Search results for: Algerian context
1986 From Restraint to Obligation: The Protection of the Environment in Times of Armed Conflict
Authors: Aaron Walayat
Abstract:
Protection of the environment in international law has been one of the most developed in the context of international humanitarian law. This paper examines the history of the protection of the environment in times of armed conflict, beginning with the traditional notion of restraint observed in antiquity towards the obligation to protect the environment, examining the treaties and agreements, both binding and non-binding which have contributed to environmental protection in war. The paper begins with a discussion of the ancient concept of restraint. This section examines the social norms in favor of protection of the environment as observed in the Bible, Greco-Roman mythology, and even more contemporary literature. The study of the traditional rejection of total war establishes the social foundation on which the current legal regime has stemmed. The paper then studies the principle of restraint as codified in international humanitarian law. It mainly examines Additional Protocol I of the Geneva Convention of 1949 and existing international law concerning civilian objects and the principles of international humanitarian law in the classification between civilian objects and military objectives. The paper then explores the environment’s classification as both a military objective and as a civilian object as well as explores arguments in favor of the classification of the whole environment as a civilian object. The paper will then discuss the current legal regime surrounding the protection of the environment, discussing some declarations and conventions including the 1868 Declaration of St. Petersburg, the 1907 Hague Convention No. IV, the Geneva Conventions, and the 1976 Environmental Modification Convention. The paper concludes with the outline noting the movement from codification of the principles of restraint into the various treaties, agreements, and declarations of the current regime of international humanitarian law. This paper provides an analysis of the history and significance of the relationship between international humanitarian law as a major contributor to the growing field of international environmental law.Keywords: armed conflict, environment, legal regime, restraint
Procedia PDF Downloads 2041985 Beliefs and Rituals among the Urak Lawoi Sea Gypsies in the Bulon Archipelago, Satun Province
Authors: Srisuporn Piyaratanawong, Suchai Assawapantanakul
Abstract:
This study aims to reflect changes in beliefs and rituals among the Urak Lawoi sea gypsies on the Bulon archipelago of Satun Province that are related to changes of society according to each dimension of time. The historical study was conducted using an oral history approach. The study found that the traditional way of life as itinerants who moved seasonally resulted in their dependence on nature and beliefs in supernatural power, and mysterious powers and superstitions in the belief of ghosts, ancestors, guardian spirits, large banyan trees, life and living, treatment of diseases, king of nagas, and other beliefs. They displayed their respect to supernatural powers through rituals by worshiping, making offerings to spirits and performing Rongeng dance for spirits in return for fulfilling their vows. After World War II (1945), the Urak Lawoi sea gypsies on Bulon archipelago changed their itinerant way of life to permanent settlements. However, their beliefs in supernatural powers and ritual performances remained in existence. Until 1987, when tourism began to spread to the archipelago, some of them gradually turned to make a living with tourism. Moreover, during the last 20 years (from around 1994), Islam has spread among the people. With this social context, the traditional beliefs in supernatural powers have changed to beliefs according to the religion and the way of life that has changed. Thus, when the traditional beliefs and rituals can no longer fulfil the new way of life, they slowly disappear, such as the floating the boat ceremony that has been replaced with new beliefs and rituals according to Islam. Nevertheless, some beliefs and rituals still exist, such as beliefs about treatment of diseases and Rongeng dance for spirits in return for vow fulfilling. In conclusion, the traditional beliefs and rituals of the Urak Lawoi sea gypsies on the Bulon archipelago cannot fulfil the new way of life, and have, thus, brought about changes in beliefs and rituals that are congruent with the current society.Keywords: belief, ritual, Urak Lawoi, sea gypsy, Bulon Archipelago
Procedia PDF Downloads 2791984 How Vernacular Attributes of Traditional Buildings Can Be Integrated Into Modern Designs - A Case Study of Thirumayilai, Mylapore
Authors: Divya Ramaseshan
Abstract:
The indigenous beauty of a space supported by its local context is unmatchable. India, known to be a hub for varied cultural significance, has one of the best uses of vernacularism. This paper focuses on the traditional houses present in Thirumayilai, Mylapore, one of the oldest and most populous cities in Chennai. The Mylapore houses are known for their Agraharam style with thinnai, courtyard, and sloping roof characteristics. These homes had a combined influence of Indian, Islamic as well as Neo-classical architecture in their design. The design of the houses reflects the lives of Brahmin communities which have almost vanished from sight now. According to the growing demands of local residents as well as urbanization, many houses have been renovated. Some of those structures have been conserved in certain streets showcasing their historical identity. Other structures have either been demolished or redesigned based on people’s needs. Those structures have been identified and studied to understand the comparative features that have been changed. Many of those were in direct relevance to the city’s climate, family size, socializing habits, and local materials. Being a temple town, Mylapore has contour variations sloping towards various water bodies. These factors have been considered for building homes as well. The study aims to list down the possible design guidelines that could be effective in today’s construction field. The pros and cons are analyzed, and the respective methodologies are framed. Our modern construction technologies have brought in the best visual aesthetics in a short frame of time, but the serene touch of teak wood, walking through paved stones, daydreaming in the sunlit courtyards, and chitchatting in porticos are always cherished. Architects around the world are trying hard to achieve such appreciated design elements in upcoming projects with the best use of modern technology. This will also improvise people’s mental health in the comfort of their homes.Keywords: Agraharam, Mylapore, traditional, vernacularism
Procedia PDF Downloads 1001983 Meet Automotive Software Safety and Security Standards Expectations More Quickly
Authors: Jean-François Pouilly
Abstract:
This study addresses the growing complexity of embedded systems and the critical need for secure, reliable software. Traditional cybersecurity testing methods, often conducted late in the development cycle, struggle to keep pace. This talk explores how formal methods, integrated with advanced analysis tools, empower C/C++ developers to 1) Proactively address vulnerabilities and bugs, which includes formal methods and abstract interpretation techniques to identify potential weaknesses early in the development process, reducing the reliance on penetration and fuzz testing in later stages. 2) Streamline development by focusing on bugs that matter, with close to no false positives and catching flaws earlier, the need for rework and retesting is minimized, leading to faster development cycles, improved efficiency and cost savings. 3) Enhance software dependability which includes combining static analysis using abstract interpretation with full context sensitivity, with hardware memory awareness allows for a more comprehensive understanding of potential vulnerabilities, leading to more dependable and secure software. This approach aligns with industry best practices (ISO2626 or ISO 21434) and empowers C/C++ developers to deliver robust, secure embedded systems that meet the demands of today's and tomorrow's applications. We will illustrate this approach with the TrustInSoft analyzer to show how it accelerates verification for complex cases, reduces user fatigue, and improves developer efficiency, cost-effectiveness, and software cybersecurity. In summary, integrating formal methods and sound Analyzers enhances software reliability and cybersecurity, streamlining development in an increasingly complex environment.Keywords: safety, cybersecurity, ISO26262, ISO24434, formal methods
Procedia PDF Downloads 191982 Social Sustainability and Affordability of the Transitional Housing Scheme in Hong Kong
Authors: Tris Kee
Abstract:
This research investigates social sustainability factors in transitional housing projects and their impact on fostering healthy living environments that promote physical activity and social interaction for residents. Social sustainability is integral to individual health and well-being, as emphasized by Goal 11 of the 2030 Agenda for Sustainable Development, which highlights the importance of safe, affordable, and accessible transport systems, green spaces, and public spaces catering to vulnerable populations' needs. Communal spaces in urban environments are essential for fostering social sustainability, as they serve as settings for physical activities and social interactions among diverse socio-economic groups. Factors such as neighborhood social atmosphere, historical context, social disparity, and mobility can influence the relationship between existing and transitional communities. Mental health effects can be measured through housing segregation, mobility and accessibility, and housing tenure. A significant research gap exists in understanding the living environment of transitional housing in Hong Kong and the social sustainability factors affecting residents' mental and physical health. To address this gap, our study employs a mixed-methods approach combining survey questionnaires and interviews to gather both quantitative and qualitative data. This methodology will provide comprehensive insights into residents' experiences and perceptions. Our research's main contribution is identifying key social sustainability factors in transitional housing and their impact on residents' well-being, informing policy-making and the creation of inclusive, healthy living environments. By addressing this research gap, we aim to provide valuable insights for future housing projects, ultimately promoting the development of socially sustainable transitional communities.Keywords: social sustainablity, affordable housing, transitional housing, high density housing
Procedia PDF Downloads 881981 Cybersecurity for Digital Twins in the Built Environment: Research Landscape, Industry Attitudes and Future Direction
Authors: Kaznah Alshammari, Thomas Beach, Yacine Rezgui
Abstract:
Technological advances in the construction sector are helping to make smart cities a reality by means of cyber-physical systems (CPS). CPS integrate information and the physical world through the use of information communication technologies (ICT). An increasingly common goal in the built environment is to integrate building information models (BIM) with the Internet of Things (IoT) and sensor technologies using CPS. Future advances could see the adoption of digital twins, creating new opportunities for CPS using monitoring, simulation, and optimisation technologies. However, researchers often fail to fully consider the security implications. To date, it is not widely possible to assimilate BIM data and cybersecurity concepts, and, therefore, security has thus far been overlooked. This paper reviews the empirical literature concerning IoT applications in the built environment and discusses real-world applications of the IoT intended to enhance construction practices, people’s lives and bolster cybersecurity. Specifically, this research addresses two research questions: (a) how suitable are the current IoT and CPS security stacks to address the cybersecurity threats facing digital twins in the context of smart buildings and districts? and (b) what are the current obstacles to tackling cybersecurity threats to the built environment CPS? To answer these questions, this paper reviews the current state-of-the-art research concerning digital twins in the built environment, the IoT, BIM, urban cities, and cybersecurity. The results of these findings of this study confirmed the importance of using digital twins in both IoT and BIM. Also, eight reference zones across Europe have gained special recognition for their contributions to the advancement of IoT science. Therefore, this paper evaluates the use of digital twins in CPS to arrive at recommendations for expanding BIM specifications to facilitate IoT compliance, bolster cybersecurity and integrate digital twin and city standards in the smart cities of the future.Keywords: BIM, cybersecurity, digital twins, IoT, urban cities
Procedia PDF Downloads 1691980 Understanding the Interactive Nature in Auditory Recognition of Phonological/Grammatical/Semantic Errors at the Sentence Level: An Investigation Based upon Japanese EFL Learners’ Self-Evaluation and Actual Language Performance
Authors: Hirokatsu Kawashima
Abstract:
One important element of teaching/learning listening is intensive listening such as listening for precise sounds, words, grammatical, and semantic units. Several classroom-based investigations have been conducted to explore the usefulness of auditory recognition of phonological, grammatical and semantic errors in such a context. The current study reports the results of one such investigation, which targeted auditory recognition of phonological, grammatical, and semantic errors at the sentence level. 56 Japanese EFL learners participated in this investigation, in which their recognition performance of phonological, grammatical and semantic errors was measured on a 9-point scale by learners’ self-evaluation from the perspective of 1) two types of similar English sound (vowel and consonant minimal pair words), 2) two types of sentence word order (verb phrase-based and noun phrase-based word orders), and 3) two types of semantic consistency (verb-purpose and verb-place agreements), respectively, and their general listening proficiency was examined using standardized tests. A number of findings have been made about the interactive relationships between the three types of auditory error recognition and general listening proficiency. Analyses based on the OPLS (Orthogonal Projections to Latent Structure) regression model have disclosed, for example, that the three types of auditory error recognition are linked in a non-linear way: the highest explanatory power for general listening proficiency may be attained when quadratic interactions between auditory recognition of errors related to vowel minimal pair words and that of errors related to noun phrase-based word order are embraced (R2=.33, p=.01).Keywords: auditory error recognition, intensive listening, interaction, investigation
Procedia PDF Downloads 5131979 Macrocephaly-Cutis Marmorata Telangiectatica Congenita Associated with Epilepsy: Case Report
Authors: Atitallah Sofien, Bouyahia Olfa, Krifi Farah, Missaoui Nada, Ben Rabeh Rania, Yahyaoui Salem, Mazigh Sonia, Boukthir Samir
Abstract:
Introduction: Cutis marmorata telangiectatica congenita (CMTC) is a rare cutaneous vascular malformation. It most often appears at birth or during the first days of life. Its origin is still unknown. It associates a livedo with telangiectasias of diffuse or segmental topography. In rare cases, it can be associated with neurological disorders such as macrocephaly and, less frequently, with epilepsy. Methodology: We report a case of an infant with Macrocephaly- Cutis marmorata telangiectatica congenita syndrome associated with epilepsy. Results: This is the case of a one month and 15 days old female infant from a non-consanguineous marriage, admitted for a status epilepticus in the context of apyrexia. Infectious and metabolic causes had been eliminated. Physical examination had shown non-infiltrated and reticular livedoid erythematous patches affecting the left upper limb and atrophic on the back of the left hand. Cerebral magnetic resonance imaging (MRI) showed thin layers of bifrontal, temporal, and left parietal hygromas associated with the widening of the bifrontal subarachnoid spaces. The electroencephalogram showed a well-organized sleep tracing with a single right occipital paroxysmal abnormality. Antiepileptic treatment has been administered with good clinical evolution and regression of the skin lesion and a control electroencephalogram without abnormality. Conclusion: This observation illustrates an association of CMTC with both macrocephaly and epilepsy. This pathology, which is relatively benign and has a good prognosis, generally does not require treatment. However, a detailed examination must be carried out, and a follow-up plan must be put in place for each patient presenting with CMTC, given the risk of association with other abnormalities, which can be potentially serious.Keywords: cutis marmorata telangiectatica congenita, macrocephaly, epilepsy, children
Procedia PDF Downloads 601978 The Role of Social Media for the Movement of Modest Fashion in Indonesia
Authors: Siti Dewi Aisyah
Abstract:
Islamic Modest Fashion has become one of the emerging industries. It is said that social media has making a role in its development. From designers, hijabi bloggers and then instagrammers, they are often seen posting their everyday outfits. They want to combine their faith with cutting-edge fashion trend. Muslim consumers has become a potential targeted market due to the increasing of people wearing hijab. Muslim consumers are projected to spend $327 bilion on clothing by 2020. Indonesia, as the biggest Muslim majority country, has targeted to be The World’s Center for Muslim Fashion in the world as its national branding by 2020. This study will examine how social media especially Blog and Instagram can lead the movement of Islamic Modest Fashion in Indonesia, how it also brings consumer culture to hijabi and as the result it triggers Indonesia to brand itself and how all the elements in Indonesia including the designers, bloggers or instagrammers and also Indonesian Agency for Creative Economy together work to make its dream come true. This research will be conducted through interviews with several elements mentioned, and internet, blog, Instagram and Youtube analysis through visual analysis that also examine the semiotic meaning behind the picture that are posted by the people on the social media especially about the Islamic Modest Fashion trend. This research also contains a literature review of a diverse group of works on topics related to the study. This research will be examined through several theoretical frameworks including the study of social media, fashion culture and consumer culture. Fashion and consumer culture are also two main topics because fashion furthermore leads to consumer culture. The possible benefit of this research is to be a reference literature of Islamic Modest Fashion and social media’s role especially in an Indonesian context.Keywords: blog, instagram, consumer culture, modest fashion, social media, visual analysis
Procedia PDF Downloads 3661977 Legal Allocation of Risks: A Computational Analysis of Force Majeure Clauses
Authors: Farshad Ghodoosi
Abstract:
This article analyzes the effect of supervening events in contracts. Contracts serve an important function: allocation of risks. In spite of its importance, the case law and the doctrine are messy and inconsistent. This article provides a fresh look at excuse doctrines (i.e., force majeure, impracticability, impossibility, and frustration) with a focus on force majeure clauses. The article makes the following contributions: First, it furnishes a new conceptual and theoretical framework of excuse doctrines. By distilling the decisions, it shows that excuse doctrines rests on the triangle of control, foreseeability, and contract language. Second, it analyzes force majeure clauses used by S&P 500 companies to understand the stickiness and similarity of such clauses and the events they cover. Third, using computational and statistical tools, it analyzes US cases since 1810 in order to assess the weight given to the triangle of control, foreseeability, and contract language. It shows that the control factor plays an important role in force majeure analysis, while the contractual interpretation is the least important factor. The Article concludes that it is the standard for control -whether the supervening event is beyond the control of the party- that determines the outcome of cases in the force majeure context and not necessarily the contractual language. This article has important implications on COVID-19-related contractual cases. Unlike the prevailing narrative that it is the language of the force majeure clause that’s determinative, this article shows that the primarily focus of the inquiry will be on whether the effects of COVID-19 have been beyond the control of the promisee. Normatively, the Article suggests that the trifactor of control, foreseeability, and contractual language are not effective for allocation of legal risks in times of crises. It puts forward a novel approach to force majeure clauses whereby that the courts should instead focus on the degree to which parties have relied on (expected) performance, in particular during the time of crisis.Keywords: contractual risks, force majeure clauses, foreseeability, control, contractual language, computational analysis
Procedia PDF Downloads 1491976 The Soundscape of Contemporary Buddhist Music in Taiwan: Tzu Chi Vesak Ceremony
Authors: Sylvia Huang
Abstract:
Contemporary Buddhist music has been emerged at the new forms of large-scale public Buddhist ritual ceremonies that may involve up to 10,000 participants at a time. Since 2007, the Buddha’s Birthday ceremony (Sanskrit, Vesak) by the Buddhist Tzu Chi Foundation has being held at major cities in Taiwan and many affiliated Tzu Chi offices around the world. Analysis of this modern and technologically-dependent ceremony sheds new light on the significance of music in contemporary Buddhist ritual, and also on recently enhanced and increasingly intimate connections between music and Buddhism. Through extensive ethnographic research of ten years (2007-2017), the research explores how the form of contemporary Buddhist music relates to the role of music in participants’ experience of the ritual and the way in which they construct meaning. The theoretical approach draws on both ethnomusicology and Buddhist teachings, Dharma. As soundscape is defined as the entire sonic energy produced by a landscape, the concept of soundscape is utilised to examine the contemporary ritual music in the Tzu Chi Vesak ceremony. The analysis opens new territory in exploring how analysis of Buddhist music can benefit from incorporating Buddhist philosophy within the methodological approach. Main findings are: 1) music becomes a method for Buddhist understanding through a focus in particular on how the ceremonial program is followed by music, and 2) participants engage with each other and entrain with music in the Vesak ceremony. As Buddhist sounding, such as scripture reading, liturgical chanting, and ceremonial music singing, is a sonic epistemological knowing of the conditions in which Buddhism is practiced, experienced, and transmigrated, the research concludes by showing that studies of Buddhist music have the potential to reveal distinctively Buddhist concepts, meaning, and values. Certain principles of Buddhist philosophy are adopted within ethnomusicological analysis to further enhance understandings of the crucial function of music within such a ritual context. Finally, the contemporary Buddhist music performance in the ceremony is possessed as a means of direct access to the spiritual experience in Buddhism.Keywords: buddhist music, Taiwan, soundscape, Vesak ceremony
Procedia PDF Downloads 1371975 Cybersecurity Engineering BS Degree Curricula Design Framework and Assessment
Authors: Atma Sahu
Abstract:
After 9/11, there will only be cyberwars. The cyberwars increase in intensity the country's cybersecurity workforce's hiring and retention issues. Currently, many organizations have unfilled cybersecurity positions, and to a lesser degree, their cybersecurity teams are understaffed. Therefore, there is a critical need to develop a new program to help meet the market demand for cybersecurity engineers (CYSE) and personnel. Coppin State University in the United States was responsible for developing a cybersecurity engineering BS degree program. The CYSE curriculum design methodology consisted of three parts. First, the ACM Cross-Cutting Concepts standard's pervasive framework helped curriculum designers and students explore connections among the core courses' knowledge areas and reinforce the security mindset conveyed in them. Second, the core course context was created to assist students in resolving security issues in authentic cyber situations involving cyber security systems in various aspects of industrial work while adhering to the NIST standards framework. The last part of the CYSE curriculum design aspect was the institutional student learning outcomes (SLOs) integrated and aligned in content courses, representing more detailed outcomes and emphasizing what learners can do over merely what they know. The CYSE program's core courses express competencies and learning outcomes using action verbs from Bloom's Revised Taxonomy. This aspect of the CYSE BS degree program's design is based on these three pillars: the ACM, NIST, and SLO standards, which all CYSE curriculum designers should know. This unique CYSE curriculum design methodology will address how students and the CYSE program will be assessed and evaluated. It is also critical that educators, program managers, and students understand the importance of staying current in this fast-paced CYSE field.Keywords: cyber security, cybersecurity engineering, systems engineering, NIST standards, physical systems
Procedia PDF Downloads 951974 Social Networking Application: What Is Their Quality and How Can They Be Adopted in Open Distance Learning Environments?
Authors: Asteria Nsamba
Abstract:
Social networking applications and tools have become compelling platforms for generating and sharing knowledge across the world. Social networking applications and tools refer to a variety of social media platforms which include Facebook, Twitter WhatsApp, blogs and Wikis. The most popular of these platforms are Facebook, with 2.41 billion active users on a monthly basis, followed by WhatsApp with 1.6 billion users and Twitter with 330 million users. These communication platforms have not only impacted social lives but have also impacted students’ learning, across different delivery modes in higher education: distance, conventional and blended learning modes. With this amount of interest in these platforms, knowledge sharing has gained importance within the context in which it is required. In open distance learning (ODL) contexts, social networking platforms can offer students and teachers the platform on which to create and share knowledge, and form learning collaborations. Thus, they can serve as support mechanisms to increase interactions and reduce isolation and loneliness inherent in ODL. Despite this potential and opportunity, research indicates that many ODL teachers are not inclined to using social media tools in learning. Although it is unclear why these tools are uncommon in these environments, concerns raised in the literature have indicated that many teachers have not mastered the art of teaching with technology. Using technological, pedagogical content knowledge (TPCK) and product quality theory, and Bloom’s Taxonomy as lenses, this paper is aimed at; firstly, assessing the quality of three social media applications: Facebook, Twitter and WhatsApp, in order to determine the extent to which they are suitable platforms for teaching and learning, in terms of content generation, information sharing and learning collaborations. Secondly, the paper demonstrates the application of teaching, learning and assessment using Bloom’s Taxonomy.Keywords: distance education, quality, social networking tools, TPACK
Procedia PDF Downloads 1241973 The Image of Saddam Hussein and Collective Memory: The Semiotics of Ba'ath Regime's Mural in Iraq (1980-2003)
Authors: Maryam Pirdehghan
Abstract:
During the Ba'ath Party's rule in Iraq, propaganda was utilized to justify and to promote Saddam Hussein's image in the collective memory as the greatest Arab leader. Consequently, urban walls were routinely covered with images of Saddam. Relying on these images, the regime aimed to provide a basis for evoking meanings in the public opinion, which would supposedly strengthen Saddam’s power and reconstruct facts to legitimize his political ideology. Nonetheless, Saddam was not always portrayed with common and explicit elements but in certain periods of his rule, the paintings depicted him in an unusual context, where various historical and contemporary elements were combined in a narrative background. Therefore, an understanding of the implied socio-political references of these elements is required to fully elucidate the impact of these images on forming the memory and collective unconscious of the Iraqi people. To obtain such understanding, one needs to address the following questions: a) How Saddam Hussein is portrayed in mural during his rule? b) What of elements and mythical-historical narratives are found in the paintings? c) Which Saddam's political views were subject to the collective memory through mural? Employing visual semiotics, this study reveals that during Saddam Hussein's regime, the paintings were initially simple portraits but gradually transformed into narrative images, characterized by a complex network of historical, mythical and religious elements. These elements demonstrate the transformation of a secular-nationalist politician into a Muslim ruler who tried to instill three major policies in domestic and international relations i.e. the arabization of Iraq, as well as the propagation of pan-arabism ideology (first period), the implementation of anti-Israel policy (second period) and the implementation of anti-American-British policy (last period).Keywords: Ba'ath Party, Saddam Hussein, mural, Iraq, propaganda, collective memory
Procedia PDF Downloads 3261972 The Effect of Diapirs on the Geometry and Evolution of the Ait Ourir Basin, High Atlas Mountains of Marrakesh, Morocco
Authors: Hadach Fatiha, Algouti Ahmed, Algouti Abdellah, Jdaba Naji, Es-Sarrar Othman, Mourabit Zahra
Abstract:
This paper investigates the structure and evolution of diapirism in the Ait Ourir basin, located in the High Atlas of Marrakesh, using structural and sedimentological fieldwork integrated with field mapping. A tectonic-sedimentological study of the Mesozoic cover of the Ait Ourir basin area revealed that these units were subjected to important saccadic halokinetic activity, reflected by anticline structures associated with regional faults that created several synclinal mini-basins. However, the lack of seismic coverage in the study area makes the proposed interpretation based on extrapolations of information observed on the surface. In this work, we suggest that faults and salt activity led to the formation of different structures within the studied area. The growth of the Triassic evaporites at different stages during the Mesozoic is reflected by progressive and local unconformities, recorded as having different ages. These structures created high diapiric zones with reduced sedimentation, showing abrupt lateral thickness variations in several places where this activity was occurring; this is clearly defined within the Wanina and Jbel Sour’s mini-basins, where the Senonian was observed to rest at an angular unconformity over the entire sedimentary cover encompassing the time period from the Liassic to the Turonian. The diapirism associated with the major faults, especially encountered between the basins, is often accompanied by late Triassic volcanic material. This diapir-fault relationship resulted in shallow and often depocentric zones in a pull-apart system within a distensive context.Keywords: diapir, evaporites, faults, pull-apart, Mesozoic cover, Ait Ourir, western High Atlas, Morocco
Procedia PDF Downloads 711971 The Revenue Management Implementation and Its Complexity in the Airline Industry: An Empirical Study on the Egyptian Airline Industry
Authors: Amr Sultan, Sara Elgazzar, Breksal Elmiligy
Abstract:
The airline industry nowadays is becoming a more growing industry facing a severe competition. It is an influential issue in this context to utilize revenue management (RM) concept and practice in order to develop the pricing strategy. There is an unfathomable necessity for RM to assist the airlines and their associates to disparage the cost and recuperate their revenue, which in turn will boost the airline industry performance. The complexity of RM imposes enormous challenges on the airline industry. Several studies have been proposed on the RM adaptation in airlines industry while there is a limited availability of implementing RM and its complexity in the developing countries such as Egypt. This research represents a research schema about the implementation of the RM to the Egyptian airline industry. The research aims at investigating and demonstrating the complexities face implementing RM in the airline industry, up on which the research provides a comprehensive understanding of how to overcome these complexities while adapting RM in the Egyptian airline industry. An empirical study was conducted on the Egyptian airline sector based on a sample of four airlines (Egyptair, Britishair, KLM, and Lufthansa). The empirical study was conducted using a mix of qualitative and quantitative approaches. First, in-depth interviews were carried out to analyze the Egyptian airline sector status and the main challenges faced by the airlines. Then, a structured survey on the three different parties of airline industry; airlines, airfreight forwarders, and passengers were conducted in order to investigate the main complexity factors from different parties' points of view. Finally, a focus group was conducted to develop a best practice framework to overcome the complexities faced the RM adaptation in the Egyptian airline industry. The research provides an original contribution to knowledge by creating a framework to overcome the complexities and challenges in adapting RM in the airline industry generally and the Egyptian airline industry particularly. The framework can be used as a RM tool to increase the effectiveness and efficiency of the Egyptian airline industry performance.Keywords: revenue management, airline industry, revenue management complexity, Egyptian airline industry
Procedia PDF Downloads 4041970 Built-Own-Lease-Transfer (BOLT): “An Alternative Model to Subsidy Schemes in Public Private Partnership Projects”
Authors: Nirali Shukla, Neel Shah
Abstract:
The World Bank Institute (WBI) is undertaking a review of government interventions aimed at facilitating sustainable investment in public private partnerships (PPPs) in various under developed countries. The study presents best practice for applying financial model to make PPPs financially viable. The lessons presented here, if properly implemented, can help countries use limited funds to attract more private investment, get more infrastructure built and, as a result, achieve greater economic growth. The four countries Brazil, Colombia, Mexico, and India in total develop an average of nearly US$50 billion in PPPs per year. There are a range of policies and institutional arrangements governments use to provide subsidies to PPPs. For example, some countries have created dedicated agencies, or ‘funds’, capitalized with money from the national budget to manage and allocate subsidies. Other countries have established well-defined policies for appropriating subsidies on an ad hoc basis through an annual budget process. In this context, subsidies are direct fiscal contributions or grants paid by the government to a project when revenues from user fees are insufficient to cover all capital and operating costs while still providing private investors with a reasonable rate of return. Without subsidies, some infrastructure projects that would provide economic or social gains, but are not financially viable, would go undeveloped. But the Financial model of BOLT (PPP) model described in this study suggests that it is most feasible option rather than going for subsidy schemes for making infrastructure projects financially viable. The major advantage for implementing this model is the government money is saved and can be used for other projects as well as the private investors are getting better rate of return than subsidized schemes.Keywords: PPP, BOLT, subsidy schemes, financial model
Procedia PDF Downloads 7651969 Effective Environmental Planning Management (EPM) as Panacea to Sustainable Urban Development
Authors: Jegede Kehinde Jacob, Ola Akeem Bayonle, Adewale Yemi Yekeen
Abstract:
The rapid rate of urban growth in most developing countries of the world in recent times is alarming. Mass movement of people from rural areas to the urban centres, the consequence of the uncontrolled rapid urbanisation resulting to many un-conforming environmental challenges such as inadequate infrastructure, land, water and air pollution, poor environmental sanitation, poor and inadequate housing, urban degradation, sprawl and slums, urban violence, crime, robbery and prostitution as well as many other social vices that make the cities unsustainable. The resultant effects of all these are abysmal failure in the management of cities on the part of the governing authorities and other relevant stakeholders as well as unconducive and unwholesome condition of living of the people. This paper attempts to examine holistically the issue of environmental planning management (EPM) process development and management concept with a view for dynamic and interactive approach for various stakeholders as partners in achieving sustainable cities of our dream. The areas of discussion including conceptual and contextual issues, sustainable cities concept, good urban governance including literature review. The paper goes further to examine opportunities and challenges of built environment generally, the nature and context of environmental problems in particular, the role and duties of environmental planning and management (EPM) process in sustainable urban development. The paper further reviewed briefly the various levels of institutionalisation of EPM process with a typical case study of sustainable Ibadan project (SIP). The paper concludes with a list of recommendations to ensure effective and lasting solutions to cities problems through initiation of EPM process achievable in a sustainable manner.Keywords: built environment, environmental planning, sustainable cities, sustainable development, urbanization
Procedia PDF Downloads 2641968 Accountant Strategists Challenge the Dominant Business Model: A Strategy-as-Practice Perspective
Authors: Lindie Grebe
Abstract:
This paper reports on a study that explored the strategizing practices of professional accountants in the mining industry, based on Jarratt and Stiles’ dominant strategizing practice models framework. Drawing on a strategy-as-practice perspective, the paper recognises qualified professional accountants in strategic management such as Chief Executive Officers, as strategy practitioners that perform their strategizing practices and praxis within a specific context. The main findings of this paper were produced through semi-structured individual interviews with accountants that perform strategy on a business level in the South African mining industry. Qualitative data were analysed through conversation analysis over two coding-cycles. Findings describe accountant strategists as practitioners who challenge the dominant business model when a disconnect seems to exist between international corporate level strategy and business level strategy in the South African mining industry. Accountant strategy practitioners described their dominant strategizing practice model as incremental change during strategic planning and as a lived experience during strategy implementation. Findings portrayed these strategists as taking initiative as strategy leaders in a dynamic and volatile environment to combine their accounting background with strategic management and challenge the dominant business model. Understanding how accountant strategists perform strategizing offers insight into the social practice of strategic management. This understanding contributes to the body of knowledge on strategizing in the South African mining industry. In addition, knowledge on the transformation of accountants as strategists could provide valuable practice relevant insights for accounting educators and the accounting profession alike.Keywords: accountant strategists, dominant strategizing practice models framework, mining industry, strategy-as-practice
Procedia PDF Downloads 1751967 “Waving High the Delicate Mistress”: on Feminist Geography and American Identity in the Valley of the Moon
Authors: Yangyang Zhang
Abstract:
In The Valley of the Moon, Jack London implicitly presents the connection between the city and the male, the country and the female, constructing a gender space where the city and the countryside are opposed. But meanwhile, London is constantly dismantling the gender space through the reversed travel map so as to highlight the fluidity and productivity of female space. Under such circumstance, the original gender space has to be reorganized. Through the construction of gendered urban and rural spaces, Jack London presents the national crisis in the process of urbanization of the American West in the late 19th century, while the female-led reversed travel map reproduces the original contribution of the American West to the construction of nationality. In the end, the reorganized neutral space “valley of the moon” reflects the “garden” motif in American national imagination and plays an important role in rebuilding national identity. This research studies the feminist geography and cartography in Jack London's novel The Valley of the Moon and analyzes the gender-politics attribution in the literary geography writing in London's novel on this basis. The research returns to the American historical context at the end of the 19th century, focusing on how London’s feminist geography embodies his sense of nationality and investigating how female-dominated literary cartography reconstructs American identity. This paper takes Literary Cartography, and feminist geography as the ideological guide combines with the discourse of gender politics. comprehensively uses various literary criticism methods such as deconstructionist literary criticism, and new historicism literary criticism, etc., Through the study of Jack London's work, the paper aims to analyse how London constructs a national image by literary geography.Keywords: American identity, American west, feminist geography, garden motif, the valley of the moon
Procedia PDF Downloads 1261966 Crossover Memories and Code-Switching in the Narratives of Arabic-Hebrew and Hebrew-English Bilingual Adults in Israel
Authors: Amani Jaber-Awida
Abstract:
This study examines two bilingual phenomena in the narratives of Arabic Hebrew and Hebrew-English bilingual adults in Israel: CO memories and code-switching (CS). The study examined these phenomena in the context of autobiographical memory, using a cue word technique. Student experimenters held two sessions in the homes of the participants. In separate language sessions, the participant was asked to look first at each of 16 cue words and then to state a concrete memory. After stating the memory, participants reported whether their memories were in the same language of the experiment session or different. Memories were classified as ‘Crossovers’ (CO) or ‘Same Language’ (SL) according to participants' self-reports. Participants were also required to elaborate about the setting, interlocutors and other languages involved in the specific memory. Beyond replicating the procedure of cuing technique, one memory from a specific lifespan period was chosen per participant, and the participant was required to provide further details about it. For the more detailed memories, CS count was conducted. Both bilingual groups confirmed the Reminiscence Bump phenomenon, retrieving more memories in the 10-30 age period. CO memories prevailed in second language sessions (L2). Same language memories were more abundant in first language sessions (L1). Higher CS frequency was found in L2 sessions. Finally, as predicted, 'individual' CS was prevalent in L2 sessions, but 'community-based' CS was not higher in L1 sessions. The two bilingual measures in this study, crossovers, and CS came from different research traditions, the former from an experimental paradigm in the psychology of autobiographical memory based on self-reported judgments, the latter a behavioral measure from linguistics. This merger of approaches offers new insight into the field of bilingual autobiographical memory. In addition, the study attempted to shed light on the investigation of motivations for CS, beginning with Walters’ SPPL Model and concluding with a distinction between ‘community-based’ and individual motivations.Keywords: bilinguals, code-switching, crossover memories, narratives
Procedia PDF Downloads 1711965 Assessment of Agricultural Damage under Different Simulated Flood Conditions
Authors: M. N. Kadir, M. M. H. Oliver, T. Naher
Abstract:
The study assesses the areal extent of riverine flood in the flood-prone area of Faridpur District of Bangladesh using hydrological model and Geographic Information System (GIS). In the context of preparing the inundation map, flood frequency analysis was carried out to assess flooding for different flood magnitudes. Flood inundation maps were prepared based on DEM, and discharge at the river using Delft-3D model. LANDSAT satellite images have been used to develop a land cover map in the study area. The land cover map was used for mapping of cropland area. By incorporating the inundation maps on the land cover map, agricultural damage was assessed. Present monetary values of crop damage were collected through field survey from actual flood of the study area. Two different inundation maps were produced from the model for the year 2000 and 2016. In the year 2000, the floods began in the month of July, whereas in the case of the year 2016 is started in August. Under both cases, most of the areas were found to have been flooded in the month of September followed by flood recession. In order to prepare the land cover maps, four categories of LCs were considered viz., cropland, water body, trees, and rivers. Among the 755791 acres area of Faridpur District, the croplands were categorized to be 334,589 acres, followed by water bodies (279900 acres), trees (101930 acres) and rivers 39372 (acres). Damage assessment data revealed that 40% of the total cropland area had been affected by the flood in the year 2000, whereas only 19% area was affected by the 2016 flood. The study concluded that September is the critical month for cropland protection since the highest flood is expected at this time of the year in Faridpur. The northwestern and the southwestern part of the district was categorized as most vulnerable to flooding.Keywords: agricultural damage, Delft-3d, flood management, land cover map
Procedia PDF Downloads 1021964 Utilization of Activated Carbon for the Extraction and Separation of Methylene Blue in the Presence of Acid Yellow 61 Using an Inclusion Polymer Membrane
Authors: Saâd Oukkass, Abderrahim Bouftou, Rachid Ouchn, L. Lebrun, Miloudi Hlaibi
Abstract:
We invariably exist in a world steeped in colors, whether in our clothing, food, cosmetics, or even medications. However, most of the dyes we use pose significant problems, being both harmful to the environment and resistant to degradation. Among these dyes, methylene blue and acid yellow 61 stand out, commonly used to dye various materials such as cotton, wood, and silk. Fortunately, various methods have been developed to treat and remove these polluting dyes, among which membrane processes play a prominent role. These methods are praised for their low energy consumption, ease of operation, and their ability to achieve effective separation of components. Adsorption on activated carbon is also a widely employed technique, complementing the basic processes. It proves particularly effective in capturing and removing organic compounds from water due to its substantial specific surface area while retaining its properties unchanged. In the context of our study, we examined two crucial aspects. Firstly, we explored the possibility of selectively extracting methylene blue from a mixture containing another dye, acid yellow 61, using a polymer inclusion membrane (PIM) made of PVA. After characterizing the morphology and porosity of the membrane, we applied kinetic and thermodynamic models to determine the values of permeability (P), initial flux (J0), association constant (Kass), and apparent diffusion coefficient (D*). Subsequently, we measured activation parameters (activation energy (Ea), enthalpy (ΔH#ass), entropy (ΔS#)). Finally, we studied the effect of activated carbon on the processes carried out through the membrane, demonstrating a clear improvement. These results make the membrane developed in this study a potentially pivotal player in the field of membrane separation.Keywords: dyes, methylene blue, membrane, activated carbon
Procedia PDF Downloads 811963 An Investigation into Root Causes of Sabotage and Vandalism of Pipes: A Major Environmental Effluence in Niger Delta, Nigeria
Authors: Oshienemen Albert
Abstract:
Human’s activities could be pointed as the root cause of almost all environmental damages/ disasters as we contribute to the activities that are currently damaging the ozone layers (global warming), unusual environmental changes and extreme weather conditions (climate change) in recent times. Nigeria just as every other disaster-prone nation is faced with different types of disasters and environmental calamities, starting from terrorist displacement disasters, flood, drought and oil spill hazards. Oil spillage as an environmental disaster has great consequences not just on the environment but on human health, economy and the entire populace that might be involved, which deem necessary to look into the root causes of the incidents and how it can be curtailed. The different incidents of oil spillages and other oil production consequent on the environment is alarming in the Nigerian context and cannot be overemphasized without a critical investigation and synthesis. This paper investigates the root causes of environmental pollution induced by oil spill hazards from petroleum activities within Niger Delta communities of effects and detailed the potential solutions to reduce the causal factors and reoccurrence of the incidents. This study adopts a desk-based approach, interviews with key members of communities which consist of chiefs, youth leaders, and key women within the high environmental damaged communities. Also, Interviews were conducted with environmental expertise representatives from the oil and gas sectors and representatives from oil spill-related agency. Data were analyzed using thematic techniques. The study shows different influencing factors of sabotage and vandalism of oil facilities as such; marginalization, deprivation of resources utility and resource derivation principles were identified as major contributors to vandalism and sabotage act. The study proposed potential strategies to curtail the root causes of sabotage and vandalism as the major causes of environmental devastations in Nigeria.Keywords: environment, oil spill hazards, Niger delta, Nigeria
Procedia PDF Downloads 1911962 Redefining Urban Sports Facilities Through Vertical Growth: An Analytical Study And Possible Solutions For Gulshan, Dhaka
Authors: Rakibul Islam Sagor, Sadia Ibnat Raisa
Abstract:
Many nations across the globe, including Dhaka, are facing challenges in meeting the needs for a satisfactory quality of life due to the combination of a growing population and limited land resources. As a result, maximum spaces in modern cities are engulfed by concrete infrastructure, and there are hardly any open spaces in the urban neighborhoods. Although vertical movement has predominantly been employed for residential and commercial applications, the notion of vertical recreational and sports facilities remains unsettled. The primary objective of this study is to explore the feasibility of implementing vertical adaptations in urban recreational spaces, drawing upon the principles of high-rise theory. This article presents an analysis of the open spaces in Gulshan, Dhaka, focusing on the evaluation of the demand for open recreational and sports facilities that adequately cater to the existing population of the region. Initially, the study tried to identify and examine all potential open spaces within the designated area. Following that, an acceptable place is selected utilizing space syntax analysis, which takes into account the most conveniently accessible space for social interactions in the neighborhood. In addition, socioeconomic conditions of the area have been studied in order to determine the feasibility of the area. Finally, the study presented viable options for vertical urban sports facilities in the context of Dhaka, Bangladesh. Additionally, it seeks to develop strategies for maximizing the use of vertical expansions, thereby promoting a healthier and more active lifestyle among the city's residents. This approach aims to effectively handle the issue of limited land availability and enhance the efficiency of recreational areas around the globe.Keywords: vertical sports, urban open spaces, social interaction, recreational activities
Procedia PDF Downloads 761961 Self-Marketing on Line Person-to-Person Social Media
Authors: Chih-Ping Chen
Abstract:
Today, technology does not necessitate change; rather, social media has afforded a new arena and digital tools for users/individuals to be symbolized and marketed in meaningful exchanges of digital identities. We argue that these symbolic interactions may afford individuals the ability to create and present less restricted Line person-to-person (P2P) chats than would be possible in face-to-face communications. Individuals can select flexible influence strategies to market themselves, which enables them to create and present their digital identities and impressions in alternative ways within a dynamic sociocultural context. Therefore, this paper aims to explore the novel phenomenon of how individuals market themselves to manage their digital identities and impressions to connect with other users through the symbolic interactions created by new digital tools (e.g., stickers). A netnographic approach was developed by applying a triangulated methodology consisting of user self-diary reports, in-depth interviews, and observations. Totally, 20 participants (10 females and 10 males) were of Taiwanese origin, and their ages ranged from 20–47 years old. The findings of this research showed that individuals on Line P2P social media where traditional cultural gender norms have shifted. Both male and female participants market their modern digital identities by adopting a combination of flexible influence tactics/strategies when using digital stickers. Some findings showed that their influence tactics/strategies often flouted Taiwanese cultural gender norms or skirted traditional rules to fit individual or P2P needs. Finally, these findings potentially contributed to the literature regarding the consumer culture theory and symbolic interaction theory in digital marketing and social media fields.Keywords: Consumer culture theory, Digital sticker, Self-marketing, Impression, Symbolic interaciton
Procedia PDF Downloads 801960 Free Energy Computation of A G-Quadruplex-Ligand Structure: A Classical Molecular Dynamics and Metadynamics Simulation Study
Authors: Juan Antonio Mondragon Sanchez, Ruben Santamaria
Abstract:
The DNA G-quadruplex is a four-stranded DNA structure formed by stacked planes of four base paired guanines (G-quartet). Guanine rich DNA sequences appear in many sites of genomic DNA and can potential form G-quadruplexes, such as those occurring at 3'-terminus of the human telomeric DNA. The formation and stabilization of a G-quadruplex by small ligands at the telomeric region can inhibit the telomerase activity. In turn, the ligands can be used to down regulate oncogene expression making G-quadruplex an attractive target for anticancer therapy. Many G-quadruplex ligands have been proposed with a planar core to facilitate the pi–pi stacking and electrostatic interactions with the G-quartets. However, many drug candidates are impossibilitated to discriminate a G-quadruplex from a double helix DNA structure. In this context, it is important to investigate the site topology for the interaction of a G-quadruplex with a ligand. In this work, we determine the free energy surface of a G-quadruplex-ligand to study the binding modes of the G-quadruplex (TG4T) with the daunomycin (DM) drug. The complex TG4T-DM is studied using classical molecular dynamics in combination with metadynamics simulations. The metadynamics simulations permit an enhanced sampling of the conformational space with a modest computational cost and obtain free energy surfaces in terms of the collective variables (CV). The free energy surfaces of TG4T-DM exhibit other local minima, indicating the presence of additional binding modes of daunomycin that are not observed in short MD simulations without the metadynamics approach. The results are compared with similar calculations on a different structure (the mutated mu-G4T-DM where the 5' thymines on TG4T-DM have been deleted). The results should be of help to design new G-quadruplex drugs, and understand the differences in the recognition topology sites of the duplex and quadruplex DNA structures in their interaction with ligands.Keywords: g-quadruplex, cancer, molecular dynamics, metadynamics
Procedia PDF Downloads 4601959 Evaluating the Capability of the Flux-Limiter Schemes in Capturing the Turbulence Structures in a Fully Developed Channel Flow
Authors: Mohamed Elghorab, Vendra C. Madhav Rao, Jennifer X. Wen
Abstract:
Turbulence modelling is still evolving, and efforts are on to improve and develop numerical methods to simulate the real turbulence structures by using the empirical and experimental information. The monotonically integrated large eddy simulation (MILES) is an attractive approach for modelling turbulence in high Re flows, which is based on the solving of the unfiltered flow equations with no explicit sub-grid scale (SGS) model. In the current work, this approach has been used, and the action of the SGS model has been included implicitly by intrinsic nonlinear high-frequency filters built into the convection discretization schemes. The MILES solver is developed using the opensource CFD OpenFOAM libraries. The role of flux limiters schemes namely, Gamma, superBee, van-Albada and van-Leer, is studied in predicting turbulent statistical quantities for a fully developed channel flow with a friction Reynolds number, ReT = 180, and compared the numerical predictions with the well-established Direct Numerical Simulation (DNS) results for studying the wall generated turbulence. It is inferred from the numerical predictions that Gamma, van-Leer and van-Albada limiters produced more diffusion and overpredicted the velocity profiles, while superBee scheme reproduced velocity profiles and turbulence statistical quantities in good agreement with the reference DNS data in the streamwise direction although it deviated slightly in the spanwise and normal to the wall directions. The simulation results are further discussed in terms of the turbulence intensities and Reynolds stresses averaged in time and space to draw conclusion on the flux limiter schemes performance in OpenFOAM context.Keywords: flux limiters, implicit SGS, MILES, OpenFOAM, turbulence statistics
Procedia PDF Downloads 1901958 Psychedelic Assisted-Treatment for Patients with Opioid Use Disorder
Authors: Daniele Zullino, Gabriel Thorens, Léonice Furtado, Federico Seragnoli, Radu Iuga, Louise Penzenstadler
Abstract:
Context: Since the start of the 21st century, there has been a resurgence of interest in psychedelics, marked by a renewed focus on scientific investigations into their therapeutic potential. While psychedelic therapy has gained recognition for effectively treating depression and anxiety disorders, notable progress has been made in the clinical development of substances like psilocybin. Moreover, mounting evidence suggests promising applications of Lysergic acid diethylamide (LSD) and psilocybin in the field of addiction medicine. In Switzerland, compassionate treatment with LSD and psilocybin has been permitted since 2014 through exceptional licenses granted by the Federal Office of Public Health. This treatment approach is also available within the Geneva treatment program, extending its accessibility to patients undergoing opioid-assisted treatment involving substances like morphine and diacetylmorphine. The aim of this study is to assess the feasibility of psychedelic-assisted therapy in patients with opioid use disorder who are undergoing opioid-assisted treatment. This study addresses the question of whether psychedelic-assisted therapy can be successfully implemented in patients with opioid use disorder. It also explores the effects of psychedelic therapy on the patient's experiences and outcomes. Methodology: This is an open case series on six patients who have undergone at least one session with either LSD (100-200 micrograms) or psilocybin (20-40 mg). The patients were assessed using the Five Dimensional Altered States of Consciousness (5D-ASC)-Scale. The data were analyzed descriptively to identify patterns and trends in the patients' experiences. Results: The patients experienced substantial positive psychedelic effects during the psychedelic sessions without significant adverse effects. The patients reported positive experiences and improvements in their condition. Conclusion: The findings of this study support the feasibility and potential efficacy of psychedelic-assisted therapy in patients undergoing opioid-assisted treatment.Keywords: psychedelics, psychedelic-assisted treatment, opioid use disorder, addiction, LSD, psilocybin
Procedia PDF Downloads 551957 Earnings Management and Tone Management: Evidence from the UK
Authors: Salah Kayed Kayed, Jessica Hong Yang
Abstract:
This study investigates, whether earnings management in the audited financial statements is associated with tone management in the narrative sections of the annual report in the UK. Earnings management and narrative disclosure are communication strategies used from managers to communicate with investors or other users. Because earnings management and narrative disclosure stem from managers, they can exploit this by doing manipulation in their earnings, and simultaneously disclosing qualitative text (narrative information) in their reports as a tone of words, which will affect users’ perception, and hence users will be misinformed. The association between earnings and tone management can be explained by the self-serving, through cognitive reference points, theory. The sample period lasts from 2010 to 2015, and the sample comprises all non-financial firms that consider under FTSE 350 in any year during the sample period. A list of words from previous research is used to measure the tone in the narrative sections of the annual report. Because this study focuses on the managerial strategic choice and the subjective issues that come from management, it uses the abnormal tone to capture the managerial discretion on tone, and a number of different discretionary accruals proxies to measure earnings management, where accruals management is considered as a manipulation tool from managers to change the users' perception. This research is motivated to fulfil the literature gap by examining the association between earnings and tone management. Moreover, if firms that apply earnings management use tone management to mislead investors, it is beneficial for investors, policy makers, standard setters, or other users to know whether there is an association between earnings management and tone management. Clearly, we believe that this study is fundamental in the accounting context, where it evaluates the communication strategies that are used in firms' financial reports. Consistent with prior research, it is expected that tone management is positively associated with earnings management. This means that firms that use earnings management have incentives to manipulate in their narrative disclosure through tone of words, to reflect a good perception for users, which will conceal the earnings management techniques used in their reporting.Keywords: earnings management, FTSE 350, narrative disclosure, tone management
Procedia PDF Downloads 278