Search results for: dual process theory
19125 Research on the Rewriting and Adaptation in the English Translation of the Analects
Authors: Jun Xu, Haiyan Xiao
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The Analects (Lunyu) is one of the most recognized Confucian classics and one of the earliest Chinese classics that have been translated into English and known to the West. Research on the translation of The Analects has witnessed a transfer from the comparison of the text and language to a wider description of social and cultural contexts. Mainly on the basis of Legge and Waley’s translations of The Analects, this paper integrates Lefevere’s theory of rewriting and Verschueren’s theory of adaptation and explores the influence of ideology and poetics on the translation. It analyses how translators make adaptive decisions in the manipulation of ideology and poetics. It is proved that the English translation of The Analects is the translators’ initiative rewriting of the original work, which is a selective and adaptive process in the multi-layered contexts of the target language. The research on the translation of classics should include both the manipulative factors and translator’s initiative as well.Keywords: The Analects, ideology, poetics, rewriting, adaptation
Procedia PDF Downloads 27619124 Implications of Stakeholder Theory as a Critical Theory
Authors: Louis Hickman
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Stakeholder theory is a powerful conception of the firm based on the notion that a primary focus on shareholders is inadequate and, in fact, detrimental to the long-term health of the firm. As such it represents a departure from prevalent business school teachings with their focus on accounting and cost controls. Herein, it is argued that stakeholder theory can be better conceptualized as a critical theory, or one which represents a fundamental change in business behavior and can transform the behavior of businesses if accepted. By arguing that financial interests underdetermine the success of the firm, stakeholder theory further democratizes business by endorsing an increased awareness of the importance of non-shareholder stakeholders. Stakeholder theory requires new, non-financial, measures of success that provide a new consciousness for management and businesses when conceiving their actions and place in society. Thereby, stakeholder theory can show individuals through self-reflection that the capitalist impulses to generate wealth cannot act as primary drivers of business behavior, but rather, that we would choose to support interests outside ourselves if we made the decision in free discussion. This is due to the false consciousness embedded in our capitalism that the firm’s finances are the foremost concern of modern organizations at the expense of other goals. A focus on non-shareholder stakeholders in addition to shareholders generates greater benefits for society by improving the state of customers, employees, suppliers, the community, and shareholders alike. These positive effects generate further positive gains in well-being for stakeholders and translate into increased health for the future firm. Additionally, shareholders are the only stakeholder group that does not provide long-term firm value since there are not always communities with qualified employees, suppliers capable of providing the quality of product needed, or persons with purchasing power for all conceivable products. Therefore, the firm’s long-term health is benefited most greatly by improving the greatest possible parts of the society in which it inhabits, rather than solely the shareholder.Keywords: capitalism, critical theory, self-reflection, stakeholder theory
Procedia PDF Downloads 34619123 Construction of Graph Signal Modulations via Graph Fourier Transform and Its Applications
Authors: Xianwei Zheng, Yuan Yan Tang
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Classical window Fourier transform has been widely used in signal processing, image processing, machine learning and pattern recognition. The related Gabor transform is powerful enough to capture the texture information of any given dataset. Recently, in the emerging field of graph signal processing, researchers devoting themselves to develop a graph signal processing theory to handle the so-called graph signals. Among the new developing theory, windowed graph Fourier transform has been constructed to establish a time-frequency analysis framework of graph signals. The windowed graph Fourier transform is defined by using the translation and modulation operators of graph signals, following the similar calculations in classical windowed Fourier transform. Specifically, the translation and modulation operators of graph signals are defined by using the Laplacian eigenvectors as follows. For a given graph signal, its translation is defined by a similar manner as its definition in classical signal processing. Specifically, the translation operator can be defined by using the Fourier atoms; the graph signal translation is defined similarly by using the Laplacian eigenvectors. The modulation of the graph can also be established by using the Laplacian eigenvectors. The windowed graph Fourier transform based on these two operators has been applied to obtain time-frequency representations of graph signals. Fundamentally, the modulation operator is defined similarly to the classical modulation by multiplying a graph signal with the entries in each Fourier atom. However, a single Laplacian eigenvector entry cannot play a similar role as the Fourier atom. This definition ignored the relationship between the translation and modulation operators. In this paper, a new definition of the modulation operator is proposed and thus another time-frequency framework for graph signal is constructed. Specifically, the relationship between the translation and modulation operations can be established by the Fourier transform. Specifically, for any signal, the Fourier transform of its translation is the modulation of its Fourier transform. Thus, the modulation of any signal can be defined as the inverse Fourier transform of the translation of its Fourier transform. Therefore, similarly, the graph modulation of any graph signal can be defined as the inverse graph Fourier transform of the translation of its graph Fourier. The novel definition of the graph modulation operator established a relationship of the translation and modulation operations. The new modulation operation and the original translation operation are applied to construct a new framework of graph signal time-frequency analysis. Furthermore, a windowed graph Fourier frame theory is developed. Necessary and sufficient conditions for constructing windowed graph Fourier frames, tight frames and dual frames are presented in this paper. The novel graph signal time-frequency analysis framework is applied to signals defined on well-known graphs, e.g. Minnesota road graph and random graphs. Experimental results show that the novel framework captures new features of graph signals.Keywords: graph signals, windowed graph Fourier transform, windowed graph Fourier frames, vertex frequency analysis
Procedia PDF Downloads 34119122 Adoption and Diffusion of Valuation Standards in the Forensic Accounting Community and in Courts: Facilitating and Inhibiting Factors
Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato
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Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism
Procedia PDF Downloads 17219121 Modeling Intention to Use 3PL Services: An Application of the Theory of Planned Behavior
Authors: Nasrin Akter, Prem Chhetri, Shams Rahman
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The present study tested Ajzen’s Theory of Planned Behavior (TPB) model to explain the formation of business customers’ intention to use 3PL services in Bangladesh. The findings show that the TPB model has a good fit to the data. Based on theoretical support and suggested modification indices, a refined TPB model was developed afterwards which provides a better predictive power for intention. Consistent with the theory, the results of a structural equation analysis revealed that the intention to use 3PL services is predicted by attitude and subjective norms but not by perceived behavioral control. Further investigation indicated that the paths between (attitude and intention) and (subjective norms and intention) did not statistically differ between 3PL user and non-user. Findings of this research provide an evidence base to formulate business strategies to increase the use of 3PL services in Bangladesh to enhance productivity and to gain economic efficiency.Keywords: Bangladesh, intention, third-party logistics, Theory of Planned Behavior
Procedia PDF Downloads 58119120 Displacement Based Design of a Dual Structural System
Authors: Romel Cordova Shedan
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The traditional seismic design is the methodology of Forced Based Design (FBD). The Displacement Based Design (DBD) is a seismic design that considers structural damage to achieve a failure mechanism of the structure before the collapse. It is easier to quantify damage of a structure with displacements rather than forces. Therefore, a structure to achieve an inelastic displacement design with good ductility, it is necessary to be damaged. The first part of this investigation is about differences between the methodologies of DBD and FBD with some DBD advantages. In the second part, there is a study case about a dual building 5-story, which is regular in plan and elevation. The building is located in a seismic zone, which acceleration in firm soil is 45% of the acceleration of gravity. Then it is applied both methodologies into the study case to compare its displacements, shear forces and overturning moments. In the third part, the Dynamic Time History Analysis (DTHA) is done, to compare displacements with DBD and FBD methodologies. Three accelerograms were used and the magnitude of the acceleration scaled to be spectrum compatible with design spectrum. Then, using ASCE 41-13 guidelines, the hinge plastics were assigned to structure. Finally, both methodologies results about study case are compared. It is important to take into account that the seismic performance level of the building for DBD is greater than FBD method. This is due to drifts of DBD are in the order of 2.0% and 2.5% comparing with FBD drifts of 0.7%. Therefore, displacements of DBD is greater than the FBD method. Shear forces of DBD result greater than FBD methodology. These strengths of DBD method ensures that structure achieves design inelastic displacements, because those strengths were obtained due to a displacement spectrum reduction factor which depends on damping and ductility of the dual system. Also, the displacements for the study case for DBD results to be greater than FBD and DTHA. In that way, it proves that the seismic performance level of the building for DBD is greater than FBD method. Due to drifts of DBD which are in the order of 2.0% and 2.5% compared with little FBD drifts of 0.7%.Keywords: displacement-based design, displacement spectrum reduction factor, dynamic time history analysis, forced based design
Procedia PDF Downloads 22919119 Exploring Help Seeking Attitude among Muslim Students in a School with a Dual Education System in Brunei Darussalam
Authors: Aziz Zulazmi Samsudin, Siti Norhedayah Abdul Latif
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The lack of normalization of mental health as a conversational topic is becoming increasingly evident in certain cultures. The fact that students underutilize mental health services in schools can be attributed to the presence of various barriers that impede their willingness to seek for help. Stigma surrounding mental health services continue to be the most prevalent barrier for help seeking behavior. Alternative barriers have emerged that are both personal and public in nature that can have a substantial impact on students’ preference to seek for help in schools. A sequential explanatory study was carried out among 256 Muslim students in a school with dual education system in exploring both their Self-Stigma of Seeking Help (SSOSH) and Mental Health Help-Seeking Attitude (MHSA). In addition, 12 students were interviewed in a focus group setting to explore further the phenomena of help seeking approach by students to understand the initial quantitative analysis. Preliminary findings indicated that the students’ level of self-stigma was only moderate, but they had a favorable attitude towards counselling help. There was no significant difference on gender for both variables; however, the lower the self-stigma, the higher the mental help-seeking attitude for this current study, which is a common trend of relationship between the two variables. The interview revealed that, apart from public stigma, the absence of a qualified counsellor, a lack of ethical principles of counselling, a confidentiality issue, and the emotional openness of the students were identified as other barriers to their help-seeking attitudes. This paper also discussed the recommendation made by students in addressing barriers to counselling and facilitating their counselling needs for the improvement of students' mental and academic well-being. Additionally, this research offers the most recent data about mental health in the context of schools with a dual education system in Brunei Darussalam. It is hoped to serve as a guide for policy makers to consider the provision of mental health services that is more appealing to the students’ mental and academic well-being.Keywords: mental health help-seeking attitude (MHSA), public stigma, school counselling, self-stigma, self-stigma of seeking help (SSOSH), well-being.
Procedia PDF Downloads 9619118 Gravitational Wave Solutions in Modified Gravity Theories
Authors: Hafiza Rizwana Kausar
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In this paper, we formulate the wave equation in modified theories, particularly in f(R) theory, scalar-tensor theory, and metric palatine f(X) theory. We solve the wave equation in each case and try to find maximum possible solutions in the form polarization modes. It is found that modified theories present at most six modes however the mentioned metric theories allow four polarization modes, two of which are tensor in nature and other two are scalars.Keywords: gravitational waves, modified theories, polariozation modes, scalar tensor theories
Procedia PDF Downloads 36319117 Simulation of a Fluid Catalytic Cracking Process
Authors: Sungho Kim, Dae Shik Kim, Jong Min Lee
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Fluid catalytic cracking (FCC) process is one of the most important process in modern refinery indusrty. This paper focuses on the fluid catalytic cracking (FCC) process. As the FCC process is difficult to model well, due to its nonlinearities and various interactions between its process variables, rigorous process modeling of whole FCC plant is demanded for control and plant-wide optimization of the plant. In this study, a process design for the FCC plant includes riser reactor, main fractionator, and gas processing unit was developed. A reactor model was described based on four-lumped kinetic scheme. Main fractionator, gas processing unit and other process units are designed to simulate real plant data, using a process flowsheet simulator, Aspen PLUS. The custom reactor model was integrated with the process flowsheet simulator to develop an integrated process model.Keywords: fluid catalytic cracking, simulation, plant data, process design
Procedia PDF Downloads 45619116 Jurisdiction of Military Court for Military Members Who Committed General Crimes in Indonesia's Military Justice System and Comparison with Another Countries
Authors: Dini Dewi Heniarti
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Military Court which is a judicial institution within the military institution has a heavy duty. Military court has to ensuring a fair legal process for military personnel (due process of law) and enforces military discipline. Military justice must also ensure protects the rights of military personnel. In Indonesia tren of military court changes in vision. The debate is happened on the jurisdiction of military court that allegedly has the potential existence of impunity. The Decree of People’s Consultative Assembly Number VII/MPR/2000 which states that the army general who committed the crime should not be tried in military court is one that underlies the proposed amendment limits the jurisdiction of military court. For the identify of the background in a specific format that is limited to juridical review. The goals this research is to gain knowledge, deep understanding and the concept of jurisdiction of military courts for military members who committed general crimes in adjudication procedure from the perspective of legal reform as alternative to establish independency of military judiciary. This research using Rule of Law as Grand Theory, Development Legal Theory as a Middle Theory and Criminal Justice System and concept of jurisdiction as supporting as Applied Theory. This study using a normative juridical approach, and equipped by primary data juridical approach of historical and comparative approach. The author uses descriptive analytical specifications. The main data used in this research is secondary data, which includes primary legal materials, secondary legal material and legal materials tertiary. Analysis primary data and qualitative data is done legally. Technique checking the validity of the data in this study used multiple methods with the research triangulation. This paper will demonstrate the problems concerning the jurisdiction of military courts for military personnel who committed general crimes in perspective of military justice reform Indonesia and adjudication procedures for military member who committed general crimes in the military justice system in Indonesia, as alternative to establish independency of judiciary in military justice in Indonesia. Comparative approached the military justice system from another countries is aimed to development military justice in Indonesia.Keywords: jurisdiction, military courts, military justice, independency of judiciary
Procedia PDF Downloads 57119115 The Phenomenon of Nutrition as a 'Trading Zone' Approach in the Paradigm Shift between Humoral Theory and Modern Medicine
Authors: Dilay Merve Temur
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How knowledge is produced and how scientific knowledge progress are questions that science philosophers have investigated for centuries. When the scientific and technological developments reached the 20th century, Kuhn proposed a completely new view among all the approaches. In this article, firstly, Kuhn's theory is represented. Secondly, the criticisms of Kuhn's theory directed to him are examined, and Galison's proposal for the trade area term of the incommensurability thesis is shared. The interaction of Humoral Theory with nutrition has been illustrated extensively, and the transition to modern medicine has been described historically by including scientific and technological developments in the field of medicine. This paper will seek to see how the concept of nutrition is positioned as a trading zone within the medicine paradigm, which has experienced a revolution within the framework of the paradigm concept introduced by Kuhn.Keywords: food studies, incommensurability, nutrition and dietetics, trading zone
Procedia PDF Downloads 16919114 Extreme Value Theory Applied in Reliability Analysis: Case Study of Diesel Generator Fans
Authors: Jelena Vucicevic
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Reliability analysis represents a very important task in different areas of work. In any industry, this is crucial for maintenance, efficiency, safety and monetary costs. There are ways to calculate reliability, unreliability, failure density and failure rate. In this paper, the results for the reliability of diesel generator fans were calculated through Extreme Value Theory. The Extreme Value Theory is not widely used in the engineering field. Its usage is well known in other areas such as hydrology, meteorology, finance. The significance of this theory is in the fact that unlike the other statistical methods it is focused on rare and extreme values, and not on average. It should be noted that this theory is not designed exclusively for extreme events, but for extreme values in any event. Therefore, this is a great opportunity to apply the theory and test if it could be applied in this situation. The significance of the work is the calculation of time to failure or reliability in a new way, using statistic. Another advantage of this calculation is that there is no need for technical details and it can be implemented in any part for which we need to know the time to fail in order to have appropriate maintenance, but also to maximize usage and minimize costs. In this case, calculations have been made on diesel generator fans but the same principle can be applied to any other part. The data for this paper came from a field engineering study of the time to failure of diesel generator fans. The ultimate goal was to decide whether or not to replace the working fans with a higher quality fan to prevent future failures. The results achieved in this method will show the approximation of time for which the fans will work as they should, and the percentage of probability of fans working more than certain estimated time. Extreme Value Theory can be applied not only for rare and extreme events, but for any event that has values which we can consider as extreme.Keywords: extreme value theory, lifetime, reliability analysis, statistic, time to failure
Procedia PDF Downloads 32719113 Formal Group Laws and Toposes in Gauge Theory
Authors: Patrascu Andrei Tudor
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One of the main problems in high energy physics is the fact that we do not have a complete understanding of the interaction between local and global effects in gauge theory. This has an increasing impact on our ability to access the non-perturbative regime of most of our theories. Our theories, while being based on gauge groups considered to be simple or semi-simple and connected, are expected to be described by their simple local linear approximation, namely the Lie algebras. However, higher homotopy properties resulting in gauge anomalies appear frequently in theories of physical interest. Our assumption that the groups we deal with are simple and simply connected is probably not suitable, and ways to go beyond such assumptions, particularly in gauge theories, where the Lie algebra linear approximation is prevalent, are not known. We approach this problem from two directions: on one side we are explaining the potential role of formal group laws in describing certain higher homotopical properties and interferences with local or perturbative effects, and on the other side, we employ a categorical approach leading to synthetic theory and a way of looking at gauge theories. The topos approach is based on a geometry where the fundamental logic is intuitionistic logic, and hence the ‘tertium non datur’ principle is abandoned. This has a remarkable impact on understanding conformal symmetry and its anomalies in string theory in various dimensions.Keywords: Gauge theory, formal group laws, Topos theory, conformal symmetry
Procedia PDF Downloads 3619112 The Effects of Adding Vibrotactile Feedback to Upper Limb Performance during Dual-Tasking and Response to Misleading Visual Feedback
Authors: Sigal Portnoy, Jason Friedman, Eitan Raveh
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Introduction: Sensory substitution is possible due to the capacity of our brain to adapt to information transmitted by a synthetic receptor via an alternative sensory system. Practical sensory substitution systems are being developed in order to increase the functionality of individuals with sensory loss, e.g. amputees. For upper limb prosthetic-users the loss of tactile feedback compels them to allocate visual attention to their prosthesis. The effect of adding vibrotactile feedback (VTF) to the applied force has been studied, however its effect on the allocation if visual attention during dual-tasking and the response during misleading visual feedback have not been studied. We hypothesized that VTF will improve the performance and reduce visual attention during dual-task assignments in healthy individuals using a robotic hand and improve the performance in a standardized functional test, despite the presence of misleading visual feedback. Methods: For the dual-task paradigm, twenty healthy subjects were instructed to toggle two keyboard arrow keys with the left hand to retain a moving virtual car on a road on a screen. During the game, instructions for various activities, e.g. mix the sugar in the glass with a spoon, appeared on the screen. The subject performed these tasks with a robotic hand, attached to the right hand. The robotic hand was controlled by the activity of the flexors and extensors of the right wrist, recorded using surface EMG electrodes. Pressure sensors were attached at the tips of the robotic hand and induced VTF using vibrotactile actuators attached to the right arm of the subject. An eye-tracking system tracked to visual attention of the subject during the trials. The trials were repeated twice, with and without the VTF. Additionally, the subjects performed the modified box and blocks, hidden from eyesight, in a motion laboratory. A virtual presentation of a misleading visual feedback was be presented on a screen so that twice during the trial, the virtual block fell while the physical block was still held by the subject. Results: This is an ongoing study, which current results are detailed below. We are continuing these trials with transradial myoelectric prosthesis-users. In the healthy group, the VTF did not reduce the visual attention or improve performance during dual-tasking for the tasks that were typed transfer-to-target, e.g. place the eraser on the shelf. An improvement was observed for other tasks. For example, the average±standard deviation of time to complete the sugar-mixing task was 13.7±17.2s and 19.3±9.1s with and without the VTF, respectively. Also, the number of gaze shifts from the screen to the hand during this task were 15.5±23.7 and 20.0±11.6, with and without the VTF, respectively. The response of the subjects to the misleading visual feedback did not differ between the two conditions, i.e. with and without VTF. Conclusions: Our interim results suggest that the performance of certain activities of daily living may be improved by VTF. The substitution of visual sensory input by tactile feedback might require a long training period so that brain plasticity can occur and allow adaptation to the new condition.Keywords: prosthetics, rehabilitation, sensory substitution, upper limb amputation
Procedia PDF Downloads 34119111 Enhance Concurrent Design Approach through a Design Methodology Based on an Artificial Intelligence Framework: Guiding Group Decision Making to Balanced Preliminary Design Solution
Authors: Loris Franchi, Daniele Calvi, Sabrina Corpino
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This paper presents a design methodology in which stakeholders are assisted with the exploration of a so-called negotiation space, aiming to the maximization of both group social welfare and single stakeholder’s perceived utility. The outcome results in less design iterations needed for design convergence while obtaining a higher solution effectiveness. During the early stage of a space project, not only the knowledge about the system but also the decision outcomes often are unknown. The scenario is exacerbated by the fact that decisions taken in this stage imply delayed costs associated with them. Hence, it is necessary to have a clear definition of the problem under analysis, especially in the initial definition. This can be obtained thanks to a robust generation and exploration of design alternatives. This process must consider that design usually involves various individuals, who take decisions affecting one another. An effective coordination among these decision-makers is critical. Finding mutual agreement solution will reduce the iterations involved in the design process. To handle this scenario, the paper proposes a design methodology which, aims to speed-up the process of pushing the mission’s concept maturity level. This push up is obtained thanks to a guided negotiation space exploration, which involves autonomously exploration and optimization of trade opportunities among stakeholders via Artificial Intelligence algorithms. The negotiation space is generated via a multidisciplinary collaborative optimization method, infused by game theory and multi-attribute utility theory. In particular, game theory is able to model the negotiation process to reach the equilibria among stakeholder needs. Because of the huge dimension of the negotiation space, a collaborative optimization framework with evolutionary algorithm has been integrated in order to guide the game process to efficiently and rapidly searching for the Pareto equilibria among stakeholders. At last, the concept of utility constituted the mechanism to bridge the language barrier between experts of different backgrounds and differing needs, using the elicited and modeled needs to evaluate a multitude of alternatives. To highlight the benefits of the proposed methodology, the paper presents the design of a CubeSat mission for the observation of lunar radiation environment. The derived solution results able to balance all stakeholders needs and guaranteeing the effectiveness of the selection mission concept thanks to its robustness in valuable changeability. The benefits provided by the proposed design methodology are highlighted, and further development proposed.Keywords: concurrent engineering, artificial intelligence, negotiation in engineering design, multidisciplinary optimization
Procedia PDF Downloads 13619110 Design, Modelling, and Fabrication of Bioinspired Frog Robot for Synchronous and Asynchronous Swimming
Authors: Afaque Manzoor Soomro, Faheem Ahmed, Fida Hussain Memon, Kyung Hyun Choi
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This paper proposes the bioinspired soft frog robot. All printing technology was used for the fabrication of the robot. Polyjet printing was used to print the front and back limbs, while ultrathin filament was used to print the body of the robot, which makes it a complete soft swimming robot. The dual thrust generation approach has been proposed by embedding the main muscle and antagonistic muscle in all the limbs, which enables it to attain high speed (18 mm/s), and significant control of swimming in dual modes (synchronous and asynchronous modes). To achieve the swimming motion of the frog, the design, motivated by the rigorous modelling and real frog dynamics analysis, enabled the as-developed frog robot (FROBOT) to swim at a significant level of consistency with the real frog. The FROBOT (weighing 65 g) can swim at different controllable frequencies (0.5–2Hz) and can turn in any direction by following custom-made LabVIEW software’s commands which enables it to swim at speed up to 18 mm/s on the surface of deep water (100 cm) with excellent weight balance.Keywords: soft robotics, soft actuator, frog robot, 3D printing
Procedia PDF Downloads 10119109 The Effect of Internal Auditing Function on the Quality of Financial Reporting: A Theoretical Framework
Authors: Hani Albogami
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The internal audit function is considered as one of the internal corporate governance mechanisms that may have an impact on improving earnings quality by constraining earnings management. The internal audit function is also a unique corporate governance mechanism because internal auditors have more involvement with the day-to-day operations comparing to the audit committee, and also internal auditors audit their companies the whole year compared to the external auditor who audits only a certain time of the year. The relationships between internal audit function and earnings management can be understood by some theories. Therefore, this paper provides a theoretical background of the influence of the quality of internal audit function on earnings management. In particular, the agency theory, institutional theory, singling theory, and resource dependency theory are adapted by this paper to provide some understanding and analyses that can be a basis for future research to contribute to the corporate governance academic studies.Keywords: internal audit, corporate governance, earnings management, accounting
Procedia PDF Downloads 20019108 The Role of Piaget's Theory in Conjecture via Analogical Reasoning
Authors: Supratman Ahman Maedi
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The construction of knowledge is the goal of learning. The purpose of this research is to know how the role of Piaget theory in allegation via analogy reasoning. This study uses Think out loads when troubleshooting. To explore conjecturing via analogical reasoning is given the question of open analogy. The result: conjecture via analogical reasoning has been done by students in the construction of knowledge, in conjecture there are differences in thinking flow depending on the basic knowledge of the students, in the construction of knowledge occurs assimilation and accommodation problems, strategies and relationships.Keywords: analogical reasoning, conjecturing, knowledge construction, Piaget's theory
Procedia PDF Downloads 32419107 Finding the Theory of Riba Avoidance: A Scoping Review to Set the Research Agenda
Authors: Randa Ismail Sharafeddine
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The Islamic economic system is distinctive in that it implicitly recognizes money as a separate, independent component of production capable of assuming risk and so entitled to the same reward as other Entrepreneurial Factors of Production (EFP). Conventional theory does not identify money capital explicitly as a component of production; rather, interest is recognized as a reward for capital, the interest rate is the cost of money capital, and it is also seen as a cost of physical capital. The conventional theory of production examines how diverse non-entrepreneurial resources (Land, Labor, and Capital) are selected; however, the economic theory community is largely unaware of the reasons why these resources choose to remain as non-entrepreneurial resources as opposed to becoming entrepreneurial resources. Should land, labor, and financial asset owners choose to work for others in return for rent, income, or interest, or should they engage in entrepreneurial risk-taking in order to profit. This is a decision made often in the actual world, but it has never been effectively treated in economic theory. This article will conduct a critical analysis of the conventional classification of factors of production and propose a classification for resource allocation and income distribution (Rent, Wages, Interest, and Profits) that is more rational, even within the conventional theoretical framework for evaluating and developing production and distribution theories. Money is an essential component of production in an Islamic economy, and it must be used to sustain economic activity.Keywords: financial capital, production theory, distribution theory, economic activity, riba avoidance, institution of participation
Procedia PDF Downloads 9119106 Optimized Weight Selection of Control Data Based on Quotient Space of Multi-Geometric Features
Authors: Bo Wang
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The geometric processing of multi-source remote sensing data using control data of different scale and different accuracy is an important research direction of multi-platform system for earth observation. In the existing block bundle adjustment methods, as the controlling information in the adjustment system, the approach using single observation scale and precision is unable to screen out the control information and to give reasonable and effective corresponding weights, which reduces the convergence and adjustment reliability of the results. Referring to the relevant theory and technology of quotient space, in this project, several subjects are researched. Multi-layer quotient space of multi-geometric features is constructed to describe and filter control data. Normalized granularity merging mechanism of multi-layer control information is studied and based on the normalized scale factor, the strategy to optimize the weight selection of control data which is less relevant to the adjustment system can be realized. At the same time, geometric positioning experiment is conducted using multi-source remote sensing data, aerial images, and multiclass control data to verify the theoretical research results. This research is expected to break through the cliché of the single scale and single accuracy control data in the adjustment process and expand the theory and technology of photogrammetry. Thus the problem to process multi-source remote sensing data will be solved both theoretically and practically.Keywords: multi-source image geometric process, high precision geometric positioning, quotient space of multi-geometric features, optimized weight selection
Procedia PDF Downloads 28419105 Study on the Work-Life Balance of Selected Working Single Mothers in the Coastal Community of La Huerta, Paranaque
Authors: Idette Sheirina Biyo, Rhodora Lynn C. Lintag
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This paper explores how the work-life balance of selected working single mothers situated in a coastal community is affecting their well-being. Working single mothers carry the responsibility of earning for their family while simultaneously exercising their motherhood. This study utilized a purposeful qualitative research through semi-structured interviews among ten working single mothers living in the coastal community of La Huerta, Parañaque in order to identify the following: a) experiences of the working single mothers, b) problems usually encountered, and c) how these problems are affecting their well-being. Dorothy Smith’s Feminist Standpoint theory is used as a theoretical lens in order to explain their work-life balance. Results have shown that despite their dual roles as the main income earners and heads of the households, they are not neglecting to care for their well-being. They consider getting sufficient rest, eating well, and going to church as forms of caring for their well-being. Other factors that affect their work-life balance include living arrangements, work hours, type of work, and income.Keywords: coastal community, well-being, work-life balance, Working single mother
Procedia PDF Downloads 20419104 Living or Surviving in an Intercultural Context: A Study on Transformative Learning of UK Students in China and Chinese Students in the UK
Authors: Yiran Wang
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As international education continues to expand countries providing such opportunities not only benefit but also face challenges. For traditional destinations, including the United States and the United Kingdom, the number of international students has been falling. At the same time emerging economies, such as China, are witnessing a rapid increase in the number of international students enrolled in their universities. China is, therefore, beginning to play an important role in the competitive global market for higher education. This study analyses and compares the experiences of international students in the UK and China using Transformative Learning theory. While there is an extensive literature on both international higher education and also Transformative Learning theory there are currently three contributions this study makes. First, this research applies the theory to two international student groups: UK students in Chinese universities and Chinese students in UK universities.Second, this study includes a focus on the intercultural learning of Chinese doctoral students in the UK filling a gap in current research. Finally, this investigation has extended the very limited number of current research projects on UK students in China. It is generally acknowledged that international students will experience various challenges when they are in a culturally different context. Little research has focused on how, why, and why not learners are transformed through exposure to their new environment. This study applies Transformative Learning theory to address two research questions: first, do UK international students in Chinese universities and Chinese international students in UK universities experience transformational learning in/during their overseas studies? Second, what factors foster or impede international students’ experience of transformative learning? To answer the above questions, semi-structured interviews were used to investigate international students’ academic and social experiences. Based on the insights provided by Mezirow,Taylor,and previous studies on international students, this study argues that international students’ intercultural experience is a complex process.Transformation can occur in various ways and social and personal perspectives underpin the transformative learning of the students studied. Contributing factors include culture shock, educational conventions,the student’s motivation, expectations, personality, gender and previous work experience.The results reflect the significance of differences in teaching styles in the UK and China and the impact this can have on the student teaching and learning process when they move to a new university.Keywords: intercultural learning, international higher education, transformative learning, UK and Chinese international students
Procedia PDF Downloads 41119103 Social Workers’ Reactions and Coping Strategies: An Exploratory Study about the Social Worker-Client Contacting Experiences in Hong Kong
Authors: Sze Ming Yau
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Social worker-client interacting experience is scarcely studied in Hong Kong. Through this qualitative study, the experiences of Hong Kong social work practitioners in relating with clients provide new insights on social worker training and development. Thematic analysis is applied to examine the data collected by in-depth interviews with six local social work practitioners. The results show all practitioners have experienced both positive and challenging situations during the relating process. Their reactions either facilitate or hinder the process. Most of the practitioners’ strong reactions can be accounted for by using the concept of countertransference reactions during the interview session with clients. Moreover, they also have rarely reviewed the implications of those reactions after the session. In addition to countertransference, the self-expectation of practitioners also influences the relating process. Their self-expectations of being capable to help lead to anxiety. Though countertransference and anxiety of practitioners significantly influence the relating process, the practitioners do not adequately address personal issues and anxiety. Enhancing case conceptualization ability is their major coping strategy. The study has implications, including enhancement of social work training, workplace support, practitioner’s self-reflection, and integration of theory and practice.Keywords: coping, countertransference, reactions, relating process, social workers
Procedia PDF Downloads 26219102 Development of Perovskite Quantum Dots Light Emitting Diode by Dual-Source Evaporation
Authors: Antoine Dumont, Weiji Hong, Zheng-Hong Lu
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Light emitting diodes (LEDs) are steadily becoming the new standard for luminescent display devices because of their energy efficiency and relatively low cost, and the purity of the light they emit. Our research focuses on the optical properties of the lead halide perovskite CsPbBr₃ and its family that is showing steadily improving performances in LEDs and solar cells. The objective of this work is to investigate CsPbBr₃ as an emitting layer made by physical vapor deposition instead of the usual solution-processed perovskites, for use in LEDs. The deposition in vacuum eliminates any risk of contaminants as well as the necessity for the use of chemical ligands in the synthesis of quantum dots. Initial results show the versatility of the dual-source evaporation method, which allowed us to create different phases in bulk form by altering the mole ratio or deposition rate of CsBr and PbBr₂. The distinct phases Cs₄PbBr₆, CsPbBr₃ and CsPb₂Br₅ – confirmed through XPS (x-ray photoelectron spectroscopy) and X-ray diffraction analysis – have different optical properties and morphologies that can be used for specific applications in optoelectronics. We are particularly focused on the blue shift expected from quantum dots (QDs) and the stability of the perovskite in this form. We already obtained proof of the formation of QDs through our dual source evaporation method with electron microscope imaging and photoluminescence testing, which we understand is a first in the community. We also incorporated the QDs in an LED structure to test the electroluminescence and the effect on performance and have already observed a significant wavelength shift. The goal is to reach 480nm after shifting from the original 528nm bulk emission. The hole transport layer (HTL) material onto which the CsPbBr₃ is evaporated is a critical part of this study as the surface energy interaction dictates the behaviour of the QD growth. A thorough study to determine the optimal HTL is in progress. A strong blue shift for a typically green emitting material like CsPbBr₃ would eliminate the necessity of using blue emitting Cl-based perovskite compounds and could prove to be more stable in a QD structure. The final aim is to make a perovskite QD LED with strong blue luminescence, fabricated through a dual-source evaporation technique that could be scalable to industry level, making this device a viable and cost-effective alternative to current commercial LEDs.Keywords: material physics, perovskite, light emitting diode, quantum dots, high vacuum deposition, thin film processing
Procedia PDF Downloads 16119101 Collision Theory Based Sentiment Detection Using Discourse Analysis in Hadoop
Authors: Anuta Mukherjee, Saswati Mukherjee
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Data is growing everyday. Social networking sites such as Twitter are becoming an integral part of our daily lives, contributing a large increase in the growth of data. It is a rich source especially for sentiment detection or mining since people often express honest opinion through tweets. However, although sentiment analysis is a well-researched topic in text, this analysis using Twitter data poses additional challenges since these are unstructured data with abbreviations and without a strict grammatical correctness. We have employed collision theory to achieve sentiment analysis in Twitter data. We have also incorporated discourse analysis in the collision theory based model to detect accurate sentiment from tweets. We have also used the retweet field to assign weights to certain tweets and obtained the overall weightage of a topic provided in the form of a query. Hadoop has been exploited for speed. Our experiments show effective results.Keywords: sentiment analysis, twitter, collision theory, discourse analysis
Procedia PDF Downloads 53519100 Analysis of Preferences in Decision Making in a Bilateral Negotiation Context: An Experimental Approach from Game Theory
Authors: Laura V. Gonzalez, Juan B. Duarte, Luis A. Palacio
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Decision making can be conditioned by factors such as the environments, circumstances, behavioral biases, emotions, beliefs and preferences of the participants. The objective of this paper is to analyze the effect ‘amount of information’ and ‘number of options’, on the behavior of competitors under a bilateral negotiation context. For the above, it has been designed an experiment as a classroom game where they negotiate goods, under the condition that none of the players knows exactly the real value of the asset. The game is designed under the concept of zero-sum (non-cooperative game) and focuses on the fact that agents must anticipate the strategies of their opponent to improve their chances of winning in the negotiation. The empirical results show that, contrary to the traditional view of expected utility theory, players prefer to obtain low profits and losses, when faced with a higher expectation of losses, using sub-optimal strategies not in accordance with game theory.Keywords: bilateral negotiation, classroom game, decision making, game theory
Procedia PDF Downloads 26319099 Variation in Orbital Elements of Mars and Jupiter Due to the Sun Oblateness by Using Secular Theory
Authors: Avaneesh Vaishwar, Badam Singh Kushvah, Devi Prasad Mishra
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We studied the variation in orbital elements of Mars and Jupiter for a time span of 200 thousand years by using secular theory. Here we took Sun oblateness into account and considered the first two zonal gravity constants (J2 and J4) for showing the effect of Sun oblateness on the orbital elements of Mars and Jupiter. We found that in both cases (with and without Sun oblateness) the variation in orbital elements of Mars and Jupiter is periodic moreover in case of the Sun oblateness, the period of variation in orbital elements is decreasing for both the planets.Keywords: lagrange's planetary equation, orbital elements, planetary system, secular theory
Procedia PDF Downloads 22619098 Digital Transformation and Environmental Disclosure in Industrial Firms: The Moderating Role of the Top Management Team
Authors: Yongxin Chen, Min Zhang
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As industrial enterprises are the primary source of national pollution, environmental information disclosure is a crucial way to demonstrate to stakeholders the work they have done in fulfilling their environmental responsibilities and accepting social supervision. In the era of the digital economy, many companies, actively embracing the opportunities that come with digital transformation, have begun to apply digital technology to information collection and disclosure within the enterprise. However, less is known about the relationship between digital transformation and environmental disclosure. This study investigates how enterprise digital transformation affects environmental disclosure in 643 Chinese industrial companies, according to information processing theory. What is intriguing is that the depth (size) and breadth (diversity) of environmental disclosure linearly increase with the rise in the collection, processing, and analytical capabilities in the digital transformation process. However, the volume of data will grow exponentially, leading to a marginal increase in the economic and environmental costs of utilizing, storing, and managing data. In our empirical findings, linearly increasing benefits and marginal costs create a unique inverted U-shaped relationship between the degree of digital transformation and environmental disclosure in the Chinese industrial sector. Besides, based on the upper echelons theory, we also propose that the top management team with high stability and managerial capabilities will invest more effort and expense into improving environmental disclosure quality, lowering the carbon footprint caused by digital technology, maintaining data security etc. In both these contexts, the increasing marginal cost curves would become steeper, weakening the inverted U-shaped slope between DT and ED.Keywords: digital transformation, environmental disclosure, the top management team, information processing theory, upper echelon theory
Procedia PDF Downloads 14219097 Implementing Text Using Political and Current Issues to Create Choreography: “The Pledge 2.0”
Authors: Muhammad Fairul Azreen bin Mohd Zahid, Melissa Querk, Aimi Nabila bt Anizaim
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For this particular research, the focus is based on the practice as research which will produce a choreography as the outcome. The ideas organically develop as an “epiphany” from the meeting, brainstorming, or situation that revolves around surroundings. In this study, the researchers are approaching the national pillar of Malaysia known as ‘Rukun Negara’ to develop a choreographic idea. The concept theory of Speech Act by J.L Austin is used to compose the choreography alongside with national pillar ‘Rukun Negara’ as a guideline for a contemporary work titled, The Pledge 2.0, besides fostering the spirit of unity. These approaches will offer flexibility in creating a choreography piece. The pledge has crossed the boundaries by using texts and heavy issues in choreography developments. It will emphasize the concept of delivering the speech via verbal and nonverbal body language. Besides using the Theory of Speech Acts, the development process of creating this piece will lay the bare normative structure implicit in performance practice. Converging current issues into the final choreographic piece for this research is vital as this research will explore a few choreography methods from different perspectives. Hence, the audience will be able to see the world of dance that always revolves in line with the diachronic process in many ways. The method used in this research is qualitative, which will be used in finding the movement that fits the given facts.Keywords: performing arts, speech act, performative, nationalism, choreography, politic in dance
Procedia PDF Downloads 8419096 Cognitions of Physical Education Supervisors and Teachers for Conceptions of Effective Teaching Related to the Concerns Theory
Authors: Ali M. Alsagheir
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Effective teaching is concerned to be one of the research fields of teaching, and its fundamental case is to reach the most successful ways that makes teaching fruitful. Undoubtedly, these methods are common factors between all parties who are concerned with the educational process such as instructors, directors, parents, and others. This study had aimed to recognize the cognitions of physical education supervisors and teachers for conceptions of effective teaching according to the interests theory. A questionnaire was used to collect data of the study; the sample contained 230 teachers and supervisors.The results were ended in: that the average of conceptions of effective teaching expressions for the sample of the study decreases at the progress through stages of teaching development in general. The study showed the absence of statistical indicator between teachers and supervisors at the core of both teaching principals and teaching tasks although the results showed that there are statistical indicators at the core of teaching achievements between supervisors and teachers in favor of supervisors. The study ended in to recommendations which can share in increasing the effectiveness of teaching such as: putting clear and specific standards for the effectiveness of teaching in which teacher's performance is based, constructing practical courses that focus on bringing on both supervisors and teachers with skills and strategies of effectiveness teaching, taking care of children achievement as an important factor and a strong indicator on effectiveness of teaching and learning.Keywords: concerns theory, effective teaching, physical education, supervisors, teachers
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