Search results for: Question format
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2479

Search results for: Question format

1579 A Study of Food Safety Perception of Undergraduate Students in Taiwan

Authors: K. Y. Shih, H. M. Lin, S. Y. Lee, T. L. Hong

Abstract:

Recently a number of food safety scandals have been on the news. In view of the fact that in Taiwan the majority of undergraduate college students reside in the dorms and dine out, the problem of restaurant sanitation is of utmost importance in their lives. The purpose of this study is to analyze students' dining habit and their perception of food safety. Four universities in the city of Tainan were randomly selected, and from each selected university a class was then chosen to receive 50 questionnaires. The total of 200 questionnaires yielded 144 usable returns. Students were asked to respond to questions, and each question was graded on a scale from 1 to 5 according to the importance. There were 32 questions ranging over various aspects: cleanliness of surroundings, washroom, food sanitation, serving temperature, kitchen sanitation, and service personnel cleanliness. It is found that the food sanitation received the highest score, while the service personnel ranked the lowest. An incidental finding is that the students tend to dine out in groups and as such their choice of restaurants are mostly dictated by consensus.

Keywords: food safety, restaurant, risk perception, sanitation

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1578 Sorghum Grains Grading for Food, Feed, and Fuel Using NIR Spectroscopy

Authors: Irsa Ejaz, Siyang He, Wei Li, Naiyue Hu, Chaochen Tang, Songbo Li, Meng Li, Boubacar Diallo, Guanghui Xie, Kang Yu

Abstract:

Background: Near-infrared spectroscopy (NIR) is a non-destructive, fast, and low-cost method to measure the grain quality of different cereals. Previously reported NIR model calibrations using the whole grain spectra had moderate accuracy. Improved predictions are achievable by using the spectra of whole grains, when compared with the use of spectra collected from the flour samples. However, the feasibility for determining the critical biochemicals, related to the classifications for food, feed, and fuel products are not adequately investigated. Objectives: To evaluate the feasibility of using NIRS and the influence of four sample types (whole grains, flours, hulled grain flours, and hull-less grain flours) on the prediction of chemical components to improve the grain sorting efficiency for human food, animal feed, and biofuel. Methods: NIR was applied in this study to determine the eight biochemicals in four types of sorghum samples: hulled grain flours, hull-less grain flours, whole grains, and grain flours. A total of 20 hybrids of sorghum grains were selected from the two locations in China. Followed by NIR spectral and wet-chemically measured biochemical data, partial least squares regression (PLSR) was used to construct the prediction models. Results: The results showed that sorghum grain morphology and sample format affected the prediction of biochemicals. Using NIR data of grain flours generally improved the prediction compared with the use of NIR data of whole grains. In addition, using the spectra of whole grains enabled comparable predictions, which are recommended when a non-destructive and rapid analysis is required. Compared with the hulled grain flours, hull-less grain flours allowed for improved predictions for tannin, cellulose, and hemicellulose using NIR data. Conclusion: The established PLSR models could enable food, feed, and fuel producers to efficiently evaluate a large number of samples by predicting the required biochemical components in sorghum grains without destruction.

Keywords: FT-NIR, sorghum grains, biochemical composition, food, feed, fuel, PLSR

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1577 Recurrent Neural Networks for Classifying Outliers in Electronic Health Record Clinical Text

Authors: Duncan Wallace, M-Tahar Kechadi

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In recent years, Machine Learning (ML) approaches have been successfully applied to an analysis of patient symptom data in the context of disease diagnosis, at least where such data is well codified. However, much of the data present in Electronic Health Records (EHR) are unlikely to prove suitable for classic ML approaches. Furthermore, as scores of data are widely spread across both hospitals and individuals, a decentralized, computationally scalable methodology is a priority. The focus of this paper is to develop a method to predict outliers in an out-of-hours healthcare provision center (OOHC). In particular, our research is based upon the early identification of patients who have underlying conditions which will cause them to repeatedly require medical attention. OOHC act as an ad-hoc delivery of triage and treatment, where interactions occur without recourse to a full medical history of the patient in question. Medical histories, relating to patients contacting an OOHC, may reside in several distinct EHR systems in multiple hospitals or surgeries, which are unavailable to the OOHC in question. As such, although a local solution is optimal for this problem, it follows that the data under investigation is incomplete, heterogeneous, and comprised mostly of noisy textual notes compiled during routine OOHC activities. Through the use of Deep Learning methodologies, the aim of this paper is to provide the means to identify patient cases, upon initial contact, which are likely to relate to such outliers. To this end, we compare the performance of Long Short-Term Memory, Gated Recurrent Units, and combinations of both with Convolutional Neural Networks. A further aim of this paper is to elucidate the discovery of such outliers by examining the exact terms which provide a strong indication of positive and negative case entries. While free-text is the principal data extracted from EHRs for classification, EHRs also contain normalized features. Although the specific demographical features treated within our corpus are relatively limited in scope, we examine whether it is beneficial to include such features among the inputs to our neural network, or whether these features are more successfully exploited in conjunction with a different form of a classifier. In this section, we compare the performance of randomly generated regression trees and support vector machines and determine the extent to which our classification program can be improved upon by using either of these machine learning approaches in conjunction with the output of our Recurrent Neural Network application. The output of our neural network is also used to help determine the most significant lexemes present within the corpus for determining high-risk patients. By combining the confidence of our classification program in relation to lexemes within true positive and true negative cases, with an inverse document frequency of the lexemes related to these cases, we can determine what features act as the primary indicators of frequent-attender and non-frequent-attender cases, providing a human interpretable appreciation of how our program classifies cases.

Keywords: artificial neural networks, data-mining, machine learning, medical informatics

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1576 Unification of Indonesia Time Zones Encourages People to Be on Time for Facing ASEAN Economic Community

Authors: Hasrullah Hasrullah

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Since December 2015, the ASEAN Economic Community (AEC) is officially declared in the 27th Summit Conference of ASEAN and Indonesia is one of country are listed in the ASEAN members. Per January 1st, 2016 the ASEAN Economic Community (AEC) came into effect. However, its implementation in Indonesia is still weighing the pros and cons because Indonesia is considered too late to prepare for the ASEAN Economic Community (AEC). In other words, rubber time of Indonesian people has been occurring in the AEC. This paper reviews how Indonesia language influences people’s attitude to be rubber time culture and how time zones of Indonesia influence people’s attitude through media on television to be rubber time culture. The author addresses this research question empirically by collecting data from various sources of data those are relevant and compare among the unification of Indonesia time zones. The result demonstrates that unification of Indonesia time zones to be Standard Indonesia Time is a solution to encourage people to be ready on time for facing ASEAN Economic Community (AEC).

Keywords: unification time zones, Indonesia Language, Rubber Time, AEC

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1575 Teaching Research Methods at the Graduate Level Utilizing Flipped Classroom Approach; An Action Research Study

Authors: Munirah Alaboudi

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This paper discusses a research project carried out with 12 first-year graduate students enrolled in research methods course prior to undertaking a graduate thesis during the academic year 2019. The research was designed for the objective of creating research methods course structure that embraces an individualized and activity-based approach to learning in a highly engaging group environment. This approach targeted innovating the traditional research methods lecture-based, theoretical format where students reported less engagement and limited learning. This study utilized action research methodology in developing a different approach to research methods course instruction where student performance indicators and feedback were periodically collected to assess the new teaching method. Student learning was achieved through utilizing the flipped classroom approach where students learned the material at home and classroom activities were designed to implement and experiment with the newly acquired information, with the guidance of the course instructor. Student learning in class was practiced through a series of activities based on different research methods. With the goal of encouraging student engagement, a wide range of activities was utilized including workshops, role play, mind-mapping, presentations, peer evaluations. Data was collected through an open-ended qualitative questionnaire to establish whether students were engaged in the material they were learning, and to what degree were they engaged, and to test their mastery level of the concepts discussed. Analysis of the data presented positive results as around 91% of the students reported feeling more engaged with the active learning experience and learning research by “actually doing research, not just reading about it”. The students expressed feeling invested in the process of their learning as they saw their research “gradually come to life” through peer learning and practice during workshops. Based on the results of this study, the research methods course structure was successfully remodeled and continues to be delivered.

Keywords: research methods, higher education instruction, flipped classroom, graduate education

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1574 A Long-Standing Methodology Quest Regarding Commentary of the Qur’an: Modern Debates on Function of Hermeneutics in the Quran Scholarship in Turkey

Authors: Merve Palanci

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This paper aims to reveal and analyze methodology debates on Qur’an Commentary in Turkish Scholarship and to make sound inductions on the current situation, with reference to the literature evolving around the credibility of Hermeneutics when the case is Qur’an commentary and methodological connotations related to it, together with the other modern approaches to the Qur’an. It is fair to say that Tafseer, constituting one of the main parts of basic Islamic sciences, has drawn great attention from both Muslim and non-Muslim scholars for a long time. And with the emplacement of an acute junction between natural sciences and social sciences in the post-enlightenment period, this interest seems to pave the way for methodology discussions that are conducted by theology spheres, occupying a noticeable slot in Tafseer literature, as well. A panoramic glance at the classical treatise in relation to the methodology of Tafseer, namely Usul al-Tafseer, leads the reader to the conclusion that these classics are intrinsically aimed at introducing the Qur’an and its early history of formation as a corpus and providing a better understanding of its content. To illustrate, the earliest methodology work extant for Qur’an commentary, al- Aql wa’l Fahm al- Qur’an by Harith al-Muhasibi covers content that deals with Qur’an’s rhetoric, its muhkam and mutashabih, and abrogation, etc. And most of the themes in question are evident to share a common ground: understanding the Scripture and producing an accurate commentary to be built on this preliminary phenomenon of understanding. The content of other renowned works in an overtone of Tafseer methodology, such as Funun al Afnan, al- Iqsir fi Ilm al- Tafseer, and other succeeding ones al- Itqan and al- Burhan is also rich in hints related to preliminary phenomena of understanding. However, these works are not eligible for being classified as full-fledged methodology manuals assuring a true understanding of the Qur’an. And Hermeneutics is believed to supply substantial data applicable to Qur’an commentary as it deals with the nature of understanding itself. Referring to the latest tendencies in Tafseer methodology, this paper envisages to centralize hermeneutical debates in modern scholarship of Qur’an commentary and the incentives that lead scholars to apply for Hermeneutics in Tafseer literature. Inspired from these incentives, the study involves three parts. In the introduction part, this paper introduces key features of classical methodology works in general terms and traces back the main methodological shifts of modern times in Qur’an commentary. To this end, revisionist Ecole, scientific Qur’an commentary ventures, and thematic Qur’an commentary are included and analysed briefly. However, historical-critical commentary on the Quran, as it bears a close relationship with hermeneutics, is handled predominantly. The second part is based on the hermeneutical nature of understanding the Scripture, revealing a timeline for the beginning of hermeneutics debates in Tafseer, and Fazlur Rahman’s(d.1988) influence will be manifested for establishing a theoretical bridge. In the following part, reactions against the application of Hermeneutics in Tafseer activity and pro-hermeneutics works will be revealed through cross-references to the prominent figures of both, and the literature in question in theology scholarship in Turkey will be explored critically.

Keywords: hermeneutics, Tafseer, methodology, Ulum al- Qur’an, modernity

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1573 Compensation Mechanism Applied to Eco-Tourism Development in China

Authors: Min Wei

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With the rapid development eco-tourism resources exploitation, the conflict between economy development and ecological environment is increasingly prominent. The environmental protection laws, however, are lack of necessary legal support to use market mechanism and economic means to carry out ecological compensation and promote the environmental protection. In order to protect the sustainable utilization of eco-tourism resources and the benign development of the interests of various stakeholders, protection of ecological compensation balance should be put on schedule. The main role of institutional guarantee in eco-tourism resources' value compensation mechanism is to solve the question 'how to guarantee compensation'. The evaluation of the game model in this paper reveals that interest balance of stakeholders is an important cornerstone to obtain the sustainable development. The findings result in constructing a sustainable development pattern of eco- tourism industry based on tripartite game equilibrium among government, tourism enterprises and tourists. It is important that the social, economic and ecological environment should be harmonious development during the pursuit of eco-tourism growth.

Keywords: environmental protection, ecological compensation, eco-tourism, market mechanism

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1572 Using Machine Learning to Predict Answers to Big-Five Personality Questions

Authors: Aadityaa Singla

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The big five personality traits are as follows: openness, conscientiousness, extraversion, agreeableness, and neuroticism. In order to get an insight into their personality, many flocks to these categories, which each have different meanings/characteristics. This information is important not only to individuals but also to career professionals and psychologists who can use this information for candidate assessment or job recruitment. The links between AI and psychology have been well studied in cognitive science, but it is still a rather novel development. It is possible for various AI classification models to accurately predict a personality question via ten input questions. This would contrast with the hundred questions that normal humans have to answer to gain a complete picture of their five personality traits. In order to approach this problem, various AI classification models were used on a dataset to predict what a user may answer. From there, the model's prediction was compared to its actual response. Normally, there are five answer choices (a 20% chance of correct guess), and the models exceed that value to different degrees, proving their significance. By utilizing an MLP classifier, decision tree, linear model, and K-nearest neighbors, they were able to obtain a test accuracy of 86.643, 54.625, 47.875, and 52.125, respectively. These approaches display that there is potential in the future for more nuanced predictions to be made regarding personality.

Keywords: machine learning, personally, big five personality traits, cognitive science

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1571 A Concept for Flexible Battery Cell Manufacturing from Low to Medium Volumes

Authors: Tim Giesen, Raphael Adamietz, Pablo Mayer, Philipp Stiefel, Patrick Alle, Dirk Schlenker

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The competitiveness and success of new electrical energy storages such as battery cells are significantly dependent on a short time-to-market. Producers who decide to supply new battery cells to the market need to be easily adaptable in manufacturing with respect to the early customers’ needs in terms of cell size, materials, delivery time and quantity. In the initial state, the required output rates do not yet allow the producers to have a fully automated manufacturing line nor to supply handmade battery cells. Yet there was no solution for manufacturing battery cells in low to medium volumes in a reproducible way. Thus, in terms of cell format and output quantity, a concept for the flexible assembly of battery cells was developed by the Fraunhofer-Institute for Manufacturing Engineering and Automation. Based on clustered processes, the modular system platform can be modified, enlarged or retrofitted in a short time frame according to the ordered product. The paper shows the analysis of the production steps from a conventional battery cell assembly line. Process solutions were found by using I/O-analysis, functional structures, and morphological boxes. The identified elementary functions were subsequently clustered by functional coherences for automation solutions and thus the single process cluster was generated. The result presented in this paper enables to manufacture different cell products on the same production system using seven process clusters. The paper shows the solution for a batch-wise flexible battery cell production using advanced process control. Further, the performed tests and benefits by using the process clusters as cyber-physical systems for an integrated production and value chain are discussed. The solution lowers the hurdles for SMEs to launch innovative cell products on the global market.

Keywords: automation, battery production, carrier, advanced process control, cyber-physical system

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1570 Tuberculous Osteomyelitis Mimicking Tumours and Tumour-Like Lesions of Bone: Clinico-Radiologic Study of 22 Patients

Authors: Parveen Kundu, Zile Singh, Kunika Kundu, Swaran Kaur

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Context: Tuberculous osteomyelitis is a relatively uncommon condition that can present with various clinical and radiological features, often mimicking bone tumors or tumor-like lesions. In endemic countries like India, tuberculosis should be considered as a potential differential diagnosis for lytic bone lesions. This study aimed to highlight the different presentations of tuberculosis that can mimic tumors or tumor-like lesions in bone and emphasize the successful outcome of antitubercular therapy (ATT) in treating these cases. Research Aim: The main objective of this research was to explore the varied presentations of tuberculosis that mimic bone tumors or tumor-like lesions both clinically and radiologically, focusing on different bones. The study aimed to raise awareness among clinicians about this possibility and highlight the importance of histopathological confirmation before initiating treatment for lytic bone lesions. Methodology: This study utilized a retrospective review of 22 patients with suspected lytic bone lesions, who were subsequently diagnosed with tuberculous osteomyelitis through histopathological examination. The cases were collected over a period of ten years. Eleven cases required curettage for extensive lesions with sequestrations, while all 22 patients received 12 months of antitubercular therapy. Findings: The study included 14 male and 8 female patients, ranging in age from 3 to 61 years, with an average age of 22.05. The clinical and radiological presentations varied, with examples including bone cysts in the metaphyseal area of long bones, lesions resembling chondroblastomas, giant cell tumors, and osteoid osteoma, as well as multifocal lytic lesions resembling metastasis or multiple myeloma. One patient had lesions in both the clavicle and hand. Lesions mimicking chondromas were also observed in the phalanges of the hand and foot metatarsal. All patients showed resolution of the lesions and no residual disability following ATT. Theoretical Importance: This study highlights the importance of considering tuberculosis as a potential differential diagnosis for lytic bone lesions, particularly in endemic regions. It emphasizes the need for histopathological confirmation to accurately diagnose tuberculous osteomyelitis, as this is considered the gold standard. Data Collection and Analysis Procedures: Data for this study were collected retrospectively from medical records and radiological images of the 22 patients. The cases were analyzed based on clinical presentation, radiological findings, and histopathological confirmation. The outcomes of antitubercular therapy were also assessed. The data were summarized and presented descriptively. Question Addressed: This study aimed to address the question of how tuberculosis can mimic different bone tumors and tumor-like lesions clinically and radiologically. It also aimed to assess the successful outcome of antitubercular therapy in treating these cases. Conclusion: Tuberculous osteomyelitis can present with varied clinical and radiological features, often mimicking bone tumors or tumor-like lesions. Clinicians should consider tuberculosis as a potential diagnosis for lytic bone lesions, especially in endemic areas. Histopathological confirmation is essential for accurate diagnosis. Antitubercular therapy is an effective treatment for tuberculous osteomyelitis, leading to the resolution of the lesions with no residual disability.

Keywords: tuberculosis, tumor, curettage, bone

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1569 When English Learners Speak “Non-Standard” English

Authors: Gloria Chen

Abstract:

In the past, when we complimented someone who had a good command of English, we would say ‘She/He speaks/writes standard English,’ or ‘His/Her English is standard.’ However, with English has becoming a ‘global language,’ many scholars and English users even create a plural form for English as ‘world Englishes,’ which indicates that national/racial varieties of English not only exist, but also are accepted to a certain degree. Now, a question will be raised when it comes to English teaching and learning: ‘What variety/varieties of English should be taught?’ This presentation will first explore Braj Kachru’s well-known categorization of the inner circle, the outer circle, and the expanding circle of English users, as well as inner circle varieties such as ‘Ebonics’ and ‘cockney’. The presentation then will discuss the purposes and contexts of English learning, and apply different approaches to different purposes and contexts. Three major purposes of English teaching/learning will be emphasized and considered: (1) communicative competence, (2) academic competence, and (3) intercultural competence. This presentation will complete with the strategies of ‘code switch’ and ‘register switch’ in teaching English to non-standard English speakers in both speaking and writing.

Keywords: world Englishes, standard and non-standard English, inner, outer, expanded circle communicative, academic, intercultural competence

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1568 Utility Assessment Model for Wireless Technology in Construction

Authors: Yassir AbdelRazig, Amine Ghanem

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Construction projects are information intensive in nature and involve many activities that are related to each other. Wireless technologies can be used to improve the accuracy and timeliness of data collected from construction sites and shares it with appropriate parties. Nonetheless, the construction industry tends to be conservative and shows hesitation to adopt new technologies. A main concern for owners, contractors or any person in charge on a job site is the cost of the technology in question. Wireless technologies are not cheap. There are a lot of expenses to be taken into consideration, and a study should be completed to make sure that the importance and savings resulting from the usage of this technology is worth the expenses. This research attempts to assess the effectiveness of using the appropriate wireless technologies based on criteria such as performance, reliability, and risk. The assessment is based on a utility function model that breaks down the selection issue into alternatives attribute. Then the attributes are assigned weights and single attributes are measured. Finally, single attribute are combined to develop one single aggregate utility index for each alternative.

Keywords: analytic hierarchy process, decision theory, utility function, wireless technologies

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1567 Overcoming the Challenges of Subjective Truths in the Post-Truth Age Through a Critical-Ethical English Pedagogy

Authors: Farah Vierra

Abstract:

Following the 2016 US presidential election and the advancement of the Brexit referendum, the concept of “post-truth,” defined by the Oxford Dictionary as “relating to or denoting circumstances in which objective facts are less influential in shaping public opinion than appeals to emotion and personal belief,” came into prominent use in public, political and educational circles. What this essentially entails is that in this age, individuals are increasingly confronted with subjective perpetuations of truth in their discourse spheres that are informed by beliefs and opinions as opposed to any form of coherence to the reality of those to who this truth claims concern. In principle, a subjective delineation of truth is progressive and liberating – especially considering its potential to provide marginalised groups in the diverse communities of our globalised world with the voice to articulate truths that are representative of themselves and their experiences. However, any form of human flourishing that seems to be promised here collapses as the tenets of subjective truths initially in place to liberate have been distorted through post-truth to allow individuals to purport selective and individualistic truth claims that further oppress and silence certain groups within society without due accountability. The evidence of this is prevalent through the conception of terms such as "alternative facts" and "fake news" that we observe individuals declare when their problematic truth claims are being questioned. Considering the pervasiveness of post-truth and the ethical issues that accompany it, educators and scholars alike have increasingly noted the need to adapt educational practices and pedagogies to account for the diminishing objectivity of truth in the twenty-first century, especially because students, as digital natives, find themselves in the firing line of post-truth; engulfed in digital societies that proliferate post-truth through the surge of truth claims allowed in various media sites. In an attempt to equip students with the vital skills to navigate the post-truth age and oppose its proliferation of social injustices, English educators find themselves having to contend with a complex question: how can the teaching of English equip students with the ability to critically and ethically scrutinise truth claims whilst also mediating the subjectivity of truth in a manner that does not undermine the voices of diverse communities. In order to address this question, this paper will first examine the challenges that confront students as a result of post-truth. Following this, the paper will elucidate the role English education can play in helping students overcome the complex demands of the post-truth age. Scholars have consistently touted the affordances of literary texts in providing students with imagined spaces to explore societal issues through a critical discernment of language and an ethical engagement with its narrative developments. Therefore, this paper will explain and demonstrate how literary texts, when used alongside a critical-ethical post-truth pedagogy that equips students with interpretive strategies informed by literary traditions such as literary and ethical criticism, can be effective in helping students develop the pertinent skills to comprehensively examine truth claims and overcome the challenges of the post-truth age.

Keywords: post-truth, pedagogy, ethics, english, education

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1566 Counterfeit Drugs Prevention in Pharmaceutical Industry with RFID: A Framework Based On Literature Review

Authors: Zeeshan Hamid, Asher Ramish

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The purpose of this paper is to focus on security and safety issues facing by pharmaceutical industry globally when counterfeit drugs are in question. Hence, there is an intense need to secure and authenticate pharmaceutical products in the emerging counterfeit product market. This paper will elaborate the application of radio frequency identification (RFID) in pharmaceutical industry and to identify its key benefits for patient’s care. The benefits are: help to co-ordinate the stream of supplies, accuracy in chains of supplies, maintaining trustworthy information, to manage the operations in appropriate and timely manners and finally deliver the genuine drug to patient. It is discussed that how RFID supported supply chain information sharing (SCIS) helps to combat against counterfeit drugs. And a solution how to tag pharmaceutical products; since, some products prevent RFID implementation in this industry. In this paper, a proposed model for pharma industry distribution suggested to combat against the counterfeit drugs when they are in supply chain.

Keywords: supply chain, RFID, pharmaceutical industry, counterfeit drugs, patients care

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1565 The Acceptable Roles of Artificial Intelligence in the Judicial Reasoning Process

Authors: Sonia Anand Knowlton

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There are some cases where we as a society feel deeply uncomfortable with the use of Artificial Intelligence (AI) tools in the judicial decision-making process, and justifiably so. A perfect example is COMPAS, an algorithmic model that predicts recidivism rates of offenders to assist in the determination of their bail conditions. COMPAS turned out to be extremely racist: it massively overpredicted recidivism rates of Black offenders and underpredicted recidivism rates of white offenders. At the same time, there are certain uses of AI in the judicial decision-making process that many would feel more comfortable with and even support. Take, for example, a “super-breathalyzer,” an (albeit imaginary) tool that uses AI to deliver highly detailed information about the subject of the breathalyzer test to the legal decision-makers analyzing their drunk-driving case. This article evaluates the point at which a judge’s use of AI tools begins to undermine the public’s trust in the administration of justice. It argues that the answer to this question depends on whether the AI tool is in a role in which it must perform a moral evaluation of a human being.

Keywords: artificial intelligence, judicial reasoning, morality, technology, algorithm

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1564 Determinants of Standard Audit File for Tax Purposes Accounting Legal Obligation Compliance Costs: Empirical Study for Portuguese SMEs of Leiria District

Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

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In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

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1563 The Arab Spring Rebellion or Revolution: An Analysis of the Text

Authors: Sulaiman Ahmed

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This paper will analyse the classical Islamic text in order to determine whether the Arab spring was a rebellion or a revolution. Commencing in 2010, we saw a series of revolutions or what some would call rebellions throughout the Arab peninsula. Many of the religious clergies came out emphatically in support of the people who wanted to overthrow the leaders. This brought forth the important question about the acceptability of rebelling against unjust leaders in Islamic theological texts. The paper will look to analyse the Islamic legal and theological position on the permissibility of rebelling, whether there is scholarly consensus on the issue, and how the texts are analysed in order to come to the current position we have today. The position of the clergy who supported the Arab spring will also be analysed in order to deduce if their position falls within the religious framework. An inquiry will be about to determine the ideology of those who joined the rebellion after the inception and whether these ideas can be found in classical Islamic texts. The nuances of these positions will be analysed in order to determine whether what we witnessed was a rebellion or a revolution.

Keywords: rebellion, revolution, Arab spring, scholarly consensus

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1562 The Association between Corporate Social Responsibility Disclosure, Assurance, and Tax Aggressiveness: Evidence from Indonesia

Authors: Eko Budi Santoso

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There is a growing interest in Corporate Social Responsibility (CSR) issues in developing countries such as Indonesia. Firms disclose their CSR activities, and some provide assurance to gain recognition as socially responsible firms. However, several of those socially responsible firms involve in tax scandals and raise a question of whether CSR disclosure is used to disguise firm misconduct or as a reflection of socially responsible firms. Specifically, whether firms engage in CSR disclosure and its assurance also responsible for their tax matters. This study examines the association between CSR disclosure and tax aggressiveness and the role of sustainability reporting assurance to the association. This research develops a modified index according to global reporting initiatives to measure CSR disclosure and various measurement for tax aggressiveness. Using a sample of Indonesian go public companies issued CSR disclosure, the empirical result shows that there is an association between CSR disclosure and tax aggressiveness. In addition, results also indicate sustainability reporting assurance moderate those association. The findings suggest that stakeholder in developing countries should examine carefully firms with active CSR disclosure before label it as socially responsible firms. JEL Classification: M14

Keywords: CSR disclosure, tax aggressiveness, assurance, business ethics

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1561 A Feminist Critical Discourse Analysis of the Representation of International Women’s Day in Algerian Print Media from 2003

Authors: Taoues Aimeur

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The present study is the first comparative study of discourses surrounding women on International Women’s Day in French-language newspapers and Arabic-language newspapers in Algeria. It aims at critically examining the way women are positioned on International Women’s Day in four Algerian newspapers by focusing on the post-civil war era in Algeria (2003 till the present time). This is by applying Feminist Critical Discourse Analysis to question representations of women in the selected newspapers by revealing the gender ideologies embedded in their linguistic and visual discourses. The Francophone newspapers chosen for the present research are El Watan and Liberté. As for the Arabophone ones, El Khabar and Echorouk have been selected. The results of the study would help build an understanding of the meanings of gender that are embedded in the discourses of the selected news outlets which differ both linguistically and ideologically.

Keywords: Arabic-language newspapers, Critical Discourse Analysis, discourses, French-language newspapers, gender, International Women’s Day

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1560 Unravelling Glyphosates Disruptive Effects on the Photochemical Efficiency of Amaranthus cruentus

Authors: Jacques M. Berner, Lehlogonolo Maloma

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Context: Glyphosate, a widely used herbicide, has raised concerns about its impact on various crops. Amaranthus cruentus, an important grain crop species, is particularly susceptible to glyphosate. Understanding the specific disruptions caused by glyphosate on the photosynthetic process in Amaranthus cruentus is crucial for assessing its effects on crop productivity and ecological sustainability. Research Aim: This study aimed to investigate the dose-dependent impact of glyphosate on the photochemical efficiency of Amaranthus cruentus using the OJIP transient analysis. The goal was to assess the specific disruptions caused by glyphosate on key parameters of photosystem II. Methodology: The experiment was conducted in a controlled greenhouse environment. Amaranthus cruentus plants were exposed to different concentrations of glyphosate, including half, recommended, and double the recommended application rates. The photochemical efficiency of the plants was evaluated using non-invasive chlorophyll a fluorescence measurements and subsequent analysis of OJIP transients. Measurements were taken on 1-hour dark-adapted leaves using a Hansatech Handy PEA+ chlorophyll fluorimeter. Findings: The study's results demonstrated a significant reduction in the photochemical efficiency of Amaranthus cruentus following glyphosate treatment. The OJIP transients showed distinct alterations in the glyphosate-treated plants compared to the control group. These changes included a decrease in maximal fluorescence (FP) and a delay in the rise of the fluorescence signal, indicating impairment in the energy conversion process within the photosystem II. Glyphosate exposure also led to a substantial decrease in the maximum quantum yield efficiency of photosystem II (FV/FM) and the total performance index (PItotal), which reflects the overall photochemical efficiency of photosystem II. These reductions in photochemical efficiency were observed even at half the recommended dose of glyphosate. Theoretical Importance: The study provides valuable insights into the specific disruptions caused by glyphosate on the photochemical efficiency of Amaranthus cruentus. Data Collection and Analysis Procedures: Data collection involved non-invasive chlorophyll a fluorescence measurements using a chlorophyll fluorimeter on dark-adapted leaves. The OJIP transients were then analyzed to assess specific disruptions in key parameters of photosystem II. Statistical analysis was conducted to determine the significance of the differences observed between glyphosate-treated plants and the control group. Question Addressed: The study aimed to address the question of how glyphosate exposure affects the photochemical efficiency of Amaranthus cruentus, specifically examining disruptions in the photosynthetic electron transport chain and overall photochemical efficiency. Conclusion: The study demonstrates that glyphosate severely impairs the photochemical efficiency of Amaranthus cruentus, as indicated by the alterations in OJIP transients. Even at half the recommended dose, glyphosate caused significant reductions in photochemical efficiency. These findings highlight the detrimental effects of glyphosate on crop productivity and emphasize the need for further research to evaluate its long-term consequences and ecological implications in agriculture. The authors gratefully acknowledge the support from North-West University for making this research possible.

Keywords: glyphosate, amaranthus cruentus, ojip transient analysis, pitotal, photochemical efficiency, chlorophyll fluorescence, weeds

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1559 Developing the Principal Change Leadership Non-Technical Competencies Scale: An Exploratory Factor Analysis

Authors: Tai Mei Kin, Omar Abdull Kareem

Abstract:

In light of globalization, educational reform has become a top priority for many countries. However, the task of leading change effectively requires a multidimensional set of competencies. Over the past two decades, technical competencies of principal change leadership have been extensively analysed and discussed. Comparatively, little research has been conducted in Malaysian education context on non-technical competencies or popularly known as emotional intelligence, which is equally crucial for the success of change. This article provides a validation of the Principal Change Leadership Non-Technical Competencies (PCLnTC) Scale, a tool that practitioners can easily use to assess school principals’ level of change leadership non-technical competencies that facilitate change and maximize change effectiveness. The overall coherence of the PCLnTC model was constructed by incorporating three theories: a)the change leadership theory whereby leading change is the fundamental role of a leader; b)competency theory in which leadership can be taught and learned; and c)the concept of emotional intelligence whereby it can be developed, fostered and taught. An exploratory factor analysis (EFA) was used to determine the underlying factor structure of PCLnTC model. Before conducting EFA, five important pilot test approaches were conducted to ensure the validity and reliability of the instrument: a)reviewed by academic colleagues; b)verification and comments from panel; c)evaluation on questionnaire format, syntax, design, and completion time; d)evaluation of item clarity; and e)assessment of internal consistency reliability. A total of 335 teachers from 12 High Performing Secondary School in Malaysia completed the survey. The PCLnTCS with six points Liker-type scale were subjected to Principal Components Analysis. The analysis yielded a three-factor solution namely, a)Interpersonal Sensitivity; b)Flexibility; and c)Motivation, explaining a total 74.326 per cent of the variance. Based on the results, implications for instrument revisions are discussed and specifications for future confirmatory factor analysis are delineated.

Keywords: exploratory factor analysis, principal change leadership non-technical competencies (PCLnTC), interpersonal sensitivity, flexibility, motivation

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1558 Data Security in Cloud Storage

Authors: Amir Rashid

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Today is the world of innovation and Cloud Computing is becoming a day to day technology with every passing day offering remarkable services and features on the go with rapid elasticity. This platform took business computing into an innovative dimension where clients interact and operate through service provider web portals. Initially, the trust relationship between client and service provider remained a big question but with the invention of several cryptographic paradigms, it is becoming common in everyday business. This research work proposes a solution for building a cloud storage service with respect to Data Security addressing public cloud infrastructure where the trust relationship matters a lot between client and service provider. For the great satisfaction of client regarding high-end Data Security, this research paper propose a layer of cryptographic primitives combining several architectures in order to achieve the goal. A survey has been conducted to determine the benefits for such an architecture would provide to both clients/service providers and recent developments in cryptography specifically by cloud storage.

Keywords: data security in cloud computing, cloud storage architecture, cryptographic developments, token key

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1557 Project Management and International Development: Competencies for International Assignment

Authors: M. P. Leroux, C. Coulombe

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Projects are popular vehicles through which international aid is delivered in developing countries. To achieve their objectives, many northern organizations develop projects with local partner organizations in the developing countries through technical assistance projects. International aid and international development projects precisely have long been criticized for poor results although billions are spent every year. Little empirical research in the field of project management has the focus on knowledge transfer in international development context. This paper focuses particularly on personal dimensions of international assignees participating in project within local team members in the host country. We propose to explore the possible links with a human resource management perspective in order to shed light on the less research problematic of knowledge transfer in development cooperation projects. The process leading to capacity building being far complex, involving multiple dimensions and far from being linear, we propose here to assess if traditional research on expatriate in multinational corporations pertain to the field of project management in developing countries. The following question is addressed: in the context of international development project cooperation, what personal determinants should the selection process focus when looking to fill a technical assistance position in a developing country? To answer that question, we first reviewed the literature on expatriate in the context of inter organizational knowledge transfer. Second, we proposed a theoretical framework combining perspectives of development studies and management to explore if parallels can be draw between traditional international assignment and technical assistance project assignment in developing countries. We conducted an exploratory study using case studies from technical assistance initiatives led in Haiti, a country in Central America. Data were collected from multiple sources following qualitative study research methods. Direct observations in the field were allowed by local leaders of six organization; individual interviews with present and past international assignees, individual interview with local team members, and focus groups were organized in order to triangulate information collected. Contrary from empirical research on knowledge transfer in multinational corporations, results tend to show that technical expertise rank well behind many others characteristics. Results tend to show the importance of soft skills, as a prerequisite to succeed in projects where local team have to collaborate. More importantly, international assignees who were talking knowledge sharing instead of knowledge transfer seemed to feel more satisfied at the end of their mandate than the others. Reciprocally, local team members who perceived to have participated in a project with an expat looking to share instead of aiming to transfer knowledge seemed to describe the results of project in more positive terms than the others. Results obtained from this exploratory study open the way for a promising research agenda in the field of project management. It emphasises the urgent need to achieve a better understanding on the complex set of soft skills project managers or project chiefs would benefit to develop, in particular, the ability to absorb knowledge and the willingness to share one’s knowledge.

Keywords: international assignee, international project cooperation, knowledge transfer, soft skills

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1556 IT/IS Organisation Design in the Digital Age: A Literature Review

Authors: Dominik Krimpmann

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Information technology and information systems are currently at a tipping point. The digital age fundamentally transforms a large number of industries in the ways they work. Lines between business and technology blur. Researchers have acknowledged that this is the time in which the IT/IS organisation needs to re-strategise itself. In this paper, the author provides a structured review of the IS and organisation design literature addressing the question of how the digital age changes the design categories of an IT/IS organisation design. The findings show that most papers just analyse single aspects of either IT/IS relevant information or generic organisation design elements but miss a holistic ‘big-picture’ onto an IT/IS organisation design. This paper creates a holistic IT/IS organisation design framework bringing together the IS research strand, the digital strand and the generic organisation design strand. The research identified four IT/IS organisation design categories (strategy, structure, processes and people) and discusses the importance of two additional categories (sourcing and governance). The authors findings point to a first anchor point from which further research needs to be conducted to develop a holistic IT/IS organisation design framework.

Keywords: IT/IS strategy, IT/IS organisation design, digital age, organisational effectiveness, literature review

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1555 Forecasting Etching Behavior Silica Sand Using the Design of Experiments Method

Authors: Kefaifi Aissa, Sahraoui Tahar, Kheloufi Abdelkrim, Anas Sabiha, Hannane Farouk

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The aim of this study is to show how the Design of Experiments Method (DOE) can be put into use as a practical approach for silica sand etching behavior modeling during its primary step of leaching. In the present work, we have studied etching effect on particle size during a primary step of leaching process on Algerian silica sand with florid acid (HF) at 20% and 30 % during 4 and 8 hours. Therefore, a new purity of the sand is noted depending on the time of leaching. This study was expanded by a numerical approach using a method of experiment design, which shows the influence of each parameter and the interaction between them in the process and approved the obtained experimental results. This model is a predictive approach using hide software. Based on the measured parameters experimentally in the interior of the model, the use of DOE method can make it possible to predict the outside parameters of the model in question and can give us the optimize response without making the experimental measurement.

Keywords: acid leaching, design of experiments method(DOE), purity silica, silica etching

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1554 Memory Retrieval and Implicit Prosody during Reading: Anaphora Resolution by L1 and L2 Speakers of English

Authors: Duong Thuy Nguyen, Giulia Bencini

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The present study examined structural and prosodic factors on the computation of antecedent-reflexive relationships and sentence comprehension in native English (L1) and Vietnamese-English bilinguals (L2). Participants read sentences presented on the computer screen in one of three presentation formats aimed at manipulating prosodic parsing: word-by-word (RSVP), phrase-segment (self-paced), or whole-sentence (self-paced), then completed a grammaticality rating and a comprehension task (following Pratt & Fernandez, 2016). The design crossed three factors: syntactic structure (simple; complex), grammaticality (target-match; target-mismatch) and presentation format. An example item is provided in (1): (1) The actress that (Mary/John) interviewed at the awards ceremony (about two years ago/organized outside the theater) described (herself/himself) as an extreme workaholic). Results showed that overall, both L1 and L2 speakers made use of a good-enough processing strategy at the expense of more detailed syntactic analyses. L1 and L2 speakers’ comprehension and grammaticality judgements were negatively affected by the most prosodically disrupting condition (word-by-word). However, the two groups demonstrated differences in their performance in the other two reading conditions. For L1 speakers, the whole-sentence and the phrase-segment formats were both facilitative in the grammaticality rating and comprehension tasks; for L2, compared with the whole-sentence condition, the phrase-segment paradigm did not significantly improve accuracy or comprehension. These findings are consistent with the findings of Pratt & Fernandez (2016), who found a similar pattern of results in the processing of subject-verb agreement relations using the same experimental paradigm and prosodic manipulation with English L1 and L2 English-Spanish speakers. The results provide further support for a Good-Enough cue model of sentence processing that integrates cue-based retrieval and implicit prosodic parsing (Pratt & Fernandez, 2016) and highlights similarities and differences between L1 and L2 sentence processing and comprehension.

Keywords: anaphora resolution, bilingualism, implicit prosody, sentence processing

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1553 Dynamic Store Procedures in Database

Authors: Muhammet Dursun Kaya, Hasan Asil

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In recent years, different methods have been proposed to optimize question processing in database. Although different methods have been proposed to optimize the query, but the problem which exists here is that most of these methods destroy the query execution plan after executing the query. This research attempts to solve the above problem by using a combination of methods of communicating with the database (the present questions in the programming code and using store procedures) and making query processing adaptive in database, and proposing a new approach for optimization of query processing by introducing the idea of dynamic store procedures. This research creates dynamic store procedures in the database according to the proposed algorithm. This method has been tested on applied software and results shows a significant improvement in reducing the query processing time and also reducing the workload of DBMS. Other advantages of this algorithm include: making the programming environment a single environment, eliminating the parametric limitations of the stored procedures in the database, making the stored procedures in the database dynamic, etc.

Keywords: relational database, agent, query processing, adaptable, communication with the database

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1552 Examining the Racialisation of White Workers in Rural Louisiana as a Technology of Capitalist Management and Control

Authors: Kendall Artz

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In the 1950s, a wave of violent labor unrest shook a small town in south-western Louisiana leading to the racialisation of workers—previously considered white—as ‘mixed-race’ or, in local terms, ‘Redbone.’ This paper examines why the group known as ‘Redbones’ were marked as non-white in relation to strike violence and their opposition to capitalist expansion. Utilising archival research, historiography and oral testimony, I examine how an instance of labor unrest was reinterpreted by local law enforcement, an interstate capitalist class and the national press as calling into question the racial integrity of a group of workers who had been formerly marked as white. This explosive and largely unstudied strike provides an opportunity to better understand how racialisation operates as a technology of control, even over individuals who appear phenotypically white. The strike at Elizabeth allows a glimpse at the tactics of representatives of white supremacy when white workers do not fully embrace the ‘wages of whiteness.

Keywords: American federation of labor, labor history, Louisiana history, wages of whiteness

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1551 Investigation of Attitude of Production Workers towards Job Rotation in Automotive Industry against the Background of Demographic Change

Authors: Franciska Weise, Ralph Bruder

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Due to the demographic change in Germany along with the declining birth rate and the increasing age of population, the share of older people in society is rising. This development is also reflected in the work force of German companies. Therefore companies should focus on improving ergonomics, especially in the area of age-related work design. Literature shows that studies on age-related work design have been carried out in the past, some of whose results have been put into practice. However, there is still a need for further research. One of the most important methods for taking into account the needs of an aging population is job rotation. This method aims at preventing or reducing health risks and inappropriate physical strain. It is conceived as a systematic change of workplaces within a group. Existing literature does not cover any methods for the investigation of the attitudes of employees towards job rotation. However, in order to evaluate job rotation, it is essential to have knowledge of the views of people towards rotation. In addition to an investigation of attitudes, the design of rotation plays a crucial role. The sequence of activities and the rotation frequency influence the worker and as well the work result. The evaluation of preliminary talks on the shop floor showed that team speakers and foremen share a common understanding of job rotation. In practice, different varieties of job rotation exist. One important aspect is the frequency of rotation. It is possible to rotate never, more than one time or even during every break, or more often than every break. It depends on the opportunity or possibility to rotate whenever workers want to rotate. From the preliminary talks some challenges can be derived. For example a rotation in the whole team is not possible, if a team member requires to be trained for a new task. In order to be able to determine the relation of the design and the attitude towards job rotation, a questionnaire is carried out in the vehicle manufacturing. The questionnaire will be employed to determine the different varieties of job rotation that exist in production, as well as the attitudes of workers towards those different frequencies of job rotation. In addition, younger and older employees will be compared with regard to their rotation frequency and their attitudes towards rotation. There are three kinds of age groups. Three questions are under examination. The first question is whether older employees rotate less frequently than younger employees. Also it is investigated to know whether the frequency of job rotation and the attitude towards the frequency of job rotation are interconnected. Moreover, the attitudes of the different age groups towards the frequency of rotation will be examined. Up to now 144 employees, all working in production, took part in the survey. 36.8 % were younger than thirty, 37.5 % were between thirty und forty-four and 25.7 % were above forty-five years old. The data shows no difference between the three age groups in relation to the frequency of job rotation (N=139, median=4, Chi²=.859, df=2, p=.651). Most employees rotate between six and seven workplaces per day. In addition there is a statistically significant correlation between the frequency of job rotation and the attitude towards the frequency (Spearman-Rho: 2-sided=.008, correlation coefficient=.223). Less than four workplaces per day are not enough for the employees. The third question, which differences can be found between older and younger people who rotate in a different way and with different attitudes towards job rotation, cannot be possible answered. Till now the data shows that younger people would like to rotate very often. Regarding to older people no correlation can be found with acceptable significance. The results of the survey will be used to improve the current practice of job rotation. In addition, the discussions during the survey are expected to help sensitize the employees with respect to rotation issues, and to contribute to optimizing rotation by means of qualification and an improved design of job rotation. Together with the employees and the results of the survey there must be found standards which show how to rotate in an ergonomic way while consider the attitude towards job rotation.

Keywords: job rotation, age-related work design, questionnaire, automotive industry

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1550 Sustainable Traditional Architecture and Urban Planning in Hot-Arid Climate of Iran

Authors: Farnaz Nazem

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The aim of sustainable architecture is to design buildings with the least adverse effects on the environment and provide better conditions for people. What building forms make the best use of land? This question was addressed in the late 1960s at the center of Land Use and Built Form Studies in Cambridge. This led to a number of influential papers which had a great influence on the practice of urban design. This paper concentrates on the results of sustainability caused by climatic conditions in Iranian traditional architecture in hot-arid regions. As people spent a significant amount of their time in houses, it was very important to have such houses to fulfill their needs physically and spiritually as well as satisfying their cultural and religious aspects of their lifestyles. In a vast country such as Iran with different climatic zones, traditional builders have presented series of logical solutions for human comfort. These solutions have been able to response to the environmental problems for a long period of time. As a result, by considering the experience in traditional architecture of hot–arid climate in Iran, it is possible to attain sustainable architecture.

Keywords: hot-arid climate, Iran, sustainable traditional architecture, urban planning

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