Accounting for Risk: Conceptualizing a Robust Greenhouse Gas Inventory for Financial Institutions

Outlines objectives, options, and challenges for financial firms and stakeholders in accounting for greenhouse gas emissions from their investments and services as part of climate change risk management. Discusses methods, scope, reporting, and use

KAP Study on Immunization of Children in a City of North India – A 30 Cluster Survey

Background: To determine the knowledge, attitude and practices about immunization among respondents of children aged 12-23 months.\ud Methods: A total of 510 respondents were interviewed in the urban slums of Lucknow district of India, using 30 cluster sampling technique from January 2005 to April 2005. A pre-tested structured questionnaire was used to elicit the information about the knowledge, attitude and practices of the respondents regarding immunization. \ud Results: Knowledge regarding the disease prevented, number of doses and correct age of administration of BCG was highest among all the categories of respondents. The paramedical worker was the main source of information to the respondents of completely (52.0%) and partially immunized (48.5%) children while community leaders for unimmunized children. Those availing private facilities were more completely immunized, as compared to the government facilities. 55.8% of those who took 20 minutes to reach the immunization site were completely immunized as compared to 64.1% of those who took more than 20 minutes.\ud Conclusion: Considering the incomplete knowledge, and inappropriate practices of the people, the policy makers and medical professionals require Herculean efforts to raise the knowledge and to break the old beliefs of the peopl

The Comparison Between Chinese Puppet Show and Chinese-Javanese Blend Puppet Show in Indonesia

Since some centuries ago, Indonesia has been one of the destinations for immigrating Chinese. When the Chinese came to Indonesia, they also brought their cultures and customs. Some of them have a cultural-cross marriage with local Indonesian and brought their cultures to be introduced to local Indonesian. When the relationship between Chinese and Indonesian became stronger in some fields such as trade, education and politic, some of Chinese cultures has been adapted by local Indonesian or has been assimilated with local cultures. This adaption process was hindered when the New Order of Soeharto government had banned all Chinese culture, including anything closely related. So, the Chinese-Javanese blend puppet show that also brings Chinese culture couldn\u27t get any supports and its development faces difficulties. The writer using a qualitative methodology interviewed some of Chinese-Javanese puppet show artist and observation of the puppet show performance to make a comparison between Chinese puppet show and Chinese-Javanese blend puppet show in Indonesia. Chinese-Javanese puppet show or usually can be determined as Indonesian potehi puppet Show has some differences from Chinese puppet show. The differences can be found in the making of puppet, puppet profiles, performance way and stories

Strategi Pengembangan USAha Sapi Potong (Studi Kasus CV Mitra Tani Farm)

Tujuan penelitian ini yaitu 1) menganalisis kondisi lingkungan internal dan eksternal CV Mitra Tani Farm, 2) mengidentifikasi dan menetapkan strategi yang memengaruhi dalam pengembangan bisnis sapi potong di CV Mitra Tani Farm, dan 3) menetapkan prioritas strategi dalam pengembangan USAha peternakan sapi potong di CV Mitra Tani Farm. Model analisis strategi (David, 2009) yang digunakan yaitu analisis lingkungan internal dan eksternal, Perumusan strategi dan prioritas strategi. Pada tahap Perumusan strategi digunakan SWOT 4 Kuadran. Hasil penelitian menunjukkan bahwa selisih skor terbobot antara peluang dan ancaman serta kekuatan dan kelemahan, diketahui CV Mitra Tani Farm berada pada kuadran satu matriks SWOT 4 Kuadran. Kuadran pertama (kuadran pertumbuhan) memiliki delapan strategi, namun hanya tiga yang dapat diterapkan secara tepat. Hasil nilai ketertarikan menggunakan quantitatif strategic planning matrix strategi yang digunakan yaitu strategi perluasan pasar, kemudian strategi pengembangan produk, strategi diversifikasi konsentrik. Oleh karena itu, dalam menjalankan strategi perluasan pasar, CV Mitra Tani Farm perlu melakukan trobosan promosi. Dalam strategi pengembangan produk, sebaiknya CV Mitra Tani Farm membuat produk olahan daging sapi yang unik dan masih jarang di pasar saat ini

How Does Gender Influence Corporate Risk Management and Firm Survival?

Abstract Exploring the role of CEO gender in corporate financial decision-making, this thesis uses a robust dataset consisting of 600 U.S. listed firms between 2013 and 2023. The research examines how CEO gender influences three financial metrics: leverage ratios, stock return volatility, and firm survival, using panel data regression techniques that adjust for variables such as CEO age, firm size, and market performance. Contradicting the conventional belief that associates female leadership with conservative financial practices, the results of this thesis reveal no significant disparity in leverage or stock return volatility between firms led by female and male CEOs. Furthermore, an unexpected finding emerges, indicating a lower likelihood of long-term survival for firms under female leadership, encouraging a revision of the risk-averse stereotype commonly attributed to female executives. The conclusions drawn from this research contribute to a nuanced understanding of behavioral finance, challenging previous assumptions about gender and risk aversion. By showing how CEO gender can affect corporate strategy, the thesis provides important information for stakeholders interested in improving corporate governance.

Early Childhood Special Education Teachers’ Attitudes Toward Inclusion: A Qualitative Study on a School’s Transition From Segregated Classrooms to More Inclusion Classrooms

Inclusion has been a topic of interest in education and a great deal of research has identified teachers’ attitudes as a barrier to inclusion. Therefore, using the model of attitude (Eagly & Chaiken, 1993) and inclusive pedagogy framework (Florian & Black-Hawkins, 2012), the qualitative study aims to: (1) examine the attitudes of early childhood special education (ECSE) teachers toward inclusion as a school shift from segregated to more inclusive classrooms, (2) explore types of support they received and how that support shaped their inclusive pedagogical practices to teach in inclusive classrooms, and (3) identify barriers that impact their transition to teach in inclusive classrooms. Data were gathered through semi-structured interviews and then coded using in vivo and pattern coding to determine categories and subcategories. Thus, three findings emerged: (1) participants understood the notion of inclusion as “all students,” access, and belonging, (2) participants received some level of support, which may or may not have been beneficial in preparing them for the shift to teaching in inclusive classrooms, and (3) there are district and classroom barriers to inclusion. As a result, findings suggest a need for ongoing professional development to support the implementation of inclusion and teachers’ inclusive pedagogical practices. However, the study has several limitations: (1) sample size, (2) data collection, (3) time constraint, and (4) participants’ response biases. Thus, the findings revealed several implications for research and practice. The study points toward the importance of fostering belonging, conducting a comparative qualitative study to examine attitudes of ECSE teachers in self-contained classrooms and ECSE teachers teaching in inclusive classrooms, and ensuring that future research is a longitudinal study to investigate the long-term benefits of professional development and support services, as well as the gradual transformation in teachers\u27 attitudes toward inclusion. Moreover, three implications for practice are recommended: (1) having provisions of continuous professional development and support services to meet the needs of teachers, (2) focusing on equity inventions that potentially provide access and foster belonging in the classrooms, and (3) considering to recruit teachers of diverse background. In conclusion, inclusion benefits people who have been marginalized, and it functions similarly to equity in that it pulls those who are most disadvantaged into the light

Monitoring and Regression Based Modelling of End Winding Vibration in Large Synchronous Generators.

This research project was set up to monitor, on an ongoing basis, the condition of the end windings and their support structures of a 288 MVA 2-pole synchronous generator with a known end winding vibration problem Excessive vibration at the end windings was caused by the natural frequencies of individual end bars (local) and of the entire end winding structure (global) being at or close to the magnetic forcing frequency of 100 Hz. Resonant vibration such as this has been a cause of major failures in machines of the same type in the past, resulting in significant down time ranging from a few weeks to a number of months, with the obvious implications in terms of cost, generator availability and revenue loss. The project covers the installation of an end winding vibration monitoring system, subsequent analysis and testing in order to attempt to lower peak vibration levels, a low tune modification of the end winding support structure (carried out by the OEM) in order to remedy the natural frequency issue, subsequent data analysis and development of regression models to allow the prediction of vibration levels based on plant data and the implementation of the models on PI ACE (Advance Computing Engine). A webpage, available to all plant personnel via the company intranet was then created to display the actual measured vibration data against the model predicted values and other relevant plant data. With the issue of excessive vibration due to resonance having been remedied by the Original Equipment Manufacturer (OEM) the focus of the project shifted somewhat towards providing an easily interpreted, easily accessible method of monitoring the condition of a now relatively healthy machine well beyond the conclusion of this project. The development of the regression models and web page was seen as the best way of achieving this

INDENTIFYING PRAGMATIC FAILURES IN DIALOGUE SCRIPTS OF EFL LEARNERS

Most of the EFL learners consciously or unconsciously speak English using the same way they communicate their native languages which have different patterns and cultural backgrounds. In writing English dialogue scripts, most students in West Sumatera province transfer their mother languages to national language first and then to English language. As a result, beyond many spelling and syntactic errors found in the scripts, pragmatic failures are the most dominant issues captured. The students’ pragmatics failures are categorized into pragmalinguistic and sociopragmatic failures in accordance with Jenny Thomas (1983). This present study provides overviews of phenomenon in EFL dialogue scripts made by students of UPI YPTK Padang. It investigated students from 6 classes who have learned basic  English in the previous semester. The students are asked to make a simple dialogue in groups with certain chosen topics and are allowed to use dictionary if necessary. The study showed that the students limitation of English language proficiency and pragmatic transfer result in pragmalinguistic failures such as failure to follow the native expressive habit, misunderstanding of words, use English with semantics and structure of students’s mother tongues, verbose verbs and that sociopragmatic failure lies in perception and expression of local pragmatic conventions

Comparative Analysis of Unit Cost of Higher Education in State Universities of Punjab

Due to pressure of student unions the fees structure in many of the universities has hardly been revised in the last three decades even to take care of inflation. Although connotation towards cost recovery system is being discussed at many fronts, full-cost reinstatement is considered neither practicable nor desirable. Practically calculating the unit cost of education is very easy: add up the total cost direct and indirect and divide it by number of students and resultant figure will be average cost per student or per unit cost of education. But in practice there are issues related with collection of financial figures and calculation of per unit cost. University cost of education is higher in all the cases and fee charged is more. University needs to cut its non-productive expenses so as to cover up the deficiency. It is recommended to raise the fee structure in tune with cost being incurred by university. University is not even able to cover its variable cost from the course fee. The alternative way out is to increase the number of enrollments so as to cover its cost form revenue. Both of the universities are not working on break-even point analysis. Keywords: Unit Cost of education, university cost recover