Search results for: internal auditing in universities
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3634

Search results for: internal auditing in universities

2884 Developing of Ecological Internal Insulation Composite Boards for Innovative Retrofitting of Heritage Buildings

Authors: J. N. Nackler, K. Saleh Pascha, W. Winter

Abstract:

WHISCERS™ (Whole House In-Situ Carbon and Energy Reduction Solution) is an innovative process for Internal Wall Insulation (IWI) for energy-efficient retrofitting of heritage building, which uses laser measuring to determine the dimensions of a room, off-site insulation board cutting and rapid installation to complete the process. As part of a multinational investigation consortium the Austrian part adapted the WHISCERS system to local conditions of Vienna where most historical buildings have valuable stucco facades, precluding the application of an external insulation. The Austrian project contribution addresses the replacement of commonly used extruded polystyrene foam (XPS) with renewable materials such as wood and wood products to develop a more sustainable IWI system. As the timber industry is a major industry in Austria, a new innovative and more sustainable IWI solution could also open up new markets. The first approach of investigation was the Life Cycle Assessment (LCA) to define the performance of wood fibre board as insulation material in comparison to normally used XPS-boards. As one of the results the global-warming potential (GWP) of wood-fibre-board is 15 times less the equivalent to carbon dioxide while in the case of XPS it´s 72 times more. The hygrothermal simulation program WUFI was used to evaluate and simulate heat and moisture transport in multi-layer building components of the developed IWI solution. The results of the simulations prove in examined boundary conditions of selected representative brickwork constructions to be functional and usable without risk regarding vapour diffusion and liquid transport in proposed IWI. In a further stage three different solutions were developed and tested (1 - glued/mortared, 2 - with soft board, connected to wall with gypsum board as top layer, 3 - with soft board and clay board as top layer). All three solutions presents a flexible insulation layer out of wood fibre towards the existing wall, thus compensating irregularities of the wall surface. From first considerations at the beginning of the development phase, three different systems had been developed and optimized according to assembly technology and tested as small specimen in real object conditions. The built prototypes are monitored to detect performance and building physics problems and to validate the results of the computer simulation model. This paper illustrates the development and application of the Internal Wall Insulation system.

Keywords: internal insulation, wood fibre, hygrothermal simulations, monitoring, clay, condensate

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2883 Hybrid Incentives for Excellent Abroad Students Study for High Education Degrees

Authors: L. Sun, C. Hardacre, A. Garforth, N. Zhang

Abstract:

Higher Education (HE) degrees in the UK are attractive for international students. The recognized reputation of the HE and the world-leading researchers in some areas in the UK imply that the HE degree from the UK might be a passport to a successful career for abroad students. However, it is a challenge to inspire outstanding students applying for the universities in the UK. The incentives should be country-specific for undergraduates and postgraduates. The potential obstacles to stop students applying for the study in the UK mainly lie in these aspects: different HE systems between the UK and other countries, such as China; less information for the application procedures; worries for the study in English for those non-native speakers; and expensive international tuition fees. The hybrid incentives have been proposed by the efforts from the institutions, stuffs, and students themselves. For example, excellent students from top universities would join us based on the abroad exchange programs or ‘2+2 programme’ with discount tuition. They are potential PhD candidates in the further study in the UK. Diversity promotions are implemented to share information and answer queries for potential students and their guardians. Face to face presentations, workshops, and seminars deliver chances for students to admire teaching and learning in the UK, and give students direct answers for their confusions. WeChat official account and Twitter as the online information platform are set up to post messages of recruitment, the guidance for the application procedures, and international collaboration in teaching and research as well. Students who are studying in the UK and the alumni would share their experiences in the study and lives in the UK and their careers after obtaining the HE degree would play as a positive stimulus to our potential students. Short term modules in the UK with exchangeable credits in summer holidays would give abroad students firsthand experiences of the study in the reputable schools with excellent academics, different cultures and the network with international students. Successful cases at the University of Manchester illustrated the effectiveness of these presented methodologies.

Keywords: abroad students, degree study, high education, hybrid incentives

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2882 The Role of the University Campus in Shaping the Built Environment of Its Local Communities

Authors: Lawrence Babatunde Ogunsanya

Abstract:

The university has been in existence, in one form or another, for over a thousand years and has contributed in multiple ways to modern society. It is considered a center of culture, aesthetic direction, and moral forces shaping the civilized society. Universities also contribute in important ways to the economic health and physical landscape of neighborhoods and cities, serving as permanent fixtures of the urban economy and the built environment. Due to the size and location of university campuses, they put demands on the urban character, systems, and infrastructure of the neighboring communities. These demands or impacts have substantial implications for the built environment. It is important to understand the impacts university campuses have on their surrounding communities and urban environments because the destiny of the university is inextricably linked to the destiny of the adjacent neighborhoods. This paper identifies the diverse factors generated by universities in shaping the built environments of their local communities within different spatial contexts such as urban, rural, and township regions situated in South Africa.By applying a mixed methods approach in four university campuses within the province of KwaZulu-Natal in South Africa. Several data collection instruments were used, such as in-depth interviews, a survey, remote sensing, and onsite observations. The thematic findings revealed numerous factors which influence the morphology of neighbourhood built environments and the myriad of relationships the university has with its local community. This paper also reveals that the university campus is more than a precinct which accommodates buildings and academic endeavours, the role of the university in this century has changed dramatically from its traditional roots of being an elite enclave of academics to a more inclusive and engaged entity that is concerned about providing relevant holistic solutions to society’s current challenges in the built environment.

Keywords: university campus, built environment, architecture, neighborhood planning

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2881 Corporate Social Responsibility of Islamic Banks in Bahrain: Depositors’ Awareness

Authors: Sutan Emir Hidayat, Latifa Hassan Al-Qassab

Abstract:

The purpose of this study is to examine depositors’ awareness on the pursuit of corporate social responsibilities (CSR) conducted by Islamic retail banks in the Kingdom of Bahrain according to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. The outcome of the paper is the extent to which the depositors knew about the banks’ CSR activities in promoting the welfare of the society beyond their business objectives. The study covered all Islamic retail banks in the Kingdom of Bahrain where a survey questionnaire was distributed to a total of 200 Islamic banks' depositors. The results of the survey show that the level of depositors’ awareness is limited on the pursuit of corporate social responsibilities by the banks as indicated by the small number of statements in the survey questionnaire which the respondents agreed to or of which they had satisfactory knowledge. The significant statistical difference in the respondents' answers to the survey questionnaire when they are grouped according to their respective banks prove that the level of depositors’ awareness on the pursuit of corporate social responsibilities varies considerably among the six Islamic retail banks in the kingdom. The findings of the study might be used to assist the policy makers in the field of CSR of Islamic financial institutions in formulation of better CSR activities and in delivering better services for the public welfare. The study also might help Islamic banks in the kingdom to set up strategy in order to increase the level of depositors’ awareness on their CSR activities.

Keywords: corporate social responsibilities, awareness, Islamic banks, Bahrain

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2880 The Relationship between Knowledge Management Processes and Strategic Thinking at the Organization Level

Authors: Bahman Ghaderi, Hedayat Hosseini, Parviz Kafche

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The role of knowledge management processes in achieving the strategic goals of organizations is crucial. To this end, understanding the relationship between knowledge management processes and different aspects of strategic thinking (followed by long-term organizational planning) should be considered. This research examines the relationship between each of the five knowledge management processes (creation, storage, transfer, audit, and deployment) with each dimension of strategic thinking (vision, creativity, thinking, communication and analysis) in one of the major sectors of the food industry in Iran. In this research, knowledge management and its dimensions (knowledge acquisition, knowledge storage, knowledge transfer, knowledge auditing, and finally knowledge utilization) as independent variables and strategic thinking and its dimensions (creativity, systematic thinking, vision, strategic analysis, and strategic communication) are considered as the dependent variable. The statistical population of this study consisted of 245 managers and employees of Minoo Food Industrial Group in Tehran. In this study, a simple random sampling method was used, and data were collected by a questionnaire designed by the research team. Data were analyzed using SPSS 21 software. LISERL software is also used for calculating and drawing models and graphs. Among the factors investigated in the present study, knowledge storage with 0.78 had the most effect, and knowledge transfer with 0.62 had the least effect on knowledge management and thus on strategic thinking.

Keywords: knowledge management, strategic thinking, knowledge management processes, food industry

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2879 Evolution of Economic Urban Spaces: Barcelona's Trafalgar Garment District, 1940-2017

Authors: Rafael Vicente Salar

Abstract:

Cities are steadily transforming their productive systems based on value-adding strategies, with the aim of becoming more competitive in a globalized economy. This fact is reflected in inner urban spaces which are increasingly accommodating new economic activities related to knowledge, culture, creativity, and tourism, to the detriment of traditional activities. This is the case of the Trafalgar Garment District (TGD), located in Barcelona´s Eixample Dret neighborhood, an economic urban space historically devoted to the garment wholesale trade. This district is currently experiencing the transformation of its traditional economic specialization. In the last 50 years, external and internal factors have caused, firstly, the disintegration of the Catalonian garment regional cluster. This has resulted in the closure of the majority of metropolitan garment workshops. Secondly, this has also caused either the disappearance of wholesale firms or their relocation to more suitable spaces in the metropolitan area. Specifically, the TGD's economic restructuration is related to the attraction of firms related to the lodging industry and the new economy. In addition, some of the wholesale businesses are adopting new management strategies in order to remain in the TGD. These initiatives are thought to allow them, on one hand, to upgrade their products and, on the other, to reconfigure their internal organization in order to be more competitive.

Keywords: Barcelona, garment district, new economy, tourism, garmen wholesale trade

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2878 Dynamic Analysis of Submerged Floating Tunnel Subjected to Hydrodynamic and Seismic Loadings

Authors: Naik Muhammad, Zahid Ullah, Dong-Ho Choi

Abstract:

Submerged floating tunnel (SFT) is a new solution for the transportation infrastructure through sea straits, fjords, and inland waters, and can be a good alternative to long span suspension bridges. SFT is a massive cylindrical structure that floats at a certain depth below the water surface and subjected to extreme environmental conditions. The identification of dominant structural response of SFT becomes more important due to intended environmental conditions for the design of SFT. The time domain dynamic problem of SFT moored by vertical and inclined mooring cables/anchors is formulated. The dynamic time history analysis of SFT subjected to hydrodynamic and seismic excitations is performed. The SFT is modeled by finite element 3D beam, and the mooring cables are modeled by truss elements. Based on the dynamic time history analysis the displacements and internal forces of SFT were calculated. The response of SFT is presented for hydrodynamic and seismic excitations. The transverse internal forces of SFT were the maximum compared to vertical direction, for both hydrodynamic and seismic cases; this indicates that the cable system provides very small stiffness in transverse direction as compared to vertical direction of SFT.

Keywords: submerged floating tunnel, hydrodynamic analysis, time history analysis, seismic response

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2877 The Analysis of Expenses for Research and Development Activities in Turkey

Authors: Gökhan Karhan, Yavuz Elitok

Abstract:

Nowadays, inequality between developing and underdeveloped countries has a rapid increment. Developed countries impress the underdeveloped countries to become dependent through them. For that reason, Turkey has to increase its capability of making technological innovations. It has tried to be identified by examining the expenses of R&D in public, mercantile establishments and universities in Turkey that which expense is not enough and which expense should be doubled. As a result, developing new resolution strategies will be easier.

Keywords: competitive strength, research and development, technological innovation, Turkey

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2876 Ukrainians Professors in a Luso-Hispanophone Brazilian Border Region: a Case-Study on the Management of Multilingualism in Higher Education

Authors: Isis Ribeiro Berger

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In view of recent war conflicts between Russia and Ukraine, the government of Paraná State, in Brazil, started a program to host Ukrainian scientists in state universities in 2022. The initiative aimed at integrating these scientists into the Brazilian academic community, strengthening the role of universities in producing science and innovation even in times of war, as well as fostering Higher Education internationalization. Paraná state was a pioneer in this initiative due to the fact it has been home to the largest contingent of immigrants and descendants of Ukrainians in Brazil because of migratory processes that began at the end of the 19th century. One of the universities receiving Ukrainian scientists is in Foz do Iguaçu, a city that borders Argentina and Paraguay. It is a multilingual environment, whose majority languages are Portuguese (the official language of Brazil), Spanish (the official language of both Argentina and Paraguay), as well as Guarani (the co-official indigenous language of Paraguay). It is in such a sociolinguistic environment that two Ukrainian professors began their activities within the scope of an Interdisciplinary Postgraduate Program (master’s and doctorate degree). This case study, whose theme is the management of multilingualism, was developed within the scope of Language Policy. It aimed at identifying the attitudes of both Ukrainian professors and postgraduate students towards multilingualism in this context, given the plural linguistic repertoire of the academic community, as well as identifying the language management strategies for the construction of knowledge implemented by the program and in the classroom by these participants. Therefore, the study was conducted under a qualitative approach, for which surveys and interviews were adopted as part of its methodological procedures. Data revealed the presence of different languages in the classroom (Portuguese, Spanish, English and Ukrainian), which made pedagogical practices challenging for both professors and students, whose levels of knowledge in the different languages varied significantly. The results indicate that multilingualism was the norm as the means of instruction adopted in this context, in which bilingual Portuguese-English-Ukrainian instruction was used by the professors in their lectures. Although English has been privileged for the internationalization of Higher Education in various contexts, it was not used as an exclusive means of instruction in this case, mostly because it is a predominantly Portuguese-Spanish-speaking environment. In addition, the professors counted on the mediation of an interpreter hired by the program since not every student had sufficient knowledge of English as part of their repertoires. The findings also suggest Portuguese is the language that most of the participants of this study prefer, both because it is the mother tongue of majority, and because it is the official language of the host country to the professors, who have sought to integrate to the local culture and community. This research is inserted in the Axis: Multilingualism and Education, of the UNESCO Chair on Language Policies for Multilingualism to which this study is related.

Keywords: attitudes, border region, multilingualism management, Ukrainian professors

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2875 Metallurgical Analysis of Surface Defect in Telescopic Front Fork

Authors: Souvik Das, Janak Lal, Arthita Dey, Goutam Mukhopadhyay, Sandip Bhattacharya

Abstract:

Telescopic Front Fork (TFF) used in two wheelers, mainly motorcycle, is made from high strength steel, and is manufactured by high frequency induction welding process wherein hot rolled and pickled coils are used as input raw material for rolling of hollow tubes followed by heat treatment, surface treatment, cold drawing, tempering, etc. The final application demands superior quality TFF tubes w.r.t. surface finish and dimensional tolerances. This paper presents the investigation of two different types of failure of fork during operation. The investigation consists of visual inspection, chemical analysis, characterization of microstructure, and energy dispersive spectroscopy. In this paper, comprehensive investigations of two failed tube samples were investigated. In case of Sample #1, the result revealed that there was a pre-existing crack, known as hook crack, which leads to the cracking of the tube. Metallographic examination exhibited that during field operation the pre-existing hook crack was surfaced out leading to crack in the pipe. In case of Sample #2, presence of internal oxidation with decarburised grains inside the material indicates origin of the defect from slab stage.

Keywords: telescopic front fork, induction welding, hook crack, internal oxidation

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2874 Numerical Response of Planar HPGe Detector for 241Am Contamination of Various Shapes

Authors: M. Manohari, Himanshu Gupta, S. Priyadharshini, R. Santhanam, S. Chandrasekaran, B. Venkatraman

Abstract:

Injection is one of the potential routes of intake in a radioactive facility. The internal dose due to this intake is monitored at the radiation emergency medical centre, IGCAR using a portable planar HPGe detector. The contaminated wound may be having different shapes. In a reprocessing potential of wound contamination with actinide is more. Efficiency is one of the input parameters for estimation of internal dose. Estimating these efficiencies experimentally would be tedious and cumbersome. Numerical estimation can be a supplement to experiment. As an initial step in this study 241Am contamination of different shapes are studied. In this study portable planar HPGe detector was modeled using Monte Carlo code FLUKA and the effect of different parameters like distance of the contamination from the detector, radius of the circular contamination were studied. Efficiency values for point and surface contamination located at different distances were estimated. The effect of efficiency on the radius of the surface source was more predominant when the source is at 1 cm distance compared to when the source to detector distance is 10 cm. At 1 cm the efficiency decreased quadratically as the radius increased and at 10 cm it decreased linearly. The point source efficiency varied exponentially with source to detector distance.

Keywords: Planar HPGe, efficiency value, injection, surface source

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2873 Engineering in Saudi Arabia: Importance of Communications and Power Engineering

Authors: Hamed D. Alsharari

Abstract:

This paper first analyses the current status regarding electrical engineering higher education in Saudi Arabian public universities. The paper focuses on the two EE sub-specialties most commonly present in Saudi Arabia, power and communications and discusses recruitment in this field, showing various market and employment demand for EE.

Keywords: communications, electrical engineering, higher education, Saudi Arabia, power

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2872 Consumers Perception of Slogans/ Taglines: A Study of Higher Education Sector in India

Authors: Puja Mahesh

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Purpose: A good slogan captures the essence of your brand's promised consumer benefit in one short phrase. A good slogan conjures up positive imagery about your business or your product. A good slogan has the element of immediacy. Immediacy does not necessarily mean that the slogan will inspire consumers to run right out and buy your product. It does mean, however, that your slogan has an immediate cognitive impact. It forces your audience to "stop-and-think" after exposure as a necessary first step toward remembering your slogan promise. A good slogan is memorable and durability. When your slogan promise is occupying prime real estate in the consumer's subconscious, it aids in recall and activates preference for your brand when you want it -when consumers are ready to buy. The objective of current study is to understand the consumer perception of slogans/taglines of higher education sector in India. Design/Methodology/Approach: Survey of 500 consumers (largely comprising of youth) will be done using questionnaire. Universities and institutes will be chosen on the basis of various streams and Credible Rankings. The perception will be taken from the respondents on the basis of scale. Findings: Catchy phrases, rhymes, music, jingles, avatars (visual representations) and unique imagery are just a few of the mnemonic clutter-busting tactics commonly used in slogans to stand apart from the competition and to aid in memory recall. The study will reveal whether it is true that catchy phrases, rhymes, music, jingles, avatars (visual representations) and unique imagery across disciplines and universities help in building stronger brands. It will also be found whether consumers pay more attention to reputation of University/ College or brand identity. Originality/Value: Researcher has not come across any study of Consumer Perception of Slogans/Taglines of Higher Education Brands in India. Also, it would be interesting to understand Consumer Perception of various colleges/streams particularly Management colleges who invest a lot of time in branding exercise.

Keywords: consumer perception, higher education, slogans, taglines

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2871 Dynamics of Norms and Identities Facilitate Countries to Resolve Their Conflicts: A Case Study of ASEAN

Authors: Chander Shekhar Kohli

Abstract:

In the field of international relations, countries have been experiencing distinct nature of conflicts. But, in the case of Association of Southeast Asian Nations (ASEAN) for a long time, the members have witnessed conflicts, small and large. These conflicts, as a result, have given catastrophic outcomes, such as killings and destroying properties. For the resolution of such conflicts, nonetheless, efforts likewise have been made, simultaneously, in terms of establishing peace and security. In this background, the ASEAN presents a significant example as before it had faced several wars, like Vietnam War, Cambodia conflicts, and so on. This research paper, therefore, strives to examine the ASEAN as a case with the help of both primary and secondary sources. It likewise will be dealt with how changing norms and identity building facilitate the ASEAN countries to deal with their conflicts both internal and external. This paper also will discuss how internal developments within countries affect conflict resolution process as each member of ASEAN is guided by its national interest. It is then argued that conflict resolution in the ASEAN is moving from its existing power-based solution to norms and identity-based solution as member countries have become more dependent on other countries. The research, therefore, is concluded by saying that the conflicts could only be resolved through building norms and common identities, which of course are recognized crucial mechanisms among the ASEAN countries with some exceptions.

Keywords: ASEAN, conflict resolution, norms and identities, peace and security

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2870 Teaching Translation in Brazilian Universities: A Study about the Possible Impacts of Translators’ Comments on the Cyberspace about Translator Education

Authors: Erica Lima

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The objective of this paper is to discuss relevant points about teaching translation in Brazilian universities and the possible impacts of blogs and social networks to translator education today. It is intended to analyze the curricula of Brazilian translation courses, contrasting them to information obtained from two social networking groups of great visibility in the area concerning essential characteristics to become a successful profession. Therefore, research has, as its main corpus, a few undergraduate translation programs’ syllabuses, as well as a few postings on social networks groups that specifically share professional opinions regarding the necessity for a translator to obtain a degree in translation to practice the profession. To a certain extent, such comments and their corresponding responses lead to the propagation of discourses which influence the ideas that aspiring translators and recent graduates end up having towards themselves and their undergraduate courses. The postings also show that many professionals do not have a clear position regarding the translator education; while refuting it, they also encourage “free” courses. It is thus observed that cyberspace constitutes, on the one hand, a place of mobilization of people in defense of similar ideas. However, on the other hand, it embodies a place of tension and conflict, in view of the fact that there are many participants and, as in any other situation of interlocution, disagreements may arise. From the postings, aspects related to professionalism were analyzed (including discussions about regulation), as well as questions about the classic dichotomies: theory/practice; art/technique; self-education/academic training. As partial result, the common interest regarding the valorization of the profession could be mentioned, although there is no consensus on the essential characteristics to be a good translator. It was also possible to observe that the set of socially constructed representations in the group reflects characteristics of the world situation of the translation courses (especially in some European countries and in the United States), which, in the first instance, does not accurately reflect the Brazilian idiosyncrasies of the area.

Keywords: cyberspace, teaching translation, translator education, university

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2869 Burnback Analysis of Star Grain Using Level-Set Technique

Authors: Ali Yasin, Ali Kamran, Muhammad Safdar

Abstract:

In order to reduce the hefty cost involved in terms of time and project cost, the development and application of advanced numerical tools to address the burn-back analysis problem in solid rocket motor design and development is the need of time. Several advanced numerical schemes have been developed in recent times, but their usage in the design of propellant grain of solid rocket motors is very rare. In this paper, an advanced numerical technique named the Level-Set method has been utilized for the burn-back analysis of star grain to study the effect of geometrical parameters on ballistic performance indicators such as solid loading, neutrality, and sliver percentage. In the level set technique, simple finite difference methods may fail quickly and require more sophisticated non-oscillatory schemes for feasible long-time simulation. For internal ballistic calculations, a simplified equilibrium pressure method is utilized. Preliminary results of the operative conditions, for all the combustion time, of star grain burn-back using level set techniques are compared with published results using CAD technique to test the developed numerical model.

Keywords: solid rocket motor, internal ballistic, level-set technique, star grain

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2868 The Relationship between Intermediate Input Source and Innovation Performance in Business Group-Affiliated Firms

Authors: M. Fernández, T. Gómez, J. Fleta

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Although firm innovation is a crucial factor for enhancing their competitive advantage in the current context of globalization, achieving innovations poses a significant challenge because of the degree of expertise required and the associated financial costs. Firms affiliated with business groups can choose whether their purchases of intermediate inputs are domestic (i.e., national source) or from foreign markets (i.e., international source) and whether the supplier firms are affiliated (i.e., internal source) or non-affiliated (i.e., external source). This has led to studies investigating the role of different sources of intermediate inputs in promoting innovation performance. The present study seeks to fill this gap by exploring the relationship between the source of intermediate inputs and innovation performance in firms belonging to Spanish non-MNE groups. For this purpose, we will distinguish among three intermediate input sources, international sourcing, domestic external sourcing, and internal sourcing, as their choice could be induced by different causes and have different consequences. Finally, it is analyzed radical and incremental innovation as innovation performance because they are closely related to the concept of technological development and reflect different innovation behavior. The paper includes a sample of around 4,100 firm-year observations of manufacturing firms (non-MNE) belonging to groups located in Spain between 2006 and 2020.

Keywords: intermediate input source, innovation performance, business group affiliated firms, Spain

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2867 The Effect of Book-Tax Conformity on Audit Quality: Evidence from Canada

Authors: Yosra Makni Fourati, Sana Masmoudi Mardassi

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

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

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2866 Turning Points in the Development of Translator Training in the West from the 1980s to the Present

Authors: B. Sayaheen

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The translator’s competence is one of the topics that has received a great deal of research in the field of translation studies because such competencies are still debatable and not yet agreed upon. Besides, scholars tackle this topic from different points of view. Approaches to teaching these competencies have gone through some developments. This paper aims at investigating these developments, exploring the major turning points and shifts in the developments of teaching methods in translator training. The significance of these turning points and the external or internal causes will also be discussed. Based on the past and present status of teaching approaches in translator training, this paper tries to predict the future of these approaches. This paper is mainly concerned with developments of teaching approaches in the West since the 1980s to the present. The reason behind choosing this specific period is not because translator training started in the 1980s but because most criticism of the teacher-centered approach started at that time. The implications of this research stem from the fact that it identifies the turning points and the causes that led teachers to adopt student-centered approaches rather than teacher-centered approaches and then to incorporate technology and the Internet in translator training. These reasons were classified as external or internal reasons. Translation programs in the West and in other cultures can benefit from this study. Translation programs in the West can notice that teaching translation is geared toward incorporating more technologies. If these programs already use technology and the Internet to teach translation, they might benefit from the assumed future direction of teaching translation. On the other hand, some non-Western countries, and to be specific some professors, are still applying the teacher-centered approach. Moreover, these programs should include technology and the Internet in their teaching approaches to meet the drastic changes in the translation process, which seems to rely more on software and technologies to accomplish the translator’s tasks. Finally, translator training has borrowed many of its approaches from other disciplines, mainly language teaching. The teaching approaches in translator training have gone through some developments, from teacher-centered to student-centered and then toward the integration of technologies and the Internet. Both internal and external causes have played a crucial role in these developments. These borrowed approaches should be comprehensively evaluated in order to see if they achieve the goals of translator training. Such evaluation may lead us to come up with new teaching approaches developed specifically for translator training. While considering these methods and designing new approaches, we need to keep an eye on the future needs of the market.

Keywords: turning points, developments, translator training, market, The West

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2865 Control Strategy for Two-Mode Hybrid Electric Vehicle by Using Fuzzy Controller

Authors: Jia-Shiun Chen, Hsiu-Ying Hwang

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Hybrid electric vehicles can reduce pollution and improve fuel economy. Power-split hybrid electric vehicles (HEVs) provide two power paths between the internal combustion engine (ICE) and energy storage system (ESS) through the gears of an electrically variable transmission (EVT). EVT allows ICE to operate independently from vehicle speed all the time. Therefore, the ICE can operate in the efficient region of its characteristic brake specific fuel consumption (BSFC) map. The two-mode powertrain can operate in input-split or compound-split EVT modes and in four different fixed gear configurations. Power-split architecture is advantageous because it combines conventional series and parallel power paths. This research focuses on input-split and compound-split modes in the two-mode power-split powertrain. Fuzzy Logic Control (FLC) for an internal combustion engine (ICE) and PI control for electric machines (EMs) are derived for the urban driving cycle simulation. These control algorithms reduce vehicle fuel consumption and improve ICE efficiency while maintaining the state of charge (SOC) of the energy storage system in an efficient range.

Keywords: hybrid electric vehicle, fuel economy, two-mode hybrid, fuzzy control

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2864 The Effectiveness and the Factors Affect Farmer’s Adoption of Technological Innovation Citrus Gerga Lebong in Bengkulu Indonesia

Authors: Umi Pudji Astuti, Dedi Sugandi

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The effectiveness of agricultural extension is determined by the component in the agricultural extension system among others are agricultural extension methods. Effective methods should be selected and defined based on the characteristics of the target, the resources, the materials, and the objectives to be achieved. Citrus agribusiness development in Lebong is certainly supported by the role of stakeholders and citrus farmers, as well as the proper dissemination methods. Adoption in the extension process substantially can be interpreted as the changes of behavior process such as knowledge (cognitive), attitudes (affective), and skill (psycho-motoric) in a person after receiving "innovation" from extension submitted by target communities. Knowledge and perception are needed as a first step in adopting a innovation, especially of citrus agribusiness development in Lebong. The process of Specific technology adoption is influenced by internal factors and farmer perceptions of technological innovation. Internal factors such as formal education, experience trying to farm, owned land, production farm goods. The output of this study: 1) to analyze the effectiveness of field trial methods in improving cognitive and affective farmers; 2) Knowing the relationship of adoption level and knowledge of farmers; 3) to analyze the factors that influence farmers' adoption of citrus technology innovation. The method of this study is through the survey to 40 respondents in Rimbo Pengadang Sub District, Lebong District in 2014. Analyzing data is done by descriptive and statistical parametric (multiple linear functions). The results showed that: 1) Field trip method is effective to improve the farmer knowledge (23,17% ) and positively affect the farmer attitude; 2) the knowledge level of PTKJS innovation farmers "positively and very closely related".; 3) the factors that influence the level of farmers' adoption are internal factors (education, knowledge, and the intensity of training), and external factors respondents (distance from the house to the garden and from the house to production facilities shop).

Keywords: affect, adoption technology, citrus gerga, effectiveness dissemination

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2863 Assignment of Airlines Technical Members under Disruption

Authors: Walid Moudani

Abstract:

The Crew Reserve Assignment Problem (CRAP) considers the assignment of the crew members to a set of reserve activities covering all the scheduled flights in order to ensure a continuous plan so that operations costs are minimized while its solution must meet hard constraints resulting from the safety regulations of Civil Aviation as well as from the airlines internal agreements. The problem considered in this study is of highest interest for airlines and may have important consequences on the service quality and on the economic return of the operations. In this communication, a new mathematical formulation for the CRAP is proposed which takes into account the regulations and the internal agreements. While current solutions make use of Artificial Intelligence techniques run on main frame computers, a low cost approach is proposed to provide on-line efficient solutions to face perturbed operating conditions. The proposed solution method uses a dynamic programming approach for the duties scheduling problem and when applied to the case of a medium airline while providing efficient solutions, shows good potential acceptability by the operations staff. This optimization scheme can then be considered as the core of an on-line Decision Support System for crew reserve assignment operations management.

Keywords: airlines operations management, combinatorial optimization, dynamic programming, crew scheduling

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2862 The Effect of Durability and Pathogen Strains on the Wheat Induced Resistance against Zymoseptoria tritici as a Response to Paenibacillus sp. Strain B2

Authors: E. Samain, T. Aussenac, D. van Tuinen, S. Selim

Abstract:

Plant growth promoting rhizobacteria are known as potential biofertilizers and plant resistance inducers. The present work aims to study the durability of the resistance induced as a response to wheat seeds inoculation with PB2 and its influence by Z. tritici strains. The internal and external roots colonization have been determined in vitro, seven days post inoculation, by measuring the colony forming unit (CFU). In planta experimentations were done under controlled conditions included four wheat cultivars with different levels of resistance against Septoria Leaf Blotch (SLB) and four Z. tritici strains with high aggressiveness and resistance levels to fungicides. Plantlets were inoculated with PB2 at sowing and infected with Z. tritici at 3 leaves or tillering growth stages. The infection level with SLB was evaluated at 17 days post inoculation using real-time quantitative polymerase chain reaction (PCR). Results showed that PB2 has a high potential of wheat root external colonization (> 10⁶ CFU/g of root). However, the internal colonization seems to be cultivar dependent. Indeed, PB2 has not been observed as endophytic for one cultivar but has a high level of internal colonization with more than 104 CFU/g of root concerning the three others. Two wheat cultivars (susceptible and moderated resistant) were used to investigate PB2-induced resistance (PB2-IR). After the first infection with Z. tritici, results showed that PB2-IR has conferred a high protection efficiency (40-90%) against SLB in the two tested cultivars. Whereas the PB2-IR was effective against all tested strains with the moderate resistant cultivar, it was higher with the susceptible cultivar (> 64%) but against three of the four tested strains. Concerning the durability of the PB2-IR, after the second infection timing, it has been observed a significant decrease (10-59%) depending strains in the moderate resistant cultivar. Contrarily, the susceptible cultivar showed a stable and high protection level (76-84%) but against three of the four tested strains and interestingly, the strain that overcame PB2-IR was not the same as that of the first infection timing. To conclude, PB2 induces a high and durable resistance against Z. tritici. The PB2-IR is pathogen strain, plant growth stage and genotype dependent. These results may explain the loss of the induced resistance effectiveness under field conditions.

Keywords: induced resistance, Paenibacillus sp. strain B2, wheat genotypes, Zymoseptoria tritici

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2861 Recycling in Bogotá: A SWOT Analysis of Three Associations to Evaluate the Integrating the Informal Sector into Solid Waste Management

Authors: Clara Inés Pardo Martínez

Abstract:

In emerging economies, recycling is an opportunity for the cities to increase the lifespan of sanitary landfills, reduce the costs of the solid waste management, decrease the environmental problems of the waste treatment through reincorporate waste in the productive cycle and protect and develop people’s livelihoods of informal waste pickers. However, few studies have analysed the possibilities and strategies to integrate formal and informal sectors in the solid waste management for the benefit of both. This study seek to make a strength, weakness, opportunity, and threat (SWOT) analysis in three recycling associations of Bogotá with the aim to understand and determine the situation of recycling from perspective of informal sector in its transition to enter as authorized waste providers. Data used in the analysis are derived from multiple strategies such as literature review, the Bogota’s recycling database, focus group meetings, governmental reports, national laws and regulations and specific interviews with key stakeholders. Results of this study show as the main stakeholders of formal and informal sector of waste management can identify the internal and internal conditions of recycling in Bogotá. Several strategies were designed based on the SWOTs determined, could be useful for Bogotá to advance and promote recycling as a key strategy for integrated sustainable waste management in the city.

Keywords: Bogotá, recycling, solid waste management, SWOT analysis

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2860 Social Support and Self-Regulation on Changes in Exercise Behavior Among Infertile Women: A Cross-Sectional Study to Comparison of External and Internal Factors

Authors: Babak Nemat

Abstract:

Background: Exercise behavior (EB) has a significant impact on infertility, but the magnitude of the effect is not easily determined. The aim of the present study was to assess the effect of social support and self-regulation, as external and internal factors, on changes in exercise behavior among infertile women. Methods: For a cross-sectional study conducted in Sanandaj (Iran) in 2023, we recruited infertile women (n=483) from 35 comprehensive healthcare centers by means of convenience sampling. Standardized face-to-face interviews were conducted using established and reliable instruments for the assessment of EB, social support, and self-regulation. Logistic regression models were applied to assess the association between EB, social support and self-regulation. Results: The majority of the participants (56.7%) had secondary infertility, while 70.8% of them did not perform any exercise. Self-regulation and social support were significantly higher in women with secondary infertility than in those with primary infertility (p < 0.01). Self-regulation was significantly lower in women whose height was below 160 centimeters (cm) (p<0.05). Social support was significantly higher among participants aged ≥ 35 years and weighing ≥ 60 kilograms (kg) (p < 0.01). The odds of EB adoption increased with self-regulation and social support (OR=1.05, 95% CI=1.02-1.09, p <0.01), (OR=1.06, 95% CI=1.02-1.11, p <0.01). Conclusion: Social support and self-regulation almost equally influenced EB in infertile women. Designing support and consultation programs can be considered in encouraging infertile women to exercise in future research.

Keywords: social support, regulation, infertility, women

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2859 Implementing Online Applications to Allow Marketing Personnel to Share Their Experiences

Authors: Ishak Kamal Baskhayroun

Abstract:

This study examines consumer attitudes toward mobile marketing, especially toward SMS marketing. Unlike similar studies, this study does not focus on the young, but includes consumers who are in the 18-70 age range to the field research. According to the results, it has been concluded that most participants think SMS marketing is disturbing. Most important problems with SMS marketing are about getting subscribed to message lists without the permission of the receiver; the high number of messages sent; and the irrelevancy of the message content. The emergence of sponsorship as a new marketing communication tool and a source of competitive advantage in the marketplace has changed the entire marketing communication process. Sponsorship has overtaken other marketing communication tools in terms of growth and expenditure. This paper seeks to evaluate the role of sponsorship in marketing communication tools. The study recommends that proper measures be taken before the company embarks into sponsorship programs. This is necessary because investment in sponsorship does not always guarantee sustainable competitive advantage in the marketplace.Mobile phones are one of the direct marketing tools that can be used to reach today’s hard to reach consumers. Mobile phones are very personal devices and they are always carried with the consumer, where ever they go. This creates an opportunity for marketers to create personalized marketing communications messages and send them on the right time and place.

Keywords: employee organizational performance, internal marketing, internal customer, direct marketing, mobile phones mobile marketing, sms advertising, marketing sponsorship, marketing communication theories, marketing communication tools corporate responsibility

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2858 Impact of Contemporary Performance Measurement System and Organization Justice on Academic Staff Work Performance

Authors: Amizawati Mohd Amir, Ruhanita Maelah, Zaidi Mohd Noor

Abstract:

As part of the Malaysia Higher Institutions' Strategic Plan in promoting high-quality research and education, the Ministry of Higher Education has introduced various instrument to assess the universities performance. The aims are that university will produce more commercially-oriented research and continue to contribute in producing professional workforce for domestic and foreign needs. Yet the spirit of the success lies in the commitment of university particularly the academic staff to translate the vision into reality. For that reason, the element of fairness and justice in assessing individual academic staff performance is crucial to promote directly linked between university and individual work goals. Focusing on public research universities (RUs) in Malaysia, this study observes at the issue through the practice of university contemporary performance measurement system. Accordingly management control theory has conceptualized that contemporary performance measurement consisting of three dimension namely strategic, comprehensive and dynamic building upon equity theory, the relationships between contemporary performance measurement system and organizational justice and in turn the effect on academic staff work performance are tested based on online survey data administered on 365 academic staff from public RUs, which were analyzed using statistics analysis SPSS and Equation Structure Modeling. The findings validated the presence of strategic, comprehensive and dynamic in the contemporary performance measurement system. The empirical evidence also indicated that contemporary performance measure and procedural justice are significantly associated with work performance but not for distributive justice. Furthermore, procedural justice does mediate the relationship between contemporary performance measurement and academic staff work performance. Evidently, this study provides evidence on the importance of perceptions of justice towards influencing academic staff work performance. This finding may be a fruitful input in the setting up academic staff performance assessment policy.

Keywords: comprehensive, dynamic, distributive justice, contemporary performance measurement system, strategic, procedure justice, work performance

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2857 The Effect of Public Debt on the Economic Growth and Development in Nigeria

Authors: Uzoma Emmanuel Igboji

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This paper examines the influence of public debts (external and internal) on economic growth and development in Nigeria from (1980-2015). The study uses aggregate GDP as a proxy for economic growth, per capital income as a proxy for standard of living and Government expenditure on health as a proxy for human capital development, while Foreign Direct Investment, Unemployment rate, and Oil revenue were used as control variables. The study made use of ex-post facto research design with the data extracted from the Central Bank of Nigeria (CBN) Statistical Bulletin and the World Bank database. It adopted a multiple regression analysis of the ordinary least square (OLS) method with the help of E-View version 3.0. The results revealed that external debt has a negative and insignificant effect on GDP, per capital income and human capital development. The study concluded that external debts were being channeled to meet the recurrent expenditures of the nation’s economy at the expense of productive investment that could stimulate growth and poverty alleviation. It, however, recommended that government should ensure that the bulk of the total borrowings are mostly sourced from within the domestic economy so that the repayment of the principal and interest will serve as a crowd in-effect rather that crowd out-effect which in turn further accelerates the country’s economic growth and development.

Keywords: economic growth, external debt, internal debt, Nigeria

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2856 An Appraisal of Blended Learning Approach for English Language Teaching in Saudi Arabia

Authors: H. Alqunayeer, S. Zamir

Abstract:

Blended learning, an ideal amalgamation of online learning and face to face traditional approach is a new approach that may result in outstanding outcomes in the realm of teaching and learning. The dexterity and effectiveness offered by e-learning experience cannot be guaranteed in a traditional classroom, whereas one-to-one interaction the essential element of learning that can only be found in a traditional classroom. In recent years, a spectacular expansion in the incorporation of technology in language teaching and learning is observed in many universities of Saudi Arabia. Some universities recognize the importance of blending face-to-face with online instruction in language pedagogy, Qassim University is one of the many universities adopting Blackboard Learning Management system (LMS). The university has adopted this new mode of teaching/learning in year 2015. Although the experience is immature; however great pedagogical transformations are anticipated in the university through this new approach. This paper examines the role of blended language learning with particular reference to the influence of Blackboard Learning Management System on the development of English language learning for EFL learners registered in Bachelors of English language program. This paper aims at exploring three main areas: (i) the present status of Blended learning in the educational process in Saudi Arabia especially in Qassim University by providing a survey report on the number of training courses on Blackboard LMS conducted for the male and female teachers at various colleges of Qassim University, (ii) a survey on teachers perception about the utility, application and the outcome of using blended Learning approach in teaching English language skills courses, (iii) the students’ views on the efficiency of Blended learning approach in learning English language skills courses. Besides, analysis of students’ limitations and challenges related to the experience of blended learning via Blackboard, the suggestion and recommendations offered by the language learners have also been thought-out. The study is empirical in nature. In order to gather data on the afore mentioned areas survey questionnaire method has been used: in order to study students’ perception, a 5 point Likert-scale questionnaire has been distributed to 200 students of English department registered in Bachelors in English program (level 5 through level 8). Teachers’ views have been surveyed with the help of interviewing 25 EFL teachers skilled in using Blackboard LMS in their lectures. In order to ensure the validity and reliability of questionnaire, the inter-rater approach and Cronbach’s Alpha analysis have been used respectively. Analysis of variance (ANOVA) has been used to analyze the students’ perception about the productivity of the Blended approach in learning English language skills. The analysis of feedback by Saudi teachers and students about the usefulness, ingenuity, and productivity of Blended Learning via Blackboard LMS highlights the need of encouraging and expanding the implementation of this new approach into the field of English language teaching in Saudi Arabia, in order to augment congenial learning aura. Furthermore, it is hoped that the propositions and practical suggestions offered by the study will be functional for other similar learning environments.

Keywords: blended learning, black board learning management system, English as foreign language (EFL) learners, EFL teachers

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2855 Dependency on Social Media and Psychological Well-Being among Young Adults: Case Study of University Students in Pakistan

Authors: Ghazala Yasmeen, Zahid Yousaf

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Frequent social media use has significantly changed people's life and communication styles during the last two decades. Social media use has multiple dimensions, and there are nuanced relationships between it and how it affects different societal subgroups. With the increased popularity and rapid growth of social networking sites, people are experiencing potential social media addiction, which causes severe mental health problems. How social media is dramatically influencing the lives and mental health of its users, and particularly of the students, creating psychological issues, e.g., isolation, depression, and anxiety, will be the primary objective of this study. This research will address the problems confronted by many students who are regular social media users and can undergo mental distress. This study aims to explore how social media use can lead to isolation, depression, and anxiety. This research will also investigate the effects of cyber-bullying on social, emotional, and psychological wellbeing. For this purpose, the researcher will use the survey technique as a method of inquiry. Ryff's theory of Psychological wellbeing will be used as a theoretical framework to explore the association between social media addiction and psychological effects among users. For data collection, the researcher will use the quantitative research method through a survey questionnaire from three universities in Pakistan from the public and private sectors. This study will imply a two-stage random sampling technique. At first, the researcher will select 20% of students from universities. In the second stage, 20% of students using different social networking sites will be chosen, and draw a representative sample from these will be. The intended study will use questionnaires comprising two portions. The first section will consist of social media engagement by the students, following impacts on their mental health and reported attitude towards psychological wellbeing. This study will spotlight the considerations of parents, educationists, and policymakers to take measures against the devastating effects of cyber-crimes on young adults.

Keywords: anxiety, depression, isolation, social media, wellbeing

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