Search results for: language in international business

Authors: Chapman Eze Nnadozie

Abstract:

Relational databases constitute a very vital tool for the effective management and administration of both personal and organizational data. Data access ranges from a single user database management software to a more complex distributed server system. This paper intends to appraise the use a programming language extension like structured query language (SQL) to establish links to a relational database (Microsoft Access 2013) using Visual C++ 9 programming language environment. The methodology used involves the creation of tables to form a database using Microsoft Access 2013, which is Object Linking and Embedding (OLE) database compliant. The SQL command is used to query the tables in the database for easy extraction of expected records inside the visual C++ environment. The findings of this paper reveal that records can easily be accessed and manipulated to filter exactly what the user wants, such as retrieval of records with specified criteria, updating of records, and deletion of part or the whole records in a table.

Keywords: data access, database, database management system, OLE, programming language, records, relational database, software, SQL, table

Procedia PDF Downloads 173

Authors: Chu Chen, Giorgio Gotti, Tony Kang, Michael Wolfe

Abstract:

This study examines the role of codes of ethics in reducing the extent to which managers’ act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our results are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors.

Keywords: corporate ethics policy, code of ethics, business ethics, earnings discretion, accruals

Procedia PDF Downloads 274

Authors: Kênio Angelo Dantas Freitas Estrela

Abstract:

Traditionally meaning holism is a theory that is related to the meaning attributed to words and their relationships to other words in a language. This theory can be more specifically defined as a defense of the mutual interdependence of all items of linguistic knowledge, so that, for example, to understand the meaning of a given expression, it is necessary to understand a large sector of the language in question or, even the complete language. The aim of this paper is to present a moderate version of meaning holism, which argues that, among other things, meaning holism does not imply the thesis of instability - if there is the change of belief about an object, there is a change of meaning - and, in this way, it is possible to attribute meanings to objects admitting changes of opinions and then beliefs. It will be shown how this version of holism gives an account of the main criticisms made of meaning holism in the last decades and also show how this theory can justify linguistic phenomena (like vagueness and polysemy) that are often treated as problems of language. Finally, it will also be argued that these linguistic phenomena are intrinsic to languages and that the moderate version of meaning holism can justify the occurrence of these phenomena.

Keywords: linguistics, meaning holism, philosophy of language, semantics

Procedia PDF Downloads 241

Authors: Isaac Kfir

Abstract:

In thinking about the role of the law and its impact on socially constructed norms and identities, scholars have come to explore a multitude of issues to do with equality, empowerment, and views. The aim of this contribution is threefold. Firstly, offer a descriptive framework of feminist legal studies (FLS) through a review of the evolution of the field in the context of equality, rights, and justice. Secondly, encourage those working on equality, rights, and justice in respect to ‘women’s issues’ to engage in international comparative legal studies. Third, to highlight that those seeking solutions to disempowerment and discrimination must recognize that they need to contend with claims that one is seeking to undermine cultural norms. Therefore, one effective way for feminists to address this situation is by relying more on the international legal mechanism, which reflects basic legal tenets as to the universality of equality, rights, and justice, that can then help shape the domestic setting.

Keywords: international comparative law, feminist legal studies, equality, rights, justice

Procedia PDF Downloads 263

Authors: Kari M. Solomon

Abstract:

Companies with a culture accepting of change management and performance excellence are better suited to determine their sustainability performance and impacts. A mature corporate culture supportive of performance excellence is better positioned to integrate sustainability management tools into their standard business strategy. Companies use various sustainability management tools and reporting standards to communicate levels of sustainability performance to their stakeholders, more often focusing on shareholders and investors. A research gap remains in understanding how companies adapt business excellence models to define corporate sustainability performance. A content analysis of medium-sized enterprises using corporate sustainability reports and business excellence models reveals the challenges and opportunities of reporting sustainability performance in the context of organizational excellence. The outcomes of this content analysis contribute knowledge on the resources needed for companies to build sustainability performance management systems integral to existing management systems. The findings of this research inform academic research areas of corporate sustainability performance, the business community contributing to sustainable development initiatives, and integrating sustainable development issues into business excellence models. There are potential research links between sustainability performance management and the alignment of the United Nations Sustainable Development Goals (UN SDGs) when organizations promote a culture of performance or business excellence.

Keywords: business excellence, corporate sustainability, performance excellence, sustainability performance

Procedia PDF Downloads 164

Authors: Markéta Gregušová, Vladimíra Schindlerová, Ivana Šajdlerová, Petr Mohyla, Jan Kedroň

Abstract:

Company managers are always looking for more and more opportunities to succeed in today's fiercely competitive market. To maintain your place among the successful companies on the market today or to come up with a revolutionary business idea is much more difficult than before. Each new or improved method, tool, or approach that can improve the functioning of business processes or even of the entire system is worth checking and verification. The use of simulation in the design of manufacturing systems and their management in practice is one of the ways without increased risk, which makes it possible to find the optimal parameters of manufacturing processes and systems. The paper presents an example of use of simulation for solution of the bottleneck problem in the concrete company.

Keywords: practical applications, business processes, systems, simulation

Procedia PDF Downloads 534

Authors: Zeba Mahmood

Abstract:

The modern business organizations are adopting technological advancement to achieve competitive edge and satisfy their consumer. The development in the field of Information technology systems has changed the way of conducting business today. Business operations today rely more on the data they obtained and this data is continuously increasing in volume. The data stored in different locations is difficult to find and use without the effective implementation of Data mining and Knowledge management techniques. Organizations who smartly identify, obtain and then convert data in useful formats for their decision making and operational improvements create additional value for their customers and enhance their operational capabilities. Marketers and Customer relationship departments of firm use Data mining techniques to make relevant decisions, this paper emphasizes on the identification of different data mining and Knowledge management techniques that are applied to different business industries. The challenges and issues of execution of these techniques are also discussed and critically analyzed in this paper.

Keywords: knowledge, knowledge management, knowledge discovery in databases, business, operational, information, data mining

Procedia PDF Downloads 520

Authors: Zheng Ruoyuan

Abstract:

With the rapid development of economic globalization and increasingly fierce international competition, multinational companies have carried out investment strategy shifts and innovations, and actively promoted localization strategies. Localization strategies have become the main trend in the development of multinational companies. Large-scale entry of multinational companies China has a history of more than 20 years. With the sustained and steady growth of China's economy and the optimization of the investment environment, multinational companies' investment in China has expanded rapidly, which has also had an important impact on the Chinese economy: promoting employment, foreign exchange reserves, and improving the system. etc., has brought a lot of high-tech and advanced management experience; but it has also brought challenges and survival pressure to China's local enterprises. In recent years, multinational companies have gradually regarded China as an important part of their global strategies and began to invest in China. Actively promote localization strategies, including production, marketing, scientific research and development, etc. Many multinational companies have achieved good results in localized operations in China. Not only have their benefits continued to improve, but they have also established a good corporate image and brand in China. image, which has greatly improved their competitiveness in the international market. However, there are also some multinational companies that have difficulties in localized operations in China. This article will closely follow the background of economic globalization and comprehensively use the theory of multinational companies and strategic management theory and business management theory, using data and facts as the entry point, combined with typical cases of representative significance for analysis, to conduct a systematic study of the localized operations of multinational companies in China. At the same time, for each specific link of the operation of multinational companies, we provide multinational enterprises with some inspirations and references.

Keywords: localization, business management, multinational, marketing

Procedia PDF Downloads 36

Authors: Rahime Filiz Kiremit

Abstract:

This study identifies six different articles to explain which strategies are most effective for kindergarten English Language Learners. The literature review project has information about six different research articles, purpose of the studies, and results of the studies. There are several strategies can be used for ELL students to help them to develop their English language skills. Some articles mention technology as a multimedia integrated into the curriculum, some of them mention writing as a method of learning English as a second language. However, they all have a common strategy that is shared reading. According to these six articles, shared reading has a big role of ELL students’ language developmental process. All in all, read-aloud with multimedia enhancement strategy is the best strategy to use in the classroom, because this strategy is based on shared reading and also integrated with technology.

Keywords: bilingual education, effective strategies, english language learners, kindergarten

Procedia PDF Downloads 277

Authors: Kemalettin Eryesil, Osman Esmen, Aykut Beduk

Abstract:

In this study, it has been studied to determine the relationship between business performance and strategic flexibility, which is defined to be the strategic choice that provides the ability of rapidly responding the changes of the dynamic environment of the companies, for having competitive advantages. In this context a field study has been conducted over 56 companies, which are active in informatics and electronics sectors in TEKNOKENT. As a result of the study it has been determined that; strategic flexibility has an effect on business performance and there is a positive and statistically significant relationship between strategic flexibility and business performance.

Keywords: sustainable competition advantage, strategic flexibility, firm performance, TEKNOKENT

Procedia PDF Downloads 365

Authors: L. R. Valencia Pérez, A. Morita Alexander, Peña A. Juan Manuel, A. Lamadrid Álvarez

Abstract:

This research shows the reflection and identification of explanatory variables and their relationships between different variables that are involved with educational technology, all of them encompassed in macro-concepts which are: cognitive inequality, economy, food and language; These will give the guideline to have a more detailed knowledge of educational systems, the communication and equipment, the physical space and the teachers; All of them interacting with each other give rise to what is called educational technology management. These elements contribute to have a very specific knowledge of the equipment of communications, networks and computer equipment, systems and content repositories. This is intended to establish the importance of knowing a global environment in the transfer of knowledge in poor countries, so that it does not diminish the capacity to be authentic and preserve their cultures, their languages or dialects, their hierarchies and real needs; In short, to respect the customs of different towns, villages or cities that are intended to be reached through the use of internationally agreed professional educational technologies. The methodology used in this research is the analytical - descriptive, which allows to explain each of the variables, which in our opinion must be taken into account, in order to achieve an optimal incorporation of the educational technology in a model that gives results in a medium term. The idea is that in an encompassing way the concepts will be integrated to others with greater coverage until reaching macro concepts that are of national coverage in the countries and that are elements of conciliation in the different federal and international reforms. At the center of the model is the educational technology which is directly related to the concepts that are contained in factors such as the educational system, communication and equipment, spaces and teachers, which are globally immersed in macro concepts Cognitive inequality, economics, food and language. One of the major contributions of this article is to leave this idea under an algorithm that allows to be as unbiased as possible when evaluating this indicator, since other indicators that are to be taken from international preference entities like the OECD in the area of education systems studied, so that they are not influenced by particular political or interest pressures. This work opens the way for a relationship between involved entities, both conceptual, procedural and human activity, to clearly identify the convergence of their impact on the problem of education and how the relationship can contribute to an improvement, but also shows possibilities of being able to reach a comprehensive education reform for all.

Keywords: relationships macro-concepts, cognitive inequality, economics, alimentation and language

Procedia PDF Downloads 190

Authors: Shilpi Tripathi

Abstract:

India has adopted the policy of economic reforms (Globalization, Liberalization, and Privatization) in 1991 which has reduced the trade barriers and investment restrictions and further increased the economy’s international trade, foreign direct investment (FDI) inflows and Gross Domestic Product (GDP) growth. The paper empirically studies the relationship between India’s international trades, GDP, FDI and environment during 1978-2012. The first part of the paper focuses on the background and trends of FDI, GDP, trade, and environment (CO2). The second part focuses on the literature regarding the relationship among all the variables. The last part of paper, we examine the results of empirical analysis like co integration and Granger causality between foreign trade, FDI inflows, GDP and CO2 since 1978. The findings of the paper revealed that there is only one uni- directional causality exists between GDP and trade. The direction of causality reveals that international trade is one of the major contributors to the economic growth (GDP). While, there is no causality found between GDP and FDI, FDI, and CO2 and International trade and CO2. The paper concludes with the policy recommendations that will ensure environmental friendly trade, investment and growth in India for future.

Keywords: international trade, foreign direct investment, GDP, CO2, co-integration, granger causality test

Procedia PDF Downloads 432

Authors: Djehich Mohamed Yousri

Abstract:

As a result of the destruction and devastation left by the two world wars, the international community worked to establish a global organization based on a contractual basis, in which the Security Council was entrusted with the task of working to maintain international peace and security, and to achieve this, the United Nations Charter assigned the latter a wide authority to adapt everything It would threaten international peace and security, although the examiner of the Charter of the United Nations does not find the slightest definition of the concept of international peace and security, although these two principles are among the basic principles that the Charter stipulated the necessity of achieving, and perhaps this was also what was in the opposite case for them. And by that, we mean cases of a threat to peace, a breach of it, or an act of aggression. These terms were not dealt with in the Charter in explanation and detail, leaving ample room for the Security Council to assess each of these cases separately, and perhaps this is due to the fact that the framers of the Charter intended to set a flexible standard. It does not restrict the authority of the Security Council to carry out the adjustment process on the one hand and, on the other hand, to allow and enable the Security Council to keep pace with new developments and threats to which international peace and security are exposed. There is no doubt that the concept of international peace and security has undergone significant changes during the 70-year period that followed the establishment of the international organization. After the threat to peace and security focused - in the first stage - on cases of war or the threat of war, what distinguishes the post- The new world order is the emergence of other challenges and threats that find their source in economic, social, humanitarian, and environmental instability. Perhaps this is what the member states of the Security Council indicated during the preparation of the Peace Agenda. The expansion of the concept of peace and security is what paved the way for some permanent states to use the Security Council to legitimize and implement their decisions and take the council as a tool to implement their foreign policy and punish states instead of maintaining international peace and security, which prompted some states and jurisprudence to call for the establishment of oversight of the decisions of the Council Security on the one hand, and amending the UN Charter to make it more expressive of the aspirations of the international community, referring to the obstacles that prevent this amendment.

Keywords: peace, security, united nations charter, security council, united nations organization

Procedia PDF Downloads 64

Authors: Arne Fagerstrom, Gary Cunningham, Fredrik Hartwig

Abstract:

In this paper, a theory of sustainable enterprises, sustainable enterprise theory (SET), is developed. The sustainable enterprise theory can only be a valid theory if knowledge about life and nature is complete. Knowledge limitations should not stop enterprises from doing business with a goal of better long-term life on earth. Life demands stewardship of the resources used during one’s lifetime. This paper develops a model influenced by (the classical) enterprise theory and resource theory that includes more than money in the business activities of an enterprise. The sustainable enterprise theory is then used in an analysis of accountability and in discussions about sustainable businesses.

Keywords: sustainable business, sustainability reporting, sustainable values, theory of the firm

Procedia PDF Downloads 558

Authors: Messaouda Annab

Abstract:

The rapid development of technology has led to an important context in which different languages and structures are used in the same conversations. This paper investigates the practice of language borrowing within social media platform, namely, Facebook among Algerian Vernacular Arabic (AVA) students. In other words, this study will explore how Algerian students have incorporated lexical English borrowing in their online conversations. This paper will examine the relationships between language, culture and identity among a multilingual group. The main objective is to determine the cultural and linguistic functions that borrowing fulfills in social media and to explain the possible factors underlying English borrowing. The nature of the study entails the use of an online research method that includes ten online Facebook conversations in the form of private messages collected from Bachelor and Masters Algerian students recruited from the English department at the University of Oum El-Bouaghi. The analysis of data revealed that social media platform provided the users with opportunities to shift from one language to another. This practice was noticed in students’ online conversations. English borrowing was the most relevant language performance in accordance with Arabic which is the mother tongue of the chosen sample. The analysis has assumed that participants are skilled in more than one language.

Keywords: borrowing, language performance, linguistic background, social media

Procedia PDF Downloads 146

Authors: Qin Yao

Abstract:

Content and language integrated instruction provides second language learners instruction in subject matter and language, and is greatly valued, particularly in the language immersion classroom where a language other than students’ first language is the vehicle for teaching school curriculum. Corrective feedback is an essential instructional technique for teachers to integrate a focus on language into their content instruction. This study aims to fill a gap in the literature on immersion—the lack of studies examining corrective feedback in Chinese immersion classrooms, by studying learning opportunities brought by oral corrective feedback in a Chinese immersion classroom. Specifically, it examines what is the distribution of different types of teacher corrective feedback and how students respond to each feedback type, as well as how the focus of the teacher-student interactional exchanges affect the effect of feedback. Two Chinese immersion teachers and their immersion classes were involved, and data were collected through classroom observations interviews. Observations document teachers’ provision of oral corrective feedback and students’ responses following the feedback in class, and interviews with teachers collected teachers’ reflective thoughts about their teaching. A primary quantitative and qualitative analysis of the data revealed that, among different types of corrective feedback, recast occurred most frequently. Metalinguistic clue and repetition were the least occurring feedback types. Clarification request lead to highest percentage of learner uptake manifested by learners’ oral production immediately following the feedback, while explicit correction came the second and recast the third. In addition, the results also showed the interactional context played a role in the effectiveness of the feedback: teachers were most likely to give feedback in conversational exchanges that focused on explicit language and content, while students were most likely to use feedback in exchanges that focused on explicit language. In conclusion, the results of this study indicate recasts are preferred by Chinese immersion teachers, confirming results of previous studies on corrective feedback in non-Chinese immersion classrooms; and clarification request and explicit language instruction elicit more target language production from students and are facilitative in their target language development, thus should not be overlooked in immersion and other content and language integrated classrooms.

Keywords: Chinese immersion, content and language integrated instruction, corrective feedback, interaction

Procedia PDF Downloads 401

Authors: Malin Isaksson

Abstract:

Teaching French as a foreign language usually implies teaching French literature, especially in higher education. Training university students in literary reading in a foreign language requires addressing several aspects at the same time: the (foreign) language, the poetic language, the aesthetic aspects of the studied works, and various interpretations of them. A pilot study sought to test a teaching model that would support students in learning to perform competent readings and short analyses of French literary works, in a rather independent manner. This shared practice paper describes the use of a flipped classroom method in two French literature courses, a campus course and an online course, and suggests that the teaching model may provide efficient tools for teaching literary reading and analysis in a foreign language. The teaching model builds on a high level of student activity and focuses on attentive reading, meta-perspectives such as theoretical concepts, individual analyses by students where said concepts are applied, and group discussions of the studied texts and of possible interpretations.

Keywords: attentive reading, flipped classroom, literature in foreign language studies, teaching literature analysis

Procedia PDF Downloads 109

Authors: Dalia Suša Vugec, Vesna Bosilj Vukšić, Ljubica Milanović Glavan

Abstract:

Business process management (BPM) is a well-known holistic discipline focused on managing business processes with the intention of achieving higher level of BPM maturity and better organizational performance. In recent period, traditional BPM faced some of its limitations like model-reality divide and lost innovation. Following latest trends, as an attempt to overcome the issues of traditional BPM, there has been an introduction of applying the principles of social software in managing business processes which led to the development of social BPM. However, there are not many authors or studies dealing with this topic so this study aims to contribute to that literature gap and to examine the link between the level of BPM maturity and the usage of social BPM. To meet these objectives, a survey within the companies with more than 50 employees has been conducted. The results reveal that the usage of social BPM is higher within the companies which achieved higher level of BPM maturity. This paper provides an overview, analysis and discussion of collected data regarding BPM maturity and social BPM within the observed companies and identifies the main social BPM principles.

Keywords: business process management, BPM maturity, process performance index, social BPM

Procedia PDF Downloads 315

Authors: Imam Uddin, Imtiaz Ahmed Memon

Abstract:

This paper analyzes the ideological contextuality of market oriented strategy language used by Industry leaders to envision the future of Islamic financial Institutions (IFIs) in the light of Wittgenstein language-games and Foucault’s power-discourse framework. The analysis infers that the explicit market orientation of strategy language and modern knowledge of finance now defines various concepts related of Islamic finance, let alone Islamic finance theory itself. Theorizing and practicing Islamic finance therefore under the dominant influence of modern strategy discourse and modern knowledge of finance has significant implications for developing an ethical and spiritual orientation of Islamic banks. The concerned academia and scholarship therefore need to review such trends and work around the possible degradation to the public image of IFIs and resulting disappointments of religiously inspired customers.

Keywords: Islamic finance discourse, strategy discourse, language games, strategic intent, productive misunderstanding

Procedia PDF Downloads 381

Authors: Samson Olasunkanmi Oluga, Teh Chee Send, Gerard Sagaya Raj Rajo

Abstract:

It is ironical that the national anthems of many nations that are in the forefront of the global condemnation of violence of all forms have portions or expressions that propagate various forms of linguistic violence which advocate attacking opponents, going to war, shedding blood and sacrificing lives. These diametrically contradict contemporary yearnings for global tranquility and the ideals of the United Nations established for the maintenance of international peace and harmony aimed at making the world a safe haven for all and sundry. The linguistic violence of many national anthems is manipulatively constructed /presented via the instrumentality of the figurative or rhetorical language. This helps to linguistically embellish the violent ideas communicated and makes them sound somehow better or logical to the target audience with the intention of cognitively manipulating them to accept or rationalize such violent ideas. This paper, therefore, presents the outcome of a linguistic exploration/examination of national anthems which reveals elements or cases manipulative figurative linguistic violence in the anthems of twenty-one (21) nations. The paper details a Socio-Cognitive Critical Discourse Analysis of the manipulative figures of comparison, contrast, indirectness, association and sound used to convey the linguistic violence of the identified national anthems. Finally, the paper advocates the need for linguistic overhaul of affected anthems so that the language of anthems which epitomize nations can be pacific and in tandem with contemporary global trends.

Keywords: national anthems, linguistic violence, figurative language, cognitive, manipulation, CDA

Procedia PDF Downloads 319

Authors: Sopio Totibadze

Abstract:

Although the legal framework of Georgia reflects the main principles of gender equality and is in line with the international situation, Georgia remains a male-dominated society. This means that men prevail in many areas of social, economic, and political life, which frequently gives women a subordinate status in society and the family. According to the latest studies, “violence against women and girls in Georgia is also recognized as a public problem, and it is necessary to focus on it”. Moreover, the Public Defender's report (2019) reveals that “in the last five years, 151 women were killed in Georgia due to gender and family violence”. Unfortunately, there are frequent cases of crimes based on gender-based oppression in Georgia, which pose a threat not only to women but also to people of any gender whose desires and aspirations do not correspond to the gender norms and roles prevailing in society. It is well-known that language is often used as a tool for gender oppression. Therefore, feminist and gender studies in linguistics ultimately serve to represent the problem, reflect on it, and propose ways to solve it. Together with technical advancement in communication, a new form of discrimination has arisen- hate language against women in electronic media discourse. Due to the nature of social media and the internet, messages containing hate language can spread in seconds and reach millions of people. However, only a few know about the detrimental effects they may have on the addressee and society. This paper aims to analyse the hateful comments directed at women on various media platforms to determine the linguistic strategies used while attacking women and the reasons why women may fall victim to this type of hate language. The data have been collected over six months, and overall, 500 comments will be examined for the paper. Qualitative and quantitative analysis was chosen for the methodology of the study. The comments posted on various media platforms have been selected manually due to several reasons, the most important being the problem of identifying hate speech as it can disguise itself in different ways- humour, memes, etc. The comments on the articles, posts, pictures, and videos selected for sociolinguistic analysis depict a woman, a taboo topic, or a scandalous event centred on a woman that triggered hate language towards the person to whom the post/article was dedicated. The study has revealed that a woman can become a victim of hatred directed at them if they do something considered to be a deviation from a societal norm, namely, get a divorce, be sexually active, be vocal about feministic values, and talk about taboos. Interestingly, people who utilize hate language are not only men trying to “normalize” the prejudiced patriarchal values but also women who are equally active in bringing down a "strong" woman. The paper also aims to raise awareness about the hate language directed at women, as being knowledgeable about the issue at hand is the first step to tackling it.

Keywords: femicide, hate language, media discourse, sociolinguistics

Procedia PDF Downloads 76

Authors: Ichiro Mukai

Abstract:

The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: accruals, earnings quality, IFRS, information comparability

Procedia PDF Downloads 158

Authors: Karima Qayumi, Alex Norta

Abstract:

The rapid generation of high volume and a broad variety of data from the application of new technologies pose challenges for the generation of business-intelligence. Most organizations and business owners need to extract data from multiple sources and apply analytical methods for the purposes of developing their business. Therefore, the recently decentralized data management environment is relying on a distributed computing paradigm. While data are stored in highly distributed systems, the implementation of distributed data-mining techniques is a challenge. The aim of this technique is to gather knowledge from every domain and all the datasets stemming from distributed resources. As agent technologies offer significant contributions for managing the complexity of distributed systems, we consider this for next-generation data-mining processes. To demonstrate agent-based business intelligence operations, we use agent-oriented modeling techniques to develop a new artifact for mining massive datasets.

Keywords: agent-oriented modeling (AOM), business intelligence model (BIM), distributed data mining (DDM), multi-agent system (MAS)

Procedia PDF Downloads 420

Authors: Subramaniam Chandran, A. Geetha

Abstract:

This paper addresses three issues: how to prepare the instructional design for imparting English language skill from inter-disciplinary self-learning material; how the disadvantaged students are benefited from such kind of language skill imparted through m-learning; and how do m-learners perform better than the other learners. This paper examines these issues through an experimental study conducted among the distance learners enrolled in a preparatory program for bachelor’s degree. This program is designed for the disadvantaged learners especially for the school drop-outs to qualify to pursue graduate program through distant education. It also explains how mobile learning helps them to enhance their capacity in learning despite their rural background and other disadvantages. In India, nearly half of the students enrolled in schools do not complete their study. The pursuance of higher education is very low when compared with developed countries. This study finds a significant increase in their learning capacity and mobile learning seems to be a viable alternative where the conventional system could not reach the disadvantaged learners. Improving the English language skill is one of the reasons for such kind of performance. Exercises framed from the relevant self-learning material for enhancing English language skill not only improves language skill but also widens the subject-knowledge. This paper explains these issues out of the study conducted among the disadvantaged learners.

Keywords: English language skill, disadvantaged learners, distance education, m-learning

Procedia PDF Downloads 412

Authors: Salamatu Sani

Abstract:

This study is an investigation of how code-mixing manifests in the language development of a Nigerian child, especially in the Hausa speaking environment. It is hinged on the fact that the environment influences the first language acquired by a child regardless of the cultural and/or linguistic background of the parents. The child under investigation has been subjected to close monitoring on her speech hitherto. It is a longitudinal study covering a period of twelve months (January 2018 to December 2018); that was when the subject was between twenty-four and thirty months of age. The speeches have been recorded by means of a tape recorder, video, and a diary. The study employs as a theoretical framework, emergentism, which is an eclectic of the behaviourist and the mentalist theories to the study of language development, for analysis. This is in agreement with the positions of Skinner and Watson. Sequel to this investigation, it was discovered the environment is a major factor that influences the exposure of a child to a language more than the other factors and that, if a child is exposed to more than one language, there is a great tendency for such a child to code-mix and code-switch in her speech production. The child under investigation, in spite of the linguistic background of her parents, speaks the Hausa Language much better than the other languages around her though with remarkable code-mixing with other languages around her such as English and Ebira languages. The study concludes that although a child is born with the innate ability to acquire a particular language, the environment plays a key role to trigger the innate ability and consequently, the child is exposed to the acquisition of the dominant language around her at a particular given time.

Keywords: bilingual, code-mixing, emergentism, environment, Hausa

Procedia PDF Downloads 148

Authors: Wipanee Maen-In

Abstract:

This research aims to study the tourism marketing and the trip behaviors profile of international tourists who visited Phuket in Thailand and study the influence of their selected demographic characters on their selected trip behaviors. The study was conducted through survey by using questionnaires asking 400 sample respondents from international tourists who visited Phuket. The result found out that type of group travel is the key variable that indicates higher and lower daily spending tourists, tourists spend more when they visit with their family. Trip arrangement is the key variables that indicate shorter and longer stay tourists. From these findings, it is recommended that both private and public sectors should make marketing to potential tourists in order to increase tourism revenue and to be a sustainable tourism, all of agencies that involves in Phuket tourism industry should coordinate to satisfy tourists to revisit and recommend Phuket to friends and relatives.

Keywords: consumer behavior, international tourists, Phuket province, tourism marketing

Procedia PDF Downloads 302

Authors: David Blaine, George Raschbaum

Abstract:

The evaluation of DHCP has synthesized SCSI disks, and current trends suggest that the exploration of e-business that would allow for further study into robots will soon emerge. Given the current status of embedded algorithms, hackers worldwide obviously desire the exploration of replication, which embodies the confusing principles of programming languages. In our research we concentrate our efforts on arguing that erasure coding can be made "fuzzy", encrypted, and game-theoretic.

Keywords: SCHI disks, robot, algorithm, hacking, programming language

Procedia PDF Downloads 408

Authors: Muhammad Naveed Iftikhar, Farah Khalid

Abstract:

Global best practices as ordained by international organizations comprise a broader top-down approach to development problems, without taking into account country-specific factors. The political economy of each country is extremely different and the failure of several attempts of international organizations to implement global best practice models in developing countries each with its unique set of variables, goes on to show that this is not the most efficient solution to development problems. This paper is a humble attempt at shedding light on some specific examples of failures of the global best practices. Pakistan has its unique set of problems and unless those are added to the broader equation of development, country-specific reform and growth will continue to pose a challenge to reform programs initiated by international organizations. The three case studies presented in this paper are just a few prominent examples of failure of the global best practice, top-down, universalistic approach to development as ordained by international organizations. Development and reform can only be achieved if local dynamics are given their due importance. The modus operandi of international organizations needs to be tailored according to each country’s unique politico-economic environment.

Keywords: best practice, development, context

Procedia PDF Downloads 457

Authors: Hang T. T. Truong, Ronald S. Laura, Kylie Shaw

Abstract:

Within Vietnam's system of higher education, its schools of business play a vital role in supporting the country’s economic objectives. However, the crucial contribution of soft skills for maximal success within the business sector has to date not been adequately recognized by its business schools. This being so, the development of the business school curriculum in Vietnam has not been able to 'catch up', so to say, with the burgeoning need of students for a comprehensive soft skills program designed to meet the national and global business objectives of their potential employers. The burden of the present paper is first to reveal the results of our survey in Vietnam which make explicit the extent to which major Vietnamese industrial employers’ value the potential role that soft skill competencies can play in maximizing business success. Our final task will be to determine which soft skills employers discern as best serving to maximize the economic interests of Vietnam within the global marketplace. Semi-structured telephone interviews have been conducted with the 15 representative Head Employers of Vietnam's reputedly largest and most successful of the diverse business enterprises across Vietnam. The findings of the study indicate that all respondents highly value the increasing importance of soft skills in business success. Our critical analysis of respondent data reveals that 19 essential soft skills are deemed by employers as integral to business workplace efficacy and should thus be integrated into the formal business curriculum. We are confident that our study represents the first comprehensive and specific survey yet undertaken within the business sector in Vietnam which accesses and analyses the opinions of representative employers from major companies across the country in regard to the growing importance of 19 specific soft skills essential for maximizing overall business success. Our research findings also reveal that the integration into business school curriculums nationwide of the soft skills we have identified is of paramount importance to advance the national and global economic interests of Vietnam.

Keywords: business curriculum, business graduates, employers’ perception, soft skills

Procedia PDF Downloads 309

Authors: Hoa Pham

Abstract:

The literature on language teaching and second language acquisition has been largely driven by monolingual ideology with a common assumption that a second language (L2) is best taught and learned in the L2 only. The current study challenges this assumption by reporting learners' positive perceptions of tertiary level teachers' code switching practices in Vietnam. The findings of this study contribute to our understanding of code switching practices in language classrooms from a learners' perspective. Data were collected from student participants who were working towards a Bachelor degree in English within the English for Business Communication stream through the use of focus group interviews. The literature has documented that this method of interviewing has a number of distinct advantages over individual student interviews. For instance, group interactions generated by focus groups create a more natural environment than that of an individual interview because they include a range of communicative processes in which each individual may influence or be influenced by others - as they are in their real life. The process of interaction provides the opportunity to obtain the meanings and answers to a problem that are "socially constructed rather than individually created" leading to the capture of real-life data. The distinct feature of group interaction offered by this technique makes it a powerful means of obtaining deeper and richer data than those from individual interviews. The data generated through this study were analysed using a constant comparative approach. Overall, the students expressed positive views of this practice indicating that it is a useful teaching strategy. Teacher code switching was seen as a learning resource and a source supporting language output. This practice was perceived to promote student comprehension and to aid the learning of content and target language knowledge. This practice was also believed to scaffold the students' language production in different contexts. However, the students indicated their preference for teacher code switching to be constrained, as extensive use was believed to negatively impact on their L2 learning and trigger cognitive reliance on the L1 for L2 learning. The students also perceived that when the L1 was used to a great extent, their ability to develop as autonomous learners was negatively impacted. This study found that teacher code switching was supported in certain contexts by learners, thus suggesting that there is a need for the widespread assumption about the monolingual teaching approach to be re-considered.

Keywords: codeswitching, L1 use, L2 teaching, learners’ perception

Procedia PDF Downloads 304