Search results for: shift strategy
5096 The Effects of Shift Work on Neurobehavioral Performance: A Meta Analysis
Authors: Thomas Vlasak, Tanja Dujlociv, Alfred Barth
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Shift work is an essential element of modern labor, ensuring ideal conditions of service for today’s economy and society. Despite the beneficial properties, its impact on the neurobehavioral performance of exposed subjects remains controversial. This meta-analysis aims to provide first summarizing the effects regarding the association between shift work exposure and different cognitive functions. A literature search was performed via the databases PubMed, PsyINFO, PsyARTICLES, MedLine, PsycNET and Scopus including eligible studies until December 2020 that compared shift workers with non-shift workers regarding neurobehavioral performance tests. A random-effects model was carried out using Hedge’s g as a meta-analytical effect size with a restricted likelihood estimator to summarize the mean differences between the exposure group and controls. The heterogeneity of effect sizes was addressed by a sensitivity analysis using funnel plots, egger’s tests, p-curve analysis, meta-regressions, and subgroup analysis. The meta-analysis included 18 studies resulting in a total sample of 18,802 participants and 37 effect sizes concerning six different neurobehavioral outcomes. The results showed significantly worse performance in shift workers compared to non-shift workers in the following cognitive functions with g (95% CI): processing speed 0.16 (0.02 - 0.30), working memory 0.28 (0.51 - 0.50), psychomotor vigilance 0.21 (0.05 - 0.37), cognitive control 0.86 (0.45 - 1.27) and visual attention 0.19 (0.11 - 0.26). Neither significant moderating effects of publication year or study quality nor significant subgroup differences regarding type of shift or type of profession were indicated for the cognitive outcomes. These are the first meta-analytical findings that associate shift work with decreased cognitive performance in processing speed, working memory, psychomotor vigilance, cognitive control, and visual attention. Further studies should focus on a more homogenous measurement of cognitive functions, a precise assessment of experience of shift work and occupation types which are underrepresented in the current literature (e.g., law enforcement). In occupations where shift work is fundamental (e.g., healthcare, industries, law enforcement), protective countermeasures should be promoted for workers.Keywords: meta-analysis, neurobehavioral performance, occupational psychology, shift work
Procedia PDF Downloads 1115095 Creating Shared Value: A Paradigm Shift from Corporate Social Responsibility to Creating Shared Value
Authors: Bolanle Deborah Motilewa, E.K. Rowland Worlu, Gbenga Mayowa Agboola, Marvellous Aghogho Chidinma Gberevbie
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Businesses operating in the modern business world are faced with varying challenges; amongst which is the need to ensure that they are performing their societal function of being responsible in the society in which they operate. This responsibility to society is generally termed as corporate social responsibility. For many years, the practice of corporate social responsibility (CSR) was solely philanthropic, where organizations gave ‘charity’ or ‘alms’ to society, without any link to the organization’s mission and objectives. However, there has arisen a shift in the application of CSR from an act of philanthropy to a strategy with a business model engaged in by organizations to create a win-win situation of performing their societal obligation, whilst simultaneously performing their economic obligation. In more recent times, the term has moved from CSR to creating shared value, which is simply corporate policies and practices that enhance the competitiveness of a business organization while simultaneously advancing social and economic conditions in the communities in which the company operates. Creating shared value has in more recent light found more meaning in underdeveloped countries, faced with deep societal challenges that businesses can solve whilst creating economic value. This study thus reviews literature on CSR, conceptualizing the shift to creating shared value and finally viewing its potential significance in Africa’s development.Keywords: africapitalism, corporate social responsibility, development, shared value
Procedia PDF Downloads 2835094 Pure and Mixed Nash Equilibria Domain of a Discrete Game Model with Dichotomous Strategy Space
Authors: A. S. Mousa, F. Shoman
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We present a discrete game theoretical model with homogeneous individuals who make simultaneous decisions. In this model the strategy space of all individuals is a discrete and dichotomous set which consists of two strategies. We fully characterize the coherent, split and mixed strategies that form Nash equilibria and we determine the corresponding Nash domains for all individuals. We find all strategic thresholds in which individuals can change their mind if small perturbations in the parameters of the model occurs.Keywords: coherent strategy, split strategy, pure strategy, mixed strategy, Nash equilibrium, game theory
Procedia PDF Downloads 1525093 Inclusive Education in Jordanian Double-Shift Schools: Attitudes of Teacher and Students
Authors: David Ross Cameron
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In an attempt to alleviate the educational planning problem, double-shift schools have been created throughout various regions in Jordan, namely communities closer to the Syrian border, where a large portion of the refugee population settled, allowing Jordanians to attend the morning-shift and Syrians to attend the afternoon-shift. Subsequently, overcrowded classrooms have added a significant amount of stress on school facilities and teacher capacities. Established national policies and the implementation of inclusive educational practices have been jeopardized. In particular, teachers’ and student’s attitudes of the importance of inclusive education provisions in the classroom have deteriorated. To have a more comprehensive understanding of the current situation and possible plan for intervention, a focus study was carried out at a double-shift Jordanian/Syrian girls’ public school in Irbid, Jordan. Interviews and surveys of 29 students with physical, learning, emotional and behavioral disabilities, 33 students without any special needs and nine teachers were included with a mixed-method social research approach to highlight the current attitudes that students and teachers held and factors that contributed to shaping their inclinations and beliefs of inclusive education.Keywords: capacity building, development, double-shift, Irbid, inclusive education, Jordan, pedagogy, planning, policy, refugee, special education, special needs, vulnerable population
Procedia PDF Downloads 2605092 The Role of Metacognitive Strategy Intervention through Dialogic Interaction on Listeners’ Level of Cognitive Load
Authors: Ali Babajanzade, Hossein Bozorgian
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Cognitive load plays an important role in learning in general and L2 listening comprehension in particular. This study is an attempt to investigate the effect of metacognitive strategy intervention through dialogic interaction (MSIDI) on L2 listeners’ cognitive load. A mixed-method design with 50 participants of male and female Iranian lower-intermediate learners between 20 to 25 years of age was used. An experimental group (n=25) received weekly interventions based on metacognitive strategy intervention through dialogic interaction for ten sessions. The second group, which was control (n=25), had the same listening samples with the regular procedure without a metacognitive intervention program in each session. The study used three different instruments: a) a modified version of the cognitive load questionnaire, b) digit span tests, and c) focused group interviews to investigate listeners’ level of cognitive load throughout the process. Results testified not only improvements in listening comprehension in MSIDI but a radical shift of cognitive load rate within this group. In other words, listeners experienced a lower level of cognitive load in MSIDI in comparison with their peers in the control group.Keywords: cognitive load theory, human mental functioning, metacognitive theory, listening comprehension, sociocultural theory
Procedia PDF Downloads 1515091 Representing a Methodology for Refinement of Strategic Objectives in Strategy Map Establishment: Combining Quality Function Deployment and Fuzzy Screening
Authors: Bijan Nahavandi, Navid Jafarinejad, Somayeh Mehrafzad
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Strategy maps represent the way of value creation in in each organization. Nowadays, implementation of strategy is the main concern for all organizations. Strategy map establishment is the start-up point of strategy implementation and this shows the critical importance of this concept. After some years past since emergence of strategy map, there are some shortcomings in its methodology that frequently quoted by many of researchers. One of these shortcomings is the shortage of a mechanism for refinement of objectives candidate for entrance to map. Organizations in practice have obsession and avidity to determine more number of objectives in strategy map. This study wants to represent a step by step approach to help obviate this problem using quality function deployment (QFD) as a helpful tool and fuzzy screening method. Finally, represented approach applies in a practical case and conclusions have been explained.Keywords: balanced scorecard, fuzzy screening, house of strategic objectives (HoSO), quality function deployment, strategy map
Procedia PDF Downloads 3565090 Dual Active Bridge Converter with Photovoltaic Arrays for DC Microgrids: Design and Analysis
Authors: Ahmed Atef, Mohamed Alhasheem, Eman Beshr
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In this paper, an enhanced DC microgrid design is proposed using the DAB converter as a conversion unit in order to harvest the maximum power from the PV array. Each connected DAB converter is controlled with an enhanced control strategy. The controller is based on the artificial intelligence (AI) technique to regulate the terminal PV voltage through the phase shift angle of each DAB converter. In this manner, no need for a Maximum Power Point Tracking (MPPT) unit to set the reference of the PV terminal voltage. This strategy overcomes the stability issues of the DC microgrid as the response of converters is superior compared to the conventional strategies. The proposed PV interface system is modelled and simulated using MATLAB/SIMULINK. The simulation results reveal an accurate and fast response of the proposed design in case of irradiance changes.Keywords: DC microgrid, DAB converter, parallel operation, artificial intelligence, fast response
Procedia PDF Downloads 7955089 Evaluation of PV Orientation Effect on Mismatch between Consumption Load and PV Power Profiles
Authors: Iyad M. Muslih, Yehya Abdellatif, Sara Qutishat
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Renewable energy and in particular solar photovoltaic energy is emerging as a reasonable power generation source. The intermittent and unpredictable nature of solar energy can represent a serious challenge to the utility grids, specifically at relatively high penetration. To minimize the impact of PV power systems on the grid, self-consumption is encouraged. Self-consumption can be improved by matching the PV power generation with the electrical load consumption profile. This study will focus in studying different load profiles and comparing them to typical solar PV power generation at the selected sites with the purpose of analyzing the mismatch in consumption load profile for different users; residential, commercial, and industrial versus the solar photovoltaic output generation. The PV array orientation can be adjusted to reduce the mismatch effects. The orientation shift produces a corresponding shift in the energy production curve. This shift has a little effect on the mismatch for residential loads due to the fact the peak load occurs at night due to lighting loads. This minor gain does not justify the power production loss associated with the orientation shift. The orientation shift for both commercial and industrial cases lead to valuable decrease in the mismatch effects. Such a design is worth considering for reducing grid penetration. Furthermore, the proposed orientation shift yielded better results during the summer time due to the extended daylight hours.Keywords: grid impact, HOMER, power mismatch, solar PV energy
Procedia PDF Downloads 6085088 Industrial Relations as Communication: The Strange Case of the FCA-UAW Agreement
Authors: Francesco Nespoli
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After having posed a theoretical framework combining framing theory and new rhetoric, the paper analyze the shift in communication both adopted by UAW and FCA during the negotiations in fall 2015. The paper argues that mistakes and adjustments played a determinant role respectively in the rejection of the first tentative agreement and in the ratification of the contract. The purpose of the paper is to set a new theoretical framework for the analysis of communication in industrial relations, by describing a narrative construction of reality from the perspective of the new rhetoric. The paper thus analyze all public text, speeches, tweets and Facebook posts by the union reading them as part of the narrative set by the organization condensed by the slogan 'it’s our time'. That narrative tried to gain consensus from the members matching the expectations due to the industry recovery after more than five years of workers' sacrifices. In doing so, the analysis points out a shift in the communication strategy of the union after the first rejection of a tentative agreement in 15 years. The findings suggest that, from the communication point of view, consultation in industrial relations can be conceived as a particular kind of political communication where identification with the audience through deliberate narrative may not be effective if it is not preceded by a listening campaign.Keywords: communication, consultation, automotive, FCA
Procedia PDF Downloads 1935087 Reading Strategy Awareness of English Major Students
Authors: Hsin-Yi Lien
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The study explored the role of metacognition in foreign language anxiety on a sample of 411 Taiwanese students of English as a Foreign Language. The reading strategy inventory was employed to evaluate the tertiary learners’ level of metacognitive awareness and a semi-structured background questionnaire was also used to examine the learners’ perceptions of their English proficiency and satisfaction of their current English learning. In addition, gender and academic level differences in employment of reading strategies were investigated. The results showed the frequency of reading strategy use increase slightly along with academic years and males and females actually employ different reading strategies. The EFL tertiary learners in the present study utilized cognitive strategies more frequently than metacognitive strategies or support strategies. Male students use metacognitive strategy more often while female students use cognitive and support strategy more frequently.Keywords: cognitive strategy, gender differences, metacognitive strategy, support strategy
Procedia PDF Downloads 4205086 Modelling Strategy Planning in Multi Business Companies
Authors: Gelareh Changizi, Mahsa Khajavi, Ladan Shahhosseini
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Corporate-level strategy, or simply ‘parent strategy’, is a topic that has received much attention since the very early days of the strategic planning field. Since the multi level enterprises have different sub enterprises which deal with different business environments, we cannot define the same strategic perspective for all of them. Therefore, the determination of a perspective to manage and deal with affiliates of such enterprises is the main challenge. The parent strategy in mother enterprises' level has been analyzed in this research. A case study has been carried to comprehensively describe the proposed model.Keywords: parent strategy, multi-business companies, performance evaluation, lifecycle
Procedia PDF Downloads 3755085 Prevalence of Shift Work Disorders among Mongolian Nurses
Authors: Davaakhuu Vandannyam, Amarsaikhan Dashtseren, Oyungoo Badamdorj
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Background: Shift work and extended working hours are increasing in many industries and organization's in the world. Over a 24 hour period, the circadian clock regulates sleep/wake patterns, body temperature, hormone levels, digestion and many other functions. Depending on the time of day or night, the human body is programmed for periods of wakefulness and sleep, high and low body temperature, high and low digestive activity and so on. Shift work is highly prevalent in industrialized societies (>20%) but, when it includes night work, it has pronounced negative effects on sleep, subjective and physiological sleepiness, performance, accident risk, as well as on health outcomes such as cardiovascular disease and certain forms of cancer. Method: In this cross-sectional field study, 634 shift work and day work nurses from a plant were involved, with participation rate of 100% (634 nurses). The general health questionnaire (GHQ-28) and RLS, ESS, ISI, FSS were used to evaluate the level of insomnia, sleepiness, fatigue and restless legs syndrome, respectively. Results: As a result of research on some indicators of health risks caused from work shift, it was proven that prevalence of restless legs syndrome was at 5.5% and 25.9% are in risk of becoming sick, 42.3% are in fatigue, 3.5% in high stage of insomnia and 27.4% are sleepy on duty. Insomnia of nurses mainly affected from long-hour shift, dissatisfaction, workload, lose of focus and use of coffee. There is sleepiness lies in the workplace due to number of shifts, unsatisfactory performance and emergency calls between shifts. It has been determined that risk of sickness influenced by number of shifts in a month and long hour shift, dissatisfaction and use of coffee and divisions are causing restless legs syndrome. Conclusions: Among the nurses, it was found that the prevalence of insomnia is 31.6%, sleepiness 27.4%, fatigue 42.3%, restless legs syndrome 35% and stress 25.9%. These factors of shift work affecting health tend to go up as working hours increase and more common among shift work nurses.Keywords: shiftwork, insomnia, sleepiness, restless
Procedia PDF Downloads 2565084 Defense Strategy: Perang Semesta Strategy as a Reliable National Security System of Indonesia
Authors: Erdianta S, Chastiti M. Wulolo, IDK Kerta Widana
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Perang Semesta strategy is a national security system used by Republic of Indonesia. It comes from local wisdom, cultural, and hereditary of Indonesia itself. This system involves all people and all nation resources, and it is early prepared by government and conducted totality, integratedly, directly, and continously to enforce a sovereignty of country, teritorial integrity and the safety of the whole nation from threats. This study uses a qualitative content analysis method by studying, recording, and analyzing government policy. The Perang Semesta strategy divided into main, backup, and supporting components. Every component has its function and responsibility in security perspective. So when an attack comes, all people of Indonesia will voluntary to defend the country. Perang Semesta strategy is a national security system which becomes the most reliable strategy toward geography and demography of Indonesia.Keywords: Indonesia, Perang Semesta strategy, national security, local wisdom
Procedia PDF Downloads 4645083 Mastering Digital Transformation with the Strategy Tandem Innovation Inside-Out/Outside-In: An Approach to Drive New Business Models, Services and Products in the Digital Age
Authors: S. N. Susenburger, D. Boecker
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In the age of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA), where digital transformation is challenging long standing traditional hardware and manufacturing companies, innovation needs a different methodology, strategy, mindset, and culture. What used to be a mindset of scaling per quantity is now shifting to orchestrating ecosystems, platform business models and service bundles. While large corporations are trying to mimic the nimbleness and versatile mindset of startups in the core of their digital strategies, they’re at the frontier of facing one of the largest organizational and cultural changes in history. This paper elaborates on how a manufacturing giant transformed its Corporate Information Technology (IT) to enable digital and Internet of Things (IoT) business while establishing the mindset and the approaches of the Innovation Inside-Out/Outside-In Strategy. It gives insights into the core elements of an innovation culture and the tactics and methodologies leveraged to support the cultural shift and transformation into an IoT company. This paper also outlines the core elements for an innovation culture and how the persona 'Connected Engineer' thrives in the digital innovation environment. Further, it explores how tapping domain-focused ecosystems in vibrant innovative cities can be used as a part of the strategy to facilitate partner co-innovation. Therefore, findings from several use cases, observations and surveys led to conclusion for the strategy tandem of Innovation Inside-Out/Outside-In. The findings indicate that it's crucial in which phases and maturity level the Innovation Inside-Out/Outside-In Strategy is activated: cultural aspects of the business and the regional ecosystem need to be considered, as well as cultural readiness from management and active contributors. The 'not invented here syndrome' is a barrier of large corporations that need to be addressed and managed to successfully drive partnerships, as well as embracing co-innovation and a mindset shifting away from physical products toward new business models, services, and IoT platforms. This paper elaborates on various methodologies and approaches tested in different countries and cultures, including the U.S., Brazil, Mexico, and Germany.Keywords: innovation management, innovation culture, innovation methodologies, digital transformation
Procedia PDF Downloads 1565082 Improving Learning and Teaching of Software Packages among Engineering Students
Authors: Sara Moridpour
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To meet emerging industry needs, engineering students must learn different software packages and enhance their computational skills. Traditionally, face-to-face is selected as the preferred approach to teaching software packages. Face-to-face tutorials and workshops provide an interactive environment for learning software packages where the students can communicate with the teacher and interact with other students, evaluate their skills, and receive feedback. However, COVID-19 significantly limited face-to-face learning and teaching activities at universities. Worldwide lockdowns and the shift to online and remote learning and teaching provided the opportunity to introduce different strategies to enhance the interaction among students and teachers in online and virtual environments and improve the learning and teaching of software packages in online and blended teaching methods. This paper introduces a blended strategy to teach engineering software packages to undergraduate students. This article evaluates the effectiveness of the proposed blended learning and teaching strategy in students’ learning by comparing the impact of face-to-face, online and the proposed blended environments on students’ software skills. The paper evaluates the students’ software skills and their software learning through an authentic assignment. According to the results, the proposed blended teaching strategy successfully improves the software learning experience among undergraduate engineering students.Keywords: teaching software packages, undergraduate students, blended learning and teaching, authentic assessment
Procedia PDF Downloads 1195081 Modern Problems: Solutions from the Prophetic Leadership Strategy
Authors: Sajjad Azeez
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The Leadership of prophet(PBUH) indicates the basic norms of leadership to the society to be lead in the best possible manner. The prophet (PBUH) manifests the world with Justice, equality, humanity, and respect. Because of his leadership strategy, the companions who had to be depicted in the history as uncivilised and ignorant people became someone who caught the eyes of the world. Therefore, it is need of the today to understand the strategy of prophetic leadership in order to construct a good and generous society. However, this paper discusses some of the modern problems which can be solved through implementing the prophetic leadership strategy. References for preparing this paper are taken mainly from the traditions of the prophet (PBUH)Keywords: prophet Muhammad PBUH, leadership strategy, modern problems, solutions
Procedia PDF Downloads 1685080 Numerical Simulation of Aeroelastic Influence Exerted by Kinematic and Geometrical Parameters on Oscillations' Frequencies and Phase Shift Angles in a Simulated Compressor of Gas Transmittal Unit
Authors: Liliia N. Butymova, Vladimir Y. Modorsky, Nikolai A. Shevelev
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Prediction of vibration processes in gas transmittal units (GTU) is an urgent problem. Despite numerous scientific publications on the problem of vibrations in general, there are not enough works concerning FSI-modeling interaction processes between several deformable blades in gas-dynamic flow. Since it is very difficult to solve the problem in full scope, with all factors considered, a unidirectional dynamic coupled 1FSI model is suggested for use at the first stage, which would include, from symmetry considerations, two blades, which might be considered as the first stage of solving more general bidirectional problem. ANSYS CFX programmed multi-processor was chosen as a numerical computation tool. The problem was solved on PNRPU high-capacity computer complex. At the first stage of the study, blades were believed oscillating with the same frequency, although oscillation phases could be equal and could be different. At that non-stationary gas-dynamic forces distribution over the blades surfaces is calculated in run of simulation experiment. Oscillations in the “gas — structure” dynamic system are assumed to increase if the resultant of these gas-dynamic forces is in-phase with blade oscillation, and phase shift (φ=0). Provided these oscillation occur with phase shift, then oscillations might increase or decrease, depending on the phase shift value. The most important results are as follows: the angle of phase shift in inter-blade oscillation and the gas-dynamic force depends on the flow velocity, the specific inter-blade gap, and the shaft rotation speed; a phase shift in oscillation of adjacent blades does not always correspond to phase shift of gas-dynamic forces affecting the blades. Thus, it was discovered, that asynchronous oscillation of blades might cause either attenuation or intensification of oscillation. It was revealed that clocking effect might depend not only on the mutual circumferential displacement of blade rows and the gap between the blades, but also on the blade dynamic deformation nature.Keywords: aeroelasticity, ANSYS CFX, oscillation, phase shift, clocking effect, vibrations
Procedia PDF Downloads 2715079 A3 Strategy Deployment: A Case Study Applied to a City Government Department for Healthcare in Brazil
Authors: Samuel Bonato, Cineia Santos, Roberta Leite, Carla Ten Caten
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This paper aims to apply the A3 strategy deployment in a local department for healthcare. As a literature review, it was evaluated articles related to the period 2009 - 2018, considering the key-words A3, healthcare, public services and strategy deployment. The methodology used was action research, involving all the actors inside the secretary, beginning with the top management and deploying it through meetings and evaluation conferences with the participation of all secretary coordination. As main results, it is possible to highlight the development of 8 A3, one as the "mother A3" and 7 as "son A3", each one related to each coordination. In each A3, past results, new goals, new projects to achieve these goals and control deadlines were defined and implemented to a management strategy. In addition to this result, this paper is planning to present the use of this A3 during 6 months in 2019.Keywords: A3 Strategy, strategy deployment, healthcare, Public services
Procedia PDF Downloads 1555078 Improving Students' Critical Thinking in Understanding Reading Material Through Bloom's Critical Thinking Questioning Strategy in English for Specific Purposes (ESP) Class
Authors: Hevriani Sevrika Mayuasti
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This research deals in improving college students’ critical thinking at English for Specific Purposes Subject. The strategy that is applied is Bloom’s Critical Thinking Questioning Strategy. The positive side of this strategy is that the given questions are developed based on Bloom’s taxonomy level. It is an action research because the researcher uses own class in doing this research. The processes of this research have been done from April to Mei 2014. There are two cycles and each cycle consists of two meetings. After doing the research, it is gotten that Bloom’s Critical Thinking Questioning Strategy improves college students’ critical thinking. It helps the students to build and elaborate their ideas. Hence, it increases students’ reading comprehension.Keywords: critical thinking, blooms’ critical thinking, questioning, strategy
Procedia PDF Downloads 6605077 A Detection Method of Faults in Railway Pantographs Based on Dynamic Phase Plots
Authors: G. Santamato, M. Solazzi, A. Frisoli
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Systems for detection of damages in railway pantographs effectively reduce the cost of maintenance and improve time scheduling. In this paper, we present an approach to design a monitoring tool fitting strong customer requirements such as portability and ease of use. Pantograph has been modeled to estimate its dynamical properties, since no data are available. With the aim to focus on suspensions health, a two Degrees of Freedom (DOF) scheme has been adopted. Parameters have been calculated by means of analytical dynamics. A Finite Element Method (FEM) modal analysis verified the former model with an acceptable error. The detection strategy seeks phase-plots topology alteration, induced by defects. In order to test the suitability of the method, leakage in the dashpot was simulated on the lumped model. Results are interesting because changes in phase plots are more appreciable than frequency-shift. Further calculations as well as experimental tests will support future developments of this smart strategy.Keywords: pantograph models, phase plots, structural health monitoring, damage detection
Procedia PDF Downloads 3655076 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting
Authors: Ifedapo Francis Awolowo
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The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance
Procedia PDF Downloads 3715075 Linguistic World Order in the 21st Century: Need of Alternative Linguistics
Authors: Shailendra Kumar Singh
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In the 21st century, we are living through extraordinary times as we are linguistically blessed to live through an era in which the each sociolinguistic example of living appears to be refreshingly new without any precedence of the past. The word `New Linguistic World Order’ is no longer just the intangible fascination but an indication of the emerging reality that we are living through a time in which the word ‘linguistic purism’ no longer invokes the sense of self categorization and self identification. The contemporary world of today is linguistically rewarding. This is a time in which the very existence of global, powerful and local needs to be revisited in the context of power shift, demographic shift, social psychological shift and technological shift. Hence, the old linguistic world view has to be challenged in the midst of 21st century. The first years of the 21st century have thus far been marked by the rise global economy, technological revolution and demographic shift, now we are witnessing linguistic shift which is leading towards forming a new linguistic world order. On the other hand, with rising powers of China and India in Asia in tandem the notion of alternative west is set to become a lot more interesting linguistically. It comes at a point when the world is moving towards inclusive globalization due to vanishing power corridor of the west and ascending geopolitical impact of emerging superpower and superpower in waiting. Now it is a reality that the western world no longer continues to rise – in fact, it will have more pressure to act in situation when the alternative west is looking for balanced globalization. It is more than likely that demographically strong languages of alternative west will be in advantageous position. The paper challenges our preconceptions about the nature of sociolinguistic nature of world in the 21st century. It investigates what a linguistic world is likely to be in the future in contrast to what was a linguistic world before 21st century. In particular, the paper tries to answer the following questions: (a) What will be the common linguistic thread across world? (b) How unprecedented transformations can be mapped linguistically? (c) Do we need alternative linguistics to define inclusive globalization as the linguistic reality of the contemporary world has already been reshaped by increasingly integrated world economy, linguistic revolution and alternative west? (d) In which ways these issues can be addressed holistically? (e) Why linguistic world order is changing dramatically? (f) Is it true that the linguistic world around is changing faster than we can even really cope? (g) Is it true that what is coming next is linguistically greater than ever? (h) Do we need to prepare ourselves with new theoretical strategies to address emerging sociolinguistic reality?Keywords: alternative linguistics, new linguistic world order, power shift, demographic shift, social psychological shift, technological shift
Procedia PDF Downloads 3395074 Derivative Usage, Ownership Structure, and Bank Value in European Countries
Authors: Chuang-Chang Chang, Keng-Yu Ho, Yu-Jen Hsiao, Hsin-Ni Yang
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Using a sample of detailed ownership data of 1,032 listed commercial bank observations in 30 European countries from 2004 to 2010, we explore what categories of shareholder are more likely to use derivatives and how different types of owners affect the bank value. We find that a shift in equity from bank investors to either non-financial companies or institutional investors have increase incentives to use derivatives. Moreover, we have significant evidence that a shift in equity from bank investors to either family or manager shareholders who attend derivative activities will decrease bank value. However, a shift in equity from bank investors to non-financial companies who use derivative instrument will increase the bank value. Our results are also robustness to address for the potential endogeneity problems.Keywords: derivative usage, ownership structure, bank value
Procedia PDF Downloads 3505073 CO₂ Conversion by Low-Temperature Fischer-Tropsch
Authors: Pauline Bredy, Yves Schuurman, David Farrusseng
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To fulfill climate objectives, the production of synthetic e-fuels using CO₂ as a raw material appears as part of the solution. In particular, Power-to-Liquid (PtL) concept combines CO₂ with hydrogen supplied from water electrolysis, powered by renewable sources, which is currently gaining interest as it allows the production of sustainable fossil-free liquid fuels. The proposed process discussed here is an upgrading of the well-known Fischer-Tropsch synthesis. The concept deals with two cascade reactions in one pot, with first the conversion of CO₂ into CO via the reverse water gas shift (RWGS) reaction, which is then followed by the Fischer-Tropsch Synthesis (FTS). Instead of using a Fe-based catalyst, which can carry out both reactions, we have chosen the strategy to decouple the two functions (RWGS and FT) on two different catalysts within the same reactor. The FTS shall shift the equilibrium of the RWGS reaction (which alone would be limited to 15-20% of conversion at 250°C) by converting the CO into hydrocarbons. This strategy shall enable optimization of the catalyst pair and thus lower the temperature of the reaction thanks to the equilibrium shift to gain selectivity in the liquid fraction. The challenge lies in maximizing the activity of the RWGS catalyst but also in the ability of the FT catalyst to be highly selective. Methane production is the main concern as the energetic barrier of CH₄ formation is generally lower than that of the RWGS reaction, so the goal will be to minimize methane selectivity. Here we report the study of different combinations of copper-based RWGS catalysts with different cobalt-based FTS catalysts. We investigated their behaviors under mild process conditions by the use of high-throughput experimentation. Our results show that at 250°C and 20 bars, Cobalt catalysts mainly act as methanation catalysts. Indeed, CH₄ selectivity never drops under 80% despite the addition of various protomers (Nb, K, Pt, Cu) on the catalyst and its coupling with active RWGS catalysts. However, we show that the activity of the RWGS catalyst has an impact and can lead to longer hydrocarbons chains selectivities (C₂⁺) of about 10%. We studied the influence of the reduction temperature on the activity and selectivity of the tandem catalyst system. Similar selectivity and conversion were obtained at reduction temperatures between 250-400°C. This leads to the question of the active phase of the cobalt catalysts, which is currently investigated by magnetic measurements and DRIFTS. Thus, in coupling it with a more selective FT catalyst, better results are expected. This was achieved using a cobalt/iron FTS catalyst. The CH₄ selectivity dropped to 62% at 265°C, 20 bars, and a GHSV of 2500ml/h/gcat. We propose that the conditions used for the cobalt catalysts could have generated this methanation because these catalysts are known to have their best performance around 210°C in classical FTS, whereas the iron catalysts are more flexible but are also known to have an RWGS activity.Keywords: cobalt-copper catalytic systems, CO₂-hydrogenation, Fischer-Tropsch synthesis, hydrocarbons, low-temperature process
Procedia PDF Downloads 635072 Language Learning Strategies of Chinese Students at Suan Sunandha Rajabhat University in Thailand
Authors: Gunniga Anugkakul, Suwaree Yordchim
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The objectives were to study language learning strategies (LLSs) employed by Chinese students, and the frequency of LLSs they used, and examine the relationship between the use of LLSs and gender. The Strategy Inventory for Language Learning (SILL) by Oxford was administered to thirty-six Chinese students at Suan Sunandha Rajabhat University in Thailand. The data obtained was analyzed using descriptive statistics and chi-square tests. Three useful findings were found on the use of LLSs reported by Chinese students. First, Chinese students used overall LLSs at a high level. Second, among the six strategy groups, Chinese students employed compensation strategy most frequently and memory strategy least frequently. Third, the research results also revealed that gender had significant effect on Chinese Student’s use of overall LLSs.Keywords: English language, language learning strategy, Chinese students, compensation strategy
Procedia PDF Downloads 6815071 Effect of Self-Questioning Strategy on the Improvement of Reading Comprehension of ESL Learners
Authors: Muhammad Hamza
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This research is based on the effect of self-questioning strategy on reading comprehension of second language learners at medium level. This research is conducted to find out the effects of self-questioning strategy and how self-questioning strategy helps English learners to improve their reading comprehension. In this research study the researcher has analyzed that how much self-questioning is effective in the field of learning second language and how much it helps second language learners to improve their reading comprehension. For this purpose, the researcher has studied different reading strategies, analyzed, collected data from certificate level class at NUML, Peshawar campus and then found out the effects of self-questioning strategy on reading comprehension of ESL learners. The researcher has randomly selected the participants from certificate class. The data was analyzed through pre-test and post-test and then in the final stage the results of both tests were compared. After the pre-test and post-test, the result of both pre-test and post-test indicated that if the learners start to use self-questioning strategy before reading a text, while reading a text and after reading a particular text there’ll be improvement in comprehension level of ESL learners. The present research has addressed the benefits of self-questioning strategy by taking two tests (pre and post-test).After the result of post-test it is revealed that the use of the self-questioning strategy has a significant effect on the readers’ comprehension thus, they can improve their reading comprehension by using self-questioning strategy.Keywords: strategy, self-questioning, comprehension, intermediate level ESL learner
Procedia PDF Downloads 705070 Bioactive Chemical Markers Based Strategy for Quality Control of Herbal Medicines
Authors: Zhenzhong Yang
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Herbal medicines are important supplements to chemical drugs and usually consist of a complex mixture of constituents. The current quality control strategy of herbal medicines is mainly based on chemical markers, which largely failed to owe to the markers, not reflecting the herbal medicines’ multiple mechanisms of action. Herein, a bioactive chemical markers based strategy was proposed and applied to the quality assessment and control of herbal medicines. This strategy mainly includes the comprehensive chemical characterization of herbal medicines, bioactive chemical markers identification, and related quantitative analysis methods development. As a proof-of-concept, this strategy was applied to a Panax notoginseng derived herbal medicine. The bioactive chemical markers based strategy offers a rational approach for quality assessment and control of herbal medicines.Keywords: bioactive chemical markers, herbal medicines, quality assessment, quality control
Procedia PDF Downloads 1825069 Personalized Email Marketing Strategy: A Reinforcement Learning Approach
Authors: Lei Zhang, Tingting Xu, Jun He, Zhenyu Yan
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Email marketing is one of the most important segments of online marketing. It has been proved to be the most effective way to acquire and retain customers. The email content is vital to customers. Different customers may have different familiarity with a product, so a successful marketing strategy must personalize email content based on individual customers’ product affinity. In this study, we build our personalized email marketing strategy with three types of emails: nurture, promotion, and conversion. Each type of email has a different influence on customers. We investigate this difference by analyzing customers’ open rates, click rates and opt-out rates. Feature importance from response models is also analyzed. The goal of the marketing strategy is to improve the click rate on conversion-type emails. To build the personalized strategy, we formulate the problem as a reinforcement learning problem and adopt a Q-learning algorithm with variations. The simulation results show that our model-based strategy outperforms the current marketer’s strategy.Keywords: email marketing, email content, reinforcement learning, machine learning, Q-learning
Procedia PDF Downloads 1985068 The Role of Language Strategy on International Survival of Firm: A Conceptual Framework from Resource Dependence Perspective
Authors: Sazzad Hossain Talukder
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Survival in the competitive international market with unforeseen environmental contingencies has always been a concern of the firms that led to adopting different strategies to deal with different situations. Language strategy is considered to enhance the international performance of a firm by organizing language diversity and fostering communications within and outside the firm. Yet there is a lack of theoretical attention or model development on the role of language strategy on firm international survival. From resource dependence perspective, the adoption of language strategy and its relationship with firm survival are determined by the firm´s capability to prevent dependency concentration and/or increase relative power on the external environment. However, the impact of language strategy on firm survival is complex and multifaceted as the strategy influence firm performance indirectly through communication, coordination, learning and value creation. The evidence of various types of language strategies and different forms of firm survival also bring in complexities to understand the effects of a language strategy on the international survival of a firm. Based on language literatures and resource dependence logic, certain propositions are developed to conceptualize the relationship between language strategy and firm international survival in this conceptual paper. For the purpose of this paper, a conceptual model is proposed to examine how different kinds of language strategy foster reduction of resource dependency that lead to firm international survival in respond to local responsiveness and global integration. In this proposed model, it is theorized that language strategy has a positive relationship with the international survival of the firm, as the strategy is likely to reduce external resource dependency and increase the ability to continue independent operations both in short and long term.Keywords: language strategy, language diversity, firm international survival, resource dependence logic
Procedia PDF Downloads 2865067 A Correlations Study on Nursing Staff's Shifts Systems, Workplace Fatigue, and Quality of Working Life
Authors: Jui Chen Wu, Ming Yi Hsu
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Background and Purpose: Shift work of nursing staff is inevitable in hospital to provide continuing medical care. However, shift work is considered as a health hazard that may cause physical and psychological problems. Serious workplace fatigue of nursing shift work might impact on family, social and work life, moreover, causes serious reduction of quality of medical care, or even malpractice. This study aims to explore relationships among nursing staff’s shift, workplace fatigue and quality of working life. Method: Structured questionnaires were used in this study to explore relationships among shift work, workplace fatigue and quality of working life in nursing staffs. We recruited 590 nursing staffs in different Community Teaching hospitals in Taiwan. Data analysed by descriptive statistics, single sample t-test, single factor analysis, Pearson correlation coefficient and hierarchical regression, etc. Results: The overall workplace fatigue score is 50.59 points. In further analysis, the score of personal burnout, work-related burnout, over-commitment and client-related burnout are 57.86, 53.83, 45.95 and 44.71. The basic attributes of nursing staff are significantly different from those of workplace fatigue with different ages, licenses, sleeping quality, self-conscious health status, number of care patients of chronic diseases and number of care people in the obstetric ward. The shift variables revealed no significant influence on workplace fatigue during the hierarchical regression analysis. About the analysis on nursing staff’s basic attributes and shift on the quality of working life, descriptive results show that the overall quality of working life of nursing staff is 3.23 points. Comparing the average score of the six aspects, the ranked average score are 3.47 (SD= .43) in interrelationship, 3.40 (SD= .46) in self-actualisation, 3.30 (SD= .40) in self-efficacy, 3.15 (SD= .38) in vocational concept, 3.07 (SD= .37) in work aspects, and 3.02 (SD= .56) in organization aspects. The basic attributes of nursing staff are significantly different from quality of working life in different marriage situations, education level, years of nursing work, occupation area, sleep quality, self-conscious health status and number of care in medical ward. There are significant differences between shift mode and shift rate with the quality of working life. The results of the hierarchical regression analysis reveal that one of the shifts variables 'shift mode' which does affect staff’s quality of working life. The workplace fatigue is negatively correlated with the quality of working life, and the over-commitment in the workplace fatigue is positively related to the vocational concept of the quality of working life. According to the regression analysis of nursing staff’s basic attributes, shift mode, workplace fatigue and quality of working life related shift, the results show that the workplace fatigue has a significant impact on nursing staff’s quality of working life. Conclusion: According to our study, shift work is correlated with workplace fatigue in nursing staffs. This results work as important reference for human resources management in hospitals to establishing a more positive and healthy work arrangement policy.Keywords: nursing staff, shift, workplace fatigue, quality of working life
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