Search results for: pragmatic universals
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 244

Search results for: pragmatic universals

94 Enhancing Creative Writing Skill through the Implementation of Creative Thinking Process

Authors: Bussabamintra Chalauisaeng

Abstract:

The creative writing skill of Thai fourth year university learners majoring in English at Khon Kaen University, Thailand has been enhanced in an English creative writing course through the implementation of creative thinking process. The creative writing assignments cover writing a variety of short poems and a short story, bibliography and short play scripts. However, this study focuses mainly on writing short poems and short stories through the implementation of creative thinking process via action research design with on-going needs analysis and feedbacks to meet their learning needs for 45 hours. At the end of the course, forty two learners’ creative writing skill appeared to be significantly improved. Through the research instruments such as the tasks assigned both inside and outside the class as self –study including class observation, semi-conversational interviews and teacher feedback both in persons and on line including peer feedbacks. The research findings show that the target learners could produce better short poems and short story assessed by the set of criteria such as the creative and innovative short poems and short stories with complete and interesting elements of a short story like plot, theme, setting, symbolism and so on. This includes a higher level of the awareness of the pragmatic use of English writing in terms of word choices, grammar rules and writing styles. All of these outcomes reflect positive trends of success in terms of the learners’ improved creative writing skill as well as better attitudes to and motivation for learning to write English for pleasure. More interestingly, many learners claimed that this innovative teaching method through the implementation of creative thinking process integrated with creative writing help stretch their imaginations and inspire them to become a writer in the future.

Keywords: creative thinking process, creative writing skill, enhancing, implementing

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93 Customer’s Choice of a Bank: An Empirical Enquiry from the Banked Ghanaian

Authors: Emmanuel Larbi Offei, Felix Agyei-Sasu, Maura Naa Densua Ashong

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Ghana has 26 universal banks and several banking and non-banking financial institutions operating in the country. The growing number of banks has heightened competition among banks to attract and retain customers more customers to ensure sustainability. Hence the need to identify and understand factors that influences customers’ choice of banks cannot be overemphasised. This study investigates the determinants of bank selection criteria by banking customers in Ghana. Four banks were purposively sampled for this study namely Barclays, Standard Chartered, Sahel Sahara and Unibank. Convenience sampling was then used to select 114 bank customers in Accra and interviewed. Questionnaires were used to collect data that were analysed in tables and charts with the use of STATA software. The findings of the study revealed that quick/prompt services and complaint handling, safety of funds, networked branches, easy access to functional Automated Teller Machines (ATMs) and low/moderate service charges were the major determinants of customers’ choice of banks. The results further show that 89.5 percent of all deposits are held in either current or savings accounts. About 22.1 percent of the respondents indicated that they have plans of changing their banks in the near future because they are not satisfied with their banks. A gender analysis of the choice criteria showed differences between the choice criteria of the male as compared to the female. The study recommends that banks in Ghana should focus on products and policies that will not compromise on the safety of funds of their customers. Again, banks must address customer complaints and dissatisfactions as promptly as possible by taking pragmatic steps to address administrative bureaucracies and infrastructural challenges that prolong the duration of banking transactions.

Keywords: Ghana, banks, determinants, customers’ choice, competition

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92 Thai Cultural Conceptualizations that Underly Intercultural Business Communication Problems with Koreans

Authors: Yangwon Hyun

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Nowadays, business settings are becoming increasingly multilingual and multicultural under the conditions of globalization. When people from different linguistic and cultural background interact, their divergent cultural conceptualizations may result in communicative problems. Even though intercultural business communication between Thais and South Koreans has become increasingly significant along with the development of international trade relations, there have been very few attempts to conduct research on interactional problems in that context. Based on a Cultural Linguistics perspective, this study analyzes Thai cultural conceptualizations that underly interactional problems with Koreans at Korean business organizations where were located in Thailand. The data was gathered through in-depth interviews with ten Korean and ten Thai employees as well as through six months of field observations. The results indicate that there are three cultural pragmatic schemas that underly problems of interaction between the two groups; (1) the schema of kreng-jai as a communicative strategy of withholding one’s intentions in order to not hurt another’s emotion, (2) the schema of mai-pen-rai as a linguistic strategy of inducing interlocutors to not be concerned about substantial matters so as to avoid confrontations, and (3) the schema of jai-yen as a linguistic expression used for persuading interlocutors to maintain a calm state of mind in order to avoid conflicts. The linguistic behaviors of Thai employees in relation to these three cultural schemas had led to misunderstandings and interpersonal conflicts with Korean supervisors and co-workers. These interactional problems were caused not only because Koreans were unfamiliar with Thai cultural conceptualizations, but also because these conceptualizations were incompatible with goal-oriented Korean business discourse. The findings of this study can enhance mutual understandings between Thai and Korean employees. Thus, it contributes to the promotion of smooth intercultural communication in the workplace.

Keywords: business context, cultural conceptualizations, cultural linguistics, intercultural communication, thai culture

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91 Assessment of Pakistan-China Economic Corridor: An Emerging Dynamic of 21st Century

Authors: Naad-E-Ali Sulehria

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Pakistan and china have stepped in a new phase of strengthening fraternity as the dream of economic corridor once discerned by both countries is going to take a pragmatic shape. Pak-China economic corridor an under construction program is termed to be an emerging dynamic of 21st century that anticipates a nexus between Asian continent and Indian Ocean by extending its functions to adjoining East, South, Central and Western Asian regions. The $45.6 billion worth heavily invested megaprojects by China are meant to revive energy sector and building economic infrastructure in Pakistan. Evidently, these projects are a part of ‘southern extension’ of Silk Road economic belt which is going to draw out prominent incentives for both countries particularly bolstering China to acquire influential dominance over the regional trade and beyond. In pursuit to adhere, by these progressive plans both countries have began working on their respective assignments. This article discusses the economical development programs under China’s peripheral diplomacy regarding its region-specific-approach to accumulate trade of Persian Gulf and access the landlocked Central Asian states through Pakistan in a sublimate context to break US encirclement of Asia. Pakistan’s utmost preference to utilize its strategic channel as a trade hub to become an emerging economy and surpass its arch-rival India for strategic concerns is contemplated accordingly. The needs and feasibility of the economic gateway and the dividends it can provide in the contemporary scenario are examined carefully and analysis is drawn upon the future prospects of the Pakistan-China Economic corridor once completed.

Keywords: pak-china economic corridor (PCEC), central asian republic states (CARs), new silk road economic belt, gawadar

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90 The Use of Mobile Phone as Enhancement to Mark Multiple Choice Objectives English Grammar and Literature Examination: An Exploratory Case Study of Preliminary National Diploma Students, Abdu Gusau Polytechnic, Talata Mafara, Zamfara State, Nigeria

Authors: T. Abdulkadir

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Most often, marking and assessment of multiple choice kinds of examinations have been opined by many as a cumbersome and herculean task to accomplished manually in Nigeria. Usually this may be in obvious nexus to the fact that mass numbers of candidates were known to take the same examination simultaneously. Eventually, marking such a mammoth number of booklets dared and dread even the fastest paid examiners who often undertake the job with the resulting consequences of stress and boredom. This paper explores the evolution, as well as the set aim to envision and transcend marking the Multiple Choice Objectives- type examination into a thing of creative recreation, or perhaps a more relaxing activity via the use of the mobile phone. A more “pragmatic” dimension method was employed to achieve this work, rather than the formal “in-depth research” based approach due to the “novelty” of the mobile-smartphone e-Marking Scheme discovery. Moreover, being an evolutionary scheme, no recent academic work shares a direct same topic concept with the ‘use of cell phone as an e-marking technique’ was found online; thus, the dearth of even miscellaneous citations in this work. Additional future advancements are what steered the anticipatory motive of this paper which laid the fundamental proposition. However, the paper introduces for the first time the concept of mobile-smart phone e-marking, the steps to achieve it, as well as the merits and demerits of the technique all spelt out in the subsequent pages.

Keywords: cell phone, e-marking scheme (eMS), mobile phone, mobile-smart phone, multiple choice objectives (MCO), smartphone

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89 A Mixed-Methods Approach to Developing and Evaluating an SME Business Support Model for Innovation in Rural England

Authors: Steve Fish, Chris Lambert

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Cumbria is a geo-political county in Northwest England within which the Lake District National Park, a UNESCO World Heritage site is located. Whilst the area has a formidable reputation for natural beauty and historic assets, the innovation ecosystem is described as ‘patchy’ for a number of reasons. The county is one of the largest in England by area and is sparsely populated. This paper describes the needs, development and delivery of an SME business-support programme funded by the European Regional Development Fund, Lancaster University and the University of Cumbria. The Cumbria Innovations Platform (CUSP) Project has been designed to respond to the nuanced needs of SMEs in this locale, whilst promoting the adoption of research and innovation. CUSP utilizes a funnel method to support rural businesses with access to university innovation intervention. CUSP has been built on a three-tier model: Communicate, Collaborate and Create. The paper describes this project in detail and presents results in terms of output indicators achieved, a beneficiary telephone survey and wider economic forecasts. From a pragmatic point-of-view, the paper provides experiences and reflections of those people who are delivering and evaluating knowledge exchange. The authors discuss some of the benefits, challenges and implications for both policy makers and practitioners. Finally, the paper aims to serve as an invitation to others who may consider adopting a similar method of university-industry collaboration in their own region.

Keywords: regional business support, rural business support, university-industry collaboration, collaborative R&D, SMEs, knowledge exchange

Procedia PDF Downloads 100
88 Post Apartheid Language Positionality and Policy: Student Teachers' Narratives from Teaching Practicum

Authors: Thelma Mort

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This empirical, qualitative research uses interviews of four intermediate phase English language student teachers at one university in South Africa and is an exploration of student teacher learning on their teaching practicum in their penultimate year of the initial teacher education course. The country’s post-apartheid language in education policy provides a context to this study in that children move from mother tongue language of instruction in foundation phase to English as a language of instruction in Intermediate phase. There is another layer of context informing this study which is the school context; the student teachers’ reflections are from their teaching practicum in resource constrained schools, which make up more than 75% of schools in South Africa. The findings were that in these schools, deep biases existed to local languages, that language was being used as a proxy for social class, and that conditions necessary for language acquisition were absent. The student teachers’ attitudes were in contrast to those found in the schools, namely that they had various pragmatic approaches to overcoming obstacles and that they saw language as enabling interdisciplinary work. This study describes language issues, tensions created by policy in South African schools and also supplies a regional account of learning to teach in resource constrained schools in Cape Town, where such language tensions are more inflated. The central findings in this research illuminate attitudes to language and language education in these teaching practicum schools and the complexity of learning to be a language teacher in these contexts. This study is one of the few local empirical studies regarding language teaching in the classroom and language teacher education; as such it offers some background to the country’s poor performance in both international and national literacy assessments.

Keywords: language teaching, narrative, post apartheid, South Africa, student teacher

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87 A Discourse Completion Test Analysis of Email Request Strategies as Used by Tunisian Postgraduate Students

Authors: Imen Aribi Ben Amor

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The aim of the present study is to analyze the performance of requests in emails among a group of Tunisian postgraduate students. It also seeks to determine the influence of the social factors on the participants’ requests performance. For this purpose, the data were collected using a discourse completion test (DCT). Accordingly, 42 Tunisian postgraduate students were asked to respond in English to eight different situations in which they carried out the speech act of request in emails. The data were analyzed based on the degree of directness. A detailed analysis of the head acts found in the DCT revealed that Tunisian Postgraduate students use a varied repertoire of request strategies (direct, conventionally indirect and non-conventionally indirect) but at the same time rely heavily on direct request strategies. They tended to address their requestees directly except for distant superiors. DCT results suggest that the participants are to some extent aware of the influence of the ranking of imposition and social distance but fail to acknowledge the weight of social power when performing requests in emails. The preference of the participants to use direct strategies may be the result of the effect of Tunisian culture and the negative transfer of Tunisian communicative strategies. Accordingly, this study suggests some pedagogical implications and suggestions for Tunisian EFL (English as a Foreign Language) instructors. They are required to pay closer attention to the pragmalinguistic nuances of the ways in which requests in emails are realized. Teachers can also help students understand academic email etiquettes by explicitly explaining what they expect in the student email. Thus, EFL teachers and syllabus designers should devote more attention to developing EFL learners’ pragmatic competence through teaching L2 pragmatics.

Keywords: directness, ranking of imposition, request strategies, social distance, social power

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86 Emotional Intelligence and Sports Coaches

Authors: Stephens Oluyemi Adetunji, Nel Norma Margaret, Krogs Sozein

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There has been a shift in the role of sports from being a form of entertainment and relaxation to becoming a huge business concern and high money spinning venture. This shift has placed a greater demand on sport coaches as regards expectations for high performance from investors as well as other stake holders. The responsibility of sports coaches in ensuring high performance of sports men and women has become increasingly more demanding from both spectators and sports organisers. Coaches are leaders who should possess soft skills such as emotional intelligence aside from employing skills and drills to ensure high performance of athletes. This study is, therefore, designed to determine the emotional intelligence of sports coaches in South Africa. An assessment of the emotional intelligence of sports coaches would enable the researchers to identify those who have low emotional intelligence and to design an intervention program that could improve their emotional intelligence. This study will adopt the pragmatic world view of research using the mixed methods research design of the quantitative and qualitative approach. The non-probability sampling technique will be used to select fifty sports coaches for the quantitative study while fifteen sports coaches will be purposively selected for the qualitative study. One research question which seeks to ascertain the level of emotional intelligence of sports coaches will be raised to guide this study. In addition, two research hypotheses stating that there will be no significant difference in the level of emotional intelligence of sports coaches on the basis of gender and type of sports will be formulated and statistically analysed at 0.05 level of significance. For the quantitative study, an emotional intelligence test will be used to measure the emotional intelligence of sport coaches. Focus group interviews and open ended questions will be used to obtain the qualitative data. Quantitative data obtained will be statistically analysed using the SPSS version 22.0 while the qualitative data will be analysed using atlas ti. Based on the findings of this study, recommendations will be made.

Keywords: emotional intelligence, high performance, sports coaches, South Africa

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85 A Conceptual Framework for Vulnerability Assessment of Climate Change Impact on Oil and Gas Critical Infrastructures in the Niger Delta

Authors: Justin A. Udie, Subhes C. Bhatthacharyya, Leticia Ozawa-Meida

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The impact of climate change is severe in the Niger Delta and critical oil and gas infrastructures are vulnerable. This is partly due to lack of specific impact assessment framework to assess impact indices on both existing and new infrastructures. The purpose of this paper is to develop a framework for the assessment of climate change impact on critical oil and gas infrastructure in the region. Comparative and documentary methods as well as analysis of frameworks were used to develop a flexible, integrated and conceptual four dimensional framework underpinning; 1. Scoping – the theoretical identification of inherent climate burdens, review of exposure, adaptive capacities and delineation of critical infrastructure; 2. Vulnerability assessment – presents a systematic procedure for the assessment of infrastructure vulnerability. It provides real time re-scoping, practical need for data collection, analysis and review. Physical examination of systems is encouraged to complement the scoped data and ascertain the level of exposure to relevant climate risks in the area; 3. New infrastructure – consider infrastructures that are still at developmental level. It seeks to suggest the inclusion of flexible adaptive capacities in original design of infrastructures in line with climate threats and projections; 4. The Mainstreaming Climate Impact Assessment into government’s environmental decision making approach. Though this framework is designed specifically for the estimation of exposure, adaptive capacities and criticality of vulnerable oil and gas infrastructures in the Niger Delta to climate burdens; it is recommended for researchers and experts as a first-hand generic and practicable tool which can be used for the assessment of other infrastructures perceived as critical and vulnerable. The paper does not provide further tools that synch into the methodological approach but presents pointers upon which a pragmatic methodology can be developed.

Keywords: adaptation, assessment, conceptual, climate, change, framework, vulnerability

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84 Eco-Literacy and Pedagogical Praxis in the Multidisciplinary University Greenhouse toward the Food Security Strengthening

Authors: Citlali Aguilera Lira, David Lynch Steinicke, Andrea León García

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One of the challenges that higher education faces is to find how to approach the sustainability in an inclusive way to the student within all the different academic areas, how to move the sustainable development from the abstract field to the operational field. This research comes from the ecoliteracy and the pedagogical praxis as tools for rebuilding the teaching processes inside of universities. The purpose is to determine and describe which are the factors involved in the process of learning particularly in the Greenhouse-School Siembra UV. In the Greenhouse-School Siembra UV, of the University of Veracruz, are cultivated vegetables, medicinal plants and small cornfields under the usage of eco-technologies such as hydroponics, Wickingbed and Hugelkultur, which main purpose is the saving of space, labor and natural resources, as well as function as agricultural production alternatives in the urban and periurban zones. The sample was formed with students from different academic areas and who are actively involved in the greenhouse, as well as institutes from the University of Veracruz and governmental and non-governmental departments. This project comes from a pedagogic praxis approach, from filling the needs that the different professional profiles of the university students have. All this with the purpose of generate a pragmatic dialogue with the sustainability. It also comes from the necessity to understand the factors that intervene in the students’ praxis. In this manner is how the students are the fundamental unit in the sphere of sustainability. As a result, it is observed that those University of Veracruz students who are involved in the Greenhouse-school, Siembra UV, have enriched in different levels the sense of urban and periurban agriculture because of the diverse academic approaches they have and the interaction between them. It is concluded that the eco-technologies act as fundamental tools for ecoliteracy in society, where it is strengthen the nutritional and food security from a sustainable development approach.

Keywords: farming eco-technologies, food security, multidisciplinary, pedagogical praxis

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83 Bringing Feminist Critical Pedagogy to the ESP Higher Education Classes: Feasibility and Challenges

Authors: Samira Essabari

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What, unfortunately, governs the Moroccan educational philosophy and policy today is a concerning neoliberal discourse with its obsession with market logics and individualism. Critical education has been advocated to resist the neoliberal hegemony since it holds the promise to reclaim the social function of education. Significantly, the mounting forms of sexism and discrimination against women combined with hegemonic educational practices are jeopardizing the social function of teaching and learning, hence the relevance of feminist critical pedagogy. A substantial body of research worldwide has explored the ways in which feminist pedagogy can develop feminist consciousness and examine power relations in different educational contexts. In Morocco, however, the feasibility of feminist pedagogy has not been researched despite the overwhelming interest in gender issues in different educational settings. The research on critical pedagogies in Morocco remains very promising. Yet, most studies were conducted in contexts which are already engaged with issues of theory, discourse, and discourse analysis. The field of ESP ( English for Specific Purposes) is pragmatic by nature, and priority in research has been given to questions that adhere to the mainstream concerns of need analysis and study skills and ignore issues of power, gender power relations, and intersectional forms of oppression. To address these gaps in the existing literature, this participatory action research seeks to investigate the feasibility of Feminist pedagogy in ESP higher education and how it can foster feminist critical consciousness among ESP students without compromising their language learning needs. The findings of this research will contribute to research on critical applied linguistics and critical ESP more specifically and add to the practice of critical pedagogies in Moroccan higher education by providing in-depth insights into the enablers and barriers to the implementation of feminist critical pedagogy, which is still feeling its way into the educational scene in Morocco.

Keywords: feminist pedagogy, critical pedagogy, power relations, gender, ESP, intersectionality

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82 Teaching Food Discourse in Cross-Cultural Communication Lectures at University

Authors: Sanjar Davronov

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Linguistic research of food discourse helps to analyze gastronomic picture of the world which plays important role in cross-cultural communications. 20 hours lecture can’t provide broad knowledge about national picture of the world of native speakers whose language being studied by future translator students. This abstract analyses how to research food discourse in “Cross-cultural (or lingvo-cultural) communication” lectures for ESL students. During compare Uzbek and American national meals, we found some specific features of food names in both countries. For example: If names of food includes advertising character in USA restaurant menus like: New York strip Sirloin crowned with Fresh – squeezed orange and lemon with a hint of garlic; Uzbek meals names are too simple, short and force general afford in underlining action – preparation process like: “Dimlama” (dimla(verb-to stew)+ma(suffix of past perfect like- stew- stewed). “Qovurdoq” (qovur (verb- to fry)+ doq (suffix of adverb like “fried one”) but these are the most delicious and difficult in preparing national meals however it is heritage of national cuisine. There are also similarity between US and Uzbek food names which has geographical color - South African Lobster tail; Qashqadaryo tandiri (lamb prepared in “tandir” typical national oven with pine leafs in Qashkadarya region). Food for European people contains physical context more than spiritual but in Asian literature especially Uzbek food has some pragmatic stuff: salt and bread (associates with hospitality and humanity), don’t be faithlessness 40 for owners of house where you where a guest. We share some teaching techniques for food discourse analyzing lectures.

Keywords: cross-cultural communications, food discourse, ESL lectures, linguistic research

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81 Expert Solutions to Affordable Housing Finance Challenges in Developing Economies

Authors: Timothy Akinwande, Eddie C. M. Hui

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Housing the urban poor has remained a challenge for many years across the world, especially in developing economies, despite the apparent research attention and policy interventions. It is apt to investigate the prevalent affordable housing (AH) provision challenges using unconventional approaches. It is pragmatic to thoroughly examine housing experts to provide supply-side solutions to AH challenges and investigate informal settlers to deduce solutions from AH demand viewpoints. This study being the supply-side investigation of an ongoing research, interrogated housing experts to determine significant expert solutions. Focus group discussions and in-depth interviews were conducted with housing experts in Nigeria. Through descriptive, content, and systematic thematic analyses of data, major findings are that deliberate finance models designed for the urban poor are the most significant housing finance solution in developing economies. Other findings are that adequately implemented rent control policies, deliberate PPP approaches like inclusionary housing and land-value capture, and urban renewal programmes to enlighten and tutor the urban poor on how to earn more, spend wisely, and invest in their own better housing will effectively solve AH finance challenges. Study findings are informative for the best approaches to achieve effective, affordable housing finance for the urban poor in Nigeria, which is indispensable for the achievement of sustainable development goals. This research’s originality lies in the exploration of experts’ opinions in relation to AH finance to produce an equation model of critical solutions to AH finance challenges. Study data are useful resources for future pro-poor housing studies. This study makes housing policy-oriented recommendations toward effective, affordable housing for the urban poor in developing countries.

Keywords: affordable housing, effective affordable housing, housing policy, housing research, sustainable development, urban poor

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80 Evaluation of Pragmatic Information in an English Textbook: Focus on Requests

Authors: Israa A. Qari

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Learning to request in a foreign language is a key ability within pragmatics language teaching. This paper examines how requests are taught in English Unlimited Book 3 (Cambridge University Press), an EFL textbook series employed by King Abdulaziz University in Jeddah, Saudi Arabia to teach advanced foundation year students English. The focus of analysis is the evaluation of the request linguistic strategies present in the textbook, frequency of the use of these strategies, and the contextual information provided on the use of these linguistic forms. The researcher collected all the linguistic forms which consisted of the request speech act and divided them into levels employing the CCSARP request coding manual. Findings demonstrated that simple and commonly employed request strategies are introduced. Looking closely at the exercises throughout the chapters, it was noticeable that the book exclusively employed the most direct form of requesting (the imperative) when giving learners instructions: e.g. listen, write, ask, answer, read, look, complete, choose, talk, think, etc. The book also made use of some other request strategies such as ‘hedged performatives’ and ‘query preparatory’. However, it was also found that many strategies were not dealt with in the book, specifically strategies with combined functions (e.g. possibility, ability). On a sociopragmatic level, a strong focus was found to exist on standard situations in which relations between the requester and requestee are clear. In general, contextual information was communicated implicitly only. The textbook did not seem to differentiate between formal and informal request contexts (register) which might consequently impel students to overgeneralize. The paper closes with some recommendations for textbook and curriculum designers. Findings are also contrasted with previous results from similar body of research on EFL requests.

Keywords: EFL, requests, saudi, speech acts, textbook evaluation

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79 Galvinising Higher Education Institutions as Creative, Humanised and Innovative Environments

Authors: A. Martins, I. Martins, O. Pereira

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The purpose of this research is to focus on the importance of distributed leadership in universities and Higher Education Institutions (HEIs). The research question is whether there a significant finding in self-reported ratings of leadership styles of those respondents that are studying management. The study aims to further discover whether students are encouraged to become responsible and proactive citizens, to develop their skills set, specifically shared leadership and higher-level skills to inspire creation knowledge, sharing and distribution thereof. Contemporary organizations need active and responsible individuals who are capable to make decisions swiftly and responsibly. Leadership influences innovative results and education play a dynamic role in preparing graduates. Critical reflection of extant literature indicates a need for a culture of leadership and innovation to promote organizational sustainability in the globalised world. This study debates the need for HEIs to prepare the graduate for both organizations and society as a whole. This active collaboration should be the very essence of both universities and the industry in order for these to achieve responsible sustainability. Learning and innovation further depend on leadership efficacy. This study follows the pragmatic paradigm methodology. Primary data collection is currently being gathered via the web-based questionnaire link which was made available on the UKZN notice system. The questionnaire has 35 items with a Likert scale of five response options. The purposeful sample method was used, and the population entails the undergraduate and postgraduate students in the College of Law and Business, University of KwaZulu-Natal, South Africa. Limitations include the design of the study and the reliance on the quantitative data as the only method of primary data collection. This study is of added value for scholars and organizations in the innovation economy.

Keywords: knowledge creation, learning, performance, sustainability

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78 Tourism as Benefactor to Peace amidst the Structural Conflict: An Exploratory Case Study of Nepal

Authors: Pranil Kumar Upadhayaya

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While peace is dividend to tourism, tourism can also be a vital force for world peace. The existing body of knowledge on a tripartite complex nexus between tourism, peace and conflict reveals that tourism is benefactor to peace and sensitive to conflict. By contextualizing the ongoing sporadic structural conflict in the transitional phase in the aftermath of a decade long (1996-2006), Maoist armed conflict in Nepal, the purpose of this study is to explore the potentials of tourism in peace-building. The outcomes of this research paper is based on the mixed methods of research (qualitative and quantitative). Though the armed conflict ended with the comprehensive peace agreement in 2006 but there is constant manifestations of non-violent structural conflicts, which continue to threaten the sustainability of tourism industry. With the persistent application of coping strategies, tourism is found resilient during the ongoing structural political conflict. The strong coping abilities of the private sector of tourism industry have also intersected with peace-building efforts with more reactive and less proactive (pro-peace) engagements. This paper ascertains about the application of the ‘theory of tourism security’ by Nepalese tourism industry while coping with conflict and reviving, and sustaining. It reveals that the multiple verities of tourism at present has heterogeneous degree of peace potentials. The opportunities of ‘peace through tourism’ can be promoted subject to its molding with responsible, sustainable and participatory characteristics. This paper comes out with pragmatic policy recommendations for strengthening the position of tourism as a true peace-builder: (a) a broad shift from mainstream conventional tourism to the community based rural with local participation and ownership to fulfill Nepal’s potentials for peace, and (b) building and applications of the managerial and operational codes of conducts for owners and workers (labor unions) at all tourism enterprises and strengthen their practices.

Keywords: code of conduct, community based tourism, conflict, peace-building, tourism

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77 A Rule Adumbrated: Bailment on Terms

Authors: David Gibbs-Kneller

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Only parties to a contract can enforce it. This is the privity of the contract. Carriage contracts frequently involve intermediated relationships. While the carrier and cargo-owner will agree on a contract for carriage, there is no privity or consideration between the cargo-owner and third parties. To overcome this, the contract utilizes ‘bailment on terms’ or the rule in Morris. Morris v C W Martin & Sons Ltd is authority for the following: A sub-bailee and bailor may rely on terms of a bailment where the bailor has consented to sub-bailment “on terms”. Bailment on terms can play a significant part in making litigation decisions and determining liability. It is used in standard form contracts and courts have also strived to find consent to bailment on terms in agreements so as to avoid the consequences of privity of contract. However, what this paper exposes is the false legal basis for this model. Lord Denning gave an account adumbrated of the law of bailments to justify the rule in Morris. What Lord Denning was really doing was objecting to the doctrine of privity. To do so, he wrongly asserted there was a lacuna in law that meant third parties could not avail themselves upon terms of a contract. Next, he provided a false analogy between purely contractual rights and possessory liens. Finally, he gave accounts of authorities to say they supported the rule in Morris when they did not. Surprisingly, subsequent case law on the point has not properly engaged with this reasoning. The Pioneer Container held that since the rule in Morris lay in bailments, the decision is not dependent on the doctrine of privity. Yet the basis for this statement was Morris. Once these reasons have been discounted, all bailment on terms rests on is the claim that the law of bailments is an independent source of law. Bailment on terms should not be retained, for it is contrary to established principles in the law of property, tort, and contract. That undermines the certainty of those principles by risking their collapse because there is nothing that keeps bailment on terms within the confines of bailments only. As such, bailment on terms is not good law and should not be used in standard form contracts or by the courts as a means of determining liability. If bailment on terms is a pragmatic rule to retain, it is recommended that rules governing carriage contracts should be amended.

Keywords: bailment, carriage of goods, contract law, privity

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76 Urban Block Design's Impact on the Indoor Daylight Quality, Heating and Cooling Loads of Buildings in the Semi-Arid Regions: Duhok City in Kurdistan Region-Iraq as a Case Study

Authors: Kawar Salih

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It has been proven that designing sustainable buildings starts from early stages of urban design. The design of urban blocks specifically, is considered as one of the pragmatic strategies of sustainable urbanism. There have been previous studies that focused on the impact of urban block design and regulation on the outdoor thermal comfort in the semi-arid regions. However, no studies have been found that concentrated on that impact on the internal behavior of buildings of those regions specifically the daylight quality and energy performance. Further, most studies on semi-arid regions are focusing only on the cooling load reduction, neglecting the heating load. The study has focused on two parameters of urban block distribution which are the block orientation and the surface-to-volume ratio with the consideration of both heating and cooling loads of buildings. In Duhok (a semi-arid city in Kurdistan region of Iraq), energy consumption and daylight quality of different types of residential blocks have been examined using dynamic simulation. The findings suggest that there is a considerable higher energy load for heating than cooling, contradicting many previous studies about these regions. The results also highlight that the orientation of urban blocks can vary the energy consumption to 8%. Regarding the surface-to-volume ratio (S/V), it was observed that after the twice enlargement of the S/V, the energy consumption increased 15%. Though, the study demonstrates as well that there are opportunities for reducing energy consumption with the increase of the S/V which contradicts many previous research on S/V impacts on energy consumption. These results can help to design urban blocks with the bigger S/V than existing blocks in the city which it can provide better indoor daylight and relatively similar energy consumption.

Keywords: blocke orienation, building energy consumption, urban block design, semi-arid regions, surfacet-to-volume ratio

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75 Integrated Mass Rapid Transit System for Smart City Project in Western India

Authors: Debasis Sarkar, Jatan Talati

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This paper is an attempt to develop an Integrated Mass Rapid Transit System (MRTS) for a smart city project in Western India. Integrated transportation is one of the enablers of smart transportation for providing a seamless intercity as well as regional level transportation experience. The success of a smart city project at the city level for transportation is providing proper integration to different mass rapid transit modes by way of integrating information, physical, network of routes fares, etc. The methodology adopted for this study was primary data research through questionnaire survey. The respondents of the questionnaire survey have responded on the issues about their perceptions on the ways and means to improve public transport services in urban cities. The respondents were also required to identify the factors and attributes which might motivate more people to shift towards the public mode. Also, the respondents were questioned about the factors which they feel might restrain the integration of various modes of MRTS. Furthermore, this study also focuses on developing a utility equation for respondents with the help of multiple linear regression analysis and its probability to shift to public transport for certain factors listed in the questionnaire. It has been observed that for shifting to public transport, the most important factors that need to be considered were travel time saving and comfort rating. Also, an Integrated MRTS can be obtained by combining metro rail with BRTS, metro rail with monorail, monorail with BRTS and metro rail with Indian railways. Providing a common smart card to transport users for accessing all the different available modes would be a pragmatic solution towards integration of the available modes of MRTS.

Keywords: mass rapid transit systems, smart city, metro rail, bus rapid transit system, multiple linear regression, smart card, automated fare collection system

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74 The Contribution of Corpora to the Investigation of Cross-Linguistic Equivalence in Phraseology: A Contrastive Analysis of Russian and Italian Idioms

Authors: Federica Floridi

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The long tradition of contrastive idiom research has essentially been focusing on three domains: the comparison of structural types of idioms (e.g. verbal idioms, idioms with noun-phrase structure, etc.), the description of idioms belonging to the same thematic groups (Sachgruppen), the identification of different types of cross-linguistic equivalents (i.e. full equivalents, partial equivalents, phraseological parallels, non-equivalents). The diastratic, diachronic and diatopic aspects of the compared idioms, as well as their syntactic, pragmatic and semantic properties, have been rather ignored. Corpora (both monolingual and parallel) give the opportunity to investigate the actual use of correlating idioms in authentic texts of L1 and L2. Adopting the corpus-based approach, it is possible to draw attention to the frequency of occurrence of idioms, their syntactic embedding, their potential syntactic transformations (e.g., nominalization, passivization, relativization, etc.), their combinatorial possibilities, the variations of their lexical structure, their connotations in terms of stylistic markedness or register. This paper aims to present the results of a contrastive analysis of Russian and Italian idioms referring to the concepts of ‘beginning’ and ‘end’, that has been carried out by using the Russian National Corpus and the ‘La Repubblica’ corpus. Beyond the digital corpora, bilingual dictionaries, like Skvorcova - Majzel’, Dobrovol’skaja, Kovalev, Čerdanceva, as well as monolingual resources, have been consulted. The study has shown that many of the idioms that have been traditionally indicated as cross-linguistic equivalents on bilingual dictionaries cannot be considered correspondents. The findings demonstrate that even those idioms, that are formally identical in Russian and Italian and are presumably derived from the same source (e.g., conceptual metaphor, Bible, classical mythology, World literature), exhibit differences regarding usage. The ultimate purpose of this article is to highlight that it is necessary to review and improve the existing bilingual dictionaries considering the empirical data collected in corpora. The materials gathered in this research can contribute to this sense.

Keywords: corpora, cross-linguistic equivalence, idioms, Italian, Russian

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73 Promoting Affordable Housing Public-Private Partnerships (PPPs) in Nigeria: Addressing Ethical Concerns in Construction and Exploring Solutions

Authors: Shem Ikoojo Ayegba, Ye Qi

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Public-private partnerships (PPPs) can potentially be a transformative mechanism for advancing affordable housing in Nigeria., considering the current housing deficit between 17 – 24 million. Nevertheless, their effectiveness is marred by persistent unethical practices such as corruption and the utilization of subpar materials. Through a comprehensive mixed-methods approach, this study delves into the ethical quandaries within Nigerian housing construction and their cascading effects on the success of PPPs. Semi-structured interviews encompassing seasoned construction professionals and an in-depth content analysis of ongoing housing policies and projects in Nigeria reveal a culture of corruption across the value chain. This malaise is exacerbated by glaring deficiencies in oversight and a lack of transparent practices. A robust statistical survey involving diverse professionals, including engineers, architects, and project managers, echoes these findings, emphasizing that a frail institutional framework facilitates the persistence of substandard material use, professional negligence, and rampant bribery. Such compromised construction standards place residents in potential jeopardy and impede the achievement of broader sustainability objectives. This study propounds a suite of policy interventions to pave the way for thriving affordable housing PPPs: initiating transparent bidding processes, establishing non-negotiable quality benchmarks for construction materials, and incorporating independent third-party audits throughout the building phase. Furthermore, cultivating a culture of professional integrity through targeted ethics training for all construction personnel is imperative. This research furnishes pragmatic strategies that can radically enhance the potency of housing PPPs, thereby ensuring safe, durable, and affordable housing solutions for Nigeria's underserved populace.

Keywords: public-private partnerships, affordable housing, unethical practicies, housing policies, construction ethics

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72 The Fabric of Culture: Deciphering the Discourse of Permitted and Prohibited Raw Materials for Clothing in Hadith Literature

Authors: Hadas Hirsch

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Clothing is aimed at concealing and revealing the body, protecting it, and manifesting religious, political, and social declarations. The material and symbolic meanings of clothing and its raw materials are evaluated through the context of their social, cultural, and religious systems. The raw materials for clothing that were frequent and familiar in the 7th century Arab Peninsula were wool, leather, cotton, and some kinds of silk. The spread of the Muslim empire and the intersections with other religions and cultures enable the trickling of new raw materials that were unknown to Muslims or unaccepted. The sources for this research are hadith collections that discuss in details various kinds of textiles and their origin, together with a legal explanation that permits or prohibits its use. The paper will describe and analyze this discussion by contextualizing it in social, religious, and cultural reality that creates a structure of socio-religious dependency. The aim is not to identify, catalogue, and technically analyze fabrics but to reveal their role in Muslims’ life as a means of creating dependency for the community and setting borders inside and outside. The analysis is built upon a scale that starts with the most recommended raw materials, then comes the permitted ones and, in the end, the prohibited raw materials. This mapping will provide an insight into the ways textiles, as a cultural medium, help to shape and redefine identities and, at the same time, enable a sphere for creative expression within socio-cultural and religious limits and context. To sum up, hadith literature has the main role is characterizing Muslim clothing, from garments to textiles and colors, including multiple variations and contradicting aspects. The Muslim style of clothing and, in particular, textiles is a manifestation of the socio-religious structure of dependency that creates differentiated Muslim identity together with subdivision of gendered groups. Some other aspects are the tension between authenticity and imitation and the jurists’ pragmatic and practice attitude that enables an individual sphere of expression within the limits of jurisprudence.

Keywords: Hadith, jurisprudence, medieval Islam, material culture

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71 Interrogation of the Role of First Year Student Experiences in Student Success at a University of Technology in South Africa

Authors: Livingstone Makondo

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This ongoing research explores what could be the components of a comprehensive First-Year Student Experience (FYSE) at the Durban University of Technology (DUT) and the preferred implementation modalities. In light of the Siyaphumelela project, this interrogation is premised on the need to glean data for the institution that could be used to ascertain the role of FYSE towards enhancing student success. The research proceeds by examining prevalent models from other South African Universities and beyond in its quest to get at pragmatic comprehensive FYSE programme for DUT. As DUT is a student centered institution and amidst the ever shrinking economy, this research would aid higher education practitioners to ascertain if the hard earned finances are being channelled to a worthy academic venture. This research seeks to get inputs from a) students who participated in FYSE and are now in second and third years at DUT b) students who are currently participating in FYSE c) former and present Tutors d) departmental coordinators e) academics and support staff working with the participating students. This exploratory approach is preferred since 2010 DUT has grappled with how to implement an integrated institution-wide FYSE. This findings of this research could provide the much-needed data to ascertain if the current FYSE package is pivotal towards attainment of DUT Strategic Focus Area 1: Building sustainable student communities of living and learning. The ideal is to have DUT FYSE programme become an institution-wide programme that lays the foundation for consolidated and focused student development programmes for subsequent undergraduate and postgraduate levels of study. Also, armed with data from this research, DUT could develop the capacity and systems to ensure that all students get diverse on-time support to enhance their retention and academic success in their tertiary studies. In essence, the preferred FYSE curriculum woven around DUT graduate attributes should contribute towards the reduction in the first-year students’ dropout rates and subsequently in undergraduate studies. Therefore, this on-going research will feed into Siyaphumelela project and would help position 2018-2020 FYSE initiatives at DUT.

Keywords: challenges, comprehensive, dropout, transition

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70 'Value-Based Re-Framing' in Identity-Based Conflicts: A Skill for Mediators in Multi-Cultural Societies

Authors: Hami-Ziniman Revital, Ashwall Rachelly

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The conflict resolution realm has developed tremendously during the last half-decade. Three main approaches should be mentioned: an Alternative Dispute Resolution (ADR) suggesting processes such as Arbitration or Interests-based Negotiation was developed as an answer to obligations and rights-based conflicts. The Pragmatic mediation approach focuses on the gap between interests and needs of disputants. The Transformative mediation approach focusses on relations and suits identity-based conflicts. In the current study, we examine the conflictual relations between religious and non-religious Jews in Israel and the impact of three transformative mechanisms: Inter-group recognition, In-group empowerment and Value-based reframing on the relations between the participants. The research was conducted during four facilitated joint mediation classes. A unique finding was found. Using both transformative mechanisms and the Contact Hypothesis criteria, we identify transformation in participants’ relations and a considerable change from anger, alienation, and suspiciousness to an increased understanding, affection and interpersonal concern towards the out-group members. Intergroup Recognition, In-group empowerment, and Values-based reframing were the skills discovered as the main enablers of the change in the relations and the research participants’ fostered mutual recognition of the out-group values and identity-based issues. We conclude this transformation was possible due to a constant intergroup contact, based on the Contact Hypothesis criteria. In addition, as Interests-based mediation uses “Reframing” as a skill to acknowledge both mutual and opposite needs of the disputants, we suggest the use of “Value-based Reframing” in intergroup identity-based conflicts, as a skill contributes to the empowerment and the recognition of both mutual and different out-group values. We offer to implement those insights and skills to assist conflict resolution facilitators in various intergroup identity-based conflicts resolution efforts and to establish further research and knowledge.

Keywords: empowerment, identity-based conflict, intergroup recognition, intergroup relations, mediation skills, multi-cultural society, reframing, value-based recognition

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69 Wicking Bed Cultivation System as a Strategic Proposal for the Cultivation of Milpa and Mexican Medicinal Plants in Urban Spaces

Authors: David Lynch Steinicke, Citlali Aguilera Lira, Andrea León García

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The proposal posed in this work comes from a researching-action approach. In Mexico, a dialogue of knowledge may function as a link between traditional, local, pragmatic knowledge, and technological, scientific knowledge. The advantage of generating this nexus lies on the positive impact in the environment, in society and economy. This work attempts to combine, on the one hand the traditional Mexican knowledge such as the usage of medicinal herb and the agroecosystem milpa; and on the other hand make use of a newly created agricultural ecotechnology which main function is to take advantage of the urban space and to save water. This ecotechnology is the wicking bed. In a globalized world, is relevant to have a proposal where the most important aspect is to revalorize the culture through the acquisition of traditional knowledge but at the same time adapting them to the new social and urbanized structures without threatening the environment. The methodology used in this work comes from a researching-action approach combined with a practical dimension where an experimental model made of three wickingbeds was implemented. In this model, there were cultivated medicinal herb and milpa components. The water efficiency and the social acceptance were compared with a traditional ground crop, all this practice was made in an urban social context. The implementation of agricultural ecotechnology has had great social acceptance as its irrigation involves minimal effort and it is economically feasible for low-income people. The wicking bed system raised in this project is attainable to be implemented in schools, urban and peri-urban environments, homemade gardens and public areas. The proposal managed to carry out an innovative and sustainable knowledge-based traditional Mexican agricultural technology, allowing regain Milpa agroecosystem in urban environments to strengthen food security in favour of nutritional and protein benefits for the Mexican fare.

Keywords: milpa, traditional medicine, urban agriculture, wicking bed

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68 Approach for Evaluating Wastewater Reuse Options in Agriculture

Authors: Manal Elgallal, Louise Fletcher, Barbara Evans

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Water scarcity is a growing concern in many arid and semi-arid countries. The increase of water scarcity threatens economic development and sustainability of human livelihoods as well as environment especially in developing countries. Globally, agriculture is the largest water consumption sector, accounting for approximately 70% of all freshwater extraction. Growing competition between the agricultural and higher economic value in urban and industrial uses of high-quality freshwater supplies, especially in regions where water scarcity major problems, will increase the pressure on this precious resource. In this circumstance, wastewater may provide reliable source of water for agriculture and enable freshwater to be exchanged for more economically valuable purposes. Concern regarding the risks from microbial and toxic components to human health and environment quality is a serious obstacle for wastewater reuse particularly in agriculture. Although powerful approaches and tools for microbial risk assessment and management for safe use of wastewater are now available, few studies have attempted to provide any mechanism to quantitatively assess and manage the environmental risks resulting from reusing wastewater. In seeking pragmatic solutions to sustainable wastewater reuse, there remains a lack of research incorporating both health and environmental risk assessment and management with economic analysis in order to quantitatively combine cost, benefits and risks to rank alternative reuse options. This study seeks to enhance effective reuse of wastewater for irrigation in arid and semi-arid areas, the outcome of the study is an evaluation approach that can be used to assess different reuse strategies and to determine the suitable scale at which treatment alternatives and interventions are possible, feasible and cost effective in order to optimise the trade-offs between risks to protect public health and the environment and preserving the substantial benefits.

Keywords: environmental risks, management, life cycle costs, waste water irrigation

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67 Pracademia in Irish Higher Education: The Only Solution to Contemporary Regulation in Professional Social Care Practice

Authors: Aoife Prendergast

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The synergy between theory and practice can be considered elusive, the touchstone for the development of successful undergraduate programmes particularly in allied health professions such as social care. A 'pracademic' is a person who spans both the somewhat ethereal world of academia as a scholar and the pragmatic world of practice. This paper examines the concept of 'pracademia' in relation to the role of the social care practitioner and continuing professional development. It also assists in the understanding of the synergy between social care professionals and higher education. A consideration of the identity and position in terms of approach to regulation is explored as well as an acknowledgement of the strengths and opportunities for sharing power in hierarchical positions. The world of practice serves as the centre point of the academic compass for most professional programs. Just as schools of engineering and law are disciplined by the marketplace, which seeks well-trained students, so our social care programmes must perennially find ways to address the fast changing needs of practitioners, whether they be government, not-for-profit organizations, consulting firms or contractors. We may not expect such traditional academic disciplines as history, sociology, or political science to cater to the needs of external audiences or practitioners— indeed, these disciplines' insulation from public concerns and issues is considered a strength by some. This paper aims to explore the integration of academic teaching and research with the communities of practice in social care. This appears to be a fundamental aspiration of the social care profession. While building and integrating an important body of academic theory and concepts from a variety of disciplines, social care as a field has embraced a professional orientation by seeking to be relevant to practitioners at various levels. While teaching theory, social care programmes, and faculty are often acutely aware that their academic content and credibility, in part, rest on a deep connection with practitioners. While theory can be self-contained, the impact of our research and teaching arguably finds its most compelling and highest audience when it addresses the agenda items and concerns of practitioners.

Keywords: social care, pracademia, supervision, practice education

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66 Enhancing Teaching of Engineering Mathematics

Authors: Tajinder Pal Singh

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Teaching of mathematics to engineering students is an open ended problem in education. The main goal of mathematics learning for engineering students is the ability of applying a wide range of mathematical techniques and skills in their engineering classes and later in their professional work. Most of the undergraduate engineering students and faculties feels that no efforts and attempts are made to demonstrate the applicability of various topics of mathematics that are taught thus making mathematics unavoidable for some engineering faculty and their students. The lack of understanding of concepts in engineering mathematics may hinder the understanding of other concepts or even subjects. However, for most undergraduate engineering students, mathematics is one of the most difficult courses in their field of study. Most of the engineering students never understood mathematics or they never liked it because it was too abstract for them and they could never relate to it. A right balance of application and concept based teaching can only fulfill the objectives of teaching mathematics to engineering students. It will surely improve and enhance their problem solving and creative thinking skills. In this paper, some practical (informal) ways of making mathematics-teaching application based for the engineering students is discussed. An attempt is made to understand the present state of teaching mathematics in engineering colleges. The weaknesses and strengths of the current teaching approach are elaborated. Some of the causes of unpopularity of mathematics subject are analyzed and a few pragmatic suggestions have been made. Faculty in mathematics courses should spend more time discussing the applications as well as the conceptual underpinnings rather than focus solely on strategies and techniques to solve problems. They should also introduce more ‘word’ problems as these problems are commonly encountered in engineering courses. Overspecialization in engineering education should not occur at the expense of (or by diluting) mathematics and basic sciences. The role of engineering education is to provide the fundamental (basic) knowledge and to teach the students simple methodology of self-learning and self-development. All these issues would be better addressed if mathematics and engineering faculty join hands together to plan and design the learning experiences for the students who take their classes. When faculties stop competing against each other and start competing against the situation, they will perform better. Without creating any administrative hassles these suggestions can be used by any young inexperienced faculty of mathematics to inspire engineering students to learn engineering mathematics effectively.

Keywords: application based learning, conceptual learning, engineering mathematics, word problem

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65 An Assessment of Impact of Financial Statement Fraud on Profit Performance of Manufacturing Firms in Nigeria: A Study of Food and Beverage Firms in Nigeria

Authors: Wale Agbaje

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The aim of this research study is to assess the impact of financial statement fraud on profitability of some selected Nigerian manufacturing firms covering (2002-2016). The specific objectives focused on to ascertain the effect of incorrect asset valuation on return on assets (ROA) and to ascertain the relationship between improper expense recognition and return on assets (ROA). To achieve these objectives, descriptive research design was used for the study while secondary data were collected from the financial reports of the selected firms and website of security and exchange commission. The analysis of covariance (ANCOVA) was used and STATA II econometric method was used in the analysis of the data. Altman model and operating expenses ratio was adopted in the analysis of the financial reports to create a dummy variable for the selected firms from 2002-2016 and validation of the parameters were ascertained using various statistical techniques such as t-test, co-efficient of determination (R2), F-statistics and Wald chi-square. Two hypotheses were formulated and tested using the t-statistics at 5% level of significance. The findings of the analysis revealed that there is a significant relationship between financial statement fraud and profitability in Nigerian manufacturing industry. It was revealed that incorrect assets valuation has a significant positive relationship and so also is the improper expense recognition on return on assets (ROA) which serves as a proxy for profitability. The implication of this is that distortion of asset valuation and expense recognition leads to decreasing profit in the long run in the manufacturing industry. The study therefore recommended that pragmatic policy options need to be taken in the manufacturing industry to effectively manage incorrect asset valuation and improper expense recognition in order to enhance manufacturing industry performance in the country and also stemming of financial statement fraud should be adequately inculcated into the internal control system of manufacturing firms for the effective running of the manufacturing industry in Nigeria.

Keywords: Althman's Model, improper expense recognition, incorrect asset valuation, return on assets

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