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2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Manale Abdo ◽  
Khalil Feghali ◽  
Mona Akram Zgheib

PurposeThis paper aims to assess the influence of emotional intelligence (EI) on the perceived internal control performance in the Lebanese companies.Design/methodology/approachThe goal of this study is to decide whether there is a connection between “emotional intelligence” and perceived efficacy of “internal control” in Lebanese organizations. For the benefit and purpose of this research, a quantitative methodology will be applied. The data was collected by the use of self-directed and pre-coded questionnaires to test hypotheses made, making it a deductive research.FindingsThe findings showed that the personality traits of the members of the audit team play a key role in cultivating a control climate that is more conducive to effective control. Moreover, personality traits were key in boosting trust and openness in communication that can be seen as antecedents to having a system where all key auditing professionals within the organization can cooperate to boost the effectiveness of the internal control framework. These personality traits amplified the impact of the EI of audit manager on the overall effectiveness of the COSO framework, thus leading to improved efficiency of internal controls.Research limitations/implicationsThe exploratory aspect of this study have shown results that are general but create a basis for future comprehensive researches. This study was limited to a relatively small sample, due to the small size of Lebanon and due to the Pandemic that has limited our access to more data. This research did not regulate other relevant variables such as gender, experience, educational level and age. Nevertheless, the importance of the findings is they ascertain that internal control is not a rigid technical function that is primarily concerned with accounting and financial disciplines, rather it extends to organizational psychology and behavior.Practical implicationsThe practical implication of studying EM and personality in Lebanese organizations is to describe and understand how it affects the effectiveness of the internal control and thus the survival of the organization. When organizations are aware of such a strong impact, they will try to increase their maturity level in this regard and further seeks more efforts in tackling the EI aspect. As a summary, the practical implication of this paper is to understand how all those variables affect the effectiveness of the internal control and thus the survival of the organization.Social implicationsThe subject of this study consists of many human-related aspects such as personality and human behavior. Once these elements are combined with the internal control framework, it will have an added value at the social level by enhancing the behavior of people and their perception of others' emotions and oneself emotions, in addition to improving their performance which reflects on enhancing the overall organizational performance. Studying EI allows to understand and manage emotions in order to create positive social interactions. The benefits of EI are vast in terms of personal, academic and professional success.Originality/valueDue to the lack of research on this topic, this research will contribute to explore the field. Future studies will benefit from this analysis while using a larger sample. Future work should aim to include not only auditors but all staff of the company. Further research is required to decide whether the results of this analysis are generalized across various positions and industries and to determine whether EI is the only influential aspect involving a significant number of social interactions. In addition, this article can be used as a basis for the implementation of internal control with a COSO framework that involves the EQ of everyone in the organization.

2021 ◽  
H.P.W.P. Pathirana ◽  
J. Munasinghe ◽  

Informality is an inevitable ingredient in an urban environment. The ‘formally’ established urban built environments are informally shaped by people for the appropriation of spaces for their activities. Within dominant institutionalized urban planning processes, such informalities are often regarded as ‘nuisances’, ‘out-of-place’, and ‘misfits’ in urban spaces. Yet, informally organized spaces are as important as formal spaces for the vitality, equity, and sustainability of all types of urban environments. People's processes in the creation and operation of informal spaces, resisting, contesting, and negotiating the dominant formal networks, have been the subject of many scholarly works over the last few decades, but a lack of empirical work and informative case studies on the subject has distanced mainstream planners and urban designers from learning and integrating such informal space production into institutionalized urban development processes. In order to mend this gap and reorient the prevalent understanding among planning professionals, a people’s endeavor in Puttalam town in Sri Lanka to form and sustain informal spaces is presented in this paper. The paper elaborates on the ‘self-organizing’ behaviour of the small-scale retail vendors and the day-to-day users of the city to withstand interventions by the authorities on the public market space of the town.

2021 ◽  
Vol 32 ◽  
pp. 55-74
Małgorzata Dowlaszewicz ◽  
Agnieszka Patała

This article deals with modern illustrations accompanying medieval text, with special attention to one publication – the modern edition of Middle Dutch Elckerlijc and the woodcuts made by Stefan Mrożewski. The article introduces the circumstances in which the book was published and in which the Polish artist prepared his prints. The main analysis discusses the choices made by Mrożewski and the many different ways in which he refers to the historic past in his work. In order to show a broader framework of the subject, the article also briefly sketches the Polish literary reception of the medieval morality play.

A. S. Sigov ◽  
V. Ya. Tsvetkov ◽  
I. E. Rogov

The problem of testing in education is relevant for many countries. Testing solves three problems. The first task is to assess the quality of current training. The second task is to conduct a comparative analysis of learning outcomes. The third task is the management of the educational process in a particular educational institution and in the education sector. This determines the relevance of testing and the relevance of developing new methods for assessing test results. The article proposes a new method for assessing test results for different situations: “teacher– student”, computer test, virtual testing model, test on a mixed reality model and others. To solve the problem, a special quasi-sigmoidal function is introduced. It is analogous to the logistic function, but takes into account the peculiarities of real testing of students. The logistic function ranges from minus infinity to plus infinity. There are no negative assessments in education. The introduced function lies only in the positive range of the argument. It describes actual positive scores when testing students. The authors called this function the complexity function. With its help, the complexity of the subject is assessed according to the test results. To substantiate the method, the function of the logarithms of the odds, logistic regression and the resulting Rush method are investigated. The article notes two shortcomings of the Rush method. The testing principle has been defined for the new function, which is used to estimate complexity. The article introduces two new concepts: the test difficulty function and the integral test score. Integral assessment of testing is a smooth function and makes it possible to go from a stepwise dependence to a continuous one. The cumulative test score translates the point test results into a continuous function and creates a correlation between the scores. The results of an experiment with the participation of RTU MIREA students are presented. The experimental results are analyzed. The possibility of using the method in educational processes is shown. The method is an alternative to the Rush method.

Axiomathes ◽  
2021 ◽  
Paweł Jakub Zięba

AbstractBrain activity determines which relations between objects in the environment are perceived as differences and similarities in colour, smell, sound, etc. According to selectionism, brain activity does not create those relations; it only selects which of them are perceptually available to the subject on a given occasion. In effect, selectionism entails that perceptual experience is diaphanous, i.e. that sameness and difference in the phenomenal character of experience is exhausted by sameness and difference in the perceived items. It has been argued that diaphaneity is undermined by phenomenological considerations and empirical evidence. This paper considers five prominent arguments of this sort and shows that none of them succeeds.

2021 ◽  
Vol 6 (1) ◽  
pp. 1039
Duygu Göksu ◽  
Balkız Öztürk Başaran

This paper presents a novel analysis of subordinate clause structure in Turkish, focusing on subordinations formed by the following three suffixes: the infinitival -mA(K) with tenseless and (ir)realis usages, and -DIK/ -(y)ACAK with a (non)future temporal specification. We present a classification aligning each form on the Implicational Complementation Hierarchy (ICH) proposed in Wurmbrand and Lohninger (2020), which provides a solution for the subject puzzle observed with these clauses: only infinitival -mA(K) clauses with their (ir)realis use are compatible with being the subject of a transitive verb. We propose that (ir)realis infinitival clauses belong to the situation class in the ICH, and that this middle class is of the ideal semantic complexity and syntactic size for a clausal subject in Turkish.

2021 ◽  
Roland Benoit ◽  
Nesrine Belhadj ◽  
Maxence Lailliau ◽  
Philippe Dagaut

Abstract. The oxidation of monoterpenes under atmospheric conditions has been the subject of numerous studies. They were motivated by the formation of oxidized organic molecules (OOM) which, due to their low vapor pressure, contribute to the formation of secondary organic aerosols (SOA). Among the different reaction mechanisms proposed for the formation of these oxidized chemical compounds, it appears that the autoxidation mechanism, involving successive events of H-migration and O2 addition, common to both low-temperature combustion and atmospheric conditions, is leading to the formation of highly oxidized molecules (HOM). In atmospheric chemistry, the importance of autoxidation compared to other oxidation pathways has been the topic of numerous studies. Conversely, in combustion, autoxidation under cool flame conditions is the main oxidation process commonly taken into account. An analysis of oxidation products detected in both conditions was performed, using the present combustion data and literature data from tropospheric oxidation studies, to investigate possible similarities in terms of observed chemical formulae of products. To carry out this study, we chose two terpenes, α-pinene and limonene (C10H16), among the most abundant biogenic components in the atmosphere, and considered in many previous studies. Also, these two isomers were selected for the diversity of their reaction sites (exo- and endo- carbon-carbon double bonds). We built an experimental database consisting of literature atmospheric oxidation data and presently obtained combustion data for the oxidation of the two selected terpenes. In order to probe the effects of the type of ionization used in mass spectrometry analyses on the detection of oxidation products, we used heated electrospray ionization (HESI) and atmospheric pressure chemical ionization (APCI), in positive and negative modes. The oxidation of limonene-oxygen-nitrogen and α-pinene-oxygen-nitrogen mixtures was performed using a jet-stirred reactor at elevated temperature (590 K), a residence time of 2 s, and atmospheric pressure. Samples of the reacting mixtures were collected in acetonitrile and analyzed by high-resolution mass spectrometry (Orbitrap Q-Exactive) after direct injection and soft ionization, i.e. (+/−) HESI and (+/−) APCI. This work shows a surprisingly similar set of chemical formulae of products, including oligomers, formed in cool flames and under simulated atmospheric conditions. Data analysis showed that a non-negligible subset of chemical formulae is common to all experiments independently of experimental parameters. Finally, this study indicates that more than 40 % of the detected chemical formulae in this full dataset can be ascribed to an autoxidation mechanism.

2021 ◽  
Abdullahi Ahmed An-Naim

In his extensive body of work, Professor Abdullahi Ahmed An-Naim challenges both historical interpretations of Islamic Sharia and neo-colonial understanding of human rights. To advance the rationale of scholarship for social change, An-Naim proposes advancing the universality of human rights through internal discourse within Islamic and African societies and cross-cultural dialogue among human cultures. This book proposes a transformation from human rights organized around a state determined practice to one that is focused on a people-centric approach that empowers individuals to decide how human rights will be understood and integrated into their communities. Decolonizing Human Rights aims to illustrate the decisive role of human agency on the subject of change, without implying that Islamic or any other society are exceptionally disposed to politically motivated violence and consequent profound political instability.

2021 ◽  
Vol 2 (5) ◽  
José Fernando Paschoal Guimarães ◽  
Lafayete Caruzi Junior ◽  
Elias Naim Kassis

Introduction: In the context of implant dentistry, dental implants represent about 1,000,000 procedures per year worldwide. Virtual implant planning systems integrate cone beam computed tomography (CT) data to assess the amount of bone and virtual models for the project of a dental implant. Objective: It presented, through a systematic review, the main considerations of guided surgery in implant dentistry through evidence from clinical studies and important systematic reviews on the subject. Methods: The research was carried out from May 2021 to June 2021 and developed based on Scopus, PubMed, Science Direct, Scielo, and Google Scholar, following the Systematic Review-PRISMA rules. The quality of the studies was based on the GRADE instrument and the risk of bias was analyzed according to the Cochrane instrument. Results: A total of 112 articles were found on guided surgery and implantology. Initially, duplication of articles was excluded. In total, 54 articles were fully evaluated and 23 were included and evaluated in this study. In the GS scenario, advances in technology have contributed to the improvement of models with favorable positioning of implants in aesthetic terms. This provides the predictability of techniques and difficulties that may be encountered during surgical intervention, reducing time and the possibility of errors, allowing for an overall reduction in the costs of oral rehabilitation. Conclusion: Guided surgery is considered accurate and reliable compared to free implant surgery. However, the learning curve is undeniable and a clinician with basic surgical skills, including conventional implant dentistry.

2021 ◽  
pp. 1-29
Peter Allen

Abstract Evidence suggests that increasing the descriptive representation of groups improves their substantive representation. What underpins this link? Many scholars writing on the subject stop short of arguing explicitly that it is “shared experience” within groups. I argue that we should embrace the potential conceptual and empirical benefits of framing representation through experience. To do this, we should think of experience specifically in terms of the epistemic content and capacities gained through subjective experience, which can allow individuals to think about the world in distinct ways. I reframe the idea that experiences might be shared within groups and ameliorate concerns that the concept is essentialist, drawing out the political relevance of my argument. This has the strategic implication that we should be unafraid to argue in favor of political presence on the basis of (shared) experience and the empirical implication that future research should consider subjective experience more closely.

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