Search results for: creative accounting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1415

Search results for: creative accounting

665 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

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

Procedia PDF Downloads 214
664 E–Learning System in Virtual Learning Environment to Develop Problem Solving Ability and Team Learning for Learners in Higher Education

Authors: Noawanit Songkram

Abstract:

This paper is a report on the findings of a study conducted on e–learning system in virtual learning environment to develop problem solving ability and team learning for learners in higher education. The methodology of this study was R&D research. The subjects were 18 undergraduate students in Faculty of Education, Chulalongkorn University in the academic year of 2013. The research instruments were a problem solving ability assessment, a team learning evaluation form, and an attitude questionnaire. The data was statistically analyzed using mean, standard deviation, one way repeated measure ANOVA and t–test. The research findings discovered the e –learning system in virtual learning environment to develop problem solving ability and team learning for learners in higher education consisted of five components:(1) online collaborative tools, (2) active learning activities, (3) creative thinking, (4) knowledge sharing process, (5) evaluation and nine processes which were (1) preparing in group working, (2) identifying interested topic, (3) analysing interested topic, (4) collecting data, (5) concluding idea (6) proposing idea, (7) creating workings, (8) workings evaluation, (9) sharing knowledge from empirical experience.

Keywords: e-learning system, problem solving ability, team leaning, virtual learning environment

Procedia PDF Downloads 425
663 Banking and Accounting Analysis Researches Effect on Environment

Authors: Marina Magdy Naguib Karas

Abstract:

New methods of providing banking services to the customer have been introduced, such as online banking. Banks have begun to consider electronic banking (e-banking) as a way to replace some traditional branch functions by using the Internet as a new distribution channel. Some consumers have at least one account at multiple banks and access these accounts through online banking. To check their current net worth, clients need to log into each of their accounts, get detailed information, and work toward consolidation. Not only is it time-consuming, but it is also a repeatable activity with a certain frequency. To solve this problem, the concept of account aggregation was added as a solution. Account consolidation in e-banking as a form of electronic banking appears to build a stronger relationship with customers. An account linking service is generally referred to as a service that allows customers to manage their bank accounts held at different institutions via a common online banking platform that places a high priority on security and data protection. The article provides an overview of the account aggregation approach in e-banking as a new service in the area of e-banking.

Keywords: compatibility, complexity, mobile banking, observation, risk banking technology, Internet banks, modernization of banks, banks, account aggregation, security, enterprise development

Procedia PDF Downloads 29
662 Microplastics in Two Bivalves of The Bay of Bengal Coast, Bangladesh

Authors: Showmitra Chowdhury, M. Shahadat Hossain, S. M. Sharifuzzaman, Sayedur Rahman Chowdhury, Subrata Sarker, M. Shah Nawaz Chowdhury

Abstract:

Microplastics were identified in mussel (Pernaviridis) and Oyster (Crassostrea madrasensis) from the south east coast of Bangladesh. Samples were collected from four sites of the coast based on their availability, and gastrointestinal tracts were assessed following isolation, floatation, filtration, microscopic observation, and polymer identification by micro-Fourier Transformed Infrared Spectroscope (μ-FTIR) for microplastics determination. A total of 1527 microplastics were identified from 130 samples. The amount of microplastics varied from 0.66 to 3.10 microplastics/g and from 3.20 to 27.60 items/individual. Crassostrea madrasensiscontained on average 1.64 items/g and exhibited the highest level of microplastics by weight. Fiber was the most dominant type, accounting for 72% of total microplastics. Polyethylene, polypropylene, polystyrene, polyester, and nylon were the major polymer types. In both species, transparent/ black color and filamentous shape was dominant. The most common size ranges from 0.005 to 0.25mm and accounted for 39% to 67%. The study revealed microplastics pollution is widespread and relatively high in the bivalves of Bangladesh.

Keywords: microplastics, bivalves, mussel, oyster, bay of bengal, Bangladesh

Procedia PDF Downloads 92
661 Evaluation of Rehabilitation in Ischemic Stroke

Authors: Amirmohammad Dahouri

Abstract:

Each year, more than 795,000 individuals in the United States grieve a stroke, and by 2030, it is predictable that 4% of the U.S. people will have had a stroke. Ischemic stroke, accounting for about 80% of all strokes, is one of the main causes of disability. The goal of stroke rehabilitation is to help patients return to physical and mental functions and relearn the required aids to living everyday life. This flagging has an adverse effect on patients’ quality of life and affects their daily living activities. In recent years, the rehabilitation of ischemic stroke attractions more attention in the world. A review of the rudimentary perceptions of stroke rehabilitation that are price stressing to all specialists who delicacy patients with stroke. Ideas are made for patients on how to functionally manage daily activities after they have qualified for a stroke. It is vital for home healthcare clinicians to understand the process from acute events to medical equilibrium and rehabilitation to adaptation. Different sources such as Pub Med Google Scholar and science direct have been used and various contemporary articles in this era have been analyzed. The care plan must also foundation actual actions to protect against recurrent stroke, as stroke patients are generally at significant risk for further ischemic or hemorrhagic attacks. Here, we review evidence of rehabilitation in treating post-stroke impairment.

Keywords: rehabilitation, stroke, ischemic, hemorrhagic, brain

Procedia PDF Downloads 146
660 Education For Social Justice: A Comparative Study of University Teachers' Conceptions and Practice

Authors: Digby Warren, Jiri Kropac

Abstract:

This comparative study seeks to develop a deeper understanding of what is meant by “education for social justice” (ESJ) - an aspiration articulated by universities, though often without much definition. The research methodology involved thematic analysis of data from in-depth interviews with academics (voluntary participants) in different disciplines and institutions in the UK, Czech Republic and other EU countries. The interviews explored lecturers’ conceptions of ESJ, their practice of it, and associated challenges and enabling factors. Main findings are that ESJ is construed as provision of equitable and conscientising education opportunities that run across the whole higher education (HE) journey, from widening access to HE to stimulating critical learning and awareness that can empower graduates to transform their lives and societies. Teaching practice featured study of topics related to social justice; collaborative and creative learning activities, and assignments offering choice and connection to students’ realities. Student responses could be mixed, occasionally resistant, but mostly positive in terms of gaining increased confidence and awareness of equality and social responsibility. Influences at the macro, meso and mico level could support or limit scope for ESJ. Overall, the study highlights the strong, values-based commitment of HE teachers to facilitating student learning engagement, wellbeing and development towards building a better world.

Keywords: higher education, social justice, inclusivity, diversity

Procedia PDF Downloads 65
659 The Potential and Economic Viability Analysis of Grid-Connected Solar PV Power in Kenya

Authors: Remember Samu, Kathy Kiema, Murat Fahrioglu

Abstract:

This present study is aimed at minimizing the dependence on fossil fuels thus reducing greenhouse gas (GHG) emissions and also to curb for the rising energy demands in Kenya. In this analysis, 35 locations were each considered for their techno-economic potential of installation of a 10MW grid-connected PV plant. The sites are scattered across the country but are mostly concentrated in the eastern region and were selected based on their accessibility to the national grid and availability of their meteorological parameters from NASA Solar Energy Dataset. RETScreen software 4.0 version will be employed for the analysis in this present paper. The capacity factor, simple payback, equity payback, the net present value (NPV), annual life cycle savings, energy production cost, net annual greenhouse gas emission reduction and the equivalent barrels of crude oil not consumed are outlined. Energy accounting is performed and compared to the existing grid tariff for an effective feasibility argument of this 10MW grid-connected PV power system.

Keywords: photovoltaics, project viability analysis, PV module, renewable energy

Procedia PDF Downloads 301
658 Banking and Accounting Analysis Researches Effect on Environment and Income

Authors: Gerges Samaan Henin Abdalla

Abstract:

New methods of providing banking services to the customer have been introduced, such as online banking. Banks have begun to consider electronic banking (e-banking) as a way to replace some traditional branch functions by using the Internet as a new distribution channel. Some consumers have at least one account at multiple banks and access these accounts through online banking. To check their current net worth, clients need to log into each of their accounts, get detailed information, and work toward consolidation. Not only is it time consuming, but it is also a repeatable activity with a certain frequency. To solve this problem, the concept of account aggregation was added as a solution. Account consolidation in e-banking as a form of electronic banking appears to build a stronger relationship with customers. An account linking service is generally referred to as a service that allows customers to manage their bank accounts held at different institutions via a common online banking platform that places a high priority on security and data protection. The article provides an overview of the account aggregation approach in e-banking as a new service in the area of e-banking.

Keywords: compatibility, complexity, mobile banking, observation, risk banking technology, Internet banks, modernization of banks, banks, account aggregation, security, enterprise development

Procedia PDF Downloads 36
657 Virtual and Visual Reconstructions in Museum Expositions

Authors: Ekaterina Razuvalova, Konstantin Rudenko

Abstract:

In this article the most successful examples of international visual and virtual reconstructions of historical and culture objects, which are based on informative and communicative technologies, are represented. 3D reconstructions can demonstrate outward appearance, visualize different hypothesis, connected to represented object. Virtual reality can give us any daytime and season, any century and environment. We can see how different people from different countries and different era lived; we can get different information about any object; we can see historical complexes in real city environment, which are damaged or vanished. These innovations confirm the fact, that 3D reconstruction is important in museum development. Considering the most interesting examples of visual and virtual reconstructions, we can notice, that visual reconstruction is a 3D image of different objects, historical complexes, buildings and phenomena. They are constant and we can see them only as momentary objects. And virtual reconstruction is some environment with its own time, rules and phenomena. These reconstructions are continuous; seasons, daytime and natural conditions can change there. They can demonstrate abilities of virtual world existence. In conclusion: new technologies give us opportunities to expand the boundaries of museum space, improve abilities of museum expositions, create emotional atmosphere of game immersion, which can interest visitor. Usage of network sources allows increasing the number of visitors and virtual reconstruction opportunities show creative side of museum business.

Keywords: computer technologies, historical reconstruction, museums, museum expositions, virtual reconstruction

Procedia PDF Downloads 314
656 Scenario-Based Analysis of Electric Vehicle Penetration in Road Transportation in Laos

Authors: Bouneua Khamphilavanh, Toshihiko Masui

Abstract:

The penetration of EV (electric vehicle) technology in Lao road transportation, in this study, was analyzed by using the AIM/CGE [Laos] model. The computable general equilibrium (CGE) model was developed by the Asia-Pacific Integrated Model (AIM) team. In line with the increase of the number of road vehicles, the energy demand in the transport sector has been gradually increased which resulted in a large amount of budget spent for importing fossil fuels during the last decade, and a high carbon dioxide emission from the transport sector, hence the aim of this research is to analyze the impact of EVs penetration on economic and CO₂ emission in short-term, middle-term, and long-term. By the year 2050, the expected gross domestic product (GDP) value, due to Laos will spend more budget for importing the EV, will be gradually lost up to one percent. The cumulative CO₂ emission from 2020 to 2050 in BAU case will be 12,000 GgCO₂eq, and those in the EV mitigation case will be 9,300 GgCO₂eq, which accounting for likely 77% cumulative CO₂ emission reduction in the road transport sector by introducing the EV technology.

Keywords: GDP, CO₂ mitigation, CGE model, EV technology, transport

Procedia PDF Downloads 250
655 Assessing How Liberal Arts Colleges Can Teach Undergraduate Students about Key Issues in Migration, Immigration, and Human Rights

Authors: Hao Huang

Abstract:

INTRODUCTION: The Association of American Colleges and Universities (AACU) recommends the development of ‘high-impact practices,’ in an effort to increase rates of student retention and student engagement at undergraduate institutions. To achieve these goals, the Scripps College Humanities Institute and HI Fellows Seminar not only featured distinguished academics presenting their scholarship about current immigration policy and its consequences in the USA and around the world but integrated socially significant community leaders and creative activists/artivists in public talks, student workshops and collaborative art events. Students participated in experiential learning that involved guest personal presentations and discussions, oral history interviews that applied standard oral history methodologies, detailed cultural documentation, collaborative artistic interventions, and weekly posts in Internet Digital Learning Environment Sakai collaborative course forums and regular responses to other students’ comments. Our teaching pedagogies addressed the four learning styles outlined in Kolb’s Learning Style Inventory. PROJECT DESCRIPTION: Over the academic year 2017-18, the Scripps College Humanities Institute and HI Fellows Seminar presented a Fall 2017 topic, ‘The World at Our Doorsteps: Immigration and Deportation in Los Angeles’. Our purpose was to address how current federal government anti-immigration measures have affected many students of color, some of whom are immigrants, many of whom are related to and are friends with people who are impacted by the attitudes as well as the practices of the U.S. Citizenship and Immigration Services. In Spring 2018, we followed with the topic, ‘Exclusive Nationalisms: Global Migration and Immigration’. This addresses the rise of white supremacists who have ascended to position of power worldwide, in America, Europe, Russia, and xenophobic nationalisms in China, Myanmar and the Philippines. Recent scholarship has suggested the existence of categories of refugees beyond the political or social, who fit into the more inclusive category of migrants. ASSESSMENT METHODOLOGIES: Assessment methodologies not only included qualitative student interviews and quantitative student evaluations in standard rubric format, but also Outcome Assessments, Formative Evaluations, and Outside Guest Teacher feedback. These indicated that the most effective educational practices involved collaborative inquiry in undergraduate research, community-based learning, and capstone projects. Assessments of E-portfolios, written and oral coursework, and final creative projects with associated 10-12 page analytic paper revealed that students developed their understanding of how government and social organizations work; they developed communication skills that enhanced working with others from different backgrounds; they developed their ability to thoughtfully evaluate their course performance by adopting reflective practices; they gained analytic and interpretive skills that encouraged self-confidence and self- initiative not only academically, but also with regards to independent projects. CONCLUSION: Most importantly, the Scripps Humanities Institute experiential learning project spurred on real-world actions by our students, such as a public symposium on how to cope with bigots, a student tutoring program for immigrant staff children, student negotiations with the administration to establish meaningful, sustainable diversity and inclusion programs on-campus. Activism is not only to be taught to and for our students– it has to be enacted by our students.

Keywords: immigration, migration, human rights, learning assessment

Procedia PDF Downloads 117
654 Creative Applications for Socially Assistive Robots to Support Mental Health: A Patient-Centered Feasibility Study

Authors: Andreas Kornmaaler Hansen, Carlos Gomez Cubero, Elizabeth Jochum

Abstract:

The use of the arts in therapy and rehabilitation is well established, and there is growing recognition of the value of the arts for improving health and well-being across diverse populations. Combining arts with socially assistive robots is a relatively under-explored research area. This paper presents the results of a feasibility study conducted within an existing arts and health program to scope the possibility of combining visual arts with socially assistive robots to promote mental health and well-being. Using a participatory research design with participant-led perspectives, we present the results of our feasibility study with a collaborative drawing robot among an adult population with mild to severe mental illness. We identify key methodological challenges and advantages of working with participatory and human-centered approaches. Based on the results of three pilot workshops with participants and lay health workers, we outline suggestions for authentic engagement with real stakeholders toward the development of socially assistive robots in community health contexts. Working closely with a patient population at all levels of the research process is key for developing tools and interventions that center patient experience and priorities while minimizing the risks of alienating patients and communities.

Keywords: arts and health, visual art, health promotion, mental health, collaborative robots, creativity, socially assistive robots

Procedia PDF Downloads 45
653 Efficient GIS Based Public Health System for Disease Prevention

Authors: K. M. G. T. R. Waidyarathna, S. M. Vidanagamachchi

Abstract:

Public Health System exists in Sri Lanka has a satisfactory complete information flow when compared to other systems in developing countries. The availability of a good health information system contributed immensely to achieve health indices that are in line with the developed countries like US and UK. The health information flow at the moment is completely paper based. In Sri Lanka, the fields like banking, accounting and engineering have incorporated information and communication technology to the same extent that can be observed in any other country. The field of medicine has behind those fields throughout the world mainly due to its complexity, issues like privacy, confidentially and lack of people with knowledge in both fields of Information Technology (IT) and Medicine. Sri Lanka’s situation is much worse and the gap is rapidly increasing with huge IT initiatives by private-public partnerships in all other countries. The major goal of the framework is to support minimizing the spreading diseases. To achieve that a web based framework should be implemented for this application domain with web mapping. The aim of this GIS based public health system is a secure, flexible, easy to maintain environment for creating and maintaining public health records and easy to interact with relevant parties.

Keywords: DHIS2, GIS, public health, Sri Lanka

Procedia PDF Downloads 544
652 Dancing Calligraphy: An Aesthetic Study of Dancing Ink (2017)

Authors: Chingwen Yeh, Chang Ning Hung

Abstract:

This paper aims to analysis the aesthetic qualities of Dancing Ink (2017) performed by Miao-Hsuan Dance Group in Taiwan. The premiere was performed at Taichung Seaport Art Center Exhibition Hall Room A, in Taichung Taiwan on March 11th, 2017. What calligraphic elements were applied into the contemporary dance choreography was examed by these authors. Although calligraphy and dance are two different art forms, one can see in Dancing Ink that the beauty of Yin Yang force circling; the flow of Chi from inner meditation to the outer physical action are resonated in both art forms. The aesthetic experience was documented through qualitative research methods. In-depth interviews were conducted within a focus group including the calligrapher, the choreographer, the participated professional dancers and the appreciators. Subject matter, movement qualities, characteristic and meaning are the four main areas of interpretation originated from Janet Adshead’s dance analytical theory. Based on all the research data collection and analysis, this research found: 1) Making invisible spirituality visible in relations to creative process, 2) An artistic symbol that transforms from two-dimensional into three-dimensional generates a new aesthetic value, 3) Choreography and calligraphy require different artistic skills and disciplines but expressed the similar dynamic and rhythm in their movement.

Keywords: Chi, Dancing Ink, Miao Hsuan Dance Group, Yin Yang force

Procedia PDF Downloads 382
651 Encouraging Teachers to be Reflective: Advantages, Obstacles and Limitations

Authors: Fazilet Alachaher

Abstract:

Within the constructivist perspective of teaching, which views skilled teaching as knowing what to do in uncertain and unpredictable situations, this research essay explores the topic of reflective teaching by investigating the following questions: (1) What is reflective teaching and why is it important? (2) Why should teachers be trained to be reflective and how can they be prepared to be reflective? (3) What is the role of the teaching context in teachers’ attempts to be reflective? This paper suggests that reflective teaching is important because of the various potential benefits to teaching. Through reflection, teachers can maintain their voices and creativeness thus have authority to affect students, curriculum and school policies. The discussions also highlight the need to prepare student teachers and their professional counterparts to be reflective, so they can develop the characteristics of reflective teaching and gain the potential benefits of reflection. This can be achieved by adopting models and techniques that are based on constructivist pedagogical approaches. The paper also suggests that maintaining teachers’ attempts to be reflective in a workplace context and aligning practice with pre-service teacher education programs require the administrators or the policy makers to provide the following: sufficient time for teachers to reflect and work collaboratively to discuss challenges encountered in teaching, fewer non-classroom duties, regular in-service opportunities, more facilities and freedom in choosing suitable ways of evaluating their students’ progress and needs.

Keywords: creative teaching, reflective teaching, constructivist pedagogical approaches, teaching context, teacher’s role, curriculum and school policies, teaching context effect

Procedia PDF Downloads 433
650 The Pedagogical Force of Land and Art in Graduate Social Work A/R/Tographic Research

Authors: Valerie Triggs, Michele Sorensen

Abstract:

As two university professors in postsecondary faculties of social work and education, we have observed that students often recognize the importance of learning facts about colonization but have difficulty grappling with how they themselves might be implicated in reconciliation or how they might respond to these facts in meaningful ways. The detachment observed between students and factual information results in the initiation of a research study centered around an approach to teaching the course. This involved transitioning its pedagogical format to embrace a/r/tographic methods of teaching, learning, and inquiry. By taking seriously the arguments of various Indigenous scholars for learning from the land and by working alongside traditional Indigenous knowledge, we chose to engage a speculative approach to course design and teaching, which actually used the land as one of the course texts. We incorporated art practices that involved connecting bodies with land as well as using land materials in various creative and aesthetic projects while being informed by Medicine Keepers, Indigenous and settler artists, and knowledge-keeper helpers. In this study, we share some of the unanticipated themes that arose when students began to allow land and artmaking, both aesthetically and intuitively, through both joy and sorrow, to affect a reimagining and repositioning of selves and relations. We found that time and engagement with land and art began to build more empathic understanding and foster personal and professional practices grounded in respect, relevance, reciprocity, and responsibility.

Keywords: reconciliation, decolonization, artmaking, respect

Procedia PDF Downloads 29
649 Social Media Retailing in the Creator Economy

Authors: Julianne Cai, Weili Xue, Yibin Wu

Abstract:

Social media retailing (SMR) platforms have become popular nowadays. It is characterized by a creative combination of content creation and product selling, which differs from traditional e-tailing (TE) with product selling alone. Motivated by real-world practices like social media platforms “TikTok” and douyin.com, we endeavor to study if the SMR model performs better than the TE model in a monopoly setting. By building a stylized economic model, we find that the SMR model does not always outperform the TE model. Specifically, when the SMR platform collects less commission from the seller than the TE platform, the seller, consumers, and social welfare all benefit more from the SMR model. In contrast, the platform benefits more from the SMR model if and only if the creator’s social influence is high enough or the cost of content creation is small enough. For the incentive structure of the content rewards in the SMR model, we found that a strong incentive mechanism (e.g., the quadratic form) is more powerful than a weak one (e.g., the linear form). The previous one will encourage the creator to choose a much higher quality level of content creation and meanwhile allowing the platform, consumers, and social welfare to become better off. Counterintuitively, providing more generous content rewards is not always helpful for the creator (seller), and it may reduce her profit. Our findings will guide the platform to effectively design incentive mechanisms to boost the content creation and retailing in the SMR model and help the influencers efficiently create content, engage their followers (fans), and price their products sold on the SMR platform.

Keywords: content creation, creator economy, incentive strategy, platform retailing

Procedia PDF Downloads 89
648 An Ontological Approach to Existentialist Theatre and Theatre of the Absurd in the Works of Jean-Paul Sartre and Samuel Beckett

Authors: Gülten Silindir Keretli

Abstract:

The aim of this study is to analyse the works of playwrights within the framework of existential philosophy. It is to observe the ontological existence in the plays of No Exit and Endgame. Literary works will be discussed separately in each section of this study. The despair of post-war generation of Europe problematized the ‘human condition’ in every field of literature which is the very product of social upheaval. With this concern in his mind, Sartre’s creative works portrayed man as a lonely being, burdened with terrifying freedom to choose and create his own meaning in an apparently meaningless world. The traces of the existential thought are to be found throughout the history of philosophy and literature. On the other hand, the theatre of the absurd is a form of drama showing the absurdity of the human condition and it is heavily influenced by the existential philosophy. Beckett is the most influential playwright of the theatre of the absurd. The themes and thoughts in his plays share many tenets of the existential philosophy. The existential philosophy posits the meaninglessness of existence and it regards man as being thrown into the universe and into desolate isolation. To overcome loneliness and isolation, the human ego needs recognition from the other people. Sartre calls this need of recognition as the need for ‘the Look’ (Le regard) from the Other. In this paper, existentialist philosophy and existentialist angst will be elaborated and then the works of existentialist theatre and theatre of absurd will be discussed within the framework of existential philosophy.

Keywords: consciousness, existentialism, the notion of the absurd, the other

Procedia PDF Downloads 140
647 Rhetorical Features of Research Article Abstracts of Non-Native English-Speaking Novice Student Researchers

Authors: Rita Darmayanti

Abstract:

This study aims at investigating the discourse pattern and structure of research article abstracts. The characteristics of the language used in abstracts written by non-native English-speaking (NNES) novice researchers are mainly examined in terms of rhetorical moves and the degree of variability of the rhetorical features as indicated by the structure of clauses and the linguistic features of the text. To this end, 20 abstracts written by undergraduate students of the accounting department at the State Polytechnic of Malang in 2018-2019 were employed as the data of this study. Findings showed that the most frequently used pattern of the rhetorical move is I(Introduction)-P(Purpose)-M(Method)-Pr(Product or Result)-C(Conclusion) with the significant use of active sentence and present and past tense. The findings of the study are projected to be utilized for evaluating the quality of students’ abstracts and generating a pedagogical proposal of ESP writing course or at least providing a critical review of current practices in ESP program intended for non-native English students at tertiary level.

Keywords: rhetorical features, rhetorical moves, non-native English-speaking novice researchers, research abstract

Procedia PDF Downloads 116
646 Investigation of Factors Affecting Bangkok Urban Residents’ Behaviour of Bookkeeping for Household Accounts

Authors: Anocha Kimkong

Abstract:

This research paper, based on demographic variables, is aimed to study the behaviour of bookkeeping for household accounts of residents living in urban communities in Dusit District, Bangkok and to investigate factors that affected the behavior of bookkeeping. By use of non proportional stratified sampling technique of probability sampling, the research had a total of 247 samples. The systematic sampling technique was also utilized by selecting one household out of every 3 households. The demographic findings reported female respondents as the majority with an average age between 26-35 years old, having married status and having children. The respondents earn a living by selling, with an average income per month of between 5,001-15,000 Baht. Most of the families rent a house and each family have approximately 3-4 members. Furthermore, most of the household respondents used to be trained to do bookkeeping for household accounts. In addition, the factors in affecting the residents’ behaviour of doing household account bookkeeping included a dislike of numbers, inaccuracy of recording, availability of accounting counselors in the communities, people’s participation in trainings arranged by outside organizations.

Keywords: household account, bookkeeping, urban community, demographic variables

Procedia PDF Downloads 248
645 An Exploration of Science, Technology, Engineering, Arts, and Mathematics Competition from the Perspective of Arts

Authors: Qiao Mao

Abstract:

There is a growing number of studies concerning STEM (Science, Technology, Engineering, and Mathematics) and STEAM (Science, Technology, Engineering, Arts, and Mathematics). However, the research is little on STEAM competitions from Arts' perspective. This study takes the annual PowerTech STEAM competition in Taiwan as an example. In this activity, students are asked to make wooden bionic mechanical beasts on the spot and participate in a model and speed competition. This study aims to explore how Arts influences STEM after it involves in the making of mechanical beasts. A case study method is adopted. Through expert sampling, five prize winners in the PowerTech Youth Science and Technology Creation Competition and their supervisors are taken as the research subjects. Relevant data which are collected, sorted out, analyzed and interpreted afterwards, derive from observations, interview and document analyses, etc. The results of the study show that in the PowerTech Youth Science and Technology Creation Competition, when Arts involves in STEM, (1) it has an impact on the athletic performance, balance, stability and symmetry of mechanical beasts; (2) students become more interested and more creative in making STEAM mechanical beasts, which can promote students' learning of STEM; (3) students encounter more difficulties and problems when making STEAM mechanical beasts, and need to have more systematic thinking and design thinking to solve problems.

Keywords: PowerTech, STEAM contest, mechanical beast, arts' role

Procedia PDF Downloads 72
644 Challenges of Good Government in Enhancing Food Security for Sustainable National Development in Nigeria

Authors: Egboja Simon, Agi Sunday

Abstract:

One of the most important key to success of a nation is to ensure steady development and national economic self - sufficiency and independence. There have been challenges in food security related issues in many developing nations. The problems may be as a result of rise in food price across the globe diminishing global food reserve and erratic weather patterns among other factors. In Nigeria several Agricultural politics have been formulated to curtail food security challenges. Unfortunately, these policies have not yielded the deserved results of increase food production. This paper is designed to identify the various challenges confronting food security in Nigeria with a view of highlighting the reasons that accounting for these problems. This paper also suggests ways of addressing these challenges and concludes by saying that subsidization of the process of farm inputs like fertilizer, improved seed and agro chemicals education of the farmers on modern methods of farming through extension services, improvisation of villages based food storage mechanism and provision of infrastructural facilities in rural areas to facilitate the preservation and easy evacuation of farm produce should be encouraged.

Keywords: governance, security, food, development, conflict, hunger, society, sustainability

Procedia PDF Downloads 309
643 The Innovative Leadership in Air Forces

Authors: Ahmet Emre Yonder

Abstract:

The concept of present time is inevitably and rapidly changing. That provokes unbalanced, uncertain and elusive platform in the world order. Keeping up with this fluctuation requires a willingness to step beyond the comfort zones and to take a step through unknown. That is the perspectives of organizations in which the shareholders persistently create and then they share their creation. Moreover they are adapted to the unpredictable shifts and they establish vision. These are the meaning of innovation which is a process that converts new ideas to invaluable outcomes and that process can be ensured via innovative leaders. Leaders’ creativity is needed when challenging against countless complicated and unsteady situations in the battlefield. However, little attention has been paid to the importance of being innovative leader apart from innovating new technologies so far. Additionally, in most situation militarist organizations are hesitant to welcome different attitudes and that may discourage new ideas. Furthermore military leaders may complain about the lack of sources in today's world where the sources are very rare. In that point military leaders should change the strategies they apply from conventional views to the innovation of different point of views. But the constant occupation in Air Forces can be counted as a huge obstacle for innovative thinking. An organizational structure is needed to be developed for solutions of the problems which the creative leaders will encounter.This article focuses on how to raise innovative military leaders with innovative thinking skills and the need for a change from conventional to the innovative leadership in Air Forces. It also gives important suggestions to encourage raising innovative military leaders.

Keywords: air force, creativity, leadership, military, innovation

Procedia PDF Downloads 298
642 Open Education Resources a Gateway for Accessing Hospitality and Tourism Learning Materials

Authors: Isiya Shinkafi Salihu

Abstract:

Open education resources (OER) are open learning materials in different formats, course content and context to support learning globally. This study investigated the level of awareness of Hospitality and Tourism OER among students in the Department of Tourism and Hotel Management in a University. Specifically, it investigated students’ awareness, use and accessibility of OER in learning. The research design method used was the quantitative approach, using an online questionnaire. The thesis research shows that respondents frequently use OER but with little knowledge of the content and context of the material. Most of the respondents’ have little knowledge about the concept even though they use it. Information and communication technologies are tools for information gathering, social networking and knowledge sharing and transfer. OER are open education materials accessible online such as curriculum, maps, course materials, and videos that users create, adapt, reuse for learning and research. Few of the respondents that used OER in learning faced some challenges such as high cost of data, poor connectivity and lack of proper guidance. The results suggest a lack of awareness of OER among students in the faculty of tourism and the need for support from the teachers in the utilization of OER. The thesis also reveals that some of the international students are accessing the internet as beginners in their studies which require guidance. The research, however, recommends that further studies should be conducted to other faculties.

Keywords: creative commons, open education resources, open licenses, information and communication technology

Procedia PDF Downloads 166
641 Steps to Create a Wine Tourism Product Based on Storytelling

Authors: Yorgos Darlas

Abstract:

This original research aims at creating a wine tourism experience specially designed for Thessaloniki, based on retsina, a traditional Greek wine produced continuously since 5400 BC. Wine is a staple of the Greek dinner table, and this is particularly true for Thessaloniki, a city with a rich culinary tradition member of the UNESCO Creative Cities Network for gastronomy. Our methodology is based on historical and folklore research in order to shed light on the history and culture around the production and enjoyment of wine. In addition, we use quantitative and qualitative market research with the aim of recording modern habits and trends related to wine enjoyment. The above research has revealed the habits, rules, and rituals of the people of Thessaloniki, demonstrating the close link between the city’s culinary heritage and retsina. Thanks to this close link, the people of the city have a strong emotional bond with retsina, always ready to share a relevant story loaded with memories. Based on the findings of the research, our aim is to create a new wine tourism product for Thessaloniki based on storytelling. This wine tourism experience will provide visitors with the opportunity to discover the city through the personal stories of locals. At the same time, they will be acquainted with the history and the culture of retsina by visiting landmarks associated with its production and consumption and discovering the city’s multifaceted gastronomic heritage through pairings with retsina.

Keywords: retsina, Thessaloniki, wine tourism, marketing, storytelling

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640 Tatak Noy-Pi: The Branding Evolution of Tesoro's Philippine Handicrafts- A Philippines Creative and Cultural Industry

Authors: Regine R. Villanueva

Abstract:

The study looks into how a cultural industry such as Tesoro’s Philippine Handicrafts underwent the brand revitalization process throughout its 70 years of existence in the Philippine market. This study uses a historical approach which analyzes the changes in product development and promotional strategies. Similarly, its brand identity was determined as well in terms of its internal processes and archival data such as history, mission – vision, customer relations, products, and promotions. The product life cycle model and the brand identity planning model were used as theoretical framework for the study. The life cycle was used in historically tracing the company’s developments and changes in terms of its branding, more specifically the products, promotions, and identity. Interviews were conducted among informants who included the CEO and the heads of each department in the business. The researcher also utilized textual analysis to have an in-depth understanding of Tesoro’s’ brand identity portrayal through its advertisements. The results showed how the company has undergone a progressive and innovative transition in its life cycle. With the changing markets and increased competition, the brand started active promotions and engaged in product development. In terms of identity, they are branded as pioneers of the handicraft industry in the Philippines. They started their brand revitalization to be able to imbibe this identity to their consumers through advertisement communication and identifying their segmented markets.

Keywords: cultural industry, handicrafts, case study, philippines

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

Authors: Leila Niroomand, Reza Rafigh

Abstract:

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

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

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638 The Effectiveness of Anti-Smoking Campaign towards Young Adults (A Case Study in Bandar Sunway Institution)

Authors: Intan Abida Abu Bakar

Abstract:

This paper investigates the effectiveness of anti-smoking campaign towards youth in Bandar Sunway institution. Based from the Ministry of Health, Malaysia and the national newspapers in the country reveal that the campaigns were not effective enough to curb smoking in Malaysia. In the past, from the year 2004 to 2014, the Malaysian Health Ministry were determined to curb the smoking issue that were arising in the country especially among the youths. “Tak Nak” smoking campaign was launched and broadcast on all forms of media in Malaysia. The campaigns are to educate and create an awareness to encourage people to quit smoking besides discourage non-smokers from starting to smoke. The main objective of this research is to investigate and study the concept, storyline and appeal of ‘Tak Nak Merokok’ advertisement campaigns from 2004 to 2014. Data from questionnaires and focus group discussions indicate that the advertisement contained fear and emotional appeal with good concept and storyline are more appealing and effective compared to the humour and informational rational appeal. This research could be a guideline for advertisers who want to come up with creative anti-smoking campaigns in Malaysia. In the future, the focus group can be expanded and more feedbacks and reviews could contribute to marketers and advertisers to determine the most suitable advertisements to tackle this smoking issue.

Keywords: effectiveness, anti-smoking campaign, young adults, smoking

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637 Experimentally Validated Analytical Model for Thermal Analysis of Multi-Stage Depressed Collector

Authors: Vishant Gahlaut, A Mercy Latha, Sanjay Kumar Ghosh

Abstract:

Multi-stage depressed collectors (MDC) are used as an efficiency enhancement technique in traveling wave tubes the high-energy electron beam, after its interaction with the RF signal, gets velocity sorted and collected at various depressed electrodes of the MDC. The ultimate goal is to identify an optimum thermal management scheme (cooling mechanism) that could extract the heat efficiently from the electrodes. Careful thermal analysis, incorporating the cooling mechanism is required to ensure that the maximum temperature does not exceed the safe limits. A simple analytical model for quick prediction of the thermal has been developed. The model has been developed for the worst-case un-modulated DC condition, where all the thermal power is dissipated in the last electrode (typically, fourth electrode in the case of the four-stage depressed collector). It considers the thermal contact resistances at various braze joints accounting for the practical non-uniformities. Analytical results obtained from the model have been validated with simulated and experimental results.

Keywords: multi-stage depressed collector, TWTs, thermal contact resistance, thermal management

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636 Nonlinear Analysis of Shear Deformable Deep Beam Resting on Nonlinear Two-Parameter Random Soil

Authors: M. Seguini, D. Nedjar

Abstract:

In this paper, the nonlinear analysis of Timoshenko beam undergoing moderate large deflections and resting on nonlinear two-parameter random foundation is presented, taking into account the effects of shear deformation, beam’s properties variation and the spatial variability of soil characteristics. The finite element probabilistic analysis has been performed by using Timoshenko beam theory with the Von Kàrmàn nonlinear strain-displacement relationships combined to Vanmarcke theory and Monte Carlo simulations, which is implemented in a Matlab program. Numerical examples of the newly developed model is conducted to confirm the efficiency and accuracy of this later and the importance of accounting for the foundation second parameter (Winkler-Pasternak). Thus, the results obtained from the developed model are presented and compared with those available in the literature to examine how the consideration of the shear and spatial variability of soil’s characteristics affects the response of the system.

Keywords: nonlinear analysis, soil-structure interaction, large deflection, Timoshenko beam, Euler-Bernoulli beam, Winkler foundation, Pasternak foundation, spatial variability

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