Search results for: top accounting journals

Authors: Maria Krambia-Kapardis, Andreas Kapardis

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The paper discusses regulatory and legislative measures implemented by various nations in an effort to avert another financial crisis. More specifically, to address the financial crisis, the European Commission followed the practice of other developed countries and implemented a European Economic Recovery Plan in an attempt to overhaul the regulatory and supervisory framework of the financial sector. In 2010 the Commission introduced the European Systemic Risk Board and in 2011 the European System of Financial Supervision. Some experts advocated that the type and extent of financial regulation introduced in the European crisis in the wake of the 2008 crisis has been excessive and counterproductive. In considering how different countries responded to the financial crisis, global regulators have shown a more focused commitment to combat industry misconduct and to pre-empt abusive behavior. Regulators have also increased funding and resources at their disposal; have increased regulatory fines, with an increasing trend towards action against individuals; and, finally, have focused on market abuse and market conduct issues. Financial regulation can be effected, first of all, through legislation. However, neither ex ante or ex post regulation is by itself effective in reducing systemic risk. Consequently, to avert a financial crisis, in their endeavor to achieve both economic efficiency and financial stability, governments need to balance the two approaches to financial regulation. Fiduciary duty is another means by which the behavior of actors in the financial world is constrained and, thus, regulated. Furthermore, fiduciary duties extend over and above other existing requirements set out by statute and/or common law and cover allegations of breach of fiduciary duty, negligence or fraud. Careful analysis of the etiology of the 2008 financial crisis demonstrates the great importance of corporate governance as a way of regulating boardroom behavior. In addition, the regulation of professions including accountants and auditors plays a crucial role as far as the financial management of companies is concerned. In the US, the Sarbanes-Oxley Act of 2002 established the Public Company Accounting Oversight Board in order to protect investors from financial accounting fraud. In most countries around the world, however, accounting regulation consists of a legal framework, international standards, education, and licensure. Accounting regulation is necessary because of the information asymmetry and the conflict of interest that exists between managers and users of financial information. If a holistic approach is to be taken then one cannot ignore the regulation of legislators themselves which can take the form of hard or soft legislation. The science of averting a financial crisis is yet to be perfected and this, as shown by the preceding discussion, is unlikely to be achieved in the foreseeable future as ‘disaster myopia’ may be reduced but will not be eliminated. It is easier, of course, to be wise in hindsight and regulating unreasonably risky decisions and unethical or outright criminal behavior in the financial world remains major challenges for governments, corporations, and professions alike.

Keywords: financial crisis, legislation, regulation, financial regulation

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Authors: Nurul Yusnita

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Many studies have been developed to help the students to get good achievement in English learning. They can be from the teaching method or psychological ones. One of the psychological studies in educational research is learning style. In some ways, learning style can affect the achievement of the students. This study aimed to examine 4 (four) learning styles and their relations to English achievement among the students learning English in Language Training Center of Universitas Muhammadiyah Yogyakarta (LTC UMY). The method of this study was descriptive analytical. The sample consisted of 39 Accounting students in LTC UMY. The data was collected through questionnaires with Likert-scale. The achievement was obtained from the grade of the students. To analyze the questionnaires and to see the relation between the learning styles and the student achievement, SPSS statistical software of correlational analysis was used. The result showed that both visual and auditory had the same percentage of 35.9% (14 students). 3 students (7.7%) had kinaesthetic learning style and 8 students (20.5%) had visual and auditory ones. Meanwhile, there were 5 students (12.8%) who had visual learning style could increase their grades. Only 1 student (2.5%) who had visual and auditory could improve his grade. Besides grade increase, there were also grade decrease. Students with visual, auditory, visual and auditory, and kinaesthetic learning styles were 3 students (7.7%), 5 students (12%), 4 students (10.2%) and 1 student (2.5%) respectively. In conclusion, there was no significant relationship between learning style and English achievement. Most of the good achievers were the students with visual and auditory learning styles and most of them preferred visual method. The implication is the teachers and material designers could improve their method through visual things to achieve effective English teaching learning.

Keywords: accounting students, English achievement, language training centre, learning styles

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Authors: Motaz Alshawwa

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This current study aims to know journalists' motives for dealing with electronic journalism more than paper journalism in Palestine. The participants of the study were (250) journalists. To achieve the study objective, a questionnaire was used that was composed of (18) questions. The results of the study showed that the motives dealing with electronic journalism were utilitarian motives that were represented by knowing the local news. We find a statistically significant relationship at the level of significance of 0.05 between the uses of electronic journalism and gender, and there are statistically significant differences at the level of 0.05 in the motives of dealing with electronic journalism. The study recommends the daily paper journals in Palestine should meet the various and different needs of the public.

Keywords: electronic journalism, journalist, paper journalism, utilitarian motives

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Authors: Hortènsia Curell, Ana Fernández-Montraveta

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This paper presents the creation, development, and analysis of a corpus designed to study the presence of attitude markers and author’s stance in research articles in two different areas of linguistics (theoretical linguistics and sociolinguistics). These two disciplines are expected to behave differently in this respect, given the disparity in their discursive conventions. Attitude markers in this work are understood as the linguistic elements (adjectives, nouns and verbs) used to convey the writer's stance towards the content presented in the article, and are crucial in understanding writer-reader interaction and the writer's position. These attitude markers are divided into three broad classes: assessment, significance, and emotion. In addition to them, we also consider first-person singular and plural pronouns and possessives, modal verbs, and passive constructions, which are other linguistic elements expressing the author’s stance. The corpus, Corpus of Attitude in Academic Writing (CAAW), comprises a collection of 21 articles, collected from six journals indexed in JCR. These articles were originally written in English by a single native-speaker author from the UK or USA and were published between 2022 and 2023. The total number of words in the corpus is approximately 222,400, with 106,422 from theoretical linguistics (Lingua, Linguistic Inquiry and Journal of Linguistics) and 116,022 from sociolinguistics journals (International Journal of the Sociology of Language, Language in Society and Journal of Sociolinguistics). Together with the corpus, we present the tool created for the creation and storage of the corpus, along with a tool for automatic annotation. The steps followed in the compilation of the corpus are as follows. First, the articles were selected according to the parameters explained above. Second, they were downloaded and converted to txt format. Finally, examples, direct quotes, section titles and references were eliminated, since they do not involve the author’s stance. The resulting texts were the input for the annotation of the linguistic features related to stance. As for the annotation, two articles (one from each subdiscipline) were annotated manually by the two researchers. An existing list was used as a baseline, and other attitude markers were identified, together with the other elements mentioned above. Once a consensus was reached, the rest of articles were annotated automatically using the tool created for this purpose. The annotated corpus will serve as a resource for scholars working in discourse analysis (both in linguistics and communication) and related fields, since it offers new insights into the expression of attitude. The tools created for the compilation and annotation of the corpus will be useful to study author’s attitude and stance in articles from any academic discipline: new data can be uploaded and the list of markers can be enlarged. Finally, the tool can be expanded to other languages, which will allow cross-linguistic studies of author’s stance.

Keywords: academic writing, attitude, corpus, english

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Authors: Olusola Abiodun Arinde

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This research work was prompted by the very important role e-commerce plays in every organization, be it private or public. The underlying objective of this study is to have a critical appraisal of the extent to which e-commerce impacts on organizational effectiveness. This research was carried out using Zenith Bank Plc as a case study. Relevant data were collected through structured questionnaire, oral interview, journals, newspapers, and textbooks. The data collected were analyzed and hypotheses were tested. Based on the result of the hypotheses, it was observed that e-commerce is significant to every organization. Through e-commerce, fast services delivery would be guaranteed to customers, this would lead to higher productivity and profit for organizations. E-commerce should be managed in such a way that it does not alienate customers; it should also prevent enormous risks that are associated with e-commerce.

Keywords: e-commerce, fast service, productivity, profit

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Authors: Onur Kaya, Ilknur Tukenmez

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In this study, we consider vehicle routing problems on networks with alternative direct links between nodes, and we analyze a multi-objective problem considering the financial, environmental and social objectives in this context. In real life, there might exist several alternative direct roads between two nodes, and these roads might have differences in terms of their lengths and durations. For example, a road might be shorter than another but might require longer time due to traffic and speed limits. Similarly, some toll roads might be shorter or faster but require additional payment, leading to higher costs. We consider such alternative links in our problem and develop a mixed integer linear programming model that determines which alternative link to use between two nodes, in addition to determining the optimal routes for different vehicles, depending on the model objectives and constraints. We consider the minimum cost routing as the financial objective for the company, minimizing the CO2 emissions and gas usage as the environmental objectives, and optimizing the driver working conditions/working hours, and minimizing the risks of accidents as the social objectives. With these objective functions, we aim to determine which routes, and which alternative links should be used in addition to the speed choices on each link. We discuss the results of the developed vehicle routing models and compare their results depending on the system parameters.

Keywords: vehicle routing, alternative links between nodes, mixed integer linear programming, triple bottom line accounting

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Authors: Zeeshan Khan, Faisal Nouroz, Shumaila Noureen

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European or common rabbit (Oryctolagus cuniculus) belongs to class Mammalia, order Lagomorpha of family Leporidae. They are distributed worldwide and are native to Europe (France, Spain and Portugal) and Africa (Morocco and Algeria). LTR retrotransposons are major Class I mobile genetic elements of eukaryotic genomes and play a crucial role in genome expansion, evolution and diversification. They were mostly annotated in various genomes by conventional approaches of homology searches, which restricted the annotation of novel elements. Present work involved de novo identification of LTR retrotransposons by LTR_FINDER in haploid genome of rabbit (2247.74 Mb) distributed in 22 chromosomes, of which 7,933 putative full-length or partial copies were identified containing 69.38 Mb of elements, accounting 3.08% of the genome. Highest copy numbers (731) were found on chromosome 7, followed by chromosome 12 (705), while the lowest copy numbers (27) were detected in chromosome 19 with no elements identified from chromosome 21 due to partially sequenced chromosome, unidentified nucleotides (N) and repeated simple sequence repeats (SSRs). The identified elements ranged in sizes from 1.2 - 25.8 Kb with average sizes between 2-10 Kb. Highest percentage (4.77%) of elements was found in chromosome 15, while lowest (0.55%) in chromosome 19. The most frequent tRNA type was Arginine present in majority of the elements. Based on gained results, it was estimated that rabbit exhibits 15,866 copies having 137.73 Mb of elements accounting 6.16% of diploid genome (44 chromosomes). Further molecular analyses will be helpful in chromosomal localization and distribution of these elements on chromosomes.

Keywords: rabbit, LTR retrotransposons, genome, chromosome

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Authors: Chiang-Lead Woo

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In reply to serious environmental problems, the Taiwan government quickly adjusted some articles to suit the needs of environmental protection recently, such as the amendment to article 190-1 of the Taiwan Criminal Code. The transfer of legislation comes as an improvement which canceled the limitation of ‘endangering public safety’. At the same time, the article 190-1 goes from accumulative concrete offense to abstract crime of danger. Thus, the public looks forward to whether environmental crime following the imposition of fines or penalties works efficiently in anti-pollution by the deterrent effects. However, according to the addition to article 38-2 of the Taiwan Criminal Code, the confiscation system seems controversial legislation to restrain ill-gotten gains. Most prior studies focused on comparisons with the Administrative Penalty Law and the Criminal Code in environmental issue in Taiwan; recently, more and more studies emphasize calculations on ill-gotten gains. Hence, this paper try to examine the deterrent effect in environmental crime by economic analysis of law and environmental economics perspective. This analysis shows that only if there is an extremely high probability (equal to 100 percent) of an environmental crime case being prosecuted criminally by Taiwan Environmental Protection Agency, the deterrent effects will work. Therefore, this paper suggests deliberating the confiscation system from supplementing the System of Environmental and Economic Accounting, reasonable deterrent fines, input management, real-time system for detection of pollution, and whistleblower system, environmental education, and modernization of law.

Keywords: confiscation, ecosystem services, environmental crime, ill-gotten gains, the deterrent effect, the system of environmental and economic accounting

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Authors: G. A. Babalola, Yusuf Muhammad

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An analysis was carried out on 19,759 citations appended to the References Section of 881 research articles published in Bayero Journal of Pure and Applied Sciences. It was found that journals publications were the most cited source of information among pure and applied sciences scientists with 12,090 (61.2%). The study also revealed that researchers in the field of pure and applied sciences used very current and up to date information sources in writing theirs articles with 10,091 (51.1%) citations and an average mean 11.1 per article in the journal.

Keywords: citation analysis, BAJOPAS, journal article, Bayero University Kano, Nigeria

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Authors: Ainia Nurul Aqida

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Lead is one of the sources of air pollution. The use of lead on motor vehicle fuels resulted in the increasing contamination of lead in the air. The polluted air that has been inhaled by many people, especially guards and sellers of retail gasoline filling stations. The impact is increased levels of lead in blood. One result is an increase in blood pressure that causes hypertension. This research would like to know the relationship between blood lead levels in the incidence of hypertension in Indonesia. The method used in this study is a systematic review of the three journals have been published in the year 2007 to the year 2010 with the total sample is 312 samples. Odd ratio values obtained in the first article was OR = 6.50 pvalue = 0.000, CI = 95 % (2.89 to 14.60), and the second article was obtained OR 2.619 (95 % CI: 0.944 to 7.625) pvalue = 0.028, and the third article was obtained 0.002 r = 0.324 R2 = 10.5 %. Over all, there is a relationship between blood lead levels with the incidence of hypertension in Indonesia.

Keywords: lead, blood, air pollution, hypertension

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Authors: Lim Yi Wei

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Structural equation modelling (SEM) is well-known in statistics due to its flexibility and accessibility. It plays an increasingly important role in the development of the education field. The number of research publications using SEM in education has increased in recent decades. However, there is a lack of scientific review conducted on SEM in education. The purpose of this study is to investigate research trends related to SEM in education. The researcher will use Vosviewer, Datawrapper, and SciMAT to do bibliometric analysis on 5549 papers that have been published in the Scopus database in the last five years. The result will show the publication trends of the most cited documents, the top contributing authors, countries, institutions, and journals in the research field. It will also look at how they relate to each other in terms of co-citation, collaboration, and co-occurrence of keywords. This study will benefit researchers and practitioners by identifying research trends and the current state of SEM in education.

Keywords: structural equation modeling, education, bibliometric analysis, Vosviewer

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Authors: Milda Istiqomah

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

Keywords: terrorism, women, jihadi movement, case study

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Authors: A. Nicknam, N. Eftekhari, A. Mazarei, M. Ganjvar

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This article presents an alternative collapse capacity intensity measure in the three elements form which is influenced by the spectral ordinates at periods longer than that of the first mode period at near and far source sites. A parameter, denoted by β, is defined by which the spectral ordinate effects, up to the effective period (2T_1), on the intensity measure are taken into account. The methodology permits to meet the hazard-levelled target extreme event in the probabilistic and deterministic forms. A MATLAB code is developed involving OpenSees to calculate the collapse capacities of the 8 archetype RC structures having 2 to 20 stories for regression process. The incremental dynamic analysis (IDA) method is used to calculate the structure’s collapse values accounting for the element stiffness and strength deterioration. The general near field set presented by FEMA is used in a series of performing nonlinear analyses. 8 linear relationships are developed for the 8structutres leading to the correlation coefficient up to 0.93. A collapse capacity near field prediction equation is developed taking into account the results of regression processes obtained from the 8 structures. The proposed prediction equation is validated against a set of actual near field records leading to a good agreement. Implementation of the proposed equation to the four archetype RC structures demonstrated different collapse capacities at near field site compared to those of FEMA. The reasons of differences are believed to be due to accounting for the spectral shape effects.

Keywords: collapse capacity, fragility analysis, spectral shape effects, IDA method

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Authors: Boon Lee

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Research publication is an essential output of universities because it not only promotes university recognition, it also receives government funding. The history of university research culture has been one of ‘publish or perish’ and universities have consistently encouraged their academics and researchers to produce research articles in reputable journals in order to maintain a level of competitiveness. In turn, the United Kingdom (UK) government funding is determined by the number and quality of research publications. This paper aims to investigate on whether more government funding leads to more quality papers. To that end, the paper employs a Network DEA model to evaluate the UK higher education performance over a period. Sources of efficiency are also determined via second stage regression analysis.

Keywords: efficiency, higher education, network data envelopment analysis, universities

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Authors: Udeh Nneka Evelyn

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The shortcomings of traditional costing system, in terms of validity, accuracy, consistency and relevance increased the need for modern management accounting system. ABC (Activity-Based Costing) can be used as a modern tool for planning, control and decision making for management. Past studies on activity-based costing (ABC) system have focused on manufacturing firms thereby making the studies on service firms scanty to some extent. This paper reviewed the application and relevance of activity-based costing techniques in service oriented business organisations by employing a qualitative research method which relied heavily on literature review of past and current relevant articles focusing on activity-based costing (ABC). Findings suggest that ABC is not only appropriate for use in a manufacturing environment; it is also most appropriate for service organizations such as financial institutions, the healthcare industry, and government organizations. In fact, some banking and financial institutions have been applying the concept for years under other names. One of them is unit costing, which is used to calculate the cost of banking services by determining the cost and consumption of each unit of output of functions required to deliver the service. ABC in very basic terms may provide very good payback for businesses. Some of the benefits that relate directly to the financial services industry are: Identification of the most profitable customers; more accurate product and service pricing; increase product profitability; well-organized process costs.

Keywords: profitability, activity-based costing (ABC), management accounting, manufacture

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Authors: Sumaya Saqr

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Although many teachers regard academic research as the inclusive domain of academic researchers, teachers should contribute to the body of research guiding their own practice. Drawing on the qualitative analysis of 20 teachers’ reflection journals and interviews, this case study sheds light on the personal and professional benefits of teachers’ applications of collaborative action research in English language teaching context. The findings reveal that several aspects of teacher identity and classroom practice were changed. The present paper aspires to reveal the way in which collaborative action research process, as a learner-centered approach to staff development, would help teachers to become more independent and professionally autonomous and hence effecting change that is far greater than its initial purpose.

Keywords: change, collaborative action research, personal and professional benefits, professional development

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Authors: Rosaline Govender, Shubnam Rambharos

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Universities are, to a certain extent, the source of under-preparedness ideologically, structurally, and pedagogically, particularly since organizational cultures often alienate students by failing to enable epistemological access. This is evident in the unsustainably low graduation rates that characterize South African higher education, which indicate that under 30% graduate in minimum time, under two-thirds graduate within 6 years, and one-third have not graduated after 10 years. Although the statistics for the Faculty of Accounting and Informatics at the Durban University of Technology (DUT) in South Africa have improved significantly from 2019 to 2021, the graduation (32%), throughput (50%), and dropout rates (16%) are still a matter for concern as the graduation rates, in particular, are quite similar to the national statistics. For our students to succeed, higher education should take a multi-pronged approach to ensure student success, and student engagement is one of the ways to support our students. Student engagement depends not only on students’ teaching and learning experiences but, more importantly, on their social and academic integration, their sense of belonging, and their emotional connections in the institution. Such experiences need to challenge students academically and engage their intellect, grow their communication skills, build self-discipline, and promote confidence. The aim of this mixed methods study is to explore the multi-pronged nature of student success within the Faculty of Accounting and Informatics at DUT and focuses on the enabling and constraining factors of student success. The sources of data were the Mid-year student experience survey (N=60), the Hambisa Student Survey (N=85), and semi structured focus group interviews with first, second, and third year students of the Faculty of Accounting and Informatics Hambisa program. The Hambisa (“Moving forward”) focus area is part of the Siyaphumelela 2.0 project at DUT and seeks to understand the multiple challenges that are impacting student success which create a large “middle” cohort of students that are stuck in transition within academic programs. Using the lens of the sociocultural influences on student engagement framework, we conducted a thematic analysis of the two surveys and focus group interviews. Preliminary findings indicate that living conditions, choice of program, access to resources, motivation, institutional support, infrastructure, and pedagogical practices impact student engagement and, thus, student success. It is envisaged that the findings from this project will assist the university in being better prepared to enable student success.

Keywords: social and academic integration, socio-cultural influences, student engagement, student success

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Authors: Yusuf Sani Abubakar

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This paper investigates mechanisms of settlement of disputes at the Islamic Financial Institutions (IFIs). Dispute settlement at the Islamic Financial Institutions (IFIs) can be both through litigation as well as Alternative Dispute Resolution (ADR). The paper aims to investigate how disputes are settled at the Islamic Financial Institutions (IFIs), as it is natural to have disagreements between different parties involved in the business of Islamic Financial Institutions (IFIs). The paper adopts a qualitative methodology where the sources are taken from journals, books, websites etc. In analyzing the data obtained from the sources, content analysis will be used. In addition to writings on this topic by various writers, this paper will add to the literature and will recommend certain effective ways of solving disputes arising between parties participating in the business of Islamic Financial Institutions (IFIs).

Keywords: Islamic finance, dispute resolution, Islamic financial institutions, litigation

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Authors: Khalid Bashir, Hammad Zahid

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Most of the investors consider that economic and financial information is the most important at the time of making investment decisions. But it is not true, as in the past two decades, the Behavioral aspects and the behavioral biases have gained an important place in the decision-making process of an investor. This study is basically conducted on this fact. The purpose of this study is to examine the impact of behavioral factors on the decision-making of the individual real estate investor in Pakistan. Some important behavioral factors like overconfidence, anchoring, gambler’s fallacy, home bias, loss aversion, regret aversion, mental accounting, herding and representativeness are used in this study to find their impact on the psychology of individual investors. The targeted population is the real estate investor of Pakistan, and a sample of 650 investors is selected on the basis of convenience sampling technique. The data is collected through the questionnaire with a response rate of 46.15 %. Descriptive statistical techniques and SEM are used to analyze the data by using statistical software. The results revealed the fact that some behavioral factors have a significant impact on the decision-making of investors. Among all the behavioral biases, overconfidence, anchoring, gambler’s fallacy, loss aversion and representativeness have a significant positive impact on the decision-making of the individual investor, while the rest of biases like home bias, regret aversion, mental accounting, herding have less impact on the decision-making process of an individual.

Keywords: behavioral finance, anchoring, gambler’s fallacy, loss aversion

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Authors: Dike Ike

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Migrants foster innovation and economic development in host nations through their entrepreneurial activities. Female migrant entrepreneurship is gaining more attention from the research community, with several studies being conducted in the field. This paper presents a standalone (scoping) systematic literature review of academic literature related to female migrant entrepreneurship and focuses on their entrepreneurial experiences, strategies, outcomes, resources, and context. For this purpose, 13 articles published in research journals are studied based on their (a) objective, (b) research methods. Based on the review, several gaps in the literature were identified, and suggestions were made to fill the gaps in future research to expand the scientific knowledge on female migrant entrepreneurship.

Keywords: female migrant entrepreneurship, systematic literature review, female migrant entrepreneurship outcomes, female migrant entrepreneurship experiences, female migrant entrepreneurship strategies

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Authors: Bambi Ward

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Children of Holocaust survivors have been described as inheriting their parents’ trauma as a result of ‘vicarious memory’. The term refers to a process whereby second generation Holocaust survivors subconsciously remember aspects of Holocaust trauma, despite not having directly experienced it. This can occur even when there has been a conspiracy of silence in which survivors chose not to discuss the Holocaust with their children. There are still people born in various parts of the world such as Poland, Hungary, other parts of Europe, USA, Canada and Australia, who have only learnt of their Jewish roots as adults. This discovery may occur during a parent’s deathbed confession, or when an adult child is sorting through the personal belongings of a deceased family member. Some Holocaust survivors chose to deny their Jewish heritage and raise their children as Christians. Reasons for this decision include the trauma experienced during the Holocaust for simply being Jewish, the existence of anti-Semitism, and the desire to protect one’s self and one’s family. Although there has been considerable literature written about the transgenerational impact of trauma on children of Holocaust survivors, there has been little scholarly investigation into the effects of a hidden Jewish identity on these children. This paper presents a case study of an adult child of Hungarian Holocaust survivors who was raised as a Christian. At the age of eight she was told about her family’s Jewish background, but her parents insisted that she keep this a secret, even if asked directly. She honoured their request until she turned forty. By that time she had started the challenging process of reclaiming her Jewish identity. The paper outlines the tension between family loyalty and individual freedom, and discusses the role that art and art therapy played in assisting the subject of the case study to reclaim her Jewish identity and commence writing a memoir about her spiritual journey. The main methodology used in this case study is creative practice-led research. Particular attention is paid to the utilisation of an autoethnographic approach. The autoethnographic tools used include reflective journals of the subject of the case study. These journals reflect on the subject’s collection of autobiographical data relating to her family history, and include memories, drawings, products of art therapy, diaries, letters, photographs, home movies, objects, and oral history interviews with her mother. The case study illustrates how art and art therapy benefitted a second generation Holocaust survivor who was brought up having to suppress her Jewish identity. The process allowed her to express subconscious thoughts and feelings about her identity and free herself from the burden of the long term secret she had been carrying. The process described may also be of assistance to other traumatised people who have been trying to break the silence and who are seeking to express themselves in a positive and healing way.

Keywords: art, hidden identity, holocaust, silence

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Authors: S. Jailapdeen

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Social entrepreneurship (SE)plays a pivotal role in the country which can contribute to women’s empowerment by providing them employment opportunities. SE plays a vital role in improving the economic condition of women, with self-motivated women entrepreneurs engaging several of their community members in their enterprises. Social enterprises unearth women’s inherent ability to be engaged in jobs other than agricultural and allied fields for their livelihoods. This paper highlights the role of social entrepreneurship in socio-economic empowerment of women. The researcher performed a bibliographic analysis of previously published works from peer-reviewed journals. The results are presented in the form of descriptive findings and discussions. The paper concludes by setting an agenda for future researchers in this field.

Keywords: social entrepreneurship, women’s socio-economic empowerment, bibliometric analysis, agenda for future researchers

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Authors: Lukáš Mazánek, Zdeňka Konečná

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The article is devoted to the area of personnel marketing. A comprehensive review of scientific literature and articles published predominantly in personnel-oriented journals was carried out, followed by a qualitative exploratory research with the aim to explore and explain the perception of personnel marketing. Due to the lack of research in this field in Czech Republic, we have focused on Czech HR managers, more specifically, on how they understand the tasks of personnel marketing, which tools they use and whether the companies they work for try to be a preferred employer. The answers from our respondents were used to help us determine what is important within this field. All of the respondents strive to be a preferred employer and try to achieve it by using an extensive range of marketing tools. The most frequently used tools are advertising, job fairs presentations, employee care and employer brand promotion.

Keywords: Czech Republic, personnel marketing, preferred employer, qualitative research study

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Authors: Maria L. G. Lourenço, Keylla H. N. P. Pereira, Viviane Y. Hibaru, Fabiana F. Souza, João C. P. Ferreira, Simone B. Chiacchio, Luiz H. A. Machado

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The neonatal mortality rates in dogs are considered high, varying between 5.7 and 21.2% around the world, and the causes of the deaths are often unknown. Data regarding canine neonatal mortality are scarce in Brazil. This study aims at describing the neonatal mortality rates in dogs, as well as the main causes of death. The study included 152 litters and 669 neonates admitted to the São Paulo State University (UNESP) Veterinary Hospital, Botucatu, São Paulo, Brazil between January 2018 and September 2019. The overall mortality rate was 16.7% (112/669), with 40% (61/152) of the litters presenting at least one case of stillbirth or neonatal mortality. The rate of stillbirths was 7.7% (51/669), while the neonatal mortality rate was 9% (61/669). The early mortality rate (0 to 2 days) was 13.7% (92/669), accounting for 82.1% (92/112) of all deaths. The late mortality rate (3 to 30 days) was 2.7% (18/669), accounting for 16% (18/112) of all deaths. Infection was the causa mortis in 51.8% (58/112) of the newborns, of which 30.3% (34/112) were caused by bacterial sepsis, and 21.4% (24/112) were caused by other bacterial, viral or parasite infections. Other causes of death included congenital malformations (15.2%, 17/112), of which 5.3% (6/112) happened through euthanasia due to malformations incompatible with life; asphyxia/hypoxia by dystocia (9.8%, 11/112); wasting syndrome in debilitated newborns (6.2%, 7/112); aspiration pneumonia (3.6%, 4/112); agalactia (2.7%, 3/112); trauma (1.8%, 2/112); administration of contraceptives to the mother (1.8%, 2/112) and unknown causes (7.1%, 8/112). The neonatal mortality rate was considered high, but they may be even higher in locations without adequate care for the mothers and neonates. Therefore, prenatal examinations and early neonatal care are of utmost importance for the survival of these patients.

Keywords: neonate dogs, puppies, mortality rate, neonatal death

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Authors: Joy Chadwick

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This Study of Teaching and Learning (SoTL) research focused on the experiences of teacher candidates involved in an inclusive education methods course within a four-year direct entry Bachelor of Education program. The placement of this course within the final fourteen-week practicum semester is designed to facilitate deeper theory-practice connections between effective inclusive pedagogical knowledge and the real life of classroom teaching. The course focuses on supporting teacher candidates to understand that effective instruction within an inclusive classroom context must be intentional, responsive, and relational. Diversity is situated not as exceptional but rather as expected. This interpretive qualitative study involved the analysis of twenty-nine teacher candidate reflective journals and six individual teacher candidate semi-structured interviews. The journal entries were completed at the start of the semester and at the end of the semester with the intent of having teacher candidates reflect on their beliefs of what it means to be an effective inclusive educator and how the course and practicum experiences impacted their understanding and approaches to teaching in inclusive classrooms. The semi-structured interviews provided further depth and context to the journal data. The journals and interview transcripts were coded and themed using NVivo software. The findings suggest that instructional frameworks such as universal design for learning (UDL), differentiated instruction (DI), response to intervention (RTI), social emotional learning (SEL), and self-regulation supported teacher candidate’s abilities to meet the needs of their students more effectively. Course content that focused on specific exceptionalities also supported teacher candidates to be proactive rather than reactive when responding to student learning challenges. Teacher candidates also articulated the importance of reframing their perspective about students in challenging moments and that seeing the individual worth of each child was integral to their approach to teaching. A persisting question for teacher educators exists as to what pedagogical knowledge and understanding is most relevant in supporting future teachers to be effective at planning for and embracing the diversity of student needs within classrooms today. This research directs us to consider the critical importance of addressing personal attributes and mindsets of teacher candidates regarding children as well as considering instructional frameworks when designing coursework. Further, the alignment of an inclusive education course during a teaching practicum allows for an iterative approach to learning. The practical application of course concepts while teaching in a practicum allows for a deeper understanding of instructional frameworks, thus enhancing the confidence of teacher candidates. Research findings have implications for teacher education programs as connected to inclusive education methods courses, practicum experiences, and overall teacher education program design.

Keywords: inclusion, inclusive education, pre-service teacher education, practicum experiences, teacher education

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Authors: Jingwen Ou

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Writing for academic purposes in a second or foreign language is one of the most important and the most demanding skills to be mastered by non-native speakers. Traditionally, the EAP writing instruction at the tertiary level encompasses the teaching of academic genre knowledge, more specifically, the disciplinary writing conventions, the rhetorical functions, and specific linguistic features. However, one of the main sources of challenges in English academic writing for L2 students at the tertiary level can still be found in proficiency in academic discourse, especially vocabulary, academic register, and organization. Data-Driven Learning (DDL) is defined as “a pedagogical approach featuring direct learner engagement with corpus data”. In the past two decades, the rising popularity of the application of the data-driven learning (DDL) approach in the field of EAP writing teaching has been noticed. Such a combination has not only transformed traditional pedagogy aided by published DDL guidebooks in classroom use but also triggered global research on corpus use in EAP classrooms. This study endeavors to delineate a systematic review of research in the intersection of DDL and EAP writing instruction by conducting a systematic literature review on both indirect and direct DDL practice in EAP writing instructional settings in China. Furthermore, the review provides a synthesis of significant discoveries emanating from prior research investigations concerning Chinese university students’ perception of Data-Driven Learning (DDL) and the subsequent impact on their academic writing performance following corpus-based training. Research papers were selected from Scopus-indexed journals and core journals from two main Chinese academic databases (CNKI and Wanfang) published in both English and Chinese over the last ten years based on keyword searches. Results indicated an insufficiency of empirical DDL research despite a noticeable upward trend in corpus research on discourse analysis and indirect corpus applications for material design by language teachers. Research on the direct use of corpora and corpus tools in DDL, particularly in combination with genre-based EAP teaching, remains a relatively small fraction of the whole body of research in Chinese higher education settings. Such scarcity is highly related to the prevailing absence of systematic training in English academic writing registers within most Chinese universities' EAP syllabi due to the Chinese English Medium Instruction policy, where only English major students are mandated to submit English dissertations. Findings also revealed that Chinese learners still held mixed attitudes towards corpus tools influenced by learner differences, limited access to language corpora, and insufficient pre-training on corpus theoretical concepts, despite their improvements in final academic writing performance.

Keywords: corpus linguistics, data-driven learning, EAP, tertiary education in China

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Authors: Maria da Gloria Guara-Tavares

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This article reports a synthesis of the research in Brazilian Sign Language conducted from 2000 to 2017. The objective of the synthesis was to identify the most researched areas and the most used methodologies. Articles published in three Brazilian journals of Translation Studies, unpublished dissertations and theses were included in the analysis. Abstracts and the method sections of the papers were scrutinized. Sixty studies were analyzed, and overall results indicate that the research in Brazilian Sign Language has been fragmented in several areas such as linguistic aspects, facial expressions, subtitling, identity issues, bilingualism, and interpretation strategies. Concerning research methods, the synthesis reveals that most research is qualitative in nature. Moreover, results show that the cognitive aspects of Brazilian Sign Language seem to be poorly explored. Implications for a future research agenda are also discussed.

Keywords: Brazilian sign language, qualitative methods, research agenda, synthesis

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Authors: David Cook, Brynhildur Davidsdottir, Dadi. M. Kristofersson

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The approval of development projects with significant environmental impacts implies that the economic costs of the affected environmental resources must be less than the financial benefits, but such irreversible decisions are frequently made without ever attempting to estimate the monetary value of the losses. Due to this knowledge gap in the processes informing decision-making, development projects are commonly approved despite the potential for social welfare to be undermined. Heeding a repeated call by the OECD to commence economic accounting of environmental impacts as part of the cost-benefit analysis process for Icelandic energy projects, this paper sets out the results pertaining to the nation’s first two contingent valuation studies of geothermal areas likely to be developed in the near future. Interval regression using log-transformation was applied to estimate willingness to pay (WTP) for the preservation of the high-temperature Eldvörp and Hverahlíð fields. The estimated mean WTP was 8,333 and 7,122 ISK for Eldvörp and Hverahlíð respectively. Scaled up to the Icelandic population of national taxpayers, this equates to estimated total economic value of 2.10 and 1.77 billion ISK respectively. These results reinforce arguments in favour of accounting for the environmental impacts of Iceland’s future geothermal power projects as a mandatory component of the exploratory and production license application process. Further research is necessary to understand the economic impacts to specific ecosystem services associated with geothermal environments, particularly connected to changes in recreational amenity. In so doing, it would be possible to gain greater comprehension of the various components of total economic value, evolving understanding of why one geothermal area – in this case, Eldvörp – has a higher preservation value than another.

Keywords: decision-making, contingent valuation, geothermal energy, preservation

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Authors: Tauhidur Rahman, Kasturi Bhuyan

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In the present paper, Ground Response Analysis at the Rukni irrigation project has been thoroughly investigated. Surface level seismic hazard is mainly used by the practical Engineers for designing the important structures. Surface level seismic hazard can be obtained accounting the soil factor. Structures on soft soil will show more ground shaking than the structure located on a hard soil. The Surface level ground motion depends on the type of soil. Density and shear wave velocity is different for different types of soil. The intensity of the soil amplification depends on the density and shear wave velocity of the soil. Rukni irrigation project is located in the North Eastern region of India, near the Dauki fault (550 Km length) which has already produced earthquakes of magnitude (Mw= 8.5) in the past. There is a probability of a similar type of earthquake occuring in the future. There are several faults also located around the project site. There are 765 recorded strong ground motion time histories available for the region. These data are used to determine the soil amplification factor by incorporation of the engineering properties of soil. With this in view, three of soil bore holes have been studied at the project site up to a depth of 30 m. It has been observed that in Soil bore hole 1, the shear wave velocity vary from 99.44 m/s to 239.28 m/s. For Soil Bore Hole No 2 and 3, shear wave velocity vary from 93.24 m/s to 241.39 m/s and 93.24m/s to 243.01 m/s. In the present work, surface level seismic hazard at the project site has been calculated based on the Probabilistic seismic hazard approach accounting the soil factor.

Keywords: Ground Response Analysis, shear wave velocity, soil amplification, surface level seismic hazard

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Authors: Fhumulani R. Ramukhwatho, Roelien du Plessis, Suzan H. H. Oelofse

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There are a growing number of scientific papers, journals and reports on household food waste, the reason being that food waste has become a significant global issue that is costing billions of Rands in resources. To reduce food waste in a sustainable manner, it requires an understanding of the generation of food waste. This paper assesses household food wastage in the City of Tshwane Metropolitan Municipality (CTMM). A total of 210 interviewed participants using face-to-face interviews based on a structured questionnaire and the actual weighing of households’ food wasted was quantified using a weighing kitchen scale. Fifty-nine percent of respondents agreed that they wasted food, while 41% thought they did not waste food at all. Households wasted an average total of 6 kg of food waste per week per household. The study concluded that households buy and prepare more food that ends up wasted.

Keywords: assessment, developing country, food waste, household

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