Search results for: ion exchange doping

Authors: Yasir Ramadhan

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This study aims to investigate tax avoidance practices when a financial crisis occurs due to the effects of the COVID-19 pandemic. This study also finds out how the influence of independent commissioners and external auditors on tax avoidance practices during the COVID-19 pandemic. Tax avoidance practices are measured by the current ETR. The role of the independent board of commissioners is measured by the proportion of independent commissioners in the composition of the board of commissioners, while the external auditor is measured by audit quality. In this study, there were 342 observations of companies listed on the Indonesia Stock Exchange from 2019 to 2020. This study used the difference-in-differences (DiD) method in data analysis. The results of this study indicate that companies do tax avoidance during the COVID-19 pandemic. Meanwhile, independent commissioners and qualified audits are not proven to be able to negate tax avoidance practices during the COVID-19 Pandemic. These results also show that a higher proportion of independent commissioners and audit quality are not sufficient for countries with low levels of auditor litigation and investor protection and weak regulatory frameworks.

Keywords: audit, commissioner, tax avoidance, COVID-19 pandemic

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Authors: Mark Lokanan

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The paper analyzes the processing of complaints against investment brokers and dealer members through the Investment Industry Regulatory Organization of Canada (IIROC) from 2008 to 2017. IIROC is the self-regulatory organization (SRO) that is responsible for policing investment dealers and brokerage firms that trade in Canada’s securities market. Data from the study came from IIROC's enforcement annual reports for the years examined. The case processing is evaluated base on the misconduct funnel that was originally designed for street crime and applies to the enforcement of investment fraud. The misconduct funnel is used as a framework to examine IIROC’s claim that it brought in more complaints (funnel in) than government regulators and shows how these complaints are funneled out and funneled away as they are processed through IIROC’s enforcement system. The results indicate that IIROC is ineffective in disciplining its members and is unable to handle the more serious quasi-criminal and improper sales practices offenses. It is hard not to see the results of the paper being used by the legislator in Ottawa to show the importance of a federal securities regulatory agency such as the Securities and Exchange Commission (SEC) in the United States.

Keywords: investment fraud, securities regulation, compliance, enforcement

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Authors: Gizem İntepe, Eti Mizrahi

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Investment and financing decisions are influenced by various economic features. Detailed analysis should be conducted in order to make decisions not only by companies but also by governments. Such analysis can be conducted either at the company level or on a sectoral basis to reduce risks and to maximize profits. Sectoral disaggregation caused by seasonality effects, subventions, data advantages or disadvantages may appear in sectors behaving parallel to BIST (Borsa Istanbul stock exchange) Index. Proposed logistic indices could serve market needs as a decision parameter in sectoral basis and also helps forecasting activities in import export volume changes. Also it is an indicator of logistic activity, which is also a sign of economic mobility at the national level. Publicly available data from “Ministry of Transport, Maritime Affairs and Communications” and “Turkish Statistical Institute” is utilized to obtain five logistics indices namely as; exLogistic, imLogistic, fLogistic, dLogistic and cLogistic index. Then, efficiency and reliability of these indices are tested.

Keywords: economic activity, export trade data, import trade data, logistics indices

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Authors: Elena B. Cherepetskaya, Alexander A.Karabutov, Vladimir A. Makarov, Elena A. Mironova, Ivan A. Shibaev

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In our study, the object of laser ultrasonic testing was plane-parallel plate of shungit (length 41 mm, width 31 mm, height 15 mm, medium exchange density 2247 kg/m3). We used laser-ultrasonic defectoscope with wideband opto-acoustic transducer in our investigation of the velocities of longitudinal and shear elastic ultrasound waves. The duration of arising elastic pulses was less than 100 ns. Under known material thickness, the values of the velocities were determined by the time delay of the pulses reflected from the bottom surface of the sample with respect to reference pulses. The accuracy of measurement was 0.3% in the case of longitudinal wave velocity and 0.5% in the case of shear wave velocity (scanning pitch along the surface was 2 mm). On the base of found velocities of elastic waves, local elastic moduli of shungit (Young modulus, shear modulus and Poisson's ratio) were uniquely determined.

Keywords: laser ultrasonic testing , local elastic moduli, shear wave velocity, shungit

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Authors: Meriem Harmel, Houari Khachai

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We have investigated the structural, electronic and optical properties of a compound perovskite CsSrF3 using the full-potential linearized augmented plane wave (FP-LAPW) method within density functional theory (DFT). In this approach, both the local density approximation (LDA) and the generalized gradient approximation (GGA) were used for exchange-correlation potential calculation. The ground state properties such as lattice parameter, bulk modulus and its pressure derivative were calculated and the results are compared whit experimental and theoretical data. Electronic and bonding properties are discussed from the calculations of band structure, density of states and electron charge density, where the fundamental energy gap is direct under ambient conditions. The contribution of the different bands was analyzed from the total and partial density of states curves. The optical properties (namely: the real and the imaginary parts of the dielectric function ε(ω), the refractive index n(ω) and the extinction coefficient k(ω)) were calculated for radiation up to 35.0 eV. This is the first quantitative theoretical prediction of the optical properties for the investigated compound and still awaits experimental confirmations.

Keywords: DFT, fluoroperovskite, electronic structure, optical properties

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Authors: Shu-Hsien Liao, Yao-Hsuan Yang

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Social media is a virtual community and online platform that people use to create, share, and exchange opinions/experiences. Internet celebrities are people who become famous on the Internet, increasing their popularity through their social networking or video websites. Social commerce (s-ecommerce) is the combination of social relations and commercial transaction activities. The combination of social media and Internet celebrities is an emerging model for the development of s-ecommerce. With recent advances in system sciences, recommendation systems are gradually moving to develop intentional and behavioral recommendations. This background leads to the research issues regarding digital and social media in enterprises. Thus, this study implements data mining analytics, including clustering analysis and association rules, to investigate Taiwanese users (n=2,102) to investigate social media and Internet celebrities’ preferences to find knowledge profiles/patterns/rules for s-ecommerce intentional and behavioral recommendations.

Keywords: social media, internet celebrity, social commerce (s-ecommerce), data mining analytics, intentional and behavioral recommendations

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Authors: Salma Mefteh-Wali, Marie-Josephe Rigobert

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We investigate the impact of foreign currency debt on firm performance for a sample of non-financial French firms studied over the period 2002 to 2012. As foreign currency debt is both a financing and hedging instrument against foreign exchange risk, we mobilize optimal hedging theory and capital structure theory. When we study the impact on firm value, our main results show that before and after the financial crisis of 2008, foreign debt had the same behavior as domestic debt. We find that during the crisis period, foreign debt positively affects firm value. Investors perceive foreign debt as a natural hedging instrument that is likely to reduce the costs of underinvestment, alleviate cash flow volatility, limit the costs of financial distress, and generate tax shield benefits. Also, our results show that foreign leverage negatively affects the firm performance proxied by ROA and ROE, during and after the financial crisis. However, this impact is positive in the pre-crisis period.

Keywords: foreign currency derivatives, foreign currency debt, foreign currency hedging, firm performance

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Authors: S. O. Uwaifo

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The paper examines the pivotal role of the library in university education through the provision of a wide range of information materials (print and non- print) required for the teaching, learning and research activities of the university. However certain impediments to the effectiveness of Nigerian university libraries, such as financial constraints, high foreign exchange, global disparities in accessing the internet, lack of local area networks, erratic electric power supply, absence of ICT literacy, poor maintenance culture, etc., were identified. Also, the necessity of repositioning Nigerian university libraries for effective information provision and delivery was stressed by pointing out their dividends, such as users’ access to Directory of Open Access Journals (DOAJ), Online Public Access Catalogue (OPAC), Institutional Repositories, Electronic Document Delivery, Social Media Networks, etc. It therefore becomes necessary for the libraries to be repositioned by way of being adequately automated or digitized for effective service delivery, in this age of globalization. Based on the identified barriers by this paper, some recommendations were proffered.

Keywords: repositioning, Nigerian university libraries, effective information provision and delivery, globalization

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Authors: Deniz Sahin

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Growing concern for the presence and contamination of heavy metals in our water supplies has steadily increased over the last few years. A number of specialized technologies including precipitation, coagulation/flocculation, ion exchange, cementation, electrochemical operations, have been developed for the removal of heavy metals from wastewater. However, these technologies have many limitations in the application, such as high cost, low separation efficiency, Recently, numerous approaches have been investigated to overcome these difficulties and membrane filtration, advanced oxidation technologies (AOPs), and UV irradiation etc. are sufficiently developed to be considered as alternative treatments. Many factors come into play when selecting wastewater treatment technology, such as type of wastewater, operating conditions, economics etc. This study describes these various treatment technologies employed for heavy metal removal. Advantages and disadvantages of these technologies are also compared to highlight their current limitations and future research needs. For example, we investigated the applicability of the ultrafiltration technology for treating of heavy metal ions (e.g., Cu(II), Pb(II), Cd(II), Zn(II)) from synthetic wastewater solutions. Results shown that complete removal of metal ions, could be achieved.

Keywords: heavy metal, treatment methodologies, water, water treatment

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Authors: Devina Aprilia Gunawan, Tasya Aspiranti, Inugrah Ratia Pratiwi

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This research aims to classify the mining sector companies based on Altman’s Z-score model, and providing an analysis based on the Altman’s Z-score model’s financial ratios to provide a picture about the financial condition in mining sector companies in Indonesia and their viability in the future, and to find out the partial and simultaneous impact of each of the financial ratio variables in the Altman’s Z-score model, namely (WC/TA), (RE/TA), (EBIT/TA), (MVE/TL), and (S/TA), toward the financial condition represented by the Z-score itself. Among 38 mining sector companies listed in Indonesia Stock Exchange (IDX), 28 companies are selected as research sample according to the purposive sampling criteria.The results of this research showed that during 3 years research period at 2010-2012, the amount of the companies that was predicted to be healthy in each year was less than half of the total sample companies and not even reach up to 50%. The multiple regression analysis result showed that all of the research hypotheses are accepted, which means that (WC/TA), (RE/TA), (EBIT/TA), (MVE/TL), and (S/TA), both partially and simultaneously had an impact towards company’s financial condition.

Keywords: Altman’s Z-score model, financial condition, mining companies, Indonesia

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Authors: Csilla Dudás, Éva Böszörményi, Bence Kutus, István Pálinkó, Pál Sipos

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In this study the behavior of alpha-D-isosaccharinate (2-hydroxymethyl-3-deoxy-D-erythro-pentonate, ISA−) in alkaline medium in the presence of calcium was studied. At first the Ca–ISA system was studied by Ca-ion selective electrode (Ca-ISE) in neutral medium at T = 25 °C and I = 1 M NaCl to determine the formation constant of the CaISA+ monocomplex, which was found to be logK = 1.01 ± 0.01 for the reaction of Ca2+ + ISA– = CaISA+. In alkaline medium pH potentiometric titrations were carried out to determine the composition and stability constant of the complex(es) formed. It was found that in these systems above pH = 12.5 the predominant species is the CaISAOH complex. Its formation constant was found to be logK = 3.04 ± 0.05 for the reaction of Ca2+ + ISA– + H2O = CaISAOH + H+ at T = 25 °C and I = 1 M NaCl. Solubility measurements resulted in data consistent with those of the potentiometric titrations. Temperature dependent NMR spectra showed that the slow exchange range between the complex and the free ligand is below 5 °C. It was also showed that ISA– acts as a multidentate ligand forming macrochelate Ca-complexes. The structure of the complexes was determined by using ab initio quantum chemical calculations.

Keywords: Ca-ISE potentiometry, calcium complexes, isosaccharinate ion, NMR spectroscopy, pH potentiometry

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Authors: Adamu Danlami Ahmed

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Inventory management is the determinant of effective and efficient work for any manager. This study looked at the relationship between inventory management and financial performance. The population of the study comprises all conglomerate quoted companies in the Nigerian Stock Exchange market as at 31^st December 2010. The scope of the study covered the period from 2010 to 2014. Descriptive, Pearson correlation and multiple regressions are used to analyze the data. It was found that inventory management is significantly related to the profitability of the company. This entails that an efficient management of the inventory cycle will enhance the profitability of the company. Also, lack of proper management of it will hinder the financial performance of organizations. Based on the results, it was recommended that a conglomerate company should try to see that inventories are kept to a minimum, as well as make sure the proper checks are maintained to make sure only needed inventories are in the store. As well as to keep track of the movement of goods, in order to avoid unnecessary delay of finished and work in progress (WIP) goods in the store and warehouse.

Keywords: finished goods, work in progress, financial performance, inventory

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Authors: Chuen-arom Janthimachai-amorn, Chirawadee Harnrittha

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This study aims to identify the factors facilitating the knowledge management to develop the graduate study programs to achieve success and to identify the approaches in developing the graduate study programs in the Rajbhat Suansunantha University. The 10 respondents were the administrators, the faculty, and the personnel of its Graduate School. The research methodology was based on Pla-too Model of the Knowledge Management Institute (KMI) by allocating the knowledge indicators, the knowledge creation and search, knowledge systematization, knowledge processing and filtering, knowledge access, knowledge sharing and exchanges and learning. The results revealed that major success factors were knowledge indicators, evident knowledge management planning, knowledge exchange and strong solidarity of the team and systematic and tenacious access of knowledge. The approaches allowing the researchers to critically develop the graduate study programs were the environmental data analyses, the local needs and general situations, data analyses of the previous programs, cost analyses of the resources, and the identification of the structure and the purposes to develop the new programs.

Keywords: program development, knowledge management, graduate study programs, Rajbhat Suansunantha University

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Authors: Dwi Yulian Fahruddin Shah, Mochammad Luthfy Rizaldy Dwi Putra, Tommy Adi Rachmawan, Mona Annisa Matondang, Nadya Sylvia, Hilmy Ramzy Rinaldy

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Gili island is one of the island in Indonesia which is located in Probolinggo city, East Java. Gili Island has some potential culture as local wisdom that can be used as tourism commodity because it can be used as attractive ecotourism. With the ecotourism that utilize local wisdom of Indonesian’s culture that located in Gili can introduce the richness of Indonesian culture in the world that will increase foreign exchange. One of the cultural potential as local wisdom in Gili island are Petik Laut and Onjem. It are a culture in Gili island that can’t be found in other island in Indonesia. Not just that but also it are a cultural identity that is owned by Gili island which has fill the criteria to be used as local wisdom that can be used as ecotourism that can bring Indonesian culture to the world so that the tourists of the world will visit to Indonesia, especially to Gili island to see Petik Laut and Onjem culture directly.

Keywords: Gili island, petik laut and onjem culture, ecotourism, indonesia’s culture

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Authors: Rajalaxmi N., Padma Bhat, Pooja Garag, Pooja N. M., V. S. Hombalimath

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Microbial fuel cell (MFC) is the advancement of science that aims at utilizing the oxidizing potential of bacteria for wastewater treatment and production of bio-hydrogen and bio-electricity. Salt-bridge is the economic alternative to highly priced proton-exchange membrane in the construction of a microbial fuel cell. This paper studies the electricity generating capacity of E.coli and Clostridium sporogenes in microbial fuel cells (MFCs). Unlike most of MFC research, this targets the long term goals of renewable energy production and wastewater treatment. In present study the feasibility and potential of bioelectricity production from different wastewater was observed. Different wastewater was primarily treated which were confirmed by the COD tests which showed reduction of COD. We observe that the electricity production of MFCs decreases almost linearly after 120 hrs. The sewage wastewater containing Clostridium sporogenes showed bioelectricity production up to 188mV with COD removal of 60.52%. Sewage wastewater efficiently produces bioelectricity and this also helpful to reduce wastewater pollution load.

Keywords: microbial fuel cell, bioelectricity, wastewater, salt bridge, COD

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Authors: Sandrine Dourdain, Cesar Lopez, Tamir Sukhbaatar, Guilhem Arrachart, Stephane Pellet-Rostaing

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A promising challenge in solvent extraction is to replace the conventional organic solvents, with ionic liquids (IL). Depending on the extraction systems, these new solvents show better efficiency than the conventional ones. Although some assumptions based on ions exchanges have been proposed in the literature, these properties are not predictable because the involved mechanisms are still poorly understood. It is well established that the mechanisms underlying solvent extraction processes are based not only on the molecular chelation of the extractant molecules but also on their ability to form supra-molecular aggregates due to their amphiphilic nature. It is therefore essential to evaluate how IL affects the aggregation properties of the extractant molecules. Our aim is to evaluate the influence of IL structure and polarity on solvent extraction mechanisms, by looking at the aggregation of the extractant molecules in IL. We compare extractant systems that are well characterized in common solvents and show thanks to SAXS and SANS measurements, that in the absence of IL ion exchange mechanisms, extraction properties are related to aggregation.

Keywords: solvent extraction in Ionic liquid, aggregation, Ionic liquids structure, SAXS, SANS

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Authors: Bendjelloul Meriem, Elandaloussi El Hadj

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In this work, we studied the effectiveness of a lignocellulosic waste (wood sawdust) for the removal of cadmium Cd (II) in aqueous solution. The adsorbent material SBO-CH2-CO2Na has been prepared by alkaline pretreatment of wood sawdust followed by a chemical modification with sodium salt of chloroacetic acid. The characterization of the as-prepared material by FTIR has proven that the grafting of acetate spacer took actually place in the lignocellulosic backbone by the appearance of characteristic band of carboxylic groups in the IR spectrum. The removal study of Cd2+ by SBO-CH2-CO2Na material at the solid-liquid interface was carried out by kinetics, sorption isotherms, effect of temperature and thermodynamic parameters were evaluated. The last part of this work was dedicated to assess the regenerability of the adsorbent material after three reuse cycles. The results indicate that SBO-CH2-CO2Na matrix possesses a high effectiveness in removing Cd (II) with an adsorption capacity of 222.22 mg/g, yet a better value that those of many low-cost adsorbents so far reported in the literature. The results found in the course of this study suggest that ionic exchange is the most appropriate mechanism involved in the removal of cadmium ions.

Keywords: adsorption, cadmium, isotherms, lignocellulosic, regenerability

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Authors: Elsa Kosmack Vaara, Cheryl Akner Koler, Yusuf Mulla, Parivash Ranjbar, Anneli Nöu

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This transdisciplinary research weaves together an aesthetic perspective with a technical one to develop human sensitivity for vibration and construct flexible, wearable devices that are miniature, lightweight, and energy efficient. By applying methods from artistic research, performative arts, audio science, nanotechnology, and interaction design, we created working prototypes with actuators that were specifically positioned in various places on the body. The vibrotactile prototypes were tested by our research team, design students, and people with deafblindness and blindness, each with different intentions. Some tests supported connoisseurship for vibrotactile musical expression. Others aimed for precise navigational instructions. Our results and discussion concern problems in establishing standards for vibrotactility because standards minimize diversity and narrow possible ways vibration can be experienced. Human bodies vary significantly in ‘where’ vibrotactile signals can be sensed and ‘how’ they awaken emotions. We encourage others to embrace the dynamic exchange between new haptic technology and aesthetic complexity.

Keywords: aesthetics, vibration, music, interaction design, deafblindness

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Authors: S. Vanker, A. Aaver, A. Roio, L. Nuut

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To be sure about the effective and less effective/ineffective approaches to course instruction, we hold the opinion that the faculty members need regular feedback from their students in order to be aware of how well or unwell their teaching styles have worked when instructing the courses. It can be confirmed without a slightest hesitation that undergraduate students’ motivated-ness can be sustained when continually improving the quality of teaching and properly sequencing the academic courses both, in the curricula and timetables. At Estonian Aviation Academy, four different forms of feedback are used: Lecture monitoring, questionnaires for all students, study information system subject monitoring and direct feedback received by the lecturer. Questionnaires for all students are arranged once during a study year and separately for the first year and senior students. The results are discussed in academic departments together with student representatives, analyzed with the teaching staff and, if needed, improvements are suggested. In addition, a monitoring system is planned where a lecturer acts in both roles – as an observer and as the lecturer. This will foster better exchange of experience and through this help to make the whole study process more interesting.

Keywords: learner motivation, feedback, student support, undergraduate education

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Authors: L. Chetibi, D. Hamana, T. O. Busko, M. P. Kulish, S. Achour

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TiO2 nanostructures have attracted much attention due to their optical, dielectric and photocatalytic properties as well as applications including optical coating, photocatalysis and photoelectrochemical solar cells. This work aims to prepare TiO2 nanofibers (NFs) on titanium substrate (Ti) by in situ oxidation of Ti foils in a mixture solution of concentrated H2O2 and NaOH followed by proton exchange and calcinations. Scanning Electron microscopy (SEM) revealed an obvious network of TiO2 nanofibers. The photoluminescence (PL) spectra of these nanostructures revealed a broad intense band in the visible light range with a reduced near edge band emission. The PL bands in the visible region, mainly, results from surface oxygen vacancies and others defects. After irradiation with Ti+ ions (the irradiation energy was E = 140 keV with doses of 1013 ions/cm2), the intensity of the PL spectrum decreased as a consequence of the radiation treatment. The irradiation with Ti+ leads to a reduction of defects and generation of non irradiative defects near to the level of the conduction band as evidenced by the PL results. On the other hand, reducing the surface defects on TiO2 nanostructures may improve photocatalytic and optoelectronic properties of this nanostructure.

Keywords: TiO2, nanofibers, photoluminescence, irradiation

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Authors: Abdellatif Amouri, Sami Boudabbous

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The current study provides insights on the importance of entrepreneurial coaching as a source of developing entrepreneurial intentions among entrepreneurs and a determinant factor of business creation process and growth. Coaching, which implies exchange of adequate information and a mutual understanding between entrepreneurs and their partners, requires a better mutual knowledge of the representations and the perceptions of ideas which are widely present in their dealings and transactions. Therefore, to analyze entrepreneurs’ perceptions of business creation, we addressed a survey questionnaire to a group of Tunisian entrepreneurs and experts in business creation to indicate their level of approval concerning the prominence of coaching. The factor analysis indicates that more than 60% of the respondents believe that each statement reflects an aspect of coaching, with no bias to its position in the entrepreneurial process. Therefore, the image drawn from our respondents’ perceptions is that an entrepreneur is rather "constructed" and "shaped" by multiple apprenticeships both before and during the entrepreneurial act, through an accompaniment process and within interactions with trainers, consultants or professionals in starting a business. Similarly, the results indicate that the poor support structures and lack of accompaniment procedures stand as an obstacle impeding the development of entrepreneurial intention among business creators.

Keywords: Entrepreneurial Behavior, Entrepreneurial Coaching, Entrepreneurial Intention, Perceptions, Venture Creation

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Authors: R. Niranchana, K. Meena Alias Jeyanthi

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As a result of the present climate change dilemma, the energy balancing strategy is to construct a sustainable environment has become a top concern for researchers worldwide. The environment itself has always been a solution from the earliest days of human evolution. Carbon capture begins with its accurate estimation and monitoring credit inventories, and its efficient use. Sustainable urban planning with deliverables of re-use energy models might benefit from assessment methods like biomass carbon credit ranking. The term "biomass energy" refers to the various ways in which living organisms can potentially be converted into a source of energy. The approaches that can be applied to biomass and an algorithm for evaluating carbon credits are presented in this paper. The micro-climate evaluation using Computational Fluid dynamics was carried out across the location (1 km x1 km) at Dindigul, India (10°24'58.68" North, 77°54.1.80 East). Sustainable Urban design must be carried out considering environmental and physiological convection, conduction, radiation and evaporative heat exchange due to proceeding solar access and wind intensities.

Keywords: biomass, climate assessment, urban planning, multi-regression, carbon estimation algorithm

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Authors: O. Maximova, I. L. Danilovich, E. B. Deeva, K. Y. Bukhteev, A. A. Vorobyova, I. V. Morozov, O. S. Volkova, E. A. Zvereva, I. V. Solovyev, S. A. Nikolaev, D. Phuyal, M. Abdel-Hafiez, Y. C. Wang, J. Y. Lin, J. M. Chen, D. I. Gorbunov, K. Puzniak, B. Lake, A. N. Vasiliev

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The low-dimensional magnetic systems tend to reveal exotic spin liquid ground states or form peculiar types of long-range order. Among systems of vivid interest are those characterized by the triangular motif in two dimensions. The realization of either ordered or disordered ground state in a triangular, honeycomb, or kagome lattices is are dictated by the competition of exchange interactions, also being sensitive to anisotropy and the spin value of magnetic ions. While the low-spin Heisenberg systems may arrive at a spin liquid long-range entangled quantum state with emergent gauge structures, the high-spin Ising systems may establish the rigid non-collinear structures. This study presents the case of chiral non-coplanar inverted umbrella-type ferrimagnet formed in cobalt nitrate Co(NO₃)₂ below T

Keywords: chiral magnetic structures, low dimensional magnetic systems, umbrella-type ferrimagnets, chiral non-coplanar magnetic structures

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Authors: Abdulmalik Adamu

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This study is premised on the assumption that language, particularly, English plays a significant role in the acquisition of power in Nigeria. This is against the backdrop of the fact that for the first time in the political history of Nigeria, an opposition party succeeded in dethroning an incumbent President and ruling political party in an election. Therefore the main objective was to investigate the role of language, particularly English in the acquisition of political power in Nigeria. The corpus generated for this study consisted of excerpts from the media exchange between the spokespersons of the two dominant political parties at the time of the elections in 2015; Olisa Metuh of the Peoples Democratic Party (PDP) and Lai Mohammed of the All Progressive Party (APC). The excerpts were analysed using Critical Discourse Analysis (CDA) as a research tool. The findings revealed the acceptance of the first proposition that English facilitates the acquisition of political power in Nigeria and the rejection of the second proposition that English is an instrument for the exclusion of the populist from political events in Nigeria. The study, therefore, concluded that language, particularly English played a significant role in the acquisition of political power in Nigeria.

Keywords: language, power, politics, Critical Discourse Analysis (CDA)

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Authors: M. Rose Ntsewa, P. E. Dlamini, V. E. Mbanjwa, R. Chauke

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Land-use change from undisturbed forest to tea plantation may lead to accumulation or loss of soil organic carbon (SOC). So far, the factors controlling the vertical distribution of SOC under the long-term establishment of tea plantation remain poorly understood, especially in oxisols. In this study, we quantified the vertical distribution of SOC under tea plantation compared to adjacent undisturbed forest Oxisols sited at different topographic positions and also determined controlling edaphic factors. SOC was greater in the 30-year-old tea plantation compared to undisturbed forest oxisols and declined with depth across all topographic positions. Most of the SOC was found in the downslope position due to erosion and deposition. In the topsoil, SOC was positively correlated with heavy metals; manganese (r=0.62-0.83; P<0.05) and copper (r=0.45-0.69), effective cation exchange capacity (ECEC) (r=0.72) and mean weight diameter (MWD) (r=0.72-0.73), while in the subsoil SOC was positively correlated with copper (r=0.89-0.92) and zinc (r=0.86), ECEC (r=0.56-0.69) and MWD (r=0.48). These relationships suggest that SOC in the tea plantation, oxisols is chemically stabilized via complexation with heavy metals, and physically stabilized by soil aggregates.

Keywords: oxisols, tea plantation, topography, undisturbed forest

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Authors: Prasanjit Das, M .M. K. Khan, M. G. Rasul, Jie Wu, I. Youn

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Crystallisation scale occurs when dissolved minerals precipitate from an aqueous solution. To investigate the crystallisation scale growth of normal solubility salt, a lab-scale agitation tank with and without baffles were used as a benchmark using potassium nitrate as the test fluid. Potassium nitrate (KNO3) solution in this test leads to crystallisation scale on heat transfer surfaces. This experimental investigation has focused on the effect of surface crystallisation of potassium nitrate on the low-temperature heat exchange surfaces on the wall of the agitation tank. The impeller agitation rate affects the scaling rate at the low-temperature agitation wall and it shows a decreasing scaling rate with an increasing agitation rate. It was observed that there was a significant variation of heat transfer coefficients and scaling resistance coefficients with different agitation rate as well as with varying impeller size, tank with and without baffles and solution concentration.

Keywords: crystallisation, heat transfer coefficient, scale, resistance

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Authors: Ashkan Mirzay Fashami

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This study examines the effects of auditor switch, auditee’s industry, and auditee’s location on audit fees in Australia. It uses fee data of Australian Securities Exchange 500 companies, considering all industry classifications throughout the country from 2006 until 2016. Main findings show that auditor switch does not affect audit fees. However, auditee’s industry affects audit fees. This effect occurs in information technology, financials, energy, and materials sectors among the top 500 companies. Financials, energy, and materials sectors face a fee rise, whereas information technology has a fee cut. The extent of fee changes is different among various industries, wherein the financial sector has the highest increase. Further, auditee’s location affects audit fees. Top 500 companies in Hobart, Perth, and Brisbane face a fee reduction, wherein the highest cut is in Hobart. Further analysis suggests that the Australian audit market is being increasingly concentrated in the hands of the Big Four audit firms.

Keywords: audit, auditor switch, Australia, fee, low-balling

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Authors: Peter Oyelere, Fernando Zanella

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Corporate governance is one of the most discussed and researched issues in recent times in countries around the world, with different countries developing and adopting different governance structures, models and mechanisms. While the Codes of corporate governance have been weaved into the regulatory fabrics of most countries, it is equally critically important that their mechanisms, procedures and practices be transparent, and be transparently communicated to all stakeholders. The Internet can be a very useful and cost-effective tool for the timely and voluntary communication of corporate governance matters to stakeholders. The current paper details the results of an investigation on the extent of which companies listed in the UAE are using the Internet for communicating corporate governance issues, matters and procedures. We surveyed the websites of companies listed on the two UAE Stock Exchanges – the Abu Dhabi Stock Exchange (ADX) and the Dubai Financial Market (DFM) – to find out their level and nature of usage of the Internet for corporate governance disclosures. Regulatory and policy implications of the results of our investigation, as well as other areas for further studies, are also presented in the paper.

Keywords: corporate governance, internet financial reporting, regulation, transparency, United Arab Emirates

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Authors: Shivam Kushwaha, Veena Bansal

Abstract:

Timeshare refers to real estate that is owned simultaneously by many, for a specified time in a year, for a specified numbers of years and is maintained and managed by an agency. Timeshare falls under the umbrella of tourism and is often used for vacation. Timeshare industry has attracted significantly less number of customers in India as compared to the US and Europe. In more than 40 years of existence of timeshare industry, it has not been able to grow its roots among Indian customers. The purpose of the study: To explore perception of Indian customers towards the adoption of timeshare segment of the hospitality industry and identify the factors. Source of data: Survey has been done on existing owners of holidays memberships, resorts or those who at least tourism experience in their past purchases. Methodology: Logistic Regression is used to predict binary responses of the customers based on identified critical factors which might influence timeshare purchases. Result: The study identified four factors: discretionary income, exchange options, ownership pride, risk, and measured their influence on intention to purchases in India. It is recognized that is all four variables are statistically significant while explaining in purchase intentions of customers in India.

Keywords: timeshare, holiday, tourism, customer perception, intent to use, Indian tourism

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Authors: Tasneem Alfalah, Salsabeel Alfalah, Jannat Alfalah

Abstract:

The quality of higher education as a service is fundamental to a country’s development because universities prepare the professionals who will work as managers in companies and manage public and private resources and care for the health and education of new generations. Knowledge sharing involves the interaction of all activities between individuals. Thus, the higher education institutions are aiming to improve and assist their academics in generating new ideas by encouraging them to work as a team, to simplify the exchange of the new knowledge and to further improve the learning process and achieving institutional aims. Moreover, the sources of competitive advantage in universities derive from intellectual capital and innovations in which innovation comes through knowledge sharing. Using quality tools is to define the exact requirements needed to create the concept of knowledge sharing and what are the barriers to achieve this in universities. The purpose of this research is critically evaluating the role of using quality tools to facilitate the concept of knowledge sharing and improve the academic staff level in the Jordanian universities.

Keywords: higher education, knowledge sharing, quality, management tools

Procedia PDF Downloads 463