Search results for: contemporary accounting issues

Authors: Mohammed A. Al-Ajmi, Reem S. Al-Kandari

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This study is concerned with the behavior of engineering students in Kuwait University which became a concern due to the global issues of education in all levels. A survey has been conducted to identify academic and societal issues that affect the engineering student performance through. The study is drawing major conclusions with regard to private tutoring and the online availability of textbooks’ solution manuals.

Keywords: solution manual, engineering, textbook, ethics

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Authors: Grzegorz Sierpiński, Ireneusz Celiński, Marcin Staniek

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The article discusses multi modal mobility in contemporary societies as a main planning and organization issue in the functioning of administrative bodies, a problem which really exists in the space of contemporary cities in terms of shaping modern transport systems. The article presents classification of available resources and initiatives undertaken for developing multi modal mobility. Solutions can be divided into three groups of measures–physical measures in the form of changes of the transport network infrastructure, organizational ones (including transport policy) and information measures. The latter ones include in particular direct support for people travelling in the transport network by providing information about ways of using available means of transport. A special measure contributing to this end is a trip planner. The article compares several selected planners. It includes a short description of the Green Travelling Project, which aims at developing a planner supporting environmentally friendly solutions in terms of transport network operation. The article summarizes preliminary findings of the project.

Keywords: mobility, modal split, multimodal trip, multimodal platforms, sustainable transport

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Authors: Sarah Isabelle Torres

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Using Lefebvre’s (1991) Spatial Triad, this study explores the relationship of geography and cinema and asks the question: how does geography shape the film culture of a regional city center located at the periphery of a country’s capital? This research aims to locate the contemporary film scene of the city in question, Davao City, Mindanao through contextualizing the politics and culture of its tri-people. This study shows that primarily because of local filmmakers' affection and sense of place, progressive films focusing on the tri-people and their struggles mainly due to issues on land have been born. To further understand the city’s film culture, this study maps the following areas: 1) filmmakers and cineastes, 2) films, 3) film festivals, 4) financial stakeholders, 5) institutions, and 6) screening places. From these, the researcher learned that although the local film community has established itself for decades, problems on audience, funding, and institutional support continue to persist. Aside from mapping, this study also explores Davao’s political, economic, and cultural position within the regional and the national arenas.

Keywords: cinema studies, Davao City, film culture, geography, Philippines, place, regional cinema, space

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Authors: Honey Fadaie, Vahid Parhoodeh

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This paper concentrates on the result of research based on studies on parameters of sustainability in Persian Garden design as a traditional Iranian landscape and in a contemporary park, Jamshidieh in Iran as a new experience of re-creation of Persian Gardens’ sustainable design. Since, sustainable development has three parts: social, economic and environmental. The complexities of each part are too great to discuss in a paper of this length, thus the authors decided to analyze the design of Persian garden by considering their environmental sustainability. By the analysis of sustainable features and characteristics of traditional gardens, and exploration of parameters of sustainability in Iranian modern landscape, Such as Jamshideh Park, the main objective of this research is to identify the strategies for sustainable landscaping and parameters of creating sustainable green spaces for contemporary cities. The results demonstrate that in Persian Gardens, sustainable parameters such as productive networks and local renewable materials have been used to achieve sustainable development. At the conclusion, guidelines and recommendations for sustainable landscaping are presented.

Keywords: Jamshidieh park, Persian garden, sustainable landscape, urban green space

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Authors: Roman Kusaiko

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For decades, remaking was one of the film industry’s main practices but has become vivid in recent years. The latest geopolitical developments, though, are becoming a new challenge for filmmakers regarding cultural landscapes and contextual differences. Deglobalization may also affect transnational remaking practices. Thus, these upcoming challenges can be addressed through the analysis of contemporary academic thought, primarily from adaptation and film studies and their understanding of the issues of transmediality and how it affects film remaking. However, the analysis would be insufficient without conducting case studies. This paper is part of broader research about transnational remaking practices and their cultural and contextual specifics. This paper aims to understand whether shifting medium affects remaking as a critical category and present case studies of the popular Hong Kong motion picture Infernal Affairs and its transition into the Japanese remake Double Face. Consequently, the analysis of their contextual distinctions will lead to the correct categorization of the transnational remakes allowing scholars and filmmakers to better understand the existing remaking practices and whether they affect the final result.

Keywords: cinema, context, culture, films, remaking, transmediality

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Authors: Judit Nagy

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Many scientific studies claim that financial education should start as early as possible. Children are much more capable of and willing to absorb new concepts than adults. If we introduce children to financial knowledge early, their behaviour and attitudes to this subject will change, increasing later success in this area of life. However, poor financial decisions may entail severe consequences, not only to individuals but even to the wider society. Good financial decisions and economic attitudes may contribute to economic growth and well-being. Whilst in several countries, education about financial awareness and fundamentals is available, the understanding and acquisition of complex economic knowledge and the development of children’s independent problem-solving skills are still lacking. The results suggest that teaching economic and financial knowledge through accounting and making lectures interactive by using special tools of positive education is critical to stimulating children’s interest. Eighty percent of the students in the study liked the combined and interactive lecture. Introducing this kind of knowledge to individuals is a relevant objective, even at the societal level.

Keywords: positive psychology, education innovation, primary school, gender, economics, accounting, finance, personal finance, mathematics, economic growth, well-being, sustainability

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Authors: Atef Abdallah Abouelmaaty

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The aim of this paper is to study the theme of alienation in some contemporary novels of the most prominent Arab writers who live in Britain and write in English. The paper will focus on three female novelists of Arab origins who won wide fame among reading public, and also won international prizes for their literary creation. The first is the Egyptian Ahdaf Soueif(born in 1950) whose novel The Map of Love(1999) was shortlisted for the Man Booker Prize, and has been translated into twenty one languages and sold over a million copies. The second is the Jordanian Fadia Faqir (born in 1956) whose My Name is Salma(2007) was translated into thirteen languages, and was a runner up for the ALOA literary prize. The third is the Sudanese Leila Aboulela(born in 1964) who The Translator was nominated for the Orange Prize and was chosen as a a notable book of the year by the New York Times in 2006. The main reason of choosing the theme of alienation is that it is the qualifying feature of the above mentioned novels. This is because the theme is clearly projected and we can see different kinds of alienation: alienation of man from himself, alienation of man from other men, and alienation of man from society. The paper is concerned with studying this central theme together with its different forms. Moreover, the paper will try to identify the main causes of this alienation among which are frustrated love, the failure to adjust to change, and ethnic pride.

Keywords: alienation, Anglo-Arab, contemporary, novels

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Authors: Azza Taha Zaki

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Modern drama was characterised by realism and naturalism as dominant literary movements that focused on contemporary people and their issues to reflect the status of modern man and his environment. However, some modern dramatists have often fallen on classical mythology in ancient Greek tragedies to create a sense of the universality of the human experience. The tragic overtones of classical myths have helped modern dramatists in their attempts to create an enduring piece by evoking the majestic grandeur of the ancient myths and the heroic struggle of man against forces he cannot fight. Myths have continued to appeal to modern playwrights not only for the plot and narrative material but also for the vision and insight into the human experience and human condition. This paper intends to study how the reworking of Sophocles’ Antigone by Jean Anouilh in his Antigone, written in 1942 at the height of the Second World War and during the German occupation of his country, France, fits his own purpose and his own time. The paper will also offer an analysis of the vision in both plays to show how Anouilh has used the classical Antigone freely to produce a modern vision of the dilemma of man when faced by personal and national conflicts.

Keywords: Anouilh, Antigone, drama, Greek tragedy, modern, myth, sophocles

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Authors: Anam Ashraf, Arif Raza

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In this era of globalization, adoption of technology is quite difficult for people with physical disabilities compared to people with normal abilities. The advancement in mobile based accessible applications has opened up several different avenues for the visually challenged across the globe. Smartphones applications are not very common for blind people, but they access and use these applications in their daily lives to some extent. Several smartphone applications have a number of usability issues for the visually impaired. In this paper, we evaluate the usability of various android and iPhone applications for blind people through analysis and surveys. This paper aspires to provide guidance in order to increase smartphone application accessibility for the visually impaired. An abstract application design is also proposed to overcome usability issues in smartphone applications for visually challenged people.

Keywords: eyes-free shell, human computer interaction, usability engineering, visually challenged

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Authors: Qian Zaijian

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E-government is one of the hot issues in the current academic research of public policy and management. As the organic integration of information and communication technology (ICT) and public administration, e-government is one of the most important areas in contemporary information society. Policy information system is a basic subsystem of public policy system, its operation affects the overall effect of the policy process or even exerts a direct impact on the operation of a public policy and its success or failure. The basic principle of its operation is information collection, processing, analysis and release for a specific purpose. The function of E-government for public policy information system lies in the promotion of public access to the policy information resources, information transmission through e-participation, e-consultation in the process of policy analysis and processing of information and electronic services in policy information stored, to promote the optimization of policy information systems. However, due to many factors, the function of e-government to promote policy information system optimization has its practical limits. In the building of E-government in our country, we should take such path as adhering to the principle of freedom of information, eliminating the information divide (gap), expanding e-consultation, breaking down information silos and other major path, so as to promote the optimization of public policy information systems.

Keywords: China, e-consultation, e-democracy, e-government, e-participation, ICTs, public policy information systems

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Authors: Anahita Suri

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Craft -an integral part of the conduit to create something beautiful- is a visual representation of the human imagination given life through the hand. The Mirgan tribe in the Naxalite infested forests of Koraput, Odisha are not exempt from this craving for beauty. These skilled craftsmen dye and weave the simple yet sophisticated Kotpad textiles. The women undertake the time-consuming task of dyeing the cotton and silk yarns with the root of the aul tree. The men then weave these yarns into beautiful sarees and dupattas. The root of the aul tree lends the textile its maroon to brown color, which is offset against the unbleached cotton to create a minimalist and distinctive look. The motifs, incorporated through the extra weft technique, reflect the rich tribal heritage of the community. This is an eco-friendly, non-toxic textile. Kotpad fabrics were on the verge of extinction due to various factors like poor infrastructure, no innovation in traditional designs/products, customer ignorance leading to low demand. With livelihood opportunities through craft slowly dwindling, artisans were moving to alternative sources of income generation, like agriculture and daily wage labor. There was an urgent need for intervention to revive the craft, spread awareness about them in urban spaces, and strengthen the artisan’s ability to innovate and create. Recent efforts by government bodies and local designers have given Kotpad handloom a contemporary look without diluting its essence. This research explores the possibilities to leverage Kotpad handloom to find a place in the dynamic culture of the world by its promotion among different target groups and incorporating self-sustaining practices for the artisans. This could further encourage a space for handmade and handcrafted art, rich with stories about India, with a contemporary visual sensibility. This will strengthen environmental and ethical sustainability.

Keywords: craft, contemporary, handloom, natural dye, tribal

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Authors: Andrea Schnabl, Mario Bernhart

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The controlling instrument of an internal cost allocation (IT chargeback) is commonly used to make IT costs transparent and controllable. Information Technology (IT) became, especially for information industries, a central competitive factor. Consequently, the focus is not on minimizing IT costs but on the strategic aligned application of IT. Hence, an internal IT cost allocation should be designed to enhance the business-IT alignment (strategic alignment of IT) in order to support the effective application of IT from a company’s point of view. To identify design criteria for an internal cost allocation to support business alignment a case study analysis at a typical medium-sized firm in information industry is performed. Documents, Key Performance Indicators, and cost accounting data over a period of 10 years are analyzed and interviews are performed. The derived design criteria are evaluated by 6 heads of IT departments from 6 different companies, which have an internal IT cost allocation at use. By applying these design criteria an internal cost allocation serves not only for cost controlling but also as an instrument in strategic IT management.

Keywords: accounting for IT services, Business IT Alignment, internal cost allocation, IT controlling, IT governance, strategic IT management

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Authors: Reem I. Altamimi, Geoff D. Skinner

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Extended periods engaged in sedentary behavior increases the risk of becoming overweight and/or obese which is linked to other health problems. Adding technology to the term ‘active living’ permits its inclusion in promoting and facilitating habitual physical activity. Technology can either act as a barrier to, or facilitate this lifestyle, depending on the chosen technology. Physical Activity Monitoring Technologies (PAMTs) are a popular example of such technologies. Different contemporary PAMTs have been evaluated based on customer reviews; however, there is a lack of published experimental research into the efficacy of PAMTs. This research aims to investigate the reliability of four PAMTs: two wristbands (Fitbit Flex and Jawbone UP), a waist-clip (Fitbit One), and a mobile application (iPhone Health Application) for recording a specific distance walked on a treadmill (1.5km) at constant speed. Physical activity tracking technologies are varied in their recordings, even while performing the same activity. This research demonstrates that Jawbone UP band recorded the most accurate distance compared to Fitbit One, Fitbit Flex, and iPhone Health Application.

Keywords: Fitbit, jawbone up, mobile tracking applications, physical activity tracking technologies

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Authors: M. U. Arshid, M. A. Kamal

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The engineering design process is the activities formulation, to help an engineer raising a plan with a specified goal and performance. The engineering design process is a multi-stage course of action including the conceptualization, research, feasibility studies, establishment of design parameters, preliminary and finally the detailed design. It is a progression from the abstract to the concrete; starting with probably abstract ideas about need, and thereafter elaborating detailed specifications of the object that would satisfy the needs, identified. Engineering design issues, problems, and solutions are discussed in this paper using qualitative approach from an information structure perspective. The objective is to identify the problems, to analyze them and propose solutions by integrating; innovation, practical experience, time and resource management, communications skills, isolating the problem in coordination with all stakeholders. Consequently, this would be beneficial for the engineering community to improve the Engineering design practices.

Keywords: engineering design, engineering design issues, innovation, public sector projects

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Authors: Liu Fangxin, Zhao Jijun

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Nowadays, China and the world are facing the same problems of flooding, city waterlogging and other environment issues. Throughout history, China had many excellent experiences dealing with the flood, and can be used as a significant reference for contemporary urban construction. In view of this, the research used the method of literature analysis to find out the main water storage measures in ancient cities, including reservoir storage and pond water storage. And it used the case study method to introduce the historical evolution, engineering measures and landscape design of 4 typical ancient Chinese cities in details. Then we found the pond and the reservoir were the main infrastructures for the ancient Chinese city to avoid the waterlogging and flood. At last this paper summed up the historical experience of Chinese traditional water storage and made conclusions that the establishment of a reasonable green water storage facilities could be used to solve today's rain and flood problems, and hoped to give some enlightenment of stormwater management to our modern city.

Keywords: ancient Chinese cities, water storage project, Chinese classical gardening, stormwater management, green facilities

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Authors: Ezeabasili Chibuike Patrick

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The complex situation of construction industries in Nigeria and the risk of failures involved includes cost overrun, time overrun, Corruption, Government influence, Subcontractor challenges, Political influence and Instability, Cultural differences, Human resources deficiencies, cash flow Challenges, foreign exchange issues, inadequate design, Safety, low productivity, late payment, Quality control issues, project management issues, Environmental issues, Force majeure Competition amongst others has made the industry prone to risk and failures. Good project management remains effective in improving decision-making, which minimizes these risk events. This study was done to address these project risks and good decision-making to avert them. A mixed-method approach to research was used to do this study. Data collected by questionnaires and interviews on thirty-two (32) construction professionals was used in analyses to aid the knowledge and management of risks that were identified. The study revealed that there is no good risk management expertise in Nigeria. Also, that the economic/political situation and the recent COVID-19 pandemic has added to the risk and poor management strategies. The contingency theory and cost has therefore surfaced to be the most strategic management method used to reduce these risk issues and they seem to be very effective.

Keywords: strategies, risk management, contingency theory, Nigeria

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Authors: Malik Imtiaz Ahmad

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The prime sources of Islamic Law or Shariah are Quran and Sunnah and is applied to the personal and public affairs of Muslims. Islamic law is deemed to be divine and furnishes a complete code of conduct based upon universal values to build honesty, trust, righteousness, piety, charity, and social justice. The primary focus of this paper was to examine the development of Islamic jurisprudence (Fiqh) over time and its relevance to the field of Islamic finance. This encompassed a comprehensive analysis of the historical context, key legal principles, and their application in contemporary financial systems adhering to Islamic principles. This study aimed to elucidate the deep-rooted connection between Islamic law and finance, offering valuable insights for practitioners and policymakers in the Islamic finance sector. Understanding the historical context and legal underpinnings is crucial for ensuring the compliance and ethicality of modern financial systems adhering to Islamic principles. Fintech solutions are developing fields to accelerate the digitalization of Islamic finance products and services for the harmonization of global investors' mandate. Through this study, we focus on institutional governance that will improve Sharia compliance, efficiency, transparency in decision-making, and Islamic finance's contribution to humanity through the SDGs program. The research paper employed an extensive literature review, historical analysis, examination of legal principles, and case studies to trace the evolution of Islamic law and its contemporary application in Islamic finance, providing a concise yet comprehensive understanding of this intricate relationship. Through these research methodologies, the aim was to provide a comprehensive and insightful exploration of the historical evolution of Islamic law and its relevance to contemporary Islamic finance, thereby contributing to a deeper understanding of this unique and growing sector of the global financial industry.

Keywords: sharia, sequencing Islamic jurisprudence, Islamic congruent marketing, social development goals of Islamic finance

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Authors: Christopher Pullen

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This paper explores the significance of British cinema in the late 1950s and early 1960s as offering a renaissance of realist discourse, in the representation of everyday social issues. Offering a rejection of Hollywood cinema and the superficially of the middle classes, these ‘kitchen sink dramas’ often set within modest and sometimes squalid domestic and social environments, focused on the political struggle of the disenfranchised examining poverty, the oppressed and the outsider. While films like Look Back in Anger and Room at the Top looked primarily at male heterosexual subjectivity, films like A Taste of Honey and Victim focused on female and queer male narratives. Framing the urban landscape as a discursive architectural arena, representing basic living conditions and threatening social worlds, these iconic films established new storytelling processes for the outsider. This paper examines this historical context foregrounding the contemporary films Beautiful Thing (Hettie Macdonald, 1996), Weekend (Andrew Haigh, 2011) and Pride (Marcus Warchus, 2014), while employing the process of textual analysis in relation to theories of affect, defined by writers such as Lisa U. Marks and Sara Ahmed. Considering both romance narratives and public demonstrations of unity, where the queer ‘affective’ body is placed within architectural and social space, Beautiful Thing tells the story of gay male teenagers falling in love despite oppression from family and school, Weekend examines a one-night stand between young gay men and the unlikeliness of commitment, but the drive for sensitivity, and Pride foregrounds an historical relationship between queer youth activists and the miner’s union, who were on strike between 1984-5. These films frame the queer ‘affective’ body within politicized public space, evident in lower class men’s working clubs, tenement housing and brutal modernist tower blocks, focusing on architectural features such as windows, doorways and staircases, relating temporality, desire and change. Through such an examination a hidden history of gay male performativity is revealed, framing the potential of contemporary cinema to focus on the context of the outsider in encouraging social change.

Keywords: queer, affect, cinema, architecture, life chances

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Authors: Nadezhda Kvatashidze

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The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: conceptual framework, faithful representation, professional judgement, relevance

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Authors: Rabih Nehme, Abdullah Al Mutawa

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The general goal behind this research is to gain a better understanding of factors leading to dysfunctional behavior of auditors. Recent accounting scandals -Enron, Waste Management Inc., WorldCom, Xerox Corporation, etc. -provided an ample proof of how the role of auditors has become the basis of controversial debates in many circles and instances in our modern time. The majority of lawsuits and accounting scandals seem to have a central topic in focus, namely the question ''Where were the auditors? The survey we offer up for research is made up of 34 questions that are designed to analyse the perception of auditors and the cause of dysfunctional behavior. The object of this research is comprised of auditors positioned and employed at the Big Four audit firms in Kuwait. Dysfunctional behavior (DB) is measured against two signal proxies of dysfunctional behavior; premature sign-off and under reporting of chargeable time. DB is analysed against time budget pressure and time deadline pressure. The research results' suggest that the general belief among auditors is that the profession of accountancy predetermines their tendency to commit certain patterns of dysfunctional behavior. Having our investigation conducted at the Big Four audit firms, we have come to the conclusion that there is a general difference in behavior patterns among perceptions of dysfunctional behavior and normal skeptic professional behavior.

Keywords: big four, dysfunctional behavior, time budget, time deadline

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Authors: Mohamed Fairooz Abdul Khir

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The linkage between liability for risk and legitimacy of reward is a governing principle that must be fully observed in financial transactions. It is the cornerstone of any Islamic business or financial deal. The absence of risk taking principle may give rise to numerous prohibited elements such as ribā, gharar and gambling that violate the objectives of financial transactions. However, fiqhī domains from which it emanates have not been clearly spelled out by the scholars. In addition, the concept of risk taking in relation to contemporary risks associated with financial contracts, such as credit risk, liquidity risk, reputational risk and market risk, needs further scrutiny as regard their Sharīʿah bases. Hence, this study is imperatively significant to prove that absence of risk taking concept in Islamic financial instruments give rise to prohibited elements particularly ribā. This study is primarily intended to clarify the concept of risk in Islamic financial transactions from the fiqhī perspective and evaluate analytically the selected issues involving risk taking based on the established concept of risk taking from fiqhī viewpoint. The selected issues are amongst others charging cost of fund on defaulting customers, holding the lessee liable for total loss of leased asset under ijārah thumma al-bayʿ and capital guarantee under mushārakah based instruments. This is a library research in which data has been collected from various materials such as classical fiqh books, regulators’ policy guidelines and journal articles. This study employed deductive and inductive methods to analyze the data critically in search for conclusive findings. It suggests that business risks have to be evaluated based on their subjects namely (i) property (māl) and (ii) work (ʿamal) to ensure that Islamic financial instruments structured based on certain Sharīʿah principles are not diverted from the risk taking concept embedded in them. Analysis of the above selected cases substantiates that when risk taking principle is breached, the prohibited elements such as ribā, gharar and maysir do arise and that they impede the realization of the maqāṣid al-Sharīʿah intended from Islamic financial contracts.

Keywords: Islamic finance, ownership risk, ribā, risk taking

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Authors: Daniela Gradinaru, Iuliana Georgescu, Loredana Hutanu (Toma), Mihai-Bogdan Afrasinei

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This article aims to analyze the situation of Romanian companies from an environmental point of view. Environmental issues are addressed very often nowadays, and they reach and affect every domain, including the economical one. Implementing an environmental management system will not only help the companies to comply with laws and regulations, but, above all, will offer them an important competitive advantage.

Keywords: environmental management system, environmental reporting, environmental expenses, sustainable development

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Authors: Okezie A. Ihugba

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The bounds testing ARDL (2, 2, 2, 2, 0) technique to cointegration was used in this study to investigate the effect of energy consumption and energy loss on Nigeria's manufacturing sector from 1981 to 2020. The model was created to determine the relationship between these three variables while also accounting for interactions with control variables such as inflation and commercial bank loans to the manufacturing sector. When the dependent variables are energy consumption and energy loss, the bounds tests show that the variables of interest are bound together in the long run. Because electricity consumption is a critical factor in determining manufacturing value-added in Nigeria, some intriguing observations were made. According to the findings, the relationship between LELC and LMVA is statistically significant. According to the findings, electricity consumption reduces manufacturing value-added. The target variable (energy loss) is statistically significant and has a positive sign. In Nigeria, a 1% reduction in energy loss increases manufacturing value-added by 36% in the first lag and 35% in the second. According to the study, the government should speed up the ongoing renovation of existing power plants across the country, as well as the construction of new gas-fired power plants. This will address a number of issues, including overpricing of electricity as a result of grid failure.

Keywords: L60, Q43, H81, C52, E31, ARDL, cointegration, Nigeria's manufacturing

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Authors: Hsiao-Yung Wang

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This study aims to explore the visual roots of classical rhetoric and its implication for gender politics by the constant reference to Mikhail Bakhtin’s theory of novelist time. First, it attempts to clarify the argument that “visuality always has been integral to rhetorical consciousness” by critically re-reading the rhetorical theories of roman rhetorician such as Cicero and Quintilian. Thereby, the vague clues of visuality would be realized from the so-called ‘five canons of rhetoric’ (invention, arrangement, style, memory, and delivery), which originally deriving from verbal and spoken rhetorical tradition. Drawing on Mikhail Bakhtin’s elaboration of novelist time in contrast to epic time, it addresses the specific timeline inherent in the dynamics of visual rhetoric involves the refusing the ‘absolute past’, the focusing on unfinalized contemporary reality, and the expecting for open future. Taking the primary visions of Taipei LGBT parade over the past 13 years as research cases, it mentions that visuality could not only activate the rhetorical functions of classical rhetoric, but also inspire gender politics in the contemporary era.

Keywords: classical rhetoric, gender politics, Mikhail Bakhtin, visuality

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Authors: L. Ashok Kumar, N. Sujith Kumar

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Most of the PV systems are designed with transformer for safety purpose with galvanic isolation. However, the transformer is big, heavy and expensive. Also, it reduces the overall frequency of the conversion stage. Generally PV inverter with transformer is having efficiency around 92%–94% only. To overcome these problems, transformerless PV system is introduced. It is smaller, lighter, cheaper and higher in efficiency. However, dangerous leakage current will flow between PV array and the grid due to the stray capacitance. There are different types of configurations available for transformerless inverters like H5, H6, HERIC, oH5, and Dual paralleled buck inverter. But each configuration is suffering from its own disadvantages like high conduction losses, shoot-through issues of switches, dead-time requirements at zero crossing instants of grid voltage to avoid grid shoot-through faults and MOSFET reverse recovery issues. The main objective of the proposed transformerless inverter is to address two key issues: One key issue for a transformerless inverter is that it is necessary to achieve high efficiency compared to other existing inverter topologies. Another key issue is that the inverter configuration should not have any shoot-through issues for higher reliability.

Keywords: grid-connected, photovoltaic (PV) systems, transformerless inverter, stray capacitance, common-mode, leakage current, pulse width modulation (PWM)

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Authors: Negar Sartipzadeh

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Energy-conscious design, which coordinates with the Earth ecological systems during its life cycle, has the least negative impact on the environment with the least waste of resources. Due to the increasing in world population as well as the consumption of fossil fuels that cause the production of greenhouse gasses and environmental pollution, mankind is looking for renewable and also sustainable energies. The Iranian native construction is a clear evidence of energy-aware designing. Our predecessors were forced to rely on the natural resources and sustainable energies as well as environmental issues which have been being considered in the recent world. One of these endless energies is wind energy. Iranian traditional architecture foundations is a appropriate model in solving the environmental crisis and the contemporary energy. What will come in this paper is an effort to recognition and introduction of the unique characteristics of the Iranian architecture in the application of aerodynamic and hydraulic energies derived from the wind, which are the most common and major type of using sustainable energies in the traditional architecture of Iran. Therefore, the recent research attempts to offer a hybrid system suggestions for application in new constructions designing in a region such as Nashtifan, which has potential through reviewing windmills and how they deal with sustainable energy sources, as a model of Iranian native construction.

Keywords: renewable energy, sustainable building, windmill, Iranian architecture

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Authors: Stephen Acheampong Amoafoh

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In today's dynamic economic landscape, businesses face multifaceted challenges that demand strategic foresight and informed decision-making. This abstract explores the pivotal role of financial analytics in driving business performance amidst evolving market conditions. By integrating accounting principles with economic insights, organizations can harness the power of data-driven strategies to optimize resource allocation, mitigate risks, and capitalize on emerging opportunities. This presentation will delve into the practical applications of financial analytics across various sectors, highlighting case studies and empirical evidence to underscore its efficacy in enhancing operational efficiency and fostering sustainable growth. From predictive modeling to performance benchmarking, attendees will gain invaluable insights into leveraging advanced analytics tools to drive profitability, streamline processes, and adapt to changing market dynamics. Moreover, this abstract will address the ethical considerations inherent in financial analytics, emphasizing the importance of transparency, integrity, and accountability in data-driven decision-making. By fostering a culture of ethical conduct and responsible stewardship, organizations can build trust with stakeholders and safeguard their long-term viability in an increasingly interconnected global economy. Ultimately, this abstract aims to stimulate dialogue and collaboration among scholars, practitioners, and policymakers, fostering knowledge exchange and innovation in the realms of accounting, business, and economics. Through interdisciplinary insights and actionable recommendations, participants will be equipped to navigate the complexities of today's business environment and seize opportunities for sustainable success.

Keywords: financial analytics, business performance, data-driven strategies, sustainable growth

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Authors: Prudvi Paresi, Fatemeh Javidan

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In recent years, greenhouse gas, or in particular, carbon emissions, have received special attention from environmentalists and designers due to the fact that they significantly contribute to the temperature rise. The building industry is one of the top seven major industries contributing to embodied carbon emission. Signage systems are an integral part of the building industry and bring completeness to the space-building by providing the required information and guidance. A significant amount of building materials, such as steel, aluminium, acrylic, LED, etc., are utilized in these systems, but very limited information is available on their sustainability and carbon footprint. Therefore, there is an urgent need to assess the emissions associated with the signage industry and for controlling these by adopting different mitigation techniques without sacrificing the efficiency of the project. The present paper investigates the embodied carbon of two case studies in the Australian signage industry within the cradle – gate (A1-A3) and gate–site (A4-A5) stages. A material source-based database is considered to achieve more accuracy. The study identified that aluminium is the major contributor to embodied carbon in the signage industry compared to other constituents. Finally, an attempt is made to suggest strategies for mitigating embodied carbon in this industry.

Keywords: carbon accounting, small-scale construction, signage industry, construction materials

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Authors: Jose Carlos Montemayor, Kendrick Thomas Angelo Santos

Abstract:

Filipinos have been divided on President Rodrigo Duterte’s leadership ever since his election in 2016. This study aimed to gain a thorough, in-depth understanding of the opinions of Filipinos from different age and income brackets on these issues in order to address the lack of studies analysing the current Philippine political landscape. An interview tackling relevant national issues were conducted with twelve respondents from the intersections of four age groups and three income brackets. The government’s handling of some issues received mixed opinions, some had neutral viewpoints, while others had more unfavorable ones. The responses differed on three levels: (1) the general stance on an issue; (2) the strength of a stance; and (3) the factoring in of an issue in forming an overall perception on the administration’s performance. Contrary to previous studies on political thought, opinions varied greatly such that no unique set of viewpoints could be attributed to any of the defined age or income groups. These results will be most useful to political science researchers, political analysts, and candidates shaping their platforms for the upcoming elections. Future studies are recommended to tackle more national issues and to consider other factors that may affect political opinions and behavior.

Keywords: age groups, opinion formation, socioeconomic brackets, Philippine politics, Rodrigo Duterte

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Authors: Iffat Batool

Abstract:

An extensive body of literature produced by the contemporary Western academia is an indication of their grave interest in the field of Qur’ānic studies. What increases its significance is the writings of the western scholars that underscore the element of objectivity and impartiality in the recent western academic works on the Qur’ān. Moreover, the participation of some Muslim scholars in the western academia is also highlighted by western thinkers to ensure the objectivity of western Qur’ānic scholarship. More specifically, with the publication of ‘Encyclopaedia of the Qur’ān by Brill’ the western academia seems to assign these elements to this work vigorously. Being the foremost work of its nature, ‘Encyclopaedia of the Qur’ān’ has attracted the academicians from across the world yet, with multiple receptions. The present study aims at locating the status of this work in the recent Western scholarship and its contribution towards the subject of Qur’ānic Studies. Through a critical analysis of articles, various features of this work are highlighted. This work concludes that although Encyclopaedia of the Qur’ān presents wide-ranging and extensive study, yet, it lacks a perfect, rigorous and thorough scholarship of the Qur’ān. Besides, this work argues that because of the marginal contribution of Muslim researchers, the majority conclusions of this anthology are in contrast to the traditional Muslim standpoint

Keywords: academic, encyclopeadia, objectivity, quran

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