Search results for: reporting domestic violence

Authors: Anocha Rojanapanich

Abstract:

The objective of this research is to investigate the effects of earnings management on corporate transparency of the company in Dusit area workplace via financial reporting reliability and stakeholder acceptance as independent variable. And the company in Dusit are are taken as the population and sample. The questionnaire is used to collect data. Exploratory Factor Analysis is implemented to ensure construct validity, and correlation statistic is selected to test the relationship among all variable and the ordinary least squares regression is used to explore the hypothesized. The results show that earnings management has a significant and negative impact on financial reporting reliability, stakeholder acceptance, and corporate transparency. Both financial reporting reliability and stakeholder acceptance have an important and positive effect on corporate transparency, and they are then mediators of the earnings management-corporate transparency relationships.

Keywords: dusit area workplace, earnings management, financial report, business and marketing management

Procedia PDF Downloads 376

Authors: KangQi Jin

Abstract:

School-Related Gender-Based Violence (SRGBV) seriously impacts the victim's physical and mental health and academic and employment prospects. Due to the lack of protective policies for sexual minority students in mainland China at present, the well-being of those students in China is seriously endangered by SRGBV, and their physical and mental health is at great risk. By analyzing the current situation of stigmatization of sexual minority students and the harm brought to them by gender violence, this study proposes some strategies to reduce SRGBV on sexual minorities. First, the nation should set laws to protect the rights and interests of sexual minorities, and second, universities should make multifaceted efforts to reduce these violent phenomena. The violence experienced by students of sexual minorities has a crucial impact on their future physiology and psychology, and through the research, in this paper, the author hope can provide suggestions for scholars who try to study related fields in the future.

Keywords: sexual minority, school-related gender-based violence, response, strategies

Procedia PDF Downloads 79

Authors: Kwadwo Yeboah

Abstract:

Background and Aims: The adoption of International Accounting Standards (IAS) is considered to be one of the most significant developments in the accounting profession. The adoption of IAS aims to improve financial reporting quality by ensuring that financial information is transparent and comparable across borders. However, there is a lack of research on the impact of IAS on financial reporting quality in emerging economies. This study aims to fill this gap by evaluating the impact of IAS on financial reporting quality in emerging economies. Methods: This study uses a sample of firms from emerging economies that have adopted IAS. The sample includes firms from different sectors and industries. The financial reporting quality of these firms is measured using financial ratios, such as earnings quality, financial leverage, and liquidity. The data is analyzed using a regression model that controls for firm-specific factors, such as size and profitability. Results: The results show that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. Specifically, firms that adopt IAS exhibit higher earnings quality and lower financial leverage compared to firms that do not adopt IAS. Additionally, the adoption of IAS has a positive impact on liquidity, suggesting that firms that adopt IAS have better access to financing. Conclusions: The findings of this study suggest that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. The results indicate that IAS adoption can improve transparency and comparability of financial information, which can enhance the ability of investors to make informed investment decisions. The study contributes to the literature by providing evidence of the impact of IAS adoption in emerging economies. The findings of this study have implications for policymakers and regulators in emerging economies, as they can use this evidence to support the adoption of IAS and improve financial reporting quality in their respective countries.

Keywords: accounting, international, standards, finance

Procedia PDF Downloads 55

Authors: Hye Lin Yang, Clifton R. Emery

Abstract:

Purpose: The purpose of this study is to examine the effects of intimate partner violence on child abuse, whether patriarchal attitude and informal social control moderate the relationship between intimate partner violence and child abuse. This study was conducted with data from The Seoul Families and Neighborhoods Study (SFNS). The SFNS is a representative random probability 3-stage cluster sample of 541 cohabiting couples in Seoul, South Korea collected in 2012. To verify research models, Random effect analysis were used. All analyses were performed using the Stata program. Results: Crucial findings are the following. First, intimate partner violence showed a significantly positive relationship with Child abuse. Second, there are significant moderating effects of informal social control on intimate partner violence - child abuse. Third, there are significant moderating effects of patriarchal attitude on intimate partner violence - child abuse. In other words, Patriarchal attitude is a significant risk factor of child abuse and informal social control is a significant Protection factor of child abuse. Based on results, the policy and practical implications for preventing child abuse, promoting informal social control were discussed.

Keywords: Intimate partner violence, child abuse, informal social control, patriarchal attitude

Procedia PDF Downloads 266

Authors: Kathleen Cravero, Amanda Nace, Samantha Ski

Abstract:

The Violence Against Children Surveys (VACS) is nationally representative surveys of male and female youth ages 13-24, designed to measure the burden of sexual, physical, and emotional violence experienced in childhood and adolescence. As of 2019, 24 countries implemented or are in the process of implementing a VACS, covering over ten percent of the world’s child population. Since the first article using VACS data from Swaziland was published in 2009, several peer-reviewed articles have been published on the VACS. However, no publications to date have analyzed the breadth of the work and analyzed how the data are represented in the peer-reviewed literature. In this study, we conducted a literature review of all peer-reviewed research that used VACS data or discussed the implementation and methodology of the VACS. The literature review revealed several important findings. Between 2009 and July 2019, thirty-five peer-reviewed articles using VACS data from 12 countries have been published. Twenty of the studies focus on one country, while 15 of the studies focus on two or more countries. Some countries are featured in the literature more than others, for example Kenya (N=14), Malawi (N=12), and Tanzania (N=12). A review of the research by gender demonstrates that research on violence against boys is under-represented. Only two studies specifically focused on boys/young men, while 11 studies focused only on violence against girls. This is despite research which suggests boys and girls experience similar rates of violence. A review of the publications by type of violence revealed significant differences in the types of violence being featured in the literature. Thirteen publications specifically focused on sexual violence, while three studies focused on physical violence, and only one study focused on emotional violence. Almost 70% of the peer-reviewed articles (24 of the 35) were first-authored by someone at the U.S. Centers for Disease Control and Prevention. There were very few first authors from VACS countries, which raises questions about who is leveraging the data and the extent to which capacities for data liberation are being developed within VACS countries. The VACS provide an unprecedented amount of information on the prevalence and past-year incidence of violence against children. Through a review of the peer-reviewed literature on the VACS we can begin to identify trends and gaps in how the data is being used as well as identify areas for further research.

Keywords: data to action, global health, implementation science, violence against children surveys

Procedia PDF Downloads 107

Authors: Revital Sela-Shayovitz

Abstract:

There is growing evidence that female rates of criminal nonlethal violent offending have increased during the 1990s. However, the debate regarding whether the gender gap in violence is closing is ongoing. This paper examines the trends in juvenile violent offending in Israel between the years 1996 and 2012. The findings indicate that female-to-male offending rate ratios have increased over time for simple assaults, aggravated assault, and knife crime. Moreover, the closing of the gender gap among youth (ages 12 to 14 years), principally results from the increase in female rates of offending, which is greater than the rise in male rates of offending. These findings are discussed in the context of existing research on the gender gap in the perpetration of violence with reference to future directions in research.

Keywords: gender violence, youth violence, crime rates, juvenile delinquency, crime policy

Procedia PDF Downloads 363

Authors: Sana Masmoudi, Yosra Makni

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 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

Procedia PDF Downloads 145

Authors: Haruna Maama

Abstract:

Environmental, social and governance (ESG) reporting is gaining considerable attention despite being voluntary. Meanwhile, it consumes resources to provide ESG reporting, raising a question of its value relevance. The study examined the impact of ESG reporting on the market value of listed firms in SSA. The annual and integrated reports of 276 listed sub-Sahara Africa (SSA) firms. The integrated reporting scores of the firm were analysed using a content analysis method. A multiple regression estimation technique using a GMM approach was employed for the analysis. The results revealed that ESG has a positive relationship with firms’ market value, suggesting that investors are interested in the ESG information disclosure of firms in SSA. This suggests that extensive ESG disclosures are attempts by firms to obtain the approval of powerful social, political and environmental stakeholders, especially institutional investors. Furthermore, the market value analysis evidence is consistent with signalling theory, which postulates that firms provide integrated reports as a signal to influence the behaviour of stakeholders. This finding reflects the value placed on investors' social, environmental and governance disclosures, which affirms the views that conventional investors would care about the social, environmental and governance issues of their potential or existing investee firms. Overall, the evidence is consistent with the prediction of signalling theory. In the context of this theory, integrated reporting is seen as part of firms' overall competitive strategy to influence investors' behaviour. The findings of this study make unique contributions to knowledge and practice in corporate reporting.

Keywords: environmental accounting, ESG accounting, signalling theory, sustainability reporting, sub-saharan Africa

Procedia PDF Downloads 43

Authors: Loke Mun Sei

Abstract:

Software testing has become a mandatory process in assuring the software product quality. Hence, test management is needed in order to manage the test activities conducted in the software test life cycle. This paper discusses on the challenges faced in the software test life cycle, and how the test processes and test activities, mainly on test cases creation, test execution, and test reporting is being managed and automated using several test automation tools, i.e. Jira, Robot Framework, and Jenkins.

Keywords: test automation tools, test case, test execution, test reporting

Procedia PDF Downloads 550

Authors: Riaz Dhai

Abstract:

The inherent differences between Islamic and conventional finance have given rise to a debate on whether conventional accounting standards provide sufficient disclosure in the annual financial statements of Islamic financial institutions (IFI). This issue has become more pronounced due to the rapid growth of IFIs over the last decade. This paper seeks to collate the literature surrounding this debate as well as summarise the key macro and micro level financial reporting differences between conventional and Islamic accounting. Based on these findings we propose some important areas of future research in this emerging field.

Keywords: Islamic financial institutions, financial reporting, critical analysis, conventional accounting standards

Procedia PDF Downloads 416

Authors: Vladimir Simovic, Matija Varga, Predrag Oreski

Abstract:

XHTML and XBRL are the standard languages for creating a database for the purpose of displaying financial statements on web applications. Today, XBRL is one of the most popular languages for business reporting. A large number of countries in the world recognize the role of XBRL language for financial reporting and the benefits that the reporting format provides in the collection, analysis, preparation, publication and the exchange of data (information) which is the positive side of this language. Here we present all advantages and opportunities that a company may have by using the XBRL format for business reporting. Also, this paper presents XBRL and other languages that are used for creating the database, such XML, XHTML, etc. The role of the AJAX complex model and technology will be explained in detail, and during the exchange of financial data between the web client and web server. Here will be mentioned basic layers of the network for data exchange via the web.

Keywords: XHTML, XBRL, XML, JavaScript, AJAX technology, data exchange

Procedia PDF Downloads 371

Authors: Karen V. Lee

Abstract:

The background and significance of this study involves research about a music teacher discovering how language development and learning can help her overcome harmful and lasting consequences from sexual violence. Education about intervention resources from language development that helps her cope with consequences influencing her career as teacher. Basic methodology involves the qualitative method of research as theoretical framework where the author is drawn into a deep storied reflection about political issues surrounding teachers who need to overcome social, psychological, and health risk behaviors from violence. Sub-themes involve available education from learning resources to ensure teachers receive social, emotional, physical, spiritual, and intervention resources that evoke visceral, emotional responses from the audience. Major findings share how language development and learning provide helpful resources to victims of violence. It is hoped the research dramatizes an episodic yet incomplete story that highlights the circumstances surrounding the protagonist’s life. In conclusion, the research has a reflexive storied framework that embraces harmful and lasting consequences from sexual violence. The reflexive story of the sensory experience critically seeks verisimilitude by evoking lifelike and believable feelings from others. Thus, the scholarly importance of using language development and learning for intervention resources can provide transformative aspects that contribute to social change. Overall, the circumstance surrounding the story about sexual violence is not uncommon in society. Language development and learning supports the moral mission to help teachers overcome sexual violence that socially impacts their professional lives as victims.

Keywords: intervention, language development and learning, sexual violence, story

Procedia PDF Downloads 309

Authors: Karen V. Lee

Abstract:

The background and significance of this study involves autoethnographic research about a music teacher learning how education and curriculum planning can help her overcome harmful and lasting career consequences from sexual violence. Curriculum surrounding intervention resources from education helps her cope with consequences influencing her career as music teacher. Basic methodology involves the qualitative method of research as theoretical framework where the author is drawn into a deep storied reflection about political issues surrounding teachers who need to overcome social, psychological, and health risk behaviors from violence. Sub-themes involve counseling, curriculum, adult education to ensure teachers receive social, emotional, physical, spiritual, and intervention resources that evoke visceral, emotional responses from the audience. Major findings share how stories provide helpful resources to teachers who have been victims of violence. It is hoped the research dramatizes an episodic yet incomplete story that highlights the circumstances surrounding the protagonist’s life as teacher with previous sexual violence. In conclusion, the research has a reflexive storied framework with video and music from curriculum planning that embraces harmful and lasting consequences from sexual violence. The reflexive story of the sensory experience critically seeks verisimilitude by evoking lifelike and believable feelings from others. Thus, the scholarly importance of using education and curriculum as intervention resources to accompany storied research can provide transformative aspects that can contribute to social change. Overall, the circumstance surrounding the story about sexual violence is not uncommon in society. Thus, continued education and curriculum that supports the moral mission to help teachers overcome sexual violence that socially impacts their professional lives as victims.

Keywords: education, curriculum, sexual violence, storied autoethnography

Procedia PDF Downloads 244

Authors: Samson Olasunkanmi Oluga, Teh Chee Send, Gerard Sagaya Raj Rajo

Abstract:

It is ironical that the national anthems of many nations that are in the forefront of the global condemnation of violence of all forms have portions or expressions that propagate various forms of linguistic violence which advocate attacking opponents, going to war, shedding blood and sacrificing lives. These diametrically contradict contemporary yearnings for global tranquility and the ideals of the United Nations established for the maintenance of international peace and harmony aimed at making the world a safe haven for all and sundry. The linguistic violence of many national anthems is manipulatively constructed /presented via the instrumentality of the figurative or rhetorical language. This helps to linguistically embellish the violent ideas communicated and makes them sound somehow better or logical to the target audience with the intention of cognitively manipulating them to accept or rationalize such violent ideas. This paper, therefore, presents the outcome of a linguistic exploration/examination of national anthems which reveals elements or cases manipulative figurative linguistic violence in the anthems of twenty-one (21) nations. The paper details a Socio-Cognitive Critical Discourse Analysis of the manipulative figures of comparison, contrast, indirectness, association and sound used to convey the linguistic violence of the identified national anthems. Finally, the paper advocates the need for linguistic overhaul of affected anthems so that the language of anthems which epitomize nations can be pacific and in tandem with contemporary global trends.

Keywords: national anthems, linguistic violence, figurative language, cognitive, manipulation, CDA

Procedia PDF Downloads 302

Authors: Aminreza Koohestani

Abstract:

This paper intends to explore the existing safeguards available within the Iranian law in protecting refugees affected by Sexual and Gender-Based Violence (SGBV). The Iranian law afforded protection for women and girls against SGBV is scattered across various bodies of law. Moreover, the degree of protection provided by the law varies greatly from one type of SGBV to another. The paper discusses the scope of applicability of Iranian laws to refugees affected by SGBV as well as substantive and procedural laws afforded protection for survivors of SGBV.

Keywords: Iran, law, violence, women

Procedia PDF Downloads 199

Authors: Maelle Noir

Abstract:

International Human rights norms prescribe the obligation to protect refugee women against violence which requires, inter alia, state provision of justiciable, accessible, affordable and non-discriminatory access to justice. However, the interpretation and application of the law still lack gender sensitivity, intersectionality and a trauma-informed approach. Consequently, many refugee survivors face important structural obstacles preventing access to justice and often experience secondary traumatisation when navigating the legal system. This paper argues that the unique nature of the experiences of refugees with gender-based violence against women exacerbated throughout the migration journey calls for a tailored practice of the law to ensure adequate access to justice. The argument developed here is that the obligation to provide survivors with justiciable, accessible, affordable and non-discriminatory access to justice implies radically transforming the practice of the law altogether. This paper, therefore, proposes feminist lawyering as an alternative approach to the practice of the law when addressing gender-based violence against women refugees. First, this paper discusses the specific nature of gender-based violence against refugees with a particular focus on two aspects of the power-violence nexus: the analysis of the shift in gender roles and expectations following displacement as one of the causes of gender-based violence against women refugees and the argument that the asylum situation itself constitutes a form of state-sponsored and institutional violence. Second, the re-traumatising and re-victimising nature of the legal system is explored with the objective to demonstrate States’ failure to comply with their legal obligation to provide refugee women with effective access to justice. Third, this paper discusses some key practical strategies that have been proposed and implemented to transform the practice of the law when dealing with gender-based violence outside of the refugee context. Lastly, this analysis is applied to the specificities of the experiences of refugee survivors of gender-based violence.

Keywords: feminist lawyering, feminist legal theory, gender-based violence, human rights law, intersectionality, refugee protection

Procedia PDF Downloads 159

Authors: Neha Singh, Anshuman Rana

Abstract:

Gender-Based Violence (GBV) is a violation of human rights and a form of discrimination which reinforces inequalities between men and women. It is defined as violence that is directed against a person on the basis of gender. There has been increased attention to human trafficking that has exposed to illegal migration. Trafficking is complex, but it generally takes place due to “push and pull factors”. India is both a source as well as a transit country for trafficking. Women are bought and sold with impunity and trafficked to other countries. They are forced to work as sex worker, forced labour and other practices of slavery. Trafficked victims often suffer from serious abuse and physical exhaustion. The effects of violence on women vary widely. GBV typically has physical, psychological and social effects. They face unwanted pregnancies, miscarriages, high rate of infertility and sexually transmitted disease. The social exclusion of women is so great that it constitutes a new form of apartheid. Women are considered as lesser value and deprived of their fundamental rights. Violation of human rights and fundamental freedom such as- trafficking of women, girls for sex trade, forced prostitution and sex tourism have become the focus of internationally organized crimes. My paper will analyse the impact of violence on society as well. Law alone cannot change the scenario and problem of gender-biasness. The whole issue of gender violence needs social awakening and change in attitude of masses, so that due respect and equal status is given to women.

Keywords: gender-based violence, trafficking, migration, violence impact, social exclusion, law enforcement

Procedia PDF Downloads 260

Authors: Olajumoke Tolulope Esan, Odunayo Stephen Faluse

Abstract:

Nigeria’s electoral politics from independence has been tumultuous. Violence has continued to damage the conduct of almost all general elections in Nigeria, Thereby making free and fair elections an event that seems to be unachievable in the history of the nation’s politics. Apparently, electoral violence has subjected the Nation into stereotyped electoral procedures that are always dictated through powerful political Godfathers. However, the shameful act of riotous and tumultuous election processes has led to a political, national instability festering irregularities that manifest at different stages of the election, thus subjecting almost all elections carried out in Nigeria below the minimum democracy standard. Hence the fact that an average Nigerian is being deprived of his or her individual electoral rights should be enough to attract Global political interventions from the western world as Nigeria is part of the commonwealth countries and every Nigerians have the right to demand for posterity to be ensured by protecting individual rightful votes. Basically for elections to be termed democratic, it must be free and fair. In view of this, A deep understanding of this paper is a reflection on the tides of electoral violence and the alarming precipitating factors that make free and fair election almost unreachable in Nigeria.

Keywords: democracy, election, electoral violence, political violence

Procedia PDF Downloads 401

Authors: Selin Kara-Bahçekapılı, Bengisu Nehir Aydın

Abstract:

Objective: In this study, it is aimed to examine the relationship between childhood traumas (overprotection-control, emotional/physical/sexual abuse, emotional/physical neglect), age, emotional regulation difficulties, and the tendency of violence in adults. In the study, the direct and indirect effects of 6 sub-factors of childhood traumas, emotion regulation difficulties, and age on tendency to violence are evaluated on a model that theoretically reveals. Method: The population of this cross-sectional study consists of individuals between the ages of 18-65 living in Turkey. The data from 527 participants were obtained by online surveys and convenience sampling method within the scope of the study. As a result of exclusion criteria and then outlier data analysis, the data of 443 participants were included in the analysis. Data were collected by demographic information form, childhood trauma scale, emotion regulation difficulty scale, and violence tendency scale. Research data were analyzed by SPSS and AMOS using correlation, path analysis, direct and indirect effects. Results: According to the research findings, the variables in the model explained 28.2% of the variance of the mean scores of the individuals' tendency to violence. Emotion regulation difficulties have the most direct effect on the tendency to violence (d=.387; p<.01). The effects of excessive protection and control, emotional neglect, and physical neglect variables on the tendency to violence are not significant. When the significant and indirect effects of the variables on tendency to violence over emotion regulation difficulties are examined, age has a negative effect, emotional neglect has a positive effect, emotional abuse has a positive effect, and overprotection-control has a positive effect. The indirect effects of sexual abuse, physical neglect, and physical abuse on tendency to violence are not significant. Childhood traumas and age variables in the model explained 24.1% of the variance of the mean scores of the individuals’ emotion regulation difficulties. The variable that most affects emotion regulation difficulties is age (d=-.268; p<.001). The direct effects of sexual abuse, physical neglect, and physical abuse on emotion regulation difficulties are not significant. Conclusion: The results of the research emphasize the critical role of difficulty in emotion regulation on the tendency to violence. Difficulty in emotion regulation affects the tendency to violence both directly and by mediating different variables. In addition, it is seen that some sub-factors of childhood traumas have direct and/or indirect effects on the tendency to violence. Emotional abuse and age have both direct and indirect effects on the tendency to violence over emotion regulation difficulties.

Keywords: childhood trauma, emotion regulation difficulties, tendency to violence, path analysis

Procedia PDF Downloads 62

Authors: Ayodeji Adebayo, Tolulope Soyannwo, Oluwakemi A. Sigbeku

Abstract:

Intimate Partner Violence (IPV) is a significant public health problem with adverse health consequences. There is increasing evidence of association of IPV with mental health problems. Understanding the association between IPV and mental health status of women of reproductive aged group in the rural communities in Nigeria can provide information to improve maternal health status. Therefore, this study was conducted to examine the relationship between experience of IPV and mental health status of women of reproductive aged group in a rural community in Southwest Nigeria. A community based cross-sectional survey was conducted using a cluster sampling technique to select 283 non-pregnant women of reproductive age group (15-49 years Mental health was assessed based on respondents’ experience of any symptoms of depression, anxiety and/or low self-esteem. IPV was assessed over a period of 12 months and the forms of IPV assessed were emotional, physical and sexual. An interviewer administered questionnaire was used to collect information on experience of IPV, reproductive history and factors influencing mental health. Data was analyzed using descriptive statistics, Chi-square and multivariate logistic regression at 5% level of significance. The mean age of respondents was 26.1± 7.8 with 57.1% aged 15-24years. More than half (58.0%) were married. Overall, 60.7% of respondents had mental health problems while 84.8% experienced all categories of violence. The pattern of IPV includes physical violence (10.7%), emotional violence (82.7%) and sexual violence (20.8%). Women who experienced sexual violence by a partner are most likely to suffer from all mental issues. Also, gynaecological morbidities are associated with increasing risk of mental health problems. The research demonstrates an urgent need for mental health policies to recognize the relationship between intimate partner violence, gynaecological morbidities and mental health problems in women in Nigeria.

Keywords: intimate partner violence, mental health, reproductive age group, women

Procedia PDF Downloads 300

Authors: Mehdi Heydari Sanglaji

Abstract:

The dramatic events of the 11 September, and their tragic repercussions, catapulted issues of the political violence in and from the ‘Muslim world’ onto the political discourse, be it in patriotic speeches of campaigning politicians or the TV and news punditry. Depending on what end of the political spectrum the politician/pundit pledges fealty to, the overall analyses of political violence in the West Asia and North Africa (WANA) tends towards two overarching categories: on the Right, the diagnosis has unanimously been, ‘they must hate our freedom.’ On the Left, however, there is the contention that the West has to be counted as the primary cause of such rage, for the years of plundering of lives and resources, through colonialism, the Cold War, coups, etc. All these analyses are premised on at least two presuppositions: the violence in and from the WANA region a) is always reactionary, in the sense that it happens only in response to something the West is or does; and b) must always already be condemned, as it is essentially immoral and wrong. It is the aim of this paper to challenge such viewpoints. Through a rigorous study of the historical discourses on political violence in the Leftist organizations active in Algeria and Lebanon, we claim there is a myriad of diverse reasons and justifications presented for advocating political violence in these countries that defy facile categorization. Inspecting such rhetoric for inciting political violence in Leftist discourses, and how some of these reasonings have percolated into other movements in the region (e.g., Islamist ones), will reveal a wealth of indigenous discourses on the subject that has been largely neglected by the Western Media punditry and even by the academia. The indigenous discourses on political violence, much of which overlaps with emancipatory projects in the region, partly follow grammar and logic, which may be different from those developed in the West, even by its more critical theories. Understanding so different epistemology of violence, and the diverse contexts in which political violence might be justifiable in the mind of ‘the other,’ necessitates a historical, materialist, and genealogical study of the discourse already in practice in the WANA region. In that regard, both critical terrorism studies and critical discourse analysis provide exemplary tools of analysis. Capitalizing on such tools, this project will focus on unearthing a history of thought that renders moot the reduction of all instances of violence in the region to an Islamic culture or imperialism/colonialism. The main argument in our research is that by studying the indigenous discourses on political violence, we will be far more equipped in understanding the reasons and the possible solutions for acts of terrorism in and from the region.

Keywords: political violence, terrorism, leftist organizations, West Asia/North Africa

Procedia PDF Downloads 103

Authors: Jared Abuga, Wesley Too

Abstract:

Medical error is the third leading cause of death in US, with approximately 98,000 deaths occurring every year as a result of medical errors. The world financial burden of medication errors is roughly USD 42 billion. Medication errors may lead to at least one death daily and injure roughly 1.3 million people every year. Medical error reporting is essential in creating a culture of accountability in our healthcare system. Studies have shown that attitudes and practice of healthcare workers in reporting medical errors showed that the major factors in under-reporting of errors included work stress and fear of medico-legal consequences due to the disclosure of error. Further, the majority believed that increase in reporting medical errors would contribute to a better system. Most hospitals depend on nurses to discover medication errors because they are considered to be the sources of these errors, as contributors or mere observers, consequently, the nurse’s perception of medication errors and what needs to be done is a vital feature to reducing incidences of medication errors. We sought to explore knowledge among nurses on medical errors and factors affecting or hindering reporting of medical errors among nurses working at the emergency unit, KNH. Critical care nurses are faced with many barriers to completing incident reports on medication errors. One of these barriers which contribute to underreporting is a lack of education and/or knowledge regarding medication errors and the reporting process. This study, therefore, sought to determine the availability and the use of reporting systems for medical errors in critical care unity. It also sought to establish nurses’ perception regarding medical errors and reporting and document factors facilitating timely identification and reporting of medical errors in critical care settings. Methods: The study used cross-section study design to collect data from 76 critical care nurses from Kenyatta Teaching & Research National Referral Hospital, Kenya. Data analysis and results is ongoing. By October 2022, we will have analysis, results, discussions, and recommendations of the study for purposes of the conference in 2023

Keywords: errors, medical, kenya, nurses, safety

Procedia PDF Downloads 208

Authors: Shibly Abdullah

Abstract:

This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.

Keywords: accounting, conventional accounting, corporate reporting, Islamic accounting

Procedia PDF Downloads 256

Authors: Javier Comes Fayos, Isabel RodríGuez Moreno, Sara Bressanutti, Marisol Lila, Angel Romero MartíNez, Luis Moya Albiol

Abstract:

Given the great impact produced by gender-based violence, its comprehensive approach seems essential. Consequently, research has focused on risk factors for violent behaviour, linking various psychosocial variables, as well as cognitive and neuropsychological deficits with the aggressors. However, studies on affective processing are scarce, so the present study investigates possible emotional alterations in men convicted of gender violence. The participants were 51 aggressors, who attended the CONTEXTO program with sentences of less than two years, and 47 men with no history of violence. The sample did not differ in age, socioeconomic level, education, or alcohol and other substances consumption. Anger, alexithymia and facial recognition of other people´s emotions were assessed through the State-Trait Anger Expression Inventory (STAXI-2), the Toronto Alexithymia Scale (TAS-20) and Reading the mind in the eyes (REM), respectively. Men convicted of gender-based violence showed higher scores on the anger trait and temperament dimensions, as well as on the anger expression index. They also scored higher on alexithymia and in the identification and emotional expression subscales. In addition, they showed greater difficulties in the facial recognition of emotions by having a lower score in the REM. These results seem to show difficulties in different affective areas in men condemned for gender violence. The deficits are reflected in greater difficulty in identifying and expressing emotions, in processing anger and in recognizing the emotions of others. All these difficulties have been related to the use of violent behavior. Consequently, it is essential and necessary to include emotional regulation in intervention programs for men who have been convicted of gender-based violence.

Keywords: alexithymia, anger, emotional processing, emotional recognition, empathy, intimate partner violence

Procedia PDF Downloads 168

Authors: Sonia Sharma

Abstract:

In a multicultural country like Canada, Colonialism is still maintained in the form of Violence and Oppression. The Aboriginals are persistently facing Oppression and Marginalization in their own land owing to Colonial presence. Women in particular are getting most affected. They are facing double burden of patriarchy and their being Native. Tomson Highway, the Cree Canadian playwright has deftly exposed the theme of women violence and empowerment. In his plays (The Rez Sisters and Rose) taken from his Rez Septology, he has depicted Aboriginal women’s predicaments and sufferings. But simultaneously also talks about their empowerment and aggression refuting and fighting back to patriarchy and oppression. The Rez Sisters portrays women with shattering images and as a victim of both the male dominating society and the system. It represents the painful odyssey of the seven women facing several hardships. Rose represents women in entirely different light. They are shown more assertive and empowered raising their voice against the Violence and Discrimination meted out to them. The Aboriginal women in Canada are facing dual burden of Colonialism and Patriarchy which indeed is a Colonial construct. This paper is an attempt to explore the above facets Tomson Highway’s The Rez Sisters and Rose.

Keywords: violence, racism, discrimination, postcolonialism feminism

Procedia PDF Downloads 582

Authors: Katharina Kargel, Frederic Vobbe

Abstract:

Sexualized violence against children and adolescents using digital media poses particular challenges for practitioners with a focus on crisis intervention (social work, psychotherapy, law enforcement). The technical delimitation of violence increases the burden on those affected and increases the complexity of interdisciplinary cooperation. Urgently needed recommendations for practical action do not yet exist in Germany. Funded by the Federal Ministry of Education and Research, these recommendations for action are being developed in the HUMAN project together with science and practice. The presentation introduces the participatory approach of the HUMAN project. We discuss the application-oriented, casuistic approach of the project and present its results using the example of concrete case-based recommendations for Action. The participants will be presented with concrete prototypical case studies from the project, which will be used to illustrate quality criteria for crisis intervention in cases of sexualized violence using digital media. On the basis of case analyses, focus group interviews and interviews with victims of violence, we present the six central challenges of sexualized violence with the use of digital media, namely: • Diffusion (Ambiguities regarding the extent and significance of violence) , • Transcendence (Space and time independence of the dynamics of violence, omnipresence), • omnipresent anxiety (considering diffusion and transcendence), • being haunted (repeated confrontation with digital memories of violence or the perpetrator), • disparity (conflicts of interpretative power between those affected and the social environment) • simultaneity (of all other factors). We point out generalizable principles with which these challenges can be dealt with professionally. Dealing professionally with sexualized violence using digital media requires a stronger networking of professional actors. A clear distinction must be made between their own mission and the mission of the network partners. Those affected by violence must be shown options for crisis intervention in the context of the aid networks. The different competencies and the professional mission of the offers of help are to be made transparent. The necessity of technical possibilities for deleting abuse images beyond criminal prosecution will be discussed. Those affected are stabilized by multimodal strategies such as a combination of rational emotive therapy, legal support and technical assistance.

Keywords: sexualized violence, intervention, digital media, children and youth

Procedia PDF Downloads 208

Authors: Dganit Sharon, Raghda Alnabilsy

Abstract:

The goal of this qualitative research was to sound the voices of Jewish and Arab women in Israel who had experienced obstetric violence, to learn the consequences of the violence to them on different levels and over time, and to present their coping strategies from their perspective. Another goal was to expand the research knowledge on an issue that has not been studied among Arab and Jewish women in Israel. The premise of this study is the feminist approach that aims to promote human rights, and to eradicate phenomena related to cultural, structural, gender and patriarchal structures of women, their bodies, and their health. The research was based on the qualitative-constructivist methodology, by means of thematic analysis of 20 in-depth semi-structured interviews. Two main themes emerged from the analysis. First, the physical and emotional consequences of obstetric violence, consequences to spousal relationships, and mistrust of the health system and service providers. Second, women’s coping strategies with obstetric violence that included repression and avoidance as a way of coping with the pain and trauma of the abuse; garnering inner strengths, resilience, knowledge and awareness of the delivery process; recruiting and relying on external help; sharing on social media, and discussions with other women who had similar experiences; or reaching out to therapists / legal aid / public complaints.

Keywords: obstetric violence, Jewish and arab women in israel, consequences, coping strategies, gender-related perspective

Procedia PDF Downloads 35

Authors: Sibusiso Mkwananzi

Abstract:

The health of mother and child remain at risk among pregnant adolescents. Nevertheless, these are placed in even greater jeopardy when an expectant adolescent experiences violence. This paper sought to explore the levels and determinants of expecting adolescents in five Southern African countries. The study used the most recent (2010/2015) nationally representative demographic health survey (DHS) data from Malawi, Mozambique, Namibia, Zambia, and Zimbabwe. The highest levels of violence during pregnancy occurred amongst adolescent females living in Zimbabwe at 11.4%, followed by Zambia (8.3%) and Namibia (7.7%). Lowest levels were seen in Mozambique at 3.6%. Additionally, the determinants of experiencing violence during pregnancy included educational attainment, marital status, wealth and place of residence. Expectant adolescents that had a higher likelihood of experiencing violence were married and lived predominantly in rural settings. Higher risk was also associated with lower acquisition of education and poverty. These results show a very similar pattern to the risk factors associated with early pregnancy in the region. The predictors point to issues of possible lowered empowerment amongst younger women in their relationships and the structural challenges faced by this fledgling group. Nevertheless, addressing these dynamics could go a long way in not only decreasing the likelihood of unwanted motherhood at this early stage of the life course, but indeed even ensuring the prevention of violence during wanted early pregnancy. This would lead to improved levels of maternal and child health despite younger maternal age and aid in achieving a number of sustainable development goals.

Keywords: adolescents, determinants, Southern Africa, violence during pregnancy

Procedia PDF Downloads 72

Authors: Ramona Georgeta Biholar

Abstract:

Gender-based violence against women plagues societies around the world. The work to eliminate it is an ongoing battle. At the international level, Article 5 (a) CEDAW establishes an agenda for social and cultural transformation: it imposes on States parties to CEDAW an obligation to modify sex roles and stereotypical social and cultural patterns of conduct. Also, it provides for the protection of women from violence stemming from such gender norms. Yet, the lived realities of women are frequently disconnected from this agenda. Nonetheless, it is the reality of the local that is crucial for the articulation, implementation and realization of women’s rights in general, and for the elimination of gender-based violence against women in particular. In this paper we discuss the transformation of sex roles and gender stereotyping with a view to realize women’s right to be free from gender-based violence. This paper is anchored in qualitative data collection undertaken in Jamaica and socio-legal research. Based on this research, 1) We explain the process of vernacularisation as a strategy that enables women’s human rights to hit the ground and benefit rights holders, and 2) We present a synergistic model for the implementation of Article 5 (a) CEDAW so that women’s right to be free from gender-based violence can be realized in a concrete national jurisdiction. This model is grounded in context-based demands and recommendations for social and cultural transformation as a remedy for the incidence of gender-based violence against women. Moreover, the synergistic model offers directions that have a general application for the implementation of CEDAW and Article 5 (a) CEDAW in particular, with a view to realize women’s right to be free from gender-based violence. The model is thus not only a conceptual tool of analysis, but also a prescriptive tool for action. It contributes to the work of both academics and practitioners, such as Governmental officials, and national and local civil society representatives. Overall, this paper contributes to understanding the process necessary to bridge that gap between women’s human rights norms and women’s life realities of discrimination and violence.

Keywords: CEDAW, gender-based violence against women, international human rights law, women’s rights implementation, the Caribbean

Procedia PDF Downloads 306

Authors: Nadezhda Kvatashidze

Abstract:

The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship

Procedia PDF Downloads 105