economic damages, and loss of human lives caused by numerous forms of natural disasters are becoming increasingly serious every year. Disaster management requires available and effective cooperation of different roles and organizations in whole process including mitigation, preparedness, response and recovery. Due to the imbalance of regional development in China, the disaster management capabilities of national and provincial disaster reduction centers are uneven. When an undeveloped area suffers from disaster, neither local reduction department could get first-hand information like high-resolution remote sensing images from satellites and aircrafts independently, nor sharing mechanism is provided for the department to access to data resources deployed in other place directly. Most existing disaster management systems operate in a typical passive data-centric mode and work for single department, where resources cannot be fully shared. The impediment blocks local department and group from quick emergency response and decision-making. In this paper, we introduce a collaborative platform for distributed disaster reduction. To address the issues of imbalance of sharing data sources and technology in the process of disaster reduction, we propose a multi-role oriented collaboration business mechanism, which is capable of scheduling and allocating for optimum utilization of multiple resources, to link various roles for collaborative reduction business in different place. The platform fully considers the difference of equipment conditions in different provinces and provide several service modes to satisfy technology need in disaster reduction. An integrated collaboration system based on focusing services mechanism is designed and implemented for resource scheduling, functional integration, data processing, task management, collaborative mapping, and visualization. Actual applications illustrate that the platform can well support data sharing and business collaboration between national and provincial department. It could significantly improve the capability of disaster reduction in China.

Keywords: business collaboration, data sharing, distributed disaster reduction, focusing service

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10175 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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10174 LGR5 and Downstream Intracellular Signaling Proteins Play Critical Roles in the Cell Proliferation of Neuroblastoma, Meningioma and Pituitary Adenoma

Authors: Jin Hwan Cheong, Mina Hwang, Myung Hoon Han, Je Il Ryu, Young ha Oh, Seong Ho Koh, Wu Duck Won, Byung Jin Ha

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Leucine-rich repeat-containing G-protein coupled receptor 5 (LGR5) has been reported to play critical roles in the proliferation of various cancer cells. However, the roles of LGR5 in brain tumors and the specific intracellular signaling proteins directly associated with it remain unknown. Expression of LGR5 was first measured in normal brain tissue, meningioma, and pituitary adenoma of humans. To identify the downstream signaling pathways of LGR5, siRNA-mediated knockdown of LGR5 was performed in SH-SY5Y neuroblastoma cells followed by proteomics analysis with 2-dimensional polyacrylamide gel electrophoresis (2D-PAGE). In addition, the expression of LGR5-associated proteins was evaluated in LGR5-inꠓhibited neuroblastoma cells and in human normal brain, meningioma, and pituitary adenoma tissue. Proteomics analysis showed 12 protein spots were significantly different in expression level (more than two-fold change) and subsequently identified by peptide mass fingerprinting. A protein association network was constructed from the 12 identified proteins altered by LGR5 knockdown. Direct and indirect interactions were identified among the 12 proteins. HSP 90-beta was one of the proteins whose expression was altered by LGR5 knockdown. Likewise, we observed decreased expression of proteins in the hnRNP subfamily following LGR5 knockdown. In addition, we have for the first time identified significantly higher hnRNP family expression in meningioma and pituitary adenoma compared to normal brain tissue. Taken together, LGR5 and its downstream sigꠓnaling play critical roles in neuroblastoma and brain tumors such as meningioma and pituitary adenoma.

Keywords: LGR5, neuroblastoma, meningioma, pituitary adenoma, hnRNP

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10173 Scenarios of Societal Security and Business Continuity Cycles

Authors: Jiří F. Urbánek, Jiří Barta

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Societal security, continuity scenarios, and methodological cycling approach understands in this article. Namely, societal security organizational challenges ask implementation of international standards BS 25999-2 and global ISO 22300 which is a family of standards for business continuity management system. Efficient global organization system is distinguished of high entity´s complexity, connectivity, and interoperability, having not only cooperative relations in a fact. Competing business have numerous participating ´enemies´, which are in apparent or hidden opponent and antagonistic roles with prosperous organization systems, resulting to a crisis scene or even to a battle theater. Organization business continuity scenarios are necessary for such ´a play´ preparedness, planning, management, and overmastering in real environments.

Keywords: business continuity, societal security, crisis scenarios cycles, interoperability

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10172 Gender Roles in Modern Indian Marriages

Authors: Parul Bhandari

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An image of a modern and progressive India garners the rhetoric of ‘choice’ marriages, gender egalitarian relationships, and search for ‘love’ in conjugal unions. Such an image especially resonates with the lives of young professionals, who, largely belonging to the middle class, consider themselves to be the global face India. While this rhetoric of ‘progress’ and ‘love’ is abounding in both Indian and non-Indian public discourses, it is imperative to scientifically analyse the veracity of these claims. This paper thus queries and problematises the notions of being modern and progressive, through the lens of gender roles as expected and desired in a process of matchmaking. The fieldwork conducted is based on qualitative methodology, involving in-depth interviews with 100 highly qualified professionals, (60 men and 40 women), between the age of 24-31, belonging to the Hindu religion and of varied castes and communities, who are residing in New Delhi, and are in the process of spouse-selection or have recently completed it. Further, an analysis of the structure and content of matrimonial websites, which have fast emerged as the new method of matchmaking, was also undertaken. The main finding of this paper is that gender asymmetries continue to determine a suitable match, whether in ‘arranged’ or ‘love’ marriages. This is demonstrated by analysing the expectations of gender roles and gender practices of both men and women, to construct an ideal of a ‘good match’. On the basis of the interviews and the content of matrimonial websites, the paper discusses the characteristics of a ‘suitable boy’ and a ‘suitable girl’, and the ways in which these are received (practiced or criticised) by the young men and women themselves. It is then concluded that though an ideal of ‘compatibility’ and love determines conjugal desires, traditional gender roles, that, for example, consider men as the primary breadwinner and women as responsible for the domestic sphere, continue to dictate urban Indian marriages.

Keywords: gender, India, marriage, middle class

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10171 Teacher Professional Development: Preparing African Secondary School Teachers towards Enhancing Peaceful Coexistence in Multi-Ethnic Classroom Communities

Authors: Badamasi Tarda Ayuba

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African countries contend with many developmental challenges particularly that of overcoming ethnic and religious conflicts. There is the recent wave of terrorism which is also ascribed to religious intolerance. It is a reality that most sub-Saharan African countries/communities consist of several distinct ethnic groups. In a typical classroom, within both rural and urban contexts, children from diverse ethnic and socio-cultural backgrounds converge to learn and grow together. This implies that education has the potentials for fostering inter-communal understanding such that young people could learn, grow together and assume leadership positions to work in pursuit of common goals of nation building. However, given the spate of inter communal clashes erupting too frequently in many parts of the continent and the dangerous trend of ethnicization of serious national affairs, it is doubtful if these objectives are being realized through education. Thus, this paper argued that the current developments indicate failure of the education system in the realization of the countries’ educational goals of creating united, peaceful and indivisible nations, thus far. Further, the failure occurred and would continue to persist unless teachers are purposefully prepared in terms of professional competencies and attitudes to entrench in their students the culture of peaceful coexistence through the various professional roles they play within the schools and communities. Therefore, the paper examined the changing context and challenging roles expected of sub-Saharan African teachers in engendering peaceful coexistence and the need to purposefully develop their capacity and mindset for the new roles. The paper then recommended programs to expose and re-educate teachers towards such roles.

Keywords: sub-Saharan Africa, teacher, professional development, peaceful coexistence, multi-ethnicity, communities

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10170 Risk-Based Institutional Evaluation of Trans Sumatera Toll Road Infrastructure Development to Improve Time Performance

Authors: Muhammad Ridho Fakhrin, Leni Sagita Riantini, Yusuf Latief

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Based on the 2015-2019 RPJMN data, the realization of toll road infrastructure development in Indonesia experienced a delay of 49% or 904 km of the total plan. One of the major causes of delays in development is caused by institutional factors. The case study taken in this research is the construction of the Trans Sumatra Toll Road (JTTS). The purpose of this research is to identify the institutional forms, functions, roles, duties, and responsibilities of each stakeholder and the risks that occur in the Trans Sumatra Toll Road Infrastructure Development. Risk analysis is implemented on functions, roles, duties, responsibilities of each existing stakeholder and is carried out at the Funding Stage, Technical Planning Stage, and Construction Implementation Stage in JTTS. This research is conducted by collecting data through a questionnaire survey, then processed using statistical methods, such as homogeneity, data adequacy, validity, and reliability test, continued with risk assessment based on a risk matrix. The results of this study are the evaluation and development of institutional functions in risk-based JTTS development can improve time performance and minimize delays in the construction process.

Keywords: institutional, risk management, time performance, toll road

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10169 USA Commercial Pilots’ Views of Crew Resource Management, Social Desirability, and Safety Locus of Control

Authors: Stephen Vera, Tabitha Black, Charalambos Cleanthous, Ryan Sain

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A gender comparison of USA commercial pilots’ demographics and views of CRM, social desirability and locus of control were surveyed. The Aviation safety locus of control (ASLOC) was used to measure external (ASLOC-E) or internal (ASLOC-I) aviation safety locus of control. The gender differences were explored using the ASLOC scores as a categorical variable. A differential comparison of crew resource management (CRM), based on the Federal Aviation Administration’s (FAA) guidelines was conducted. The results indicated that the proportion of female to male respondents matches the current ratio of USA commercial pilots. Moreover, there were no significant differences regarding overall education and the total number of communication classes one took. Regarding CRM issues, there were no significant differences on their views regarding the roles of the PIC, stress, time management, and managing a flight team. The females scored significantly lower on aeronautical decision making (ADM) and communications. There were no significant differences on either the Balanced Inventory of Desirable Responding (BIDR) impression management (IM) or self-deceptive enhancement (SDE). Although there were no overall significant differences on the ASLOC, the females did score higher on the internal subscale than did the males. An additional comparison of socially desirable responding indicates that all scores may be invalid, especially from the female respondents.

Keywords: social desirability, safety locus of control, crew resource management, commercial pilots

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10168 Entrepreneurship in Nigeria-Funding and Financing Strategies

Authors: Yusuf Abdullahi

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The contribution of entrepreneurship in the economic development cannot be over-emphasized neither it should be underestimated for any reason as this is already a known fact that it plays an important role as a change agent and as a prime mover of economy. In developed or underdeveloped economy, the essence of entrepreneurship is highly significant as this exist in both private as well as public sectors of any economy. The roles of entrepreneurship are worldly acclaimed but yet as laudable as these roles there can be no significant success by any entrepreneur except with availability of finance. Nonetheless, mere availability of finance also cannot guarantee the success of an enterprise but there must be in place appropriate financial strategies for the funding/investment needs of an enterprise. Thus, little has been said when it comes to strategies needed to access various sources of finance. This paper, therefore, establishes appropriate strategies to obtain funds sources of finance by both small and as well as medium enterprises.

Keywords: entrepreneurship, Nigeria, financial strategies, economic development

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10167 Data Disorders in Healthcare Organizations: Symptoms, Diagnoses, and Treatments

Authors: Zakieh Piri, Shahla Damanabi, Peyman Rezaii Hachesoo

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Introduction: Healthcare organizations like other organizations suffer from a number of disorders such as Business Sponsor Disorder, Business Acceptance Disorder, Cultural/Political Disorder, Data Disorder, etc. As quality in healthcare care mostly depends on the quality of data, we aimed to identify data disorders and its symptoms in two teaching hospitals. Methods: Using a self-constructed questionnaire, we asked 20 questions in related to quality and usability of patient data stored in patient records. Research population consisted of 150 managers, physicians, nurses, medical record staff who were working at the time of study. We also asked their views about the symptoms and treatments for any data disorders they mentioned in the questionnaire. Using qualitative methods we analyzed the answers. Results: After classifying the answers, we found six main data disorders: incomplete data, missed data, late data, blurred data, manipulated data, illegible data. The majority of participants believed in their important roles in treatment of data disorders while others believed in health system problems. Discussion: As clinicians have important roles in producing of data, they can easily identify symptoms and disorders of patient data. Health information managers can also play important roles in early detection of data disorders by proactively monitoring and periodic check-ups of data.

Keywords: data disorders, quality, healthcare, treatment

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10166 Early Childhood Practitioners' Perceptions on Continuous Professional Development Opportunities and Its Potential for Career Progression to Leadership Roles in Singapore

Authors: Lin Yanyan

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This research set out to understand early childhood practitioners’ perceptions of continuous professional development (CPD) opportunities and its relationship to career progression and leadership roles in Singapore. The small-scale qualitative inductive study was conducted in two phases. Phase one used close-ended questionnaires with a total of 24 early years practitioner participants, while phase two included a total of 5 participants who were invited to participate in the second part of the data collection. Semi-structured interviews were used at phase two to elicit deeper responses from parents and teachers. Findings from the study were then thematically coded and analysed. The findings from both questionnaires and interviews showed that early years practitioners perceived CPD to be important to their professional growth, but there was no conclusive link that CPD necessarily led to the progression of leadership roles in the early years. Participants experience of CPD was strongly determined by their employer- the preschool operator, being government-funded or a private entity, which resulted in key differences emerging between their responses. Participants also experienced road blocks in their pursuit of CPD, in the form of staff shortage, budget constraints and lack of autonomy as their employers imposed specific CPD courses on them to suit the organisational needs, rather than their personal or professional needs.

Keywords: continuous professional development (CPD), early years practitioners (EYP), career progression, leadership

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10165 The Female Jihad: A Case Study of Jamaah Islamiyah’s Women in Indonesia

Authors: Milda Istiqomah

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The current trends demonstrate that the number of women involved in terrorism is steadily increasing. There are at least two types of roles that women assume in terrorism; the ‘visible role’ and ‘invisible role’. Both roles are very important to the sustainability of terrorism and terrorist organizations. The findings of this paper are based on the analysis of multiple case study from two terrorism verdicts in Indonesia, media reports and academic journals. This paper argues that women in Jemaah Islamiyah (JI) play an important role in both categories. They are involved in this organization by marital and kinship linkages which aim to secure the networks and regenerate the Jihadi ideology within JI. Finally, this paper states that the role of women in JI is significant due to its importance in delivering the idea of Jihad to younger generations.

Keywords: terrorism, women, jihadi movement, case study

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10164 Traditional Role of Women and Its Implication in Solid Waste Management in Bauchi Metropolis

Authors: Bogoro Audu Gani, Tobi Nzelibe Ajiji Haruna

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Women have both knowledge and expertise, whose recognition can lead to more efficient, effective, sustainable, and fair waste management operations. Studies have shown that the failure to take cognizance of the traditional role of women in the management of urban environments results in a serious loss of efficiency and productivity. However, urban managers in developing countries are yet to identify and integrate those critical roles of women into urban environmental management. This research is motivated not only due the poor solid waste management but also by the total neglect of the role of women in solid waste management in the Bauchi metropolis. Systematic random sampling technique was adopted for the selection of the samples and 4% of the study population was taken as the sample size. The major instruments used for data collection were questionnaires, interviews and direct measurement of household solid waste at source and the data is presented in tables and charts. It is found that over 95% of sweeping, cooking and food preparation are exclusively reserved for women in the study area. Women dominate the generation, storage and collection of household solid waste with 81%, 96% and 91%, respectively, within the study area. It is also discovered that segregation can be 95% effectively carried out by women that have free time. However, urban managers in the Bauchi metropolis are yet to identify the role of women with a view to integrating them into solid waste management in order to achieve a healthy and clean living environment in the Bauchi metropolis. Among other suggestions, the paper recommends that the role of women should be identified and integrated into developing policies and programs for a clean and healthy living urban environment; this will not only improve the environmental quality but would also increase the income base of the family.

Keywords: women, solid waste, integration, segregation

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10163 The Effects of Perceived Organizational Support and Abusive Supervision on Employee’s Turnover Intention: The Mediating Roles of Psychological Contract and Emotional Exhaustion

Authors: Seung Yeon Son

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Workers (especially, competent personnel) have been recognized as a core contributor to overall organizational effectiveness. Hence, verifying the determinants of turnover intention is one of the most important research issues. This study tested the influence of perceived organizational support and abusive supervision on employee’s turnover intention. In addition, mediating roles of psychological contract and emotional exhaustion were examined. Data from 255 Korean employees supported all hypotheses Implications for research and directions for future research are discussed.

Keywords: abusive supervision, emotional exhaustion, perceived organizational support, psychological contract, turnover intention

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10162 The American College President: Challenges, Roles, and A New Frontier

Authors: Michael Miller, G. David Gearhart

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The role of the American college presidency continues to evolve, increasingly incorporating varied elements of responsibility of institutional management. Once primarily focused on the academic operation of an institution, the role has changed to incorporate all of the business-related and public agency operations of an institution. This means that the modern college president must be capable of persuasively talking to legislators and donors, as well as students taking classes and the faculty who teach them. In addition to these dimensions, the contemporary college president must also be an expert on state and federal compliance issues, and must have the talent to steer marketing and public relations activities in a persuasive manner. This paper will report the findings of a spring 2020 survey of nearly 300 college presidents in the United States concerning their perceptions about the changing nature of the college presidency, with special consideration given to media relations, fundraising, business development, internationalization, and facility management.Survey results will be analyzed based on institutional type, gender, length of tenure in the presidential position, and career pathway to the presidency.

Keywords: college president, leadership, education management, neo-liberal higher education

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10161 Techniques of Construction Management in Civil Engineering

Authors: Mamoon M. Atout

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The Middle East Gulf region has witnessed rapid growth and development in many areas over the last two decades. The development of the real-estate sector, construction industry and infrastructure projects are a major share of the development that has participated in the civilization of the countries of the Gulf. Construction industry projects were planned and managed by different types of experts, who came from all over the world having different types of experiences in construction management and industry. Some of these projects were completed on time, while many were not, due to many accumulating factors. Many accumulated factors are considered as the principle reason for the problem experienced at the project construction stage, which reflected negatively on the project success. Specific causes of delay have been identified by construction managers to avoid any unexpected delays through proper analysis and considerations to some implications such as risk assessment and analysis for many potential problems to ensure that projects will be delivered on time. Construction management implications were adopted and considered by project managers who have experience and knowledge in applying the techniques of the system of engineering construction management. The aim of this research is to determine the benefits of the implications of construction management by the construction team and level of considerations of the techniques and processes during the project development and construction phases to avoid any delay in the projects. It also aims to determine the factors that participate to project completion delays in case project managers are not well committed to their roles and responsibilities. The results of the analysis will determine the necessity of the applications required by the project team to avoid the causes of delays that help them deliver projects on time, e.g. verifying tender documents, quantities and preparing the construction method of the project.

Keywords: construction management, control process, cost control, planning and scheduling

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10160 Nurse's Professional Space: Psychiatric Outpatient Clinic of Ottawa's Montfort Hospital 1976-2002

Authors: Silvia Maria Moya

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After the Great Depression, the number of admissions to psychiatric facilities saw a significant increase. This increase, coupled with the arrival of new antipsychotic drugs, prepared the ground to the psychiatric deinstitutionalization movement in North America. Community services became an essential part of care where the role of the nurse also became crucial in the management of patients. Looking through the archives of the Department of Psychiatry at the Ottawa Montfort Hospital, this project aims to assess the role of the nurse in a multidisciplinary team in a period of psychiatric deinstitutionalization. This research focuses on the different roles of the mental health nurse during the second half of the twentieth century. The case study, used as a methodological approach allows in-depth analysis of the journey of a female patient with long hospital course. The analysis of the document ‘psychiatric evaluation’ on the medical records of outpatient Montfort Hospital – where, on a regular basis, different health professionals of the multidisciplinary team write their notes – allow us to better understand the difficulties of the patient, their problems, their family and work relationships and the evolution of their self-esteem, but most importantly, it allows us to identify the importance of the different nurse`s roles in the team and in the mental health setting. This project therefore reveals that the nurse occupies a larger professional space than the other professionals in the multidisciplinary team and highlights the role of mental health nurses with patients and their families and their leadership role within a multidisciplinary team.

Keywords: mental health, nursing, deinstitutionalization, professional space

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10159 Sudan’s Approach to Knowledge Management in Disaster Management

Authors: Mohamed Abdalla Elamein Boshara, Peter Charles Woods, Nour Eldin Mohamed Elshaiekh

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Knowledge Management has become very important for Disaster Management response and planning. This paper proposes the implementation of a Knowledge Management System with a sustainable data collection mechanism for reliable and timely information management to support decision makers in making the right decisions in the timely manner.

Keywords: knowledge management, disaster management, incident tracking, web application

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10158 Illness Roles and Coping Strategies in Aged Patients on Hemodialysis in Lahore

Authors: Zainab Bashir

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There has been a lot of quantitative research on end-stage renal disease (ESRD), its implications, psychological effects and so on across the world, however little qualitative information is available on coping strategies and illness role adaptations specific to renal failure. This article attempts to learn about illness roles and coping strategies specific to aged ESRD patients on hemodialysis in Lahore. The patients were interviewed on a structured schedule and were asked questions on tasks and coping related to physical, psychological, and social consequences of renal failure. Standardised techniques and methods of grounded theory were used to analyse and code the information in this small-scale, in-depth study. An analysis of tasks faced by the ESRD patients and coping they employ to fulfill or overcome those tasks were done. This analysis was based on three different types of data: experiential accounts of ESRD patients with respect to tasks and strategies for coping, coping styles and illness roles typologies, and monographs of coping styles. In the information gathered using interviews with respondents, three styles of problem focused coping, and two styles of emotion focused coping could be identified. Problem focused coping included making physical adjustments to suit the requirements of the health condition, including dialysis and medical regime as integral part of patients’ lives, and altering future plans according to the course of the disease. Emotion focused coping included seeking help to manage stress/anxiety and resenting the disease condition and giving up. These coping styles are linked to the illness roles assigned to the respondents. In conclusion, there is no single formula to deal with the disease, however, some typologies can be established. In most of the cases discussed in the paper, adjustment to a regular dialysis routine, restriction in bodily function, inability to work and negative impacts on family life, especially spousal relationships have come to fore as common problems. A large part of coping with these problems had to do with mentally accepting the disease and carrying on despite. These cannot be seen as deviant adaptations to the depressive situation arising from renal failure, but more of patterned ways in which patients can approximate a close to normal lifestyle despite the terminal disease.

Keywords: coping strategies, ESRD patients, hemodialysis, illness roles

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10157 The Impact of Audit Committee on Real Earnings Management: Evidence from Netherlands

Authors: Sana Masmoudi, Yosra Makni

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Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. This study provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity, and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. Using data from, with a sample of 80 companies listed on the Amsterdam Stock Exchange during 2010-2017, the study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC-financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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10156 Men Act, Women Are Acted Upon: Morphosyntactic Framing of the Sexual Intercourse in Online Pornography Titles

Authors: Aleksandra Tomic

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According to reliable sources, 4% of all websites is devoted to pornographic material, yet these estimates are often reported to be much higher. The largest internet pornography streaming website reports 21.2 billion visits in 2015 only. Considering the ubiquity of online pornography and the frequency of use, it is necessary to examine its potential influence on the construal of the sexual act and the roles of participants. Apart from the verbal and physical interactions in the pornographic movies themselves, the language in the titles of movies has the power to frame the sexual intercourse. In this study, Critical Discourse Analysis and corpus linguistics approaches will be used to examine the way the sexual intercourse and the roles of the participants are ideologically construed and perpetuated in the Internet pornography discourse. To this end, the study will explore the association between the specific morphosyntactic aspects of the references to performers of both genders, the person and the thematic role, and the gender of referred performer in the corpus of online pornographic movie titles. Distinctive collexeme analysis will be conducted to uncover possible associations between for gender of the performer denoted by the linguistic expression, and the person and thematic role assigned to it in the titles of online pornography movies. Initial results of the chi-square procedure performed on a sample of 295 online pornography movie titles on the largest pornography streaming website ‘Pornhub’ yielded significant results. The use of the three person categories was not equally distributed between genders, X2 (2, N = 106) = 32.52, p < 0.001, with female performers being referred to in the third person in 71.7% of the instances, and speaking in the first person 20.8% of the time, whereas male performers spoke in the first person 68% of the time, and were referred to in the third person in 17% of the instances. Moreover, there was a gender disparity in the assignment of thematic roles, with linguistic expressions for women being assigned the Patient role and men the Agent role in 58.8% of the cases, whereas the roles were reversed in 41.2% of the instances, X2 (1, N = 262) = 8.07633, p < 0.005. The results are discussed in terms of the ideologies surrounding female and male sexuality in the pornography discourse. Potential patterns of power imbalance, objectification, and discrimination are highlighted. Finally, the evidence from psycholinguistic studies on the influence of the language structure on event construal is related to the results of the study.

Keywords: corpus linguistics, gender studies, pornography, thematic roles

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10155 History of Russian Women: The Historical Overview of the Images and Roles of Women in Old and Modern Russia

Authors: Elena Chernyak

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The status of Russian women has changed dramatically over the course of Russian history and under different leadership and economic, political, and social conditions. The perception of women, their submissive roles, and low social status cause gender conflict that affects society: demographical issues, increased numbers of divorces, alcoholism, drug abuse, and crime. Despite the fact that around the world women are becoming more independent, protected by law, and play more important roles in society, Russian women are still dependent on men financially, socially, and psychologically. This paper critically explores the experience of Russian women over the course of over a thousand year of Russian history and how the position and image of women changed in Russian Empire, Soviet and post-Soviet Russia and what role women play in contemporary Russia. This paper is a result of deep examination of historical and religious literature, mass media, internet sources, and documents. This analysis shows that throughout history, the role and image of women in society have repeatedly varied depending on ideological and social conditions. In particular, the history of Russian women may be divided into five main periods. The first was the period of paganism, when almost all areas of life were open for women and when women were almost equal in social roles with men. During the second period, starting with the beginning of the Mongol invasion in the 13th century, the position of women was diminishing due to social transformation to the patriarchal society in which women started playing subordinate role in family and society. The third period – the period from the fourteenth through the sixteenth centuries - is a period of the total seclusion of Russian women from each part of social life. The fourth, Soviet period started after the Revolution of 1917. During that time, the position of women was drastically changed due to the transformation of traditional gender roles under the Bolshevik government. Woman's role was seen as worker-mothers who had a double duty: a worker and a mother. The final period began after the collapse of the Soviet Union. The restructuring (Perestroika) and post-Restructuring periods have had contradictory consequences and tremendous impact on Russian society. The image of women as partners and equal to men, which was promoted during the Soviet regime, has been replaced with the traditional functionalist views on family and the role of women, in which men and women have different but supposedly complementary roles. Modern Russia, despite publicly stating its commitment to equal rights, during last two decades has been reverting to an older social model with its emphasis on traditional gender roles, patriarchal ideas of dominant masculinity, and adverse attitudes to women, which are further supported and reinforced by the reviving Russian Orthodox Church. As demonstrated in this review, Russian women have never possessed the same rights as men and have always been subordinate to men. During all period of Russian history, patriarchal ideology maintained and reinforced in Russian society has always subjected women to manipulation, oppression, and victimization and portrayed women as not a ‘full human being’.

Keywords: women, Russia, patriarchy, religion, Russian Orthodox Church

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10154 Mentoring Relationships as Social Capital in the Career Advancement of Women of Color

Authors: Ligia Alberto

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This study examined the underrepresentation of women of color in school leadership roles. Using social capital as the theoretical framework, this study explored the role of mentoring relationships in the career advancement and promotion of Latina school leaders. This study showed that informal mentoring relationships are essential to the promotion of women of color. Most of the mentoring relationships were established through close work with their immediate supervisors. This study suggests having informal mentors facilitated Latina women's aspirations to become school leaders and counteract the pattern of underrepresentation of Latinas in such roles.

Keywords: women of color, school leadership, social capital, mentoring

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10153 A Qualitative Exploration of the Strategic Management of Employee Resistance to Organisational Change

Authors: Muneeb Banday, Anukriti Dixit

Abstract:

Change in organizations is viewed as a conversion process of the organizational functioning. One of the crucial elements of this conversion process is the employee resistance to organizational change. The existing literature on change resistance has generally treated resistance as a barrier or an opportunity for successful implementation of change. However, there is little empirical research exploring how resistance to change is managed. This may be partially due to difficulty in getting information on resistance to change. The top management does not divulge such information to avoid negative evaluation whereas employees face huge risk in sharing information related to resistance. The focus of the study is to understand how the organization under study dealt with the employee resistance to change. The conversion process is a story of how the organization went from one stage to another. We used narrative approach to change. Data was collected data through company visits and interviews. The interviews were transcribed, coded, and themes were identified. We focused on the strands that left huge scope for alternative interpretations than the dominant narrative of change prevalent in the organization. The study reveals that the top management strategically uses the legitimacy of leadership, roles of key employees, and rationality of change to manage resistance.

Keywords: employee resistance, legitimacy of leadership, narrative analysis, organisational change

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10152 The Role of Teaching Assistants for Deaf Pupils in an England Mainstream Primary School

Authors: Hatice Yildirim

Abstract:

This study is an investigation into ‘The role of teaching assistants (TAs) for deaf pupils in an English primary school’, in order not only to contribute to the education of deaf pupils but also contribute to the literature, in which there has been a lack of attention paid to the role of TAs for deaf pupils. With this in mind, the research design was planned based on using a case study as a qualitative research approach in order to have a deep and first-hand understanding of the case for ‘the role of TAs for deaf pupils’ in a real-life context. 12 semi-structured classroom observations and six semi-structured interviews were carried out with four TAs and two teachers in one English mainstream primary school. The data analysis followed a thematic analysis framework. The results indicated that TAs are utilised based on a one-on-one support model and are deployed under the class teacher in the classroom. Out of the classroom activities are carried out in small groups with the agreement of the TAs and the class teacher, as per the policy of the school. Due to the one-on-one TA support model, the study pointed out the seven different roles carried out by TAs in the education of deaf pupils in an English mainstream primary school. While supporting deaf pupils academically and socially are the main roles of TAs, they also support deaf pupils by recording their progress, communicating with their parents, taking on a pastoral care role, tutoring them in additional support lessons, and raising awareness of deaf pupils’ issues.

Keywords: deaf, mainstream, teaching assistant, teaching assistant's roles

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10151 Mass Media and Electoral Conflict Management in Kogi State, Nigeria

Authors: Okpanachi Linus Odiji, Chris Ogwu Attah

Abstract:

Election is no doubt widely assumed as one of the most suitable means of resolving political quagmires even though it has never been bereft of conflict which can manifest before, during, or after polls. What, however, advances democracy and promotes electoral integrity is the existence and effectiveness of institutional frameworks for electoral conflict management. Electoral conflicts are no doubt unique in the sense that they represent the struggles of people over the control of public resources. In most cases, the stakes involved are high and emotional that they do not only undermine inter-group relationship but also threaten national security. The need, therefore, for an effectively functional conflict management apparatus becomes imperative. While at the State level, there exist numerous governmental initiatives at various electoral stages aimed at managing conflicts, this paper examines the activities of the mass media, which is another prominent stakeholder in the electoral process. Even though media influence has increased tremendously in the last decade, researchers are yet to agree on its utility in the management of conflicts. Guided by the social responsibility theory of media reporting and drawing data from observed trends in Kogi state, the paper, which context analyses the 2019 gubernatorial election coverage in the state, observes both conflict escalation and de-escalation roles in the media. To mitigate conflict reporting misrepresentation, therefore, a common approach to conflict reporting should be designed and ordered by the National Broadcasting Commission as well as the Nigerian Press Council. This should be garnished with the training of journalists on conflict reporting and development of a standard conflict reporting procedure.

Keywords: conflict management, electoral conflict, mass media, media reporting

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10150 The Role of Flowering Pesticidal Plants for Sustainable Pest Management

Authors: Baltazar Ndakidemi

Abstract:

The resource-constrained farmers, especially those in sub-Saharan Africa, encounter significant challenges related to agriculture, notably diseases and pests. The sustainable means of pest management are not well known to farmers. As a result, some farmers use synthetic pesticides whose environmental impacts, ill health, and other negative impacts of synthetic pesticides on natural enemies have posed a great need for more sustainable means of pest management. Pesticidal plant resources can replace synthetic pesticides because their secondary metabolites can exhibit insecticidal activities such as deterrence, repellence, and pests' mortality. Additionally, the volatiles from these plants can have positive effects of attracting populations of natural enemies. Pesticidal plants can be grown as field margin plants or in strips for supporting natural enemies' populations. However, this is practically undetermined. Hence, there is a need to investigate the roles played by pesticidal plants in supporting natural enemies of pests and their applications in different cropping systems such as legumes. This study investigates different pesticidal plants with a high potential for pest control in agricultural fields. The information sheds light on potential plants that can be used for different crop pests.

Keywords: natural enemies, biological control, synthetic pesticides, pesticidal plants, predators, parasitoids

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10149 Impact of Audit Committee on Real Earnings Management: Cases of Netherlands

Authors: Sana Masmoudi Mardassi, Yosra Makni Fourati

Abstract:

Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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10148 Multiscale Structures and Their Evolution in a Screen Cylinder Wake

Authors: Azlin Mohd Azmi, Tongming Zhou, Akira Rinoshika, Liang Cheng

Abstract:

The turbulent structures in the wake (x/d =10 to 60) of a screen cylinder have been reduced to understand the roles of the various structures as evolving downstream by comparing with those obtained in a solid circular cylinder wake at Reynolds number, Re of 7000. Using a wavelet multi-resolution technique, the flow structures are decomposed into a number of wavelet components based on their central frequencies. It is observed that in the solid cylinder wake, large-scale structures (of frequency f0 and 1.2 f0) make the largest contribution to the Reynolds stresses although they start to lose their roles significantly at x/d > 20. In the screen cylinder wake, the intermediate-scale structures (2f0 and 4f0) contribute the most to the Reynolds stresses at x/d =10 before being taken over by the large-scale structures (f0) further downstream.

Keywords: turbulent structure, screen cylinder, vortex, wavelet multi-resolution analysis

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10147 Contextual Enablers and Behaviour Outputs for Action of Knowledge Workers

Authors: Juan-Gabriel Cegarra-Navarro, Alexeis Garcia-Perez, Denise Bedford

Abstract:

This paper provides guidelines for what constitutes a knowledge worker. Many graduates from non-managerial domains adopt, at some point in their professional careers, management roles at different levels, ranging from team leaders through to executive leadership. This is particularly relevant for professionals from an engineering background. Moving from a technical to an executive-level requires an understanding of those behaviour management techniques that can motivate and support individuals and their performance. Further, the transition to management also demands a shift of contextual enablers from tangible to intangible resources, which allows individuals to create new capacities, competencies, and capabilities. In this dynamic process, the knowledge worker becomes that key individual who can help members of the management board to transform information into relevant knowledge. However, despite its relevance in shaping the future of the organization in its transition to the knowledge economy, the role of a knowledge worker has not yet been studied to an appropriate level in the current literature. In this study, the authors review both the contextual enablers and behaviour outputs related to the role of the knowledge worker and relate these to their ability to deal with everyday management issues such as knowledge heterogeneity, varying motivations, information overload, or outdated information. This study highlights that the aggregate of capacities, competences and capabilities (CCCs) can be defined as knowledge structures, the study proposes several contextual enablers and behaviour outputs that knowledge workers can use to work cooperatively, acquire, distribute and knowledge. Therefore, this study contributes to a better comprehension of how CCCs can be managed at different levels through their contextual enablers and behaviour outputs.

Keywords: knowledge workers, capabilities, capacities, competences, knowledge structures

Procedia PDF Downloads 126