Search results for: accounting programs
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3011

Search results for: accounting programs

2081 Applications of Social Marketing in Road Safety of Georgia

Authors: Charita Jashi

Abstract:

The aim of the paper is to explore the role of social marketing in changing the behavior of consumers on road safety, identify critical aspects and priority needs which impede the implementation of road safety program in Georgia. Given the goals of the study, a quantitative method was used to carry out interviews for primary data collection. This research identified the awareness level of road safety, legislation base, and marketing interventions to change behavior of drivers and pedestrians. During several years the non-governmental sector together with the local authorities and media have been very intensively working on the road safety issue in Georgia, but only seat-belts campaign should be considered rather successful. Despite achievements in this field, efficiency of road safety programs far from fulfillment and needs strong empowering.

Keywords: road safety, social marketing interventions, behavior change, well-being

Procedia PDF Downloads 178
2080 A Constitutive Model of Ligaments and Tendons Accounting for Fiber-Matrix Interaction

Authors: Ratchada Sopakayang, Gerhard A. Holzapfel

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In this study, a new constitutive model is developed to describe the hyperelastic behavior of collagenous tissues with a parallel arrangement of collagen fibers such as ligaments and tendons. The model is formulated using a continuum approach incorporating the structural changes of the main tissue components: collagen fibers, proteoglycan-rich matrix and fiber-matrix interaction. The mechanical contribution of the interaction between the fibers and the matrix is simply expressed by a coupling term. The structural change of the collagen fibers is incorporated in the constitutive model to describe the activation of the fibers under tissue straining. Finally, the constitutive model can easily describe the stress-stretch nonlinearity which occurs when a ligament/tendon is axially stretched. This study shows that the interaction between the fibers and the matrix contributes to the mechanical tissue response. Therefore, the model may lead to a better understanding of the physiological mechanisms of ligaments and tendons under axial loading.

Keywords: constitutive model, fiber-matrix, hyperelasticity, interaction, ligament, tendon

Procedia PDF Downloads 283
2079 Competence-Based Human Resources Selection and Training: Making Decisions

Authors: O. Starineca, I. Voronchuk

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Human Resources (HR) selection and training have various implementation possibilities depending on an organization’s abilities and peculiarities. We propose to base HR selection and training decisions about on a competence-based approach. HR selection and training of employees are topical as there is room for improvement in this field; therefore, the aim of the research is to propose rational decision-making approaches for an organization HR selection and training choice. Our proposals are based on the training development and competence-based selection approaches created within previous researches i.e. Analytic-Hierarchy Process (AHP) and Linear Programming. Literature review on non-formal education, competence-based selection, AHP form our theoretical background. Some educational service providers in Latvia offer employees training, e.g. motivation, computer skills, accounting, law, ethics, stress management, etc. that are topical for Public Administration. Competence-based approach is a rational base for rational decision-making in both HR selection and considering HR training.

Keywords: competence-based selection, human resource, training, decision-making

Procedia PDF Downloads 309
2078 Quality Business Ethics: A Case Study

Authors: Fotis Vouzas

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This paper is an attempt to investigate the Business Ethics link to Quality Management. Business Ethics as a management practice is well rooted in many organizations, but its contribution to quality management implementation programs and practices is not well documented. The ISO 9000 and the Business Excellence frameworks and Awards seem to provide a basis for the implementation of a TQM philosophy contributing to efficiency, enhanced performance and sustainability. The author examines a series of Corporate Ethics initiatives and investigates the relationship to Total Quality Management in an MNC operating in Greece. The data gathering was carried out through extensive and in-depth interviews with several multiple informants, i.e., the plant manager, the production manager, and the personnel manager, using a semi-structured questionnaire with open-ended questions.

Keywords: total quality management, business ethics, Greece, ISO 9000

Procedia PDF Downloads 55
2077 ICTs Knowledge as a Way of Enhancing Literacy and Lifelong Learning in Nigeria

Authors: Jame O. Ezema, Odenigbo Veronica

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The study covers the topic Information Communication and Technology (ICTs) knowledge as a way of enhancing Literacy and Lifelong learning in Nigeria. This work delved into defining of ICTs. Types of ICTs and media technologies were also mentioned. It further explained how ICTs can be strengthened and the uses of ICTs in education was duly emphasized. The paper also enumerated some side effects of ICTs on learners while the role of ICTs in enhancing literacy was explained. The study carried out strategies to use ICTs meaningfully in Literacy Programs and also emphasized the word lifelong learning in Nigeria. Some recommendations were made towards acquiring ICTs knowledge, so as to enhance Literacy and Lifelong learning in Nigeria.

Keywords: literacy, distance-learning, life-long learning for sustainable development, e-learning

Procedia PDF Downloads 484
2076 The Analysis of Swales Model (Cars Model) in the UMT Final Year Engineering Students

Authors: Kais Amir Kadhim

Abstract:

Context: The study focuses on the rhetorical structure of chapters in engineering final year projects, specifically the Introduction chapter, written by UMT (University of Marine Technology) engineering students. Existing research has explored the use of genre-based approaches to analyze the writing of final year projects in various disciplines. Research Aim: The aim of this study is to investigate the rhetorical structure of Introduction chapters in engineering final year projects by UMT students. The study aims to identify the frequency of communicative moves and their constituent steps within the Introduction chapters, as well as understand how students justify their research projects. Methodology: The research design will utilize a mixed method approach, combining both quantitative and qualitative methods. Forty Introduction chapters from two different fields in UMT engineering undergraduate programs will be selected for analysis. Findings: The study intends to identify the types of moves present in the Introduction chapters of engineering final year projects by UMT students. Additionally, it aims to determine if these moves and steps are obligatory, conventional, or optional. Theoretical Importance: The study draws upon Bunton's modified CARS (Creating a Research Space) model, which is a conceptual framework used for analyzing the introduction sections of theses. By applying this model, the study contributes to the understanding of the rhetorical structure of Introduction chapters in engineering final year projects. Data Collection: The study will collect data from forty Introduction chapters of engineering final year projects written by UMT engineering students. These chapters will be selected from two different fields within UMT's engineering undergraduate programs. Analysis Procedures: The analysis will involve identifying and categorizing the communicative moves and their constituent steps within the Introduction chapters. The study will utilize both quantitative and qualitative analysis methods to examine the frequency and nature of these moves. Question Addressed: The study aims to address the question of how UMT engineering students structure and justify their research projects within the Introduction chapters of their final year projects. Conclusion: The study aims to contribute to the knowledge of rhetorical structure in engineering final year projects by investigating the Introduction chapters written by UMT engineering students. By using a mixed method research design and applying the modified CARS model, the study intends to identify the types of moves and steps employed by students and explore their justifications for their research projects. The findings have the potential to enhance the understanding of effective academic writing in engineering disciplines.

Keywords: cohesive markers, learning, meaning, students

Procedia PDF Downloads 60
2075 RAPD Analysis of Genetic Diversity of Castor Bean

Authors: M. Vivodík, Ž. Balážová, Z. Gálová

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The aim of this work was to detect genetic variability among the set of 40 castor genotypes using 8 RAPD markers. Amplification of genomic DNA of 40 genotypes, using RAPD analysis, yielded in 66 fragments, with an average of 8.25 polymorphic fragments per primer. Number of amplified fragments ranged from 3 to 13, with the size of amplicons ranging from 100 to 1200 bp. Values of the polymorphic information content (PIC) value ranged from 0.556 to 0.895 with an average of 0.784 and diversity index (DI) value ranged from 0.621 to 0.896 with an average of 0.798. The dendrogram based on hierarchical cluster analysis using UPGMA algorithm was prepared and analyzed genotypes were grouped into two main clusters and only two genotypes could not be distinguished. Knowledge on the genetic diversity of castor can be used for future breeding programs for increased oil production for industrial uses.

Keywords: dendrogram, polymorphism, RAPD technique, Ricinus communis L.

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2074 'Internationalization': Discussing the Ethics of the Global North Developing Social Work Courses for the Global South

Authors: Mary Goitom, Maria Liegghio

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In this paper, we critically explore the ethics of Schools of Social Work from the global North developing courses for programs within the Global South. In it, we discuss our experiences of partnering with the University of Guyana to develop and teach graduate courses in a newly formed Masters of Social Work program. Under the umbrella of our university’s goal for 'internationalization', that is, developing and establishing global and local collaborations for teaching, research and scholarship, we bring into question whether a new form of academic imperialism is occurring under the guise of global citizenship and social justice.

Keywords: academic imperialism, global north and south, internationalization, social work education

Procedia PDF Downloads 332
2073 The Use of Methods and Techniques of Drama Education with Kindergarten Teachers

Authors: Vladimira Hornackova, Jana Kottasova, Zuzana Vanova, Anna Jungrova

Abstract:

Present study deals with drama education in preschool education. The research made in this field brings a qualitative comparative survey with the aim to find out the use of methods and techniques of drama education in preschool education at university or secondary school graduate preschool teachers. The research uses a content analysis and an unstandardized questionnaire for preschool teachers and obtained data are processed with the help of descriptive methods and correlations. The results allow a comparison of aspects applied through drama in preschool education. The research brings impulses for education improvement in kindergartens and inspiration for university study programs of drama education in the professional training of preschool teachers.

Keywords: drama education, preschool education, preschool teacher, research

Procedia PDF Downloads 349
2072 Architecture of a Preliminary Course on Computational Thinking

Authors: Mintu Philip, Renumol V. G.

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An introductory programming course is a major challenge faced in Computing Education. Many of the introductory programming courses fail because student concentrate mainly on writing programs using a programming language rather than involving in problem solving. Computational thinking is a general approach to solve problems. This paper proposes a new preliminary course that aims to develop computational thinking skills in students, which may help them to become good programmers. The proposed course is designed based on the four basic components of computational thinking - abstract thinking, logical thinking, modeling thinking and constructive thinking. In this course, students are engaged in hands-on problem solving activities using a new problem solving model proposed in this paper.

Keywords: computational thinking, computing education, abstraction, constructive thinking, modelling thinking

Procedia PDF Downloads 436
2071 The Impact of Climate Change on the Spread of Potato Pests in Kazakhstan

Authors: R. Zh. Abdukerim, D. A. Absatarova, A. T. Aitbayeva, M. A. Askarova, S. T. Turuspekova, E. V. Zhunus

Abstract:

The resilience of agricultural systems at the global level to climate change and their ability to recover determines the prospects for food security on a global scale. Since climate change will lead to changes in temperatures, precipitation, weather conditions and mass outbreaks of harmful organisms. The issue of adaptation to climate change in the agricultural sector is one of the priorities of Kazakhstan's Development Strategy for the period up to 2050. Since Kazakhstan is an agroindustrial country in which agriculture plays an important economic role. Kazakhstan is the largest potato producer in Central Asia, accounting for about 60% of the total vegetable production, which determines the urgency of solving the problem of increasing yields and quality. The control harmful organisms plays an important role in solving this issue. Due to the fact that climate change can lead to an increase in the number of harmful organisms and, accordingly, to a complete loss of harvest.

Keywords: potato pests, Colorado potato beetle, soil pests, global climate change

Procedia PDF Downloads 46
2070 The Role of the Internal Audit Unit in Detecting and Preventing Fraud at Public Universities in West Java, Indonesia

Authors: Fury Khristianty Fitriyah

Abstract:

This study aims to identify the extent of the role of the Satuan Pengawas Intern (Internal Audit Unit) in detecting and preventing fraud in public universities in West Java under the Ministry of Research, Technology and Higher Education. The research method applied was a qualitative case study approach, while the unit of analysis for this study is the Internal Audit Unit at each public university. Results of this study indicate that the Internal Audit Unit is able to detect and prevent fraud within a public university environment by means of red flags to mark accounting anomalies. These stem from inaccurate budget planning that prompts inappropriate use of funds, exacerbated by late disbursements of funds, which potentially lead to fictitious transactions, and discrepancies in recording state-owned assets into a state property management system (SIMAK BMN), which, if not conducted properly, potentially causes loss to the state.

Keywords: governance, internal control, fraud, public university

Procedia PDF Downloads 262
2069 Evidence from the Field: The Case Study of Golitos as an Effective Soccer Program for Autism Spectrum Disorder Children

Authors: J. O. Alvarez, L. Y. Rivera

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Physical activity can reduce symptomatology in children with autism spectrum disorder (ASD). The sport of soccer has been widely applied as a therapeutic method for ASD children. However, empirical results from soccer programs are not widely known. This paper presents the case study of Golitos, the only dedicated soccer program for children on the island of Puerto Rico, and analyzes its results in the reduction of ASD social and emotional symptoms. The paper shows evidence that suggests that program approach, content, and community-based elements can make a notable difference in the effectiveness of using soccer or sports as therapeutic methods for children with ASD.

Keywords: autism, soccer, program, community

Procedia PDF Downloads 113
2068 Support Services in Open and Distance Education: An Integrated Model of Open Universities

Authors: Evrim Genc Kumtepe, Elif Toprak, Aylin Ozturk, Gamze Tuna, Hakan Kilinc, Irem Aydin Menderis

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Support services are very significant elements for all educational institutions in general; however, for distance learners, these services are more essential than traditional (face-to-face) counterparts. One of the most important reasons for this is that learners and instructors do not share the same physical environment and that distance learning settings generally require intrapersonal interactions rather than interpersonal ones. Some learners in distance learning programs feel isolated. Furthermore, some fail to feel a sense of belonging to the institution because of lack of self-management skills, lack of motivation levels, and the need of being socialized, so that they are more likely to fail or drop out of an online class. In order to overcome all these problems, support services have emerged as a critical element for an effective and sustainable distance education system. Within the context of distance education support services, it is natural to include technology-based and web-based services and also the related materials. Moreover, institutions in education sector are expected to use information and communication technologies effectively in order to be successful in educational activities and programs. In terms of the sustainability of the system, an institution should provide distance education services through ICT enabled processes to support all stakeholders in the system, particularly distance learners. In this study, it is envisaged to develop a model based on the current support services literature in the field of open and distance learning and the applications of the distance higher education institutions. Specifically, content analysis technique is used to evaluate the existing literature in the distance education support services, the information published on websites, and applications of distance higher education institutions across the world. A total of 60 institutions met the inclusion criteria which are language option (English) and availability of materials in the websites. The six field experts contributed to brainstorming process to develop and extract codes for the coding scheme. During the coding process, these preset and emergent codes are used to conduct analyses. Two coders independently reviewed and coded each assigned website to ensure that all coders are interpreting the data the same way and to establish inter-coder reliability. Once each web page is included in descriptive and relational analysis, a model of support services is developed by examining the generated codes and themes. It is believed that such a model would serve as a quality guide for future institutions, as well as the current ones.

Keywords: support services, open education, distance learning, support model

Procedia PDF Downloads 184
2067 An Application of Quantile Regression to Large-Scale Disaster Research

Authors: Katarzyna Wyka, Dana Sylvan, JoAnn Difede

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Background and significance: The following disaster, population-based screening programs are routinely established to assess physical and psychological consequences of exposure. These data sets are highly skewed as only a small percentage of trauma-exposed individuals develop health issues. Commonly used statistical methodology in post-disaster mental health generally involves population-averaged models. Such models aim to capture the overall response to the disaster and its aftermath; however, they may not be sensitive enough to accommodate population heterogeneity in symptomatology, such as post-traumatic stress or depressive symptoms. Methods: We use an archival longitudinal data set from Weill-Cornell 9/11 Mental Health Screening Program established following the World Trade Center (WTC) terrorist attacks in New York in 2001. Participants are rescue and recovery workers who participated in the site cleanup and restoration (n=2960). The main outcome is the post-traumatic stress symptoms (PTSD) severity score assessed via clinician interviews (CAPS). For a detailed understanding of response to the disaster and its aftermath, we are adapting quantile regression methodology with particular focus on predictors of extreme distress and resilience to trauma. Results: The response variable was defined as the quantile of the CAPS score for each individual under two different scenarios specifying the unconditional quantiles based on: 1) clinically meaningful CAPS cutoff values and 2) CAPS distribution in the population. We present graphical summaries of the differential effects. For instance, we found that the effect of the WTC exposures, namely seeing bodies and feeling that life was in danger during rescue/recovery work was associated with very high PTSD symptoms. A similar effect was apparent in individuals with prior psychiatric history. Differential effects were also present for age and education level of the individuals. Conclusion: We evaluate the utility of quantile regression in disaster research in contrast to the commonly used population-averaged models. We focused on assessing the distribution of risk factors for post-traumatic stress symptoms across quantiles. This innovative approach provides a comprehensive understanding of the relationship between dependent and independent variables and could be used for developing tailored training programs and response plans for different vulnerability groups.

Keywords: disaster workers, post traumatic stress, PTSD, quantile regression

Procedia PDF Downloads 271
2066 A Unified Fitting Method for the Set of Unified Constitutive Equations for Modelling Microstructure Evolution in Hot Deformation

Authors: Chi Zhang, Jun Jiang

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Constitutive equations are very important in finite element (FE) modeling, and the accuracy of the material constants in the equations have significant effects on the accuracy of the FE models. A wide range of constitutive equations are available; however, fitting the material constants in the constitutive equations could be complex and time-consuming due to the strong non-linearity and relationship between the constants. This work will focus on the development of a set of unified MATLAB programs for fitting the material constants in the constitutive equations efficiently. Users will only need to supply experimental data in the required format and run the program without modifying functions or precisely guessing the initial values, or finding the parameters in previous works and will be able to fit the material constants efficiently.

Keywords: constitutive equations, FE modelling, MATLAB program, non-linear curve fitting

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2065 Adhering to the Traditional Standard of Originality in the Era of Artificial Intelligence

Authors: Xiaochen Mu

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With the emergence and application of ChatGPT, the issue of copyright ownership for artificial intelligence-generated works has once again drawn attention in the academic community. Compared to previous AI technologies, the level of intelligence of ChatGPT can be described as disruptively enhanced. The recent amendment to copyright law not only clarifies the definition of work through Article 3 but also changes the catch-all clause from "other works stipulated by laws and administrative regulations" to "other intellectual achievements that meet the characteristics of a work", which seems to reflect the legislative attitude towards expanding the types and scope of works protected by copyright. In addition, the term "audiovisual works" replacing "cinematographic works and works created by methods similar to filmmaking", as well as the rise of short video platforms and the emergence of various new types of works (such as AI-generated works), have sparked discussions in academia about the level of copyright protection that should be provided for these new "works". However, the prerequisite for providing protection to these new "works" is an analysis of their copyrightability, that is, whether they are works in the sense of copyright law and can meet the standard of originality. Originality, as one of the essential components of a work in copyright law, has reached a consensus in both academia and the judicial domain. However, there is not yet a complete system for judging the meaning and degree of originality, leading to confusion in the criteria for assessing originality. Originality is supposed to be a scale in the hands of judges, but this scale lacks gradations. After analyzing different theories and cases related to originality, this article advocates for adherence to the standard of originality judgment, not arbitrarily applying the same originality standard to all types of works nor ignoring the changes in creative methods and dissemination modes brought about by technology. We allow for corresponding adjustments and interpretations based on the different forms of work. For example, to address the need to protect computer software and data compilations, the European Union issued the "EU Directive on the Legal Protection of Computer Programs" in 1991 and the "EU Directive on the Legal Protection of Databases" in 1996, proposing a standard of "author's own intellectual creation" for the issue of originality in works. For instance, Article 1(3) of the "EU Directive on the Legal Protection of Computer Programs" stipulates that computer software is protected only if it is original and is the author's own intellectual creation. No other standard should be applied to determine the legality of the protection of computer software. Similarly, Article 3 of the "EU Directive on the Legal Protection of Databases" provides that databases, by virtue of the selection and arrangement of their contents, are protected only if they constitute the author's own intellectual creation, and no other standard should be applied to determine the legality of this protection. Clearly, "author's own intellectual creation" is a standard that lies between the "spirit, emotion, personality" criteria of the author's rights system and the "skill, judgment, labor" criteria of the copyright system. For example, even in Germany, which emphasizes a high degree of creation, the "small coin" theory is applied to make special judgments on the originality of computer programs, product descriptions, tables, catalogs, etc. Appropriate adjustments and interpretations are our response to technological progress, but what we adhere to are the principles and bottom lines of these adjustments and interpretations, which are the legislative intent and purpose of copyright law. Technological development will never cease, and in the face of challenges brought by technological innovation, in addition to utilizing hermeneutical methods to make reasonable interpretations of existing theories based on the inclusiveness of language and text, we can make adjustments through judicial interpretations. Furthermore, the systematic nature of law can be employed to examine whether related legal systems can resolve such conflicts. Taking originality as an example, for works with different degrees of originality, both the fair use system and the neighboring rights system can offer reasonable interpretations.

Keywords: copyright, data protection, property right, intellectual property

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2064 Investigation of the Aerodynamic Characteristics of a Vertical Take-Off and Landing Mini Unmanned Aerial Vehicle Configuration

Authors: Amir Abdelqodus, Mario Shehata

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The purpose of the paper is to model and evaluate the aerodynamic coefficients and stability derivatives of a Vertical, Take-off and Landing Unmanned Aerial Vehicle configuration (VTOL UAV), which is a fixed wing UAV and a quad-copter hybrid capable of both vertical and conventional take-off and/or landing. The aerodynamic analysis of this configuration was carried out using CFD commercial package Ansys Fluent. Also, the aerodynamic coefficients for the case of the UAV without the quad-copter is carried out analytically using MATLAB programmed codes, and the resulting data is verified using Lifting Line Theory and potential method programs. The two results are then compared to understand the effect of adding the quad-copter on the aerodynamic performance of the UAV.

Keywords: aerodynamics, CFD, potential flow, UAV, VTOL

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2063 Liquidity and Cash Management Practices of Owner-Managed Firms-A Case of South East, Nigeria

Authors: Ugbor Raphael Oluchukwu

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The survey research design was adopted to examine whether liquidity and cash management practices of owner-managed firms in South East Nigeria influence their profitability, growth and survival. Four independent variables (accounting systems, working capital management, budgetary control, and managerial planning) were used in the evaluation which was restricted to eight small firms. Results indicate that one variable, working capital management alone dominate the liquidity perception of owner managers. As a result, owner managers find it difficult to meet maturing business obligations as growth sets in. The study also reveals that the four independent variables have significant impact on the profitability, growth and survival of owner managed firms. Owner managers are therefore advised to undertake regular entrepreneurship training in order to upgrade their liquidity and cash management knowledge and practices to enhance their overall performance.

Keywords: liquidity management, owner-managed firm, profitability, survival

Procedia PDF Downloads 410
2062 Improving Student Retention with Summer Bridge Programs

Authors: Elizabeth Watson, Sara Vogt

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The transition from high school to college can be an exciting and confusing time for many students, especially college students with disabilities. In 1983, the University of Wisconsin-Whitewater created a Summer Transition Program (STP) for such students as part of a US Department of Education Demonstration Grant. This program offers incoming students the opportunity to take 2 college courses and live on campus for 4 weeks to help introduce and familiarize them with typical college expectations and support services. Over the past 30 years, 48% of the students have graduated, exceeding the national college graduation rate for students with disabilities. This mixed methods longitudinal study will discuss how this program has increased retention and graduation rates, and success in the co-curricular and living environments for students with disabilities.

Keywords: disability, transition, post-secondary education, retention

Procedia PDF Downloads 265
2061 Assessment of Psychomotor Development of Preschool Children: A Review of Eight Psychomotor Developmental Tools

Authors: Viola Hubačová Pirová

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The assessment of psychomotor development allows us to identify children with motor delays, helps us to monitor progress in time and prepare suitable intervention programs. The foundation of psychomotor development lies in pre-school age and is crucial for child´s further cognitive and social development. Many assessment tools of psychomotor development have been developed over the years. Some of them are easy screening tools; others are more complex and sophisticated. The purpose of this review is to describe the history of psychomotor assessment, specify preschool children´s psychomotor evaluation and review eight psychomotor development assessment tools for preschool children (Denver II., DEMOST-PRE, TGMD -2/3, BOT-2, MABC-2, PDMS-2, KTK, MOT 4-6). The selection of test depends on purpose and context in which is the assessment planned.

Keywords: assessment of psychomotor development, preschool children, psychomotor development, review of assessment tools

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2060 A Value-Oriented Metamodel for Small and Medium Enterprises’ Decision Making

Authors: Romain Ben Taleb, Aurélie Montarnal, Matthieu Lauras, Mathieu Dahan, Romain Miclo

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To be competitive and sustainable, any company has to maximize its value. However, unlike listed companies that can assess their values based on market shares, most Small and Medium Enterprises (SMEs) which are non-listed cannot have direct and live access to this critical information. Traditional accounting reports only give limited insights to SME decision-makers about the real impact of their day-to-day decisions on the company’s performance and value. Most of the time, an SME’s financial valuation is made one time a year as the associated process is time and resource-consuming, requiring several months and external expertise to be completed. To solve this issue, we propose in this paper a value-oriented metamodel that enables real-time and dynamic assessment of the SME’s value based on the large definition of their assets. These assets cover a wider scope of resources of the company and better account for immaterial assets. The proposal, which is illustrated in a case study, discusses the benefits of incorporating assets in the SME valuation.

Keywords: SME, metamodel, decision support system, financial valuation, assets

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2059 Faculty Use of Geospatial Tools for Deep Learning in Science and Engineering Courses

Authors: Laura Rodriguez Amaya

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Advances in science, technology, engineering, and mathematics (STEM) are viewed as important to countries’ national economies and their capacities to be competitive in the global economy. However, many countries experience low numbers of students entering these disciplines. To strengthen the professional STEM pipelines, it is important that students are retained in these disciplines at universities. Scholars agree that to retain students in universities’ STEM degrees, it is necessary that STEM course content shows the relevance of these academic fields to their daily lives. By increasing students’ understanding on the importance of these degrees and careers, students’ motivation to remain in these academic programs can also increase. An effective way to make STEM content relevant to students’ lives is the use of geospatial technologies and geovisualization in the classroom. The Geospatial Revolution, and the science and technology associated with it, has provided scientists and engineers with an incredible amount of data about Earth and Earth systems. This data can be used in the classroom to support instruction and make content relevant to all students. The purpose of this study was to find out the prevalence use of geospatial technologies and geovisualization as teaching practices in a USA university. The Teaching Practices Inventory survey, which is a modified version of the Carl Wieman Science Education Initiative Teaching Practices Inventory, was selected for the study. Faculty in the STEM disciplines that participated in a summer learning institute at a 4-year university in the USA constituted the population selected for the study. One of the summer learning institute’s main purpose was to have an impact on the teaching of STEM courses, particularly the teaching of gateway courses taken by many STEM majors. The sample population for the study is 97.5 of the total number of summer learning institute participants. Basic descriptive statistics through the Statistical Package for the Social Sciences (SPSS) were performed to find out: 1) The percentage of faculty using geospatial technologies and geovisualization; 2) Did the faculty associated department impact their use of geospatial tools?; and 3) Did the number of years in a teaching capacity impact their use of geospatial tools? Findings indicate that only 10 percent of respondents had used geospatial technologies, and 18 percent had used geospatial visualization. In addition, the use of geovisualization among faculty of different disciplines was broader than the use of geospatial technologies. The use of geospatial technologies concentrated in the engineering departments. Data seems to indicate the lack of incorporation of geospatial tools in STEM education. The use of geospatial tools is an effective way to engage students in deep STEM learning. Future research should look at the effect on student learning and retention in science and engineering programs when geospatial tools are used.

Keywords: engineering education, geospatial technology, geovisualization, STEM

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2058 Fair Value Implementation of Financial Asset: Evidence in Indonesia’s Banking Sector

Authors: Alhamdi Alfi Fajri

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The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.

Keywords: fair value, PSAK No. 55, PSAK No. 60, information asymmetry, bank

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2057 The Role of the General Budget in the Agricultural and Rural Development as an Alternative Economic outside the Hydrocarbons Sector

Authors: Kherbache Radhwane

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This study is concerned with the nature of the strategy of agricultural and rural development, through the fiscal policy adopted by the government throughout programs included in the general budget of the state represented in the national program of agricultural and rural development. This study concluded that the general balance play an important role in the design of the strategy of agricultural and rural development despite the numerous problems clear in the result of the precedent plans of agricultural and rural development. Based on that we suggest that more importance should be accorded to the agricultural and rural field and that it should be one among economic alternatives to the collection of petroleum, as the countryside is the future.

Keywords: general balance, political economy, strategy of agricultural and rural development, economic alternatives, collection of petroleum

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2056 Features of Annual Junior Men's Kayak Training Loads in China

Authors: Liu Haitao, Wang Hengyong

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This paper attempts to kayak, Zhaoqing City, the annual training program for young men, the deconstruction and analysis, describe the characteristics of their training load, Young people to extract the key issues for training kayak, kayak training young people to clarify in Zhaoqing City, and the cause of the bottlenecks. On one hand, scientifically arranging for the coaches to adjust training load and provide the basis for periodic structure, for young people to provide practical reference kayak athletes. On the other hand, through their training load research, enrich the theoretical system kayak training project for junior kayak athletes to provide a theoretical basis.

Keywords: juniors, kayak, training programs, full year

Procedia PDF Downloads 566
2055 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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2054 Implementation of an Accessible State-Wide Trauma Education Program

Authors: Christine Lassen, Elizabeth Leonard, Matthew Oliver

Abstract:

The management of trauma is often complex and outcomes dependent on clinical expertise, effective teamwork, and a supported trauma system. The implementation of a statewide trauma education program should be accessible to all clinicians who manage trauma, but this can be challenging due to diverse individual needs, trauma service needs and geography. The NSW Institute of Trauma and Injury Management (ITIM) is a government funded body, responsible for coordinating and supporting the NSW Trauma System. The aim of this presentation is to describe how education initiatives have been implemented across the state. Simulation: In 2006, ITIM developed a Trauma Team Training Course - aimed to educate clinicians on the technical and non-technical skills required to manage trauma. The course is now independently coordinated by trauma services across the state at major trauma centres as well as in regional and rural hospitals. ITIM is currently in the process of re-evaluating and updating the Trauma Team Training Course to allow for the development of new resources and simulation scenarios. Trauma Education Evenings: In 2013, ITIM supported major trauma services to develop trauma education evenings which allowed the provision of free education to staff within the area health service and local area. The success of these local events expanded to regional hospitals. A total of 75 trauma education evenings have been conducted within NSW, with over 10,000 attendees. Wed-Based Resources: Recently, ITIM commenced free live streaming of the trauma education evenings which have now had over 3000 live views. The Trauma App developed in 2015 provides trauma clinicians with a centralised portal for trauma information and works on smartphones and tablets that integrate with the ITIM website. This supports pre-hospital and bedside clinical decisions and allows for trauma care to be more standardised, evidence-based, timely, and appropriate. Online e-Learning modules have been developed to assist clinicians, reduce unwarranted clinical variation and provide up to date evidence based education. The modules incorporate clinically focused education content with summative and formative assessments. Conclusion: Since 2005, ITIM has helped to facilitate the development of trauma education programs for doctors, nurses, pre-hospital and allied health clinicians. ITIM has been actively involved in more than 100 specialized trauma education programs, seminars and clinical workshops - attended by over 12,000 staff. The provision of state-wide trauma education is a challenging task requiring collaboration amongst numerous agencies working towards a common goal – to provide easily accessible trauma education.

Keywords: education, simulation, team-training, trauma

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2053 The Effect of Gender and Resources on Entrepreneurial Activity

Authors: Frederick Nyakudya

Abstract:

In this paper, we examine the relationship between human capital, personal wealth and social capital to explain the differential start-up rates between female and male entrepreneurs. Since our dependent variable is dichotomous, we examine the determinants of these using a maximum likelihood logit estimator. We used the Global Entrepreneurship Monitor database covering the period 2006 to 2009 with 421 usable cases drawn from drawn from the Lower Layer Super Output Areas in the East Midlands in the United Kingdom. we found evidence that indicates that a female positively moderate the positive relationships between indicators of human capital, personal wealth and social capital with start-up activity. The findings have implications for programs, policies, and practices to encourage more females to engage in start-up activity.

Keywords: entrepreneurship, star-up, gender, GEM

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2052 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

Procedia PDF Downloads 331