Search results for: creative accounting

Authors: Howard Prosser

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This paper examines how critical thinking is framed, especially for primary-school students, in the recently established Australian Curriculum: History. Critical thinking is one of the curriculum’s 'general capabilities.' History provides numerous opportunities for critical thinking’s application in everyday life. The so-called 'history wars' that took place just prior to the curriculum’s introduction in 2014 sought to bring to light the limits of a singular historical narrative and reveal that which had been repressed. Consequently, the Australian history curriculum reflects this shifting mindset. Teachers are presented with opportunities to treat history in the classroom as a repository of social possibility, especially related to democratic potential, beyond hackneyed and jingoistic tales of Australian nationhood. Yet such opportunities are not explicit within the document and are up against pre-existing pedagogic practices. Drawing on political thinker Cornelius Castoriadis’s rendering of the 'social-historical' and 'paidea,' as well as his mobilisation of psychoanalysis, the study outlines how the curriculum’s critical-thinking component opens up possibilities for students and teachers to revise assumptions about how history is understood. This ontological shift is ultimately creative: the teachers’ imaginations connect the students’ imaginations, and vice versa, to the analysis that is at the heart of historical thinking. The implications of this social imagination add to the current discussions about historical consciousness among scholars like Peter Seixas. But, importantly, it has practical application in the primary-school classroom where history becomes creative acts, like play, that is indeterminate and social rather than fixed and individual.

Keywords: Australia, Castoriadis, critical thinking, history, imagination

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Authors: Nayoma Ranawaka

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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

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Authors: Yves Alain Ach, Sandra Rmadi Said

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An extensive review of literature in relation to brands has shown that little research has focused on the nature and determinants of the information disclosed by companies with respect to the brands they own and use. The objective of this paper is to address this issue. More specifically, the aim is to characterize the nature of the information disclosed by companies in terms of estimating the value of brands and to identify the determinants of that information according to the company’s characteristics most frequently tested by previous studies on the disclosure of information on intangible capital, by studying the practices of a sample of 37 French companies. Our findings suggest that companies prefer to communicate accounting, economic and strategic information in relation to their brands instead of providing financial information. The analysis of the determinants of the information disclosed on brands leads to the conclusion that the groups which operate internationally and have chosen a category 1 auditing firm to communicate more information to investors in their annual report. Our study points out that the sector is not an explanatory variable for voluntary brand disclosure, unlike previous studies on intangible capital. Our study is distinguished by the study of an element that has been little studied in the financial literature, namely the determinants of brand-related information. With regard to the effect of size on brand-related information disclosure, our research does not confirm this link. Many authors point out that large companies tend to publish more voluntary information in order to respond to stakeholder pressure. Our study also establishes that the relationship between brand information supply and performance is insignificant. This relationship is already controversial by previous research, and it shows that higher profitability motivates managers to provide more information, as this strengthens investor confidence and may increase managers' compensation. Our main contribution focuses on the nature of the inherent characteristics of the companies that disclose the most information about brands. Our results show the absence of a link between size and industry on the one hand and the supply of brand information on the other, contrary to previous research. Our analysis highlights three types of information disclosed about brands: accounting, economics and strategy. We, therefore, question the reasons that may lead companies to voluntarily communicate mainly accounting, economic and strategic information in relation to our study from one year to the next and not to communicate detailed information that would allow them to reconstitute the financial value of their brands. Our results can be useful for companies and investors. Our results highlight, to our surprise, the lack of financial information that would allow investors to understand a better valuation of brands. We believe that additional information is needed to improve the quality of accounting and financial information related to brands. The additional information provided in the special report that we recommend could be called a "report on intangible assets”.

Keywords: brand related information, brand value, information disclosure, determinants

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Authors: Ekaterina Lukianchenko

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This article sums up a six-year experience of teaching English as a foreign language to over 900 university students at MGIMO (Moscow University of International Relations, Russia), all of them native speakers of Russian aged 16 to 23. By combining modern communicative approach to teaching with cognitive linguistics theories, one can deal more effectively with deeply rooted mistakes which particular students have of which conventional methods have failed to eliminate. If language items are understood as concepts and frames, and classroom activities as meaningful parts of language competence development, this might help to solve such problems as incorrect use of words, unsuitable register, and confused tenses - as well as logical or structural mistakes, and even certain psychological issues concerning essay writing. Along with classic teaching methods, such classroom practice includes plenty of interaction between students - playing special classroom games aimed at eliminating particular mistakes, working in pairs and groups, integrating all skills in one class. The main conclusions that the author of the experiment makes consist in an assumption that academic essay writing classes demand a balanced plan. This should not only include writing as such, but additionally feature elements of listening, reading, speaking activities specifically chosen according to the skills and language students will need to write the particular type of essay.

Keywords: academic essay writing, creative teaching, cognitive linguistics, competency-based approach, communicative language teaching, frame, concept

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Authors: Larry Audet

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Creativity is suddenly and fortunately a new educational focus in the United Arab Emirates and around the world. Yet still today many leaders of creativity are not sure how to introduce it to their teachers. It is impossible to simultaneously introduce every aspect of creativity into a work climate and reach any degree of organizational coherence. The number of alternatives to explore is so great; the information teachers need to learn is so vast, that even an approximation to including every concept and theory of creativity into the school organization is hard to conceive. Effective leaders of creativity need evidence-based and practical guidance for introducing and stimulating creativity in others. Machine learning models reveal new findings from KEYS Survey© data about teacher perceptions of stimulants and barriers to their individual and collective creativity. Findings from predictive and causal models provide leaders with a rational for decision-making when introducing creativity into their organization. Leaders should focus on management practices first. Analyses reveal that creative outcomes are more likely to occur when teachers perceive supportive management practices: providing teachers with challenging work that calls for their best efforts; allowing freedom and autonomy in their practice of work; allowing teachers to form creative work-groups; and, recognizing them for their efforts. Once management practices are in place, leaders should focus their efforts on modeling risk-taking, providing optimal amounts of preparation time, and evaluating teachers fairly.

Keywords: creativity, leadership, KEYS survey, teaching, work climate

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Authors: Federico Garrido, Mostafa El Hayani, Ahmed Shams

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The exploration of the potential of artificial intelligence (AI) in architecture is still embryonic, however, its latent capacity to change design disciplines is significant. 'Synthetic Classism' is a research project that questions the underlying aspects of classically organized architecture not just in aesthetic terms but also from a geometrical and morphological point of view, intending to generate new architectural information using historical examples as source material. The main aim of this paper is to explore the uses of artificial intelligence and machine learning algorithms in architectural design while creating a coherent narrative to be contained within a design process. The purpose is twofold: on one hand, to develop and train machine learning algorithms to produce architectural information of small pavilions and on the other, to synthesize new information from previous architectural drawings. These algorithms intend to 'interpret' graphical information from each pavilion and then generate new information from it. The procedure, once these algorithms are trained, is the following: parting from a line profile, a synthetic 'front view' of a pavilion is generated, then using it as a source material, an isometric view is created from it, and finally, a top view is produced. Thanks to GAN algorithms, it is also possible to generate Front and Isometric views without any graphical input as well. The final intention of the research is to produce isometric views out of historical information, such as the pavilions from Sebastiano Serlio, James Gibbs, or John Soane. The idea is to create and interpret new information not just in terms of historical reconstruction but also to explore AI as a novel tool in the narrative of a creative design process. This research also challenges the idea of the role of algorithmic design associated with efficiency or fitness while embracing the possibility of a creative collaboration between artificial intelligence and a human designer. Hence the double feature of this research, both analytical and creative, first by synthesizing images based on a given dataset and then by generating new architectural information from historical references. We find that the possibility of creatively understand and manipulate historic (and synthetic) information will be a key feature in future innovative design processes. Finally, the main question that we propose is whether an AI could be used not just to create an original and innovative group of simple buildings but also to explore the possibility of fostering a novel architectural sensibility grounded on the specificities on the architectural dataset, either historic, human-made or synthetic.

Keywords: architecture, central pavilions, classicism, machine learning

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Authors: Porntipa Taksin, Jutamas Wongchan, Amornrat Karamee

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The researchers’ experience of student affairs in 2011-2013, we found that few undergraduate nursing students become student association members who participated in co-curricular activities, they have limited skill of self-directed-learning and leadership. We developed “A Leadership Promoting Program” using Self-Directed Learning concept. The program included six activities: 1) Breaking the ice, Decoding time, Creative SMO, Know me-Understand you, Positive thinking, and Creative dialogue, which include four aspects of these activities: decision-making, implementation, benefits, and evaluation. The one-group, pretest-posttest quasi-experimental research was designed to examine the effects of the program on participation in co-curricular activities. Thirty five students participated in the program. All were members of the board of undergraduate nursing student association of Boromarajonani College of Nursing, Chonburi. All subjects completed the questionnaire about participation in the activities at beginning and at the end of the program. Data were analyzed using descriptive statistics and dependent t-test. The results showed that the posttest scores of all four aspects mean were significantly higher than the pretest scores (t=3.30, p<.01). Three aspects had high mean scores, Benefits (Mean = 3.24, S.D. = 0.83), Decision-making (Mean = 3.21, S.D. = 0.59), and Implementation (Mean=3.06, S.D.=0.52). However, scores on evaluation falls in moderate scale (Mean = 2.68, S.D. = 1.13). Therefore, the Leadership Promoting Program based on Self-Directed Learning Approach could be a method to improve students’ participation in co-curricular activities and leadership.

Keywords: participation in co-curricular activities, undergraduate nursing students, leadership promoting program, self-directed learning

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Authors: Dona Primasari

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This study examines the antecedent variables of Government Financial Acccounting System (SAKD) implementation and its consequence. The antecedent variables are: decentralization of decision making, adaptation, and the manager support. The consequences are satisfaction and performance officer. This research represents the empirical test which used convenience sampling technics in data collection. The data were collected from 167 officers of local government in the Regional Coordinating Agency for Development of Cross County/City Region III Central Java Province. Data analysis used Structural Equation Model (SEM) with the AMOS 18.0 program. The result of hypothesis examination indicates that six raised hypothesis are accepted and two hypothesis are rejected.

Keywords: decentralization of decision making, adaptation officer, manager support, implementation of Government Accounting Financial System (SAKD), satisfaction and performance officer

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Authors: Pauline Cuenin, Marcelo Leles Romarco Oliveira

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Based on their localities and following their ecological rationality, family-based farmers have experimented, adapted and innovated to improve their production systems continuously for millennia. With the technological package transfer processes of the so-called Green Revolution for agricultural holdings, farmers have become increasingly dependent on ready-made "recipes" built from so-called "universal" and global knowledge to face the problems that emerge in the management of local agroecosystems, thus reducing their creative and experiential capacities. However, the production of novelties within farms is fundamental to the transition to more sustainable agro food systems. In fact, as the fruits of local knowledge and / or the contextualization of exogenous knowledge, novelties are seen as seeds of transition. By presenting new techniques, new organizational forms and epistemological approaches, agroecology was pointed out as a way to encourage and promote the creative capacity of farmers. From this perspective, this theoretical work aims to analyze how agroecology encourages the innovative capacity of farmers, and in general, the production of novelties. For this, an analysis was made of the theoretical and methodological bases of agroecology through a literature review, specifically looking for the way in which it articulates the local with the global, complemented by an analysis of agro ecological Brazilian experiences. It was emphasized that, based on the peasant way of doing agriculture, that is, on ecological / social co-evolution or still called co-production (interaction between human beings and living nature), agroecology recognizes and revalues peasant involves the deep interactions of the farmer with his site (bio-physical and social). As a "place science," practice and movement, it specifically takes into consideration the local and empirical knowledge of farmers, which allows questioning and modifying the paradigms that underpin the current agriculture that have disintegrated farmers' creative processes. In addition to upgrade the local, agroecology allows the dialogue of local knowledge with global knowledge, essential in the process of changes to get out of the dominant logic of thought and give shape to new experiences. In order to reach this articulation, agroecology involves new methodological focuses seeking participatory methods of study and intervention that express themselves in the form of horizontal spaces of socialization and collective learning that involve several actors with different knowledge. These processes promoted by agroecology favor the production of novelties at local levels for expansion at other levels, such as the global, through trans local agro ecological networks.

Keywords: agroecology, creativity, global, local, novelty

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Authors: Shirly Bar-Lev, Michal Morag

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Cults are usually thought of as suppressive organizations, where creativity is systematically stifled. Except for few scholars, creativity in cults remains an uncharted terrain (Boeri and Pressley, 2010). This paperfocuses on how cult members sought real and imaginary spaces to express themselves and even used their bodies as canvases on which to assert their individuality, resistance, devotion, pain, and anguish. We contend that cult members’ creativity paves their way out of the cult. This paper is part of a larger study into the experiences of former members of cults and cult-like NewReligiousMmovements (NRM). The research is based on in-depth interviews conducted with thirtyIsraeli men and women, aged 24 to 50, who either joined an NRM or were born into one. Their stories reveal that creativity is both emplaced and embedded in power relations. That is why Foucault’s idea of Heterotopia and Winnicott’s idea of the battle between True and False self canbenefit our understanding of how cult members creatively assert their autonomy over their bodies and thoughts while in the cult. Cults’ operate on a complex tension between submission and autonomy. On the one hand, they act as heterotopias byallowing for a ‘simultaneousmythic and real contestation of the space in which we live. Ascounter-hegemonic sites, they serve as‘the greatest reserve of theimagination’, to use Foucault’s words. Cults definitely possesselements of mystery, danger, and transgression where an alternative social ordering can emerge. On the other hand, cults are set up to format alternative identities. Often, the individuals who inhibit these spaces look for spiritual growth, self-reflection, and self-actualization. They might willingly relinquish autonomy over vast aspects of their lives in pursuit of self-improvement. In any case, cultsclaim the totality of their members’ identities and absolute commitment and compliance with the cult’s regimes. It, therefore, begs the question how the paradox between autonomy and submissioncan spur instances of creativity. How can cult members escape processes of performative regulation to assert their creative self? Both Foucault and Winnicott recognize the possibility of an authentic self – one that is spontaneous and creative. Both recognize that only the true self can feel real andmust never comply. Both note the disciplinary regimes that push the true self into hiding, as well as the social and psychological mechanisms that individuals develop to protect their true self. But while Foucault spoke of the power of critic as a way of salvaging the true self, Winnicott spoke of recognition and empathy - feeling known by others. Invitinga dialogue between the two theorists can yield a productive discussion on how cult members assert their ‘true self’ to cultivate a creative self within the confines of the cult.

Keywords: cults, creativity, heterotopia, true and false self

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Authors: Wafaa Salah, Mostafa A. Salama, Jane Doe

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Recently, the corporate social performance (CSP) is not less important than the corporate financial performance (CFP). Debate still exists about the nature of the relationship between the CSP and CFP, whether it is a positive, negative or a neutral correlation. The objective of this study is to explore the relationship between corporate social responsibility (CSR) reports and CFP. The study uses the accounting-based and market-based quantitative measures to quantify the financial performance of seven organizations listed on the Egyptian Stock Exchange in 2007-2014. Then uses the information retrieval technologies to quantify the contribution of each of the three dimensions of the corporate social responsibility report (environmental, social and economic). Finally, the correlation between these two sets of variables is viewed together in a model to detect the correlations between them. This model is applied on seven firms that generate social responsibility reports. The results show a positive correlation between the Earnings per share (market based measure) and the economical dimension in the CSR report. On the other hand, total assets and property, plant and equipment (accounting-based measure) are positively correlated to the environmental and social dimensions of the CSR reports. While there is not any significant relationship between ROA, ROE, Operating income and corporate social responsibility. This study contributes to the literature by providing more clarification of the relationship between CFP and the isolated CSR activities in a developing country.

Keywords: financial, social, machine learning, corporate social performance, corporate social responsibility

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Authors: Adeoti Adebowale, Abduljaleel, Ejiogu Fidelis Onyekwo

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Form and image development are fundamental to creative expression in visual arts. The form is an element that distinguishes the difference between two-dimension and three-dimension among the branches of visual arts. Particularly, the sculpture is a three-dimensional form, while the textile design is a two-dimensional form of its visual appearance. The visual expression of each of them is embedded in the creative practice of the artist, which is easily understood and interpreted by the viewer. In this research, an attempt is made to explore and analyse sculptural forms adopted as a motif for wax print in textile design, aiming at breeding yet another pattern and motif suitable for various design uses. For instance, the dynamics of sculptural form adaptation into other areas of creativity, such as architecture, pictorial arts and pottery, as well as automobile bodies, is a discernible image everywhere. The research is studio exploratory, while a camera and descriptive analysis were used to process the data. Two sculptural forms were adopted from the Department of Fine and Applied Arts, Federal Capital Territory College of Education Zuba-Abuja, in this study due to the uniqueness of their technique of execution. The findings resulted in ten (10) paper designs showing the dexterity of studio practice in the development of design for various fashion and textile uses. However, the paper concludes that sculptural form is a source of inspiration for generating design concepts for a textile designer.

Keywords: exploration, design, motifs, sculptural forms, wax print

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Authors: Innocent Pangapanga, Eric Mungatana

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Fall armyworm (FAW) (Spodoptera frugiperda), an invasive lepidopteran pest, has caused substantial yield loss since its first detection in September 2016, thereby threatening the farm productivity food security and poverty reduction initiatives in Malawi. Several stakeholders, including households, have adopted chemical pesticides to control FAW without accounting for its costs on welfare, health and the environment. Thus, this study has used panel data endogenous switching regression model to investigate the impact of FAW and the integrated pest management (IPM) –related practices on-farm productivity and food security. The study finds that FAW substantively reduces farm productivity by seven (7) percent and influences the adoption of IPM –related practices, namely, intercropping, mulching, and agroforestry, by 6 percent, ceteris paribus. Interestingly, multiple adoptions of the IPM -related practices noticeably increase farm productivity by 21 percent. After accounting for potential endogeneity through the endogenous switching regression model, the IPM practices further demonstrate tenfold more improvement on food security, implying the role of the IPM –related practices in containing the effect of FAW at the household level.

Keywords: hunger, invasive fall army worms, integrated pest management practices, farm productivity, endogenous switching regression

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Authors: David Sinfield, Thomas Cochrane, Marcos Steagall

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While there is much hype around the potential and development of mobile virtual reality (VR), the two key critical success factors are the ease of user experience and the development of a simple user-generated content ecosystem. Educational technology history is littered with the debris of over-hyped revolutionary new technologies that failed to gain mainstream adoption or were quickly superseded. Examples include 3D television, interactive CDROMs, Second Life, and Google Glasses. However, we argue that this is the result of curriculum design that substitutes new technologies into pre-existing pedagogical strategies that are focused upon teacher-delivered content rather than exploring new pedagogical strategies that enable student-determined learning or heutagogy. Visual Communication design based learning such as Graphic Design, Illustration, Photography and Design process is heavily based on the traditional forms of the classroom environment whereby student interaction takes place both at peer level and indeed teacher based feedback. In doing so, this makes for a healthy creative learning environment, but does raise other issue in terms of student to teacher learning ratios and reduced contact time. Such issues arise when students are away from the classroom and cannot interact with their peers and teachers and thus we see a decline in creative work from the student. Using AR and VR as a means of stimulating the students and to think beyond the limitation of the studio based classroom this paper will discuss the outcomes of a student project considering the virtual classroom and the techniques involved. The Atelier learning environment is especially suited to the Visual Communication model as it deals with the creative processing of ideas that needs to be shared in a collaborative manner. This has proven to have been a successful model over the years, in the traditional form of design education, but has more recently seen a shift in thinking as we move into a more digital model of learning and indeed away from the classical classroom structure. This study focuses on the outcomes of a student design project that employed Augmented Reality and Virtual Reality technologies in order to expand the dimensions of the classroom beyond its physical limits. Augmented Reality when integrated into the learning experience can improve the learning motivation and engagement of students. This paper will outline some of the processes used and the findings from the semester-long project that took place.

Keywords: augmented reality, blogging, design in community, enhanced learning and teaching, graphic design, new technologies, virtual reality, visual communications

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Authors: Dongkyu Lee, Doan-Quoc Hoan, Soomi Shin

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The purpose of this study is to suggest the Value Innovation type Breakthrough Innovation which is a Big Thinking Process that realizes a creative idea for the next generation innovation Master Plan of a company. The BI based on the PVI methodology is believed to contribute to the launching of a new business, the acquisition of new markets, and the development of an innovative management process.

Keywords: value, innovation, breakthrough innovation, Korean firm

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Authors: Sareh Enjavi

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In recent years, the field of visual communication design has seen a significant shift in the way that art is created and consumed, with the advent of new technologies like virtual reality, augmented reality, and artificial intelligence. This paper explores the ways in which technology is changing the landscape of visual communication design, and how designers are incorporating new technological tools into their artistic practices. The primary objective of this research paper is to investigate the ways in which technology is influencing the creative process of designers and artists in the field of visual communication design. The paper also aims to examine the challenges and limitations that arise from the intersection of art and technology in visual communication design, and to identify strategies for overcoming these challenges. Drawing on examples from a range of fields, including advertising, fine art, and digital media, this paper highlights the exciting innovations that are emerging as artists and designers use technology to push the boundaries of traditional artistic expression. The paper argues that embracing technological innovation is essential for the continued evolution of visual communication design. By exploring the intersection of art and technology, designers can create new and exciting visual experiences that engage and inspire audiences in new ways. The research also contributes to the theoretical and methodological understanding of the intersection of art and technology, a topic that has gained significant attention in recent years. Ultimately, this paper emphasizes the importance of embracing innovation and experimentation in the field of visual communication design, and highlights the exciting innovations that are emerging as a result of the intersection of art and technology, and emphasizes the importance of embracing innovation and experimentation in the field of visual communication design.

Keywords: visual communication design, art and technology, virtual reality, interactive art, creative process

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Authors: Deng Qiaoshan

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With the rise of feminism in the global film industry, feminist expressions in Chinese films have also evolved, reflecting societal focus on gender issues. This article focuses on young Chinese female directors such as Yang Lina, Teng Congcong, and Yang Mingming. Their films now present richer female perspectives and consciously incorporate unique female life experiences. They highlight women's real-life struggles, portraying ’struggling’ female identities—characters facing professional failures and desire identity issues, ultimately returning to family roles. These films commonly explore the ‘mother-daughter relationship’, with some using genre storytelling for commercial appeal and others deconstructing the ‘myth of motherhood’ to reflect reality, rewriting traditional maternal roles. The ‘struggling’ female identity in these directors' films shows an aesthetic of ‘pseudo-reality’, blending realistic situations with poetic, lyrical elements, reflecting their creative traits and internal conflicts. These contradictions are closely related to the unique creative context of Chinese cinema in which they operate. Emerging under China's strict film censorship system, film industrialization, consumerist culture, and internet environment, new-generation directors face multiple demands. How to ‘survive’ amidst complex commercial requirements while creating films with a clear feminist consciousness is the fundamental dilemma faced by young Chinese female directors.

Keywords: female directors, feminism film, female dilemma, film censorship system

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Authors: Haitham Sarhan

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The experience of Mahmoud Darwish’s poetry represents one of the leading Arabic creative experiences because of its cultural specificity which is linked to the question of Palestine and its people. The poet Mahmoud Darwish does not stop there, but also reaches out to the whole of the cosmic and openness of the universal human experience. His poetry is rooted in a creative period, and was able to surpass its time. Mahmoud Darwish’s poetry contains diverse metaphors and worlds of genres, which overextends from direct romance to the lattice resistance and further stretches to the imaginary world and to the grand narratives. The poem "Identity Card" was published in his collections "Olive Leaves" and was issued in 1963. This collection highlighted the poems which included a revolutionary position, and formed a 'manifesto' and the statement of the Palestinian resistance, which represented the league of poets of Palestine. This poem has contributed along with other poems in creating a flame of resistance and increased it in the hearts of the Palestinian people. It also exercised considerable influence in the Arab world through what has been wrought from emotional responses and revolutionary impact which still remains. Moreover, this poem has succeeded with other resistance poems and postmodern poets like Nizar Qabbani in bringing modern poetry and culturally transmitted it among the Arab peoples and the masses. In spite of the fact that the poet Mahmoud Darwish exceeded this poem creatively through his other great works, "Identity Card" still has a great effect on peoples past memory’s and present. This need to hear this poem in Mahmoud Darwish’s poetic readings reflects peoples frustration and anger. It is safe to say that it is enticing people to this present day. This revolutionary poem had and still has a magical effect on Arab world.

Keywords: Arab contemporary poetry, identity, memory, argumentation

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Authors: Rabiaal Adawiyah Shazali, Corina Joseph

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The disclosure of Intellectual Capital (IC) information is getting more vital in today’s era of a knowledge-based economy. Companies are advised by accounting bodies to enhance IC disclosure which complements the conventional financial disclosures. There are no accounting standards for Intellectual Capital Disclosure (ICD), therefore the disclosure is entirely voluntary. Hence, this study aims to investigate the extent of ICD and to examine the relationship between corporate governance and ICD in Malaysia. This study employed content analysis of 100 annual reports by the top 100 public listed companies in Malaysia during 2012. The uniqueness of this study lies on its underpinning theory used where it applies the institutional isomorphism theory to support the effect of the attributes of corporate governance towards ICD. In order to achieve the stated objective, multiple regression analysis were employed to conduct this study. From the descriptive statistics, it was concluded that public listed companies in Malaysia have increased their awareness towards the importance of ICD. Furthermore, results from the multiple regression analysis confirmed that corporate governance affects the company’s ICD where the frequency of audit committee meetings and the board size has positively influenced the level of ICD in companies. Findings from this study would provide an incentive for companies in Malaysia to enhance the disclosure of IC. In addition, this study would assist Bursa Malaysia and other regulatory bodies to come up with a proper guideline for the disclosure of IC.

Keywords: annual report, content analysis, corporate governance, intellectual capital disclosure

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Authors: Bernard Eze Orji

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The masquerade, which is the most popular indigenous art form in Africa, is obviously identified by its elaborate, weird, and opulent costumes. The costume is the major essential accouterments in the art of the masquerade. From time past, masquerades have performed and enjoyed the freedom associated with its inscrutability and mystification solely because of its costumes. Noninitiates and women watched masquerades from a distance due to the reverence attached to its costumes and performances. In fact, whether in performance or as an item of art, the masquerade costume was seen as an embodiment of a tradition of liveliness, showiness, secrecy, and sacredness. This liveliness and showiness transformed masked characters who are believed to be possessed by spirits of ancestors and animals that inhabited the costumes. However, with the translocation of masquerade in new festivals such as carnival and state-sponsored cultural days, its costumes have been reduced to a mere item of entertainment and aesthetic values. The sacredness and reverence which hitherto elevated masquerade art to the point of wonderment have given way to an aesthetic appreciation of ingenious and individual creativity deployed in these festivals. This is as a result of the realistic and artistic creations that pervade masquerade costumes and masks in these festivals. It is a common sight to see such masquerades of animal and human genera like a lion, elephant, hippopotamus, and antelope; Agbogho Mmuo, Adamma, and Nchiekwa, respectively. This creative flair has emerged to expunge the ritual narratives associated with masquerades in the past. The study utilized performance analysis and aesthetic theory to establish that the creative ingenuity deployed by fine artists and mask designers who combine traditional artifacts to achieve modern masterpieces for the masquerades of the new festivals have reduced the ritual trappings and hype ascribed to masquerades in indigenous societies.

Keywords: costume and mask designs, entertainment, masquerade, ritual

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Authors: Rafał Szmajser, Katarzyna Świetla, Mariusz Andrzejewski

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Robotic process automation (RPA) is a technology of repeatable business processes performed using computer programs, robots that simulate the work of a human being. This approach assumes replacing an existing employee with the use of dedicated software (software robots) to support activities, primarily repeated and uncomplicated, characterized by a low number of exceptions. RPA application is widespread in modern business services, particularly in the areas of Finance, Accounting and Human Resources Management. By utilizing this technology, the effectiveness of operations increases while reducing workload, minimizing possible errors in the process, and as a result, bringing measurable decrease in the cost of providing services. Regardless of how the use of modern information technology is assessed, there are also some doubts as to whether we should replace human activities in the implementation of the automation in business processes. After the initial awe for the new technological concept, a reflection arises: to what extent does the implementation of RPA increase the efficiency of operations or is there a Business Case for implementing it? If the business case is beneficial, in which business processes is the greatest potential for RPA? A closer look at these issues was provided by in this research during which the respondents’ view of the perceived advantages resulting from the use of robotization and automation in financial and accounting processes was verified. As a result of an online survey addressed to over 500 respondents from international companies, 162 complete answers were returned from the most important types of organizations in the modern business services industry, i.e. Business or IT Process Outsourcing (BPO/ITO), Shared Service Centers (SSC), Consulting/Advisory and their customers. Answers were provided by representatives of the positions in their organizations: Members of the Board, Directors, Managers and Experts/Specialists. The structure of the survey allowed the respondents to supplement the survey with additional comments and observations. The results formed the basis for the creation of a business case calculating tangible benefits associated with the implementation of automation in the selected financial processes. The results of the statistical analyses carried out with regard to revenue growth confirmed the correctness of the hypothesis that there is a correlation between job position and the perception of the impact of RPA implementation on individual benefits. Second hypothesis (H2) that: There is a relationship between the kind of company in the business services industry and the reception of the impact of RPA on individual benefits was thus not confirmed. Based results of survey authors performed simulation of business case for implementation of RPA in selected Finance and Accounting Processes. Calculated payback period was diametrically different ranging from 2 months for the Account Payables process with 75% savings and in the extreme case for the process Taxes implementation and maintenance costs exceed the savings resulting from the use of the robot.

Keywords: automation, outsourcing, business process automation, process automation, robotic process automation, RPA, RPA business case, RPA benefits

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Authors: Houyem Kotti

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The development in societies requires that these societies are continuously changing in various aspects, a change that requires continuous adaptation to the data of the technical age. In order for the individual to perform his/her duty or task in a perfect way, it is necessary to provide all the basic requirements and necessities to increase the efficiency and effectiveness of the personnel working to accomplish their tasks, requirements, and work successfully. The success of the industries and organizations are linked to the need to create individuals in the creative and innovative field. Formation process is considered an economic development and social prosperity, and to improve the quantity and quality of artistic work. Therefore, creativity and innovation play an important role in improving the performance of the artistic organization as it is one of the variables affecting the organization's ability to grow and invest. In order to provide better services to their customers, especially in the face of competition and traditional methods of work, and in an environment that discourages and hinders creativity and impairs any process of development, change or creative behavior. The research methodology that will be performed for this study is described as qualitative by conducting several interviews with artistic people, experts in the artistic field and reviewing the related literature to collect the necessary and required qualitative data from secondary sources such as statistical reports, previous research studies, etc. In this research, we will attempt to clarify the relationship between innovation and its importance in the artistic organization, the conditions of achieving innovation and its constraints, barriers, and challenges. The creativity and innovation and their impacts on the performance of artistic organizations, explaining this mechanism, so as to ensure continuity of these organizations and keeping pace with developments in the global economic environment.

Keywords: artistic work, creativity and innovation, artistic organization, performance

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Authors: Anthony Proschka, Deepak Mishra, Merlyn Ramanan, Zurab Baratashvili

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Small and medium-sized businesses receive over 160 billion invoices every year. Since these documents exhibit many subtle differences in layout and text, extracting structured fields such as sender name, amount, and VAT rate from them automatically is an open research question. In this paper, existing work in template-based document extraction is extended, and a system is devised that is able to reliably extract all required fields for up to 70% of all documents in the data set, more than any other previously reported method. The approaches are described for 1) detecting through visual features which template a given document belongs to, 2) automatically generating extraction rules for a given new template by composing regular expressions from multiple components, and 3) computing confidence scores that indicate the accuracy of the automatic extractions. The system can generate templates with as little as one training sample and only requires the ground truth field values instead of detailed annotations such as bounding boxes that are hard to obtain. The system is deployed and used inside a commercial accounting software.

Keywords: data mining, information retrieval, business, feature extraction, layout, business data processing, document handling, end-user trained information extraction, document archiving, scanned business documents, automated document processing, F1-measure, commercial accounting software

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Authors: Gianni Jacucci

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Alfred Schutz (1932), at the very turning towards phenomenology, of the attention for the social sciences, stated that successful communication of meanings requires the sharing of “sedimenta-tions “ of previous meanings. Börje Langefors (1966), at the very beginning of the social studies of information systems, stated that a common professional basis is required for a correct sharing of meanings, e. g., “standardised accounting data among accountants”. Harold Garfinkel (1967) at the very beginning of ethnomethodology, stated that the accounting of social events must be carried out in the same language used by the actors of those events in managing their practice. Community of practice: we advocate professional descriptions of community of practice members to scientifically determine the level of child psycho social emotional development. Our approach consists of an application to Human Sciences of Husserl’s Phenomenological Philosophy using a method reminder of Giorgi’s DPM in Psychology. Husserl’s requirement of "Epoché," which in-volves eliminating prejudices from the minds of observers, is met through "concept cleaning," achieved by consistently sharing disciplinary concepts within their community of practice. Mean-while, the absence of subjective bias is ensured by the meticulous attention to detail in their pro-fessional expertise.

Keywords: scientific rigour, descriptive phenomenological method, sedimentation of meanings, community of practice

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Authors: Shaima A. Al Mansoori

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Eco-cities have become part of the broader and universal discourse and embrace of sustainable communities. Given the ideals and ‘potential’ benefits of eco-cities for people, the environment and prosperity, hardly can an argument be made against the desirability of eco-cities. Yet, this paper posits that it is necessary for urban scholars, technocrats and policy makers to engage in discussions of the pragmatism of implementing the ideals of eco-cities, for example, from the political, budgetary, cultural and other dimensions. In the context of such discourse, this paper examines the feasibility of one of the cardinal principles and goals of eco-cities, which is the reduction or elimination of pollution through various creative and innovative initiatives, in the UAE. This paper contends and argues that, laudable and desirable as this goal is, it is a polylemma and, therefore, overly ambitious and practically unattainable in the UAE. The paper uses the mixed method research strategy, in which data is sourced from secondary and general sources through desktop research, from public records in governmental agencies, and from the conceptual academic and professional literature. Information from these sources will be used, first, to define and review pollution as a concept and multifaceted phenomenon with multidimensional impacts. Second, the paper will use society’s five goal clusters as a framework to identify key causes and impacts of pollution in the UAE. Third, the paper will identify and analyze specific public policies, programs and projects that make pollution in the UAE a polylemma. Fourth, the paper will argue that the phenomenal rates of population increase, urbanization, economic growth, consumerism and development in the UAE make pollution an inevitable product and burden that society must live with. This ‘reality’ makes the goal and desire of pollution-free cities pursuable but unattainable. The paper will conclude by identifying and advocating creative and innovative initiatives that can be taken by the various stakeholders in the country to reduce and mitigate pollution in the short- and long-term.

Keywords: goal clusters, pollution, polylemma, sustainable communities

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Authors: Raymond Ndhlovu, Jen Snowball

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It has long been known that the Cultural and Creative Industries (CCIs) have the potential to aid in physical, social and economic renewal and regeneration of towns and cities, hence their importance when dealing with regional development. The CCIs can act as a catalyst for activity and investment in an area because the ‘consumption’ of cultural activities will lead to the activities and use of other non-cultural activities, for example, hospitality development including restaurants and bars, as well as public transport. ‘Consumption’ of cultural activities also leads to employment creation, and diversification. However, CCIs tend to be clustered, especially around large cities. There is, moreover, a case for development of CCIs around smaller towns and cities, because they do not rely on high technology inputs, and long supply chains, and, their direct link to rural and isolated places makes them vital in regional development. However, there is currently little research on how to craft cultural policy for regions with smaller towns and cities. Using the Sarah Baartman District (SBDM) in South Africa as an example, this paper describes the process of developing cultural policy for a region that has potential, and existing, cultural clusters, but currently no one, coherent policy relating to CCI development. The SBDM was chosen as a case study because it has no large cities, but has some CCI clusters, and has identified them as potential drivers of local economic development. The process of developing cultural policy is discussed in stages: Identification of what resources are present; including human resources, soft and hard infrastructure; Identification of clusters; Analysis of CCI labour markets and ownership patterns; Opportunities and challenges from the point of view of CCIs and other key stakeholders; Alignment of regional policy aims with provincial and national policy objectives; and finally, design and implementation of a regional cultural policy.

Keywords: cultural and creative industries, economic impact, intrinsic value, regional development

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Authors: Satinder Bhatia

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Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

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Authors: Deria Adi Wijaya, Amad Saeroji, Jimmi Sandi P., Nanang Wijayanto

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Tourism and the creative economy are combinations that can become a sustainable source of welfare that can boost the economy so as to increase the country's foreign exchange. Therefore the development of the tourism sector is one of the priorities in President Joko Widodo's leadership framework for the 2019-2024 period. Entering the current pandemic, each party is required to be able to implement strict health protocols to slow the rate of SARS-Cov2 infection, or what is known as the coronavirus, but on the other hand, the need to turn the wheels of the economy must continue. Therefore, an effort is needed to develop tourism activities that are full of experiences that add health benefits. Anticipating this, the Ministry of Tourism and Creative Economy collaborated with the Ministry of Health to offer an innovative development model, namely wellness tourism. The development of wellness tourism is an alternative that can make a positive contribution to the development of Indonesian tourism during the pandemic. This research seeks to synergize efforts to develop national tourism into the regional sphere; in this case, Baluwarti Tourism Village, which is located within the walls of the Surakarta Sunanate Palace, has the potential to be developed into a wellness tourism destination in Surakarta City. Considering that a village that is in the immediate vicinity of a palace certainly has a variety of potential attractions for royal wellness tourism. The main objectives of this study are 1) to identify the potential for palace-style wellness tourism in Baluwarti Tourism Village; 2) to formulate development in the form of tour packages in Baluwarti Tourism Village. Of course, the development of the wellness tour package is still based on local wisdom, namely a tour package that raises local potential as a palace-style wellness tourism attraction that can improve the economy of the local people through the tourism sector in the post-pandemic era.

Keywords: potential, wellness tourism, Baluwarti Tourism Village, Surakarta Sunanate Palace, Surakarta City

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Authors: Mira Kadric

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The proposed paper deals with a new developed approach for interpreting teaching, combining traditional didactics with a new element. The fundamental principle of the approach is taken from the theatre pedagogy (Augusto Boal`s Theatre of the Oppressed) and includes the discussion on social power relations. From the point of view of education sociology this implies strengthening students’ individual potential for self-determination on a number of levels, especially in view of the present increase in social responsibility. This knowledge constitutes a starting point and basis for the process of self-determined action. This takes place in the context of a creative didactic policy which identifies didactic goals, provides clear sequences of content, specifies interdisciplinary methods and examines their practical adequacy and ultimately serves not only individual translators and interpreters, but all parties involved. The goal of the presented didactic model is to promote independent work and problem-solving strategies; this helps to develop creative potential and self-confident behaviour. It also conveys realistic knowledge of professional reality and thus also of the real socio-political and professional parameters involved. As well as providing a discussion of fundamental questions relevant to Translation and Interpreting Studies, this also serves to improve this interdisciplinary didactic approach which simulates interpreting reality and illustrates processes and strategies which (can) take place in real life. This idea is illustrated in more detail with methods taken from the Theatre of the Oppressed created by Augusto Boal. This includes examples from (dialogue) interpreting teaching based on documentation from recordings made in a seminar in the summer term 2014.

Keywords: augusto boal, didactic model, interpreting teaching, theatre of the oppressed

Procedia PDF Downloads 408

Authors: Junqi Zou

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As one of the world’s most tech-ready countries, Singapore has initiated the Smart Nation plan to harness the full power and potential of digital technologies to transform the way people live and work, through the more efficient government and business processes, to make the economy more productive. The key evolutions of digital technology transformation in healthcare and the increasing deployment of Internet of Things (IoTs), Big Data, AI/cognitive, Robotic Process Automation (RPA), Electronic Health Record Systems (EHR), Electronic Medical Record Systems (EMR), Warehouse Management System (WMS in the most recent decade have significantly stepped up the move towards an information-driven healthcare ecosystem. The advances in information technology not only bring benefits to patients but also act as a key force in changing management accounting in healthcare sector. The aim of this study is to investigate the impacts of digital technology transformation on Singapore’s healthcare sector from a management accounting perspective. Adopting a Balanced Scorecard (BSC) analysis approach, this paper conducted an exploratory case study of a newly launched Singapore public hospital, which has been recognized as amongst the most digitally advanced healthcare facilities in Asia-Pacific region. Specifically, this study gains insights on how the new technology is changing healthcare organizations’ management accounting from four perspectives under the Balanced Scorecard approach, 1) Financial Perspective, 2) Customer (Patient) Perspective, 3) Internal Processes Perspective, and 4) Learning and Growth Perspective. Based on a thorough review of archival records from the government and public, and the interview reports with the hospital’s CIO, this study finds the improvements from all the four perspectives under the Balanced Scorecard framework as follows: 1) Learning and Growth Perspective: The Government (Ministry of Health) works with the hospital to open up multiple training pathways to health professionals that upgrade and develops new IT skills among the healthcare workforce to support the transformation of healthcare services. 2) Internal Process Perspective: The hospital achieved digital transformation through Project OneCare to integrate clinical, operational, and administrative information systems (e.g., EHR, EMR, WMS, EPIB, RTLS) that enable the seamless flow of data and the implementation of JIT system to help the hospital operate more effectively and efficiently. 3) Customer Perspective: The fully integrated EMR suite enhances the patient’s experiences by achieving the 5 Rights (Right Patient, Right Data, Right Device, Right Entry and Right Time). 4) Financial Perspective: Cost savings are achieved from improved inventory management and effective supply chain management. The use of process automation also results in a reduction of manpower costs and logistics cost. To summarize, these improvements identified under the Balanced Scorecard framework confirm the success of utilizing the integration of advanced ICT to enhance healthcare organization’s customer service, productivity efficiency, and cost savings. Moreover, the Big Data generated from this integrated EMR system can be particularly useful in aiding management control system to optimize decision making and strategic planning. To conclude, the new digital technology transformation has moved the usefulness of management accounting to both financial and non-financial dimensions with new heights in the area of healthcare management.

Keywords: balanced scorecard, digital technology transformation, healthcare ecosystem, integrated information system

Procedia PDF Downloads 140