Search results for: creative accounting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1420

Search results for: creative accounting

640 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

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639 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

Procedia PDF Downloads 67
638 Tatak Noy-Pi: The Branding Evolution of Tesoro's Philippine Handicrafts- A Philippines Creative and Cultural Industry

Authors: Regine R. Villanueva

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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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637 A Numerical Investigation of Flow Maldistribution in Inlet Header Configuration of Plate Fin Heat Exchanger

Authors: Appasaheb Raul

Abstract:

Numerical analysis of a plate fin heat exchanger accounting for the effect of fluid flow maldistribution on the inlet header configuration of the heat exchanger is investigated. It is found that the flow maldistribution is very significant in normal to the flow direction. Various inlet configuration has been studied for various Reynolds Number. By the study, a modified header configuration is proposed and simulated. The two-dimensional parameters are used to evaluate the flow non-uniformity in the header, global flow maldistribution parameter (Sg), and Velocity Ratio (θ). A series of velocity vectors and streamline graphs at different cross-section are achieved and studied qualitatively with experimental results in the literature. The numerical result indicates that the flow maldistribution is serious in the conventional header while in the improved configuration less maldistribution occurs. The flow maldistribution parameter (Sg) and velocity ratio (θ) is reduced in improved configuration. The vortex decreases compared to that of the conventional configuration so the energy and pressure loss is reduced. The improved header can effectively enhance the efficiency of plate fin heat exchanger and uniformity of flow distribution.

Keywords: global flow maldistribution parameter, Sg, velocity ratio, plate fin heat exchanger, fluent 14.5

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636 Impact of Audit Committee on Earning Quality of Listed Consumer Goods Companies in Nigeria

Authors: Usman Yakubu, Muktar Haruna

Abstract:

The paper examines the impact of the audit committee on the earning quality of the listed consumer goods sector in Nigeria. The study used data collected from annual reports and accounts of the 13 sampled companies for the periods 2007 to 2018. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables; also, correlation analysis was carried out using the Pearson correlation technique for the correlation between the dependent and independent variables. Regression was employed using the Generalized Least Square technique since the data has both time series and cross sectional attributes (panel data). It was found out that the audit committee had a positive and significant influence on the earning quality in the listed consumer goods companies in Nigeria. Thus, the study recommends that competency and personal integrity should be the worthwhile attributes to be considered while constituting the committee; this could enhance the quality of accounting information. In addition to that majority of the committee members should be independent directors in order to allow a high level of independency to be exercised.

Keywords: earning quality, corporate governance, audit committee, financial reporting

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

Authors: Leila Niroomand, Reza Rafigh

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

Authors: Intan Abida Abu Bakar

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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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633 Effect of Innovation and Its Determinants on the Performance of Small and Medium-Sized Enterprises

Authors: Rihab Hentati, Younes Boujelbene

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Nowadays we realize more and more than the value of a company is not only a function of its means of production but depends essentially on the managerial aptitude and orientation to implement the material and human means for generating profitability. Indeed, a productive R&D activity, a good strategy, and innovation are originally supplementary benefits that increase the value of the business. Is this ‘value-added’ closely linked to innovation? The purpose of our research is to Meta-analyze the results of 56 empirical studies in order to explain the overall effect of innovation on performance of small and medium-sized enterprises. In order to justify the differences in the results, we look for the moderating factors that may affect the innovation-performance relationship. We find a positive and significant relationship between innovation and performance in small and medium-sized enterprises. The results also note a positive relationship between entrepreneurial orientation, research and development (R&D), and performance in SMEs. In addition, innovation has a strong impact on performance measured both with accounting and market index. The originality of the article is based on a rigorous synthesis, based on several statistical tools, of an important subject of research in finance.

Keywords: innovation, performance, entrepreneurial orientation, meta-analysis, moderator variables

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632 Urban Networks as Model of Sustainable Design

Authors: Agryzkov Taras, Oliver Jose L., Tortosa Leandro, Vicent Jose

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This paper aims to demonstrate how the consideration of cities as a special kind of complex network, called urban network, may lead to the use of design tools coming from network theories which, in fact, results in a quite sustainable approach. There is no doubt that the irruption in contemporary thought of Gaia as an essential political agent proposes a narrative that has been extended to the field of creative processes in which, of course, the activity of Urban Design is found. The rationalist paradigm is put in crisis, and from the so-called sciences of complexity, its way of describing reality and of intervening in it is questioned. Thus, a new way of understanding reality surges, which has to do with a redefinition of the human being's own place in what is now understood as a delicate and complex network. In this sense, we know that in these systems of connected and interdependent elements, the influences generated by them originate emergent properties and behaviors for the whole that, individually studied, would not make sense. We believe that the design of cities cannot remain oblivious to these principles, and therefore this research aims to demonstrate the potential that they have for decision-making in the urban environment. Thus, we will see an example of action in the field of public mobility, another example in the design of commercial areas, and a third example in the field of redensification of sprawl areas, in which different aspects of network theory have been applied to change the urban design. We think that even though these actions have been developed in European cities, and more specifically in the Mediterranean area in Spain, the reflections and tools could have a broader scope of action.

Keywords: graphs, complexity sciences, urban networks, urban design

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631 Experimental Characterization and Modelling of Microfluidic Radial Diffusers

Authors: Eric Chappel, Dimitry Dumont-Fillon, Hugo Musard, Harald van Lintel

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A microfluidic radial diffuser typically comprises a hole in a membrane, a small gap and pillar centred with the hole. The fluid is forced to flow radially in this gap between the membrane and the pillar. Such diffusers are notably used to form flow control valves, wherein several holes are machined into a flexible membrane progressively deflecting against pillars as the pressure increases. The fluidic modelling of such diffuser is made difficult by the presence of a transition region between the hole and the diffuser itself. An experimental investigation has been conducted using SOI wafers to form membranes with only one centred hole and Pyrex wafers for the substrate and pillars, both wafers being anodically bonded after alignment. A simple fluidic model accounting for the specific geometry of the diffuser is proposed and compared to experimental results. A good match is obtained, for Reynolds number in the range 0.5 to 35 using the analytical formula of a radial diffuser in the laminar regime with an effective inner radius that is 40% smaller than the real radius, in order to simulate correctly the flow constriction at the entrance of the diffuser.

Keywords: radial diffuser, flow control valve, numerical modelling, drug delivery

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630 Teachers Handbook: A Key to Imparting Teaching in Multilingual Classrooms at Kalinga Institute of Social Sciences (KISS)

Authors: Sushree Sangita Mohanty

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The pedagogic system, which is used to work with indigenous groups, who have equally different socio-economic, socio-cultural & multi-lingual conditions with differing cognitive capabilities, makes the education situation complex. As a result, educating the indigenous people became just the dissemination of facts and information, but advancement in knowledge and possibilities somewhere hides. This gap arises complexities due to the language barrier and the teachers from a conventional background of teaching practices are unable to understand or connect with the students in the schools. This paper presents the research work of the Mother Tongue Based Multilingual Education (MTB-MLE) project that has developed a creative pedagogic endeavor for the students of Kalinga Institute of Social Sciences (KISS) for facilitating Multilingual Education (MLE) teaching. KISS is a home for 25,000 indigenous children. The students enrolled here are from 62 different indigenous communities who speak around 24 different languages with geographical articulation. The book contents include concept, understanding languages, similitudes among languages, the need of mother tongue in teaching and learning, skill development (Listening-Speaking-Reading-Writing), teachers activities for teaching in multilingual schools, the process of teaching, training format of multilingual teaching and procedures for basic data collection regarding multilingual schools and classroom handle.

Keywords: indigenous, multi-lingual, pedagogic, teachers, teaching practices

Procedia PDF Downloads 278
629 The Use of Stochastic Gradient Boosting Method for Multi-Model Combination of Rainfall-Runoff Models

Authors: Phanida Phukoetphim, Asaad Y. Shamseldin

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In this study, the novel Stochastic Gradient Boosting (SGB) combination method is addressed for producing daily river flows from four different rain-runoff models of Ohinemuri catchment, New Zealand. The selected rainfall-runoff models are two empirical black-box models: linear perturbation model and linear varying gain factor model, two conceptual models: soil moisture accounting and routing model and Nedbør-Afrstrømnings model. In this study, the simple average combination method and the weighted average combination method were used as a benchmark for comparing the results of the novel SGB combination method. The models and combination results are evaluated using statistical and graphical criteria. Overall results of this study show that the use of combination technique can certainly improve the simulated river flows of four selected models for Ohinemuri catchment, New Zealand. The results also indicate that the novel SGB combination method is capable of accurate prediction when used in a combination method of the simulated river flows in New Zealand.

Keywords: multi-model combination, rainfall-runoff modeling, stochastic gradient boosting, bioinformatics

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628 Energy Consumption and Energy Conservation Potential for HVAC System in Commercial Buildings Sector in India

Authors: Rishabh Agrawal, S. C. Kaushik, T. S. Bhatti

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In order to reduce energy consumption for sustainable development, continuous energy consumption tracking of building energy systems are essential. In this paper an assessment study has been done to identify the energy consumption & energy conservation potential for commercial buildings sector in Karnataka state, India. There are a total of 326 commercial buildings in the state of Karnataka who has qualified as designated consumers (i.e., having a Contract Demand ≥ 600 KVA), was consider for the study. It has estimated that the annual electricity sale to commercial sector is 3.62 Billion Units (BU) in alone Karnataka State, India, which is an account for 9.57 % of the total electricity sold. The commercial sector constitutes Government & private establishments, hospitals, hotels, restaurants, educational institutions, malls etc. Total 326 commercial buildings in the state accounting for annual energy consumption of 1295.72 Million Units (MU) which works out to about 35% of the sectoral consumption. The annual energy savings potential for 326 commercial buildings is assessed to be 0.25 BU.

Keywords: commercial buildings, connected load, energy conservation studies, energy savings, energy efficiency, energy conservation strategy, energy efficiency, thermal energy, HVAC system

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627 Educational Experience and the Investigation Results: Creation of New Healthy Products

Authors: G. Espinosa Garza, I. Loera, N. Antonyan

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In the last decades, teaching in particular engineering subjects is going through a significative problem. A quick evaluation of the entrepreneurial surroundings makes it more difficult for students to identify the course contents with real situations related with their future professions. Proposing teaching through challenges or problem-based projects, and real-life situations is turning into an important challenge for any university-level educator. The objective of this work is to present the educational experience and the investigation results taken through the Project Viability course, done by a group of professors and students from the Technologic of Monterrey. Currently, in Mexico, the orange peels are considered a dispose and they are not being utilized as an alternative to create subproducts. However, there is a great opportunity in its use as a raw material with the goal to originate the waste from the local citric firms or business. The project challenge consisted in the development of edible products from the orange peel with the intention to generate new healthy products. With this project, apart from the obtainment of the original results, the accomplishment consisted in creating a learning atmosphere, where students together with the professors were able to plan, evaluate, and implement the project related with the creative, innovative, and sustainable processes with the goal to apply it in the development of local solutions. In the present article, the pedagogic methodologies that allowed to carry out this project will be discussed.

Keywords: engineering subjects, learning project, orange peel, sustainable process

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626 Crowdfunding: Could it be Beneficial to Social Entrepreneurship

Authors: Berrachid Dounia, Bellihi Hassan

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The financial crisis made a barrier in front of small projects that are looking for funding, but in the other hand it has had at least an interesting side effect which is the rise of alternative and increasingly creative forms of financing. The traditional forms of financing has known a recession due to the new difficult situation of economical recession that all parts of the world have known. Having an innovating idea that has an effect on both sides, the economic one and social one is very beneficial for those who wants to get rid of the economical crisis. In this case, entrepreneurs who want to be successful are looking for the means of financing that are going to get their projects to the reality. The financing could be various, whether the entrepreneur can use his own resources, or go to the three “Fs”(Family, friends, and fools),look for Angel Investors, or try for the academic solution like universities and private incubators, but sometimes, entrepreneurs feels uncomfortable about those means and start looking to newer, less traditional forms of financing their projects. In the last few years, people have shown a great interest to the use of internet for many reasons (information, social networking, communication, entertainment, transaction, etc.). The use of internet facilitates relations between people and eases the maintenance of existing relationships ,it increases also the number of exchanges which leads to a “collective creativity”, moreover, internet gives an opportunity to create new tool for mobilizing civil society, which makes the participation in a project company much easier. The new atmosphere of business forces the project leaders to look for new solution of financing that cut out the financial intermediaries. Using platforms in order to finance projects is an alternative that is changing the traditional solutions of financing projects. New creative ways of lending money appears like Peer to Peer (person to person or P2P)lending. This digital directly intermediary got his origins from microcredit principles. Crowdfunding also, like P2P, involves getting individuals to pool their resources to finance a project without a typical financial intermediary. For Lambert and Schwienbacher "Crowdfunding involves an open call, essentially through the Internet, for the provision of financial resources either in the form of donations (without rewards) or in exchange for some form of reward and/or voting rights in order to support initiatives for specific purposes". The idea of this proposal for investors and entrepreneurs is to encourage small contributions from a large number of funders "the crowd" in order to raise money to fund projects. All those conditions made from crowdfunding a useful alternative to project leaders, and especially the ones who are carrying special ideas that need special funds. As mentioned before by Laflamme. S. et Lafortune. S. internet is a tool for mobilizing civil society. In our case, the crowdfunding is the tool that funds social entrepreneurship, in the case of not for profit organizations, it focuses his attention on social problems which could be resolved by mobilizing different resources, creating innovative initiatives, and building new social arrangements which call up the civil society. Social entrepreneurs are mostly the ones who goes onto crowdfunding web site, so they propose the amount which is expected to realize their project and then they receive the funds from crowd funders. Something the crowd funders expect something in return, like a product from the business (a sample from a product (case of a cooperative) or a CD (in the case of films or songs)), but not their money back. Thus, we cannot say that their lands are donations, because a donator did not expect anything back. However, in order to encourage "crowd-funders", rewards motivates people to get interested by projects and made some money from internet. The operation of crowd funding is making all parts satisfied investors, entrepreneurs and also crowdfunding sites owners. This paper aims to give a view of the mechanism of crowdfunding, by clarifying the techniques and its different categories, and social entrepreneurship as a sponsor of social development. Also, it aims to show how this alternative of financing could be beneficial for social entrepreneurs and how it is bringing a solution to fund social projects. The article concludes with a discussion of the contribution of crowdfunding in social entrepreneurship especially in the Moroccan context.

Keywords: crowd-funding, social entrepreneurship, projects funding, financing

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625 The Effect of the Internal Organization Communications' Effectiveness through Employee's Performance of Faculty of Management Science, Suan Sunandha Rajabhat University

Authors: Malaiphan Pansap, Surasit Vithayarat

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The purpose of this study was to study the relationship between internal organization communications’ effectiveness and employee’s performance of Faculty of Management Science, Suan Sunandha Rajabhat University. Study on solutions of communication were carried out within the organization. Questionnaire was used to collect information from 136 people of staff and instructor and data were analyzed by using frequency, percentage, mean and standard deviation and then data processing statistic programs. The result found that organization communication that affects their employee’s performance is sender which lack the skills for speaking and writing to convince audiences ready before taking message and the message which organizations are not always informed. The employees believe the behavior of good organization communication has a positive impact on the development of organization because the employees feel involved and be a part of the organization, by the cooperation in working to achieve the goal, the employees can work in the same direction and meet goal quickly.

Keywords: employee’s performance, faculty of management science, internal organization communications’ effectiveness, management accounting, Suan Sunandha Rajabhat University

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624 The Effects of Normal Aging on Reasoning Ability: A Dual-Process Approach

Authors: Jamie A. Prowse Turner, Jamie I. D. Campbell, Valerie A. Thompson

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The objective of the current research was to use a dual-process theory framework to explain these age-related differences in reasoning. Seventy-two older (M = 80.0 years) and 72 younger (M = 24.6 years) adults were given a variety of reasoning tests (i.e., a syllogistic task, base rate task, the Cognitive Reflection Test, and a perspective manipulation), as well as independent tests of capacity (working memory, processing speed, and inhibition), thinking styles, and metacognitive ability, to account for these age-related differences. It was revealed that age-related differences were limited to problems that required Type 2 processing and were related to differences in cognitive capacity, individual difference factors, and strategy choice. Furthermore, older adults’ performance can be improved by reasoning from another’s’ perspective and cannot, at this time, be explained by metacognitive differences between young and older adults. All of these findings fit well within a dual-process theory of reasoning, which provides an integrative framework accounting for previous findings and the findings presented in the current manuscript.

Keywords: aging, dual-process theory, performance, reasoning ability

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623 Entrepreneurship Education: A Pre-Requisite for Graduate Entrepreneurship, a Study of Entrepreneurs in Yenagoa City

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

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

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

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622 Whether Asset Growth is Systematic Risk: Evidence from Thailand

Authors: Thitima Chaiyakul

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The number of previous literature regarding to the effect of asset growth and equity returns is small. Furthermore, those literature are mainly focus in the developed markets. According to my knowledge, there is no published paper examining the effect of asset growth and equity returns in the Stock Exchange of Thailand in different industry groups. The main objective in this research is the testing the effect of asset growth to equity returns in different industry groups. This study employs the data of the listed companies in the Stock Exchange of Thailand during January 1996 and December 2014. The data of financial industry are exclude from this study due to the different meaning of accounting terms. The results show the supported evidence that the asset growth positively affects the equity returns at a statistically significance level of at least 5% in Agro& Food Industry, Industrials, and Services Industry Groups. These results are inconsistent with the previous research testing in developed markets. Nevertheless, the statistically significances of the effect of asset growth to equity returns appear in some cases. In summary, the asset growth is a non-systematic risk and it is a mispricing factor.

Keywords: asset growth, asset pricing, equity returns, Thailand

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621 The Use of Phototherapy with Unusual Case Studies in Counselling

Authors: Briar Schulz

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The use of phototherapy within the counselling room offers significant advantages in extending far beyond typical "talk therapy" avenues. The benefits of using this approach are numerous and include: efficiency in recalling pertinent information in addition to utilizing a visual lens that often captures opulent detail that can be eluded in traditional dialogue. The goal of this presentation is to provide conference attendees with an opportunity to understand the therapeutic benefits and creative possibilities of incorporating photography into the clinical counselling process. This includes practical strategies for using in specific case studies, where studies of phototherapy have previously been limited. Ethical considerations and limitations to the process will also be addressed. Attendees will observe the benefits of using phototherapy with six longitudinal case studies including: a 30 year old female, with anorexia nervosa; a 22 year old self-harming individual with obsessive compulsive disorder; a 24 year old client with developmental delays, and bipolar disorder; a 14 year old client with Autism; and two clients with rare medical conditions struggling with depression and anxiety, one 21 years old and the other 16 years old. Aspects of each case will be linked to various theoretical modalities to highlight the efficiency and benefits of phototherapy in drawing important clinical conclusions. Furthermore, the use of phototherapy within these clinical areas remains a relatively unexplored area of the literature, and possibilities for future research will be highlighted. Finally, conference attendees will have the opportunity to try various phototherapy strategies within the interactive portion of this presentation. .

Keywords: Atypical, Case studies, Phototherapy, Photovoice

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620 Theoretical Exploration for the Impact of Accounting for Special Methods in Connectivity-Based Cohesion Measurement

Authors: Jehad Al Dallal

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Class cohesion is a key object-oriented software quality attribute that is used to evaluate the degree of relatedness of class attributes and methods. Researchers have proposed several class cohesion measures. However, the effect of considering the special methods (i.e., constructors, destructors, and access and delegation methods) in cohesion calculation is not thoroughly theoretically studied for most of them. In this paper, we address this issue for three popular connectivity-based class cohesion measures. For each of the considered measures we theoretically study the impact of including or excluding special methods on the values that are obtained by applying the measure. This study is based on analyzing the definitions and formulas that are proposed for the measures. The results show that including/excluding special methods has a considerable effect on the obtained cohesion values and that this effect varies from one measure to another. For each of the three connectivity-based measures, the proposed theoretical study recommended excluding the special methods in cohesion measurement.

Keywords: object-oriented class, software quality, class cohesion measure, class cohesion, special methods

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619 Understanding Post-Displacement Earnings Losses: The Role of Wealth Inequality

Authors: M. Bartal

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A large empirical evidence points to sizable lifetime earnings losses associated with the displacement of tenured workers. The causes of these losses are still not well-understood. Existing explanations are heavily based on human capital depreciation during non-employment spells. In this paper, a new avenue is explored. Evidence on the role of household liquidity constraints in accounting for the persistence of post-displacement earning losses is provided based on SIPP data. Then, a directed search and matching model with endogenous human capital and wealth accumulation is introduced. The model is computationally tractable thanks to its block-recursive structure and highlights a non-trivial, yet intuitive, interaction between wealth and human capital. Constrained workers tend to accept jobs with low firm-sponsored training because the latter are (endogenously) easier to find. This new channel provides a plausible explanation for why young (highly constrained) workers suffer persistent scars after displacement. Finally, the model is calibrated on US data to show that the interplay between wealth and human capital is crucial to replicate the observed lifecycle pattern of earning losses. JEL— E21, E24, J24, J63.

Keywords: directed search, human capital accumulation, job displacement, wealth accumulation

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618 The Impact of Artificial Intelligence in the Development of Textile and Fashion Industry

Authors: Basem Kamal Abasakhiroun Farag

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Fashion, like many other areas of design, has undergone numerous developments over the centuries. The aim of the article is to recognize and evaluate the importance of advanced technologies in fashion design and to examine how they are transforming the role of contemporary fashion designers by transforming the creative process. It also discusses how contemporary culture is involved in such developments and how it influences fashion design in terms of conceptualization and production. The methodology used is based on examining various examples of the use of technology in fashion design and drawing parallels between what was feasible then and what is feasible today. Comparison of case studies, examples of existing fashion designs and experiences with craft methods; We therefore observe patterns that help us predict the direction of future developments in this area. Discussing the technological elements in fashion design helps us understand the driving force behind the trend. The research presented in the article shows that there is a trend towards significantly increasing interest and progress in the field of fashion technology, leading to the emergence of hybrid artisanal methods. In summary, as fashion technologies advance, their role in clothing production is becoming increasingly important, extending far beyond the humble sewing machine.

Keywords: fashion, identity, such, textiles ambient intelligence, proximity sensors, shape memory materials, sound sensing garments, wearable technology bio textiles, fashion trends, nano textiles, new materials, smart textiles, techno textiles fashion design, functional aesthetics, 3D printing.

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617 Validation Pulmonary Embolus Severity Index Score Early Mortality Rate at 1, 3, 7 Days in Patients with a Diagnosis of Pulmonary Embolism

Authors: Nicholas Marinus Batt, Angus Radford, Khaled Saraya

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Pulmonary Embolus Severity Index (PESI) score is a well-validated decision-making score grading mortality rates (MR) in patients with a suspected or confirmed diagnosis of pulmonary embolism (PE) into 5 classes. Thirty and 90 days MR in class I and II are lower allowing the treatment of these patients as outpatients. In a London District General Hospital (DGH) with mixed ethnicity and high disease burden, we looked at MR at 1, 3, and 7 days of all PESI score classes. Our pilot study of 112 patients showed MR of 0% in class I, II, and III. The current study includes positive Computed Tomographic Scans (CT scans) for PE over the following three years (total of 555). MR was calculated for all PESI score classes at 1, 3 & 7 days. Thirty days MR was additionally calculated to validate the study. Our initial results so far are in line with our pilot studies. Further subgroup analysis accounting for the local co-morbidities and disease burden and its impact on the MR will be undertaken.

Keywords: Pulmonary Embolism (PE), Pulmonary Embolism Severity Index (PESI) score, mortality rate (MR), CT pulmonary artery

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616 Prevalence of Lower Third Molar Impactions and Angulations Among Yemeni Population

Authors: Khawlah Al-Khalidi

Abstract:

Prevalence of lower third molar impactions and angulations among Yemeni population The purpose of this study was to look into the prevalence of lower third molars in a sample of patients from Ibb University Affiliated Hospital, as well as to study and categorise their position by using Pell and Gregory classification, and to look into a possible correlation between their position and the indication for extraction. Materials and methods: This is a retrospective, observational study in which a sample of 200 patients from Ibb University Affiliated Hospital were studied, including patient record validation and orthopantomography performed in screening appointments in people aged 16 to 21. Results and discussion: Males make up 63% of the sample, while people aged 19 to 20 make up 41.2%. Lower third molars were found in 365 of the 365 instances examined, accounting for 91% of the sample under study. According to Pell and Gregory's categorisation, the most common position is IIB, with 37%, followed by IIA with 21%; less common classes are IIIA, IC, and IIIC, with 1%, 3%, and 3%, respectively. It was feasible to determine that 56% of the lower third molars in the sample were recommended for extraction during the screening consultation. Finally, there are differences in third molar location and angulation. There was, however, a link between the available space for third molar eruption and the need for tooth extraction.

Keywords: lower third molar, extraction, Pell and Gregory classification, lower third molar impaction

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615 Isolating Refugees in Mountains: The Case of the Austrian Border Regime

Authors: Deike Janssen

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In the scenery of the Tyrolean mountains, at an altitude of 1300 meters, stands a building. Residents and activists call it a prison. However, it is not a prison -according to authorities, it is a 'Return Counseling Facility' where migrants and refugees should be "motivated" to return "voluntary" to their countries of origin. This paper argues that the geographical location of the camp functions as a site of exclusion, isolation, and coercion where no one can decide “voluntary” to return, but where people are brought to despair to leave Austria. Through a qualitative case study, this paper documents the heavy impact of offshore detention on the mental, physical and social state of the residents and a variety of human rights problems in the centre. Different developments at the Return Counselling Facility and the law that back up the centre uncover a worrying dynamic that deliberately accepts human rights problems in order to enforce borders, a policy that disregards humanitarian, legal, and ethical stands in order to deport people at all hazards. It, therefore, can be seen as a creative and ultimate exercise of state power, which uses isolated locations to control migration. While the analysis revises the micro and macro implications of the facility and, therefore, the legal and political facets, it also sheds light on the role of the civil society, which tries to increase through constant and collective efforts the human rights efforts of the government.

Keywords: deportation, human rights, migration, refugee detention, voluntary return

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614 3D Elasticity Analysis of Laminated Composite Plate Using State Space Method

Authors: Prathmesh Vikas Patil, Yashaswini Lomte Patil

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Laminated composite materials have considerable attention in various engineering applications due to their exceptional strength-to-weight ratio and mechanical properties. The analysis of laminated composite plates in three-dimensional (3D) elasticity is a complex problem, as it requires accounting for the orthotropic anisotropic nature of the material and the interactions between multiple layers. Conventional approaches, such as the classical plate theory, provide simplified solutions but are limited in performing exact analysis of the plate. To address such a challenge, the state space method emerges as a powerful numerical technique for modeling the behavior of laminated composites in 3D. The state-space method involves transforming the governing equations of elasticity into a state-space representation, enabling the analysis of complex structural systems in a systematic manner. Here, an effort is made to perform a 3D elasticity analysis of plates with cross-ply and angle-ply laminates using the state space approach. The state space approach is used in this study as it is a mixed formulation technique that gives the displacements and stresses simultaneously with the same level of accuracy.

Keywords: cross ply laminates, angle ply laminates, state space method, three-dimensional elasticity analysis

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613 The Diminished Online Persona: A Semantic Change of Chinese Classifier Mei on Weibo

Authors: Hui Shi

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This study investigates a newly emerged usage of Chinese numeral classifier mei (枚) in the cyberspace. In modern Chinese grammar, mei as a classifier should occupy the pre-nominal position, and its valid accompanying nouns are restricted to small, flat, fragile inanimate objects rather than humans. To examine the semantic change of mei, two types of data from Weibo.com were collected. First, 500 mei-included Weibo posts constructed a corpus for analyzing this classifier's word order distribution (post-nominal or pre-nominal) as well as its accompanying nouns' semantics (inanimate or human). Second, considering that mei accompanies a remarkable number of human nouns in the first corpus, the second corpus is composed of mei-involved Weibo IDs from users located in first and third-tier cities (n=8 respectively). The findings show that in the cyber community, mei frequently classifies human-related neologisms at the archaic post-normal position. Besides, the 23 to 29-year-old females as well as Weibo users from third-tier cities are the major populations who adopt mei in their user IDs for self-description and identity expression. This paper argues that the creative usage of mei gains popularity in the Chinese internet due to a humor effect. The marked word order switch and semantic misapplication combined to trigger incongruity and jocularity. This study has significance for research on Chinese cyber neologism. It may also lay a foundation for further studies on Chinese classifier change and Chinese internet communication.

Keywords: Chinese classifier, humor, neologism, semantic change

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612 Perceived Self-Efficacy of Children with Characteristics of Giftedness

Authors: Cristina Costa-Lobo, Ana Medeiros, Ana Campina

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This study refers to the appropriateness of the psychopedagogical intervention programs focused on the adjustment and psychological well-being of children with characteristics of giftedness and the interests of promoting specialized and permanent follow-up to these children. It was intended to find out the impact on perceived self-efficacy in children with characteristics of giftedness after the frequency of a psychopedagogical intervention program. For this was applied to Multidimensional Scale Perceived Self-Efficacy, in two times (pre and post program frequency), in a quasi-experimental design. Innovative data are presented in reports to the relationship of perceived self-efficacy with giftedness, highlighting the evidence of this program focusing on the development of personal, social and emotional skills, applied to 20 children with characteristics of giftedness, in Northern Portugal, in the 2014-2015 school year, have no influence on perceived self-efficacy of children with characteristics of giftedness. The main implication of this research is congruent with the conclusions of studies that point that the greatest challenge in the education of children with characteristics of giftedness is to extend the traditional investment in intellectual production and creative capital to include an equal investment in social capital and the development of competencies of executive functions, dimensions that development programs stimulate. This study appeals to the need of children with characteristics of giftedness to be targets of psychopedagogical intervention programs with the constant specialization and constant updating of the knowledge of the professionals who work with them, motivated by being individuals with such specific and ever-changing characteristics reflecting an inclusive school life.

Keywords: giftedness, perceived self-efficacy, EMAEP, psychopedagogical intervention programs

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611 Building a Transformative Continuing Professional Development Experience for Educators through a Principle-Based, Technological-Driven Knowledge Building Approach: A Case Study of a Professional Learning Team in Secondary Education

Authors: Melvin Chan, Chew Lee Teo

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There has been a growing emphasis in elevating the teachers’ proficiency and competencies through continuing professional development (CPD) opportunities. In this era of a Volatile, Uncertain, Complex, Ambiguous (VUCA) world, teachers are expected to be collaborative designers, critical thinkers and creative builders. However, many of the CPD structures are still revolving in the model of transmission, which stands in contradiction to the cultivation of future-ready teachers for the innovative world of emerging technologies. This article puts forward the framing of CPD through a Principle-Based, Technological-Driven Knowledge Building Approach grounded in the essence of andragogy and progressive learning theories where growth is best exemplified through an authentic immersion in a social/community experience-based setting. Putting this Knowledge Building Professional Development Model (KBPDM) in operation via a Professional Learning Team (PLT) situated in a Secondary School in Singapore, research findings reveal that the intervention has led to a fundamental change in the learning paradigm of the teachers, henceforth equipping and empowering them successfully in their pedagogical design and practices for a 21st century classroom experience. This article concludes with the possibility in leveraging the Learning Analytics to deepen the CPD experiences for educators.

Keywords: continual professional development, knowledge building, learning paradigm, principle-based

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