Search results for: top accounting journals

Authors: Mekwa Eme, Anya chukwuma

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The act of evaluating a particular site physically and socially in order to create a good design solution that will address the physical and interior environment of the location is known as architectural site analysis. This essay will describe site analysis as a useful design component. According to the introduction and supporting research, site evaluation and analysis are crucial to good design in terms of topography, orientation, site size, accessibility, rainfall, wind direction, and times of sunrise and sunset. Methodology: Both quantitative and qualitative analyses are used in this paper. The primary and secondary types of data collection are as follows. This information was gathered via the case study approach, already published literature, journals, the internet, a local poll, oral interviews, inquiries, and in-person interviews. The purpose of this is to clarify the benefits of site analysis for the design process and its implications for the working or building stage. Results: Each site's criteria are unique in terms of things like soil, plants, trees, accessibility, topography, and security. This will make it easier for the architect and environmentalist to decide on the idea, shape, and supporting structures of the design. It is crucial because before any design work is done, the nature of the target location will be determined through site visits and research. The location, contours, site features, and accessibility are just a few of the topics included in this site study. In order for students and working architects to understand the nature of the site they will be working on, site analysis is a key component of architectural education. The building's orientation, the site's circulation, and the sustainability of the site may all be determined with thorough research of the site's features.

Keywords: analysis, climate, statistics, design

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Authors: Ijaz Ahamad Tatlah

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The justification of this study was to identify about physical facilities as encouragement to Quality Assurance Practices (QAP) in the Universities of Pakistan concerning the views of students, teachers and Directors of Quality Enhancement Cells’ (QEC’s) and to differentiate the views of students, teachers and Directors of QECs in relation to physical facilities about quality assurance practices in the universities of Pakistan. It was a quantitative and qualitative research study. This study was conducted on a sample of 28 universities (public and private sector) of Pakistan by using random and purposive sampling technique. Questionnaires and semi-structured interviews were planned to gather information from students, teachers and Directors of QECs in relation to physical facilities about quality assurance practices in the universities of Pakistan. The data was analyzed by using Descriptive, inferential statistics, and thematic coding. The study revealed that students, teachers and Directors of QEC’s faced a lot of problems and issues without physical facilities. Quality assurance Agency (QAA), Quality Assurance Department (QAD) and Higher Education commission (HEC) all are relevant Pakistani Agencies, which are working consistently of both sectors i.e. public and private to supervise, guide and facilitate the universities of Pakistan for developing quality assurance practices. Majority of the students teachers and Directors’ of QECs opined that books, research journals, manuals for use of science laboratories, equipment for experiments and update computers were available for teachers and students’ in the universities. It was suggested by the students teachers and Directors of QECs of universities that Quality Assurance Practices (QAP) can be accelerated by thinking the following steps: provision of sufficient resources, add the latest software for computers laboratories and new edition of books.

Keywords: physical facilities, quality assurance practices, library, laboratory

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Authors: Musbah Abdussayed

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The washback effect refers to the influence of assessment on teaching and learning, and this washback effect can either be positive or negative. This study implemented, sequentially, self-assessment (SA) and peer assessment (PA) and examined the washback effect of self and peer assessment (SPA) activities on the writing growth during the revision phase in the writing process. Twenty advanced Arabic as a second language learners from a private school in the USA participated in the study. The participants composed and then revised a short Arabic story as a part of a midterm grade. Qualitative data was collected, analyzed, and synthesized from ten interviews with the learners and from the twenty learners’ post-reflective journals. The findings indicate positive washback effects on the learners’ writing growth. The PA activity enhanced descriptions and meaning, promoted creativity, and improved textual coherence, whereas the SA activity led to detecting editing issues. Furthermore, both SPA activities had washback effects in common, including helping the learners meet the writing genre conventions and developing metacognitive awareness. However, the findings also demonstrate negative washback effects on the learners’ attitudes during the revision phase in the writing process, including bias toward self-evaluation during the SA activity and reluctance to rate peers’ writing performance during the PA activity. The findings suggest that self-and peer assessment activities are essential teaching and learning tools that can be utilized sequentially to help learners tackle multiple writing areas during the revision phase in the writing process.

Keywords: self assessment, peer assessment, washback effect, second language writing, writing process

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Authors: Mestawot Beyene Tafese, Erika Kopp

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Sustainable development, aimed at meeting current needs while safeguarding the needs of future generations, is a global imperative. Higher education stands as a pivotal force in fostering sustainable values and behaviors. However, most scholars and governments primarily focus on environmental and economic aspects. Consequently, this study examines the distribution patterns of higher education for social sustainability. The study highlights overall annual scientific production trends, leading journals and countries in scientific publication, most researched topics, and frequently used keywords. The study utilized a bibliometric method with the aid of the R Studio program. The analysis reveals Sustainability (Switzerland) as the leading journal, with 292 articles published, followed by the International Journal of Sustainability in Higher Education, which published 186 articles. Additionally, the USA is identified as the leading country, with Spain ranking second in producing research related to higher education for socially sustainable development. Among the 54 African countries, only South Africa ranks 13th, contributing fifty-nine scientific articles. Furthermore, higher education for sustainability, sustainable education, sustainable development goals, etc., emerge as the most researched topics, while the term "higher education" is prevalent in 29% and "sustainability" in 28% of the documents. Notably, according to the analysis, social sustainability is the focus of only 3% of articles. This suggests that academics researching sustainable development and higher education have overlooked social sustainability, a crucial human component of sustainable development. Consequently, the researchers concluded that social academics who are interested in studying sustainable development and higher education should give priority to social sustainability.

Keywords: higher education, bibliometric analysis, social sustainability, sustainable development

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Authors: Prateep Wajeetongratana

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This research aims to study the audit quality that affected to the reputation of the certified public accountants in Thailand. The researcher defined the population for this research as a group of the certified public accountants in Thailand who are the member of the federation of accounting professions under the royal patronage of his majesty the king also disclose their information .The total sampling size is 325. The results showed the audit quality factor has influence to the reputation of the certified public accountants in Thailand by accuracy auditing, objectiveness auditing and clearness auditing .These factors show by y1 = 1.381 + .372x1.1 + .309x1.2 + .305x1.3 can be describe as professional standard strictly factor (Y.1.1) and the new clients raised from word of mount of old clients regularly factor (Y.1.2) by regression coefficient (R2) as.242, this shows that such variables could predict the audit quality variable as 24.2 percent.

Keywords: audit quality, certified public accountants in Thailand, reputation

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Authors: Uche A. Nnawulezi

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Undoubtedly, despite all efforts made to achieve overall peace through the application of the principles of international humanitarian law, crimes against mankind which are of unprecedented concern to the whole world have remained unabated. The fall back on war as a technique for settling disputes between nations, individuals, countries and ethnic groups with accompanying toll of deaths and destruction of properties have remained a conspicuous component of human history. Indeed, to control this conduct of warfare and the dehumanization of individuals, a body of law aimed at regulating the impacts of conflicts and hostilities in the theater of war has become necessary. Thus, it is to examine the conditions in which international humanitarian law will apply and also to determine the extent of the challenges of new progressions of warfare that this study is undertaken. All through this examination, we grasped doctrinal approach wherein we used text books, journals, international materials and supposition of law specialists in the field of international humanitarian law. This paper shall examine the distinctive factors responsible for the rebelliousness to the rules of International Humanitarian Law and furthermore, shall proffer possible courses of action that will address the challenges of new technologies of warfare all over the world. Essentially, the basic proposals made in this paper if totally utilized may go far in ensuring a sufficient standard in the application of the rules of international humanitarian law as it relates to an increasingly frequent phenomenon of contemporary developments in technologies of warfare which has in recent past, made it more difficult for the most ideal application of the rules of international humanitarian law. This paper deduces that for a sustainable global peace to be achieved, the rules of International Humanitarian Law as it relates to the utilization of new technologies of warfare should be completely clung to and should be made a strict liability offense. Likewise, this paper further recommends the introduction of domestic criminal law punishment of serious contraventions of the rules of international humanitarian law.

Keywords: international, humanitarian law, new technologies, warfare

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Authors: Ioana Neamtu

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This paper investigates the potential for demand-side management for the system price in the Nordic electricity market and the price effects of introducing wind-power into the system. The model proposed accounts for the micro-structure of the Nordic electricity market by modeling each hour individually, while still accounting for the relationship between the hours within a day. This flexibility allows us to explore the differences between peak and shoulder demand hours. Preliminary results show potential for demand response management, as indicated by the price elasticity of demand as well as a small but statistically significant decrease in price, given by the wind power penetration. Moreover, our study shows that these effects are stronger during day-time and peak hours,compared to night-time and shoulder hours.

Keywords: structural model, GMM estimation, system of equations, electricity market

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Authors: Adedayo Jeremiah Adeyekun, Samuel Oluwagbemiga Ishola

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This research aims to study the use of traditional building materials for the repair and refurbishment of historic buildings in India and to provide an authentic treatment of historical buildings that will be highly considered by taking into consideration the new standards of rehabilitating process. This can be proven to be an effective solution over modern impervious material due to its compatibility with traditional building methods and materials. For example, their elastoplastic properties allow accommodating movement due to settlement or moisture/temperature changes without cracking. The use of lime also enhances workability, water retention and bond characteristics. Lime is considered to be a natural, traditional material, but it is also sustainable and energy-efficient, with production powered by biomass and emissions up to 25% less than cementitious materials. However, there is a lack of comprehensive data on the impact of lime‐based materials on the energy efficiency and thermal properties of traditional buildings and structures. Although lime mortars, renders and plasters were largely superseded by cement-based products in the first half of the 20th century, lime has a long and proven track record dating back to ancient times. This was used by the Egyptians in 4000BC to construct the pyramids. This doesn't mean that lime is an outdated technology, nor is it difficult to be used as a material. In fact, lime has a growing place in modern construction, with increasing numbers of designers choosing to use lime-based products because of their special properties. To carry out this research, some historic buildings will be surveyed and information will be derived from the textbooks and journals related to Architectural restoration.

Keywords: lime, materials, historic, buildings, sustainability

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Authors: Dilek Bilgiç

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Configuration Management (CM) is a discipline assuring the consistency between product information the reality all along the product lifecycle. Although the extensive benefits of this discipline, such as the direct impact on increasing return on investment, reducing lifecycle costs, are realized by most organizations. It is worth evaluating that CM functions might be successfully implemented in some organized anarchies. This paper investigates how to manage ambiguity in CM processes as an opportunity within an environment that has different types of complexities and choice arenas. It is not explained how to establish a configuration management organization in a company; more specifically, it is analyzed how to apply configuration management processes when different types of streams exist. From planning to audit, all the CM functions may provide different organization learning opportunities when those applied with the right leadership methods.

Keywords: configuration management, leadership, organizational analysis, organized anarchy, cm process, organizational learning, organizational maturity, configuration status accounting, leading innovation, change management

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Authors: Hassan Medaghri Alaoui

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The accounting and financial reporting system in use today is over 500 years old and has failed to capture the new knowledge and innovation economy in which intangible assets are becoming increasingly valuable. Yet, there has been a growing acknowledgment among the research community as to the relevance of intellectual capital as a major enhancer of an organization’s well-being. Much of the research provides great support for how the IC is instrumental in determining financial and stock performances. As far as we know, this article is one of the earliest exploratory attempts to examine the intellectual capital impact on the corporate performance of the IT sector in Morocco. The purpose of this study is to verify empirically the influence of intellectual capital on firm performance. We have undertaken, over a fifteen-year period, a longitudinal (2005–2019) case study of a prominent payment-solutions company based in a developing economy with global operations.

Keywords: intellectual capital, IT sector, measuring intellectual capital, modified value added intellectual capital coefficient, Morocco

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Authors: V. Vargas-Alejo, L. E. Montero-Moguel

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Understanding the concept of function has been important in mathematics education for many years. In this study, the models built by a group of five business administration and accounting undergraduate students when carrying out a population growth activity are analyzed. The theoretical framework is the Models and Modeling Perspective. The results show how the students included tables, graphics, and algebraic representations in their models. Using technology was useful to interpret, describe, and predict the situation. The first model, the students built to describe the situation, was linear. After that, they modified and refined their ways of thinking; finally, they created exponential growth. Modeling the activity was useful to deep on mathematical concepts such as covariation, rate of change, and exponential function also to differentiate between linear and exponential growth.

Keywords: covariation reasoning, exponential function, modeling, representations

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Authors: Levan Sabauri

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The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: audit, auditor, auditors’ ethic code, auditor’s risk, financial statement, objectivity

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Authors: Zahra Karimi

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Money is not the only medium of economic exchanges, but also affects the national identity of citizens and national sovereignty of the government. Hence, money can be used as a tool to strengthen the national and political identity of nations. In other words, the value of the national currency can be affecting citizen’s view to the economic situation of their country and national identity. Government with the maintenance of the value of the national currency must increase the confidence of its citizens into national currency and prevents that "currency substitution phenomenon" occurred and people turn to foreign currencies. Hence, this article intends to explain the zeros elimination from the national currency and study of experience of other countries and discussion history analyzed benefits and harms of zeroes elimination from the national currency, And then to evaluate the effect or lack of effect of removing of zeros from the national currency on inflation answer the question whether it is appropriate and on time to delete three zeros from the Riyal of Iran is or not?

Keywords: zeros elimination from the national currency, value of the national currency, Riyal, inflation, Iran, money, government

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Authors: Justin Bin

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Artificial intelligence (AI) has been rapidly rising in usage recently, already active in the daily lives of millions, from distinguished AIs like the popular ChatGPT or Siri to more obscure, inconspicuous AIs like those used in social media or internet search engines. As upcoming generations grow immersed in emerging technology, AI will play a vital role in their development. Namely, the education sector, an influential portion of a person’s early life as a student, faces a vast ocean of possibilities concerning the implementation of AI. The main purpose of this study is to analyze the effect that AI will have on the future of the educational field. More particularly, this study delves deeper into the following three categories: school admissions, the productivity of students, and ethical concerns (role of human teachers, purpose of schooling itself, and significance of diplomas). This study synthesizes research and data on the current effects of AI on education from various published literature sources and journals, as well as estimates on further AI potential, in order to determine the main, overarching effects it will have on the future of education. For this study, a systematic organization of data in terms of type (quantitative vs. qualitative), the magnitude of effect implicated, and other similar factors were implemented within each area of significance. The results of the study suggest that AI stands to change all the beforementioned subgroups. However, its specific effects vary in magnitude and favorability (beneficial or harmful) and will be further discussed. The results discussed will reveal to those affiliated with the education field, such as teachers, counselors, or even parents of students, valuable information on not just the projected possibilities of AI in education but the effects of those changes moving forward.

Keywords: artificial intelligence, education, schools, teachers

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Authors: Seon-Young Lee, Harkiran Sagoo, Katherine Whitehurst, Georgina Wellstead, Alexander Fowler, Riaz Agha, Dennis Orgill

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Introduction: Systematic reviews attempt to answer research questions by synthesising the data within primary papers. They are an increasingly important tool within evidence-based medicine, guiding clinical practice, future research and healthcare policy. We sought to determine the reporting quality of recent systematic reviews in plastic surgery. Methods: This systematic review was conducted in line with the Cochrane handbook, reported in line with the PRISMA statement and registered at the ResearchRegistry (UIN: reviewregistry18). MEDLINE and EMBASE databases were searched in 2013 and 2014 for systematic reviews by five major plastic surgery journals. Screening, identification and data extraction was performed independently by two teams. Results: From an initial set of 163 articles, 79 met the inclusion criteria. The median PRISMA score was 16 out of 27 items (59.3%; range 6-26, 95% CI 14-17). Compliance between individual PRISMA items showed high variability. It was poorest for items related to the use of review protocol (item 5; 5%) and presentation of data on risk of bias of each study (item 19; 18%), while being the highest for description of rationale (item 3; 99%) and sources of funding and other support (item 27; 95%), and for structured summary in the abstract (item 2; 95%). Conclusion: The reporting quality of systematic reviews in plastic surgery requires improvement. ‘Hard-wiring’ of compliance through journal submission systems, as well as improved education, awareness and a cohesive strategy among all stakeholders is called for.

Keywords: PRISMA, reporting quality, plastic surgery, systematic review, meta-analysis

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Authors: Oluwatayomi Daniel Fadumo, Chinyere Celestina Esimone

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The construction industry, as a massive human capital-related sector, requires an always motivated workforce. The inability to maintain this state has been found to hamper productivity which ultimately leads to poor project delivery, infrastructural development decline, and low morale among citizens. The need to develop an approach to keep this set of people inspired before, during, and after work becomes a necessity; this paper aims to evaluate the key benefits and cautions in integrating music on construction sites in Nigeria to improve effective project delivery. In attaining this, the study identified the advantages of music on construction sites, evaluated the key considerations in introducing music on construction sites, and recommended measures for the effective integration of music on construction sites in Nigeria. The study is a descriptive research through the use of secondary data gleaned from relevant literature, journals, and research sites. The study concluded that different forms of music genres can be implemented ranging from Pop music, rock, metal, and classical music. Introducing music has the advantage of industrial branding, improving workers` morale, setting the pace for working, helping in information retention, and improving mental health and happiness. The key consideration, however, is to provide the right volume and music that doesn’t pose health and safety challenges. The study finally recommended that for effective integration of music on construction sites in Nigeria, policies should be drafted regulating its use, specific radio customized for the site be introduced and that research-based music, proven to have previously helped, should be given to a group of workers.

Keywords: music, construction sites, workers, construction industry, construction management practice

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Authors: Ayse Begum Kilic, Sevgi Ozkan

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Industry 4.0 (I4.0) is a significant and promising research topic that is expected to gain more importance due to its effects on important concepts like cost, resource management, and accessibility. Instead of focusing those effects in only one area, combining different departments, and see the big picture helps to make more realistic predictions about the future. The aim of this paper is to identify the implications of Industry 4.0 for both supply chain management and human resources management by finding out the topics that take place at the intersection of them. Another objective is helping the readers to realize the expected changes in these two areas due to I4.0 in order to take the necessary steps in advance and make recommendations to catch up the latest trends. The expected changes are concluded from the industry reports and related journal papers in the literature. As found in the literature, this study is the first to combine the Industry 4.0, supply chain management and human resources management and urges to lead future works by finding out the intersections of those three areas. Benefits of I4.0 and the amount, research areas and the publication years of papers on I4.0 in the academic journals are mentioned in this paper. One of the main findings of this research is that a change in the labor force qualifications is expected with the advancements in the technology. There will be a need for higher level of skills from the workers. This will directly affect the human resources management in a way of recruiting and managing those people. Another main finding is, as it is explained with an example in the article, the advancements in the technology will change the place of production. For instance, 'dark factories', a popular topic of I4.0, will enable manufacturers to produce in places that close to their marketplace. The supply chains are expected to be influenced by that change.

Keywords: human resources management, industry 4.0, logistics, supply chain management

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Authors: João Paulo Pascon

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A constitutive model accounting for large strains, thermoviscoplasticity, and ductile damage evolution is proposed in the present work. To this end, a fully Lagrangian framework is employed, considering plane stress conditions and multiplicative split of the deformation gradient. The full model includes Gurson’s void growth, nucleation and coalescence, plastic work heating, strain and strain-rate hardening, thermal softening, and heat conductivity. The contribution of the work is the combination of all the above-mentioned features within the finite-strain setting. The model is implemented in a computer code using triangular finite elements and nonlinear analysis. Two mechanical examples involving ductile damage and finite strain levels are analyzed: an inhomogeneous tension specimen and the necking problem. Results demonstrate the capabilities of the developed formulation regarding ductile fracture and large deformations.

Keywords: ductile damage model, finite element method, large strains, thermoviscoplasticity

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Authors: Filipe Cardoso de Oliveira, Lino Marcos da Silva, Ademar Nogueira do Nascimento, Cristiano Hora de Oliveira Fontes

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This article presents a mathematical formulation for the production Break-Even Point problem in a non-homogeneous system. The optimization problem aims to obtain the composition of the best product mix in a non-homogeneous industrial plant, with the lowest cost until the breakeven point is reached. The problem constraints represent real limitations of a generic non-homogeneous industrial plant for n different products. The proposed model is able to solve the equilibrium point problem simultaneously for all products, unlike the existing approaches that propose a resolution in a sequential way, considering each product in isolation and providing a sub-optimal solution to the problem. The results indicate that the product mix found through the proposed model has economical advantages over the traditional approach used.

Keywords: branch and bound, break-even point, non-homogeneous production system, integer linear programming, management accounting

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Authors: Diego Saldo Alves, Marcelo Paveck Ayub

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The quality of accounting information is very important for the decision-making of managers, investors government and other information users. The opinion of the independent audit has a significant influence on the decision-making, especially the investors. Therefore, the aim of this study is to analyze the reasons that companies listed on Brazilian Stock Exchange B3, if they received qualified opinion and disclaimer of opinion of the independent auditors. We analyzed the reports of the independent auditors of 23 Brazilian companies listed in B3 that received qualified opinion and disclaimer of opinion between the years 2012 and 2017. The findings show that the companies do not comply the International Financial Reporting Standard, IFRS, also they did not provide documentation to prove the operations performed, did not account expenses, problems in corporate governance and internal controls.

Keywords: audit, disclaimer of opinion, independent auditors, qualified opinion

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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

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Authors: Lisa Winstead, Penny Congcong Wang

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This two-year multiple case study of eight Spanish-English speaking teachers explores bilingual-bicultural Latino teachers’ lived experiences as English Language Learners and, more recently, as adult teachers who work with English Language Learners in mainstream schools. Research questions explored include: How do bilingual-bicultural teachers perceive their native language use and sense of self within society from childhood to adulthood? Correspondingly, what are bilingual teachers’ perceptions of how their own language learning experience might affect teaching students of similar linguistic and cultural backgrounds? This study took place in an urban area in the Pacific Southwest of the United States. Participants were K-8 teachers and enrolled in a Spanish-English bilingual authorization program. Data were collected from journals, focus group interviews, field notes, and class artifacts. Within case and cross-case analysis revealed that the participants were shamed about their language use as children which contributed to their primary language loss. They similarly reported how experiences of mainstream educator and administrator language shaming invalidated their ability to provide support for Latino heritage ELLs, despite their bilingual-bicultural expertise. However, participants reported that counter-narratives from the bilingual authorization program, parents, community and church organizations, and cultural responsive teachers were effective in promoting their language retention, pride, and feelings of well-being.

Keywords: teacher education, bilingual education, English language learners, emergent bilinguals, social justice, language shame, language loss, translanguaging

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Authors: Maria Reznakova, Michala Strnadova, Lukas Reznak

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Successful achievement of strategic goals requires an effective performance management system, i.e. determining the appropriate indicators measuring the rate of goal achievement. Assuming that the goal of the owners is to grow the assets they invested in, it is vital to identify the key performance indicators, which contribute to value creation. These indicators are known as value drivers. Based on the undertaken literature search, a value driver is defined as any factor that affects the value of an enterprise. The important factors are then monitored by both financial and non-financial indicators. Financial performance indicators are most useful in strategic management, since they indicate whether a company's strategy implementation and execution are contributing to bottom line improvement. Non-financial indicators are mainly used for short-term decisions. The identification of value drivers, however, is problematic for companies which are not publicly traded. Therefore financial ratios continue to be used to measure the performance of companies, despite their considerable criticism. The main drawback of such indicators is the fact that they are calculated based on accounting data, while accounting rules may differ considerably across different environments. For successful enterprise performance management it is vital to avoid factors that may reduce (or even destroy) its value. Among the known factors reducing the enterprise value are the lack of capital, lack of strategic management system and poor quality of production. In order to gain further insight into the topic, the paper presents results of the research identifying factors that adversely affect the performance of mechanical engineering enterprises in the Czech Republic. The research methodology focuses on both the qualitative and the quantitative aspect of the topic. The qualitative data were obtained from a questionnaire survey of the enterprises senior management, while the quantitative financial data were obtained from the Analysis Major Database for European Sources (AMADEUS). The questionnaire prompted managers to list factors which negatively affect business performance of their enterprises. The range of potential factors was based on a secondary research – analysis of previously undertaken questionnaire surveys and research of studies published in the scientific literature. The results of the survey were evaluated both in general, by average scores, and by detailed sub-analyses of additional criteria. These include the company specific characteristics, such as its size and ownership structure. The evaluation also included a comparison of the managers’ opinions and the performance of their enterprises – measured by return on equity and return on assets ratios. The comparisons were tested by a series of non-parametric tests of statistical significance. The results of the analyses show that the factors most detrimental to the enterprise performance include the incompetence of responsible employees and the disregard to the customers‘ requirements.

Keywords: business value, financial ratios, performance measurement, value drivers

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Authors: Viral Nagori, Preeti Shroff, Prathana Dodia

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The paper presents the study on women entrepreneurship over the last decade in Indian and Global Context. This research study has its basis primarily in the literature review. The research methodology classifies the literature review paper based on different parameters of women entrepreneurship. The literature review relies on research papers in journals, articles in periodicals, and books published on women entrepreneurship. To accomplish this, the criteria included finding the most relevant, recent, and cited studies on women entrepreneurship over the last decade. It aims to evaluate the issues and challenges faced by women entrepreneurs. The finding suggested that there are several common obstacles, which hinders the pathway to success towards being a successful woman entrepreneur. The paper also describes such common obstacles like the level of education, family responsibilities, lack of business information, religious and cultural constraints, limited mobility, exposure, lack of working capital, and more. The in-depth analysis of literature review indicates that despite the numerous barriers, the arrival of social media has played a crucial role in enabling women to start and scale up their enterprises. Further, technology innovation has given them access to have relevant market information, increase reach and network with the customers. It enabled them to achieve work life balance and pursuing entrepreneur in them. The paper also describes the Government and Nongovernmental initiatives for promotion of women entrepreneurship. At the end, the study provides insights into the changing dynamics of women entrepreneurship in the current scenario and future prospects.

Keywords: changing dynamics, government initiatives, literature review, social media, technology innovation, women entrepreneurship

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Authors: Tzu-Hao Li, Yen-Ying Kung, Chang-Youh Tsai

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Oral dryness is a common chief complaint among patients with Sjőgren syndrome (SS), which is a disorder currently known as autoantibodies production; however, to author’s best knowledge, there has been no satisfying pharmacy to relieve the associated symptoms. Hence the effectiveness of other non-pharmacological interventions such as acupuncture should be accessed. We conducted a meta-analysis of randomized clinical trials (RCTs) which evaluated the effectiveness of xerostomia in SS. PubMed, Embase, Cochrane Central Register of Controlled Trials (CENTRAL), Chongqing Weipu Database (CQVIP), China Academic Journals Full-text Database, AiritiLibrary, Chinese Electronic Periodicals Service (CEPS), China National Knowledge Infrastructure (CNKI) Database were searches through May 12, 2018 to select studies. Data for evaluation of subjective and objective xerostomia was extracted and was assessed with random-effects meta-analysis. After searching, a total of 541 references were yielded and five RCTs were included, covering 340 patients dry mouth resulted from SS, among whom 169 patients received acupuncture and 171 patients were control group. Acupuncture group was associated with higher subjective response rate (odds ratio 3.036, 95% confidence interval [CI] 1.828 – 5.042, P < 0.001) and increased salivary flow rate (weighted mean difference [WMD] 3.066, 95% CI 2.969 – 3.164, P < 0.001), as an objective marker. In addition, two studies examined IgG levels, which were lower in the acupuncture group (WMD -166.857, 95% CI -233.138 - -100.576, P < 0.001). Therefore, in the present meta-analysis, acupuncture improves both subjective and objective markers of dry mouth with autoantibodies reduction in patients with SS and is considered as an option of non-pharmacological treatment for SS.

Keywords: acupuncture, meta-analysis, Sjogren syndrome, xerostomia

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Authors: M. Sarai Atab, A. Smallbone, A. P. Roskilly

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A thermodynamic study is performed on the Reverse Osmosis (RO) desalination process for brackish water. The detailed RO model of thermodynamics properties with and without an energy recovery device was built in Simulink/MATLAB and validated against reported measurement data. The efficiency of desalination plants can be estimated by both the first and second laws of thermodynamics. While the first law focuses on the quantity of energy, the second law analysis (i.e. exergy analysis) introduces quality. This paper used the Main Outfall Drain in Iraq as a case study to conduct energy and exergy analysis of RO process. The result shows that it is feasible to use energy recovery method for reverse osmosis with salinity less than 15000 ppm as the exergy efficiency increases twice. Moreover, this analysis shows that the highest exergy destruction occurs in the rejected water and lowest occurs in the permeate flow rate accounting 37% for 4.3% respectively.

Keywords: brackish water, exergy, irrigation, reverse osmosis (RO)

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Authors: Guoqian Ren, Haijiang Li, Jisong Zhang

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Over the past 40 years, urban development has undergone large-scale, high-speed expansion, beyond what was previously considered normal and in a manner not proportionally related to population growth or physical considerations. With more scientific and refined decision-making in the urban construction process, new urbanization approaches, aligned with public-private partnerships (PPPs) which evolved in the early 1990s, have become acceptable and, in some situations, even better solutions to outstanding urban municipal construction projects, especially in developing countries. However, as the main driving force to deal with urban public services, PPPs are still problematic regarding value for money (VFM) process in most large-scale construction projects. This paper therefore reviews recent PPP articles in popular project management journals and relevant toolkits, published in the last 10 years, to identify the indicators that influence VFM within PPPs across regions. With increasing concerns about profitability and environmental and social impacts, the current PPP structure requires a more integrated platform to manage multi-performance project life cycles. Building information modelling (BIM), a popular approach to the procurement process in AEC sectors, provides the potential to ensure VFM while also working in tandem with the semantic approach to holistically measure life cycle costs (LCC) and achieve better sustainability. This paper suggests that BIM applied to the entire PPP life cycle could support holistic decision-making regarding VFM processes and thus meet service targets.

Keywords: public-private partnership, value for money, building information modelling, semantic approach

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Authors: Waleed Mandour

Abstract:

This study presents multidimensional scrutiny of Benson et al.’s seven-category taxonomy of lexical collocations used by Egyptian medical authors and their peers of native-English speakers. It investigates 212 medical papers, all published during a span of 6 years (from 2013 to 2018). The comparison is held to the medical research articles submitted by native speakers of English (25,238 articles in total with over 103 million words) as derived from the Directory of Open Access Journals (a 2.7 billion-word corpus). The non-native speakers compiled corpus was properly annotated and marked-up manually by the researcher according to the standards of Weisser. In terms of statistical comparisons, though, deployed were the conventional frequency-based analysis besides the relevant criteria, such as association measures (AMs) in which LogDice is deployed as per the recommendation of Kilgariff et al. when comparing large corpora. Despite the terminological convergence in the subject corpora, comparison results confirm the previous literature of which the non-native speakers’ compositions reveal limited ranges of lexical collocations in terms of their distribution. However, there is a ubiquitous tendency of overusing the NS-high-frequency multi-words in all lexical categories investigated. Furthermore, Egyptian authors, conversely to their English-speaking peers, tend to embrace more collocations denoting quantitative rather than qualitative analyses in their produced papers. This empirical work, per se, contributes to the English for Academic Purposes (EAP) and English as a Lingua Franca in Academic settings (ELFA). In addition, there are pedagogical implications that would promote a better quality of medical research papers published in Egyptian universities.

Keywords: corpus linguistics, EAP, ELFA, lexical collocations, medical discourse

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Authors: Shubham Jaiswal

Abstract:

In this study, the numerical solution of two-dimensional solute transport system in a homogeneous porous medium of finite-length is obtained. The considered transport system have the terms accounting for advection, dispersion and first-order decay with first-type boundary conditions. Initially, the aquifer is considered solute free and a constant input-concentration is considered at inlet boundary. The solution is describing the solute concentration in rectangular inflow-region of the homogeneous porous media. The numerical solution is derived using a powerful method viz., spectral collocation method. The numerical computation and graphical presentations exhibit that the method is effective and reliable during solution of the physical model with complicated boundary conditions even in the presence of reaction term.

Keywords: two-dimensional solute transport system, spectral collocation method, Chebyshev polynomials, Chebyshev differentiation matrix

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Authors: Bernardita Tornero

Abstract:

Cognitive Acceleration in Mathematics Education (CAME) programmes have been used successfully for promoting the development of thinking skills in school students for the last 30 years. Given that the approach has had a tremendous impact on the thinking capabilities of participating students, this study explored the experience of using the programme with prospective primary teachers in Chile. Therefore, this study not only looked at the experience of prospective primary teachers during the CAME course as learners, but also examined how they perceived the approach from their perspective as future teachers, as well as how they could transfer the teaching strategies they observed to their future classrooms. Given the complexity of the phenomenon under study, this research used a mixed methods approach. For this reason, the impact that the CAME course had on prospective teachers’ thinking skills was not only approached by using a test that assessed the participants’ improvements in these skills, but their learning and teaching experiences were also recorded through qualitative research tools (learning journals, interviews and field notes). The main findings indicate that, at the end of the CAME course, prospective teachers not only demonstrated higher thinking levels, but also showed positive attitudinal changes towards teaching and learning in general, and towards mathematics in particular. The participants also had increased confidence in their ability to teach mathematics and to promote thinking skills in their students. In terms of the CAME methodology, prospective teachers not only found it novel and motivating, but also commented that dealing with the thinking skills topic during a university course was both unusual and very important for their professional development. This study also showed that, at the end of the CAME course, prospective teachers felt they had developed strategies that could be used in their classrooms in the future. In this context, the relevance of the study is not only that it described the impact and the positive results of the first experience of using a CAME approach with prospective teachers, but also that some of the conclusions have significant implications for the teaching of thinking skills and the training of primary school teachers.

Keywords: cognitive acceleration, formal reasoning, prospective teachers, initial teacher training

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