Search results for: creative accounting

Authors: Fury Khristianty Fitriyah

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This study aims to identify the extent of the role of the Satuan Pengawas Intern (Internal Audit Unit) in detecting and preventing fraud in public universities in West Java under the Ministry of Research, Technology and Higher Education. The research method applied was a qualitative case study approach, while the unit of analysis for this study is the Internal Audit Unit at each public university. Results of this study indicate that the Internal Audit Unit is able to detect and prevent fraud within a public university environment by means of red flags to mark accounting anomalies. These stem from inaccurate budget planning that prompts inappropriate use of funds, exacerbated by late disbursements of funds, which potentially lead to fictitious transactions, and discrepancies in recording state-owned assets into a state property management system (SIMAK BMN), which, if not conducted properly, potentially causes loss to the state.

Keywords: governance, internal control, fraud, public university

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Authors: Musa Galadima Toro

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The study focused on the impact of teaching critical reading strategies on students’ performance in English and communication skills at the college of education Azare Bauchi state, Nigeria. It adopted a pre-test, post-test experimental group design. A sample of two hundred and forty (240) students was randomly selected from four departments within the school. The students were randomized into two groups: experimental and control groups. The experimental group was taught critical reading strategies as a form of treatment, while the control group involved in normal reading comprehension exercises. The findings of the study showed a significant difference in the performance of students who were taught critical reading strategies at the post- test level. Recommendations based on the findings of the study were proffered such as placing more emphasis on teaching critical reading strategies in order to improve students’ creative thinking skills and also encouraging students to read articles in science and humanities to improve their reading skills among others.

Keywords: English, communication skill, critical reading, strategies

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Authors: A. Yongsheng Guo, B. Obedat. Abdulazeez, C. Xiaoxian Zhu

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This study aimed to identify the barriers to the development of small and medium-sized enterprises (SMEs) in China and build a theoretical framework to evaluate the support provided by the authorities and institutions. A grounded theory approach was adopted to collect and analyze data. 32 interviews were conducted with SME managers, and open, axial and selective coding was utilized to develop themes. Based on institutional theory, grounded theory models were used to present findings. The findings showed that the main barriers in the business environment were defaulting on contracts, bureaucracy in procedures, lack of financial and legal support, limited intermediaries and channels, and poor quality of products and services. This study found that many programs were provided to support SMEs. A theoretical framework was developed to evaluate the performance of the programs from the managers’ perspective. The concepts of economy, efficiency and effectiveness were used to evaluate the perceived value of the programs. This study suggests that specialized programs are needed to suit sector-specific requirements, and creative packages are helpful in supporting SMEs' growth.

Keywords: business support, public economics, public programme, SME

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Authors: I Nyoman Larry Julianto, Pribadi Widodo

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The phenomenon of cultural change is the result of the process of shifting, reducing and adding elements of cultural systems because of the process of interaction with the environment. Interestingly in the temple area in Bali, there is a phenomenon of symbol visualization change in the form of pelinggih, which is in the shaped of the car. As a result of the sacralization process of the symbol, the function of its essence is remained as a place of worship. Hindu communities in Bali can accept that phenomenon in their religious life as a process of today's cultural acculturation. Through an interpretive ethnographic study, it is tried to understand the 'creative concept’of that symbol materialization in its interaction process. The result of the research stated that the interaction value of the symbol visualization change is constructed from the application of 'value' and 'meaning' of the previous pelinggih. The ritual procession and the reinforcement of the mythical mind, make the 'value' of the visualization change of the pelinggih leads to a sacred, religious conception. In the future, the development of the human mind is more functional, but it does not eliminate the mythological value due to the interaction with the surrounding social environment, so the visualization of the symbol in the form of pelinggih which is in the shape of the car will be the identity of a new cultural heritage. The understanding of the influence of mental representation of human being in an effort toward his spiritual awareness will be able to be the advanced research.

Keywords: the power of symbol, visual change, pelinggih, Bali

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Authors: Ugbor Raphael Oluchukwu

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The survey research design was adopted to examine whether liquidity and cash management practices of owner-managed firms in South East Nigeria influence their profitability, growth and survival. Four independent variables (accounting systems, working capital management, budgetary control, and managerial planning) were used in the evaluation which was restricted to eight small firms. Results indicate that one variable, working capital management alone dominate the liquidity perception of owner managers. As a result, owner managers find it difficult to meet maturing business obligations as growth sets in. The study also reveals that the four independent variables have significant impact on the profitability, growth and survival of owner managed firms. Owner managers are therefore advised to undertake regular entrepreneurship training in order to upgrade their liquidity and cash management knowledge and practices to enhance their overall performance.

Keywords: liquidity management, owner-managed firm, profitability, survival

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Authors: Elizelle Juanee Cilliers

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Recent planning thinking has laid the foundations for a general sense of best practice that aims to enhance the quality of life, suggesting an open and participatory process. It is accepted that integration of top-down and bottom-up approaches may lead to efficient action in environments and sustainable planning and development, although it is also accepted that such an integrated approach has various challenges of implementation. A flexible framework in which the strengths of both the top-down and bottom-up approaches were explored in this research, based on the EU Interreg VALUE Added project and five case studies where student education and student involvement played a crucial role within the participation process of the redesign of the urban environment. It was found that international student workshops were an effective tool to integrate bottom-up and top-down structures, as it acted as catalyst for communication, interaction, creative design, quick transformation from planning to implementation, building social cohesion, finding mutual ground between stakeholders and thus enhancing overall quality of life and quality of environments. It offered a good alternative to traditional participation modes and created a platform for an integrative planning approach. The role and importance of education and integration within the urban environment were emphasized.

Keywords: top-down, bottom-up, flexible, student involvement

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Authors: Romain Ben Taleb, Aurélie Montarnal, Matthieu Lauras, Mathieu Dahan, Romain Miclo

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To be competitive and sustainable, any company has to maximize its value. However, unlike listed companies that can assess their values based on market shares, most Small and Medium Enterprises (SMEs) which are non-listed cannot have direct and live access to this critical information. Traditional accounting reports only give limited insights to SME decision-makers about the real impact of their day-to-day decisions on the company’s performance and value. Most of the time, an SME’s financial valuation is made one time a year as the associated process is time and resource-consuming, requiring several months and external expertise to be completed. To solve this issue, we propose in this paper a value-oriented metamodel that enables real-time and dynamic assessment of the SME’s value based on the large definition of their assets. These assets cover a wider scope of resources of the company and better account for immaterial assets. The proposal, which is illustrated in a case study, discusses the benefits of incorporating assets in the SME valuation.

Keywords: SME, metamodel, decision support system, financial valuation, assets

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Authors: Menelaos N. Katsantonis, Athanasios Manikas, Alexandros Chatzis, Stavros Doropoulos, Anastasios Avramis, Ioannis Mavridis

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Museums enhance their potential by adopting new technologies and techniques to appeal to more visitors and engage them in creative and joyful activities. In this study, the Haptic Cycle is presented, a cycle of museum activities proposed for the development of museum learning approaches with optimized effectiveness and engagement. Haptic Cycle envisages the improvement of the museum’s services by offering a wide range of activities. Haptic Cycle activities make the museum’s exhibitions more approachable by bringing them closer to the visitors. Visitors can interact with the museum’s artifacts and explore them haptically and sonically. Haptic Cycle proposes constructivist learning activities in which visitors actively construct their knowledge by exploring the artifacts, experimenting with them and realizing their importance. Based on the Haptic Cycle, we developed the HapticSOUND system, an innovative virtual reality system that includes an advanced user interface that employs gesture-based technology. HapticSOUND’s interface utilizes the leap motion gesture recognition controller and a 3D-printed traditional Cretan lute, utilized by visitors to perform various activities such as exploring the lute and playing notes and songs.

Keywords: haptic cycle, HapticSOUND, museum learning, gesture-based, leap motion

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Authors: Alhamdi Alfi Fajri

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The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.

Keywords: fair value, PSAK No. 55, PSAK No. 60, information asymmetry, bank

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Authors: Ioannis Andrianakis, Panagiotis Panagiotopoulos, Kyriakos Chatzidimitriou, Dimitrios Tampakis, Manolis Falelakis

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Live music, whether performed in organized venues, restaurants, hotels or any other spots, creates value chains that support and develop local economies and tourism development. In this paper, we describe PerformAnts, a platform that increases the mobility of musicians and their accessibility to remotely located venues by rationalizing the cost of live acts. By analyzing the event history and taking into account their potential availability, the platform provides bespoke recommendations to both bands and venues while also facilitating the organization of tours and helping rationalize transportation expenses by realizing an innovative mechanism called “chain booking”. Moreover, the platform provides an environment where complicated tasks such as technical and financial negotiations, concert promotion or copyrights are easily manipulated by users using best practices. The proposed solution provides important benefits to the whole spectrum of small/medium size concert organizers, as the complexity and the cost of the production are rationalized. The environment is also very beneficial for local talent, musicians that are very mobile, venues located away from large urban areas or in touristic destinations, and managers who will be in a position to coordinate a larger number of musicians without extra effort.

Keywords: machine learning, music industry, creative industries, web applications

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Authors: Alfred Chen, Cheng Chieh Hsu, Yu-Pin Ma, Meng-Jie Lin, Fu Pai Chiu, Yi-Yan Sie

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This study is attempted to construct a human-computer interactive platform system that has mainly consisted of an augmented hardware system, a software system, a display table, and mixed media. This system has provided with human-computer interaction services through an interactive platform for the tourism industry. A well designed interactive platform, integrating of augmented reality and mixed media, has potential to enhance museum display quality and diversity. Besides, it will create a comprehensive and creative display mode for most museums and historical heritages. Therefore, it is essential to let public understand what the platform is, how it functions, and most importantly how one builds an interactive augmented platform. Hence the authors try to elaborate the construction process of the platform in detail. Thus, there are three issues to be considered, i.e.1) the theory and application of augmented reality, 2) the hardware and software applied, and 3) the mixed media presented. In order to describe how the platform works, Courtesy Door of Tainan Confucius Temple has been selected as case study in this study. As a result, a developed interactive platform has been presented by showing the physical entity object, along with virtual mixing media such as text, images, animation, and video. This platform will result in providing diversified and effective information that will be delivered to the users.

Keywords: human-computer interaction, mixed reality, mixed media, tourism

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Authors: Juan Carlos Quiñones

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Time has passed since the industrial design has put murder on a mass-production basis. The industrial design applies methods from different disciplines with a strategic approach, to place humans at the centers of the design process and to deliver solutions that are meaningful and desirable for users and for the market. This analysis summarizes some of the discussions that occurred in the 6th International Forum of Design as a Process, June 2016, Valencia. The aims of this conference were finding new linkages between systems and design interactions in order to define the social consequences. Through knowledge management we are able to transform the intangible aspect by using design as a transforming function capable of converting intangible knowledge into tangible solutions (i.e. products and services demanded by society). Industrial designers use knowledge consciously as a starting point for the ideation of the product. The handling of the intangible becomes more and more relevant over time as different methods emerge for knowledge extraction and subsequent organization. The different methodologies applied to the industrial design discipline and the evolution of the same discipline methods underpin the cultural and scientific background knowledge as a starting point of thought as a response to the needs; the whole thing coming through the instrument of creativity for the achievement of the proper and necessary balance between intuition and reason, design and science.

Keywords: creative process, creativity, industrial design, intangible

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Authors: Safa Moussoud

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Contrary to modern misconceptions, women in the Muslim Middle Ages enjoyed a generous degree of liberty both in the public and private sphere. Poetry was a significant component of public life throughout the Muslim Civilization as its vitality and multi-generic nature acted as a way for medieval Muslims to communicate with each other. As such, a continuity of poetic literary heritage was preserved through multiple centuries and dynasties. This paper will argue that Muslim women were active participants in medieval Muslim society’s social and public sphere and therefore, can be seen as vital contributors to the intellectual and literary creation of the Muslim Civilization. This paper will examine poetry written by Safiyya al-Baghddadiya and Salma bint al-Qaratisi from the Abbasid period, as well as Wallada bint al-Mustakfi from the Andalusian period and focus particularly at the poetesses’ modes of self-expression regarding beauty and sexuality to argue that Medieval Muslim women enjoyed creative and literary liberty thus allowing them to proclaim their subjectivity publicly through poetry. By emphasizing women’s involvement in the social aspects of Medieval Muslim societies, this paper will ultimately urge for a more thorough investigation of Muslim women’s role and function in the making of the Muslim Civilization.

Keywords: Arabo-Islamic society, medieval Muslims, Muslim poetesses, self-expression

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Authors: Kurotimi M. Fems, Francis D. W. Poazi, Helen Opigo

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The concepts of entrepreneurship education together with graduate entrepreneurship have taken centre stage in many countries as a 21^st century strategy for economic growth and development. Entrepreneurship education has been viewed as a pre-requisite tool for a more effective and successful business operation. This paper seeks to verify if entrepreneurship education is pre-requisite to graduate entrepreneurship, and to ascertain if such other factors as the need for achievement, competence and experience etc. also play a foundational role in the choice of a graduate becoming an entrepreneur. The scope of the research study is entrepreneurs within Yenagoa metropolis in Bayelsa state, Nigeria. The sample target is graduates engaged in entrepreneurship activities (graduates who own and run businesses). Stratified sampling technique was used and 101 responses were obtained from a total of 300 questionnaires issued. Bar chart, tables and percentages were used to analyze the collected data. The findings revealed that personality traits, situational circumstance, need for achievement and experience/competence were the foundational factors stimulating graduate entrepreneurs to engage in entrepreneurial pursuits. Of all, personality trait showed the highest score with 73 (73%) out of 101 entrepreneurs agreeing. Experience/Competence and situational circumstances followed behind with 66 (65%) and 63 (62.4%), respectively. Entrepreneurship education revealed the least score with 33 (32.3%) out of 101 participating entrepreneurs. All hope, however, is not lost, as this shows that something can be done to increase the impact of entrepreneurship education on graduate entrepreneurship.

Keywords: Creative destruction, entrepreneurs, entrepreneurship education, graduate entrepreneurship, pre-requisite

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Authors: Chamindi Dilkushi Senaratne

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Communicating via a text or an SMS (Short Message Service) has become an integral part of our daily lives. With the increase in the use of mobile phones, text messaging has become a genre by itself worth researching and studying. It is undoubtedly a major phenomenon revealing language change. This paper attempts to describe the morphological processes of text language of urban bilinguals in Sri Lanka. It will be a typological study based on 500 English text messages collected from urban bilinguals residing in Colombo. The messages are selected by categorizing the deviant forms of language use apparent in text messages. These stylistic deviations are a deliberate skilled performance by the users of the language possessing an in-depth knowledge of linguistic systems to create new words and thereby convey their linguistic identity and individual and group solidarity via the message. The findings of the study solidifies arguments that the manipulation of language in text messages is both creative and appropriate. In addition, code mixing theories will be used to identify how existing morphological processes are adapted by bilingual users in Sri Lanka when texting. The study will reveal processes such as omission, initialism, insertion and alternation in addition to other identified linguistic features in text language. The corpus reveals the most common morphological processes used by Sri Lankan urban bilinguals when sending texts.

Keywords: bilingual, deviations, morphology, texts

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Authors: Xiaoxu Liu, Yuwen Chen

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In this study, we investigated ethnic minority students’ perception of the implementation of preferential policies in China. Using a mixed methods design, we surveyed 320 students from an institute of education for ethnic minorities and conducted further in-depth interviews with seven respondents. Although interviewees were from 30 ethnic groups, most of them were from mainstream high schools. We found that minority students from preparatory classes have an overall positive attitude towards preferential policies and preparatory class but lack sense of belonging to the university for various reasons. Findings indicate that although preparatory class is regarded as being helpful for minority students’ academic development, there are differences of attitude mainly depending on the high schools they graduated from and their ethnic identities. Our analyses suggest that ethnicity, high school graduated from, hometown and family income are more important than gender, religion, and political affiliation when accounting for their perceptions of the implementation of preferential policies in China.

Keywords: Chinese minority education, higher education, preferential policies, survey analysis

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Authors: Samal Abzhanova, Saule Mussabekova

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Today, a new system of education is being created in Kazakhstan in order to develop the system of education and to satisfy the world class standards. For this purpose, there have been established new requirements and responsibilities to the instructors. Students should not be limited with providing only theoretical knowledge. Also, they should be encouraged to be competitive, to think creatively and critically. Moreover, students should be able to implement these skills into practice. These issues could be resolved through the permanent improvement of teaching methods. Therefore, a specialist who teaches the languages should use up-to-date methods and introduce new technologies. The result of the investigation suggests that an interactive teaching method is one of the new technologies in this field. This paper aims to provide information about implementing new technologies in the process of teaching language. The paper will discuss about necessity of introducing innovative technologies and the techniques of organizing interactive lessons. At the same time, the structure of the interactive lesson, conditions, principles, discussions, small group works and role-playing games will be considered. Interactive methods are carried out with the help of several types of activities, such as working in a team (with two or more group of people), playing situational or role-playing games, working with different sources of information, discussions, presentations, creative works and learning through solving situational tasks and etc.

Keywords: interactive education, interactive methods, system of education, teaching a language

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Authors: Philemon Rakoto

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Most executive compensation packages consist of four major components: base fixed salary, annual and long-term non-equity incentive plans, share-based and option-based awards and pension value. According to agency theory, the relative composition of executive compensation packages is one of the mechanisms that firms use to align the interests of executives and shareholders in order to mitigate agency costs. This paper tests the effect of the relative composition of executive compensation packages on financial reporting quality. Financial reporting quality is measured by the value relevance of accounting earnings. Corporate governance is a moderating variable in the model. Using data from Canadian firms composing S&P/TSX index of the year 2013 and governance scores based on Board Games, the analysis shows that, only for firms with good governance, there is an optimal level of the proportion of executive equity-based compensation in relation to total compensation that enhances the quality of financial reporting.

Keywords: Canada, corporate governance, executive compensation packages, financial reporting quality

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Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

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Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analysed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.

Keywords: annual report, Croatian companies, disclosure index, voluntary disclosure

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Authors: Osa D Egonwa

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In the 21^st century, the disciplinary boundaries of past centuries that we often create through mainstream art historical classification, techniques and sources may have been eroded by visual culture, which seems to provide a more inclusive umbrella for the new ways artists go about the creative process and its resultant commodities. Over the past four decades, artists in Africa have resorted to new materials, techniques and themes which have affected our ways of research on these artists and their art. Frontline artists such as El Anatsui, Yinka Shonibare, Erasmus Onyishi are demonstrating that any material is just suitable for artistic expression. Most of times, these materials come with their own techniques/effects and visual syntax: a combination of materials compounds techniques, formal aesthetic indexes, halo effects, and iconography. This tends to challenge the categories and we lean on to view, think and talk about them. This renders our main stream art historical research methods inadequate, thus suggesting new discursive concepts, terms and theories. This paper proposed the Africanist eclectic methods derived from the dual framework of Masquerade Theory and What Comes Behind Six is More Than Seven. This paper shares thoughts/research on art historical methods, terminological re-alignments on classification/source data, presentational format and interpretation arising from the emergent trends in our subject. The outcome provides useful tools to mediate new thoughts and experiences in recent African art and visual culture.

Keywords: art historical methods, classifications, concepts, re-alignment

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Authors: Dinesh Kumar Yadav

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Short stories for language development are deeply rooted elsewhere in any language syllabus. Its relevance is manifold. The short stories have the power to take the students to the target culture directly from the classroom. It works as a crucial factor in enhancing language skills in different ways. This article is an outcome of an experimental study conducted for a month on the 12th graders where they were engaged in different creative and critical-thinking activities along with various tasks that ranged from knowledge level to application level. The sole purpose was to build up their confidence in speaking in the classroom as well as develop all their language skills simultaneously. With the start of the class in August 2021, the students' speaking skill and their confidence in speaking in the class was tested. The test was abruptly followed by a presentation of a short story from their culture. The students were engaged in different tasks related to the story. The PowerPoint slides, handouts with the story, and tasks on photocopy were used as tools whenever needed. A one-month class exclusively on speaking skills through sharing stories was found to be very helpful in developing confidence in the learners. The result was very satisfactory. A large number of students became responsive in the class. The proficiency level was not satisfactory; however, their effort to speak in class showed a very positive sign in language development.

Keywords: short stories, relevance, language enhancement, language proficiency

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Authors: Yen Yi Huang

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This paper aims to explore the application of strategies in applied drama to the social work education arena in order to enhance students' creativity, curiosity, and aesthetic sensitivity. Also, applied drama is used as a means to facilitate students' reflection-in-action and improve their understanding of issues on creative aging, gender equality, human rights, bullying, and prejudice. This paper mainly uses the perspective of Homi K. Bhabha's third space to explore the impact of applied drama and social work training on students. First, it focuses on how students create new understandings and insights in the third space of multidisciplinary training studies. Second, it analyzes how the hybridity and negotiation of ideas between applied drama and social work were created. Finally, it discusses the follow-up effects of the training and the factors that promote or hinder the hybridity and generation of the third space. This paper uses students' reflection papers for analysis. It is not focused on a discussion of the effectiveness of the teaching but attempts to bring new insights into the applications of applied drama to the social work education arena. The hybridity and generation of the third space require handling power strategically and looking after the emotional space of the students. Taking part in the training allows students in the third space of multidisciplinary training to reexamine the traditional framework of social work knowledge to create new ideas and possibilities.

Keywords: multidisciplinary, applied drama, social work education, third space

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Authors: Zainab Yahaya Suleiman

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Physical fitness, as one of the most important keys to a healthy wellbeing, is the basis of dynamic and creative intellectual activity. As a result, the fitness world is expanding every day. It is believed that a fitness centre is a place of healing and also the natural environment is vital to speedy recovery. The aim of this paper is to propose and designs a suitable location for a fitness centre in Batagarawa metropolis. Batagarawa city is enriched with four tertiary institutions with diverse commerce and culture but lacks the facility of a well-equipped fitness centre. The proposed fitness centre intends to be an organically sound centre that will make use of principles of organic architecture to create a new pleasant environment between man and his environments. Organic architecture is the science of designing a building within pleasant natural resources and features surrounding the environment. It is regarded as visual poetry and reinterpretation of nature’s principles; as well as embodies a settlement of person, place, and materials. Using organic architecture, the design was interlaced with the dynamic, organic and monumental features surrounding the environment. The city has inadequate/no facility that is considered organic where one can keep fit in a friendly, conducive and adequate location. Thus, the need for establishing a fitness centre to cater for this need cannot be over-emphasised. Conclusively, a fitness centre will be an added advantage to this fast growing centre of learning.

Keywords: organic architecture, fitness center, environment, natural resources, natural features, building design

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Authors: Claire Song

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Background: TikTok is an emerging social media platform creating an outlet for nurses to express and communicate their nursing experiences and stress related to nursing. Purpose: This study investigates the lived experiences of nursing burnout shared on TikTok. Method: The cross-sectional content analysis examines the video content, format, type, and quantitative indicators, including the number of likes and comments. Results: A total of 35 videos and 18616 comments were examined, published between November 2020 and May 2023. Combined, these 35 videos received 24859 comments and 1159669 of likes. Most of the videos included nurses, and 12 included nurses in professional attire. Three videos included interviewers in the video, but the rest of the videos were self-recorded. Four themes of nurses’ burnout experiences were identified: 1) high-intensity work environment, 2) negative internal perception, 3) culture of nursing work, and 4) poor teamwork experience. Conclusion: This study explored the description of nurses’ burnout experiences via a creative platform. Social media, such as TikTok, is a valuable outlet for healthcare providers to express and share their experiences. Future research might consider using the social media platform to explore coping strategies and resilience in nurses who experienced burnout.

Keywords: burnout, emotional wellbeing, nursing, social media

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Authors: Shyam Sunder Kawan

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Museums are enclosed buildings encompassing and displaying creative artworks, artefacts, and discoveries for people’s knowledge and observation. In the context of Nepal, museums and exhibition areas are either adaptive to small gallery spaces in residences or ‘neo-classical palatial complexes’ that evolved during the 19th century. This study accepts the sparse occurrence of a diverse range of artworks and expressions in the country's complex cultural manifestations within vivid ethnic groups. This study explores the immense potential of one such prevalence beyond the delimitation of physical boundaries. Taking Bhaktapur World Heritage Site as a case, the study perpetuates its investigation into real-time life activities that this city and its cultural landscapes ensemble. Seeking the ‘musealization’ as an urban process to induce museums into the city precinct, this study anticipates art space into urban spaces to offer a limitless experience for this contemporary world. Unveiling art as an experiential component, this study aims to conceptualize a living heritage as an infinite resource for museum interpretation beyond just educational institute purposes.

Keywords: living museum, site museum, museulization, contemporary arts, cultural heritage, historic cities

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Authors: Sami Adwan, Alaa Alhaj Ismail, Claudia Girardone

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This paper examines the changes in the value relevance of book value of equity and net income of financial firms over the crisis period. It also examines how these changes vary with three variables, namely, fair value exposure, ownership concentration, and regulatory capital ratios. Using a sample of financial firms operating in the European Economic Area over 2005-2011, our findings suggest that the value relevance of book value of equity increases while that of net income decreases during the financial crisis. We find that more exposure to fair value accounting mitigates the impact of the crisis on the value relevance of book value of equity and net income. We also find that more concentrated ownership appears to have a mitigating impact on the changes in the value relevance of both book value of equity and net income in times of financial crisis. Finally, we find evidence that the level of regulatory capital ratios tends to have an attenuating effect on the changes in the value relevance of net income (but not book value of equity) in times of financial crisis.

Keywords: value relevance, financial crisis, financial firms, fair value, ownership concentration, regulatory capital

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Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

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Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise

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Authors: Vajhollah Ghorbanizadeh, Seyed Mohsen Asadi, Mirali Seyednaghavi, Davoud Hoseynpour

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In the current era, all organizations need knowledge to be able to manage the diverse human resources. Creative, dynamic and knowledge-based Human resources are important competitive advantage and the scarcest resource in today's knowledge-based economy. In addition managers with skills of knowledge management must be aware of human resource management science. It is now generally accepted that successful implementation of knowledge management requires dynamic interaction between knowledge management and human resource management. This is emphasized at systematic approach to knowledge management as well. However human resource management can be complementary of knowledge management because human resources management with the aim of empowering human resources as the key resource organizations in the 21st century, the use of other resources, creating and growing and developing today. Thus, knowledge is the major capital of every organization which is introduced through the process of knowledge management. In this context, knowledge management is systematic approach to create, receive, organize, access, and use of knowledge and learning in the organization. This article aims to define and explain the concepts of knowledge management and human resource management and the importance of these processes and concepts. Literature related to knowledge management and human resource management as well as related topics were studied, then to design, illustrate and provide a theoretical model to explain the factors affecting the relationship between knowledge management and human resource management and knowledge management system approach, for schematic design and are drawn.

Keywords: systemic approach, human resources, knowledge, human resources management, knowledge management

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Authors: Sylvia Villarreal, Edna Bravo

Abstract:

Knowledge management focuses on coordinating technologies, people, processes, and structures to generate a competitive advantage and considering that networks are perceived as mechanisms for knowledge creation and transfer, this research presents the stages and practices related to the creation of knowledge networks. The methodology started with a literature review adapted from the systematic literature review (SLR). The descriptive analysis includes variables such as approach (conceptual or practical), industry, knowledge management processes and mythologies (qualitative or quantitative), etc. The content analysis includes identification of reference cases. These cases were characterized based on variables as scope, creation goal, years, network approach, actors and creation methodology. It was possible to do a comparative analysis to determinate similarities and differences in these cases documented in knowledge network scientific literature. Consequently, it was shown that even the need and impact of knowledge networks in organizations, the initial guidelines for their creation are not documented, so there is not a guide of good practices and lessons learned. The reference cases are from industries as energy, education, creative, automotive and textile. Their common points are the human approach; it is oriented to interactions to facilitate the appropriation of knowledge, explicit and tacit. The stages of every case are analyzed to propose the main successful elements.

Keywords: creation, knowledge management, network, stages

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Authors: Ji Min China

Abstract:

The 20th century was the century of globalization. Developed transportation and the progress of information media made the earth into a global village. The differences between regions is increasingly reduced, "cultural convergence" phenomenon intensified, regional specialties and traditional culture has been eroded. In the field of architecture, while experienced orderly rational modernism baptism, it is increasingly recognized that set the expense of cultural differences and forced to follow the universal international-style building has been outdated. At the same time, in the 21st century environmental issues has been paid more and more attention, and the concept of sustainable development and sustainable building have been proposed.This makes the domestic and foreign architects began to explore the possibilities of building and reflect local cultural characteristics of the new vernacular architecture as a viable diversified architectural tendencies by domestic and foreign architects’ favor. The author will use the production and creative process of the new vernacular architecture at home and abroad as the background, and select some outstanding examples of the analysis and discussion, then reinterpret the "new vernacular architecture" in China now. This paper will pay more attention to how to master the true meaning of the here and now "new vernacular" as well as its multiple dimensions of sustainability in the future. It also determines the paper will be a two-way aspect and multi-dimensional understanding and mining of the "new vernacular".

Keywords: new vernacular architecture, regional culture, multi dimension, sustainable

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