Search results for: accounting history
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3232

Search results for: accounting history

2362 Personalized Tissues and Organs Replacement – a Peek into the Future

Authors: Asaf Toker

Abstract:

Matricelf developed a technology that enables the production of autologous engineered tissue composed of matrix and cells derived from patients Omentum biopsy. The platform showed remarkable pre-clinical results for several medical conditions. The company recently licensed the technology that enabled scientist at Tel Aviv university that 3D printed a human heart from human cells and matrix for the first time in human history. The company plans to conduct its first human clinical trial for Acute Spinal Cord Injury (SCI) early in 2023.

Keywords: tissue engineering, regenerative medicine, spinal Cord Injury, autologous implants, iPSC

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2361 Intersections and Cultural Landscape Interpretation, in the Case of Ancient Messene in the Peloponnese

Authors: E. Maistrou, P. Themelis, D. Kosmopoulos, K. Boulougoura, A. M. Konidi, K. Moretti

Abstract:

InterArch is an ongoing research project that is running since September 2020 and aims to propose a digital application for the enhancement of the cultural landscape, which emphasizes the contribution of physical space and time in digital data organization. The research case study refers to Ancient Messene in the Peloponnese, one of the most important archaeological sites in Greece. The project integrates an interactive approach to the natural environment, aiming at a manifold sensory experience. It combines the physical space of the archaeological site with the digital space of archaeological and cultural data while, at the same time, it embraces storytelling processes by engaging an interdisciplinary approach that familiarizes the user to multiple semantic interpretations. The research project is co‐financed by the European Union and Greek national funds, through the Operational Program Competitiveness, Entrepreneurship, and Innovation, under the call RESEARCH - CREATE – INNOVATE (project code: Τ2ΕΔΚ-01659). It involves mutual collaboration between academic and cultural institutions and the contribution of an IT applications development company. New technologies and the integration of digital data enable the implementation of non‐linear narratives related to the representational characteristics of the art of collage. Various images (photographs, drawings, etc.) and sounds (narrations, music, soundscapes, audio signs, etc.) could be presented according to our proposal through new semiotics of augmented and virtual reality technologies applied in touch screens and smartphones. Despite the fragmentation of tangible or intangible references, material landscape formations, including archaeological remains, constitute the common ground that can inspire cultural narratives in a process that unfolds personal perceptions and collective imaginaries. It is in this context that cultural landscape may be considered an indication of space and historical continuity. It is in this context that history could emerge, according to our proposal, not solely as a previous inscription but also as an actual happening. As a rhythm of occurrences suggesting mnemonic references and, moreover, evolving history projected on the contemporary ongoing cultural landscape.

Keywords: cultural heritage, digital data, landscape, archaeological sites, visitors’ itineraries

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2360 Ductility Spectrum Method for the Design and Verification of Structures

Authors: B. Chikh, L. Moussa, H. Bechtoula, Y. Mehani, A. Zerzour

Abstract:

This study presents a new method, applicable to evaluation and design of structures has been developed and illustrated by comparison with the capacity spectrum method (CSM, ATC-40). This method uses inelastic spectra and gives peak responses consistent with those obtained when using the nonlinear time history analysis. Hereafter, the seismic demands assessment method is called in this paper DSM, Ductility Spectrum Method. It is used to estimate the seismic deformation of Single-Degree-Of-Freedom (SDOF) systems based on DDRS, Ductility Demand Response Spectrum, developed by the author.

Keywords: seismic demand, capacity, inelastic spectra, design and structure

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2359 Network Security Attacks and Defences

Authors: Ranbir Singh, Deepinder Kaur

Abstract:

Network security is an important aspect in every field like government offices, Educational Institute and any business organization. Network security consists of the policies adopted to prevent and monitor forbidden access, misuse, modification, or denial of a computer network. Network security is very complicated subject and deal by only well trained and experienced people. However, as more and more people become wired, an increasing number of people need to understand the basics of security in a networked world. The history of the network security included an introduction to the TCP/IP and interworking. Network security starts with authenticating, commonly with a username and a password. In this paper, we study about various types of attacks on network security and how to handle or prevent this attack.

Keywords: network security, attacks, denial, authenticating

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2358 Characteristics Influencing Response of a Base Isolated Building

Authors: Ounis Hadj Mohamed, Ounis Abdelhafid

Abstract:

In order to illustrate the effect of damping on the response of a base-isolated building, a parametric study is led, taking into account the progressive variation of the damping ratio (10% to 30%) under different types of seismic excitations (near and far field). A time history analysis is used to determine the response of the structure in terms of relative displacement and understory drift at various levels of the building. Thus, the results show that the efficiency of the isolator increases with the assumed damping ratio, provided that this latter is less or equal to 20%. Beyond this value, the isolator becomes less convenient. Furthermore, a strong deviation of energy capacity by the LRB (Lead Rubber Bearing) system is recorded.

Keywords: damping, base isolation, LRB, seismic excitation, hysteresis

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2357 Analysing Architectural Narrative in 21st-Century Museums

Authors: Ihjaz Zubair Pallakkan Tharammal, Lakshmi S. R.

Abstract:

Storytelling has been an important part of human life over the course of history. It allows corporations to unlearn, examine and relearn. There are unique mediums of storytelling which can be used in an individual's normal life. For instance, the mind is shared through oral stories, comics, music, art, shape, etc. The research dreams of studying and looking at the ability of museums and the importance of incorporating architectural narratives in museums, mainly in 21st-century India. The research is also an exploratory and comparative assessment of narrative elements like semiotics, symbolism, spatial form, etc., and in the long run, derives strategies to format regions that communicate to the users.

Keywords: museum, architectural narrative, narratology, spatial storytelling

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2356 Minority Students' Attitudes on Preferential Policies for Ethnic Minorities in China: Case Study of an Institute of Education for Ethnic Minorities

Authors: Xiaoxu Liu, Yuwen Chen

Abstract:

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

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

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2355 Relative Composition of Executive Compensation Packages, Corporate Governance and Financial Reporting Quality

Authors: Philemon Rakoto

Abstract:

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

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

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2354 The Determinants of Voluntary Disclosure in Croatia

Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

Abstract:

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

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

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2353 Italian Emigration to Germany as Represented in the Films Francesco Rosi and Toni Trupia

Authors: Patrizia Palumbo

Abstract:

There are only two Italian films dealing with the Italian emigration to Germany: I magliari directed by Francesco Rosi and Itaker. Vietato agli italiani directed by Toni Trupia. Consequently, the analysis of these two films is essential to any study of the representation of the Italians’ experience in Germany, their hosting country. Francesco Rosi’s I magliari and Toni Trupia’s Itaker. Vietato agli italiani, released respectively in 1959 and in 2012, are both set in the second half of the twentieth century and deal with door to door Italian cloth sellers in German cities, con artists marketing rags as fine fabric to exclusively German customers. However, the perspective of the directors and screenwriters are, if not antithetical, profoundly different. Indeed, from 1959 to 2012, years in which the two films were released, Italy went from being a country of emigration to a country of both immigration (albeit now temporary) and emigration. The paper entitled ‘Representation of the Italian Emigration to Germany in the Films of Francesco Rosi and Toni Trupia’ will analyze, therefore, the two substantially different historical contingencies in which the two movies were produced and cast light on how the same historical reality, that of Italian cloth sellers in German cities, is portrayed by Rosi and Trupia’s films. In particular, it will show how in both films the female character is the site on which power (or the lack of it) is contested. More precisely, it will highlight how the German blond woman in Rosi’s film and the dark haired Albanian woman in Trupia’s film are a reflection of the changes Italy underwent in the last fifty years. Finally, this paper will comment on why Italian emigration to Germany has been overlooked by Italian scholars. Although these scholars are all familiar with many of the films directed by Francesco Rosi, one of the auteurs of Italian cinema, no real critical study of I magliari exists. Rosi’s film, it can be argued, may have aroused the uneasiness engendered by all works dealing with facts evoking shameful and humiliating times. The same is true for Trupia’s film. Even though his Itaker. Vietato agli italiani is set in the sixties, it cannot prescind from the reality of contemporary Italian emigration to Germany and Italy’s economic and political crisis. Bringing attention to Rosi and Trupia’s film seems to be a valid way to rekindle the interest in Italian emigration to Germany, a phenomenon that has contributed to the economic, social and cultural history of both Italy and Germany.

Keywords: film, Germany, history, Italian emigration

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2352 Harnessing the Power of Loss: On the Discriminatory Dynamic of Non-Emancipatory Organization Identity

Authors: Rickard Grassman

Abstract:

In this paper, Lacanian theory will be used to illustrate the way discourses interact with the material by way of reifying antagonisms to shape our sense of identities in and around organizations. The ability to ‘sustain the loss’ is, in this view, the common structure here discerned in the very texture of a discourse, which reifies ‘lack’ as an ontological condition into something contingently absent (loss) that the subject hopes to overcome (desire). These fundamental human tendencies of identification are illustrated in the paper by examples drawn from history, cinema, and literature. Turning to a select sample of empirical accounts from a management consultancy firm, it is argued that this ‘sustaining the loss’ operates in discourse to enact identification in an organizational context.

Keywords: Lacan, identification, discourse, desire, loss

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2351 Dual-Task–Immersion in the Interactions of Simultaneously Performed Tasks

Authors: M. Liebherr, P. Schubert, S. Kersten, C. Dietz, L. Franz, C. T. Haas

Abstract:

With a long history, dual-task has become one of the most intriguing research fields regarding human brain functioning and cognition. However, findings considering effects of task-interrelations are limited (especially, in combined motor and cognitive tasks). Therefore, we aimed at developing a measurement system in order to analyse interrelation effects of cognitive and motor tasks. On the one hand, the present study demonstrates the applicability of the measurement system and on the other hand first results regarding a systematization of different task combinations are shown. Future investigations should combine imagine technologies and this developed measurement system.

Keywords: dual-task, interference, cognition, measurement

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2350 Annexation (Al-Iḍāfah) in Thariq bin Ziyad’s Speech

Authors: Annisa D. Febryandini

Abstract:

Annexation is a typical construction that commonly used in Arabic language. The use of the construction appears in Arabic speech such as the speech of Thariq bin Ziyad. The speech as one of the most famous speeches in the history of Islam uses many annexations. This qualitative research paper uses the secondary data by library method. Based on the data, this paper concludes that the speech has two basic structures with some variations and has some grammatical relationship. Different from the other researches that identify the speech in sociology field, the speech in this paper will be analyzed in linguistic field to take a look at the structure of its annexation as well as the grammatical relationship.

Keywords: annexation, Thariq bin Ziyad, grammatical relationship, Arabic syntax

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2349 Liberation as a Method for Monument Valorisation: The Case of the Defence Heritage Restoration

Authors: Donatella R. Fiorino, Marzia Loddo

Abstract:

The practice of freeing monuments from subsequent additions crosses the entire history of conservation and it is traditionally connected to the aim of valorisation, both for cultural and educational purpose and recently even for touristic exploitation. Defence heritage has been widely interested by these cultural and technical moods from philological restoration to critic innovations. A renovated critical analysis of Italian episodes and in particular the Sardinian case of the area of San Pancrazio in Cagliari, constitute an important lesson about the limits of this practice and the uncertainty in terms of results, towards the definition of a sustainable good practice in the restoration of military architectures.

Keywords: defensive architecture, liberation, Valorisation for tourism, historical restoration

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2348 The Valuation of Equity Book Value and Net Income of Financial Firms in Times of Financial Crisis

Authors: Sami Adwan, Alaa Alhaj Ismail, Claudia Girardone

Abstract:

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

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

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2347 Response of a Bridge Crane during an Earthquake

Authors: F. Fekak, A. Gravouil, M. Brun, B. Depale

Abstract:

During an earthquake, a bridge crane may be subjected to multiple impacts between crane wheels and rail. In order to model such phenomena, a time-history dynamic analysis with a multi-scale approach is performed. The high frequency aspect of the impacts between wheels and rails is taken into account by a Lagrange explicit event-capturing algorithm based on a velocity-impulse formulation to resolve contacts and impacts. An implicit temporal scheme is used for the rest of the structure. The numerical coupling between the implicit and the explicit schemes is achieved with a heterogeneous asynchronous time-integrator.

Keywords: bridge crane, earthquake, dynamic analysis, explicit, implicit, impact

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2346 Hepatitis B, Hepatitis C and HIV Infections and Associated Risk Factors among Substance Abusers in Mekelle Substance Users Treatment and Rehabilitation Centers, Tigrai, Northern Ethiopia

Authors: Tadele Araya, Tsehaye Asmelash, Girmatsion Fiseha

Abstract:

Background: Hepatitis B virus (HBV), Hepatitis C virus (HCV) and Human Immunodeficiency Virus (HIV) constitute serious healthcare problems worldwide. Blood-borne pathogens HBV, HCV and HIV are commonly associated with infections among substance or Injection Drug Users (IDUs). The objective of this study was to determine the prevalence of HBV, HCV, and HIV infections among substance users in Mekelle Substance users Treatment and Rehabilitation Centers. Methods: A cross-sectional study design was used from Dec 2020 to Sep / 2021 to conduct the study. A total of 600 substance users were included. Data regarding the socio-demographic, clinical and sexual behaviors of the substance users were collected using a structured questionnaire. For laboratory analysis, 5-10 ml of venous blood was taken from the substance users. The laboratory analysis was performed by Enzyme-Linked Immunosorbent Assay (ELISA) at Mekelle University, Department of Medical Microbiology and Immunology Research Laboratory. The Data was analyzed using SPSS and Epi-data. The association of variables with HBV, HCV and HIV infections was determined using multivariate analysis and a P value < 0.05 was considered statistically significant. Result: The overall prevalence rate of HBV, HCV and HIV infections were 10%, 6.6%, and 7.5%, respectively. The mean age of the study participants was 28.12 ± 6.9. A higher prevalence of HBV infection was seen in participants who were users of drug injections and in those who were infected with HIV. HCV was comparatively higher in those who had a previous history of unsafe surgical procedures than their counterparts. Homeless participants were highly exposed to HCV and HIV infections than their counterparts. The HBV/HIV Co-infection prevalence was 3.5%. Those doing unprotected sexual practices [P= 0.03], Injection Drug users [P= 0.03], those who had an HBV-infected person in their family [P=0.02], infected with HIV [P= 0.025] were statistically associated with HBV infection. HCV was significantly associated with Substance users and previous history of unsafe surgical procedures [p=0.03, p=0.04), respectively. HIV was significantly associated with unprotected sexual practices and being homeless [p=0.045, p=0.05) respectively. Conclusion-The highly prevalent viral infection was HBV compared to others. There was a High prevalence of HBV/HIV co-infection. The presence of HBV-infected persons in a family, unprotected sexual practices and sharing of needles for drug injection were the risk factors associated with HBV, HIV, and HCV. Continuous health education and screening of the viral infection coupled with medical and psychological treatment is mandatory for the prevention and control of the infections.

Keywords: hepatitis b virus, hepatitis c virus, HIV, substance users

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2345 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

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

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

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2344 Cyrus Cylinder; A Law for His Future Time

Authors: Hasanzadeh Mehran

Abstract:

The Cyrus Cylinder, which is a baked clay tablet, was written in 539 BC by order of the Achaemenid king Cyrus. This clay tablet contains orders and is considered a historical document of the humanitarian behaviour of the victorious army during the conquest of Babylon. Some believe that these laws are the first declaration of human rights in the ancient world. After the conquest of Babylon, Cyrus created laws that had never been seen anywhere in history. For this reason, in this article it has been tried to mention the human aspects and the reasons and grounds for the formation of such laws at that time. The origin of the creation of these progressive and humanitarian laws in the Cyrus cylinder should be sought in the cultural roots of civilization and his social and individual teachings.

Keywords: Iran, cyrus, cyrus cylinder, human rights

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2343 Banking and Accounting Analysis Researches Effect on Environment

Authors: Marina Magdy Naguib Karas

Abstract:

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

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

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2342 Microalgae Hydrothermal Liquefaction Process Optimization and Comprehension to Produce High Quality Biofuel

Authors: Lucie Matricon, Anne Roubaud, Geert Haarlemmer, Christophe Geantet

Abstract:

Introduction: This case discusses the management of two floor of mouth (FOM) Squamous Cell Carcinomas (SCC) not identified upon initial biopsy. Case Report: A 51 year-old male presented with right FOM erythroleukoplakia. Relevant medical history included alcoholic dependence syndrome and alcoholic liver disease. Relevant drug therapy encompassed acamprosate, folic acid, hydroxocobalamin and thiamine. The patient had a 55.5 pack-year smoking history and alcohol dependence from age 14, drinking 16 units/day. FOM incisional biopsy and histopathological analysis diagnosed Carcinoma in situ. Treatment involved wide local excision. Specimen analysis revealed two separate foci of pT1 moderately differentiated SCCs. Carcinoma staging scans revealed no pathological lymphadenopathy, no local invasion or metastasis. SCCs had been excised in completion with narrow margins. MDT discussion concluded that in view of the field changes it would be difficult to identify specific areas needing further excision, although techniques such as Lugol’s Iodine were considered. Further surgical resection, surgical neck management and sentinel lymph node biopsy was offered. The patient declined intervention, primary management involved close monitoring alongside alcohol and smoking cessation referral. Discussion: Narrow excisional margins can increase carcinoma recurrence risk. Biopsy failed to identify SCCs, despite sampling an area of clinical concern. For gross field change multiple incisional biopsies should be considered to increase chance of accurate diagnosis and appropriate treatment. Coupling of tobacco and alcohol has a synergistic effect, exponentially increasing the relative risk of oral carcinoma development. Tobacco and alcoholic control is fundamental in reducing treatment‑related side effects, recurrence risk, and second primary cancer development.

Keywords: microalgae, biofuels, hydrothermal liquefaction, biomass

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2341 Microplastics in Two Bivalves of The Bay of Bengal Coast, Bangladesh

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

Abstract:

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

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

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2340 Readability Facing the Irreducible Otherness: Translation as a Third Dimension toward a Multilingual Higher Education

Authors: Noury Bakrim

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From the point of view of language morphodynamics, interpretative Readability of the text-result (the stasis) is not the external hermeneutics of its various potential reading events but the paradigmatic, semantic immanence of its dynamics. In other words, interpretative Readability articulates the potential tension between projection (intentionality of the discursive event) and the result (Readability within the syntagmatic stasis). We then consider that translation represents much more a metalinguistic conversion of neurocognitive bilingual sub-routines and modular relations than a semantic equivalence. Furthermore, the actualizing Readability (the process of rewriting a target text within a target language/genre) builds upon the descriptive level between the generative syntax/semantic from and its paradigmatic potential translatability. Translation corpora reveal the evidence of a certain focusing on the positivist stasis of the source text at the expense of its interpretative Readability. For instance, Fluchere's brilliant translation of Miller's Tropic of cancer into French realizes unconsciously an inversion of the hierarchical relations between Life Thought and Fable: From Life Thought (fable) into Fable (Life Thought). We could regard the translation of Bernard Kreiss basing on Canetti's work die englischen Jahre (les annees anglaises) as another inversion of the historical scale from individual history into Hegelian history. In order to describe and test both translation process and result, we focus on the pedagogical practice which enables various principles grounding in interpretative/actualizing Readability. Henceforth, establishing the analytical uttering dynamics of the source text could be widened by other practices. The reversibility test (target - source text) or the comparison with a second translation in a third language (tertium comparationis A/B and A/C) point out the evidence of an impossible event. Therefore, it doesn't imply an uttering idealistic/absolute source but the irreducible/non-reproducible intentionality of its production event within the experience of world/discourse. The aim of this paper is to conceptualize translation as the tension between interpretative and actualizing Readability in a new approach grounding in morphodynamics of language and Translatability (mainly into French) within literary and non-literary texts articulating theoretical and described pedagogical corpora.

Keywords: readability, translation as deverbalization, translation as conversion, Tertium Comparationis, uttering actualization, translation pedagogy

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2339 Evaluation of Rehabilitation in Ischemic Stroke

Authors: Amirmohammad Dahouri

Abstract:

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

Keywords: rehabilitation, stroke, ischemic, hemorrhagic, brain

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2338 The Potential and Economic Viability Analysis of Grid-Connected Solar PV Power in Kenya

Authors: Remember Samu, Kathy Kiema, Murat Fahrioglu

Abstract:

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

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

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2337 Airliner-UAV Flight Formation in Climb Regime

Authors: Pavel Zikmund, Robert Popela

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Extreme formation is a theoretical concept of self-sustain flight when a big Airliner is followed by a small UAV glider flying in airliner’s wake vortex. The paper presents results of climb analysis with a goal to lift the gliding UAV to airliner’s cruise altitude. Wake vortex models, the UAV drag polar and basic parameters and airliner’s climb profile are introduced at first. Then, flight performance of the UAV in the wake vortex is evaluated by analytical methods. Time history of optimal distance between the airliner and the UAV during the climb is determined. The results are encouraging, therefore available UAV drag margin for electricity generation is figured out for different vortex models.

Keywords: flight in formation, self-sustained flight, UAV, wake vortex

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2336 Nigerian Foreign Policy: A Dancing Tune of the Western Powers

Authors: Nura Suleiman

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The foreign policy of any country or nation is intended to promote and protect the country’s national interest. To achieve this interest, a country has to be guided by certain principles and influence of domestic and international conditions. The history of Nigerian foreign policy is directed to defend its sovereignty, independence, and territorial integrity, to promote and sustain the economic well-being of Nigerians, and promotion of Africa and world peace with justice. With the change of time and leadership, coupled with corruption, despite all the foreign policy determinants endowed with Nigeria as a country, sacrificed its foreign interest for the benefit of the western powers, by this it lost the opportunity to formulate policies according to its own need and desires.

Keywords: foreign policy, Nigeria, Western power

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2335 Banking and Accounting Analysis Researches Effect on Environment and Income

Authors: Gerges Samaan Henin Abdalla

Abstract:

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

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

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2334 Scenario-Based Analysis of Electric Vehicle Penetration in Road Transportation in Laos

Authors: Bouneua Khamphilavanh, Toshihiko Masui

Abstract:

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

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

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2333 Between the ‘Principle of Hope’ and ‘Spiritual Booze’: An Analysis of Religious Themes in the Language Used by the Russian Marxists

Authors: George Bocean

Abstract:

In the mainstream academic spheres of thought, there is a tendency to associate the writings of Russian Marxists as being constantly against the practice of religion itself. Such arguments mainly stem from how the attitude of the Russian Marxists, specifically the Bolsheviks, towards the concept of religion supposedly originates from its own Marxist ideology. Although Marxism is critical of religion as an institution, the approach that Marxism would have on the question of religion is not as clear. Such aspect is specifically observed in the use of language of major leading Russian Marxist figures, such as Lenin and Trotsky, throughout the early 20th century, where the use of religious metaphors was widely used in their philosophical writings and speeches, as well as in propaganda posters of general left-wing movements in Russia as a whole. The methodology of the research will consist of a sociolinguistic and sociology of language approach within a sociohistorical framework of late Tsarist and early Soviet Russia, 1905-1926. The purpose of such approaches are not simply to point out the religious metaphors used in the writings and speeches of Marxists in Russia, but rather in order to analyse how the use of such metaphors represent an important socio-political connection with the context of Russia at the time. In other words, the use of religious metaphors was not only more akin to Russian culture at the time, but this also resonated and was more familiar with the conditions of the working class and peasantry. An example in this study can be observed in the writings of Lenin, where the theme of chudo (miracle) is often mentioned in his writings, and such a word is commonly associated with an idealist philosophy rather than a materialist one, which represents a common theme in Russian culture in regards to the principle of hope for a better life. A further and even more obvious example is Trotsky’s writings about how the revolution of 1905 “would be revived”, which not only resonates with the theme of resurrection, but also prophesises the “second coming” of a future revolution. Such metaphors are important in the writings of such authors, as they simultaneously contain Marxist ideas, as well as religious themes. In doing this research, this paper will demonstrate two aspects. Firstly, the paper will analyse the use of the metaphors by Russian Marxists as a whole in regards to a socio-political and ideological perspectives akin to those of Marxism. Secondly, it will also demonstrate the role that such metaphors have in regards to their impact on the left-wing movements within Russia itself, as well as their relation to the working class and peasantry of Russia within the historical context.

Keywords: language and politics, Marxism, Russian history, social history, sociology of language

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