Search results for: communication practices

Authors: Mohamed Elmogbail

Abstract:

The present study aimed at investigating difficulties those Translators encounter in understanding idiomatic expressions between Arabic and English languages. To achieve this goal, the researcher raised the three questions are:(1) What are the major difficulties that translators encounter in translating idiomatic expressions? (2) What factors cause such difficulties that translators encountered in translating idiomatic expressions? (3) What are the possible techniques that should be followed to overcome these difficulties? To answer these questions, the researcher designed questionnaire Table (2) and mentioned tables related to Test Show the second question in the study is about the factors that stand behind the challenges. Translators encounter while translating idiomatic expressions. The translators asked Provided the following factors:1- Because of lack of exposure to the source culture, they do not know the connotations of the cultural words that are related to the environment, food, folklore 2- Misusing dictionaries made the participants unable to find a proper target language idiomatic expression. 3-Lack of using idiomatic expressions in daily life. Table (3): (Questionnaire) Results to the table (3) Questions Of the study are About suggestions that can be inferred to handle these challenges. The questioned translators provided the following solutions:1- translators must be exposed to source language culture, including religion, habits, and traditions.2- translators should also be exposed to source language idiomatic expressions by introducing English culture in textbooks and through participating in extensive English culture courses.3- translators should be familiar with the differences between source and target language cultures.4- translators should avoid literal translation that results in most cases in wrong or poor translation.5- Schools, universities, and institutions should introduce translators to English culture.6- translators should participate in cultural workshops at universities.7- translators should try to use idiomatic expressions in everyday situations.8- translators should read more idiomatic expressions books. And researcher also designed a translation test consisted of 40 excerpts given to a random sample of 100 Translators in Khartoum capital of Sudan to translate them. After Collected data for the study, the researcher proceeded to a more detailed analysis, the methodology used in the analysis of idiomatic expressions Is empirical and descriptive. This study is qualitative by nature, but the quantitative method used the analysis of the data. Some figure and statistics are used, such as (statistical package for the social sciences). The researcher calculated the percentage proportion of each translation expressions. And compared them to each other. The finding of the study showed that most translations are inadequate as the translators faced difficulties while communication, these difficulties were mostly due to their unfamiliarity with idiomatic expressions producing improper equivalence in the communication, and not being able to use translation techniques as required, and resorted to literal translation, furthermore, the study recommended that more comprehensive studies to executed on translating idiomatic expressions to enrich the translation field.

Keywords: translation, translators, idioms., expressions

Procedia PDF Downloads 147

Authors: Aklilu Alemu, Tak Cheung Chan

Abstract:

Following the intensification of secondary education in the developing world, the attention of Ethiopia has currently shifted to its quality education and its management. This study is aimed to explore experts’ perceptions of quality management challenges in secondary education in Ethiopia. The researchers employed a case study design recruiting participating supervisors from the Ministry of Education, region, zone, wereda, and cluster by using a purposeful sampling technique. Twenty-six interviewees took part in this study. The researchers employed NVivo 8 versions together with a thematic analysis process to analyze the data. This study revealed that major problems that affected quality management practices in Ethiopia were: lack of qualified experts at all levels; lack of accountability in every echelon; the changing nature of teacher education; the ineffectiveness of teacher-licensing programs; and lack of educational budget and the problem of utilizing this limited budget. The study concluded that the experts at different levels were not genuinely fulfilling their roles and responsibilities. Therefore, the Ministry of Finance and Economic Development, together with the concerned parties, needs to reconsider budget allocation for secondary education.

Keywords: education quality, Ethiopia, quality challenge, quality management, secondary education

Procedia PDF Downloads 216

Authors: Katie Temple

Abstract:

This paper investigates how corporate actors forge commensurability between Buddhist-based mindfulness techniques and day-to-day organizational life. In-depth interviews were conducted with mindfulness instructors certified through Google’s Search Inside Yourself Leadership Institute (SIYLI), an organization that designs corporate mindfulness program curricula based on their experiences guiding courses in Fortune 500 companies. Drawing from anti-essentialist sociology and interpretive data analysis, this paper describes instructors’ use of their standardized teacher guidebooks, a regulatory script all SIYLI-certified instructors must adhere to, and instructors’ reinterpretations of teaching protocols at the local level. Instructors mediate standardized rules through their embodied knowledge, perceived receptivity and effect of a given audience, and their political values. Instructors also resist standardizing practices by developing creative, under-the-radar tactics to deviate from the guidebook and assert their own spiritual autonomy. This research contributes to growing debates challenging critical and neoliberal accounts of capitalist abstraction.

Keywords: anti-essentialism, corporate culture, interpretive methods, mindfulness and meditation, relational sociology

Procedia PDF Downloads 98

Authors: Arman Ovla, Satyaki Roy, Shatrupa T. Roy

Abstract:

South of Iran is conveniently well connected through sea routes with other lands like India, Pakistan, Africa, and Arabian countries, to name a few. Hormozgan province, located in the south, has the Persian Gulf on the western half and the Gulf of Oman towards the east and its ports through history-initiated business, hosted alliances and built strategic partnerships. The province was commonly accessed by foreign travellers and had a long history dating back to ancient times. The natives of this land have a rich cultural inheritance. Their tradition of pottery is one of the oldest known crafts, which still survives in the region and, in particular, the Minab area. Here some potters still continue to make use of ancient methods of pottery, which are not practiced anymore in other parts of Iran. Hokmi and Shahwar are the two villages in Minab, which have small settlements of a few potter families. This paper focuses primarily on the traditional water pot known as Jahle being made by the potters here. The aim of the research was to look deeper into the method and material, form and style, decoration, baking process, and use of Jahle to preserve the knowledge before the tradition dies out and also to understand the scope of continuing the ancient traditional practices in contemporary times.

Keywords: Minab, native pottery, Iran, Jahle

Procedia PDF Downloads 108

Authors: N. R. N. Mendis, S. N. Silva

Abstract:

Introduction: Patient satisfaction of services provided by primary care health services depends on many factors. One key factor in this depends on is the nursing services received in primary care. Since majority of the primary care in Sri Lanka is provided by the private sector, it is important to assess patient satisfaction on this. Objective: To assess the satisfaction among the public on nurses working in dispensaries in Sri Lanka. Methods: A descriptive study was done on 200 individual selected using convenient sampling among dispensaries in Gampaha district, Sri Lanka. Results: 59.3% of the sample had long term illnesses or disabilities and all of them preferred speaking to a nurse. 70.9% of the sample used to make appointments with nurses while 57.8% out of them were comfortable in discussing their health concerns. 98.9 % agreed that they get individual attention by the nurses. Majority of the sample that is 34.2% spends around 20 minutes with the nurse without even making any pay. Significantly, the whole sample believes that the nurses are professional and admits that the care given is of high quality. All 100% of the sample said that the nurses could understand their concerns while 93.5% admitted that it was very useful in their recovery. Conclusions: Majority of the public were very much satisfied with the nurses and their practice at the dispensaries.

Keywords: health education, nurses practices, patient satisfaction, primary care

Procedia PDF Downloads 380

Authors: Nancy Daly

Abstract:

Migrant youth who have experienced traumatic events in their home countries or in their passage to the United States may require interventions or formal services to support varying levels and types of needs. The manner in which such youth are engaged and evaluated, as well as the framework of evaluation, can impact their educational services and placement. Evidenced-based trauma-informed practices that engage and support migrant youth serve as an important bridge to stabilization; however, ensuring long-term growth may require a range of integrated services, including special education and mental health services. Special education evaluations which consider the eligibility of Emotional Disturbance for migrant youth must carefully weigh issues of mental health needs against the exclusionary criteria of lack of access to education, limited language skills, as well as other environmental factors. Case studies of recently arrived migrant youth reveal both commonalities and differences in types and levels of need which underscores the importance of adept evaluation and case management to ensure the provision of services that support growth and resiliency.

Keywords: migrant youth, trauma-informed care, mental health services, special education

Procedia PDF Downloads 125

Authors: Okike Benjamin, E. J. D. Garba

Abstract:

The protection of sensitive information against unauthorized access or fraudulent changes has been of prime concern throughout the centuries. Modern communication techniques, using computers connected through networks, make all data even more vulnerable to these threats. The researchers in this work propose a new encryption technique to be known as Merged Irregular Transposition Cipher. In this proposed encryption technique, a message to be encrypted will first of all be split into multiple parts depending on the length of the message. After the split, different keywords are chosen to encrypt different parts of the message. After encrypting all parts of the message, the positions of the encrypted message could be swapped to other position thereby making it very difficult to decrypt by any unauthorized user.

Keywords: information security, message splitting, pattern, sequence

Procedia PDF Downloads 289

Authors: Taha Ahmed Özbey, Sedat Nazlıbilek, Alparslan Çağrı Yapıcı

Abstract:

Combline cavity filters have gained significant attention in recent years due to their exceptional narrowband characteristics, high unloaded Q, remarkable out-of-band rejection, and versatile post-manufacturing tuning capabilities. These filters play a vital role in various wireless communication systems, radar applications, and other advanced technologies where stringent frequency selectivity and superior performance are required. This paper represents combined cavity filter design and implementation by coupling matrix synthesis. Limited filter length, 50 dB out-of-band rejection, and agile design were aimed. To do so, CAD tools and intuitive methods were used.

Keywords: cavity, band pass filter, cavity combline filter, coupling matrix synthesis

Procedia PDF Downloads 72

Authors: Annika Agarwal, Sara Baumann

Abstract:

The urbanization of Mumbai has loosened restrictions placed on Indian women while menstruating, like not praying or entering the kitchen, but it has also introduced sanitary issues. On one hand, residents use community toilets that lack water, electricity, doors, or disposal, making menstruation a communal issue. On the other hand, menstrual taboos perpetuate a culture of a dirty and clandestine menstrual experience. This dichotomy makes India the ideal location for public health research given the complexities of purity and pollution concepts in the Hindu tradition. This study asks: What are the attitudes, practices, and sources of knowledge production around menstrual disposal among men and women of different age groups in Dharavi? Using collaborative filmmaking (CF), researchers cocreated films on menstrual disposal with 20-30 women from 3 slum sites: Dharavi, Kandivali, and Kalwa. Results demonstrate 1) fear and availability issues around sustainable product use, 2) the prominence of certain myths and traditions, 3) lack of disposal facilities and clean toilets, and 4) a lack of discussion around periods with males. These factors jeopardize the health and safety for menstruating women.

Keywords: menstruation, sustainability, sanitation, public health, global health

Procedia PDF Downloads 60

Authors: Seyong Jeong, Jinmo Park, Jinhyoun Park, Boram Kim, Kyoungsoo Ahn

Abstract:

Energy management in the maritime industry is being required by economics and in conformity with new legislative actions taken by the International Maritime Organization (IMO) and the European Union (EU). In response, the various performance monitoring methodologies and data collection practices have been examined by different stakeholders. While many assorted advancements in operation and technology are applicable, their adoption in the shipping industry stays small. This slow uptake can be considered due to many different barriers such as data analysis problems, misreported data, and feedback problems, etc. This study presents a conceptual design of an energy management system (EMS) and proposes the methodology to resolve the limitations (e.g., data normalization using naval architectural evaluation, management of misrepresented data, and feedback from shore to ship through management of performance analysis history). We expect this system to make even short-term charterers assess the ship performance properly and implement sustainable fleet control.

Keywords: data normalization, energy management system, naval architectural evaluation, ship performance analysis

Procedia PDF Downloads 449

Authors: Inayat Ur Rehman, Georgia Sakellari

Abstract:

Cloud computing has evolved into a vital technology for businesses, offering scalability, flexibility, and cost-effectiveness. However, maintaining high availability and optimal performance in the cloud is crucial for reliable services. This paper explores the significance of cloud monitoring and performance optimization in sustaining the high availability of cloud-based systems. It discusses diverse monitoring tools, techniques, and best practices for continually assessing the health and performance of cloud resources. The paper also delves into performance optimization strategies, including resource allocation, load balancing, and auto-scaling, to ensure efficient resource utilization and responsiveness. Addressing potential challenges in cloud monitoring and optimization, the paper offers insights into data security and privacy considerations. Through this thorough analysis, the paper aims to underscore the importance of cloud monitoring and performance optimization for ensuring a seamless and highly available cloud computing environment.

Keywords: cloud computing, cloud monitoring, performance optimization, high availability, scalability, resource allocation, load balancing, auto-scaling, data security, data privacy

Procedia PDF Downloads 60

Authors: Cihan Cilbircioğlu

Abstract:

Allium sativum L.(garlic) and Allium. cepa L. (onion) are the most common species of the Allium spp. and are produced at the very high rate all over the world. The yield loss caused by pests is the most important problem in the production of these crops. In the absence of control measures, yield loss would be around 35% on average. The yield loss sometimes depending on the pest species and population density can reach about 100%. Mites and nematodes are the most important pests of them. These pests that cause damage to A. sativum and A. cepa shows a wide range of taxonomic categories. The number of common pest mite and nematode species that cause damage to either A. sativum and A. cepa are over 20 species. In this study, detailed information on morphology, life cycle, management, and symptoms of the economically most important harmful important mite (acari) and nematode species of onion and garlic has been provided through careful survey of corresponding researches in Turkey and given information about new practices and approaches on their controls.

Keywords: onion, garlic, pest, acari, nematoda control methods, Turkey

Procedia PDF Downloads 487

Authors: Umar Mujahid, Greatzel Unabia, Hongsik Choi, Binh Tran

Abstract:

Radio Frequency Identification (RFID) is one of the most commonly used technologies in IoTs and Wireless Sensor Networks which makes the devices identification and tracking extremely easy to manage. Since RFID uses wireless channel for communication, which is open for all types of adversaries, researchers have proposed many Ultralightweight Mutual Authentication Protocols (UMAPs) to ensure security and privacy in a cost-effective manner. These UMAPs involve simple bitwise logical operators such as XOR, AND, OR & Rot, etc., to design the protocol messages. However, most of these UMAPs were later reported to be vulnerable against many malicious attacks. In this paper, we have presented a detailed overview of some eminent UMAPs and also discussed the many security attacks on them. Finally, some recommendations and suggestions have been discussed, which can improve the design of the UMAPs.

Keywords: RFID, Ultralightweight, UMAP, SASI

Procedia PDF Downloads 153

Authors: Hassan Mahasneh, Abu Sesay

Abstract:

We propose the use of relay terminals at the cell edge of an LTE-based cellar system. Each relay terminal is equipped with an omni-directional antenna. We refer to this scheme as the Omni-Relay (OR) scheme. The OR scheme coordinates the inter-cell interference (ICI) stemming from adjacent cells and increases the desired signal level at cell-edge regions. To validate the performance of the OR scheme, we derive the average signal-to-interference plus noise ratio (SINR) and the average capacity and compare it with the conventional universal frequency reuse factor (UFRF). The results show that the proposed OR scheme provides higher average SINR and average capacity compared to the UFRF due to the assistance of the distributed relay nodes.

Keywords: the UFRF scheme, the OR scheme, ICI, relay terminals, SINR, spectral efficiency

Procedia PDF Downloads 341

Authors: Muhammad Safder Shafi, Uzma Javed, Tooba Qasim

Abstract:

The purpose of this paper is to find out the relationship between training and turnover intention in the presence of mediating variables promotion opportunities and job satisfaction among IT professionals in project based industry. It investigates the relationship directly between 1 independent variable training and dependent variable turnover intention. It also investigates the relationship between independent variable to the mediating variables and mediating variables to the turnover intention. Promotion opportunities and job satisfaction act as a mediator. The study sample comprised of 186 IT professionals from Pakistan, who work on different IT projects. Linear regression and Baron and Kenny approach were used to test the direct and mediated relationship between variables. The survey results demonstrated that job satisfaction fully mediate the relationship between promotion opportunities and turnover intention. Promotion opportunities fully mediate the relationship between employee training and job satisfaction. Promotion opportunities and job satisfaction mediates the relationship between training and turnover intention. The findings from the collected data may help top management to improve organizational strategies to cope up with improving different HR practices like training, pay structure and promotions in order to retain their workforce.

Keywords: HCT, SET, career growth opportunities, job satisfaction, training, turnover intention

Procedia PDF Downloads 360

Authors: Michele Paleologo, Marta Acampora, Serena Barello, Guendalina Graffigna

Abstract:

Introduction: In the face of increasing demands for higher agricultural productivity with minimal environmental impact, participatory research approaches emerge as promising means to promote innovation. However, the complexities and ambiguities surrounding these approaches in both theory and practice present challenges. This Scoping Review seeks to bridge these gaps by mapping participatory approaches in agricultural contexts, analyzing their characteristics, and identifying indicators of success. Methods: Following PRISMA guidelines, we conducted a systematic Scoping Review, searching Scopus and Web of Science databases. Our review encompassed 34 projects from diverse geographical regions and farming contexts. Thematic analysis was employed to explore the types of innovation promoted and the categories of participants involved. Results: The identified innovation types encompass technological advancements, sustainable farming practices, and market integration, forming 5 main themes: climate change, cultivar, irrigation, pest and herbicide, and technical improvement. These themes represent critical areas where participatory research drives innovation to address pressing agricultural challenges. Participants were categorized as citizens, experts, NGOs, private companies, and public bodies. Understanding their roles is vital for designing effective participatory initiatives that embrace diverse stakeholders. The review also highlighted 27 theoretical frameworks underpinning participatory projects. Clearer guidelines and reporting standards are crucial for facilitating the comparison and synthesis of findings across studies, thereby enhancing the robustness of future participatory endeavors. Furthermore, we identified three main categories of barriers and facilitators: pragmatic/behavioral, emotional/relational, and cognitive. These insights underscore the significance of participant engagement and collaborative decision-making for project success beyond theoretical considerations. Regarding participation, projects were classified as contributory (5 cases), where stakeholders contributed insights; collaborative (10 cases), with active co-designing of solutions; and co-created (19 cases), featuring deep stakeholder involvement from ideation to implementation, resulting in joint ownership of outcomes. Such diverse participation modes highlight the adaptability of participatory approaches to varying agricultural contexts. Discussion: In conclusion, this Scoping Review demonstrates the potential of participatory research in driving transformative changes in farmers' practices, fostering sustainability and innovation in agriculture. Understanding the diverse landscape of participatory approaches, theoretical frameworks, and participant engagement strategies is essential for designing effective and context-specific interventions. Collaborative efforts among researchers, practitioners, and stakeholders are pivotal in harnessing the full potential of participatory approaches and driving positive change in agricultural settings worldwide. The identified themes of innovation and participation modes provide valuable insights for future research and targeted interventions in agricultural innovation.

Keywords: participatory research, co-creation, agricultural innovation, stakeholders' engagement

Procedia PDF Downloads 65

Authors: Flutura Tahiraj, Emine Abdyli

Abstract:

As a new alternative, mediation is integrated in the legislation of both developed and developing countries in Europe. Various researches in member states of the Council of Europe revealed obstacles, particularly related to the implementation of mediation in criminal matters. They are addressed through several recommendations and non-binding guidelines. However, there is limited empirical research on how the mediation in criminal matters is being implemented in the contexts of developing countries in South-Eastern Europe. Hence, the purpose of this qualitative study is to assess mediation in criminal matters in Kosovo by exploring how the main stakeholders describe the legal basis and implementation process and what it indicates for future practices. The data were gathered through 11 semi-structured interviews with judges, prosecutors, mediation clerks and mediators. Results show that laws and other guidelines that have been introduced since 2008 constitute a solid legal ground that facilitates mediation in criminal matters. The stakeholders are well aware of benefits mediation brings and express their willingness to advance its application to criminal matters. Results also indicate uncertainty among judges and prosecutors regarding the assessment and referral of certain criminal offences to mediation. To address it, specialized trainings, exchange programs and continuous monitoring and evaluation of the process could be supportive.

Keywords: mediation in criminal matters, legislation, implementation of mediation

Procedia PDF Downloads 37

Authors: Costrie Ganes Widayanti

Abstract:

Learning Disabilities (LDs) are less understood by the Indonesia’s educational practitioners. As a result, students with LDs are at risk of being outcast from the learning process that requires participation, which potentially disconnects them academically and socially. Its objective is to raise the voice of students with LDs regarding their engagement in the classroom. This research is conducted in two urban regular public primary schools in Indonesia. The study uses an ethnographic case study research design, which explores the views and experiences of four (4) students with LDs. The data were collected using participant observations and interviews. The preliminary findings highlighted two areas: 1) the stigmatization about LDs; and 2) perceived membership. Having LDs was a barrier to fully engage in the academic and social life. Interestingly, they were more likely dependent on each other for support as limited assistance was offered by teachers and peers. Their peers did not take a keen interest in helping them when they found difficulties with the assignments. Furthermore, due to their low academic performance, they were not in favor of being nominated as a group member. In a situation that required them to do a group assignment, they were not expected to give a contribution, positioning themselves as incompatible. These findings indicated that such practices legitimate the hegemony of the superior over those who are powerless and left behind.

Keywords: engagement, experiences, learning disability, qualitative design

Procedia PDF Downloads 127

Authors: Annette Louise Dupont

Abstract:

Background and Introduction: Broadly defined, hybridity is a condition of racial and cultural ‘cross-pollination’ which arises as a result of contact between colonized and colonizer. It remains a highly contested concept in postcolonial studies as it is implicitly underpinned by colonial notions of ‘racial purity.’ While some postcolonial scholars argue that individuals exercise significant agency in the construction of their hybrid subjectivities, others underscore associated experiences of exclusion, marginalization, and alienation. Kuwait and the Philippines are among the most disparate of contemporary postcolonial states. While oil resources transformed the former British Mandate of Kuwait into one of the world’s richest countries, enduring poverty in the former US colony of the Philippines drives a global diaspora which produces multiple Filipino hybridities. Although more Filipinos work in the Arabian Gulf than in any other region of the world, scholarly and literary accounts of their experiences of hybridization in this region are relatively scarce when compared to those set in North America, Australia, Asia, and Europe. Study Aims and Significance: This paper aims to address this existing lacuna by investigating hybridity and other postcolonial themes in a novel by a Kuwaiti author which vividly portrays the lives of immigrants and citizens in Kuwait and which gives a rare voice and insight into the struggles of an Arab-Filipino and European-Filipina. Specifically, this paper explores the relationships between colonial discourses of ‘black’ and ‘white’ and postcolonial discourses pertaining to ‘brown’ Filipinos and ‘brown’ Arabs, in order to assess their impacts on the protagonists’ hybrid subjectivities. Methodology: Foucault’s notions of discourse not only provide a conceptual basis for analyzing the colonial ideology of Orientalism, but his theories related to the social exclusion of the ‘mad’ also elucidate the mechanisms by which power can operate to marginalize, alienate and subjectify the Other, therefore a Foucauldian lens is applied to the analysis of postcolonial themes and hybrid subjectivities portrayed in the novel. Findings: The study finds that Kuwaiti and Filipino discursive practices mirror those of former white colonialists and colonized black laborers and that these discursive practices combine with a former British colonial system of foreign labor sponsorship to create a form of governmentality in Kuwait which is based on exclusion and control. The novel’s rich social description and the reflections of the key protagonist and narrator suggest that such fiction has a significant role to play in highlighting the historical and cultural specificities of experiences of postcolonial hybridity in under-researched geographic, economic, social, and political settings. Whereas hybridity can appear abstract in scholarly accounts, the significance of literary accounts in which the lived experiences of hybrid protagonists are anchored to specific historical periods, places and discourses, is that contextual particularities are neither obscured nor dehistoricized. Conclusions: The application of Foucauldian theorizations of discourse, disciplinary, and biopower to the analysis of this Kuwaiti literary text serves to extend an understanding of the effects of contextually-specific discourses on hybrid Filipino subjectivities, as well as a knowledge of prevailing social dynamics in a little-researched postcolonial Arabian Gulf state.

Keywords: Filipino, Foucault, hybridity, Kuwait

Procedia PDF Downloads 128

Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

Abstract:

Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

Procedia PDF Downloads 231

Authors: Chico A. E. Hindarto

Abstract:

Knowledge management practices are more contextual when they combine with the corporate culture. Each entity has a specific cultural climate that enables knowledge sharing in both functional and individual levels. The interactions between people within organization can be influenced by the culture and how the knowledge is transmitted. On the other hand, these interactions have impacts in culture modification as well. Storytelling is one of the methods in delivering the knowledge throughout the organization. This paper aims to explore the possibility in using a quasi-folklore in the family-based business. Folklore is defined as informal tradition culture that spreading through a word-of-mouth, without knowing the source of the story. In this paper, the quasi-folklore term is used to differentiate it with the original term of folklore. The story is created by somebody in the organization, not like the folklore with unknown source. However, the source is not disclosed, in order to avoid the predicted interest from the story origin. The setting of family-based business is deliberately chosen, since the kinship is considerably strong in this type of entity. Through a thorough literature review that relates to knowledge management, storytelling, and folklore, this paper determines how folklore can be an option for knowledge sharing within the organization.

Keywords: folklore, family business, organizational culture, knowledge management, storytelling

Procedia PDF Downloads 286

Authors: Neerav Kumar, Naumaan Nayyar, Sharath Kashyap

Abstract:

Most companies see an increase in the adoption of machine learning (ML) applications across internal and external-facing use cases. ML applications vend output either in batch or real-time patterns. A complete batch ML pipeline architecture comprises data sourcing, feature engineering, model training, model deployment, model output vending into a data store for downstream application. Due to unclear role expectations, we have observed that scientists specializing in building and optimizing models are investing significant efforts into building the other components of the architecture, which we do not believe is the best use of scientists’ bandwidth. We propose a system architecture created using AWS services that bring industry best practices to managing the workflow and simplifies the process of model deployment and end-to-end data integration for an ML application. This narrows down the scope of scientists’ work to model building and refinement while specialized data engineers take over the deployment, pipeline orchestration, data quality, data permission system, etc. The pipeline infrastructure is built and deployed as code (using terraform, cdk, cloudformation, etc.) which makes it easy to replicate and/or extend the architecture to other models that are used in an organization.

Keywords: data pipeline, machine learning, AWS, architecture, batch machine learning

Procedia PDF Downloads 64

Authors: Mona Khabiri, Fahimeh Farahani

Abstract:

The present study was an attempt to investigate the comparative effect of teaching NLP, critical thinking, and a combination of NLP and critical thinking on EFL learners' reading comprehension. To fulfill the purpose of this study, a group of 82 female and male intermediate EFL learners at a Language School in Iran took a piloted sample PET as a proficiency test and 63 of them were selected as homogenous learners and were randomly assigned to three experimental groups. Within a treatment process of 10 sessions the teacher/researcher provided the participants of each group with handouts, explanations, practices, homework, and questionnaires on techniques of NLP, critical thinking, and a combination of both. During these 10 sessions, 10 same reading comprehension texts extracted from the multi-skill course book suggested by the language school where thought to the participants of each experimental group using skills and strategies of NLP, critical thinking, and a combination of both. On the eleventh session, the participants sat for a reading posttest. The results of one-way ANOVA showed no significant difference among the three groups in terms of reading comprehension. Justifications and implications for the findings of the study and suggestions for further research are presented.

Keywords: neuro-linguistic programming (NLP), critical thinking, reading comprehension

Procedia PDF Downloads 412

Authors: Chema Segovia, Pau Díaz-Solano, Tony Ramos Murphy

Abstract:

The PALIMPSEST project, funded by Horizon 2020 and associated with the New European Bauhaus, aims to revitalize sustainability practices in heritage landscapes through co-creation processes led by creative agents. Specifically, PALIMPSEST focuses on the pivotal roles of architecture, design, and art in addressing sustainability challenges. The project aims to demonstrate that these creative disciplines can generate a distinctive kind of value while addressing environmental needs, enhancing societal engagement, supporting foresighting activities, and increasing awareness. In the summer of 2023, Palimpsest launched an open call to select the teams that will lead the development of three creativity-based sustainability processes in three different pilot cities: Jerez de la Frontera (Spain), Lodz (Poland), and Milan (Italy). The call received 141 applications. Through a survey conducted among the candidates and an in-depth analysis of their proposals, we assessed the level of engagement that European creative agents have in tackling sustainability challenges, as well as their alignment with the principles advocated by the New European Bauhaus.

Keywords: arts, architecture, co-creation, design, new European Bauhaus, sustainability

Procedia PDF Downloads 82

Authors: Aishwarya Ravichandra, Kirtana Kirtivasan, Adithi Mahesh, Ashwini S.Savanth

Abstract:

A Non-Contact Digital Music System has been conceptualized and implemented to create a new era of digital music. This system replaces the strings of a traditional stringed instrument with laser beams to avoid bruising of the user’s hand. The system consists of seven laser modules, detector modules and distance sensors that form the basic hardware blocks of this instrument. Arduino ATmega2560 microcontroller is used as the primary interface between the hardware and the software. MIDI (Musical Instrument Digital Interface) is used as the protocol to establish communication between the instrument and the virtual synthesizer software.

Keywords: Arduino, detector, laser, MIDI, note on, note off, pitch bend, Sharp IR distance sensor

Procedia PDF Downloads 407

Authors: Dwi Purnomo, Anas Bunyamin, Fajar Susilo, Akbar Anugrah

Abstract:

Beekeeping became a rural economic buffer, especially for people who lived by forest side to diversify their food or sell the honey and bee colony. Aside from the high price of honey and it’s derivative products, there is another revenue stream along beekeeping value chain that could be optimized by the people. There are five of nine honey bee species in the world, exist in Indonesia, such as Apis Cerana, Apis Dorsata, Apis Andreniformis, Apis Koschevnikovi, and Apis Nigrocincta. Indonesian farmer generally developed Apis Cerana and two other honey bees species, like Apis Mellifera and Trigona. This study tried to identify, how beekeeping business practices, challenges and opportunities in four beekeeping business in West Java through the value chain along the business. Data carried out by literature review, interview and focus group discussion with key actors in beekeeping business. There are six revenue stream in beekeeping business in West Java, such as brood hunter, beehives maker, agroforestry, agro-tourism, honey and derivatives products and bee acupuncture. This assesses conclude any criteria that should grasp for developing and sustaining beekeeping business in West Java.

Keywords: beekeeping business, business developing, value chain, West Java

Procedia PDF Downloads 209

Authors: Le Jiang, Chua Jinxing

Abstract:

Introduction: The recent outbreak of Ebola virus disease in the west Africa has drawn global concern. With a high fatality rate and direct human-to-human transmission, it has spread between countries and caused great damages for patients and family who are affected. Being the designated hospital to manage epidemic outbreak in Singapore, Tan Tock Seng Hospital (TTSH) is facing great challenges in preparation and managing of potential outbreak of emerging infectious disease such as Ebola virus disease. Aim: We conducted an infection control drill in TTSH emergency department to assess the readiness of healthcare and allied health workers in managing suspected Ebola patients. It also helps to review current Ebola clinical protocol and work instruction to ensure more smooth and safe practice in managing Ebola patients in TTSH emergency department. Result: General preparedness level of staffs involved in managing Ebola virus disease in TTSH emergency department is not adequate. Knowledge deficits of staffs on Ebola personal protective equipment gowning and degowning process increase the risk of potential cross contamination in patient care. Loopholes are also found in current clinical protocol, such as unclear instructions and inaccurate information, which need to be revised to promote better staff performance in patient management. Logistic issues such as equipment dysfunction and inadequate supplies can lead to ineffective communication among teams and causing harm to patients in emergency situation. Conclusion: The infection control drill identified the need for more well-structured and clear clinical protocols to be in place to promote participants performance. In addition to quality protocols and guidelines, systemic training and annual refresher for all staffs in the emergency department are essential to prepare staffs for the outbreak of Ebola virus disease. Collaboration and communication with allied health staffs are also crucial for smooth delivery of patient care and minimising the potential human suffering, properties loss or injuries caused by disease. Therefore, more clinical drills with collaboration among various departments involved are recommended to be conducted in the future to monitor and assess readiness of TTSH emergency department in managing Ebola virus disease.

Keywords: ebola, emergency department, infection control drill, Tan Tock Seng Hospital

Procedia PDF Downloads 121

Authors: Turuganti Venkateswarlu, Jagadeesh Anmala

Abstract:

Excessive runoffs from various non-point source land uses, and other point sources are rapidly contaminating the water quality of streams in the Upper Green River watershed, Kentucky, USA. It is essential to maintain the stream water quality as the river basin is one of the major freshwater sources in this province. It is also important to understand the water quality parameters (WQPs) quantitatively and qualitatively along with their important features as stream water is sensitive to climatic events and land-use practices. In this paper, a model was developed for predicting one of the significant WQPs, Fecal Coliform (FC) from precipitation, temperature, urban land use factor (ULUF), agricultural land use factor (ALUF), and forest land-use factor (FLUF) using Random Forest (RF) algorithm. The RF model, a novel ensemble learning algorithm, can even find out advanced feature importance characteristics from the given model inputs for different combinations. This model’s outcomes showed a good correlation between FC and climate events and land use factors (R2 = 0.94) and precipitation and temperature are the primary influencing factors for FC.

Keywords: water quality, land use factors, random forest, fecal coliform

Procedia PDF Downloads 197

Authors: Sanju Vaidya, Aihua Li

Abstract:

Vulnerability measures and topological indices are crucial in solving various problems such as the stability of the communication networks and development of mathematical models for chemical compounds. In 1947, Harry Wiener introduced a topological index related to molecular branching. Now there are more than 100 topological indices for graphs. For example, Hosoya polynomials (also called Wiener polynomials) were introduced to derive formulas for certain vulnerability measures and topological indices for various graphs. In this paper, we will find a relation between the Hosoya polynomials of any graph and its Mycielskian graph. Additionally, using this we will compute vulnerability measures, closeness and betweenness centrality, and extended Wiener indices. It is fascinating to see how Hosoya polynomials are useful in the two diverse fields, cybersecurity and chemistry.

Keywords: hosoya polynomial, mycielskian graph, graph vulnerability measure, topological index

Procedia PDF Downloads 69

Authors: Lina S. Calucag

Abstract:

Integration of research and teaching in higher education can provide valuable ways of enhancing the student learning experience, but establishing such integrative links can be complex and problematic, given different practices and levels of understanding. This study contributes to the pedagogical literature in drawing on findings from students’ survey exploring perceptions of research-informed teaching to examine how links between research and teaching can be suitably strengthened. The study employed a descriptive research design limited to the undergraduate students taking thesis/capstone courses in the tertiary levels private or public colleges and universities across the globe as respondents of the study. The findings noted that the students’ responses from different disciplines: engineering, science, education, business-related, and computer on the nexus between research and teaching is remarkable in fostering student expectations of research-informed teaching approaches. Students’ expectations on research-led, research-oriented, research-based, and research-tutored are enablers in linking research and teaching. It is recommended that experimental studies should be conducted using the four different research-informed teaching approaches in the classroom, namely: research-led, research-oriented, research-based, and research-tutored.

Keywords: research-led, research-informed teaching, research-oriented teaching, research-tutored, research-based

Procedia PDF Downloads 162