Search results for: access to knowledge
6102 Knowledge and Skills Requirements for Software Developer Students
Authors: J. Liebenberg, M. Huisman, E. Mentz
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It is widely acknowledged that there is a shortage of software developers, not only in South Africa, but also worldwide. Despite reports on a gap between industry needs and software education, the gap has mostly been explored in quantitative studies. This paper reports on the qualitative data of a mixed method study of the perceptions of professional software developers regarding what topics they learned from their formal education and the importance of these topics to their actual work. The analysis suggests that there is a gap between industry’s needs and software development education and the following recommendations are made: 1) Real-life projects must be included in students’ education; 2) Soft skills and business skills must be included in curricula; 3) Universities must keep the curriculum up to date; 4) Software development education must be made accessible to a diverse range of students.Keywords: software development education, software industry, IT workforce, computing curricula
Procedia PDF Downloads 4706101 Linear MIMO Model Identification Using an Extended Kalman Filter
Authors: Matthew C. Best
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Linear Multi-Input Multi-Output (MIMO) dynamic models can be identified, with no a priori knowledge of model structure or order, using a new Generalised Identifying Filter (GIF). Based on an Extended Kalman Filter, the new filter identifies the model iteratively, in a continuous modal canonical form, using only input and output time histories. The filter’s self-propagating state error covariance matrix allows easy determination of convergence and conditioning, and by progressively increasing model order, the best fitting reduced-order model can be identified. The method is shown to be resistant to noise and can easily be extended to identification of smoothly nonlinear systems.Keywords: system identification, Kalman filter, linear model, MIMO, model order reduction
Procedia PDF Downloads 5996100 Exploring the Current Practice of Integrating Sustainability into the Social Studies and Citizenship Education Curriculum in the Saudi Educational Context
Authors: Aiydh Aljeddani, Fran Martin
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The study mainly aims at exploring and understanding the current practice of social studies and citizenship education curriculum contribution to sustainability literacy and competency of the ninth and tenth grade students in the Saudi general education context. This study stems from a need for conducting research in general education contexts in order to prepare future graduate students who possess fundamental elements of education for sustainable development. To the best of our knowledge, the literature on education for sustainable development reveals that little research has been conducted so far on general education contexts and this study will add new knowledge in the literature. The study is interpretive in nature and employs a qualitative case study approach, and ethnography methodologies to understand deeply this complex educational phenomenon. 167 participants took part in this study, they were from six general education schools and made up of 25 teachers, and 142 students. Document analysis, semi-structured interviews, nominal group technique, and passive participant observation were used in order to gather the data for this study. The outcomes of the study showed the keenness of the Saudi government on promoting and raising awareness education for sustainable development among its younger generation via a sustainable development promoting curriculum. However, applying this vision in a real school setting, particularly via the social studies and citizenship education curriculum in grades nine and ten, has been challenging for different reasons as revealed by this study. First, incorporating sustainability in the social studies and citizenship education curriculum in the Saudi grade ninth and tenth grade, is based on the vision of the Saudi government but the ministry of education’s rules and regulations do not support it. Moreover, the circulars issued by the ministry are also not supportive of teachers and students efforts to implement a sustainable development education curriculum. Second, teachers, as members of this community who play a significant role in achieving the objectives of incorporating sustainability, are often seen as technicians and not as professional human beings. They are confined to the curriculum, the classroom and stripped of their will power by the school management and the educational administration. The subjects, who are students here, are also not prepared nor guided to achieve the objects. In addition, the tools mediated between subjects and objects are not convenient. There were some major challenges regarding the contradictions in incorporating sustainability processes such as demanding creativity from a teacher who is overloaded with tasks irrelevant to teaching and teachers’ training programs not meeting the teachers’ training needs.Keywords: practice, integrating sustainability, curriculum, educational context
Procedia PDF Downloads 4016099 Modified Active (MA) Algorithm to Generate Semantic Web Related Clustered Hierarchy for Keyword Search
Authors: G. Leena Giri, Archana Mathur, S. H. Manjula, K. R. Venugopal, L. M. Patnaik
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Keyword search in XML documents is based on the notion of lowest common ancestors in the labelled trees model of XML documents and has recently gained a lot of research interest in the database community. In this paper, we propose the Modified Active (MA) algorithm which is an improvement over the active clustering algorithm by taking into consideration the entity aspect of the nodes to find the level of the node pertaining to a particular keyword input by the user. A portion of the bibliography database is used to experimentally evaluate the modified active algorithm and results show that it performs better than the active algorithm. Our modification improves the response time of the system and thereby increases the efficiency of the system.Keywords: keyword matching patterns, MA algorithm, semantic search, knowledge management
Procedia PDF Downloads 4186098 Text Data Preprocessing Library: Bilingual Approach
Authors: Kabil Boukhari
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In the context of information retrieval, the selection of the most relevant words is a very important step. In fact, the text cleaning allows keeping only the most representative words for a better use. In this paper, we propose a library for the purpose text preprocessing within an implemented application to facilitate this task. This study has two purposes. The first, is to present the related work of the various steps involved in text preprocessing, presenting the segmentation, stemming and lemmatization algorithms that could be efficient in the rest of study. The second, is to implement a developed tool for text preprocessing in French and English. This library accepts unstructured text as input and provides the preprocessed text as output, based on a set of rules and on a base of stop words for both languages. The proposed library has been made on different corpora and gave an interesting result.Keywords: text preprocessing, segmentation, knowledge extraction, normalization, text generation, information retrieval
Procedia PDF Downloads 976097 Lessons Learned from Covid19 - Related ERT in Universities
Authors: Sean Gay, Cristina Tat
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This presentation will detail how a university in Western Japan has implemented its English for Academic Purposes (EAP) program during the onset of CoViD-19 in the spring semester of 2020. In the spring semester of 2020, after a 2 week delay, all courses within the School of Policy Studies EAP Program at Kwansei Gakuin University were offered in an online asynchronous format. The rationale for this decision was not to disadvantage students who might not have access to devices necessary for taking part in synchronous online lessons. The course coordinators were tasked with consolidating the materials originally designed for face-to-face14 week courses for a 12 week asynchronous online semester and with uploading the modified course materials to Luna, the university’s network, which is a modified version of Blackboard. Based on research to determine the social and academic impacts of this CoViD-19 ERT approach on the students who took part in this EAP program, this presentation explains how future curriculum design and implementation can be managed in a post-CoViD world. There are a wide variety of lessons that were salient. The role of the classroom as a social institution was very prominent; however, awareness of cognitive burdens and strategies to mitigate that burden may be more valuable for teachers. The lessons learned during this period of ERT can help teachers moving forward.Keywords: asynchronous online learning, emergency remote teaching (ERT), online curriculum design, synchronous online learning
Procedia PDF Downloads 2076096 Projectification: Using Project Management Methodology to Manage the Academic Program Review
Authors: Adam Marks, Munir Majdalawieh, Maytha Al Ali
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While research is rich with what criteria could be included in the academic program review processes, there is rarely any mention of how this significant and complex process should be managed. This paper proposes using project management methodology in alignment with the program review criteria of the Dickeson’s Prioritizing Academic Programs model. Project management and academic program review share two distinct characteristics; one is their life cycle, and the second is the core knowledge areas they use. This aligned and structured approach offers academic administrators a step-by-step guide that can help them manage this process and effectively assess academic programs.Keywords: project management, academic program, program review, education, higher education institution, strategic management
Procedia PDF Downloads 3716095 A Social Cognitive Investigation in the Context of Vocational Training Performance of People with Disabilities
Authors: Majid A. AlSayari
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The study reported here investigated social cognitive theory (SCT) in the context of Vocational Rehab (VR) for people with disabilities. The prime purpose was to increase knowledge of VR phenomena and make recommendations for improving VR services. The sample consisted of 242 persons with Spinal Cord Injuries (SCI) who completed questionnaires. A further 32 participants were Trainers. Analysis of questionnaire data was carried out using factor analysis, multiple regression analysis, and thematic analysis. The analysis suggested that, in motivational terms, and consistent with research carried out in other academic contexts, self-efficacy was the best predictor of VR performance. The author concludes that that VR self-efficacy predicted VR training performance.Keywords: people with physical disabilities, social cognitive theory, self-efficacy, vocational training
Procedia PDF Downloads 3176094 Analysis Model for the Relationship of Users, Products, and Stores on Online Marketplace Based on Distributed Representation
Authors: Ke He, Wumaier Parezhati, Haruka Yamashita
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Recently, online marketplaces in the e-commerce industry, such as Rakuten and Alibaba, have become some of the most popular online marketplaces in Asia. In these shopping websites, consumers can select purchase products from a large number of stores. Additionally, consumers of the e-commerce site have to register their name, age, gender, and other information in advance, to access their registered account. Therefore, establishing a method for analyzing consumer preferences from both the store and the product side is required. This study uses the Doc2Vec method, which has been studied in the field of natural language processing. Doc2Vec has been used in many cases to analyze the extraction of semantic relationships between documents (represented as consumers) and words (represented as products) in the field of document classification. This concept is applicable to represent the relationship between users and items; however, the problem is that one more factor (i.e., shops) needs to be considered in Doc2Vec. More precisely, a method for analyzing the relationship between consumers, stores, and products is required. The purpose of our study is to combine the analysis of the Doc2vec model for users and shops, and for users and items in the same feature space. This method enables the calculation of similar shops and items for each user. In this study, we derive the real data analysis accumulated in the online marketplace and demonstrate the efficiency of the proposal.Keywords: Doc2Vec, online marketplace, marketing, recommendation systems
Procedia PDF Downloads 1156093 A Study for Turkish Underwater Sports Federation Athletes: Evaluation of the Street Foods Consumption
Authors: Su Tezel
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The paper deals with licensed athletes affiliated with the Turkish Underwater Sports Federation to assess the consumption status of street food. The aim of the paper is the frequency of training during competition preparatory training or season periods, the athletes' economic situation, social life, work-life or education situations are the directs them to street food? Also to evaluate the importance that athletes attach to their nutritional status. Data were collected with survey method. 141 underwater sports athletes participated in the survey. Empirical findings on 141 respondents are related to athletes' demographic information, which underwater sports branch they doing (underwater hockey, underwater rugby and free diving), with whom they live, training hours and frequency, street food consumption frequency and preferences, which type drinks they prefer drink with or without street foods and other similar things. Most of the athletes were male (64.5%), female (35.5%) and the most athletes from the sports branches included in the survey belong to underwater hockey (95.7%). 93.7% of athletes have a training time between 08:00 pm to 00:00 am and the frequency of consuming street food after training is 88%. As a remarkable result, 48% of the reasons for consuming street food easy access to street foods after training. Statistical analyzes were made with the data obtained and the status of street food consumption of athletes, whether they were suitable for professional athlete nutrition and their attitudes were evaluated.Keywords: nutrition, street foods, underwater hockey, underwater sport
Procedia PDF Downloads 1536092 The Imagined Scientific Drawing as a Representative of the Content Provided by Emotions to Scientific Rationality
Authors: Dení Stincer Gómez, Zuraya Monroy Nasr
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From the epistemology of emotions, one of the topics of current reflection is the function that emotions fulfill in the rational processes involved in scientific activity. So far, three functions have been assigned to them: selective, heuristic, and carriers of content. In this last function, it is argued that emotions, like our perceptual organs, contribute relevant content to reasoning, which is then converted into linguistic statements or graphic representations. In this paper, of a qualitative and philosophical nature, arguments are provided for two hypotheses 1) if emotions provide content to the mind, which then translates it into language or representations, then it is important to take up the idea of the Saussurean linguistic sign to understand this process. This sign has two elements: the signified and the signifier. Emotions would provide meanings, and reasoning creates the signifier, and 2) the meanings provided by emotions are properties and qualities of phenomena generally not accessible to the sense organs. These meanings must be imagined, and the imagination is nurtured by the feeling that "maybe this is the way." One way to access the content provided by emotions can be through imagined scientific drawings. The atomic models created since Thomson, the structure of crystals by René Just, the representations of lunar eclipses by Johannes, fractal geometry, and the structure of DNA, among others, have resulted fundamentally from the imagination. These representations, not provided by the sense organs, seem to come from the emotional involvement of scientists in their desire to understand, explain and discover.Keywords: emotions, epistemic functions of emotions, scientific drawing, linguistic sign
Procedia PDF Downloads 786091 Cultural Studies in the Immigration Movements: Memories and Social Collectives
Authors: María Eugenia Peltzer, María Estela Rodríguez
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This work presents an approach to the cultural aspects of the Immigrants as part of the Cultural Intangible Heritage of Argentina. The intangible cultural heritage consists of the manifestations, practices, uses, representations, expressions, knowledge, techniques and cultural spaces that communities and groups recognize as an integral part of their cultural heritage. This heritage generates feelings of identity and establishes links with the collective memory, as well as being transmitted and recreated over time according to its environment, its interaction with nature and its history contributing to promote respect for cultural diversity and Human creativity. The Immigrants brings together those who came from other lands and their descendants, thus maintaining their traditions through time and linking the members of each cultural group with a strong sense of belonging through a communicative and effective process.Keywords: cultural, immigration, memories, social
Procedia PDF Downloads 4436090 Issues in Implementation of Vertical Greenery System on Existing Government Building in Malaysia
Authors: Jamilah Halina Abdul Halim, Norsiah Hassan, Azlina Aziz, Norhayati Mat Wajid, Mohd Saipul Asrafi
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There are various types of vertical greenery system (VGS) in Malaysia, but none is installed at government buildings, although the government is looking into energy efficient building design. This is due to lack of technical information that focus on the maintenance and care, issues, and challenges face by vertical greenery system under tropical climate conditions. This research aim to identify issues in implementation of vertical greenery system on existing government building in Malaysia. The methodology used are literature reviews (desktop study), observation on sites, and case studies. Initial findings indicates that design and maintenance issues of vertical greenery system are the main challenges faced mainly by designer, especially those who involved in decision-making process. It can be concluded that orientation, openings, maintenance, performance, longevity, structural load, access, wind resistance, design failure, system failure, and lack of maintenance foresight are the main factors that need to be considered. These factors should be holistically aligned towards the economic cost, effective time, and quality design in implementation of vertical greenery system on existing government building. A comprehensive implementation of vertical greenery system will lead to greater sustainable investment for government buildings and responsive action to climate change.Keywords: issues, government building, maintenance, vertical greenery system
Procedia PDF Downloads 896089 Multi-Source Data Fusion for Urban Comprehensive Management
Authors: Bolin Hua
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In city governance, various data are involved, including city component data, demographic data, housing data and all kinds of business data. These data reflects different aspects of people, events and activities. Data generated from various systems are different in form and data source are different because they may come from different sectors. In order to reflect one or several facets of an event or rule, data from multiple sources need fusion together. Data from different sources using different ways of collection raised several issues which need to be resolved. Problem of data fusion include data update and synchronization, data exchange and sharing, file parsing and entry, duplicate data and its comparison, resource catalogue construction. Governments adopt statistical analysis, time series analysis, extrapolation, monitoring analysis, value mining, scenario prediction in order to achieve pattern discovery, law verification, root cause analysis and public opinion monitoring. The result of Multi-source data fusion is to form a uniform central database, which includes people data, location data, object data, and institution data, business data and space data. We need to use meta data to be referred to and read when application needs to access, manipulate and display the data. A uniform meta data management ensures effectiveness and consistency of data in the process of data exchange, data modeling, data cleansing, data loading, data storing, data analysis, data search and data delivery.Keywords: multi-source data fusion, urban comprehensive management, information fusion, government data
Procedia PDF Downloads 3976088 Foreign Language Curriculum of Mongolian Higher Educational Institutions, Problems and Solutions: In the Example of the Curriculum at National University of Mongolia
Authors: Sainbilegt Dashdorj, Delgerekhtsetseg Tsedev, Odontuya Mishigdorj, Bat-Uchral Ganzorigt
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To develop a content-based recommendation of foreign language teaching for foreign language majoring and non-majoring classes at domestic universities by comparing the current situation, the environmental conditions, the curriculum, the plan, the content and so on of Mongolian foreign language teaching with the ones at the universities in the education development leading countries was set as the main goal and thus, it is considered to become an important step not only for solving an urgent foreign language teaching issue at Mongolian higher educational institutions but also for enhancing the foreign language knowledge of the national human resource in the globalizing world.Keywords: CEFR, content standart, language curriculum, multilingualism
Procedia PDF Downloads 5796087 Epigenetic and Archeology: A Quest to Re-Read Humanity
Authors: Salma A. Mahmoud
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Epigenetic, or alteration in gene expression influenced by extragenetic factors, has emerged as one of the most promising areas that will address some of the gaps in our current knowledge in understanding patterns of human variation. In the last decade, the research investigating epigenetic mechanisms in many fields has flourished and witnessed significant progress. It paved the way for a new era of integrated research especially between anthropology/archeology and life sciences. Skeletal remains are considered the most significant source of information for studying human variations across history, and by utilizing these valuable remains, we can interpret the past events, cultures and populations. In addition to archeological, historical and anthropological importance, studying bones has great implications in other fields such as medicine and science. Bones also can hold within them the secrets of the future as they can act as predictive tools for health, society characteristics and dietary requirements. Bones in their basic forms are composed of cells (osteocytes) that are affected by both genetic and environmental factors, which can only explain a small part of their variability. The primary objective of this project is to examine the epigenetic landscape/signature within bones of archeological remains as a novel marker that could reveal new ways to conceptualize chronological events, gender differences, social status and ecological variations. We attempted here to address discrepancies in common variants such as methylome as well as novel epigenetic regulators such as chromatin remodelers, which to our best knowledge have not yet been investigated by anthropologists/ paleoepigenetists using plethora of techniques (biological, computational, and statistical). Moreover, extracting epigenetic information from bones will highlight the importance of osseous material as a vector to study human beings in several contexts (social, cultural and environmental), and strengthen their essential role as model systems that can be used to investigate and construct various cultural, political and economic events. We also address all steps required to plan and conduct an epigenetic analysis from bone materials (modern and ancient) as well as discussing the key challenges facing researchers aiming to investigate this field. In conclusion, this project will serve as a primer for bioarcheologists/anthropologists and human biologists interested in incorporating epigenetic data into their research programs. Understanding the roles of epigenetic mechanisms in bone structure and function will be very helpful for a better comprehension of their biology and highlighting their essentiality as interdisciplinary vectors and a key material in archeological research.Keywords: epigenetics, archeology, bones, chromatin, methylome
Procedia PDF Downloads 1116086 Impact of Weather Conditions on Non-Food Retailers and Implications for Marketing Activities
Authors: Noriyuki Suyama
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This paper discusses purchasing behavior in retail stores, with a particular focus on the impact of weather changes on customers' purchasing behavior. Weather conditions are one of the factors that greatly affect the management and operation of retail stores. However, there is very little research on the relationship between weather conditions and marketing from an academic perspective, although there is some importance from a practical standpoint and knowledge based on experience. For example, customers are more hesitant to go out when it rains than when it is sunny, and they may postpone purchases or buy only the minimum necessary items even if they do go out. It is not difficult to imagine that weather has a significant impact on consumer behavior. To the best of the authors' knowledge, there have been only a few studies that have delved into the purchasing behavior of individual customers. According to Hirata (2018), the economic impact of weather in the United States is estimated to be 3.4% of GDP, or "$485 billion ± $240 billion per year. However, weather data is not yet fully utilized. Representative industries include transportation-related industries (e.g., airlines, shipping, roads, railroads), leisure-related industries (e.g., leisure facilities, event organizers), energy and infrastructure-related industries (e.g., construction, factories, electricity and gas), agriculture-related industries (e.g., agricultural organizations, producers), and retail-related industries (e.g., retail, food service, convenience stores, etc.). This paper focuses on the retail industry and advances research on weather. The first reason is that, as far as the author has investigated the retail industry, only grocery retailers use temperature, rainfall, wind, weather, and humidity as parameters for their products, and there are very few examples of academic use in other retail industries. Second, according to NBL's "Toward Data Utilization Starting from Consumer Contact Points in the Retail Industry," labor productivity in the retail industry is very low compared to other industries. According to Hirata (2018) mentioned above, improving labor productivity in the retail industry is recognized as a major challenge. On the other hand, according to the "Survey and Research on Measurement Methods for Information Distribution and Accumulation (2013)" by the Ministry of Internal Affairs and Communications, the amount of data accumulated by each industry is extremely large in the retail industry, so new applications are expected by analyzing these data together with weather data. Third, there is currently a wealth of weather-related information available. There are, for example, companies such as WeatherNews, Inc. that make weather information their business and not only disseminate weather information but also disseminate information that supports businesses in various industries. Despite the wide range of influences that weather has on business, the impact of weather has not been a subject of research in the retail industry, where business models need to be imagined, especially from a micro perspective. In this paper, the author discuss the important aspects of the impact of weather on marketing strategies in the non-food retail industry.Keywords: consumer behavior, weather marketing, marketing science, big data, retail marketing
Procedia PDF Downloads 876085 Detection of Brackish Water Biological Fingerprints in Potable Water
Authors: Abdullah Mohammad, Abdullah Alshemali, Esmaeil Alsaleh
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The chemical composition of desalinated water is modified to make it more acceptable to the end-user. Sometimes, this modification is approached by mixing with brackish water that is known to contain a variety of minerals. Expectedly, besides minerals, brackish water indigenous bacterial communities access the final mixture hence reaching the end consumer. The current project examined the safety of using brackish water as an ingredient in potable water. Pseudomonas aeruginosa strains were detected in potable and brackish water samples collected from storage facilities in residential areas as well as from main water distribution and storage tanks. The application of molecular and biochemical fingerprinting methods, including phylogeny, RFLP (restriction fragment length polymorphism), MLST (multilocus sequence typing) and substrate specificity testing, suggested that the potable water P. aeruginosa strains were most probably originated from brackish water. Additionally, all the sixty-four isolates showed multi-drug resistance (MDR) phenotype and harboured the three genes responsible for biofilm formation. These virulence factors represent serious health hazards compelling the scientific community to revise the WHO (World Health Organization) and USEP (US Environmental Protection Agency) A potable water quality guidelines, particularly those related to the types of bacterial genera that evade the current water quality guidelines.Keywords: potable water, brackish water, pseudomonas aeroginosa, multidrug resistance
Procedia PDF Downloads 1266084 Challenges in Anti-Counterfeiting of Cyber-Physical Systems
Authors: Daniel Kliewe, Arno Kühn, Roman Dumitrescu, Jürgen Gausemeier
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This paper examines the system protection for cyber-physical systems (CPS). CPS are particularly characterized by their networking system components. This means they are able to adapt to the needs of their users and its environment. With this ability, CPS have new, specific requirements on the protection against anti-counterfeiting, know-how loss and manipulation. They increase the requirements on system protection because piracy attacks can be more diverse, for example because of an increasing number of interfaces or through the networking abilities. The new requirements were identified and in a next step matched with existing protective measures. Due to the found gap the development of new protection measures has to be forced to close this gap. Moreover a comparison of the effectiveness between selected measures was realized and the first results are presented in the paper.Keywords: anti-counterfeiting, cyber physical systems, intellectual property (IP), knowledge management, system protection
Procedia PDF Downloads 5006083 Towards the Use of Innovative Teaching Methodologies in Nursing Education : A South African Study
Authors: R. Bhagwan, M. Subbhan
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Nursing is a very challenging field in South Africa and due to the burden of disease it is critical that nursing students are prepared with the adequate knowledge and skills to deliver effective patient care. Despite this very little research has been done on the teaching strategies used by nurse educators to teach nursing students. It is in this context that a survey of all nurse educators at Nursing Colleges and Universities in Kwa-Zulu Natal was undertaken (n=300) to explore what current pedagogical strategies were being used and which more creative methodologies should be implemented in relation to specific nursing content. Findings revealed that most nurse educators still utlize the lecture approach, but although believe other methodologies such as e-learning are important have not done so because of inadequate training. The recommendations made are that more creative pedagogical strategies such as simultation, portfoloios and case studies be adopted.Keywords: creative, teaching methodologies, dydactic, nursing
Procedia PDF Downloads 6066082 Consequences to Financial Reporting by Implementing Sri Lanka Financial Reporting Standard 13 on Measuring the Fair Value of Financial Instruments: Evidence from Three Sri Lankan Organizations
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
Procedia PDF Downloads 1286081 From Economic Crisis to Environmental Sustainability: The Case of Greece
Authors: Marula Tsagkari
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Greece finds itself in challenging times, facing a severe economic slowdown since 2009. Despite the fact that Greece is in the epicenter of the global interest, to the best of our knowledge there is no extend research on how the crisis has affected the Greek environment (directly and indirectly), the past years. Thus, the present study aims to fill the aforementioned research gap by examining a number of environmental indicators related with air emissions, waste, water and energy. Our results indicate that the crisis affected the Greek environment in both positive and negative ways. For Greece, the main challenge is to recover from the present economic recession as soon as possible, but not at any cost to the environment. In this context, this research unfolds the interrelation between the economic and the environmental crisis and suggests a sustainable restructuring of the Greek economy.Keywords: Greece, economic crisis, environmental policy, environmental indicators
Procedia PDF Downloads 3406080 Reliability of Intra-Logistics Systems – Simulating Performance Availability
Authors: Steffen Schieweck, Johannes Dregger, Sascha Kaczmarek, Michael ten Hompel
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Logistics distributors face the issue of having to provide increasing service levels while being forced to reduce costs at the same time. Same-day delivery, quick order processing and rapidly growing ranges of articles are only some of the prevailing challenges. One key aspect of the performance of an intra-logistics system is how often and in which amplitude congestions and dysfunctions affect the processing operations. By gaining knowledge of the so called ‘performance availability’ of such a system during the planning stage, oversizing and wasting can be reduced whereas planning transparency is increased. State of the art for the determination of this KPI are simulation studies. However, their structure and therefore their results may vary unforeseeably. This article proposes a concept for the establishment of ‘certified’ and hence reliable and comparable simulation models.Keywords: intra-logistics, performance availability, simulation, warehousing
Procedia PDF Downloads 4576079 Promoting Diversity in Leadership: Exploring Women's Roles in Corporate Governance, with a Focus on Saudi Arabia
Authors: Norah Salem Al Mosa
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This paper critically examines the ethical position of academic scholarship concerning "women in leadership" in Saudi Arabia, focusing on the context of the Saudi Vision 2030 initiative. While this vision places a strong emphasis on empowering women and increasing their presence in the workforce, women still face significant cultural, organisational, and personal barriers to leadership roles. The existing literature highlights the challenges Saudi women encounter, including the male guardianship system, and international perspectives add complexity to the issue. The debate among scholars about considering cultural context versus highlighting ongoing challenges is explored. The paper underscores that despite efforts to enhance women's representation in leadership positions, progress has been slow due to cultural norms, the absence of legal quotas, and limited access to education and professional development. It raises questions about the seriousness of research efforts and the government's commitment to gender equality in leadership roles, emphasising the need for increased academic scrutiny in this area. Ultimately, the paper aims to enhance understanding of the challenges and opportunities for women in leadership roles, their contributions to corporate governance in Saudi Arabia, and potential implications beyond its borders.Keywords: female directors, gender diversity, women on executive positions, Saudi vision 2030
Procedia PDF Downloads 646078 Effect of Supplemental Phytase on the Digestibility of Crude Protein and Phosphorus of Rice Husk in Broiler Chicken
Authors: Ibinabo I. Ilaboya, Eustace A. Iyayi
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Phosphorus (P) is an indispensable mineral in broiler diets. Rice husk contains phytate-P and other nutrients like protein, carbohydrates, which are poorly digested in broiler chickens. Broiler chickens (BC) lacks sufficient phytase to help hydrolyse phytate-bound P. Hence excess of P is excreted by these chickens into the environment causing environmental pollution. Supplementation of such diets with microbial phytase helps to improve the digestibility of these nutrients. The study was conducted to determine the effect of phytase supplementation on the digestibility of crude protein (CP) and P of rice husk in BC. Six semi-purified diets of three levels of total P (3.46, 4.91 and 6.37g/kg) without and with 1,000 units of phytase per kg were formulated. Titanium dioxide was added to the diets at the rate of 5g/kg as an indigestible marker. At 20dposthatch, 288 broilers (Abor Acre) were weighed and allotted to the diets with 6 replicates of 8 birds each in a randomized complete block design. The birds had free access to the experimental diets until day 26 post-hatch. Phytase supplementation increased (p < 0.05) digestibility of P from 75-93%. Rice husk and its interaction with phytase had no significant (p > 0.05) effect on P digestibility, whereas there was significant (p < 0.01) effect on the interaction of rice husk with phytase on CP digestibility. There were linear increases (p < 0.01) in digested P and CP with phytase supplementation. The P and CP losses from the BC was reduced with the addition of phytase. Results suggest that supplementation of rice husk-based diets with microbial phytase improved pre-caecal digestibility of P and CP in broilers.Keywords: crude protein, phosphorus, phytase, rice husk
Procedia PDF Downloads 1496077 Cross-Cultural Empathy: The Use of Child-Centered Play Therapy For Skill-Building in Undergraduates
Authors: Judy Folmar, Natalie Sipala Jordan
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For first-year U.S. college students, a lack of prior knowledge and experience with other cultures can contribute to challenges in understanding differences in views and values. To address this deficit, the authors of this paper turned to child-centered play therapy, a highly focused, empathic approach, as a means for developing students’ empathy skills. This study explored the impact of an undergraduate play therapy course on students’ levels of cross-cultural empathy as measured by pre and post-test responses to cross-cultural vignettes. Results revealed an increase in students’ perspective-taking, attempts to understand others, and refusal to pass judgment.Keywords: child-centered play therapy, undergraduates, empathy, teaching and learning
Procedia PDF Downloads 156076 Designing a Smart City Relying on Renewable Energies: A Solution in the Concept of Sustainable Development
Authors: Mina Bakhshi
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Nowadays, issues such as various types of pollution, problems caused by energy consumption, population density, social activities, difficulties related to urban access and communication, transportation, etc., have challenged different communities and become the subject of their discussions. In response to this issue, theories and movements have emerged to achieve sustainable urban development, including the smart growth movement. This theory emphasizes that the physical growth and expansion of cities should serve the community and the environment, aiming to improve the quality of life and promote the use of renewable energy resources for sustainability. The smart city network system not only improves the economic situation of the society and benefits the environment but also enables the achievement of important issues such as sustainable development, continuity, and diversity of energy resources. In this article, we investigate the impact of using renewable energy sources on optimizing energy consumption and reducing pollution caused by fossil fuels with the help of smart city development. The aim of this article is to introduce renewable energy sources and their utilization as a solution to address the energy crisis and reduce environmental pollution. This research has attempted to introduce the smart city and the use of renewable energy sources as a method for solving many urban problems and achieving efficient urban control and management.Keywords: smart city, renewable energy sources, sustainable development, sustainable city
Procedia PDF Downloads 776075 A Further Study on the 4-Ordered Property of Some Chordal Ring Networks
Authors: Shin-Shin Kao, Hsiu-Chunj Pan
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Given a graph G. A cycle of G is a sequence of vertices of G such that the first and the last vertices are the same. A hamiltonian cycle of G is a cycle containing all vertices of G. The graph G is k-ordered (resp. k-ordered hamiltonian) if for any sequence of k distinct vertices of G, there exists a cycle (resp. hamiltonian cycle) in G containing these k vertices in the specified order. Obviously, any cycle in a graph is 1-ordered, 2-ordered and 3-ordered. Thus the study of any graph being k-ordered (resp. k-ordered hamiltonian) always starts with k = 4. Most studies about this topic work on graphs with no real applications. To our knowledge, the chordal ring families were the first one utilized as the underlying topology in interconnection networks and shown to be 4-ordered [1]. Furthermore, based on computer experimental results in [1], it was conjectured that some of them are 4-ordered hamiltonian. In this paper, we intend to give some possible directions in proving the conjecture.Keywords: Hamiltonian cycle, 4-ordered, Chordal rings, 3-regular
Procedia PDF Downloads 4406074 Camel Mortalities Due to Accidental Intoxcation with Ionophore
Authors: M. A. Abdelfattah, F. K. Waleed
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Anticoccidials were utilized widely in veterinary practice for the avoidance of coccidiosis in poultry and assume a huge job as development promotants in ruminants. Ionophore harming is every now and again happens because of accidental access to medicated feed, errors in feed mixing, incorrect dosage calculation or misuse in non-recommended species. Camels on several farms in Eastern area of Saudi Arabia were accidently fed with a feed pellet containing 13 ppm salinomycin. One hundred and sixty-three camels died with mortality rate of 100%. The poisoning was clinically characterized by restlessness with tail lift to the top, jerk in the muscles of legs and thighs, excessive sweating, frequent setting and standing with body imbalance, lateral and sternal recumbences with the legs stretched back, eye tears with dilated pupil, vomiting of the stomach content, loss of consciousness and death of some of them. Feed analysis indicated the presence of salinomycin in pelleted feed in a range of 13 mg/kg-47 mg/kg. Necropsy findings and histopathological examinations were presented. Regulations and legal implications concerning with sale of contaminated feed in Saudi market are discussed in the light of feed law and by-law. The necessity for an effective implication of regulation concerning application of quality assurance systems based on the principles of Good Manufacturing Practice (GMP) and the application of Hazard Analysis of Critical Control Point (HACCP) during feed production is necessary to avoid feed accident.Keywords: medicated feed, salinomycin, anticoccidial, camel, toxicity
Procedia PDF Downloads 1176073 The Specificity of Employee Development in Polish Small Enterprises
Authors: E. Rak
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The aim of the paper is to identify some of the specific characteristics of employee development, as observed in the practice of small enterprises in Poland. Results suggest that a sizeable percentage of employers are not interested in improving the development of their employee base. This aspect is often perceived as insignificant. In addition, many employers have no theoretical or practical knowledge of employee development methods. Lack of sufficient financial support is reported as third on the list of the most important barriers to employee development. Employees, on the other hand, typically offload the responsibility of initiating this type of activities onto the employer. Employee development plans are typically flexible and accommodating. The original value offered by this research comes in the form of a detailed characteristics of employee development in small enterprises, accompanied by identification of specificity of human resource development in Polish companies.Keywords: employee development, human resources development, small enterprises, trainings
Procedia PDF Downloads 378