Search results for: science reporting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3267

Search results for: science reporting

3117 Measurement and Monitoring of Graduate Attributes via iCGPA Implementation and ACADEMIA Programming: UNIMAS Case Study

Authors: Shanti Faridah Salleh, Azzahrah Anuar, Hamimah Ujir, Rohana Sapawi, Wan Hashim Wan Ibrahim, Noraziah Abdul Wahab, Majina Sulaiman, Raudhah Ahmadi, Al-Khalid Othman, Johari Abdullah

Abstract:

Integrated Cumulative Grade Point Average or iCGPA is an evaluation and reporting system that represents a comprehensive development of students’ achievement in their academic programs. Universiti Malaysia Sarawak, UNIMAS has started its implementation of iCGPA in 2016. iCGPA is driven by the Outcome-Based Education (OBE) system that has been long integrated into the higher education in Malaysia. iCGPA is not only a tool to enhance the OBE concept through constructive alignment but it is also an integrated mechanism to assist various stakeholders in making decisions or planning for program improvement. The outcome of this integrated system is the reporting of students’ academic performance in terms of cognitive (knowledge), psychomotor (skills), and affective (attitude) of which the students acquire throughout the duration of their study. The iCGPA reporting illustrates the attainment of student’s attribute in the eight domains of learning outcomes listed in the Malaysian Qualifications Framework (MQF). This paper discusses on the implementation of iCGPA in UNIMAS on the policy and strategy to direct the whole university to implement the iCGPA. The steps and challenges in integrating the exsting Outcome-Based Education and utilising iCGPA as a tool to quantify the students’ achievement are also highlighted in this paper. Finally, the ACADEMIA system, which is a dedicated centralised program ensure the implementation of iCGPA is a success has been developed. This paper discusses the structure and the analysis of ACADEMIA program and concludes the analysis made on the improvement made on the implementation of constructive alignment in all 40 programs involves in iCGPA implementation.

Keywords: constructive alignment, holistic graduates, mapping of assessment, programme outcome

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3116 Developing an Indigenous Mathematics, Science and Technology Education Master’s Program: A Three Universities Collaboration

Authors: Mishack Thiza Gumbo

Abstract:

The participatory action research study reported in this paper aims to explore indigenous mathematics, science, and technology to develop an indigenous Mathematics, Science and Technology Education Master’s Programme ultimately. The study is based on an ongoing collaborative project between the Mathematics, Science and Technology Education Departments of the University of South Africa, University of Botswana and Chinhoyi University of Technology. The study targets the Mathematics, Science and Technology Education Master’s students and indigenous knowledge holders in these three contexts as research participants. They will be interviewed; documents of existing Mathematics, Science and Technology Education Master’s Programmes will be analysed; mathematics, science and technology-related artefacts will also be collected and analysed. Mathematics, Science, and Technology Education are traditionally referred to as gateway subjects because the world economy revolves around them. Scores of scholars call for the indigenisation of research and methodologies so that research can suit and advance indigenous knowledge and sustainable development. There are ethnomathematics, ethnoscience and ethnotechnology which exist in indigenous contexts such as blacksmithing, woodcarving, textile-weaving and dyeing, but the current curricula and research in institutions of learning reflect the Western notions of these subjects. Indigenisation of the academic programmecontributes toward the decolonisation of education. Hence, the development of an indigenous Mathematics, Science and Technology Education Master’s Programme, which will be jointly offered by the three universities mentioned above, will contribute to the transformation of higher education in this sense.

Keywords: indigenous, mathematics, science, technology, master's program, universities, collaboration

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3115 Teaching Science Content Area Literacy to 21st Century Learners

Authors: Melissa C. Ingram

Abstract:

The use of new literacies within science classrooms needs to be balanced by teachers to both teach different forms of communication while assessing content area proficiency. Using new literacies such as Twitter and Facebook needs to be incorporated into science content area literacy studies in addition to continuing to use generally-accepted forms of scientific content area presentation, which include scientific papers and textbooks. The research question this literature review seeks to answer is “What are some ways in which new forms of literacy are better suited to teach scientific content area literacy to 21st Century learners?” The research question is addressed through a literature review that highlights methods currently being used to educate the next wave of learners in the world of science content area literacy. Both temporal discourse analysis (TDA) and critical discourse analysis (CDA) were used to determine the need to use new literacies to teach science content area literacy. Increased use of digital technologies and a change in science content area pedagogy were explored.

Keywords: science content area literacy, new literacies, critical discourse analysis, temporal discourse analysis

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3114 Comparison Analysis of Science and Technology Council between Korea, USA, and Japan

Authors: Daekook Kang, Wooseok Jang, Jeonghwan Jeon

Abstract:

As Korea government has expanded the budget for the national research and development business, the need for the installation of institute taking a role of deliberation, coordination, and operation of research development business and its budget has been increased continuously. In response to the demands of the times, recently, the National Science & Technology Council (NSTC) was installed. However, to achieve a creative economy more efficiently, the fundamental introspection on the current state of the national administration system of science and technology in Korea should be needed. Accordingly, this study, firstly, analyzes the function and organizational structure of NSTC in Korea. Then, this study investigates the current state of the National Science and Technology Council in main world countries. Lastly, this study derives some implications based on the comparison analysis of the current state of the National Science and Technology Council between Korea and these countries. The present study will help in finding the way for the advancement of the NSTC in Korea.

Keywords: Comparison Analysis of Science & Technology Council (NSTC), CSTP, National Science & Technology Council in Korea, operating system of NSTC

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3113 An Approach for Ensuring Data Flow in Freight Delivery and Management Systems

Authors: Aurelija Burinskienė, Dalė Dzemydienė, Arūnas Miliauskas

Abstract:

This research aims at developing the approach for more effective freight delivery and transportation process management. The road congestions and the identification of causes are important, as well as the context information recognition and management. The measure of many parameters during the transportation period and proper control of driver work became the problem. The number of vehicles per time unit passing at a given time and point for drivers can be evaluated in some situations. The collection of data is mainly used to establish new trips. The flow of the data is more complex in urban areas. Herein, the movement of freight is reported in detail, including the information on street level. When traffic density is extremely high in congestion cases, and the traffic speed is incredibly low, data transmission reaches the peak. Different data sets are generated, which depend on the type of freight delivery network. There are three types of networks: long-distance delivery networks, last-mile delivery networks and mode-based delivery networks; the last one includes different modes, in particular, railways and other networks. When freight delivery is switched from one type of the above-stated network to another, more data could be included for reporting purposes and vice versa. In this case, a significant amount of these data is used for control operations, and the problem requires an integrated methodological approach. The paper presents an approach for providing e-services for drivers by including the assessment of the multi-component infrastructure needed for delivery of freights following the network type. The construction of such a methodology is required to evaluate data flow conditions and overloads, and to minimize the time gaps in data reporting. The results obtained show the possibilities of the proposing methodological approach to support the management and decision-making processes with functionality of incorporating networking specifics, by helping to minimize the overloads in data reporting.

Keywords: transportation networks, freight delivery, data flow, monitoring, e-services

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3112 Inadequate Intake of Energy and Nutrients: A Comparative Cross-Sectional Study Between Sport and Non-sport Science University Students of Southern Ethiopia

Authors: Beruk Berhanu Desalegn, Kebede Awgechew, Addisalem Mesfin

Abstract:

Introduction: This study aimed to investigate and compare the energy and selected nutrient intakes of sport science and non-sport science University students of Southern Ethiopia. Method: Multiple-day dietary data were collected from 166 university students (76 sport science and 90 non-sport sciences). Average daily energy and nutrient intake, and inadequate intakes were calculated using NutriSurvey (NS). Results: There were significant differences (p < 0.05) in the median intakes of energy, total carbohydrate, and vitamin B1 between female students from the sport science and non-sport science groups, but only the median intake of iron was significantly different (p < 0.05) between the male sport and non-sport science students’ group. The prevalence of inadequate intake of vitamin B1 were significantly (p<0.05) higher in the male and female from the non-sport science groups compared to the male and female students’ groups in the sport science, respectively. Whereas, the prevalence of inadequate iron intake by the male sport science students’ group was significantly (p<0.05) higher compared to their counterparts. Similarly, the prevalence of inadequate energy among the females from the sport science group was significantly (p<0.05) higher compared to the female students from the non-sport science department group. The prevalence of inadequate intakes of dietary energy, and the majority of the nutrients (protein, fat, vitamin A, B1, B2, and magnesium) were high (>50%) in selected University students. Conclusion: The energy and majority of nutrient intakes by the students in the selected universities of southern Ethiopia were sub-optimal. Therefore, activities that will improve the dietary intake of University students should include weekly meal plan revision considering their average recommended nutrient intake (RNI).

Keywords: dietary intake, sport science, University students, Ethiopia

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3111 Cross-Sectional Analysis of Sustainability Activities in the Pharmaceutical Companies

Authors: Kanika Saxena, Sunita Balani

Abstract:

Purpose - The aim of the study is to compare the reported sustainability activities in areas of emission, water management and gender equality, currently undertaken by the seven major pharmaceutical companies. Methodology: The published corporate sustainability activity reports for the year 2017 for seven pharmaceutical companies have been studied. The two main criteria for the inclusion of pharmaceutical companies in this study are that they are globally recognized and active in the field of sustainability reporting. Company’s actions and initiatives have been grouped under three categories: (i) Emissions (ii) Water management (iii) Gender Equality in terms of employee workforce. Findings: Based on the sustainability reports, quantification and grading of the companies showed interesting results. Johnson & Johnson and Bayer are leading their activities under emissions and water management categories. The number of activities under emission and water management in case of Eli Lily, Roche, Sanofi, Pfizer and GlaxoSmithKline were 19, 16, 16, 11 and 6 respectively. Johnson & Johnson and Eli Lily are leading in taking the initiatives to curb the problem of emissions as compared with other 5 companies. Under the category of gender equality in terms of employee workforce, Eli Lily is leading the group of sampled companies with 47% of women employee workforce globally followed by Sanofi with 46.2% (42.2% of managers) female employees. It has also been observed that in some of the reports, gender diversification in the workforce has not been mentioned though the total number of employees were mentioned. Conclusion: This study could serve as the informative material for future in-depth industry-specific studies in order to find out the participation of the pharmaceutical companies in the reporting of the sustainability activities especially in reference to emission, water management and gender equality in the workforce. In addition to it, this can be helpful as a reference point for other companies in the pharmaceutical sector who are yet to explore the field of sustainability initiatives and reporting. Due to the limited scope of this study, only seven major players of the pharmaceutical sector who are active in the field of sustainability have been considered.

Keywords: emission, gender equality workforce, pharmaceutical, sustainability, water management

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3110 Examining Gender Bias in the Sport Concussion Assessment Tool 3 (SCAT3): A Differential Item Functioning Analysis in NCAA Sports

Authors: Rachel M. Edelstein, John D. Van Horn, Karen M. Schmidt, Sydney N. Cushing

Abstract:

As a consequence of sports-related concussions, female athletes have been documented as reporting more symptoms than their male counterparts, in addition to incurring longer periods of recovery. However, the role of sex and its potential influence on symptom reporting and recovery outcomes in concussion management has not been completely explored. The present aims to investigate the relationship between female concussion symptom severity and the presence of assessment bias. The Sport Concussion Assessment Tool 3 (SCAT3), collected by the NCAA and DoD CARE Consortium, was quantified at five different time points post-concussion. N= 1,258 NCAA athletes, n= 473 female (soccer, rugby, lacrosse, ice hockey) and n=785 male athletes (football, rugby, lacrosse, ice hockey). A polytomous Item Response Theory (IRT) Graded Response Model (GRM) was used to assess the relationship between sex and symptom reporting. Differential Item Functioning (DIF) and Differential Group Functioning (DGF) were used to examine potential group-level bias. Interactions for DIF were utilized to explore the impact of sex on symptom reporting among NCAA male and female athletes throughout and after their concussion recovery. DIF was significantly detected after B-H corrections displayed in limited items; however, one symptom, “Pressure in Head” (-0.29, p=0.04 vs -0.20, p =0.04), was statistically significant at both < 6 hours and 24-48 hours. Thus, implies that at < 6 hours, males were 29% less likely to indicate “Pressure in the Head” compared to female athletes and 20% less likely at 24-48 hours. Overall, the DGF suggested significant group differences, suggesting that male athletes might be at a higher risk for returning to play prematurely (logits = -0.38, p < 0.001). However, after analyzing the SCAT 3, a clinically relevant trend was discovered. Twelve out of the twenty-two symptoms suggest higher difficulty in female athletes within three or more of the five-time points. These symptoms include Balance Problems, Blurry Vision, Confusion, Dizziness, Don’t Feel Right, Feel in Fog, Feel Slow Down, Low Energy, Neck Pain, Sensitivity to Light, Sensitivity to Noise, Trouble Falling Asleep. Despite a lack of statistical significance, this tendency is contrary to current literature stating that males may be unclear on symptoms, but females may be more honest in reporting symptoms. Further research, which includes possible modifying socioecological factors, is needed to determine whether females may consistently experience more symptoms and require longer recovery times or if, parsimoniously, males tend to present their symptoms and readiness for play differently than females. Such research will help to improve the validity of current assumptions concerning male as compared to female head injuries and optimize individualized treatments for sports-related head injuries.

Keywords: female athlete, sports-related concussion, item response theory, concussion assessment

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3109 Developmental Trajectories of Distress and Suicide Risk Following Exposure to Military Sexual Trauma in US Military Service Members

Authors: Rebecca K. Blais, Lindsey Monteith, Hallie Tannahill

Abstract:

Military sexual trauma (MST) includes sexual harassment or assault that occurred during military service. Studies conducted to date on the association of MST with mental health and suicide outcomes are generally circumscribed to either active duty or veteran samples, precluding a thorough analysis of developmental trajectories of distress following MST within the context of ongoing (vs. discharged from) military service. The Military Social Science Laboratory has collected data on mixed service samples of men and women service members, addressing this important literature gap. The purpose of this study was to examine the association of MST, suicide risk, PTSD, depression, alcohol use, and posttraumatic cognitions using two separate samples, which collectively allow for a comprehensive examination of the development of distress following MST. The first sample consisted of 1389 men and women service members and veterans with varying levels of MST severity, including no MST, harassment-only MST, and assault MST. The second sample consisted of 400 men and women service members, all reporting the highest severity of MST, assault MST. In both samples, roughly half reported being discharged from service. Participants completed self-report measures of MST exposure severity, suicide ideation, suicide risk, PTSD, depression, alcohol misuse, and posttraumatic cognitions, as well as perceptions of how the military responded to their MST. Relative to those still serving in the US military, veterans were more likely to endorse suicidal ideation, higher PTSD symptoms, and higher depression symptoms if they felt the military mishandled their experience of MST (referred to as perceived institutional betrayal). However, among those reporting the most severe MST, veterans reported lower alcohol misuse and more adaptive posttraumatic cognitions. These findings suggest that those separated from the military experience different posttraumatic aftermath following MST relative to those who are currently serving in the military. Such findings suggest critical differences in the developmental trajectory of distress, necessitating different interventions to successfully reduce distress and dysfunction. Additional analyses will explore the impact of gender on these associations and explore full mechanistic models of distress grouped by discharged status.

Keywords: military sexual trauma, PTSD, suicide, developmental trajectories, depression

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3108 Students’ Perspectives on Learning Science Education amidst COVID-19

Authors: Rajan Ghimire

Abstract:

One of the diseases caused by the coronavirus shook the whole world. This situation challenged the education system across the world and compelled educators to shift to an online mode of teaching. Many academic institutions that were persistent to keep their traditional pedagogical approach were also forced to change their teaching methods. This study aims to assess science education students' experiences and perceptions of this global issue, especially on the science teaching and learning process. The study is based on qualitative research and through in-depth interviews with respondents and data is analyzed. Online distance teaching and learning processes meet the requirements of students who cannot or prefer not to participate in conventional classroom settings. But there are some challenges for the students and teachers in the science teaching learning process. This study recommends some points to all stakeholders.

Keywords: electronic devices, internet, online and distance learning, science education, educational policy

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3107 Data Quality and Associated Factors on Regular Immunization Programme at Ararso District: Somali Region- Ethiopia

Authors: Eyob Seife, Molla Alemayaehu, Tesfalem Teshome, Bereket Seyoum, Behailu Getachew

Abstract:

Globally, immunization averts between 2 and 3 million deaths yearly, but Vaccine-Preventable Diseases still account for more in Sub-Saharan African countries and takes the majority of under-five deaths yearly, which indicates the need for consistent and on-time information to have evidence-based decision so as to save lives of these vulnerable groups. However, ensuring data of sufficient quality and promoting an information-use culture at the point of collection remains critical and challenging, especially in remote areas where the Ararso district is selected based on a hypothesis of there is a difference in reported and recounted immunization data consistency. Data quality is dependent on different factors where organizational, behavioral, technical and contextual factors are the mentioned ones. A cross-sectional quantitative study was conducted on September 2022 in the Ararso district. The study used the world health organization (WHO) recommended data quality self-assessment (DQS) tools. Immunization tally sheets, registers and reporting documents were reviewed at 4 health facilities (1 health center and 3 health posts) of primary health care units for one fiscal year (12 months) to determine the accuracy ratio, availability and timeliness of reports. The data was collected by trained DQS assessors to explore the quality of monitoring systems at health posts, health centers, and at the district health office. A quality index (QI), availability and timeliness of reports were assessed. Accuracy ratios formulated were: the first and third doses of pentavalent vaccines, fully immunized (FI), TT2+ and the first dose of measles-containing vaccines (MCV). In this study, facility-level results showed poor timeliness at all levels and both over-reporting and under-reporting were observed at all levels when computing the accuracy ratio of registration to health post reports found at health centers for almost all antigens verified. A quality index (QI) of all facilities also showed poor results. Most of the verified immunization data accuracy ratios were found to be relatively better than that of quality index and timeliness of reports. So attention should be given to improving the capacity of staff, timeliness of reports and quality of monitoring system components, namely recording, reporting, archiving, data analysis and using information for decisions at all levels, especially in remote and areas.

Keywords: accuracy ratio, ararso district, quality of monitoring system, regular immunization program, timeliness of reports, Somali region-Ethiopia

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3106 Consequences to Financial Reporting by Implementing Sri Lanka Financial Reporting Standard 13 on Measuring the Fair Value of Financial Instruments: Evidence from Three Sri Lankan Organizations

Authors: Nayoma Ranawaka

Abstract:

The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

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3105 Empirical Analysis of the Relationship between Voluntary Accounting Disclosures and Mongolian Stock Exchange Listed Companies’ Characteristics

Authors: Ernest Nweke

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

Keywords: accounting, auditing, corporate disclosure, listed firms

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3104 A Posterior Predictive Model-Based Control Chart for Monitoring Healthcare

Authors: Yi-Fan Lin, Peter P. Howley, Frank A. Tuyl

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Quality measurement and reporting systems are used in healthcare internationally. In Australia, the Australian Council on Healthcare Standards records and reports hundreds of clinical indicators (CIs) nationally across the healthcare system. These CIs are measures of performance in the clinical setting, and are used as a screening tool to help assess whether a standard of care is being met. Existing analysis and reporting of these CIs incorporate Bayesian methods to address sampling variation; however, such assessments are retrospective in nature, reporting upon the previous six or twelve months of data. The use of Bayesian methods within statistical process control for monitoring systems is an important pursuit to support more timely decision-making. Our research has developed and assessed a new graphical monitoring tool, similar to a control chart, based on the beta-binomial posterior predictive (BBPP) distribution to facilitate the real-time assessment of health care organizational performance via CIs. The BBPP charts have been compared with the traditional Bernoulli CUSUM (BC) chart by simulation. The more traditional “central” and “highest posterior density” (HPD) interval approaches were each considered to define the limits, and the multiple charts were compared via in-control and out-of-control average run lengths (ARLs), assuming that the parameter representing the underlying CI rate (proportion of cases with an event of interest) required estimation. Preliminary results have identified that the BBPP chart with HPD-based control limits provides better out-of-control run length performance than the central interval-based and BC charts. Further, the BC chart’s performance may be improved by using Bayesian parameter estimation of the underlying CI rate.

Keywords: average run length (ARL), bernoulli cusum (BC) chart, beta binomial posterior predictive (BBPP) distribution, clinical indicator (CI), healthcare organization (HCO), highest posterior density (HPD) interval

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3103 The Truism of the True and Fair View of Auditor’s Report

Authors: Ofuan James Ilaboya, Okhae J. Ibhadode

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The objective of this paper is to theoretically examine the truism of the “true and fair view” in the context of financial reporting. The paper examines the concepts such as true, fair, true and fair view, problems of true and fair view, the origin/history of true and fair view, review of attributes and key issues relating to true and fair view. The methodological approach adopted in this paper is library-based research, focusing on the review of relevant and related extant literature. The findings based on the review of relevant and related literature is suggestive of the fact that the true and fair concept in financial reporting environment is contentious. The study concludes that given the circumstances as chronicled on this paper, it is evident that the truism of the true and fair view of the auditor’s opinion is under serious threat. The way forward may be for the auditor to certify the accuracy and the correctness of the financial statement. While this position being canvassed here may help to substantially bridge the age-long expectation gap, it may as well require an upward review of the current audit fee structure in order to be able to operationalize the onerous task of certifying the accuracy and correctness of the financial statement. This position is contentious and will require a robust consideration which is not within the purview of the present review.

Keywords: fiduciary duty, financial statement, true and correct, true and fair

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3102 Sustainability Reporting and Performances of the Companies in the Istanbul Stock Exchange Sustainability Index

Authors: Zeynep Şahin, Züleyha Yılmaz, Fikret Çankaya

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In today's business world, in which it is difficult to survive, the economic life of products, services or knowledge is considerably reduced. Competitors produce similar products or extra-featured ones instantly. In this environment, the contribution of companies to the social and economic environment is a preferred criterion by consumers alongside products or services. Therefore, consumers need to obtain more detailed information about companies. Besides, this drastic change in the market encourages companies to become sustainable. Sustainable business means the company puts consumed products back. Corporate sustainability, corresponds to sustainability at the level of the company, and gives equal importance to company growth and profitability together with environmental and social issues. The BIST Sustainability Index started to be calculated by the Istanbul Stock Exchange (BIST) in 2014 to evaluate the sustainability performance of companies in Turkey. The main objective of this study is to present the importance of sustainability reports in Turkey. To this aim, the performances of 15 companies in the BIST Sustainability Index were compared the periods before and after entering the index. On the other hand, sustainability reporting practices should be encouraged to increase studies on this issue. In this context, to remain on the agenda of the issue is a further objective of this study. To achieve these objectives, the financial data of the companies in the period before and after entering to the BIST Sustainability Index were analyzed using t-test in Statistical Package for the Social Sciences (SPSS) package. The results of the study showed that no significant difference between the performances of the companies in terms of the net profit margin, the return on assets and equity capital in these periods could be found. Therefore, it can be said that insufficient importance is given to sustainability issues in Turkey. The reasons for this situation might be considered as a lack of awareness due to the recent introduction and calculation of the index. It is expected that the awareness of firms and investors about sustainability will increase, and that they will demonstrate the necessary importance to this issue over time.

Keywords: sustainability reporting, sustainability index, firm performance, BIST sustainability index

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3101 Raising the Property Provisions of the Topographic Located near the Locality of Gircov, Romania

Authors: Carmen Georgeta Dumitrache

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Measurements of terrestrial science aims to study the totality of operations and computing, which are carried out for the purposes of representation on the plan or map of the land surface in a specific cartographic projection and topographic scale. With the development of society, the metrics have evolved, and they land, being dependent on the achievement of a goal-bound utility of economic activity and of a scientific purpose related to determining the form and dimensions of the Earth. For measurements in the field, data processing and proper representation on drawings and maps of planimetry and landform of the land, using topographic and geodesic instruments, calculation and graphical reporting, which requires a knowledge of theoretical and practical concepts from different areas of science and technology. In order to use properly in practice, topographical and geodetic instruments designed to measure precise angles and distances are required knowledge of geometric optics, precision mechanics, the strength of materials, and more. For processing, the results from field measurements are necessary for calculation methods, based on notions of geometry, trigonometry, algebra, mathematical analysis and computer science. To be able to illustrate topographic measurements was established for the lifting of property located near the locality of Gircov, Romania. We determine this total surface of the plan (T30), parcel/plot, but also in the field trace the coordinates of a parcel. The purpose of the removal of the planimetric consisted of: the exact determination of the bounding surface; analytical calculation of the surface; comparing the surface determined with the one registered in the documents produced; drawing up a plan of location and delineation with closeness and distance contour, as well as highlighting the parcels comprising this property; drawing up a plan of location and delineation with closeness and distance contour for a parcel from Dave; in the field trace outline of plot points from the previous point. The ultimate goal of this work was to determine and represent the surface, but also to tear off a plot of the surface total, while respecting the first surface condition imposed by the Act of the beneficiary's property.

Keywords: topography, surface, coordinate, modeling

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3100 Investigation of Information Security Incident Management Based on International Standard ISO/IEC 27002 in Educational Hospitals in 2014

Authors: Nahid Tavakoli, Asghar Ehteshami, Akbar Hassanzadeh, Fatemeh Amini

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Introduction: The Information security incident management guidelines was been developed to help hospitals to meet their information security event and incident management requirements. The purpose of this Study was to investigate on Information Security Incident Management in Isfahan’s educational hospitals in accordance to ISO/IEC 27002 standards. Methods: This was a cross-sectional study to investigate on Information Security Incident Management of educational hospitals in 2014. Based on ISO/IEC 27002 standards, two checklists were applied to check the compliance with standards on Reporting Information Security Events and Weakness and Management of Information Security Incidents and Improvements. One inspector was trained to carry out the assessments in the hospitals. The data was analyzed by SPSS. Findings: In general the score of compliance Information Security Incident Management requirements in two steps; Reporting Information Security Events and Weakness and Management of Information Security Incidents and Improvements was %60. There was the significant difference in various compliance levels among the hospitals (p-valueKeywords: information security incident management, information security management, standards, hospitals

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3099 A Reflection on the Professional Development Journey of Science Educators

Authors: M. Shaheed Hartley

Abstract:

Science and mathematics are regarded as gateway subjects in South Africa as they are the perceived route to careers in science, engineering, technology and mathematics (STEM). One of the biggest challenges that the country faces is the poor achievement of learners in these two learning areas in the external high school exit examination. To compound the problem many national and international benchmark tests paint a bleak picture of the state of science and mathematics in the country. In an attempt to address this challenge, the education department of the Eastern Cape Province invited the Science Learning Centre of the University of the Western Cape to provide training to their science teachers in the form of a structured course conducted on a part-time basis in 2010 and 2011. The course was directed at improving teachers’ content knowledge, pedagogical strategies and practical and experimental skills. A total of 41 of the original 50 science teachers completed the course and received their certificates in 2012. As part of their continuous professional development, 31 science teachers enrolled for BEd Hons in science education in 2013 and 28 of them completed the course in 2014. These students graduated in 2015. Of the 28 BEd Hons students who completed the course 23 registered in 2015 for Masters in Science Education and were joined by an additional 3 students. This paper provides a reflection by science educators on the training, supervision and mentorship provided to them as students of science education. The growth and development of students through their own reflection and understanding as well as through the eyes of the lecturers and supervisors that took part in the training provide the evaluation of the professional development process over the past few years. This study attempts to identify the merits, challenges and limitations of this project and the lessons to be learnt on such projects. It also documents some of the useful performance indicators with a view to developing a framework for good practice for such programmes.

Keywords: reflection, science education, professional development, rural schools

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3098 Advantages and Disadvantages of Socioscientific Issue Based Instruction in Science Classrooms: Pre-Service Science Teachers' Views

Authors: Aysegul Evren Yapicioglu

Abstract:

The social roles and responsibilities expected from citizens are increasing due to changing global living conditions. Science education is expected to prepare conscious and sensitive students. Because today’s students are the adults of future. Precondition of this task is Teacher Education. In the past decade, one of the most important research field is socioscientific issues. This study deals with advantages and disadvantages of socioscientific issue based instruction in science classroom according to pre-service science teachers’ views. A case study approach that is one of the qualitative research design was used to explore their views. Fourteen pre-service science teachers participated to instruction process. Dolphinariums, Kyoto Protocol, genetically modified organisms, recyclable black bags’ benefits and damages, genetic tests, alternative energy sources and organ donation are examples of socioscientific issues, which were taught through activities in a special teaching course. Diaries and focus group interview were used as data collection tools. As a result of the study, the advantages of socioscientific issue based instruction in science classroom comprise of six sub-categories which are multi-skilling, social awareness development of thinking, meaningful learning, character and professional development, contribution of scientific literacy whereas disadvantages of this instruction process are challenges teachers and students, limitations of teaching and learning process in pre-service science teachers’ perspectives. Finally, this study contributes to science teachers and researchers to overcome disadvantages and benefit from the advantage of socioscientific issue based instruction in science classroom.

Keywords: science education, socioscientific issues, socioscientific issue based instruction, pre-service science teacher

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3097 Strategies for Achieving Application of Science in National Development

Authors: Orisakwe Chimuanya Favour Israel

Abstract:

In a world filled with the products of scientific inquiry, scientific literacy has become a necessity for everyone because it is indispensable to achieving technological development of any nation. Everyone needs to use scientific information to make choices that arise every day. Everyone needs to be able to engage intelligently in public discourse and debate about important issues that involves science and technology. And everyone deserves to share in the excitement and personal fulfillment that can come from -understanding and learning about the natural world. No doubt that industrialized countries have, through their control of science and technology education, developed the potential to increase production, and to improve the standard of living of their people. The main thrust of this paper therefore, is to present an overview of science education, strategies for achieving application of science in national development, such as teaching science with the right spirit of inquiry. Also, the paper discussed three research models that can help in national development and suggests the best out of the three which is more realistic for a developing country like ours (Nigeria) to follow for a sustainable national development and finally suggests some key ways of solving problems of development.

Keywords: scientific inquiry, scientific literacy, strategies, sustainable national development

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3096 A Review on Intelligent Systems for Geoscience

Authors: R Palson Kennedy, P.Kiran Sai

Abstract:

This article introduces machine learning (ML) researchers to the hurdles that geoscience problems present, as well as the opportunities for improvement in both ML and geosciences. This article presents a review from the data life cycle perspective to meet that need. Numerous facets of geosciences present unique difficulties for the study of intelligent systems. Geosciences data is notoriously difficult to analyze since it is frequently unpredictable, intermittent, sparse, multi-resolution, and multi-scale. The first half addresses data science’s essential concepts and theoretical underpinnings, while the second section contains key themes and sharing experiences from current publications focused on each stage of the data life cycle. Finally, themes such as open science, smart data, and team science are considered.

Keywords: Data science, intelligent system, machine learning, big data, data life cycle, recent development, geo science

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3095 Environmental Teachers’ Perceptions about Science-Technology-Society (STS) Education

Authors: Christiana Fwenji Zumyil, Toma Maina Antip

Abstract:

Environmental Science subject is currently not an independent subject taught in secondary schools in Nigeria like Biology, Agricultural Science, Chemistry, Geography and other subjects that students take final exams (West Africa Examination Council, WAEC, National Examination Council, NEC, National Board for Technical Education, NABTED)., on it but its elements/topics/contents are integrated into the curriculum of the subjects mentioned, and because of that, it becomes difficult to know what should be taught and how it should be taught. Currently, it is still difficult to implement student-centered strategies in the classroom. Through this study, we sought to diagnose the difficulties, advantages and perceptions that Environmental Teachers experience when conceiving and implementing Science-Technology-Society (STS) strategies in SS2 classes at the Secondary Education level. Four semi-structured interviews were conducted with Secondary School Environmental Teachers. Despite the difficulties found, the advantages, the motivation and the involvement of the students that this teaching perspective enables to lead the teacher to continue developing and implementing STS strategies in the classroom.

Keywords: environment, science, technology, society, science-technology-society, science education, secondary teaching

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3094 Students’ Satisfaction towards Science Project Subjects Based on Education Quality Assurance

Authors: Satien Janpla, Radasa Pojard

Abstract:

The objective of this study is to study bachelor's degree students’ satisfaction towards the course of Science Project based on education quality assurance. It is a case study of the Faculty of Science and Technology, Suan Sunandha Rajabhat University. The findings can be used as a guideline for analysis and revision of the content and the teaching/learning process of the subject. Moreover, other interesting factors such as teaching method can be developed based on education quality assurance. Population in this study included 267 students in year 3 and year 4 of the Faculty of Science and Technology, Suan Sunandha Rajabhat University who registered in the subject of Science Project in semester 1/2556. The research tool was a questionnaire and the research statistics included arithmetic mean and SD. The results showed that the study of bachelor degree students’ satisfaction towards the subject of Science Project based on education quality assurance reported high satisfaction with the average of 3.51. Students from different departments showed no difference in their satisfaction.

Keywords: satisfaction, science project subject, education quality assurance, students

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3093 Promoting Stem Education and a Cosmic Perspective by Using 21st Century Science of Learning

Authors: Rohan Roberts

Abstract:

The purpose of this project was to collaborate with a group of high-functioning, more-able students (aged 15-18) to promote STEM Education and a love for science by bringing a cosmic perspective into the classroom and high school environment. This was done using 21st century science of learning, a focus on the latest research on Neuroeducation, and modern pedagogical methods based on Howard Gardner's theory of Multiple Intelligences, Bill Lucas’ theory of New Smarts, and Sir Ken Robinson’s recommendations on encouraging creativity. The result was an increased sense of passion, excitement, and wonder about science in general, and about the marvels of space and the universe in particular. In addition to numerous unique and innovative science-based initiatives, clubs, workshops, and science trips, this project also saw a marked rise in student-teacher collaboration in science learning and in student engagement with the general public through the press, social media, and community-based initiatives. This paper also outlines the practical impact that bringing a cosmic perspective into the classroom has had on the lives, interests, and future career prospects of the students involved in this endeavour.

Keywords: cosmic perspective, gifted and talented, neuro-education, STEM education

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3092 Rethinking: Training Needs of Secondary School Teachers in Pakistan

Authors: Sidra Rizwan

Abstract:

The article focuses on the training needs of secondary school teachers related to the knowledge component of instructional planning and strategies as stated in the National professional standards for teachers in Pakistan. The study aimed to determine the training needs of secondary school teachers on different aspects of knowledge & understanding component of instructional planning and strategies. The target population of the study was the secondary school teachers across Pakistan. For this purpose, a sample of 400 secondary school teachers was selected through multistage sampling from all the four provinces and Federal capital area. Survey method was adopted to assess the training needs by using a self reporting tool. The tool helped to gauge the training needs through indirect inventory questions as well as a ranking list in which the respondents themselves prioritized their training areas. The results showed variation between the direct and indirect reporting of the teachers on the basis of which it was concluded that the secondary school teachers needed awareness about the knowledge component of instructional planning and strategies in order to redefine their actual training needs. The researcher further identified the training needs of secondary school teachers within each province and Islamabad capital territory; including an analysis of variations between strata. As teachers are considered agents of change, their training according to the professional standards should provide a solid base for “rethinking education”.

Keywords: training needs, secondary school teachers, instructional planning & strategies, knowledge & understanding

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3091 Neuroanatomical Specificity in Reporting & Diagnosing Neurolinguistic Disorders: A Functional & Ethical Primer

Authors: Ruairi J. McMillan

Abstract:

Introduction: This critical analysis aims to ascertain how well neuroanatomical aetiologies are communicated within 20 case reports of aphasia. Neuroanatomical visualisations based on dissected brain specimens were produced and combined with white matter tract and vascular taxonomies of function in order to address the most consistently underreported features found within the aphasic case study reports. Together, these approaches are intended to integrate aphasiological knowledge from the past 20 years with aphasiological diagnostics, and to act as prototypal resources for both researchers and clinical professionals. The medico-legal precedent for aphasia diagnostics under Canadian, US and UK case law and the neuroimaging/neurological diagnostics relative to the functional capacity of aphasic patients are discussed in relation to the major findings of the literary analysis, neuroimaging protocols in clinical use today, and the neuroanatomical aetiologies of different aphasias. Basic Methodology: Literature searches of relevant scientific databases (e.g, OVID medline) were carried out using search terms such as aphasia case study (year) & stroke induced aphasia case study. A series of 7 diagnostic reporting criteria were formulated, and the resulting case studies were scored / 7 alongside clinical stroke criteria. In order to focus on the diagnostic assessment of the patient’s condition, only the case report proper (not the discussion) was used to quantify results. Statistical testing established if specific reporting criteria were associated with higher overall scores and potentially inferable increases in quality of reporting. Statistical testing of whether criteria scores were associated with an unclear/adjusted diagnosis were also tested, as well as the probability of a given criterion deviating from an expected estimate. Major Findings: The quantitative analysis of neuroanatomically driven diagnostics in case studies of aphasia revealed particularly low scores in the connection of neuroanatomical functions to aphasiological assessment (10%), and in the inclusion of white matter tracts within neuroimaging or assessment diagnostics (30%). Case studies which included clinical mention of white matter tracts within the report itself were distributed among higher scoring cases, as were case studies which (as clinically indicated) related the affected vascular region to the brain parenchyma of the language network. Concluding Statement: These findings indicate that certain neuroanatomical functions are integrated less often within the patient report than others, despite a precedent for well-integrated neuroanatomical aphasiology also being found among the case studies sampled, and despite these functions being clinically essential in diagnostic neuroimaging and aphasiological assessment. Therefore, ultimately the integration and specificity of aetiological neuroanatomy may contribute positively to the capacity and autonomy of aphasic patients as well as their clinicians. The integration of a full aetiological neuroanatomy within the reporting of aphasias may improve patient outcomes and sustain autonomy in the event of medico-ethical investigation.

Keywords: aphasia, language network, functional neuroanatomy, aphasiological diagnostics, medico-legal ethics

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3090 Comparative Canadian Online News Coverage Analysis of Sex Trafficking Reported Cases in Ontario, and Nova Scotia

Authors: Alisha Fisher

Abstract:

Sex trafficking is a worldwide crisis that requires trauma-informed and survivor-centered media attention to accurate disseminate information. Much of the previous literature on sex trafficking tends to focus on the frequency of incidents, intervention, and support strategies for survivors, with few of them looking to how the media is conducting their reporting on sex trafficking cases to the public. Utilizing data of reports from the media of cases of sex trafficking in the two Canadian provinces with the highest cases of sex trafficking, Ontario and Nova Scotia, the authors sought to analyze the similarities and differences of how sex trafficking cases were being reported. A total of twenty articles were examined, with ten based within the province of Ontario and the remaining ten from the province of Nova Scotia. The authors coded in two processes, first, who the article was about, and second, the framing and content inclusion. The results suggest that there is high usage and reliance of voices and images of authority, with male people of color being shown as the perpetrators and white women being shown as the survivors. These findings can aid in the expansion of trauma-informed, survivor-centered media literacy of reports of sex trafficking to provide accurate insights and further developing robust methods to intersectional approaches to reporting cases of sex trafficking.

Keywords: sex trafficking, media coverage, Canada sex trafficking, content analysis

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3089 The Future Shrouded by the Ghost of History: Palestinian Science Fiction "The Key"

Authors: KongQue

Abstract:

Palestinian novelist Anwar Hamed’s work "The Key" is a science fiction that profoundly metaphors the Palestinian issue. In the novel, Anwar Hamed uses the "key", a popular symbol of Palestinian resistance culture, to symbolize the history of "Nakba" and the Palestinians' right to return, and uses the ghost lingering outside the door of the Israelis as a metaphor Palestinians and the Palestinian issue, for being covered, hidden, and turned a blind eye. Through the literary genre of science fiction, Anwar Hamed continues the literary tradition of Palestinian writers recreating the historical trauma of the Palestinians, explores the causes of the inability to communicate between Palestine and Israel, and attempts to reawaken concern over the plight of Palestinian refugees.

Keywords: palestine, key, science fiction, arabic literature

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3088 Critical Factors of IFRS Adoption in Bank Industries In Middle East Countries

Authors: Benjamin Bae

Abstract:

This study investigates the relationship between the adoption of International Financial Reporting Standards (IFRS) and the performance of banks in a number of Middle East countries. We examine whether performance levels and audit qualities play any role in adopting the International Financial Reporting Standards (IFRS) in Middle East banks. This study hypothesizes that, in general, banks with high performance and audit quality measures tend to adopt the IFRS than low-performing banks, as the adoption of a new standard takes lots of time and expenses, which could be an additional burden to them. The results show that three hypotheses are strongly supported whereas the cultural factor hypothesis is not. Banks with high ROA and ROE tend to adopt IFRS than low-performing banks. Big banks are also more likely to adopt IFRS than small or medium-sized banks. Contrary to the hypothesis, the Islamic bank status as a cultural factor has some positive impact on the adoption of the banks in the region. Overall, this research adds to our understanding of the bank’s performance. First, evidence on the relationship between the adoption of IFRS and the bank’s performance should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s performance measures.

Keywords: IFRS, financial performance, audit quality, culture, firm size

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