Search results for: Shannon information theory
Commenced in January 2007
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Edition: International
Paper Count: 14597

Search results for: Shannon information theory

8747 Factors of Adoption of the International Financial Reporting Standard for Small and Medium Sized Entities

Authors: Uyanga Jadamba

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Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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8746 Automated Detection of Targets and Retrieve the Corresponding Analytics Using Augmented Reality

Authors: Suvarna Kumar Gogula, Sandhya Devi Gogula, P. Chanakya

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Augmented reality is defined as the collection of the digital (or) computer generated information like images, audio, video, 3d models, etc. and overlay them over the real time environment. Augmented reality can be thought as a blend between completely synthetic and completely real. Augmented reality provides scope in a wide range of industries like manufacturing, retail, gaming, advertisement, tourism, etc. and brings out new dimensions in the modern digital world. As it overlays the content, it makes the users enhance the knowledge by providing the content blended with real world. In this application, we integrated augmented reality with data analytics and integrated with cloud so the virtual content will be generated on the basis of the data present in the database and we used marker based augmented reality where every marker will be stored in the database with corresponding unique ID. This application can be used in wide range of industries for different business processes, but in this paper, we mainly focus on the marketing industry which helps the customer in gaining the knowledge about the products in the market which mainly focus on their prices, customer feedback, quality, and other benefits. This application also focuses on providing better market strategy information for marketing managers who obtain the data about the stocks, sales, customer response about the product, etc. In this paper, we also included the reports from the feedback got from different people after the demonstration, and finally, we presented the future scope of Augmented Reality in different business processes by integrating with new technologies like cloud, big data, artificial intelligence, etc.

Keywords: augmented reality, data analytics, catch room, marketing and sales

Procedia PDF Downloads 219
8745 Music Therapy Intervention as a Means of Stimulating Communicative Abilities of Seniors with Neurocognitive Disorders – Theory versus Practice

Authors: Pavel Svoboda, Oldřich Müller

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The paper contains a screening of the opinions of helping professional workers working in a home for seniors with individuals with neurocognitive disorders and compares them with the opinions of a younger generation of students who are just preparing for this work. The authors carried out a comparative questionnaire survey with both target groups, focusing on the analysis and comparison of possible differences in their knowledge in the field of care for elderly people with neurocognitive disorders. Specifically, they focused on knowledge and experience with approaches, methods and tools applicable within the framework of music therapy interventions, as they are understood in practice in comparison with the theoretical knowledge of secondary school students focused on social work. The questionnaire was mainly aimed at assessing the knowledge of the possibilities of effective memory stimulation of the elderly and their communication skills using the means of music. The conducted investigation was based on the research of studies dealing with so-called non-pharmacological approaches to the given clientele; for professional caregivers, it followed music therapy lessons, which the authors regularly implemented from the beginning of 2022. Its results will, among other things, serve as the basis for an upcoming study with a scoping design review.

Keywords: neurocognitive disorders, seniors, music therapy intervention, melody, rhythm, text, memory stimulation, communication skills

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8744 Using Open Source Data and GIS Techniques to Overcome Data Deficiency and Accuracy Issues in the Construction and Validation of Transportation Network: Case of Kinshasa City

Authors: Christian Kapuku, Seung-Young Kho

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An accurate representation of the transportation system serving the region is one of the important aspects of transportation modeling. Such representation often requires developing an abstract model of the system elements, which also requires important amount of data, surveys and time. However, in some cases such as in developing countries, data deficiencies, time and budget constraints do not always allow such accurate representation, leaving opportunities to assumptions that may negatively affect the quality of the analysis. With the emergence of Internet open source data especially in the mapping technologies as well as the advances in Geography Information System, opportunities to tackle these issues have raised. Therefore, the objective of this paper is to demonstrate such application through a practical case of the development of the transportation network for the city of Kinshasa. The GIS geo-referencing was used to construct the digitized map of Transportation Analysis Zones using available scanned images. Centroids were then dynamically placed at the center of activities using an activities density map. Next, the road network with its characteristics was built using OpenStreet data and other official road inventory data by intersecting their layers and cleaning up unnecessary links such as residential streets. The accuracy of the final network was then checked, comparing it with satellite images from Google and Bing. For the validation, the final network was exported into Emme3 to check for potential network coding issues. Results show a high accuracy between the built network and satellite images, which can mostly be attributed to the use of open source data.

Keywords: geographic information system (GIS), network construction, transportation database, open source data

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8743 Decision Support System Based On GIS and MCDM to Identify Land Suitability for Agriculture

Authors: Abdelkader Mendas

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The integration of MultiCriteria Decision Making (MCDM) approaches in a Geographical Information System (GIS) provides a powerful spatial decision support system which offers the opportunity to efficiently produce the land suitability maps for agriculture. Indeed, GIS is a powerful tool for analyzing spatial data and establishing a process for decision support. Because of their spatial aggregation functions, MCDM methods can facilitate decision making in situations where several solutions are available, various criteria have to be taken into account and decision-makers are in conflict. The parameters and the classification system used in this work are inspired from the FAO (Food and Agriculture Organization) approach dedicated to a sustainable agriculture. A spatial decision support system has been developed for establishing the land suitability map for agriculture. It incorporates the multicriteria analysis method ELECTRE Tri (ELimitation Et Choix Traduisant la REalité) in a GIS within the GIS program package environment. The main purpose of this research is to propose a conceptual and methodological framework for the combination of GIS and multicriteria methods in a single coherent system that takes into account the whole process from the acquisition of spatially referenced data to decision-making. In this context, a spatial decision support system for developing land suitability maps for agriculture has been developed. The algorithm of ELECTRE Tri is incorporated into a GIS environment and added to the other analysis functions of GIS. This approach has been tested on an area in Algeria. A land suitability map for durum wheat has been produced. Through the obtained results, it appears that ELECTRE Tri method, integrated into a GIS, is better suited to the problem of land suitability for agriculture. The coherence of the obtained maps confirms the system effectiveness.

Keywords: multicriteria decision analysis, decision support system, geographical information system, land suitability for agriculture

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8742 A Context Aware Mobile Learning System with a Cognitive Recommendation Engine

Authors: Jalal Maqbool, Gyu Myoung Lee

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Using smart devices for context aware mobile learning is becoming increasingly popular. This has led to mobile learning technology becoming an indispensable part of today’s learning environment and platforms. However, some fundamental issues remain - namely, mobile learning still lacks the ability to truly understand human reaction and user behaviour. This is due to the fact that current mobile learning systems are passive and not aware of learners’ changing contextual situations. They rely on static information about mobile learners. In addition, current mobile learning platforms lack the capability to incorporate dynamic contextual situations into learners’ preferences. Thus, this thesis aims to address these issues highlighted by designing a context aware framework which is able to sense learner’s contextual situations, handle data dynamically, and which can use contextual information to suggest bespoke learning content according to a learner’s preferences. This is to be underpinned by a robust recommendation system, which has the capability to perform these functions, thus providing learners with a truly context-aware mobile learning experience, delivering learning contents using smart devices and adapting to learning preferences as and when it is required. In addition, part of designing an algorithm for the recommendation engine has to be based on learner and application needs, personal characteristics and circumstances, as well as being able to comprehend human cognitive processes which would enable the technology to interact effectively and deliver mobile learning content which is relevant, according to the learner’s contextual situations. The concept of this proposed project is to provide a new method of smart learning, based on a capable recommendation engine for providing an intuitive mobile learning model based on learner actions.

Keywords: aware, context, learning, mobile

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8741 Teaching Tolerance in the Language Classroom through a Text

Authors: Natalia Kasatkina

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In an ever-increasing globalization, one’s grasp of diversity and tolerance has never been more indispensable, and it is a vital duty for all those in the field of foreign language teaching to help children cultivate such values. The present study explores the role of DIVERSITY and TOLERANCE in the language classroom and elementary, middle, and high school students’ perceptions of these two concepts. It draws on several theoretical domains of language acquisition, cultural awareness, and school psychology. Relying on these frameworks, the major findings are synthesized, and a paradigm of teaching tolerance through language-teaching is formulated. Upon analysing how tolerant our children are with ‘others’ in and outside the classroom, we have concluded that intolerance and aggression towards the ‘other’ increase with age, and that a feeling of supremacy over migrants and a sense of fear towards them begin to manifest more apparently when the students are in high school. In addition, we have also found that children in elementary school do not exhibit such prejudiced thoughts and behavior, which leads us to the believe that tolerance as well as intolerance are learned. Therefore, it is within our reach to teach our children to be open-minded and accepting. We have used the novel ‘Uncle Tom’s Cabin’ by Harriet Beecher Stowe as a springboard for lessons which are not only targeted at shedding light on the role of language in the modern world, but also aim to stimulate an awareness of cultural diversity. We equally strive to conduct further cross-cultural research in order to solidify the theory behind this study, and thus devise a language-based curriculum which would encourage tolerance through the examination of various literary texts.

Keywords: literary text, tolerance, EFL classroom, word-association test

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8740 First Principles Study of a New Half-Metallic Ferrimagnets Mn2–Based Full Heusler Compounds: Mn2ZrSi and Mn2ZrGe

Authors: Ahmed Abada, Kadda Amara, Said Hiadsi, Bouhalouane Amrani

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Half-metallic properties of new predicted Mn2-based full Heusler alloys Mn2ZrSi and Mn2ZrGe have been studied by first-principles full-potential linearized augmented plane wave plus local orbital (FP-LAPW+lo) method based on density functional theory (DFT). Our investigation is focused on the structural, elastic, electronic and magnetic properties of these compounds. The AlCu2Mn-type structure is found to be energetically more favorable than the CuHg2Ti-type structure for both compounds and are half-metallic ferrimagnets (HMFIs) with total magnetic moments of 2.000 µB per formula unit, well consistent with Slater-Pauling rule (Mtot = ( 24 – Ztot ) µB). Calculations show that both the alloys have an indirect band gaps, in the majority-spin channel, with values of 0.505 eV and 0.278 eV for Mn2ZrSi and Mn2ZrGe, respectively. It was found that Mn2ZrSi and Mn2ZrGe preserved their half-metallicity for lattice constants range of 5.85–6.38 Å and 6.05–6.38 Å, respectively, and kept a 100% of spin polarization at the Fermi level. Moreover, the calculated formation energies and elastic constants confirm that these compounds are stable chemically and mechanically, and the good crystallographic compatibility with the lattice of semiconductors used industrially makes them promising magnetic materials in spintronic applications.

Keywords: first-principles calculations, full Heusler structure, half-metallic ferrimagnets, elastic properties

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8739 Changing Dynamics of Women Entrepreneurship: A Literature Review of a Decade

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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8738 Annexing the Strength of Information and Communication Technology (ICT) for Real-time TB Reporting Using TB Situation Room (TSR) in Nigeria: Kano State Experience

Authors: Ibrahim Umar, Ashiru Rajab, Sumayya Chindo, Emmanuel Olashore

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INTRODUCTION: Kano is the most populous state in Nigeria and one of the two states with the highest TB burden in the country. The state notifies an average of 8,000+ TB cases quarterly and has the highest yearly notification of all the states in Nigeria from 2020 to 2022. The contribution of the state TB program to the National TB notification varies from 9% to 10% quarterly between the first quarter of 2022 and second quarter of 2023. The Kano State TB Situation Room is an innovative platform for timely data collection, collation and analysis for informed decision in health system. During the 2023 second National TB Testing week (NTBTW) Kano TB program aimed at early TB detection, prevention and treatment. The state TB Situation room provided avenue to the state for coordination and surveillance through real time data reporting, review, analysis and use during the NTBTW. OBJECTIVES: To assess the role of innovative information and communication technology platform for real-time TB reporting during second National TB Testing week in Nigeria 2023. To showcase the NTBTW data cascade analysis using TSR as innovative ICT platform. METHODOLOGY: The State TB deployed a real-time virtual dashboard for NTBTW reporting, analysis and feedback. A data room team was set up who received realtime data using google link. Data received was analyzed using power BI analytic tool with statistical alpha level of significance of <0.05. RESULTS: At the end of the week-long activity and using the real-time dashboard with onsite mentorship of the field workers, the state TB program was able to screen a total of 52,054 people were screened for TB from 72,112 individuals eligible for screening (72% screening rate). A total of 9,910 presumptive TB clients were identified and evaluated for TB leading to diagnosis of 445 TB patients with TB (5% yield from presumptives) and placement of 435 TB patients on treatment (98% percentage enrolment). CONCLUSION: The TB Situation Room (TBSR) has been a great asset to Kano State TB Control Program in meeting up with the growing demand for timely data reporting in TB and other global health responses. The use of real time surveillance data during the 2023 NTBTW has in no small measure improved the TB response and feedback in Kano State. Scaling up this intervention to other disease areas, states and nations is a positive step in the right direction towards global TB eradication.

Keywords: tuberculosis (tb), national tb testing week (ntbtw), tb situation rom (tsr), information communication technology (ict)

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8737 Applied Actuator Fault Accommodation in Flight Control Systems Using Fault Reconstruction Based FDD and SMC Reconfiguration

Authors: A. Ghodbane, M. Saad, J. F. Boland, C. Thibeault

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Historically, actuators’ redundancy was used to deal with faults occurring suddenly in flight systems. This technique was generally expensive, time consuming and involves increased weight and space in the system. Therefore, nowadays, the on-line fault diagnosis of actuators and accommodation plays a major role in the design of avionic systems. These approaches, known as Fault Tolerant Flight Control systems (FTFCs) are able to adapt to such sudden faults while keeping avionics systems lighter and less expensive. In this paper, a (FTFC) system based on the Geometric Approach and a Reconfigurable Flight Control (RFC) are presented. The Geometric approach is used for cosmic ray fault reconstruction, while Sliding Mode Control (SMC) based on Lyapunov stability theory is designed for the reconfiguration of the controller in order to compensate the fault effect. Matlab®/Simulink® simulations are performed to illustrate the effectiveness and robustness of the proposed flight control system against actuators’ faulty signal caused by cosmic rays. The results demonstrate the successful real-time implementation of the proposed FTFC system on a non-linear 6 DOF aircraft model.

Keywords: actuators’ faults, fault detection and diagnosis, fault tolerant flight control, sliding mode control, geometric approach for fault reconstruction, Lyapunov stability

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8736 Terrorism and Sustainable Tourism Development

Authors: P. Okoro Ugo Chigozie, P. A. Igbojekwe, E. N. Ukabuilu

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Tourism and terrorism experiences are best viewed as dynamic, complex systems with extreme diverse consequences on any nation’s economy. Tourism is one of the biggest industries in the world and one of the economical sectors which grows rapidly; tourism has positive impact on the nation’s economy. Terrorism is the method or the theory behind the method whereby an organized group or party seeks to achieve its avowed aims chiefly through the systematic use of violence; the consequences of terrorism on tourist destinations are inescapable and can be profound. Especially, it threatens the attractiveness of a tourist destination and strips the competitiveness of that destination. Destination’s vulnerability to politically motivated violence not only retracts tourists, but threatens sustainable tourism development. This paper examines the activities of the Jamaata Ahlis Sunna Liddaawati -an Islamic sect popularly known as Boko Haram – and its impact on sustainable tourism development in the Nigeria state. Possible triggers of this insurgency and potentially evolving measure against its influence on sustainable tourism including, strong image management of the tourism industry, feasible tourist safety policy, viable anti-terrorism measures, proactive respond to the challenge of terrorism, reinforcement of the legitimate frameworks and irrevocable penalty against menace of corruption; are discussed in this paper, as limiting the effects of insurgency on the attractiveness of Nigeria as safe tourists destination.

Keywords: Nigeria, terrorism, sustainable tourism development, corruption and competitiveness

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8735 Sustainable Housing Framework for the Czech Republic: A Comparative Analysis of International and National Strategies

Authors: Jakub Adamec, Svatava Janouskova, Tomas Hak

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The necessity of sustainable housing is explicitly embedded in ‘The 2030 agenda for sustainable development’, in particular, goal 11 ‘sustainable cities and communities’. Every UN member state is obligated to implement strategies from the agenda, including a strategy for sustainable housing into the practice in the local context. As shown in many countries, the lack of knowledge represses the adaptation process of sustainable strategies by governments. Hence, this study explores the concept of sustainable housing within the Czech Republic. The research elaborates on this term, and its current definition concerning ‘Geneva UN Charter on Sustainable Housing’. To this day, the charter represents the most comprehensive framework for a sustainable housing concept. Researchers conducted a comparative analysis of 38 international and 195 Czech national strategic documents. As a result, the charter‘s and strategic documents‘ goals were interconnected, identifying the most represented targets (e.g. improved environmental and energy performance of dwellings, resilient urban settlements which use renewable energy, and sustainable and integrated transport systems). The research revealed, even though the concept of sustainable housing is still dominated by environmental aspects, that social aspects significantly increased its importance. Additionally, this theoretical framework will serve as a foundation for the sustainable housing index development for the Czech Republic.

Keywords: comparative analysis, Czech national strategy, Geneva un charter, sustainable housing, urban theory

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8734 A Corpus-Based Study on the Lexical, Syntactic and Sequential Features across Interpreting Types

Authors: Qianxi Lv, Junying Liang

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Among the various modes of interpreting, simultaneous interpreting (SI) is regarded as a ‘complex’ and ‘extreme condition’ of cognitive tasks while consecutive interpreters (CI) do not have to share processing capacity between tasks. Given that SI exerts great cognitive demand, it makes sense to posit that the output of SI may be more compromised than that of CI in the linguistic features. The bulk of the research has stressed the varying cognitive demand and processes involved in different modes of interpreting; however, related empirical research is sparse. In keeping with our interest in investigating the quantitative linguistic factors discriminating between SI and CI, the current study seeks to examine the potential lexical simplification, syntactic complexity and sequential organization mechanism with a self-made inter-model corpus of transcribed simultaneous and consecutive interpretation, translated speech and original speech texts with a total running word of 321960. The lexical features are extracted in terms of the lexical density, list head coverage, hapax legomena, and type-token ratio, as well as core vocabulary percentage. Dependency distance, an index for syntactic complexity and reflective of processing demand is employed. Frequency motif is a non-grammatically-bound sequential unit and is also used to visualize the local function distribution of interpreting the output. While SI is generally regarded as multitasking with high cognitive load, our findings evidently show that CI may impose heavier or taxing cognitive resource differently and hence yields more lexically and syntactically simplified output. In addition, the sequential features manifest that SI and CI organize the sequences from the source text in different ways into the output, to minimize the cognitive load respectively. We reasoned the results in the framework that cognitive demand is exerted both on maintaining and coordinating component of Working Memory. On the one hand, the information maintained in CI is inherently larger in volume compared to SI. On the other hand, time constraints directly influence the sentence reformulation process. The temporal pressure from the input in SI makes the interpreters only keep a small chunk of information in the focus of attention. Thus, SI interpreters usually produce the output by largely retaining the source structure so as to relieve the information from the working memory immediately after formulated in the target language. Conversely, CI interpreters receive at least a few sentences before reformulation, when they are more self-paced. CI interpreters may thus tend to retain and generate the information in a way to lessen the demand. In other words, interpreters cope with the high demand in the reformulation phase of CI by generating output with densely distributed function words, more content words of higher frequency values and fewer variations, simpler structures and more frequently used language sequences. We consequently propose a revised effort model based on the result for a better illustration of cognitive demand during both interpreting types.

Keywords: cognitive demand, corpus-based, dependency distance, frequency motif, interpreting types, lexical simplification, sequential units distribution, syntactic complexity

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8733 The Development Stages of Transformation of Water Policy Management in Victoria

Authors: Ratri Werdiningtyas, Yongping Wei, Andrew Western

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The status quo of social-ecological systems is the results of not only natural processes but also the accumulated consequence of policies applied in the past. Often water management objectives are challenging and are only achieved to a limited degree on the ground. In choosing water management approaches, it is important to account for current conditions and important differences due to varied histories. Since the mid-nineteenth century, Victorian water management has evolved through a series of policy regime shifts. The main goal of this research to explore and identify the stages of the evolution of the water policy instruments as practiced in Victoria from 1890-2016. This comparative historical analysis has identified four stages in Victorian policy instrument development. In the first stage, the creation of policy instruments aimed to match the demand and supply of the resource (reserve condition). The second stage begins after natural system alone failed to balance supply and demand. The focus of the policy instrument shifted to an authority perspective in this stage. Later, the increasing number of actors interested in water led to another change in policy instrument. The third stage focused on the significant role of information from different relevant actors. The fourth and current stage is the most advanced, in that it involved the creation of a policy instrument for synergizing the previous three focal factors: reserve, authority, and information. When considering policy in other jurisdiction, these findings suggest that a key priority should be to reflect on the jurisdictions current position among these four evolutionary stages and try to make improve progressively rather than directly adopting approaches from elsewhere without understanding the current position.

Keywords: policy instrument, policy transformation, socio-ecolgical system, water management

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8732 An Evaluation of the Impact of International Accounting Standards on Financial Reporting Quality: Evidence from Emerging Economies

Authors: Kwadwo Yeboah

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Background and Aims: The adoption of International Accounting Standards (IAS) is considered to be one of the most significant developments in the accounting profession. The adoption of IAS aims to improve financial reporting quality by ensuring that financial information is transparent and comparable across borders. However, there is a lack of research on the impact of IAS on financial reporting quality in emerging economies. This study aims to fill this gap by evaluating the impact of IAS on financial reporting quality in emerging economies. Methods: This study uses a sample of firms from emerging economies that have adopted IAS. The sample includes firms from different sectors and industries. The financial reporting quality of these firms is measured using financial ratios, such as earnings quality, financial leverage, and liquidity. The data is analyzed using a regression model that controls for firm-specific factors, such as size and profitability. Results: The results show that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. Specifically, firms that adopt IAS exhibit higher earnings quality and lower financial leverage compared to firms that do not adopt IAS. Additionally, the adoption of IAS has a positive impact on liquidity, suggesting that firms that adopt IAS have better access to financing. Conclusions: The findings of this study suggest that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. The results indicate that IAS adoption can improve transparency and comparability of financial information, which can enhance the ability of investors to make informed investment decisions. The study contributes to the literature by providing evidence of the impact of IAS adoption in emerging economies. The findings of this study have implications for policymakers and regulators in emerging economies, as they can use this evidence to support the adoption of IAS and improve financial reporting quality in their respective countries.

Keywords: accounting, international, standards, finance

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8731 The Impact of Cybercrime on Youth Development in Nigeria

Authors: Christiana Ebobo

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Cybercrime consists of numerous crimes that are perpetrated on the internet on daily basis. The forms include but not limited to Identity theft, Pretentious dating, Desktop counterfeiting, Internet chat room, Cyber harassment, Fraudulent electronic mails, Automated Teller Machine Spoofing, Pornography, Piracy, Hacking, Credit card frauds, Phishing and Spamming. The general term used among the youths for this type of crime in Nigeria is ‘Yahoo Yahoo’. Cybercrime is on the increase among the youths at all levels as such this study aims at examining the impact of cybercrime on youth development in Nigeria. The study examines the impact of cybercrime on youths’ academic performance, integrity, employment and religious practices. The study is a survey which made use of questionnaire and focus group discussion among 150 randomly selected youths in Gwagwalada LCDA, Federal Capital Territory, Nigeria. The study adopts the systems theory as its theoretical framework. The study also adopts the simple frequency table and percentage for its data analysis. The study reveals that cybercrime has eaten deep into the minds of some youths and some of them are practicing diabolic means to succeed in it. It is also reveals that majority (68%) of the respondents believe that cybercrime impacts negatively on youths’ academic performance in Nigeria. The major recommendation of this study is that cybercrime offenders should be treated like armed robbers in order to discourage other youths from getting involved in it.

Keywords: armed robber, cybercrime, integrity, youth

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8730 Numerical Investigation of the Transverse Instability in Radiation Pressure Acceleration

Authors: F. Q. Shao, W. Q. Wang, Y. Yin, T. P. Yu, D. B. Zou, J. M. Ouyang

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The Radiation Pressure Acceleration (RPA) mechanism is very promising in laser-driven ion acceleration because of high laser-ion energy conversion efficiency. Although some experiments have shown the characteristics of RPA, the energy of ions is quite limited. The ion energy obtained in experiments is only several MeV/u, which is much lower than theoretical prediction. One possible limiting factor is the transverse instability incited in the RPA process. The transverse instability is basically considered as the Rayleigh-Taylor (RT) instability, which is a kind of interfacial instability and occurs when a light fluid pushes against a heavy fluid. Multi-dimensional particle-in-cell (PIC) simulations show that the onset of transverse instability will destroy the acceleration process and broaden the energy spectrum of fast ions during the RPA dominant ion acceleration processes. The evidence of the RT instability driven by radiation pressure has been observed in a laser-foil interaction experiment in a typical RPA regime, and the dominant scale of RT instability is close to the laser wavelength. The development of transverse instability in the radiation-pressure-acceleration dominant laser-foil interaction is numerically examined by two-dimensional particle-in-cell simulations. When a laser interacts with a foil with modulated surface, the internal instability is quickly incited and it develops. The linear growth and saturation of the transverse instability are observed, and the growth rate is numerically diagnosed. In order to optimize interaction parameters, a method of information entropy is put forward to describe the chaotic degree of the transverse instability. With moderate modulation, the transverse instability shows a low chaotic degree and a quasi-monoenergetic proton beam is produced.

Keywords: information entropy, radiation pressure acceleration, Rayleigh-Taylor instability, transverse instability

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8729 Assessment of the Landscaped Biodiversity in the National Park of Tlemcen (Algeria) Using Per-Object Analysis of Landsat Imagery

Authors: Bencherif Kada

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In the forest management practice, landscape and Mediterranean forest are never posed as linked objects. But sustainable forestry requires the valorization of the forest landscape, and this aim involves assessing the spatial distribution of biodiversity by mapping forest landscaped units and subunits and by monitoring the environmental trends. This contribution aims to highlight, through object-oriented classifications, the landscaped biodiversity of the National Park of Tlemcen (Algeria). The methodology used is based on ground data and on the basic processing units of object-oriented classification, that are segments, so-called image-objects, representing a relatively homogenous units on the ground. The classification of Landsat Enhanced Thematic Mapper plus (ETM+) imagery is performed on image objects and not on pixels. Advantages of object-oriented classification are to make full use of meaningful statistic and texture calculation, uncorrelated shape information (e.g., length-to-width ratio, direction, and area of an object, etc.), and topological features (neighbor, super-object, etc.), and the close relation between real-world objects and image objects. The results show that per object classification using the k-nearest neighbor’s method is more efficient than per pixel one. It permits to simplify of the content of the image while preserving spectrally and spatially homogeneous types of land covers such as Aleppo pine stands, cork oak groves, mixed groves of cork oak, holm oak, and zen oak, mixed groves of holm oak and thuja, water plan, dense and open shrub-lands of oaks, vegetable crops or orchard, herbaceous plants, and bare soils. Texture attributes seem to provide no useful information, while spatial attributes of shape and compactness seem to be performant for all the dominant features, such as pure stands of Aleppo pine and/or cork oak and bare soils. Landscaped sub-units are individualized while conserving the spatial information. Continuously dominant dense stands over a large area were formed into a single class, such as dense, fragmented stands with clear stands. Low shrublands formations and high wooded shrublands are well individualized but with some confusion with enclaves for the former. Overall, a visual evaluation of the classification shows that the classification reflects the actual spatial state of the study area at the landscape level.

Keywords: forest, oaks, remote sensing, diversity, shrublands

Procedia PDF Downloads 103
8728 Role of Diplomacy toward Social Welfare, Equity and Economic Growth: Case Study of President Joko Widodo's Economic Diplomacy in Investment Sector in Indonesia

Authors: Raihan Zahirah Mauludy Ridwan, Frisca Devi Choirina

Abstract:

Indonesia with its former presidents has enhanced the bilateral cooperation also multilateral cooperation in terms of economy but the result was not significant towards eradicating poverty, unemployment, income inequality, and economic growth. To eradicate these problems, President Joko Widodo through his several points of Nawacita wants to boost Indonesia’s economic relationship and cooperation which manifested in “Economic Diplomacy” as one of Indonesia’s foreign policy priority and he pitches it in international forums. The economic diplomacy does not only attracts prospective countries but also attracts the foreign businessman and investors. The economic diplomacy includes four sectors which are vital for economic growth, one of them is investment. This paper would like to answer how economic diplomacy can have significant impact towards social welfare, equity and economic growth especially in Indonesia. The purpose of this paper is to explore the role of economic diplomacy and its impact toward Indonesia’s welfare, equity, and economic growth. This paper uses the theory of economic diplomacy to link the current international political economic sphere and the impact of economic diplomacy for Indonesia through case study method. The paper affirms that economic diplomacy in investment sector does have significant impact, especially in the development of infrastructures, foreign direct investment in several sectors, and food security.

Keywords: economic diplomacy, economic growth, equity, Indonesia, Joko Widodo, social welfare

Procedia PDF Downloads 291
8727 Negotiation of Meaning among Iranian EFL Learners and the Relationship between the Proficiency Levels and the Transfer of Knowledge

Authors: Z. Komeili, Sh. Abadikhah, H. Talebi

Abstract:

Interaction and negotiation of meaning in the foreign language (FL) contexts are crucial to L2 development. Although research studies on children in EFL contexts have increased in recent years, the study of Iranian children negotiating meaning during their communicative task performance still needs further study. The purpose of this study was to investigate young EFL learners' interaction and negotiation of meaning (NoM) during task completion and examine the difference in meaning negotiation between the different proficiency levels and the association between the learners’ proficiency levels and their transfer of knowledge. The participants were twenty-eight young Iranian EFL learners forming 14 proficiency-matched dyads and were assigned into two different groups according to their proficiency levels. The dyads were asked to complete the collaborative task; their interaction was transcribed and analyzed in terms of their NoM. To test the transfer of knowledge to the subsequent performance, tailor-made tests were designed based on the NoM of each individual dyad. The results indicated a significant positive relationship between the learners’ level of proficiency and their transfer of knowledge to the subsequent performance. Our findings suggest that the elementary group had engaged in more negotiation of meaning compared to the intermediate group, and the higher the proficiency level, the better they performed in the post-test and benefited from the NoM. The study has some implications for researchers, teachers, and young learners.

Keywords: collaborative tasks, negotiation of meaning, proficiency levels, sociocultural theory, tailor-made test

Procedia PDF Downloads 202
8726 Errors and Misconceptions for Students with Mathematical Learning Disabilities: Quest for Suitable Teaching Strategy

Authors: A. K. Tsafe

Abstract:

The study investigates the efficacy of Special Mathematics Teaching Strategy (SMTS) as against Conventional Mathematics Teaching Strategy (CMTS) in teaching students identified with Mathematics Learning Disabilities (MLDs) – dyslexia, Down syndrome, dyscalculia, etc., in some junior secondary schools around Sokoto metropolis. Errors and misconceptions in learning Mathematics displayed by these categories of students were observed. Theory of variation was used to provide a prism for viewing the MLDs from theoretical perspective. Experimental research design was used, involving pretest-posttest non-randomized approach. Pretest was administered to the intact class taught using CMTS before the class was split into experimental and control groups. Experimental group of the students – those identified with MLDs was taught with SMTS and later mean performance of students taught using the two strategies was sought to find if there was any significant difference between the performances of the students. A null hypothesis was tested at α = 0.05 level of significance. T-test was used to establish the difference between the mean performances of the two tests. The null hypothesis was rejected. Hence, the performance of students, identified with MLDs taught using SMTS was found to be better than their earlier performance taught using CMTS. The study, therefore, recommends amongst other things that teachers should be encouraged to use SMTS in teaching mathematics especially when students are found to be suffering from MLDs and exhibiting errors and misconceptions in the process of learning mathematics.

Keywords: disabilities, errors, learning, misconceptions

Procedia PDF Downloads 81
8725 The Explanation for Dark Matter and Dark Energy

Authors: Richard Lewis

Abstract:

The following assumptions of the Big Bang theory are challenged and found to be false: the cosmological principle, the assumption that all matter formed at the same time and the assumption regarding the cause of the cosmic microwave background radiation. The evolution of the universe is described based on the conclusion that the universe is finite with a space boundary. This conclusion is reached by ruling out the possibility of an infinite universe or a universe which is finite with no boundary. In a finite universe, the centre of the universe can be located with reference to our home galaxy (The Milky Way) using the speed relative to the Cosmic Microwave Background (CMB) rest frame and Hubble's law. This places our home galaxy at a distance of approximately 26 million light years from the centre of the universe. Because we are making observations from a point relatively close to the centre of the universe, the universe appears to be isotropic and homogeneous but this is not the case. The CMB is coming from a source located within the event horizon of the universe. There is sufficient mass in the universe to create an event horizon at the Schwarzschild radius. Galaxies form over time due to the energy released by the expansion of space. Conservation of energy must consider total energy which is mass (+ve) plus energy (+ve) plus spacetime curvature (-ve) so that the total energy of the universe is always zero. The predominant position of galaxy formation moves over time from the centre of the universe towards the boundary so that today the majority of new galaxy formation is taking place beyond our horizon of observation at 14 billion light years.

Keywords: cosmology, dark energy, dark matter, evolution of the universe

Procedia PDF Downloads 129
8724 Thermophysical Properties of Glycine/L-Alanine in 1-Butyl-3-Methylimidazolium Bromide and in 1-Butyl-3-Methylimidazolium Chloride

Authors: Tarnveer Kaur

Abstract:

Amino acids, as fundamental structural units of peptides and proteins, have an important role in biological systems by affecting solubility, denaturation, and activity of biomolecules. A study of these effects on thermophysical properties of model compounds in the presence of electrolytes solutions provides information about solute-solvent and solute-solute interactions on biomolecules. Ionic liquids (ILs) as organic electrolytes and green solvents are composed of an organic cation and an inorganic anion, which are liquid at ambient conditions. In the past decade, extensive investigations showed that the use of ILs as reaction media for processes involving biologically relevant compounds is promising in view of their successful application in kinetic resolution, biocatalysis, biosynthesis, separation, and purification processes. The scope of this information is valuable to explore the interactions of amino acids in ILs. To reach this purpose, apparent molar volumes of glycine/L-alanine in aqueous solutions of 1-butyl-3-methylimidazolium bromide/chloride were determined from precise density measurements at temperatures T = (288.15-318.15) K and at atmospheric pressure. Positive values for all the studied amino acids indicate the dominance of hydrophilic-ionic interactions between amino acids and Ionic liquids. The effect of temperature on volumetric properties of glycine/L-alanine in solutions has been determined from the partial molar expansibility and second-order partial molar expansibility. Further, volumetric interaction parameters and hydration number have been calculated, which have been interpreted in terms of possible solute-solvent interactions.

Keywords: ILs, amino acids, volumetric properties, hydration numbers

Procedia PDF Downloads 155
8723 The Effects of Oxygen Partial Pressure to the Anti-Corrosion Layer in the Liquid Metal Coolant: A Density Functional Theory Simulation

Authors: Rui Tu, Yakui Bai, Huailin Li

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The lead-bismuth eutectic (LBE) alloy is a promising candidate of coolant in the fast neutron reactors and accelerator-driven systems (ADS) because of its good properties, such as low melting point, high neutron yields and high thermal conductivity. Although the corrosion of the structure materials caused by the liquid metal (LM) coolant is a challenge to the safe operating of a lead-bismuth eutectic nuclear reactor. Thermodynamic theories, experiential formulas and experimental data can be used for explaining the maintenance of the protective oxide layers on stainless steels under satisfaction oxygen concentration, but the atomic scale insights of such anti-corrosion mechanisms are little known. In the present work, the first-principles calculations are carried out to study the effects of oxygen partial pressure on the formation energies of the liquid metal coolant relevant impurity defects in the anti-corrosion oxide films on the surfaces of the structure materials. These approaches reveal the microscope mechanisms of the corrosion of the structure materials, especially for the influences from the oxygen partial pressure. The results are helpful for identifying a crucial oxygen concentration for corrosion control, which can ensure the systems to be operated safely under certain temperatures.

Keywords: oxygen partial pressure, liquid metal coolant, TDDFT, anti-corrosion layer, formation energy

Procedia PDF Downloads 115
8722 Uncloaking Priceless Pieces of Evidence: Psychotherapy with an Older New Zealand Man; Contributions to Understanding Hidden Historical Phenomena and the Trans-Generation Transmission of Silent and Un-Witnessed Trauma

Authors: Joanne M. Emmens

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This paper makes use of the case notes of a single psychoanalytically informed psychotherapy of a now 72-year-old man over a four-year period to explore the potential of qualitative data to be incorporated into a research methodology that can contribute theory and knowledge to the wider professional community involved in mental health care. The clinical material arising out of any psychoanalysis provides a potentially rich source of clinical data that could contribute valuably to our historical understanding of both individual and societal traumata. As psychoanalysis is primarily an investigation, it is argued that clinical case material is a rich source of qualitative data which has relevance for sociological and historical understandings and that it can potentially aluminate important ‘gaps’ and collective blind spots that manifest unconsciously and are a contributing factor in the transmission of trauma, silently across generations. By attending to this case material the hope is to illustrate the value of using a psychoanalytic centred methodology. It is argued that the study of individual defences and the manner in which they come into consciousness, allows an insight into group defences and the unconscious forces that contribute to the silencing or un-noticing of important sources (or originators) of mental suffering.

Keywords: dream furniture (Bion) and psychotic functioning, reverie, screen memories, selected fact

Procedia PDF Downloads 185
8721 Frames as Interests and Goals: The Case of MedTech Entrepreneurs' Capital Raising Strategies in Australia

Authors: Joelle Hawa, Michael Gilding

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The role of interest as a driver of action has been an on-going debate in the sociological sciences. This paper shows evidence as to how economic actors frame their environment in terms of interests and goals to take action. It introduces the concept of 'dynamic actor compass', a cognitive tool that is socially contingent and allows economic actors to navigate their environment, evaluate the level of alignment of interests and goals with other players, and decide whether or not they are willing to rely on, collaborate or partner with others in the field. The paper builds on Kaplan’s model of framing contests and integrates Max Weber’s interests, and ideas construct as well as Beckert’s concept of fictional expectations. The author illustrates this conceptual framework in the case of MedTech entrepreneurs’ capital raising activities in Australia. The study adopts a grounded theory methodology, running in-depth interviews with 24 MedTech entrepreneurs in order to examine their decision-making processes and actions to finance their innovation trajectory. The findings show that participants take into account material and ideal interests and goals that they impose adapt or negotiate with other actors in their environment. These interactions affect the way MedTech entrepreneurs perceive other funders in the field, influencing their capital raising strategies.

Keywords: expectations, financing innovation, frames, goals, interest-oriented action, managerial cognition

Procedia PDF Downloads 126
8720 Out of Hospital Cardiac Arrest in Kuala Lumpur: A Mixed Method Study on Incidence, Adherence to Protocol, and Issues

Authors: Mohd Said Nurumal, Sarah Sheikh Abdul Karim

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Information regarding out of hospital cardiac arrest incidence include outcome in Malaysia is limited and fragmented. This study aims to identify incidence and adherence to protocol of out of hospital cardiac arrest and also to explore the issues faced by the pre-hospital personnel in regards managing cardiac arrest victim in Kuala Lumpur, Malaysia. A mixed method approach combining the qualitative and quantitative study design was used. The 285 pre-hospital care data sheet of out of hospital cardiac arrest during the year of 2011 were examined by using checklists for identify the incidence and adherence to protocol. Nine semi-structured interviews and two focus group discussions were performed. For the incidence based on the overall out of hospital cardiac arrest cases that occurred in 2011 (n=285), the survival rates were 16.8%. For adherence to protocol, only 89 (41.8%) of the cases adhered to the given protocol and 124 did not adhere to such protocol. The qualitative information provided insight about the issues related to out of hospital cardiac arrest in every aspect. All the relevant qualitative data were merged into few categories relating issues that could affect the management of out of hospital cardiac arrest performed by pre-hospital care team. One of the essential elements in the out of hospital cardiac arrest handling by pre-hospital care is to ensure increase of survival rates and excellent outcomes by adhering to given protocols based on international standard benchmarks. Measures are needed to strengthen the quick activation of the pre-hospital care service, prompt bystander cardiopulmonary resuscitation, early defibrillation and timely advanced cardiac life support and also to tackle all the issues highlighted in qualitative results.

Keywords: pre-hospital care, out of hospital cardiac arrest, incidence, protocol, mixed method research

Procedia PDF Downloads 401
8719 Reconstructed Phase Space Features for Estimating Post Traumatic Stress Disorder

Authors: Andre Wittenborn, Jarek Krajewski

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Trauma-related sadness in speech can alter the voice in several ways. The generation of non-linear aerodynamic phenomena within the vocal tract is crucial when analyzing trauma-influenced speech production. They include non-laminar flow and formation of jets rather than well-behaved laminar flow aspects. Especially state-space reconstruction methods based on chaotic dynamics and fractal theory have been suggested to describe these aerodynamic turbulence-related phenomena of the speech production system. To extract the non-linear properties of the speech signal, we used the time delay embedding method to reconstruct from a scalar time series (reconstructed phase space, RPS). This approach results in the extraction of 7238 Features per .wav file (N= 47, 32 m, 15 f). The speech material was prompted by telling about autobiographical related sadness-inducing experiences (sampling rate 16 kHz, 8-bit resolution). After combining these features in a support vector machine based machine learning approach (leave-one-sample out validation), we achieved a correlation of r = .41 with the well-established, self-report ground truth measure (RATS) of post-traumatic stress disorder (PTSD).

Keywords: non-linear dynamics features, post traumatic stress disorder, reconstructed phase space, support vector machine

Procedia PDF Downloads 93
8718 Mapping Forest Biodiversity Using Remote Sensing and Field Data in the National Park of Tlemcen (Algeria)

Authors: Bencherif Kada

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In forest management practice, landscape and Mediterranean forest are never posed as linked objects. But sustainable forestry requires the valorization of the forest landscape and this aim involves assessing the spatial distribution of biodiversity by mapping forest landscaped units and subunits and by monitoring the environmental trends. This contribution aims to highlight, through object-oriented classifications, the landscaped biodiversity of the National Park of Tlemcen (Algeria). The methodology used is based on ground data and on the basic processing units of object-oriented classification that are segments, so-called image-objects, representing a relatively homogenous units on the ground. The classification of Landsat Enhanced Thematic Mapper plus (ETM+) imagery is performed on image objects, and not on pixels. Advantages of object-oriented classification are to make full use of meaningful statistic and texture calculation, uncorrelated shape information (e.g., length-to-width ratio, direction and area of an object, etc.) and topological features (neighbor, super-object, etc.), and the close relation between real-world objects and image objects. The results show that per object classification using the k-nearest neighbor’s method is more efficient than per pixel one. It permits to simplify the content of the image while preserving spectrally and spatially homogeneous types of land covers such as Aleppo pine stands, cork oak groves, mixed groves of cork oak, holm oak and zen oak, mixed groves of holm oak and thuja, water plan, dense and open shrub-lands of oaks, vegetable crops or orchard, herbaceous plants and bare soils. Texture attributes seem to provide no useful information while spatial attributes of shape, compactness seem to be performant for all the dominant features, such as pure stands of Aleppo pine and/or cork oak and bare soils. Landscaped sub-units are individualized while conserving the spatial information. Continuously dominant dense stands over a large area were formed into a single class, such as dense, fragmented stands with clear stands. Low shrublands formations and high wooded shrublands are well individualized but with some confusion with enclaves for the former. Overall, a visual evaluation of the classification shows that the classification reflects the actual spatial state of the study area at the landscape level.

Keywords: forest, oaks, remote sensing, biodiversity, shrublands

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