Search results for: knowledge base
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 9084

Search results for: knowledge base

3234 Quality Service Standard of Food and Beverage Service Staff in Hotel

Authors: Thanasit Suksutdhi

Abstract:

This survey research aims to study the standard of service quality of food and beverage service staffs in hotel business by studying the service standard of three sample hotels, Siam Kempinski Hotel Bangkok, Four Seasons Resort Chiang Mai, and Banyan Tree Phuket. In order to find the international service standard of food and beverage service, triangular research, i.e. quantitative, qualitative, and survey were employed. In this research, questionnaires and in-depth interview were used for getting the information on the sequences and method of services. There were three parts of modified questionnaires to measure service quality and guest’s satisfaction including service facilities, attentiveness, responsibility, reliability, and circumspection. This study used sample random sampling to derive subjects with the return rate of the questionnaires was 70% or 280. Data were analyzed by SPSS to find arithmetic mean, SD, percentage, and comparison by t-test and One-way ANOVA. The results revealed that the service quality of the three hotels were in the international level which could create high satisfaction to the international customers. Recommendations for research implementations were to maintain the area of good service quality, and to improve some dimensions of service quality such as reliability. Training in service standard, product knowledge, and new technology for employees should be provided. Furthermore, in order to develop the service quality of the industry, training collaboration between hotel organization and educational institutions in food and beverage service should be considered.

Keywords: service standard, food and beverage department, sequence of service, service method

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3233 Bilingual Identities of Kuwaiti Students at Universities with EMI

Authors: Marta Tryzna, Shahd Al Shammari

Abstract:

Though Modern Standard Arabic (MSA) is the only official language in GCC states, including Kuwait, and traditionally the preferred vehicle for literacy in the Arab countries, recent studies in Qatar and the UAE observe a growing role of English, particularly in literacy and knowledge transmission contexts. The present study examines the attitudes to Arabic and English and the use of both languages in literacy-related domains based on a sample of bilingual Arabic-English undergraduates (N=522) at a private university with EMI in Kuwait. The results indicate that Arabic (Kuwaiti dialect) is associated with familial interactions, Arabic-English bilingualism predominates in interactions with classmates, friends, on social media and at work, while English is prevalent in literacy-related contexts such as reading books, magazines, or online material, domains traditionally associated with MSA. Attitudes towards Arabic and English are equally positive according to the majority of the respondents, who report being comfortable expressing themselves and projecting their identity in both languages. No statistically significant differences were found comparing the importance of Arabic and English in the sample. Future trends were identified based on high agreement on the importance of speaking English with children and low agreement on speaking only Arabic at home. The study corroborates recently observed trends in the GCC favoring bilingualism across personal, academic and professional domains, with English becoming the preferred language of literacy among young bilingual Kuwaitis.

Keywords: bilingual, English, Arabic, EMI, identity

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3232 Domain-Specific Languages Evaluation: A Literature Review and Experience Report

Authors: Sofia Meacham

Abstract:

In this abstract paper, the Domain-Specific Languages (DSL) evaluation will be presented based on existing literature and years of experience developing DSLs for several domains. The domains we worked on ranged from AI, business applications, and finances/accounting to health. In general, DSLs have been utilised in many domains to provide tailored and efficient solutions to address specific problems. Although they are a reputable method among highly technical circles and have also been used by non-technical experts with success, according to our knowledge, there isn’t a commonly accepted method for evaluating them. There are some methods that define criteria that are adaptations from the general software engineering quality criteria. Other literature focuses on the DSL usability aspect of evaluation and applies methods such as Human-Computer Interaction (HCI) and goal modeling. All these approaches are either hard to introduce, such as the goal modeling, or seem to ignore the domain-specific focus of the DSLs. From our experience, the DSLs have domain-specificity in their core, and consequently, the methods to evaluate them should also include domain-specific criteria in their core. The domain-specific criteria would require synergy between the domain experts and the DSL developers in the same way that DSLs cannot be developed without domain-experts involvement. Methods from agile and other software engineering practices, such as co-creation workshops, should be further emphasised and explored to facilitate this direction. Concluding, our latest experience and plans for DSLs evaluation will be presented and open for discussion.

Keywords: domain-specific languages, DSL evaluation, DSL usability, DSL quality metrics

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3231 Authority and Responsibility of Turkish Physical Education Teachers

Authors: Mufide Cotuk, Muslim Bakir

Abstract:

National education in Turkey aims to provide superior education opportunities to students in order to develop their intellectual abilities in accordance with contemporary pedagogy. Physical education (PE) plays an important role in this context. Various factors affect the quality and efficiency of the process of PE. Factors related to governance are crucially important, especially those of authority and responsibility. For educational institutions at high school level, the factors affecting authority and responsibility have not been clearly delineated. Therefore, the aim of this study was to examine authority and responsibility of PE teachers as the balance between them. The study sample consisted of 60 PE teachers (19 women, 41 men) at 57 high schools in Istanbul (65% state and 35% private institutions). All PE teachers completed the study questionnaire collecting demographic and institutional data as knowledge and attitudes regarding authority and responsibility issues. The determination of authority and responsibility of PE teachers has been grounded on the law for government officials, course-passing regulations, and school sports regulations. The PE teachers declared as the primary source of their authority and responsibility ‘school sports regulations’ (56,7% of PE teachers), ‘course-passing regulations’ (36,7% of PE teachers) and ‘the law for government officials’ (30,0% of PE teachers). The PE teachers mentioned that the school administration burdened them with additional responsibilities (58,3% of PE teachers). Such ‘additional’ responsibilities were primarily related to ‘disciplinary regulations’ (21,7% of PE teachers) and ‘maintenance of school order’ (16,0% of PE teachers). In conclusion, authority and responsibility of PE teachers were not well balanced. As authority issues were not clearly stated, ‘compulsory’ responsibilities increased causing this imbalance.

Keywords: authority, PE teacher, responsibility, sport management

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3230 Predictive Maintenance of Industrial Shredders: Efficient Operation through Real-Time Monitoring Using Statistical Machine Learning

Authors: Federico Pittino, Thomas Arnold

Abstract:

The shredding of waste materials is a key step in the recycling process towards the circular economy. Industrial shredders for waste processing operate in very harsh operating conditions, leading to the need for frequent maintenance of critical components. Maintenance optimization is particularly important also to increase the machine’s efficiency, thereby reducing the operational costs. In this work, a monitoring system has been developed and deployed on an industrial shredder located at a waste recycling plant in Austria. The machine has been monitored for one year, and methods for predictive maintenance have been developed for two key components: the cutting knives and the drive belt. The large amount of collected data is leveraged by statistical machine learning techniques, thereby not requiring very detailed knowledge of the machine or its live operating conditions. The results show that, despite the wide range of operating conditions, a reliable estimate of the optimal time for maintenance can be derived. Moreover, the trade-off between the cost of maintenance and the increase in power consumption due to the wear state of the monitored components of the machine is investigated. This work proves the benefits of real-time monitoring system for the efficient operation of industrial shredders.

Keywords: predictive maintenance, circular economy, industrial shredder, cost optimization, statistical machine learning

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3229 Verbal Prefix Selection in Old Japanese: A Corpus-Based Study

Authors: Zixi You

Abstract:

There are a number of verbal prefixes in Old Japanese. However, the selection or the compatibility of verbs and verbal prefixes is among the least investigated topics on Old Japanese language. Unlike other types of prefixes, verbal prefixes in dictionaries are more often than not listed with very brief information such as ‘unknown meaning’ or ‘rhythmic function only’. To fill in a part of this knowledge gap, this paper presents an exhaustive investigation based on the newly developed ‘Oxford Corpus of Old Japanese’ (OCOJ), which included nearly all existing resource of Old Japanese language, with detailed linguistics information in TEI-XML tags. In this paper, we propose the possibility that the following three prefixes, i-, sa-, ta- (with ta- being considered as a variation of sa-), are relevant to split intransitivity in Old Japanese, with evidence that unergative verbs favor i- and that unergative verbs favor sa-(ta-). This might be undermined by the fact that transitives are also found to follow i-. However, with several manifestations of split intransitivity in Old Japanese discussed, the behavior of transitives in verbal prefix selection is no longer as surprising as it may seem to be when one look at the selection of verbal prefix in isolation. It is possible that there are one or more features that played essential roles in determining the selection of i-, and the attested transitive verbs happen to have these features. The data suggest that this feature is a sense of ‘change’ of location or state involved in the event donated by the verb, which is a feature of typical unaccusatives. This is further discussed in the ‘affectedness’ hierarchy. The presentation of this paper, which includes a brief demonstration of the OCOJ, is expected to be of the interest of both specialists and general audiences.

Keywords: old Japanese, split intransitivity, unaccusatives, unergatives, verbal prefix selection

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3228 Procedure Model for Data-Driven Decision Support Regarding the Integration of Renewable Energies into Industrial Energy Management

Authors: M. Graus, K. Westhoff, X. Xu

Abstract:

The climate change causes a change in all aspects of society. While the expansion of renewable energies proceeds, industry could not be convinced based on general studies about the potential of demand side management to reinforce smart grid considerations in their operational business. In this article, a procedure model for a case-specific data-driven decision support for industrial energy management based on a holistic data analytics approach is presented. The model is executed on the example of the strategic decision problem, to integrate the aspect of renewable energies into industrial energy management. This question is induced due to considerations of changing the electricity contract model from a standard rate to volatile energy prices corresponding to the energy spot market which is increasingly more affected by renewable energies. The procedure model corresponds to a data analytics process consisting on a data model, analysis, simulation and optimization step. This procedure will help to quantify the potentials of sustainable production concepts based on the data from a factory. The model is validated with data from a printer in analogy to a simple production machine. The overall goal is to establish smart grid principles for industry via the transformation from knowledge-driven to data-driven decisions within manufacturing companies.

Keywords: data analytics, green production, industrial energy management, optimization, renewable energies, simulation

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3227 Identification and Characterization of Genes Expressed in Diseased Condition Silkworms (Bombyx mori): A Systematic Investigation

Authors: Siddharth Soni, Gourav Kumar Pandey, Sneha Kumari, Dev Mani Pandey, Koel Mukherjee

Abstract:

The silkworm Bombyx mori is a commercially important insect, but a major roadblock in silk production are silkworm diseases. Flacherie is one of the diseases of the silkworm, that affects the midgut of the 4th and 5th instar larvae and eventually makes them lethargic, stop feeding and finally result in their death. The concerned disease is a result of bacterial and viral infection and in some instances a combination of both. The present study aims to identify and study the expression level of genes in the flacherie condition. For the said work, total RNA was isolated from the infected larvae at their most probable infectious instar and cDNA was synthesized using Reverse Transcriptase PCR (RT-PCR). This cDNA was then used to amplify disease relalted genes whose expression levels were checked using quantitaive PCR (qPCR) using the double delta Ct method. Cry toxin receptors like APN and BtR-175, ROS mediator Dual Oxidase are few proteins whose genes were overexpressed. Interestingly, pattern recognition receptors (PRRs) C-type lectins' genes were found to be downregulated. The results explain about the strong expression of genes that can distinguish the concerned protein in the midgut of diseased silkworm and thereby aiding knowledge in the field of inhibitor designing research.

Keywords: Bombyx mori, flacherie disease, inhibitor designing, up and down regulation

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3226 Fractional, Component and Morphological Composition of Ambient Air Dust in the Areas of Mining Industry

Authors: S.V. Kleyn, S.Yu. Zagorodnov, А.А. Kokoulina

Abstract:

Technogenic emissions of the mining and processing complex are characterized by a high content of chemical components and solid dust particles. However, each industrial enterprise and the surrounding area have features that require refinement and parameterization. Numerous studies have shown the negative impact of fine dust PM10 and PM2.5 on the health, as well as the possibility of toxic components absorption, including heavy metals by dust particles. The target of the study was the quantitative assessment of the fractional and particle size composition of ambient air dust in the area of impact by primary magnesium production complex. Also, we tried to describe the morphology features of dust particles. Study methods. To identify the dust emission sources, the analysis of the production process has been carried out. The particulate composition of the emissions was measured using laser particle analyzer Microtrac S3500 (covered range of particle size is 20 nm to 2000 km). Particle morphology and the component composition were established by electron microscopy by scanning microscope of high resolution (magnification rate - 5 to 300 000 times) with X-ray fluorescence device S3400N ‘HITACHI’. The chemical composition was identified by X-ray analysis of the samples using an X-ray diffractometer XRD-700 ‘Shimadzu’. Determination of the dust pollution level was carried out using model calculations of emissions in the atmosphere dispersion. The calculations were verified by instrumental studies. Results of the study. The results demonstrated that the dust emissions of different technical processes are heterogeneous and fractional structure is complicated. The percentage of particle sizes up to 2.5 micrometres inclusive was ranged from 0.00 to 56.70%; particle sizes less than 10 microns inclusive – 0.00 - 85.60%; particle sizes greater than 10 microns - 14.40% -100.00%. During microscopy, the presence of nanoscale size particles has been detected. Studied dust particles are round, irregular, cubic and integral shapes. The composition of the dust includes magnesium, sodium, potassium, calcium, iron, chlorine. On the base of obtained results, it was performed the model calculations of dust emissions dispersion and establishment of the areas of fine dust РМ 10 and РМ 2.5 distribution. It was found that the dust emissions of fine powder fractions PM10 and PM2.5 are dispersed over large distances and beyond the border of the industrial site of the enterprise. The population living near the enterprise is exposed to the risk of diseases associated with dust exposure. Data are transferred to the economic entity to make decisions on the measures to minimize the risks. Exposure and risks indicators on the health are used to provide named patient health and preventive care to the citizens living in the area of negative impact of the facility.

Keywords: dust emissions, еxposure assessment, PM 10, PM 2.5

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3225 Social Studies Teachers’ Sustained, Collaborative Professional Development Centered Round Innovative Curriculum Materials

Authors: Cory Callahan

Abstract:

Here the author synthesizes findings and implications from two research studies that comprise a continuing line of inquiry into the potential of an innovative professional development program to help in-service teachers understand and implement a complex model of social studies instruction. The paper specifically explores the question: To what degree can a collaborative professional development program centered around innovative curriculum materials help social studies teachers understand and implement a powerful social studies approach? Findings suggest the teachers increasingly incorporated substantive thinking (i.e., second-order historical domain knowledge) into their respective practice and they facilitated students’ use of historical photographs as evidence to begin to answer a compelling question. The teachers also began to effectively support students’ abilities to make claims about the past. Implications include the foregrounding of high-quality questions during planning and the need for explicit guidance in the form of structures and procedures (i.e., scaffolds) to help teachers systematically review students’ work products. The work shared here may contribute to scholarship that posits explanations for why teacher-support is routinely ineffectual and suggests ways to provide substantive collaborative support for in-service social studies teachers.

Keywords: educative curriculum, social studies, professional development, lesson study

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3224 [Keynote] Implementation of Quality Control Procedures in Radiotherapy CT Simulator

Authors: B. Petrović, L. Rutonjski, M. Baucal, M. Teodorović, O. Čudić, B. Basarić

Abstract:

Purpose/Objective: Radiotherapy treatment planning requires use of CT simulator, in order to acquire CT images. The overall performance of CT simulator determines the quality of radiotherapy treatment plan, and at the end, the outcome of treatment for every single patient. Therefore, it is strongly advised by international recommendations, to set up a quality control procedures for every machine involved in radiotherapy treatment planning process, including the CT scanner/ simulator. The overall process requires number of tests, which are used on daily, weekly, monthly or yearly basis, depending on the feature tested. Materials/Methods: Two phantoms were used: a dedicated phantom CIRS 062QA, and a QA phantom obtained with the CT simulator. The examined CT simulator was Siemens Somatom Definition as Open, dedicated for radiation therapy treatment planning. The CT simulator has a built in software, which enables fast and simple evaluation of CT QA parameters, using the phantom provided with the CT simulator. On the other hand, recommendations contain additional test, which were done with the CIRS phantom. Also, legislation on ionizing radiation protection requires CT testing in defined periods of time. Taking into account the requirements of law, built in tests of a CT simulator, and international recommendations, the intitutional QC programme for CT imulator is defined, and implemented. Results: The CT simulator parameters evaluated through the study were following: CT number accuracy, field uniformity, complete CT to ED conversion curve, spatial and contrast resolution, image noise, slice thickness, and patient table stability.The following limits are established and implemented: CT number accuracy limits are +/- 5 HU of the value at the comissioning. Field uniformity: +/- 10 HU in selected ROIs. Complete CT to ED curve for each tube voltage must comply with the curve obtained at comissioning, with deviations of not more than 5%. Spatial and contrast resultion tests must comply with the tests obtained at comissioning, otherwise machine requires service. Result of image noise test must fall within the limit of 20% difference of the base value. Slice thickness must meet manufacturer specifications, and patient stability with longitudinal transfer of loaded table must not differ of more than 2mm vertical deviation. Conclusion: The implemented QA tests gave overall basic understanding of CT simulator functionality and its clinical effectiveness in radiation treatment planning. The legal requirement to the clinic is to set up it’s own QA programme, with minimum testing, but it remains user’s decision whether additional testing, as recommended by international organizations, will be implemented, so to improve the overall quality of radiation treatment planning procedure, as the CT image quality used for radiation treatment planning, influences the delineation of a tumor and calculation accuracy of treatment planning system, and finally delivery of radiation treatment to a patient.

Keywords: CT simulator, radiotherapy, quality control, QA programme

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3223 Development IoT System for Smart Maize Production in Nigeria

Authors: Oyenike M. Olanrewaju, Faith O. Echobu, Aderemi G. Adesoji, Emmy Danny Ajik, Joseph Nda Ndabula, Stephen Luka

Abstract:

Nutrients are required for any soil with which plants thrive to improve efficient growth and productivity. Amongst these nutrients required for proper plant productivity are nitrogen, phosphorus and potassium (NPK). Due to factors like leaching, nutrient uptake by plants, soil erosion and evaporation, these elements tend to be in low quantity and the need to replenish them arises. However, this replenishment of soil nutrients cannot be done without a timely soil test to enable farmers to know the amount of each element in short quantity and evaluate the amount required to be added. Though wet soil analysis is good, it comes with a lot of challenges ranging from soil test gargets availability to the technical knowledge of how to conduct such soil tests by the common farmer. In this research, an Internet of Things test kit was developed to fill in the gaps created by wet soil analysis. The kit comprises components that were used to measure Nitrogen, Phosphorous and potassium (N, P, K) soil content, soil temperature and soil moisture at a series of intervals. In this implementation, the fieldwork was carried out within 0.2 hectares of land divided into smaller plots. Nitrogen values from the three reps range from 14.8 – 15mg/kg, Phosphorous 20.2-21.4 mg/kg, and Potassium 50.2-53 mg/kg. This information with soil moisture information obtained enabled the farmers to make informed and precise decisions on fertilizer applications, and wastage was avoided.

Keywords: internet of things, soil Nutrients, test kit, soil temperature

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3222 Astronomical Panels of Measuring and Dividing Time in Ancient Egypt

Authors: Omnia Abd Elghany Zaki Mohamed Mahmoud

Abstract:

The ancient Egyptian used the stars to measure time or in a more precise sense as one of the astronomical means of measuring time. These methods differed throughout the historical ages. They began with simple observations of observing astronomical phenomena and watching them, such as observing the movements of the stars in the sky. The year, to know the days, nights, and other means used to help set the time when the sky overcast, and so the researcher tries through archaeological evidence to demonstrate the knowledge of the ancient Egyptian stars of heaven, and movements through the first pre-history. It is not believed that the astronomical information possessed by the Egyptian was limited, and simple, it was reaching a level of almost optimal in terms of importance, and the goal he wanted to reach the ancient Egyptian, and also help him to know the time, and the passage of time; which ended in finally trying to find a system of timing and calculation of time. It was noted that there were signs that the stellar creed was known, and prosperous, especially since the pre-family ages, and this is evident on the inscriptions that come back to that period. The Egyptian realized that some of the stars remain visible at night, The ancient Egyptian was familiar with the daily journey of the stars. This is what was adopted in many paragraphs of the texts of the pyramids, and its references to the rise of the deceased king of the heavenly world between the stars of the eternal sky. It was noted that the ancient Egyptian link between the doctrine of the star, it find that the public The lunar was known to the ancient Egyptian, and sang it for two years: and the stellar solar; but it was based on the appearance of the star Sirius, and this is the first means used to measure time, and know the calendar stars.

Keywords: archaeology, astronomical panels, ancient Egypt, Egyptian

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3221 Investigating Relationship between Use of Mobile Technologies and Employees’ Creativity

Authors: Leila Niroomand, Reza Rafigh

Abstract:

Nowadays, the world is going under a dramatic change from an industry-centered society to an information-centered one. In other words, we are experiencing a transition from real, physical world into a virtual one. Stepping into the information age and running an effective life within the information-centered society demands getting acquainted with characteristics peculiar to such society. Recently, new technologies such as telecommunication and mobile technologies have changed vehemently and accumulation of achievements and information has become so important and brought about changes in occupational structures. The intellectual structure of this day and age depends on deep attention to creative and knowledge-based human resource collaboration instead of merely functioning human resource. Present study scrutinizes the contribution of different dimensions of mobile technologies including perceived use, perceived enjoyment, continuance intention, confirmation and satisfaction to the creativity of personnel. The statistical population included infrastructure communications company employees totaling 2431 persons out of which 331 individuals were chosen as sample based on Morgan and Krejcie table. This research is descriptive and the questionnaire was used for data gathering and it was distributed among those who used telegram application. 228 questionnaires were analyzed by the researcher. Applying SPSS software, Pierson correlation coefficient was analyzed and it was found out that all dimensions of mobile technologies except satisfaction correlate with the creativity of employees.

Keywords: mobile technologies, continuance intention, perceived enjoyment, confirmation, satisfaction, creativity, perceived use

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3220 Gender Gap in Returns to Social Entrepreneurship

Authors: Saul Estrin, Ute Stephan, Suncica Vujic

Abstract:

Background and research question: Gender differences in pay are present at all organisational levels, including at the very top. One possible way for women to circumvent organizational norms and discrimination is to engage in entrepreneurship because, as CEOs of their own organizations, entrepreneurs largely determine their own pay. While commercial entrepreneurship plays an important role in job creation and economic growth, social entrepreneurship has come to prominence because of its promise of addressing societal challenges such as poverty, social exclusion, or environmental degradation through market-based rather than state-sponsored activities. This opens the research question whether social entrepreneurship might be a form of entrepreneurship in which the pay of men and women is the same, or at least more similar; that is to say there is little or no gender pay gap. If the gender gap in pay persists also at the top of social enterprises, what are the factors, which might explain these differences? Methodology: The Oaxaca-Blinder Decomposition (OBD) is the standard approach of decomposing the gender pay gap based on the linear regression model. The OBD divides the gender pay gap into the ‘explained’ part due to differences in labour market characteristics (education, work experience, tenure, etc.), and the ‘unexplained’ part due to differences in the returns to those characteristics. The latter part is often interpreted as ‘discrimination’. There are two issues with this approach. (i) In many countries there is a notable convergence in labour market characteristics across genders; hence the OBD method is no longer revealing, since the largest portion of the gap remains ‘unexplained’. (ii) Adding covariates to a base model sequentially either to test a particular coefficient’s ‘robustness’ or to account for the ‘effects’ on this coefficient of adding covariates might be problematic, due to sequence-sensitivity when added covariates are correlated. Gelbach’s decomposition (GD) addresses latter by using the omitted variables bias formula, which constructs a conditional decomposition thus accounting for sequence-sensitivity when added covariates are correlated. We use GD to decompose the differences in gaps of pay (annual and hourly salary), size of the organisation (revenues), effort (weekly hours of work), and sources of finances (fees and sales, grants and donations, microfinance and loans, and investors’ capital) between men and women leading social enterprises. Database: Our empirical work is made possible by our collection of a unique dataset using respondent driven sampling (RDS) methods to address the problem that there is as yet no information on the underlying population of social entrepreneurs. The countries that we focus on are the United Kingdom, Spain, Romania and Hungary. Findings and recommendations: We confirm the existence of a gender pay gap between men and women leading social enterprises. This gap can be explained by differences in the accumulation of human capital, psychological and social factors, as well as cross-country differences. The results of this study contribute to a more rounded perspective, highlighting that although social entrepreneurship may be a highly satisfying occupation, it also perpetuates gender pay inequalities.

Keywords: Gelbach’s decomposition, gender gap, returns to social entrepreneurship, values and preferences

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3219 Discovering New Organic Materials through Computational Methods

Authors: Lucas Viani, Benedetta Mennucci, Soo Young Park, Johannes Gierschner

Abstract:

Organic semiconductors have attracted the attention of the scientific community in the past decades due to their unique physicochemical properties, allowing new designs and alternative device fabrication methods. Until today, organic electronic devices are largely based on conjugated polymers mainly due to their easy processability. In the recent years, due to moderate ET and CT efficiencies and the ill-defined nature of polymeric systems the focus has been shifting to small conjugated molecules with well-defined chemical structure, easier control of intermolecular packing, and enhanced CT and ET properties. It has led to the synthesis of new small molecules, followed by the growth of their crystalline structure and ultimately by the device preparation. This workflow is commonly followed without a clear knowledge of the ET and CT properties related mainly to the macroscopic systems, which may lead to financial and time losses, since not all materials will deliver the properties and efficiencies demanded by the current standards. In this work, we present a theoretical workflow designed to predict the key properties of ET of these new materials prior synthesis, thus speeding up the discovery of new promising materials. It is based on quantum mechanical, hybrid, and classical methodologies, starting from a single molecule structure, finishing with the prediction of its packing structure, and prediction of properties of interest such as static and averaged excitonic couplings, and exciton diffusion length.

Keywords: organic semiconductor, organic crystals, energy transport, excitonic couplings

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3218 Intergenerational Technology Learning in the Family

Authors: Chih-Chun Wu

Abstract:

Learning information and communication technologies (ICT) helps people survive in current society. For the internet generation also referred as digital natives, learning new technology is like breathing; however, for the elder generations also called digital immigrants, including parents and grandparents, learning new technology could be challenged and frustrated. While majority research focused on the effects of elders’ ICT learning, less attention was paid to the help that the elders got from their other family members while learning ICT. This study utilized the anonymous questionnaire to survey 3,749 undergraduates and demonstrated that families are great places for intergenerational technology learning to be carried out. Results from this study confirmed that in the family, the younger generation both helped set up technology products and educated the elder ones needed technology knowledge and skills. The family elder members in this study applied to those who lived under the same roof with relative relations. Results from this study revealed that 2,331 (62.2%) and 2,656 (70.8%) undergraduates revealed that they helped their family elder members set up and taught them how to use LINE respectively. In addition, 1,481 (49.1%) undergraduates helped their family elder members set up, and 2,222 (59.3%) taught them. When it came to Apps, 2,527 (67.4%) helped their family elder members download them, and 2,876 (76.7%) taught how to use them. As for search engine, 2,317 (61.8%) undergraduates taught their family elders. Furthermore, 3,118 (83.2%), 2,639 (70.4%) and 2,004 (53.7%) undergraduates illustrated that they taught their family elder members smartphones, computers and tablets respectively. Meanwhile, only 904 (24.2%) undergraduates taught their family elders how to make a doctor appointment online. This study suggests to making good use of intergenerational technology learning in the family, since it increases family elders’ technology capital, and thus strengthens our country’s human capital and competitiveness.

Keywords: intergenerational technology learning, adult technology learning, family technology learning, ICT learning

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3217 How Context and Problem Based Learning Effects Students Behaviors in Teaching Thermodynamics

Authors: Mukadder Baran, Mustafa Sözbilir

Abstract:

The purpose of this paper is to investigate the applicabillity of the Context- and Problem-Based Learning (CPBL) in general chemistry course to the subject of “Thermodynamics” but also the influence of CPBL on students’ achievement, retention of knowledge, their interest, attitudes, motivation and problem-solving skills. The study group included 13 freshman students who were selected with the sampling method appropriate to the purpose among those taking the course of General Chemistry within the Program of Medical Laboratory Techniques at Hakkari University. The application was carried out in the Spring Term of the academic year of 2012-2013. As the data collection tool, Lesson Observation form were used. In the light of the observations held, it was revealed that CPBL increased the students’ intragroup and intergroup communication skills as well as their self-confidence and developed their skills in time management, presentation, reporting, and technology use; and that they were able to relate chemistry to daily life. Depending on these findings, it could be suggested that the area of use of CPBL be widened; that seminars related to constructive methods be organized for teachers. In this way, it is believed that students will not be passive in the group any longer. In addition, it was concluded that in order to avoid the negative effects of the socio-cultural structure on the education system, research should be conducted in places where there is socio-cultural obstacles, and appropriate solutions should be suggested and put into practice.

Keywords: chemistry, education, science, context-based learning

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3216 Methods of Livable Goal-Oriented Master Urban Design: A Case Study on Zibo City

Authors: Xiaoping Zhang, Fengying Yan

Abstract:

The implementation of the 'Urban Design Management Measures' requires that the master urban design should aim at creating a livable urban space. However, to our best knowledge, the existing researches and practices of master urban design not only focus less on the livable space but also face a number of problems such as paying more attention to the image of the city, ignoring the people-oriented and lacking dynamic continuity. In order to make the master urban design can better guide the construction of city. Firstly, the paper proposes the livable city hierarchy system to meet the needs of different groups of people and then constructs the framework of livable goal-oriented master urban design based on the theory of livable content and the ideological origin of people-oriented. Secondly, the paper takes the master urban design practice of Zibo as a sample and puts forward the design strategy of strengthening the pattern, improve the quality of space, shape the feature, and establish a series of action plans based on the strategy of urban space development. Finally, the paper explores the method system of livable goal-oriented master urban design from the aspects of safety pattern, morphology pattern, neighborhood scale, open space, street space, public interface, style feature, public participation and action plans.

Keywords: livable, master urban design, public participation, zibo city

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3215 Making New Theoretical Insights into Violence: The Temporal and Spatial Relevance of Blood Spatter Crime Scene Investigations

Authors: Simone Jane Dennis

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This paper leverages the spatial and temporal investigative strategy utilized by crime scene investigators – blood spatter work– to engage with the real and metaphorical memorialization of blood-soaked places. It uses this key trope with phenomenological sensibility, to trace the physical and temporal movement of blood outbound from the human body to sites beyond. Working backward, as crime scene investigators do, this paper traces the importance of both space and time and their confluence, to developing a comprehensive theory of violence. To do this work, the paper engages a range of geo-violent scales, from murder scenes to genocides, to both engage an extraordinarily replete literature of bloodshed across history and to move beyond analyses of how significance is assigned to the sites in which blood comes to rest to instead consider the importance of space and time to the structure of violence itself. It is in this regard that the kind of investigative work upon which blood spatter analysis depends is crucial: it engages time and space in reverse to understand the microscopic relations between bodies, places, and numerous (biological, clock, and seasonal) temporalities. Considering the circumstances under which blood escaped a body, the details of its destination in place, and the temporal circumstances of corporal departure, is crucial to making new knowledge about the peculiar temporality and spatiality of violence itself.

Keywords: blood, crime scenes, temporality, violence

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3214 Effectiveness of Cranberry Ingesting for Prevention of Urinary Tract Infection: A Systematic Review and Meta-Analysis of Randomized Controlled Trials

Authors: Yu-Chieh Huang, Pei-Shih Chen, Tao-Hsin Tung

Abstract:

Background: Urinary tract infection is the most common bacterial infection to our best knowledge. Objective: This study is to investigate whether cranberry ingesting could improve the urinary tract infection. Methods: We searched the PubMed and Cochrane Library for relevant randomized controlled trials without language limitations between 9 March 1994 and June 30, 2017, with a priori defined inclusion and exclusion criteria. The search terms included (cranberry OR Vaccinium macrocarpon OR Vaccinium oxy-coccus OR Vaccinium microcarpum OR Vaccinium erythrocarpum OR Vaccinium) AND (urinary tract infection OR bacteriuria OR pyuria) AND (effect OR effective-ness OR efficacy) AND (random OR randomized). Results: There were 26 studies met the selection criteria included among 4709 eligible participants. We analyzed all trials in meta-analysis. The random-effects pooled risk ratio (RR) for the group using cranberry versus using placebo was 0.75; 95%CI[0.63, 0.880]; p-value=0.0002) and heterogeneity was 56%. Furthermore, we divided the subjects into different subgroup to analysis. Ingesting cranberry seemed to be more effective in some subgroups, including the patients with recurrent UTI (RR, 0.71; 95%CI[0.54,0.93]; p-value=0.002) (I²= 65%) and female population (RR, 0.73, 95%CI[0.58,0.92]; p-value=0.002) (I²= 59%). The prevention effect was not different between cranberry and trimethoprim (RR, 1.25, 95%CI[0.67, 2.33]; p-value=0.49) (I²= 68%). No matter the forms of cranberry were capsules or juice, the efficacy was useful. Conclusions: It is showed that cranberry ingesting is usefully associated with prevention UTI. There are more effective in prevention of UTI in some groups.

Keywords: cranberry, effectiveness, prevention, urinary tract infect

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3213 A Study of Police Culture Themes Towards the Public Among South African Police Service

Authors: Nkosingiphile M. Mbhele, Jean Steyn

Abstract:

A focus group discussion was implemented, which comprised of senior South African Police Service managers and police academics in South Africa. The measurement of solidarity, isolation, and cynicism among functional South African Police Service officials and a thirty-item questionnaire came about by reviewing the literature. This research uses a survey format to assess the police culture theme of solidarity, isolation, and cynicism among South African Police Service officers in 9 South African provinces. Although a survey format is used in research, it engages in a quasi-experimental pre-test/post-test repeated measures research (longitudinal) design. Although there are differences among South African Police Service police (SAPS) officers, overall, there are signs of solidarity, isolation, and cynicism among SAPS members. Attitudes of solidarity, isolation, and cynicism are present among most police officials and have been presented from the start of training and held, maintained, or strengthened for the next years of their SAPS careers. This issue is problematic to society with regard to community-orientated policing since they have to interact with the members of the community. To author’s best knowledge, longitudinal studies of police culture are rare to find; not much has been researched on this topic. However, this paper offers to bridge that gap by providing answers to longitudinal police attitudes towards the public within the police culture themes of isolation and cynicism attitudes.

Keywords: South African police service, police culture, solidarity, isolation, cynicism, public

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3212 Coastal Foodscapes as Nature-Based Coastal Regeneration Systems

Authors: Gulce Kanturer Yasar, Hayriye Esbah Tuncay

Abstract:

Cultivated food production systems have coexisted harmoniously with nature for thousands of years through ancient techniques. Based on this experience, experimentation, and discovery, these culturally embedded methods have evolved to sustain food production, restore ecosystems, and harmoniously adapt to nature. In this era, as we seek solutions to food security challenges, enhancing and repairing our food production systems is crucial, making them more resilient to future disasters without harming the ecosystem. Instead of unsustainable conventional systems with ongoing destructive effects, we must investigate innovative and restorative production systems that integrate ancient wisdom and technology. Whether we consider agricultural fields, pastures, forests, coastal wetland ecosystems, or lagoons, it is crucial to harness the potential of these natural resources in addressing future global challenges, fostering both socio-economic resilience and ecological sustainability through strategic organization for food production. When thoughtfully designed and managed, marine-based food production has the potential to function as a living infrastructure system that addresses social and environmental challenges despite its known adverse impacts on the environment and local economies. These areas are also stages of daily life, vibrant hubs where local culture is produced and shared, contributing to the distinctive rural character of coastal settlements and exhibiting numerous spatial expressions of public nature. When we consider the history of humanity, indigenous communities have engaged in these sustainable production practices that provide goods for food, trade, culture, and the environment for many ages. Ecosystem restoration and socio-economic resilience can be achieved by combining production techniques based on ecological knowledge developed by indigenous societies with modern technologies. Coastal lagoons are highly productive coastal features that provide various natural services and societal values. They are especially vulnerable to severe physical, ecological, and social impacts of changing, challenging global conditions because of their placement within the coastal landscape. Coastal lagoons are crucial in sustaining fisheries productivity, providing storm protection, supporting tourism, and offering other natural services that hold significant value for society. Although there is considerable literature on the physical and ecological dimensions of lagoons, much less literature focuses on their economic and social values. This study will discuss the possibilities of coastal lagoons to achieve both ecologically sustainable and socio-economically resilient while maintaining their productivity by combining local techniques and modern technologies. The case study will present Turkey’s traditional aquaculture method, "Dalyans," predominantly operated by small-scale farmers in coastal lagoons. Due to human, ecological, and economic factors, dalyans are losing their landscape characteristics and efficiency. These 1000-year-old ancient techniques, rooted in centuries of traditional and agroecological knowledge, are under threat of tourism, urbanization, and unsustainable agricultural practices. Thus, Dalyans have diminished from 29 to approximately 4-5 active Dalyans. To deal with the adverse socio-economic and ecological consequences on Turkey's coastal areas, conserving Dalyans by protecting their indigenous practices while incorporating contemporary methods is essential. This study seeks to generate scenarios that envision the potential ways protection and development can manifest within case study areas.

Keywords: coastal foodscape, lagoon aquaculture, regenerative food systems, watershed food networks

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3211 Partnerships between Public Administration and Private Social Investment for Territorial Development: Lessons after 15 Brazilian Cases

Authors: Graziela D. de Azevedo, Livia M. Pagotto, Mario P. Monzoni, Neto

Abstract:

This article aims to discuss partnerships between public administration and private social investment aimed at territorial development. There has been some approximation in Brazil from private social investors with initiatives aiming at territorial development policies in highly vulnerable territories or in places where the business sector operates. This represents this paper’s major justification: on the advance of academic debate about how businesses, institutes, and foundations have been working alongside local governments, taking the territory as the reference for joint action. The research was based on the literature on governance and territorial development and adopted a mixed iterative approach (inductive and deductive) through an interpretative lens so as to develop an analysis structure that complements and expands knowledge about the contribution of public policies and private social investments for territorial development in Brazil. The analysis of 15 cases based on three distinct blocks (territorial development plans, articulation for education, and thematic approaches) has made it possible to identify common elements regarding the motivations of partnerships, the specific needs of the actors involved, and the priority drivers for stimulating development. Findings include discussion on the leading role of territories in their development paths, on the institutionalization and strengthening of capacities, and on long-term perspectives in development strategies.

Keywords: private social investment, public administration, territorial governance, territorial development

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3210 A Transformer-Based Question Answering Framework for Software Contract Risk Assessment

Authors: Qisheng Hu, Jianglei Han, Yue Yang, My Hoa Ha

Abstract:

When a company is considering purchasing software for commercial use, contract risk assessment is critical to identify risks to mitigate the potential adverse business impact, e.g., security, financial and regulatory risks. Contract risk assessment requires reviewers with specialized knowledge and time to evaluate the legal documents manually. Specifically, validating contracts for a software vendor requires the following steps: manual screening, interpreting legal documents, and extracting risk-prone segments. To automate the process, we proposed a framework to assist legal contract document risk identification, leveraging pre-trained deep learning models and natural language processing techniques. Given a set of pre-defined risk evaluation problems, our framework utilizes the pre-trained transformer-based models for question-answering to identify risk-prone sections in a contract. Furthermore, the question-answering model encodes the concatenated question-contract text and predicts the start and end position for clause extraction. Due to the limited labelled dataset for training, we leveraged transfer learning by fine-tuning the models with the CUAD dataset to enhance the model. On a dataset comprising 287 contract documents and 2000 labelled samples, our best model achieved an F1 score of 0.687.

Keywords: contract risk assessment, NLP, transfer learning, question answering

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3209 Comparative Study of Traditional Classroom Learning and Distance Learning in Pakistan

Authors: Muhammad Afzal Malik

Abstract:

Traditional Learning & Distance based learning are the two systems prevailing in Pakistan. These systems affect the level of education standard. The purpose of this study was to compare the traditional classroom learning and distance learning in Pakistan: (a) To explore the effectiveness of the traditional to Distance learning in Pakistan; (b) To identify the factors that affect traditional and distance learning. This review found that, on average, students in traditional classroom conditions performed better than those receiving education in and distance learning. The difference between student outcomes for traditional Classroom and distance learning classes —measured as the difference between treatment and control means, divided by the pooled standard deviation— was larger in those studies contrasting conditions that blended elements of online and face-to-face instruction with conditions taught entirely face-to-face. This research was conducted to highlight the impact of distance learning education system on education standard. The education standards were institutional support, course development, learning process, student support, faculty support, evaluation and assessment. A well developed questionnaire was administered and distributed among 26 faculty members of GCET, H-9 and Virtual University of Pakistan from each. Data was analyzed through correlation and regression analysis. Results confirmed that there is a significant relationship and impact of DLE system on education standards. This will also provide baseline for future research. It will add value to the existing body of knowledge.

Keywords: distance learning education, higher education, education standards, student performance

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3208 Lean Commercialization: A New Dawn for Commercializing High Technologies

Authors: Saheed A. Gbadegeshin

Abstract:

Lean Commercialization (LC) is a transformation of new technologies and knowledge to products and services through application of lean/agile principle. This principle focuses on how resources can be minimized on development, manufacturing, and marketing new products/services, which can be accepted by customers. To understand how the LC has been employed by the technology-based companies, a case study approach was employed by interviewing the founders, observing their high technologies, and interviewing the commercialization experts. Two serial entrepreneurs were interviewed in 2012, and their commercialized technologies were monitored from 2012 till 2016. Some results were collected, but to validate the commercialization strategies of these entrepreneurs, four commercialization experts were interviewed in 2017. Initial results, observation notes, and experts’ opinions were analyzed qualitatively. The final findings showed that the entrepreneurs applied the LC unknowingly, and the experts were aware of the LC. Similarly, the entrepreneurs used the LC due to the financial constraints, and their need for success. Additionally, their commercialization practices revealed that LC appeared to be one of their commercialization strategies. Thus, their practices were analyzed, and a framework was developed. Furthermore, the experts noted that LC is a new dawn, which technologists and scientists need to consider for their high technology commercialization. This article contributes to the theory and practice of commercialization. Theoretically, the framework adds value to the commercialization discussion. And, practically the framework can be used by the technology entrepreneurs (technologists and scientists), technology-based enterprises, and technology entrepreneurship educators as a guide in their commercialization adventures.

Keywords: lean commercialization, high technologies, lean start-up, technology-based companies

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3207 Morphology, Qualitative, and Quantitative Elemental Analysis of Pheasant Eggshells in Thailand

Authors: Kalaya Sribuddhachart, Mayuree Pumipaiboon, Mayuva Youngsabanant-Areekijseree

Abstract:

The ultrastructure of 20 species of pheasant eggshells in Thailand, (Simese Fireback, Lophura diardi), (Silver Pheasant, Lophura nycthemera), (Kalij Pheasant, Lophura leucomelanos crawfurdii), (Kalij Pheasant, Lophura leucomelanos lineata), (Red Junglefowl, Gallus gallus spadiceus), (Crested Fireback, Lophura ignita rufa), (Green Peafowl, Pavo muticus), (Indian Peafowl, Pavo cristatus), (Grey Peacock Pheasant, Polyplectron bicalcaratum bicalcaratum), (Lesser Bornean Fireback, Lophura ignita ignita), (Green Junglefowl, Gallus varius), (Hume's Pheasant, Syrmaticus humiae humiae), (Himalayan Monal, Lophophorus impejanus), Golden Pheasant, Chrysolophus pictus, (Ring-Neck Pheasant, Phasianus sp.), (Reeves’s Pheasant, Syrmaticus reevesi), (Polish Chicken, Gallus sp.), (Brahma Chicken, Gallus sp.), (Yellow Golden Pheasant, Chrysolophus pictus luteus), and (Lady Amhersts Pheasant, Chrysolophus amherstiae) were studied by Secondary electron imaging (SEI) and Energy dispersive X-ray analysis (EDX) detectors of scanning electron microscope. Generally, all pheasant eggshells showed 3 layers of cuticle, palisade, and mammillary. The total thickness was ranging from 190.28±5.94-838.96±16.31µm. The palisade layer is the most thickness layer following by mammillary and cuticle layers. The palisade layer in all pheasant eggshells consisted of numerous vesicle holes that were firmly forming as network thorough the layer. The vesicle holes in all pheasant eggshells had difference porosity ranging from 0.44±0.11-0.23±0.05 µm. While the mammillary layer was the most compact layer with a variable shape (broad-base V and U-shape) connect to shell membrane. Elemental analysis by of 20 specie eggshells showed 9 apparent elements including carbon (C), oxygen (O), calcium (Ca), phosphorous (P), sulfur (S), magnesium (Mg), silicon (Si), aluminum (Al), and copper (Cu) at the percentage of 28.90- 8.33%, 60.64-27.61%, 55.30-14.49%, 1.97-0.03%, 0.08-0.03%, 0.50-0.16%, 0.30-0.04%, 0.06-0.02%, and 2.67-1.73%, respectively. It was found that Ca, C, and O showed highest elemental compositions, which essential for pheasant embryonic development, mainly presented as composited structure of calcium carbonate (CaCO3) more than 97%. Meanwhile, Mg, S, Si, Al, and P were major inorganic constituents of the eggshells which directly related to an increase of the shell hardness. Finally, the percentage of heavy metal copper (Cu) has been observed in 4 eggshell species. There are Golden Pheasant (2.67±0.16%), Indian Peafowl (2.61±0.13%), Green Peafowl (1.97±0.74%), and Silver Pheasant (1.73±0.11%), respectively. A non-significant difference was found in the percentages of 9 elements in all pheasant eggshells. This study is useful to provide the information of biology and taxonomic of pheasant study in Thailand for conservation.

Keywords: pheasants eggshells, secondary electron imaging (SEI) and energy dispersive X-ray analysis (EDX), morphology, Thailand

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3206 A Clinical Audit on Screening Women with Subfertility Using Transvaginal Scan and Hysterosalpingo Contrast Sonography

Authors: Aarti M. Shetty, Estela Davoodi, Subrata Gangooly, Anita Rao-Coppisetty

Abstract:

Background: Testing Patency of Fallopian Tubes is among one of the several protocols for investigating Subfertile Couples. Both, Hysterosalpingogram (HSG) and Laparoscopy and dye test have been used as Tubal patency test for several years, with well-known limitation. Hysterosalpingo Contrast Sonography (HyCoSy) can be used as an alternative tool to HSG, to screen patency of Fallopian tubes, with an advantage of being non-ionising, and also, use of transvaginal scan to diagnose pelvic pathology. Aim: To determine the indication and analyse the performance of transvaginal scan and HyCoSy in Broomfield Hospital. Methods: We retrospectively analysed fertility workup of 282 women, who attended HyCoSy clinic at our institution from January 2015 to June 2016. An Audit proforma was designed, to aid data collection. Data was collected from patient notes and electronic records, which included patient demographics; age, parity, type of subfertility (primary or secondary), duration of subfertility, past medical history and base line investigation (hormone profile and semen analysis). Findings of the transvaginal scan, HyCoSy and Laparoscopy were also noted. Results: The most common indication for referral were as a part of primary fertility workup on couples who had failure to conceive despite intercourse for a year, other indication for referral were recurrent miscarriage, history of ectopic pregnancy, post reversal of sterilization(vasectomy and tuboplasty), Post Gynaecology surgery(Loop excision, cone biopsy) and amenorrhea. Basic Fertility workup showed 34% men had abnormal semen analysis. HyCoSy was successfully completed in 270 (95%) women using ExEm foam and Transvaginal Scan. Of the 270 patients, 535 tubes were examined in total. 495/535 (93%) tubes were reported as patent, 40/535 (7.5%) tubes were reported as blocked. A total of 17 (6.3%) patients required laparoscopy and dye test after HyCoSy. In these 17 patients, 32 tubes were examined under laparoscopy, and 21 tubes had findings similar to HyCoSy, with a concordance rate of 65%. In addition to this, 41 patients had some form of pelvic pathology (endometrial polyp, fibroid, cervical polyp, fibroid, bicornuate uterus) detected during transvaginal scan, who referred to corrective surgeries after attending HyCoSy Clinic. Conclusion: Our audit shows that HyCoSy and Transvaginal scan can be a reliable screening test for low risk women. Furthermore, it has competitive diagnostic accuracy to HSG in identifying tubal patency, with an additional advantage of screening for pelvic pathology. With addition of 3D Scan, pulse Doppler and other non-invasive imaging modality, HyCoSy may potentially replace Laparoscopy and chromopertubation in near future.

Keywords: hysterosalpingo contrast sonography (HyCoSy), transvaginal scan, tubal infertility, tubal patency test

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3205 The Effect of Book-Tax Conformity on Audit Quality: Evidence from Canada

Authors: Yosra Makni Fourati, Sana Masmoudi Mardassi

Abstract:

This paper investigates the effect of Book-tax conformity on audit quality regarding the proxies of audit fees, auditors’ industry specialization and audit report lag. Using a sample of Canadian firms listed on the Toronto Stock Exchange spanning the years 2006- 2016, we applied an Ordinary Least Squares (OLS) regression to test hypotheses of this research. The authors find that higher Book-tax conformity leads to lower audit fees. They also provide evidence that there is a negative association between Book-tax conformity and auditors’ industry specialization, whereas there is a positive association between Book-tax conformity and audit report lag. Overall, the findings are prominent to better understanding the effect of Book-tax conformity on audit quality and are relevant for academic researchers, practitioners, and regulators. As the paper investigates the relationship of Book-tax conformity and audit quality using a sample of Canadian firms, it brings original insights regarding the importance of audit fees and Book-tax conformity. In addition, it considers the role of auditor’s industry specialization in the relation between audit quality and Book-tax conformity by considering a sample listed on the Toronto Stock Exchange. This paper contributes to the existing literature by highlighting the Canadian setting, to our best knowledge. In addition, our results are prominent to the auditing literature as they introduce a different determinant of auditors’ industry specialization and audit report lag.

Keywords: audit fees, auditors' industry specialization, audit report lag, book-tax conformity

Procedia PDF Downloads 142