Search results for: voluntary sex work
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 13475

Search results for: voluntary sex work

13475 Conflating Voluntary Sex Work and Trafficked Sex Work in Malaysia

Authors: Haezreena Begum Abdul Hamid

Abstract:

This article will explore the conflation between voluntary sex work and trafficked sex work. In doing so, the article will analyse the meaning of trafficking according to the United Nations ‘Protocol to Prevent, Suppress and Punish Trafficking in Persons, Especially Women and Children’ and the Malaysian Anti-Trafficking in Persons and Anti-Migrant Smuggling Act, 2007 (ATIP), and discuss the ambiguities that may arise in understanding the term. While the law on human trafficking has long been understood by scholars, key stakeholders, and enforcement officers, identifying a victim of trafficking is far from being straight forward. This is because of the diverse understanding on sex trafficking and sex work, and the fact that ‘consent’ by trafficked persons remains irrelevant in cases of trafficking. As a result, women who voluntarily engage in sex work are sometimes categorised as ‘trafficked’ and are ‘rescued’ by the authorities in the name of ‘protection’, while those who insist of having agency can be charged for violating the immigration laws. In light of such circumstances, this article aims to explore the conflation between voluntary sex work and trafficked sex work and how such conflation have succeeded in fostering distrust between sex workers and authorities.

Keywords: voluntary sex work, trafficked sex work, sex work, coercion, protection

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13474 Voluntary Work Monetary Value and Cost-Benefit Analysis with 'Value Audit and Voluntary Investment' Technique: Case Study of Yazd Red Crescent Society Youth Members Voluntary Work in Health and Safety Plan for New Year's Passengers

Authors: Hamed Seddighi Khavidak

Abstract:

Voluntary work has a lot of economic and social benefits for a country, but the economic value is ignored because it is voluntary. The aim of this study is reviewing Monetary Value of Voluntary Work methods and comparing opportunity cost method and replacement cost method both in theory and in practice. Beside monetary value, in this study, we discuss cost-benefit analysis of health and safety plan in the New Year that conducted by young volunteers of Red Crescent society of Iran. Method: We discussed eight methods for monetary value of voluntary work including: Alternative-Employment Wage Approach, Leisure-Adjusted OCA, Volunteer Judgment OCA, Replacement Wage Approach, Volunteer Judgment RWA, Supervisor Judgment RWA, Cost of Counterpart Goods and Services and Beneficiary Judgment. Also, for cost benefit analysis we drew on 'value audit and volunteer investment' (VIVA) technique that is used widely in voluntary organizations like international federation of Red Cross and Red Crescent societies. Findings: In this study, using replacement cost approach, voluntary work by 1034 youth volunteers was valued 938000000 Riyals and using Replacement Wage Approach it was valued 2268713232 Riyals. Moreover, Yazd Red Crescent Society spent 212800000 Riyals on food and other costs for these volunteers. Discussion and conclusion: In this study, using cost benefit analysis method that is Volunteer Investment and Value Audit (VIVA), VIVA rate showed that for every Riyal that the Red Crescent Society invested in the health and safety of New Year's travelers in its volunteer project, four Riyals returned, and using the wage replacement approach, 11 Riyals returned. Therefore, New Year's travelers health and safety project were successful and economically, it was worthwhile for the Red Crescent Society because the output was much bigger than the input costs.

Keywords: voluntary work, monetary value, youth, red crescent society

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13473 A Theoretical Framework on International Voluntary Health Networks

Authors: Benet Reid, Nina Laurie, Matt Baillie-Smith

Abstract:

Trans-national and tropical medicine, historically associated with colonial power and missionary activity, is now central to discourses of global health and development, thrust into mainstream media by events like the 2014 Ebola crisis and enshrined in the Sustainable Development Goals. Research in this area remains primarily the province of health professional disciplines, and tends to be framed within a simple North-to-South model of development. The continued role of voluntary work in this field is bound up with a rhetoric of partnering and partnership. We propose, instead, the idea of International Voluntary Health Networks (IVHNs) as a means to de-centre global-North institutions in these debates. Drawing on our empirical work with IVHNs in countries both North and South, we explore geographical and sociological theories for mapping the multiple spatial and conceptual dynamics of power manifested in these phenomena. We make a radical break from conventional views of health as a de-politicised symptom or corollary of social development. In studying health work as it crosses between cultures and contexts, we demonstrate the inextricably political nature of health and health work everywhere.

Keywords: development, global health, power, volunteering

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13472 The Determinants of Voluntary Disclosure in Croatia

Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

Abstract:

Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analysed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.

Keywords: annual report, Croatian companies, disclosure index, voluntary disclosure

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13471 ICT: Ensuring the Survival of Voluntary Organisations in Ireland

Authors: T. J. McDonald

Abstract:

This paper explores the adoption and usage of ICT by 3 specific types of voluntary organisations in Ireland: Sporting, Community and Rural & Agricultural. It explores the problems that these organisations are facing and examines some of the concerns expressed by their members. The paper outlines how various forms of ICT are being slowly adopted and diffused among its membership to help solve these problems and address their members concerns and in doing so, perhaps ensure the survival of the organisation into the future.

Keywords: Ireland, voluntary organisations, ICT, adoption and diffusion

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13470 The Influence of Employer Branding Campaign on Organization Commitment and Employee Satisfaction towards Voluntary Intention

Authors: Prabukusumo Prakoso

Abstract:

The topic research aims to analyze the influence of employer branding towards the voluntary turnover intention on employee by projecting the variable of organization commitment and employee satisfaction. To measure each components of employer branding, the author conducted an exploratory study to confirm the items in the questionnaire. There are 80 respondents that are mostly permanent employees at an IT company in Indonesia, including partner and clients to get external viewpoints of employer branding. The result of this research indicates that employer branding has an influence on the voluntary turnover. Furthermore, to maintain the organization commitment in the company, the management can develop employer branding strategy in order to increase employee’s organization commitment.

Keywords: employer branding, organization commitment, employee satisfaction, voluntary intention turnover

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13469 Factors Influencing the Voluntary Disclosure of Vietnamese Listed Companies

Authors: Pham Duc Hieu, Do Thi Huong Lan

Abstract:

The aim of this paper is to investigate the factors affecting the extent of voluntary disclosure by examining the annual reports of 205 industrial and manufacturing companies listing on Ho Chi Minh Stock Exchange (HSX) and Hanoi Stock Exchange (HNX) for the year end of 2012. Those factors include company size, profitability, leverage, state ownership, managerial ownership, and foreign ownership, board independence, role duality and type of external auditors. Evidence from this study suggests two main findings. (1) Companies with high foreign ownership have a high level of voluntary disclosure. (2) The company size is an important factor related to the increased level of voluntary disclosure in annual reports made by Vietnamese listed companies. The larger the company, the higher the information is disclosed. However, no significant associations are found between profitability, leverage, state ownership, managerial ownership, board independence, role duality and type of external auditors as hypothesized in this study.

Keywords: voluntary disclosure, Vietnamese listed companies, voluntary, duality

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13468 Youth and International Environmental Voluntary Initiatives: A Case Study of IGreen Project by AIESEC in Bandung

Authors: Yoel Agustheo Rinding

Abstract:

Globalization has made physical borders between countries become more obscure. Due to the free flow of information between countries, issue for instance, environment has become global concern. The concern has grown as the result of endless campaign made by most of the non-governmental organizations (NGOs). By means of this situation, international voluntary initiatives on environmental issues have appeared to be popular among world’s society today especially for youth. AIESEC as international non-governmental organization (INGO) through IGreen Project has initiated environmental international voluntary initiatives concerning in environmental awareness of Bandung’s citizen. Bandung itself is still struggling on solving flood as one of its major problems regardless the fact that Bandung is one of the most developed cities in Indonesia. This paper would like to discuss on how globalization affects AIESEC as an INGO in order to spread its influence and also on how it could build international voluntary initiatives networks. Afterwards, author would like to elaborate how both AIESEC and youth perceive the importance of international voluntary initiatives by using cosmopolitanism approach. In order to get a deep understanding of how this activity works, this paper also would like to explain regarding the management, expected outcomes, and the real impacts of IGreen project towards Bandung. In the end of this paper, author would like to propose solutions on how to utilize international voluntary initiatives as a solution for environmental issues nowadays.

Keywords: AIESEC, cosmopolitanism, environmental issues, globalization, IGreen project, international environmental voluntary initiatives, INGO, youth

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13467 The Voluntary Review Decision of Quarterly Consolidated Financial Statements in Emerging Market: Evidence from Taiwan

Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

Abstract:

This paper investigates the factors of whether firms’ quarterly consolidated financial statements to be voluntary reviewed by auditor. To promote the information transparency, the Financial Supervisory Commission of Executive Yuan in Taiwan ruled the Taiwanese listed companies should announce the first and third quarterly consolidated financial statements since 2008 to 2012, while the Commission didn’t require the consolidated financial statements should be reviewed by auditors. This is a very special practice in emerging market, especially in Taiwan. The valuable data of this period is suitable for us to research the determinants of firms’ voluntary review decision in emerging markets. We collected the auditors' report of each company and each year of Taiwanese listed companies since 2008 to 2012 for our research samples. We use probit model to test and analyze the determinants of voluntary review decision of the first and third quarterly consolidated financial statements. Our empirical result shows that the firms whose first and third quarterly consolidated financial statements are voluntary to be reviewed by auditors have better ranking of information transparency, higher audit quality, and better corporate governance, suggesting that voluntary review is a good signal to firms’ better information and corporate governance quality.

Keywords: voluntary review, information transparency, audit quality, quarterly consolidated financial statements

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13466 Conscious Intention-based Processes Impact the Neural Activities Prior to Voluntary Action on Reinforcement Learning Schedules

Authors: Xiaosheng Chen, Jingjing Chen, Phil Reed, Dan Zhang

Abstract:

Conscious intention can be a promising point cut to grasp consciousness and orient voluntary action. The current study adopted a random ratio (RR), yoked random interval (RI) reinforcement learning schedule instead of the previous highly repeatable and single decision point paradigms, aimed to induce voluntary action with the conscious intention that evolves from the interaction between short-range-intention and long-range-intention. Readiness potential (RP) -like-EEG amplitude and inter-trial-EEG variability decreased significantly prior to voluntary action compared to cued action for inter-trial-EEG variability, mainly featured during the earlier stage of neural activities. Notably, (RP) -like-EEG amplitudes decreased significantly prior to higher RI-reward rates responses in which participants formed a higher plane of conscious intention. The present study suggests the possible contribution of conscious intention-based processes to the neural activities from the earlier stage prior to voluntary action on reinforcement leanring schedule.

Keywords: Reinforcement leaning schedule, voluntary action, EEG, conscious intention, readiness potential

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13465 Two-Sided Information Dissemination in Takeovers: Disclosure and Media

Authors: Eda Orhun

Abstract:

Purpose: This paper analyzes a target firm’s decision to voluntarily disclose information during a takeover event and the effect of such disclosures on the outcome of the takeover. Such voluntary disclosures especially in the form of earnings forecasts made around takeover events may affect shareholders’ decisions about the target firm’s value and in return takeover result. This study aims to shed light on this question. Design/methodology/approach: The paper tries to understand the role of voluntary disclosures by target firms during a takeover event in the likelihood of takeover success both theoretically and empirically. A game-theoretical model is set up to analyze the voluntary disclosure decision of a target firm to inform the shareholders about its real worth. The empirical implication of model is tested by employing binary outcome models where the disclosure variable is obtained by identifying the target firms in the sample that provide positive news by issuing increasing management earnings forecasts. Findings: The model predicts that a voluntary disclosure of positive information by the target decreases the likelihood that the takeover succeeds. The empirical analysis confirms this prediction by showing that positive earnings forecasts by target firms during takeover events increase the probability of takeover failure. Overall, it is shown that information dissemination through voluntary disclosures by target firms is an important factor affecting takeover outcomes. Originality/Value: This study is the first to the author's knowledge that studies the impact of voluntary disclosures by the target firm during a takeover event on the likelihood of takeover success. The results contribute to information economics, corporate finance and M&As literatures.

Keywords: takeovers, target firm, voluntary disclosures, earnings forecasts, takeover success

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13464 The Voluntary Audit of Semi-Annual Consolidated Financial Statements Decision and Accounting Conservatism

Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

Abstract:

This paper investigates the relationship between voluntary audit (hereafter, VA) of semi-annual consolidated financial statements decision and accounting conservatism. In general, there are four kinds of auditors' assurance services, which include audit, review, agreed-upon procedure and compliance engagements base on degree of assurance. The VA work by auditors may not only have the higher audit quality but an important signal of more reliable information than the review work. In Taiwan, The listed companies must prepare the semi-annual consolidated financial statements and with auditors' review before 2012, but some of the listed companies choose the assurance work from review to audit voluntarily. Due to the adoption of International Financial Reporting Standards, the listed companies were required to prepare the second quarterly consolidated financial statements which should be reviewed by auditors since 2013. This rule will change some of the assurance work from audit to review by auditors, and the information asymmetry maybe increased. To control the selection bias, we use two-stage model to test the relationship between VA decision and accounting conservatism. Our empirical results indicate that the VA decision and accounting conservatism have a significant positive relationship in firms with family-controlled. That is, firms with family-controlled are more likely to do VA and to prepare more conservative consolidated financial statements to reduce the information asymmetry, meaning that there is a complementary effect between VA and accounting conservatism for firms with more information asymmetry. But on the contrary, we find that the VA decision and accounting conservatism have a significant negative relationship in firms with professional managers-controlled, meaning that there is a substitution effect between VA and accounting conservatism for firms with less information asymmetry. Finally, the accounting conservatism of consolidated financial statements decrease after the adoption of IFRSs (International Financial Reporting Standards) in Taiwan. It means that the disclosure and transparency of consolidated financial statements had be improved.

Keywords: voluntary audit, accounting conservatism, audit quality, information asymmetry

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13463 Carbon Credits in Voluntary Carbon Markets: A Proposal for Iran

Authors: Saeed Mohammadirad

Abstract:

During the first commitment period of the Kyoto Protocol, many developed countries were forced to restrict carbon emissions. Although Iran was one of the countries of Kyoto protocol, due to some special conditions, it was not required to restrict its carbon emissions. Flexible mechanisms were developed to assist countries responsible for reducing their carbon emissions, and regulated carbon markets were introduced. Carbon credits which are provided by organizations in countries with no responsibility to restrict their carbon emissions are traded in voluntary markets. This study focuses on how to measure and report the carbon allowances and carbon credits from accounting view point under both regulated and voluntary markets.

Keywords: carbon credits, carbon markets, accounting, flexible mechanisms

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13462 How Markets React to Corporate Disclosure: An Analysis Using a SEM Model

Authors: Helena Susana Afonso Alves, Natália Maria Rafael Canadas, Ana Maria Rodrigues

Abstract:

We examined the impact of governance rules on information asymmetry, using the turnover ratio and the bid-ask spread as proxies for the information asymmetry. We used a SEM model and analyzed the indirect relations through the voluntary disclosure of information and the organizational performance. We built a voluntary disclosure index based on the information firms provided in their annual reports and divided the governance characteristics in two constructs: directors’ and supervisors’ structures and ownership structure. We concluded that the ownership structure exerts a direct influence on share price and share liquidity, Otherwise, the directors’ and supervisors’ structures exert an indirect influence, through the organizational performance and the voluntary disclosure of information. The results also show that for firms with high levels of disclosure the bid-ask spread is lower. However, in firms with a high ownership concentration investors tend to increase the bid-ask spreads and trade less, which, in this case, reduces the liquidity of the stock. The failure to find the relationship between voluntary disclosure of information and the turnover ratio shows us that the liquidity of shares is more related to the greater or lesser concentration of shareholders, with the performance of their companies than with the access to information. Moreover, it is clear that the role that information disclosure plays is mainly at the level of price formation.

Keywords: corporate governance, information asymmetry, voluntary disclosure, structural equation modelling, SEM

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13461 Corporate Voluntary Greenhouse Gas Emission Reporting in United Kingdom: Insights from Institutional and Upper Echelons Theories

Authors: Lyton Chithambo

Abstract:

This paper reports the results of an investigation into the extent to which various stakeholder pressures influence voluntary disclosure of greenhouse-gas (GHG) emissions in the United Kingdom (UK). The study, which is grounded on institutional theory, also borrows from the insights of upper echelons theory and examines whether specific managerial (chief executive officer) characteristics explain and moderates various stakeholder pressures in explaining GHG voluntary disclosure. Data were obtained from the 2011 annual and sustainability reports of a sample of 216 UK companies on the FTSE350 index listed on the London Stock Exchange. Generally the results suggest that there is no substantial shareholder and employee pressure on a firm to disclose GHG information but there is significant positive pressure from the market status of a firm with those firms with more market share disclosing more GHG information. Consistent with the predictions of institutional theory, we found evidence that coercive pressure i.e. regulatory pressure and mimetic pressures emanating in some industries notably industrials and consumer services have a significant positive influence on firms’ GHG disclosure decisions. Besides, creditor pressure also had a significant negative relationship with GHG disclosure. While CEO age had a direct negative effect on GHG voluntary disclosure, its moderation effect on stakeholder pressure influence on GHG disclosure was only significant on regulatory pressure. The results have important implications for both policy makers and company boards strategizing to reign in their GHG emissions.

Keywords: greenhouse gases, voluntary disclosure, upper echelons theory, institution theory

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13460 Freedom and the Value of Games: How to Overcome the Challenges in the Gamification of Necessary Learning Tasks

Authors: Jonathan May

Abstract:

This paper argues that the value of games relates to the sensation of freedom they create, and this in turn results from their nature as voluntary, non-necessary tasks. Attempts to gamify necessary learning tasks are therefore challenged to create this sensation of freedom and so they often fail to create the pleasure and value found in traditional games. It then demonstrates a route to creating this sensation of freedom through the maximization of varied and creative solutions to such problems.

Keywords: gamification, games, philosophy of games, freedom, voluntary action, necessity, motivation, value of games

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13459 Evaluation of Digital Assessment of Anal Sphincter Muscle Strength

Authors: Emmanuel Kamal Aziz Saba, Gihan Abd El-Lateif Younis El-Tantawi, Mohammed Hamdy Zahran, Ibrahim Khalil Ibrahim, Mohammed Abd El-Salam Shehata, Hussein Al-Moghazy Sultan, Medhat Mohamed Anwar

Abstract:

Examination of the external anal sphincter muscle strength of voluntary contraction is essential in initial assessment and assessment of efficacy of rehabilitation of patients with faecal incontinence (FI) and obstructed defecation (OD). The present study was conducted to evaluate the digital assessment of the external anal sphincter muscle strength of voluntary contraction by using Modified Oxford Scale (MOS) in comparison to anal manometry squeeze pressure. The present cross-sectional study included 65 patients. There were 40 patients (61.5 %) with FI and 25 patients (38.5 %) with OD. All patients were subjected to history taking, clinical examination including assessment of the external anal sphincter muscle strength of voluntary contraction by using MOS and anal manometry (mean squeeze pressure and maximal squeeze pressure). There was a statistically significant positive correlation between MOS and anal manometry squeeze pressures including mean squeeze pressure and maximal squeeze pressure among FI group and OD group. In conclusion, assessment of the external anal sphincter muscle strength of voluntary contraction by using MOS is a valid method and can substitute anal manometry assessment.

Keywords: anal manometry, external anal sphincter muscle, Modified Oxford Scale, muscle strength

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13458 Corporate Governance of Intellectual Capital: The Impact of Intellectual Capital Reporting

Authors: Cesar Julio Recalde

Abstract:

Background: The role of intangible assets in today´s society is undeniable and continuously growing. More than 80% of corporate market is related to intellectual capital(IC). However, corporate governance principles and practices seem strongly based and oriented towards tangible assets. The impact of intangible assets on corporate governance might require prevention and adaptative actions. Adherence to voluntary mechanisms of intellectual capital reporting (ICR) seems to be a gateway towards adapting corporate governance to intangible assets influence and a conceptual cornerstone. The impact of adherence to intellectual capital reporting on corporate governance and performance needs to be evaluated. Purposes: This work has a sequential two folded purpose: (1) exploring the influences exerted by IC on corporate governance theory and practice, and within that context (2) analyzing the impact of adherence to voluntary mechanisms of ICR on corporate governance. Design and summary: This work employs the theory of the firm and agency theory in order to conceptually explore the effects of each dimension of IC on key corporate governance issues, namely property rights and control by shareholders and residual claims by stakeholders, fiduciary duties of management and the board, opportunistic behavior and transparency. A comprehensive IC taxonomy and map is presented. Within the resulting context, internal and external impact of ICR on corporate governance and performance is conceptually analyzed. IRC constraint and barriers are identified. Intellectual liabilities are presented within the context of IRC. Finally, IRC regulatory framework is surveyed. Findings: Relevant conclusions were rendered on the influence of intellectual capital on corporate governance. Sufficient evidence of a positive impact of IRC on corporate governance and performance was found. Additionally, it was found that IRC exerts a leveraging effect on IC itself. Intellectual liabilities are insufficiently researched and seem to have a relevant importance on IC measuring. IRC regulatory framework was found to be insufficiently developed to capture the essence of intangible assets and to meet corporate governance challenges facing IC. Originality: This work develops a progressive approach to conceptually analyze the mutual influences between IC and corporate governance. An epistemic ideogram represents the intersection of analyzed theories. An IC map is presented. The relatively new topic of intellectual liabilities is conceptually analyzed in the context of IRC. Social liabilities and client liabilities are presented.

Keywords: corporate governance, intellectual capital, intellectual capital reporting, intellectual assets, intellectual liabilities, voluntary mechanisms, regulatory framework

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13457 Musculoskeletal Pain, Work Characteristics and Presenteeism among Hotel Employees

Authors: Ruey-Yu Chen, Yao-Tsung Chang, Ching-Ying Yeh, Yu-Ting Huang

Abstract:

Musculoskeletal problems in the hotel sector have been little studied. The aim of this study was to examine relationships of musculoskeletal pain and work characteristics with presenteeism, i.e., feeling sick but going to work anyway. Data of a self-reported questionnaire were collected from 1,101 employees, who joined the study on a voluntary basis from four hotels in northern Taiwan. The results showed that respondents who were female, were younger, had a higher educational level, and worked in the real-service department had higher presenteeism. There were significant positive associations between presenteeism and heavy loads, frequent beatings or hits of hard objects, improper bench height, employees’ lower limb and lower back pain. Our study results imply that knowledge of work characteristics and employees' musculoskeletal problems could be advantageously used to reduce presenteeism in the workplace.

Keywords: musculoskeletal pain, absenteeism, presenteeism, hotel employees

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13456 The Impact of Spirituality on the Voluntary Simplicity Lifestyle Tendency: An Explanatory Study on Turkish Consumers

Authors: Esna B. Buğday, Niray Tunçel

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Spirituality has a motivational influence on consumers' psychological states, lifestyles, and behavioral intentions. Spirituality refers to the feeling that there is a divine power greater than ourselves and a connection among oneself, others, nature, and the sacred. In addition, spirituality concerns the human soul and spirit against the material and physical world and consists of three dimensions: self-discovery, relationships, and belief in a higher power. Of them, self-discovery is to explore the meaning and the purpose of life. Relationships refer to the awareness of the connection between human beings and nature as well as respect for them. In addition, higher power represents the transcendent aspect of spirituality, which means to believe in a holy power that creates all the systems in the universe. Furthermore, a voluntary simplicity lifestyle is (1) to adopt a simple lifestyle by minimizing the attachment to and the consumption of material things and possessions, (2) to have an ecological awareness respecting all living creatures, and (3) to express the desire for exploring and developing the inner life. Voluntary simplicity is a multi-dimensional construct that consists of a desire for a voluntarily simple life (e.g., avoiding excessive consumption), cautious attitudes in shopping (e.g., not buying unnecessary products), acceptance of self-sufficiency (e.g., being self-sufficient individual), and rejection of highly developed functions of products (e.g., preference for simple functioned products). One of the main reasons for living simply is to sustain a spiritual life, as voluntary simplicity provides the space for achieving psychological and spiritual growth, cultivating self-reliance since voluntary simplifier frees themselves from the overwhelming externals and takes control of their daily lives. From this point of view, it is expected that people with a strong sense of spirituality will be likely to adopt a simple lifestyle. In this respect, the study aims to examine the impact of spirituality on consumers' voluntary simple lifestyle tendencies. As consumers' consumption attitudes and behaviors depend on their lifestyles, exploring the factors that lead them to embrace voluntary simplicity significantly predicts their purchase behavior. In this respect, this study presents empirical research based on a data set collected from 478 Turkish consumers through an online survey. First, exploratory factor analysis is applied to the data to reveal the dimensions of spirituality and voluntary simplicity scales. Second, confirmatory factor analysis is conducted to assess the measurement model. Last, the hypotheses are analyzed using partial least square structural equation modeling (PLS-SEM). The results confirm that spirituality's self-discovery and relationships dimensions positively impact both cautious attitudes in shopping and acceptance of self-sufficiency dimensions of voluntary simplicity. In contrast, belief in a higher power does not significantly influence consumers' voluntary simplicity tendencies. Even though there has been theoretical support drawing a positive relationship between spirituality and voluntary simplicity, to the best of the authors' knowledge, this has not been empirically tested in the literature before. Hence, this study contributes to the current knowledge by analyzing the direct influence of spirituality on consumers' voluntary simplicity tendencies. Additionally, analyzing this impact on the consumers of an emerging market is another contribution to the literature.

Keywords: spirituality, voluntary simplicity, self-sufficiency, conscious shopping, Turkish consumers

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13455 Not Suitable for Repatriation nor Refugee Status: How Undocumented Immigrant Women Survives Street Policing

Authors: Angel Mabudusha

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The impression created by the high volume of foreign nationals being deported by the South African Home Affairs and the police departments is that all undocumented foreign nationals insist on staying in South Africa and voluntary repatriation is open for every person. However, those foreign nationals whose request for deportation has been rejected are often not reported on especially their everyday survival as undocumented immigrant women and their encounter with the police on the street. As a result, this paper aims at exploring the everyday experiences of these women on the street and on why the number of undocumented immigrant women in this country will remain a challenge to the police department. The research was conducted in two cities in South Africa, namely: Johannesburg and Pretoria where the police, the undocumented immigrant women, the human rights lawyers and NGO officials were interviewed on this matter. Based on the idea that voluntary repatriation is open for every immigrant, this study has found that some women’ request for voluntary repatriation remain a dream that never came true. Furthermore, this article proposes more humanitarian ways of dealing with undocumented immigrant women.

Keywords: repatriation, refugee status, undocumented foreign nationals, humanitarian

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13454 Effect of Fast and Slow Tempo Music on Muscle Endurance Time

Authors: Rohit Kamal, Devaki Perumal Rajaram, Rajam Krishna, Sai Kumar Pindagiri, Silas Danielraj

Abstract:

Introduction: According to WHO, Global health observatory at least 2.8 million people die each year because of obesity and overweight. This is mainly because of the adverse metabolic effects of obesity and overweight on blood pressure, lipid profile especially cholesterol and insulin resistance. To achieve optimum health WHO has set the BMI in the range of 18.5 to 24.9 kg/m2. Due to modernization of life style, physical exercise in the form of work is no longer a possibility and hence an effective way to burn out calories to achieve the optimum BMI is the need of the hour. Studies have shown that exercising for more than 60 minutes /day helps to maintain the weight and to reduce the weight exercise should be done for 90 minutes a day. Moderate exercise for about 30 min is essential for burning up of calories. People with low endurance fail to perform even the low intensity exercise for minimal time. Hence, it is necessary to find out some effective method to increase the endurance time. Methodology: This study was approved by the Institutional Ethical committee of our college. After getting written informed consent, 25 apparently healthy males between the age group 18-20 years were selected. Subjects are with muscular disorder, subjects who are Hypertensive, Diabetes, Smokers, Alcoholics, taking drugs affecting the muscle strength. To determine the endurance time: Maximum voluntary contraction (MVC) was measured by asking the participants to squeeze the hand grip dynamometer as hard as possible and hold it for 3 seconds. This procedure was repeated thrice and the average of the three reading was taken as the maximum voluntary contraction. The participant was then asked to squeeze the dynamometer and hold it at 70% of the maximum voluntary contraction while hearing fast tempo music which was played for about ten minutes then the participant was asked to relax for ten minutes and was made to hold the hand grip dynamometer at 70% of the maximum voluntary contraction while hearing slow tempo music. To avoid the bias of getting habituated to the procedure the order of hearing for the fast and slow tempo music was changed. The time for which they can hold it at 70% of MVC was determined by using a stop watch and that was taken as the endurance time. Results: The mean value of the endurance time during fast and slow tempo music was compared in all the subjects. The mean MVC was 34.92 N. The mean endurance time was 21.8 (16.3) seconds with slow tempo music which was more then with fast tempo music with which the mean endurance time was 20.6 (11.7) seconds. The preference was more for slow tempo music then for fast tempo music. Conclusion: Music when played during exercise by some unknown mechanism helps to increase the endurance time by alleviating the symptoms of lactic acid accumulation.

Keywords: endurance time, fast tempo music, maximum voluntary contraction, slow tempo music

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13453 The Impact of Voluntary Disclosure Level on the Cost of Equity Capital in Tunisian's Listed Firms

Authors: Nouha Ben Salah, Mohamed Ali Omri

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This paper treats the association between disclosure level and the cost of equity capital in Tunisian’slisted firms. This relation is tested by using two models. The first is used for testing this relation directly by regressing firm specific estimates of cost of equity capital on market beta, firm size and a measure of disclosure level. The second model is used for testing this relation by introducing information asymmetry as mediator variable. This model is suggested by Baron and Kenny (1986) to demonstrate the role of mediator variable in general. Based on a sample of 21 non-financial Tunisian’s listed firms over a period from 2000 to 2004, the results prove that greater disclosure is associated with a lower cost of equity capital. However, the results of indirect relationship indicate a significant positive association between the level of voluntary disclosure and information asymmetry and a significant negative association between information asymmetry and cost of equity capital in contradiction with our previsions. Perhaps this result is due to the biases of measure of information asymmetry.

Keywords: cost of equity capital, voluntary disclosure, information asymmetry, and Tunisian’s listed non-financial firms

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13452 Voluntary Information of Intellectual Capital Disclosed Online by Public Spanish Universities

Authors: Yolanda Ramírez, Ángel Tejada, Agustín Baidez

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The purpose of this paper is to examine the quality of voluntary intellectual capital disclosure by public Spanish universities on their websites. To this end, a content analysis was used to analyze the websites of 50 public Spanish universities i 2016. The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed in Spain. However, the quality of structural capital disclosures was higher than relational and human capital. Finally, most IC disclosures were narrative in nature.

Keywords: intellectual capital, quality disclosure, websites, universities, Spain

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13451 Bilateral Hemodynamic Responses on Prefrontal Cortex during Voluntary Regulated Breathing (Pranayama) Practices: A Near Infrared Spectroscopy Study

Authors: Singh Deepeshwar, Suhas Vinchurkar

Abstract:

Similar to neuroimaging findings through functional magnetic resonance imaging (fMRI) assessing regional cerebral blood oxygenation, the functional near infrared spectroscopy (fNIRS) has also been used to assess hemodynamic responses in the imaged region of the brain. The present study assessed hemodynamic responses in terms of changes in oxygenation (HbO), deoxygenation (HbR) and total hemoglobin (THb) on the prefrontal cortex (PFC), bilaterally, using fNIRS in 10 participants who performed three voluntary regulated breathing (pranayama) practices viz. (i) Left nostril breathing (LNB), (ii) Right nostril breathing (RNB); and (iii) Alternating nostril breathing (ANB) and compared with normal breathing as baseline (BS). For this, we used 64 channel NIRS system covering left and the right prefrontal cortex. The normal breathing kept as baseline (BS) measures as regressors in the investigation of hemodynamic responses when compared with LNB, RNB and ANB. In the results, we found greater oxygenation in contralateral side i.e., higher activation on the left prefrontal cortex (lPFC) during RNB, and right prefrontal cortex (rPFC) during LNB, whereas ANB showed greater deoxygenation responses on both sides of PFC. Interestingly, LNB showed increased oxygenation on ipsilateral side i.e., lPFC but not during RNB. This suggests that voluntary regulated breathing produced an immediate effect not only on contralateral but ipsilateral sides of the brain as well. In conclusion, breathing practices are tightly coupled to cerebral rhythms of alternating cerebral hemispheric activity during particular nostril breathing. These results of the specific nostril breathing do not support previous findings of contralateral hemispheric improvement while left or right nostril breathing only.

Keywords: hemodynamic responses, brain, pranayama, voluntary regulated breathing practices, prefrontal cortex

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13450 Understanding Consumer Recycling Behavior: A Literature Review of Motivational and Behavioral Aspects

Authors: Karin Johansson, Ola Johansson

Abstract:

Recycling is an important aspect of a sustainable society and depends to a large extent on consumers’ willingness to provide the voluntary work needed to take the first critical step in many return logistics systems. Based on a systematic review of articles on recycling behavior, this paper presents and discusses the findings in relation to Fogg’s Behavioral Model (FBM). Through the analysis of a corpus of 72 articles, the most important research contributions on recycling behavior are summarized and discussed. The choice of using FBM as a framework provides a new way of viewing previous research findings, and aids in identifying knowledge gaps. Based on the review, this work identifies and discusses four areas of potential interest for future research.

Keywords: recycling, reverse logistics, solid waste management, sustainability

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13449 Isolating Refugees in Mountains: The Case of the Austrian Border Regime

Authors: Deike Janssen

Abstract:

In the scenery of the Tyrolean mountains, at an altitude of 1300 meters, stands a building. Residents and activists call it a prison. However, it is not a prison -according to authorities, it is a 'Return Counseling Facility' where migrants and refugees should be "motivated" to return "voluntary" to their countries of origin. This paper argues that the geographical location of the camp functions as a site of exclusion, isolation, and coercion where no one can decide “voluntary” to return, but where people are brought to despair to leave Austria. Through a qualitative case study, this paper documents the heavy impact of offshore detention on the mental, physical and social state of the residents and a variety of human rights problems in the centre. Different developments at the Return Counselling Facility and the law that back up the centre uncover a worrying dynamic that deliberately accepts human rights problems in order to enforce borders, a policy that disregards humanitarian, legal, and ethical stands in order to deport people at all hazards. It, therefore, can be seen as a creative and ultimate exercise of state power, which uses isolated locations to control migration. While the analysis revises the micro and macro implications of the facility and, therefore, the legal and political facets, it also sheds light on the role of the civil society, which tries to increase through constant and collective efforts the human rights efforts of the government.

Keywords: deportation, human rights, migration, refugee detention, voluntary return

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13448 A Comparative Analysis of Social Stratification in the Participation of Women in Agricultural Activity: A Case Study of District Khushab (Punjab) and D. I. Khan (KPK), Pakistan

Authors: Sohail Ahmad Umer

Abstract:

Since last few decades a question is raising on the subject of the importance of women in different societies of the world particularly in the developing societies of Asia and Africa. Female population constitutes almost 50% of the total population of the world and is playing a significant role in the economy with male population. In Pakistan, a developing country of Asia with majority of Muslim population, working women role is more focused. Women of rural background who are working as voluntary workers and their working hours are neither recorded nor recognized. Agricultural statistics shows that the female participation rate is below 40% while other sources claim them below 20%. Here in present study, another effort has been made to compare the women role in two different provinces of Pakistan to analyze the participation of women in agricultural activities like sowing, picking, irrigating the fields, harvesting and threshing of crops, caring and feeding of the animals, collecting the firewood and etc,as without these activities the farming would be incomplete. One hundred villages in the district Khushab (Punjab) and one hundred villages in district D.I.Khan (KPK) were selected and 33% of the families of each village have been interviewed to study their input in agriculture work. Another important feature is the social stratification therefore the contribution by different variables like the ownership, tenancy, education and caste has also been studied.

Keywords: caste, social stratification, tenancy, voluntary workers

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13447 A Robotic “Puppet Master” Application to ASD Therapeutic Support

Authors: Sophie Sakka, Rénald Gaboriau

Abstract:

This paper describes a preliminary work aimed at setting a therapeutic support for autistic teenagers using three humanoid robots NAO shared by ASD (Autism Spectrum Disorder) subjects. The studied population had attended successfully a first year program, and were observed with a second year program using the robots. This paper focuses on the content and the effects of the second year program. The approach is based on a master puppet concept: the subjects program the robots, and use them as an extension for communication. Twenty sessions were organized, alternating ten preparatory sessions and ten robotics programming sessions. During the preparatory sessions, the subjects write a story to be played by the robots. During the robot programming sessions, the subjects program the motions to be realized to make the robot tell the story. The program was concluded by a public performance. The experiment involves five ASD teenagers aged 12-15, who had all attended the first year robotics training. As a result, a progress in voluntary and organized communication skills of the five subjects was observed, leading to improvements in social organization, focus, voluntary communication, programming, reading and writing abilities. The changes observed in the subjects general behavior took place in a short time, and could be observed from one robotics session to the next one. The approach allowed the subjects to draw the limits of their body with respect to the environment, and therefore helped them confronting the world with less anxiety.

Keywords: autism spectrum disorder, robot, therapeutic support, rob'autism

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13446 Promoting Organizational Learning Facing the Complexity of Public Healthcare: How to Design a Voluntary, Learning-Oriented Benchmarking

Authors: Rachel M. Lørum, Henrik Eriksson, Frida Smith

Abstract:

Purpose: In recent years, the use of benchmarks for the improvement of healthcare has become increasingly common. There has been an increasing interest in why improvement initiatives so often fail to eliminate the problems they aspire to solve. Benchmarking comes with its fair share of challenges and problems, such as capturing the dynamics and complexities of the care environments, among others. In this study, we demonstrate how learning-oriented, voluntary benchmarks in the complex environment of public healthcare could be designed. Findings: Our four most important findings were the following: first, important organizational learning (OL) regarding the complexity of the service and implications on how to design a benchmark for learning and improvement occurred during the process. Second, participation by a wide range of professionals and stakeholders was crucial for capturing the complexity of people and organizations and increasing the quality of the template. Third, the continuous dialogue between all organizations involved was an important tool for ongoing organizational learning throughout the process. The last important finding was the impact of the facilitator’s role through supporting progress, coordination, and dialogue. Design: We chose participatory design as the research design. Data were derived from written materials such as e-mails, protocols, observational notes, and reflection notes collected during a period of 1.5 years. Originality: Our main contributions are the identification of important strategies, initiatives, and actors to involve when designing voluntary benchmarks for learning and improvement.

Keywords: organizational learning, quality improvement, learning-oriented benchmark, healthcare, patient safety

Procedia PDF Downloads 75