Search results for: fraud triangle theory

Authors: Francesco Venuti, Simona Alfiero

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The aim of this paper is to develop an empirical research on the nature and consequences of corporate governance on Eurozone Insurance Industry risk taking attitude. More particularly, we analyzed the effect of public ownership on risk taking with respect to privately held Insurance Companies. We also analyzed the effects on risk taking attitude of different degrees of ownership concentration, directors compensation, and the dimension/diversity of the Board of Directors. Our results provide quite strong evidence that, coherently with the Agency Theory, publicly traded insurance companies with more concentrated ownership are less risky than the corresponding privately held.

Keywords: agency theory, corporate governance, insurance companies, risk taking

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Authors: Parham Bakhtiari

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Frederic Chopin created numerous acclaimed piano compositions that have been both appreciated and analyzed by musicians starting from the Romantic Period. These compositions are still being played globally with specific privileges among pianists. This study examines particular elements within Chopin's piano works and how they can be interpreted and instructed to those who are not acquainted with his pieces. The theory suggests that particular melodic attributes can be found in Chopin's piano compositions. Therefore, various elements can be recognized, such as polyphonic textures, decorated phrases, themes and variations, inner patterns tuning, blending harmonics, and conflicting beats. These characteristics were discovered within theoretical analysis has identified many of Chopin's compositions. The aim of this study is to identify the musical characteristics of analyzable through music theory and demonstrate a distinctive pianistic polyphonic texture in Chopin's solo piano compositions.

Keywords: Chopin, piano, composition, polyphonic, texture

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Authors: Yilin Wang, Ayumi Goto

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Although most females will experience menopause due to social value habits of cultural factors, some Chinese women may lack the confidence to talk about the problems they are experiencing while going through menopause. Also, sometimes the inappropriateness of medical terminology leads to panic when women face the symptoms associated with menopause. On top of that, when women avoid discussing menopause as a topic, others are less likely to pay attention to the needs of menopausal women as their bodies change. This research will compare the experience of Chinese menopausal women and diasporic Chinese women's perceptions of menopause. A qualitative study will be conducted by collecting and analyzing experiences and perceptions to compare differences in women's perceptions of menopause, considering cultural and social factors. In addition, the study will gather information on the differences in the conceptualization of menopause between the Chinese and Canadian medical fields. Co-design sessions will be held to establish how to bring menopause to the attention of people other than women. Furthermore, a support network for menopause women will be created through these co-design sessions. It is hoped that this research will contribute to a proper understanding of menopause and provide support for Chinese women. This research is built upon feminist standpoint theory and inclusive design theory. The results of this study will be presented in this paper.

Keywords: menopause, feminist standpoint theory, Chinese national & diasporic women, inclusive design

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Authors: Ali M. Alsagheir

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Effective teaching is concerned to be one of the research fields of teaching, and its fundamental case is to reach the most successful ways that makes teaching fruitful. Undoubtedly, these methods are common factors between all parties who are concerned with the educational process such as instructors, directors, parents, and others. This study had aimed to recognize the cognitions of physical education supervisors and teachers for conceptions of effective teaching according to the interests theory. A questionnaire was used to collect data of the study; the sample contained 230 teachers and supervisors.The results were ended in: that the average of conceptions of effective teaching expressions for the sample of the study decreases at the progress through stages of teaching development in general. The study showed the absence of statistical indicator between teachers and supervisors at the core of both teaching principals and teaching tasks although the results showed that there are statistical indicators at the core of teaching achievements between supervisors and teachers in favor of supervisors. The study ended in to recommendations which can share in increasing the effectiveness of teaching such as: putting clear and specific standards for the effectiveness of teaching in which teacher's performance is based, constructing practical courses that focus on bringing on both supervisors and teachers with skills and strategies of effectiveness teaching, taking care of children achievement as an important factor and a strong indicator on effectiveness of teaching and learning.

Keywords: concerns theory, effective teaching, physical education, supervisors, teachers

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Authors: Natanya Meyer, Johann Landsberg

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Unemployment among the youth is a significant problem in South Africa. Large corporations and the public sector simply cannot create enough jobs. Too many youths in South Africa currently do not consider entrepreneurship as an option in order to become independent. Unlike the youth of the Netherlands, South African youth prefer to find employment in the public or private sector. The Netherlands has a much lower unemployment rate than South Africa and the Dutch are generally very entrepreneurial. From early on entrepreneurship is considered a desirable career option in the Netherlands. The purpose of this study was to determine whether there is a difference in the perceptions of some Dutch and South African students in terms of unemployment and entrepreneurship. Questionnaires were distributed to students at the North West University's Vaal Triangle campus in Vanderbijlpark in Gauteng, South Africa and the Technical University of Delft in the Netherlands. A descriptive statistical analysis approach was followed and the means for the independent questions were calculated. The results demonstrate that the Dutch students are not as concerned about unemployment after completion of their studies as this is not as significant a problem as it is in South Africa. Both groups had positive responses towards the posed questions, but the South African group felt more strongly about the issues. Both groups of students felt that there was a need for more practical entrepreneurship training. The South African education system should focus on practical entrepreneurship training from a young age.

Keywords: entrepreneurship development, entrepreneurship development programmes, entrepreneurship intention, Netherlands, South Africa, unemployment

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Authors: Sania Sana, Afnan Nasim, Usman Malik, Maroof Tahir

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The aim of this research is to scrutinize the interdependent relationship between terrorism and behavioral changes in the tourism activities in Pakistan with the moderating impact of a unique variable titled 'Financial Risk Tolerance'. The article looks at the inter-reliant relationship with the alleged political and economic aspects and behavioral changes in the tourists and the consumers by these variables over time. The researchers used many underlying theories like the catastrophe theory by (Svyantek, Deshon and Siler 1991), information integration theory (Anderson 1981, 1982) and prospect theory (Kahneman and Tversky 1979) to shape the study’s framework as per tourist decision making model. A sample of around 110 locals was used for this purpose and the data was gathered by convenience sampling. The responses were analyzed using regression analysis. The results exhibited how terrorism along with the influence of financial risk tolerance had inclined a behavioral shift in the travelling patterns and vacation destination choice of the local tourists. Lastly, the paper proposes a number of suggestive measures for the tourism industry and the legislative bodies to ensure the safety of travelers and to boost the tourist activities in the vacation industry of Pakistan.

Keywords: terrorism, tourism, financial risk tolerance, tourist decision-making, destination choice

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Authors: Ho-Won Jung, Donghun Lee, Hyung-Jin Kim

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Predictive analytics (data analysis) uses a subset of measurements (the features, predictor, or independent variable) to predict another measurement (the outcome, target, or dependent variable) on a single person or unit. It applies empirical methods in statistics, operations research, and machine learning to predict the future, or otherwise unknown events or outcome on a single or person or unit, based on patterns in data. Most analyses of metabolic syndrome are not predictive analytics but statistical explanatory studies that build a proposed model (theory building) and then validate metabolic syndrome predictors hypothesized (theory testing). A proposed theoretical model forms with causal hypotheses that specify how and why certain empirical phenomena occur. Predictive analytics and explanatory modeling have their own territories in analysis. However, predictive analytics can perform vital roles in explanatory studies, i.e., scientific activities such as theory building, theory testing, and relevance assessment. In the context, this study is to demonstrate how to use our predictive analytics to support theory building (i.e., hypothesis generation). For the purpose, this study utilized a big data predictive analytics platform TM based on a co-occurrence graph. The co-occurrence graph is depicted with nodes (e.g., items in a basket) and arcs (direct connections between two nodes), where items in a basket are fully connected. A cluster is a collection of fully connected items, where the specific group of items has co-occurred in several rows in a data set. Clusters can be ranked using importance metrics, such as node size (number of items), frequency, surprise (observed frequency vs. expected), among others. The size of a graph can be represented by the numbers of nodes and arcs. Since the size of a co-occurrence graph does not depend directly on the number of observations (transactions), huge amounts of transactions can be represented and processed efficiently. For a demonstration, a total of 13,254 metabolic syndrome training data is plugged into the analytics platform to generate rules (potential hypotheses). Each observation includes 31 predictors, for example, associated with sociodemographic, habits, and activities. Some are intentionally included to get predictive analytics insights on variable selection such as cancer examination, house type, and vaccination. The platform automatically generates plausible hypotheses (rules) without statistical modeling. Then the rules are validated with an external testing dataset including 4,090 observations. Results as a kind of inductive reasoning show potential hypotheses extracted as a set of association rules. Most statistical models generate just one estimated equation. On the other hand, a set of rules (many estimated equations from a statistical perspective) in this study may imply heterogeneity in a population (i.e., different subpopulations with unique features are aggregated). Next step of theory development, i.e., theory testing, statistically tests whether a proposed theoretical model is a plausible explanation of a phenomenon interested in. If hypotheses generated are tested statistically with several thousand observations, most of the variables will become significant as the p-values approach zero. Thus, theory validation needs statistical methods utilizing a part of observations such as bootstrap resampling with an appropriate sample size.

Keywords: explanatory modeling, metabolic syndrome, predictive analytics, theory building

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Authors: Kalinina Anastasiya, Pevnaya Mariya

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The authors present the results of research of educational and cultural habitat of international students at Ural Federal University, revealing problem zones in the organization of adaptation program in 2014-2015 as well as innovations in adaptation program for 2015-2016. The research is based on U-curve theory of culture shock and theory of human capital. The authors provide also the first results for all stakeholders of practically implemented pilot adaptation program for foreign students which was based on the human capital approach.

Keywords: adaptation, human capital, international students, student volunteering, social community, youth politics

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Authors: Ya-Ping Chang

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Starting from the early stages of pregnancy, parents begin to form hopes and dreams about the future of their child. They will think about the appearance and personality of their child and may even develop many expectations. The patient in this study experienced a successful pregnancy following multiple attempts at artificial insemination. However, due to arrested embryonic development, and based on the physician’s evaluation, a caesarean section was performed at week 25. However, the baby suffered from infections and subsequently died from multiple organ failures. This study collected and analyzed objective and subjective data through observation, interviews, recording, and interactions with the patient. The following nursing issues of the patient were identified: anxiety, anticipatory grief, and adjustment disorder. The psychology of caring as proposed in Watson’s theory was applied to address these nursing issues. Comprehensive and continuous care was provided to the patient on the basis of mutual trust and individual nursing guidelines in order to alleviate the patient’s anxiety, help her to cope with grief, and prepare her for the eventual death of her child. The author helped the patient to say goodbye to her child and accept the child’s death calmly, such that she had no regrets about the experience. This nursing experience may serve as a reference to nurses managing similar cases in the future.

Keywords: dying baby, mother, grief, Watson’s theory

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Authors: Dario Rajmilovich

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The tax system represents a multidisciplinary cosmos whose main purpose is to provide financial resources to the government of a given political jurisdiction in order to apply them to the public purposes outlined by that government. Not withstanding this basic external configuration of a finalistic order, its internal structure essentially responds to a series of principles or axes whose roots can be traced in the Old Testament (written Torah) and in oral sources (especially the KaBaLáh or Cábala compiled in the second century of the Common era in the book called "the Zóhar" (Book of Splendor) attributed to Rabi Shimón bar Iojái). The purpose of this work is to outline a general theory of taxation based on the biblical principles inherent to taxation and to project its effects in the configuration of a just tax system designated as "Virtuous Taxation".

Keywords: principles of taxation, kabaláh and taxation, old testament taxation, virtuous taxation

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Authors: Bahareh Yousefian, Laurel Smith Stvan

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Linguistic structures have two facades: form and meaning. These structures could have either literal meaning or figurative meaning (although it could also depend on the context in which that structure appears). The literal meaning is understandable more easily, but for the figurative meaning, a word or concept is understood from a different word or concept. In linguistic structures with a figurative meaning, it’s more difficult to relate their forms to the meanings than structures with literal meaning. In these cases, the relationship between form and figurative meaning could be studied from different perspectives. Various linguists have been curious about what happens in someone’s mind to understand figurative meaning through the forms; they have used different perspectives and theories to explain this process. It has been studied through cognitive linguistics as well, in which mind and mental activities are really important. In this viewpoint, meaning (in other words, conceptualization) is considered a mental process. In this descriptive-analytic study, 20 Persian compound nouns with figurative meanings have been collected from the Persian-language Moeen Encyclopedic Dictionary and other sources. Examples include [“Sofreh Xaneh”] (traditional restaurant) and [“Dast Yar”] (Assistant). These were studied in a cognitive semantics framework using “Conceptual Blending Theory” which hasn’t been tested on Persian compound nouns before. It was noted that “Conceptual Blending Theory” could lead to the process of understanding the figurative meanings of Persian compound nouns. Many cognitive linguists believe that “Conceptual Blending” is not only a linguistic theory but it’s also a basic human cognitive ability that plays important roles in thought, imagination, and even everyday life as well (though unconsciously). The ability to use mental spaces and conceptual blending (which is exclusive to humankind) is such a basic but unconscious ability that we are unaware of its existence and importance. What differentiates Conceptual Blending Theory from other ways of understanding figurative meaning, are arising new semantic aspects (emergent structure) that lead to a more comprehensive and precise meaning. In this study, it was found that Conceptual Blending Theory could explain reaching the figurative meanings of Persian compound nouns from their forms, such as [talkative for compound word of “Bolbol + Zabani” (nightingale + tongue)] and [wage for compound word of “Dast + Ranj” (hand + suffering)].

Keywords: cognitive linguistics, conceptual blending, figurative meaning, Persian compound nouns

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Authors: B. Roopa Sri, Y Lakshmi Naidu

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Chemical Graph Theory (CGT) is the branch of mathematical chemistry in which molecules are modeled to study their physicochemical properties using molecular descriptors. Amongst these descriptors, topological indices play a vital role in predicting the properties by defining the graph topology of the molecule. Recently, the bond-additive topological index known as the Mostar index has been proposed. In this paper, we compute the Mostar-type indices of octane isomers and use the data obtained to perform QSPR analysis. Furthermore, we show the correlation between the Mostar type indices and the properties.

Keywords: chemical graph theory, mostar type indices, octane isomers, qspr analysis, topological index

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Authors: Noxolo Mafu

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This study presents an overview of strategic planning in South African higher education institutions by tracing its trends and mystique in order to identify its impact. Over the democratic decades, strategic planning has become integral to institutional survival. It has been used as a potent tool by several institutions to catch up and surpass counterparts. While planning has always been part of higher education, strategic planning should be considered different. Strategic planning is primarily about development and maintenance of a strategic fitting between an institution and its dynamic opportunities. This presupposes existence of sets of stages that institutions pursue of which, can be regarded for assessment of the impact of strategic planning in an institution. The network theory serves guides the study in demystifying apparent organisational networks in strategic planning processes.

Keywords: network theory, strategy, planning, strategic planning, assessment, impact

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Authors: Kamyar Fakhr, Roozbeh Salmani

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Alphonse Bertillon developed the first biometric security system in the 1800s. Today, many governments and giant companies are considering or have procured biometrically enabled security schemes. Iris is a kaleidoscope of patterns and colors. Each individual holds a set of irises more unique than their thumbprint. Every single day, giant companies like Google and Apple are experimenting with reliable biometric systems. Now, after almost 200 years of improvements, face ID does not work with masks, it gives access to fake 3D images, and there is no global usage of biometric recognition systems as national identity (ID) card. The goal of this paper is to demonstrate the advantages of iris recognition overall biometric recognition systems. It make two extensions: first, we illustrate how a very large amount of internet fraud and cyber abuse is happening due to bugs in face recognition systems and in a very large dataset of 3.4M people; second, we discuss how establishing a secure global network of iris recognition devices connected to authoritative convolutional neural networks could be the safest solution to this dilemma. Another aim of this study is to provide a system that will prevent system infiltration caused by cyber-attacks and will block all wireframes to the data until the main user ceases the procedure.

Keywords: biometric system, convolutional neural network, cyber-attack, secure

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Authors: Anandhi Santhosh

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In order to describe various real-world problems in physical and engineering sciences subject to abrupt changes at certain instants during the evolution process, impulsive differential equations has been used to describe the system model. In this article, the problem of approximate controllability for nonlinear impulsive integrodifferential equations with state-dependent delay is investigated. We study the approximate controllability for nonlinear impulsive integrodifferential system under the assumption that the corresponding linear control system is approximately controllable. Using methods of functional analysis and semigroup theory, sufficient conditions are formulated and proved. Finally, an example is provided to illustrate the proposed theory.

Keywords: approximate controllability, impulsive differential system, fixed point theorem, state-dependent delay

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Authors: Manoj Parmar

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The article uses reflexivity as a research method to investigate and propose an architectural theory plan for climate change. It hypothecates that to discuss or formulate discourse on "Architectural Thinking in a Time of Climate Emergency," firstly, we need to understand the modes of integration that enable architectural thinking with climate change. The study intends to study the various integration modes that have evolved historically and situate them in time. Subsequently, it analyses the integration pattern, challenges the existing model, and finds a way towards climate change as central to architectural thinking. The study is fundamental on-premises that ecology and climate change scholarship has consistently out lashed the asymmetrical and nonlinear knowledge and needs approaches for architecture that are less burden to climate change to people and minimize its impact on ecology.

Keywords: climate change, architectural theory, reflexivity, modernity

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Authors: Somaye Zare

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The critical beam radius is a significant factor that predicts the behavior of the laser beam in the plasma, so if the laser beam radius is adequately greater in comparison to it, the beam will experience stable focusing on the plasma; otherwise, the beam will diverge after entering into the plasma. In this work, considering the paraxial approximation and moment theories, the localization of a relativistic laser beam in thermal quantum plasma is investigated. Using the dielectric function obtained in the quantum hydrodynamic model, the mathematical equation for the laser beam width parameter is attained and solved numerically by the fourth-order Runge-Kutta method. The results demonstrate that the stouter focusing effect is occurred in the moment theory compared to the paraxial approximation. Besides, similar to the two theories, with increasing Fermi temperature, plasma density, and laser intensity, the oscillation rate of the beam width parameter growths and focusing length reduces which means improving the focusing effect. Furthermore, it is understood that behaviors of the critical laser radius are different in the two theories, in the paraxial approximation, the critical radius after a minimum value is enhanced with increasing laser intensity, but in the moment theory, with increasing laser intensity, the critical radius decreases until it becomes independent of the laser intensity.

Keywords: laser localization, quantum plasma, paraxial approximation, moment theory, quantum hydrodynamic model

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Authors: Olivier Mesly

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This research presents a conceptual framework termed “Consumer Financial Spinning” (CFS) to analyze consumer behavior in the financial/economic markets. This phenomenon occurs when consumers of high-stakes financial products accumulate unsustainable debt, leading them to detach from their initial financial hierarchy of needs, wealth-related goals, and preferences regarding their household portfolio of assets. The daring actions of these consumers, forming a dark financial triangle, are characterized by three behaviors: overconfidence, the use of rationed rationality, and deceitfulness. We show that we can incorporate CFS into the traditional CAPM and Markovitz’ portfolio optimization models to create a framework that explains such market phenomena as the global financial crisis, highlighting the antecedents and consequences of ill-conceived speculation. Because this is a conceptual paper, there is no methodology with respect to ground studies. However, we apply modeling principles derived from the data percolation methodology, which contains tenets explicating how to structure concepts. A simulation test of the proposed framework is conducted; it demonstrates the conditions under which the relationship between expected returns and risk may deviate from linearity. The analysis and conceptual findings are particularly relevant both theoretically and pragmatically as they shed light on the psychological conditions that drive intense speculation, which can lead to market turmoil. Armed with such understanding, regulators are better equipped to propose solutions before the economic problems become out of control.

Keywords: consumer financial spinning, rationality, deceitfulness, overconfidence, CAPM

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Authors: Chanh Nghia Nguyen, Yu Kurokawa, Hirotsugu Inoue

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The surface roughness is an important parameter for evaluating the quality of material surfaces since it affects functions and performance of industrial components. Although stylus and optical techniques are commonly used for measuring the surface roughness, they are applicable only to accessible surfaces. In practice, surface roughness measurement from the back side is sometimes demanded, for example, in inspection of safety-critical parts such as inner surface of pipes. However, little attention has been paid to the measurement of back surface roughness so far. Since back surface is usually inaccessible by stylus or optical techniques, ultrasonic technique is one of the most effective among others. In this research, an ultrasonic pulse-echo technique is considered for evaluating the pitch and the height of back surface having periodic triangular profile as a very first step. The pitch of the surface profile is measured by applying the diffraction grating theory for oblique incidence; then the height is evaluated by numerical analysis based on the Kirchhoff theory for normal incidence. The validity of the proposed method was verified by both numerical simulation and experiment. It was confirmed that the pitch is accurately measured in most cases. The height was also evaluated with good accuracy when it is smaller than a half of the pitch because of the approximation in the Kirchhoff theory.

Keywords: back side, inaccessible surface, periodic roughness, pulse-echo technique, ultrasonic NDE

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Authors: Khwaja Naweed Seddiqi

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Hydrocarbon resources are important for the redevelopment and sustainable progress of Afghanistan’s infrastructure. This paper aim is to increase the oil recovery of Hitervian reservoir of Angut oil field in north part of Afghanistan by an easy and available method, which is Buckley-Leveret frontal displacement theory. In this paper oil displacement by water that takes placed by injecting water into the under laying petroleum reservoir which called waterflooding technique is investigated. The theory is investigated in a laboratory experiment first then applied in Angut oil field which is now under the operation of a private petroleum company. Based on this study oil recovery of Angut oil field, residual oil saturation, Buckle-Leveret saturation and FBL is determined.

Keywords: waterflooding technique, two phase fluid flow, Buckley-Leveret, petroleum engineering

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Authors: L. A. Alfarani, M. McPherson, N. Morris

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The growth of mobile learning depends primarily on the participation of teachers and their belief in the possibilities that this technology has for enhancing learning. The need to integrate technology into education seems clear-cut, however, its acceptance in Saudi higher education remains low. Thus, determining the particular factors that affect faculty acceptance of technology is vital. This paper focuses on TAM which depends on two factors: perceived usefulness and perceived ease of use, this theory are used to predict faculty members’ behavioural intentions towards using mobile learning technology. 279 faculty members in one Saudi university have responded to the online questionnaire. The findings have revealed that there is a statistically significant difference in both usefulness and ease of using m-learning factors.

Keywords: TAM theory, mobile learning technology acceptance, usefulness, ease of use

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Authors: Jean-Marie Vilaire, Ricardo Abreu-Blaya, Juan Bory-Reyes

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The classical Beltrami system of elliptic equations generalizes the Cauchy Riemann equation in the complex plane and offers the possibility to consider homogeneous system with no terms of zero order. The theory of Douglis-valued functions, called Hyper-analytic functions, is special case of the above situation. In this note, we prove an analogue of the N. Davydov theorem in the framework of the theory of hyperanalytic functions. The used methodology contemplates characteristic methods of the hypercomplex analysis as well as the singular integral operators and elliptic systems of the partial differential equations theories.

Keywords: Beltrami equation, Douglis algebra-valued function, Hypercomplex Cauchy type integral, Sokhotski-Plemelj formulae

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Authors: Shubham Arora

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This paper illustrates a relationship between the Dvaitādvaita (dualistic non-dualistic) doctrine of Nimbārka school of Vedānta and philosophy of Indian classical dance, through the Rasa theory. There would be a separate focus on the philosophies of both the disciplines and then analyzing Rasa theory as a connexion between them. The paper presents ideas regarding the similarity between the Brahman and the dancer, manifestation of enacting character and the Jīva (soul), the existence of the phenomenal world and the imaginary world classification of rasa on the basis of three modes of nature, and the feelings and expressions depicting the Dvaita and Advaita. The reason behind choosing such a topic is an intention to explore the relativity of the Vedantic philosophy of this school in real manner. It is really important to study the practical implications and relevance of the doctrine with other disciplines for perceiving it cogently. In our daily lives, we use various forms of facial expressions and bodily gestures in order to communicate, along with the oral and written means of communication. What if, when gestures and expressions mingle with the music beats, in order to present an idea? Indian Classical dance is highly rich in expressing the emotions using extraordinary expressions, unconventional bodily gestures and mesmerizing music beats. Ancient scriptures like Nāṭyaśāstra of Bharata Muni and Abhinava Bhārati by Abhinavaguptā recount aesthetics in a well-defined and structured way of acting and dancing and also reveal the grammar of rasa theory. Indian Classical dance is not only for entertainment but it is deeply in contact with divinity. During the period of Bhakti movement in India, this art form was used as a means to narrate the vignettes from epics like Rāmāyana and Mahābhārata and Purānas. Even in present era, this art has a deep rooted philosophy within.

Keywords: Advaita, Brahman, Dvaita, Jiva, Nimbarka, Rasa, Vedanta

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Authors: Emir H. Pernet, Jeimy J. Cano

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Maturity models, used descriptively to explain changes in reality or normatively to guide managers to make interventions to make organizations more effective and efficient, are based on the principles of statistical quality control promulgated by Shewhart in the years 30, and on the principles of PDCA continuous improvement (Plan, Do, Check, Act) developed by Deming and Juran. Some frameworks developed over the concept of maturity models includes COBIT, CMM, and ITIL. This paper presents some limitations of traditional maturity models, most of them based on points of reflection and analysis done by some authors. Almost all limitations are related to the mechanistic and reductionist approach of the principles over those models are built. As Systems Theory helps the understanding of the dynamics of organizations and organizational change, the development of a systemic maturity model can help to overcome some of those limitations. This document proposes a systemic maturity model, based on a systemic conceptualization of organizations, focused on the study of the functioning of the parties, the relationships among them, and their behavior as a whole. The concept of maturity from the system theory perspective is conceptually defined as an emergent property of the organization, which arises from as a result of the degree of alignment and integration of their processes. This concept is operationalized through a systemic function that measures the maturity of an organization, and finally validated by the measuring of maturity in organizations. For its operationalization and validation, the model was applied to measure the maturity of organizational Governance, Risk and Compliance (GRC) processes.

Keywords: GRC, maturity model, systems theory, viable system model

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Authors: Fayaz Moosavi, Saeid Moradyfard

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One of the methods in avoiding management fraud and increasing the quality of financial information, is the notification of qualitative features of financial information, including conservatism characteristic. Although taking a conservatism approach, while boosting the quality of financial information, is able to reduce the informational risk and the cost of capital stock of commercial department, by presenting an improper image about the situation of the commercial department, raises the risk of failure in returning the main and capital interest, and consequently the cost of capital of the commercial department. In order to know if conservatism finally leads to the increase or decrease of the cost of capital or does not have any influence on it, information regarding accepted companies in Tehran stock exchange is utilized by application of pooling method from 2007 to 2012 and it included 124 companies. The results of the study revealed that there is an opposite and meaningful relationship between conditional conservatism and the cost of capital of the company. In other words, if bad and unsuitable news and signs are reflected sooner than good news in accounting profit, the cost of capital of the company increases. In addition, there is a positive and meaningful relationship between the cost of capital and lack of information asymmetry.

Keywords: conditional conservatism, lack of information asymmetry, the cost of capital, stock exchange

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Authors: Eva L. Sanjuán, Jacinto Martín, M. Isabel Parra, Mario M. Pizarro

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In Extreme Value Theory, inference estimation for the parameters of the distribution is made employing a small part of the observation values. When block maxima values are taken, many data are discarded. We developed a new Bayesian inference model to seize all the information provided by the data, introducing informative priors and using the relations between baseline and limit parameters. Firstly, we studied the accuracy of the new model for three baseline distributions that lead to a Gumbel extreme distribution: Exponential, Normal and Gumbel. Secondly, we considered mixtures of Normal variables, to simulate practical situations when data do not adjust to pure distributions, because of perturbations (noise).

Keywords: bayesian inference, extreme value theory, Gumbel distribution, highly informative prior

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Authors: Farah Marsusi, Mohammad Qasemnazhand

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Density-functional theory (DFT) was applied to investigate the geometry and electronic properties H-terminated Si-fullerene (Si-fullerane). Natural bond orbital (NBO) analysis confirms sp3 hybridization nature of Si-Si bonds in Si-fulleranes. Quantum confinement effect (QCE) does not affect band gap (BG) so strongly in the size between 1 to 1.7 nm. In contrast, the geometry and symmetry of the cage have significant influence on BG. In contrast to their carbon analogues, pentagon rings increase the stability of the cages. Functionalized Si-cages are stable and can be chemically very active. The electronic properties are highly sensitive to the surface chemistry via functionalization with different chemical groups. As a result, BGs and chemical activities of these cages can be drastically tuned through the chemistry of the surface.

Keywords: density functional theory, sila-fullerens, NBO analysis, opto-electronic properties

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Authors: Derwin K. C. Chan, Alfred S. Y. Lee

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The integrated model of self-determination theory and the theory of planned behaviour has been successfully applied to explain individuals’ adherence to health behaviours, including behavioural adherence toward rehabilitation. This study was a randomised controlled trial that examined the effectiveness of an mHealth intervention (i.e., mobile application) developed based on this integrated model in promoting treatment adherence of patients of anterior cruciate ligament rupture during their post-surgery home-based rehabilitation period. Subjects were 67 outpatients (aged between 18 and 60) who undertook anterior cruciate ligament (ACL) reconstruction surgery for less than 2 months for this study. Participants were randomly assigned either into the treatment group (who received the smartphone application; N = 32) and control group (who receive standard treatment only; N = 35), and completed psychological measures relating to the theories (e.g., motivations, social cognitive factors, and behavioural adherence) and clinical outcome measures (e.g., subjective knee function (IKDC), laxity (KT-1000), muscle strength (Biodex)) relating to ACL recovery at baseline, 2-month, and 4-month. Generalise estimating equation showed the interaction between group and time was significant on intention was only significant for intention (Wald x² = 5.23, p = .02), that of perceived behavioural control (Wald x² = 3.19, p = .07), behavioural adherence (Wald x² = 3.08, p = .08, and subjective knee evaluation (Wald x² = 2.97, p = .09) were marginally significant. Post-hoc between-subject analysis showed that control group had significant drop of perceived behavioural control (p < .01), subjective norm (p < .01) and intention (p < .01), behavioural adherence (p < .01) from baseline to 4-month, but such pattern was not observed in the treatment group. The treatment group had a significant decrease of behavioural adherence (p < .05) in the 2-month, but such a decrease was not observed in 4-month (p > .05). Although the subjective knee evaluation in both group significantly improved at 2-month and 4-month from the baseline (p < .05), and the improvements in the control group (mean improvement at 4-month = 40.18) were slightly stronger than the treatment group (mean improvement at 4-month = 34.52). In conclusion, the findings showed that the theory driven mobile application ameliorated the decline of treatment intention of home-based rehabilitation. Patients in the treatment group also reported better muscle strength than control group at 4-month follow-up. Overall, the mobile application has shown promises on tackling the problem of orthopaedics outpatients’ non-adherence to medical treatment.

Keywords: self-determination theory, theory of planned behaviour, mobile health, orthopaedic patients

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Authors: Seyyedeh Faezeh Miralami, Sahar Sayyadchapari, Mona Laleh, Zahra Poursafar

Abstract:

Tiling patterns are magnificent display of decoration in Islamic period. They transform the dusty and dreary facades to splendid and ornate ones. Due to ideological factors and elements of Azari style decorations, geometrical patterns and vegetative designs became prevalent and pervasive in religious sites like mosques. Objectives: The objective of this research is a study of tiling patterns in Tabriz Kaboud mosque, as a splendid work of architecture in Azari style. In this study, the geometrical designs and tiling patterns employed in the mosque decorations are examined and analyzed. Method: The research is based on a descriptive analysis method. Data and information are collected based on documents library and field study. Then, polished and brushed, the study resulted in an illustrative conclusion. Findings: In religious sites such as mosques, geometry represents ‘divination’ in Christian theology and ‘Unity with God’ or ‘Tawhid’ in Islamic terminology. In other words, science, literature, architecture, and all forms of human expression and representation are pointed towards one cause, unity or divination. Tiling patterns of Kaboud Mosque, mostly hexagonal, circular, square and triangle, form outstanding architectonic features which recount a story, a narration of divination or unification with the One.

Keywords: tiling, Azari style, Tabriz Kaboud Mosque, Islamic architecture

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Authors: Serkan Tezgel

Abstract:

The two qualities of the sea, as a medium of transportation and as a resource, necessitate maritime security for economic stability and good order at sea. The borderless nature of the sea makes it one of the best platforms to contribute to regional peace and international order. For this reason, the establishment of maritime security in East Mediterranean will enhance the security-peace-democracy triangle in the region. This paper proposes the application of the Smart Security Concept in the East Mediterranean. Smart Security aims to secure critical infrastructure, such as hydrocarbon platforms, against asymmetrical threats. The concept is based on Anti Asymmetrical Area Denial (A3D) which necessitates limiting freedom of action of maritime terrorists and piracy by founding safe and secure maritime areas through sea lines of communication using short range capabilities. Smart Security is a regional maritime cooperation concept for the narrow seas. Cooperation and interoperability are essential attributes of this regional security concept. Therefore, multinational excellence centers such as Multinational Maritime Security Center of Excellence-Aksaz in Turkey, which will determine necessary capabilities and plan/coordinate workshops, training and exercises, are bound to be the principal characteristic of Smart Security concept and similar regional concepts. Smart Security, a crucial enabler of energy and regional security, can provide an enduring approach for operating in the challenging environment of narrow seas and for countering asymmetrical threats.

Keywords: security, cooperation, asymmetrical, area denial

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