Search results for: root word of accounting hasaba

Authors: Min-Hua Wu

Abstract:

The untranslatability of an established poet’s tour de force is thoroughly explored by Matthew Arnold (1822-1888). In his On Translating Homer (1861), Arnold lists the four most striking poetic qualities of Homer, namely his rapidity, plainness and directness of style and diction, plainness and directness of ideas, and nobleness. He concludes that such celebrated English translators as Cowper, Pope, Chapman, and Mr. Newman are all doomed, due to their respective failure in rendering the totality of the four Homeric poetic qualities. Why poetic translation always amounts to being proven such a mission impossible for the translator? According to Arnold, it is because there constantly exists a mist interposed between the translator’s own literary self-obsession and the objective artistic qualities that reside in the work of the original author. Foregrounding such a seemingly empowering yet actually detrimental poetic mist, he explains why the aforementioned translators fail in their attempts to bring the Homeric charm to the British reader. Drawing on Arnold’s analytical study on Homeric translation, the research attempts to bring Yu Kwang-chung the poet vis-à-vis Yu Kwang-chung the translator, with an aim not so much to find any similar mist as revealed by Arnold between his Chinese poetry and English translation as to probe into a latent and veiled literary and lingual mist interposed between Chinese and English, if not between Chinese and English literatures. The major work studied and analyzed for this study is Yu’s own Chinese poetry and his own English translation collected in The Night Watchman: Yu Kwang-chung 1958-2004. The research argues that the following critical elements that characterizes Yu’s poetics are to a certain extent 'transformed,' if not 'lost,' in his English translation: a. the Chinese pictographic and ideographic unit terms which so unfailingly characterize the poet’s incredible creativity, allowing him to habitually and conveniently coin concrete textual images or word-scapes almost at his own will; b. the subtle wordplay and punning which appear at a reasonable frequency; c. the parallel contrastive repetitive syntactic structure within a single poetic line; d. the ambiguous and highly associative diction in the adjective and noun categories; e. the literary allusion that harks back to the old times of Chinese literature; f. the alliteration that adds rhythm and smoothness to the lines; g. the rhyming patterns that bring about impressive sonority and lingering echo to the ears of the reader; h. the grandeur-imposing and sublimity-arousing word-scaping which hinges on the employment of verbs; i. the meandering cultural heritage that embraces such elements as Chinese medicine and kung fu; and j. other features of the like. Once we appeal to the Arnoldian tribunal and resort to the strict standards of such a Victorian cultural and literary critic who insists 'to see the object as in itself it really is,' we may serve as a potential judge for the tug of war between Yu Kwang-chung the poet and Yu Kwang-chung the translator, a tug of war that will not merely broaden our understating of Chinese poetics but deepen our apprehension of Chinese-English translatology.

Keywords: Yu Kwang-chung, The Night Watchman, poetry translation, Chinese-English translation, translation studies, Matthew Arnold

Procedia PDF Downloads 386

Authors: Divya Pande

Abstract:

The dynamics of culture expresses itself in language. Even after India got independence in 1947 English subtly crept in the language of the masses with a silent and powerful flow towards the vernacular. The culture contact resulted in learning and emergence of a new language across the Hindi speaking belt of Northern and Central India. The hybrid words thus formed displaced the original word and got contextualized and absorbed in the language of the common masses. The research paper explores the interesting new vocabulary used extensively in the urban and rural districts of the state of Uttar- Pradesh which is the most populous state of India. The paper adopts a two way classification- formal and contextual for the analysis of the hybrid vocabulary of the linguistic items where one element is necessarily from the English language and the other from the Hindi. The new vocabulary represents languages of the wider world cutting across the geographical and the cultural barriers. The paper also broadly points out to the Hinglish commonly used in the state.

Keywords: assimilation, culture contact, Hinglish, hybrid words

Procedia PDF Downloads 393

Authors: Joana Portia Sakyi

Abstract:

The uniqueness of auxiliary verbs and their contribution to grammar as constituents, which act as preverbs to supply additional grammatical or functional meanings to clauses, are well established. Functionally, they relate clauses to tense, aspect, mood, voice, emphasis, and modality, along with the main verbs conveying the appropriate lexical content. There has been an issue in Akan grammar vis-à-vis the status of auxiliary verbs, in terms of whether Akan has auxiliaries or not and even which forms are to be regarded as auxiliaries. We investigate the syntactic, semantic, and pragmatic components of expressions and claim that Akan has auxiliary verbs that contribute the functional or grammatical meaning of modality, tense/aspect, etc., to clauses they occur in. Essentially, we use a self-created corpus data to consider the affix bέ- ‘may’, ‘must’, ‘should’; the form tùmí ‘can’, ‘be able to’; mà ‘to let’, ‘to allow’, ‘to permit’, ‘to make’, or ‘to cause’ someone to do something; the multi-word forms ὲsὲ sέ ‘must’, ‘should’ or ‘have to’ and ètwà sέ ‘must’, ‘should’ or ‘have to’, and assert that they are legitimate modal auxiliaries conveying epistemic, deontic, and dynamic modalities, as well as other meanings in the language.

Keywords: Akan, modality, modal auxiliaries, semantics

Procedia PDF Downloads 68

Authors: Monica Santi, Evita Puspitasari

Abstract:

International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.

Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism

Procedia PDF Downloads 249

Authors: E. Omanya, E. Mueni, G. Makau, M. Kariuki

Abstract:

HIV infection is the strongest risk factor for a person to develop TB. Isoniazid preventive therapy (IPT) for People Living with HIV (PLWHIV) not only reduces the individual patients’ risk of developing active TB but mitigates cross infection. In Kenya, IPT for six months was recommended through the National TB, Leprosy and Lung Disease Program to treat latent TB. In spite of this recommendation by the national government, uptake of IPT among PLHIV remained low in Kenya by the end of 2015. The USAID/Kenya and East Africa Afya Jijini project, which supports 42 TBHIV health facilities in Nairobi County, began addressing low uptake of IPT through Quality Improvement (QI) teams set up at the facility level. Quality is characterized by WHO as one of the four main connectors between health systems building blocks and health systems outputs. Afya Jijini implements the Kenya Quality Model for Health, which involves QI teams being formed at the county, sub-county and facility levels. The teams review facility performance to identify gaps in service delivery and use QI tools to monitor and improve performance. Afya Jijini supported the formation of these teams in 42 facilities and built the teams’ capacity to review data and use QI principles to identify and address performance gaps. When the QI teams began working on improving IPT uptake among PLHIV, uptake was at 31.8%. The teams first conducted a root cause analysis using cause and effect diagrams, which help the teams to brainstorm on and to identify barriers to IPT uptake among PLHIV at the facility level. This is a participatory process where program staff provides technical support to the QI teams in problem identification and problem-solving. The gaps identified were inadequate knowledge and skills on the use of IPT among health care workers, lack of awareness of IPT by patients, inadequate monitoring and evaluation tools, and poor quantification and forecasting of IPT commodities. In response, Afya Jijini trained over 300 health care workers on the administration of IPT, supported patient education, supported quantification and forecasting of IPT commodities, and provided IPT data collection tools to help facilities monitor their performance. The facility QI teams conducted monthly meetings to monitor progress on implementation of IPT and took corrective action when necessary. IPT uptake improved from 31.8% to 61.2% during the second year of the Afya Jijini project and improved to 80.1% during the third year of the project’s support. Use of QI teams and root cause analysis to identify and address service delivery gaps, in addition to targeted program interventions and continual performance reviews, can be successful in increasing TB related service delivery uptake at health facilities.

Keywords: isoniazid, quality, health care workers, people leaving with HIV

Procedia PDF Downloads 90

Authors: T. Kobayashi, K. Shiba, T. Kaburagi, Y. Kurihara

Abstract:

For the elderly living alone, falls can be a serious problem encountered in daily life. Some elderly people are unable to stand up without the assistance of a caregiver. They may become unconscious after a fall, which can lead to serious aftereffects such as hypothermia, dehydration, and sometimes even death. We treat the subject as an inverted pendulum and model its angle from the equilibrium position and its angular velocity. As the model is non-linear, we implement the filtering method with a particle filter which can estimate true states of the non-linear model. In order to evaluate the accuracy of the particle filter estimation results, we calculate the root mean square error (RMSE) between the estimated angle/angular velocity and the true values generated by the simulation. The experimental results give the highest accuracy RMSE of 0.0141 rad and 0.1311 rad/s for the angle and angular velocity, respectively.

Keywords: fall, microwave Doppler sensor, non-linear dynamics model, particle filter

Procedia PDF Downloads 204

Authors: M. Chavleishvili

Abstract:

The paper presents the trends of Georgian hazelnut market development and analyses the competitive advantages which will help Georgia to enter international hazelnut market using modern technologies. The history of hazelnut crop development and hazelnut species in Georgia are discussed. For hazelnut supply analysis trends in hazelnut production are considered, trends in export and import development is evaluated, domestic hazelnut market is studied and analysed based on expert interviews and initial accounting materials. In order to achieve and strengthen its position in international market, potential advantages and disadvantages of Georgian hazelnut are revealed, analysis of export and import possibilities of hazelnut is presented. Recommendations are developed based on the conclusions, which are made through identifying the key factors that hinder development of Georgian hazelnut market.

Keywords: hazelnut market, hazelnut export and import, competitiveness of hazelnut

Procedia PDF Downloads 430

Authors: Aamir I. Yazdani, Dr. Muhammad Nasir J. Qureshi

Abstract:

The term Sunnah has been used both, for Allah Himself and for his messengers in the Quran. The way Allah dealt with people where the messengers (rasuls) were sent is called Sunnatullāh by the Quran. Likewise, the same term is used in the Quran, for Prophet Muhammad (pbuh) as in following the trodden path (Sunnah) of his forefather Prophet Abraham, Alaihissalam. It implies; therefore, the word Sunnah cannot be applied to things which relates to theoretical knowledge like faith etc. Its ambit remains the practices, actions linked to practical things only. In the case of the Quran, we find that there is complete agreement among all Muslims on what constitutes the book of Allah, based on ijma (unanimity, total agreement, consensus) and tawatur (uninterrupted continuity, without any gap). There seems to be no unanimity on the question on what constitutes Sunnah of Prophet Muhammad (pbuh). There are, therefore, several approaches towards Sunnah adopted by Muslims. This paper is based on Qualitative Methodology to determine the criterion of what constitutes the Sunnah of the Prophet Muhammad (pbuh) and which practices constitute the precincts of the Sunnah of the Prophet Muhammad (pbuh).

Keywords: Al-hikmah, Hereafter, practices, Tazkiya

Procedia PDF Downloads 129

Authors: R. Praveen, B. R. Chandan Ravi, M. Harikrishna

Abstract:

Squeak and rattle noises are the most annoying transient vehicle noises produced due to different terrain conditions. Interpretation and prohibition of squeak and rattle noises are the dominant aspects of a vehicle refinement. This paper describes the computer-aided engineering (CAE) approach to evaluating the full vehicle squeak and rattle performance with the measured road surface profile as enforced excitation at the tire patch points. The E-Line methodology has been used to predict the relative displacement at the interface points and the risk areas were identified. Squeak and rattle performance has been evaluated at different speeds and at different road conditions to understand the vehicle characteristics. The competence of the process in predicting the risk and root cause of the problems showcased us a pleasing conformity between the physical testing and CAE simulation results.

Keywords: e-line, enforced excitation, full vehicle, squeak and rattle, road excitation

Procedia PDF Downloads 136

Authors: Shang-Han Tsai, Yong-Hong Lin, Chung-Ruey Yen

Abstract:

Wax apple is an important tropical fruit in Taiwan. The famous producing area is located on the coast in Pingtung county. Land subsidence and climate change will tend to soil alkalization more seriously. This study was to evaluate the effects of NaCl in wax apple seedlings. NaCl salinity reduced wax apple shoot growth, it may due to reducing relative water content in leaf and new shoot. Leaf Cl and Na concentration were increased but K, Ca, and Mg content had no significant difference after irrigated with NaCl for six weeks. In roots, Na and Cl content increase significantly with 90 mM NaCl treatment, but K, Ca, and Mg content was reduced. 30-90 mM Nacl treatment do not affect K/Na, Ca/Na, and Mg/Na ratio, but decrease significantly in 90 mM treatment in roots. The leaf and root electrolyte leakage were significantly affected by 90 mM NaCl treatment. Suggesting 90 mM was optimum concentration for sieve out other tolerance wax apple verities.

Keywords: growth, NaCl stress, nutrient, wax apple

Procedia PDF Downloads 350

Authors: Indu Saini, Ashu Khanna, S. K. Peddoju

Abstract:

Cloud computing is the new buzz word today attracting high interest among various domains like business enterprises, Particularly in Small and Medium Enterprises. As it is a pay-per-use model, SMEs have high expectations that adapting this model will not only make them flexible, hassle-free but also economic. In view of such expectations, this paper analyses the possibility of adapting cloud computing technologies in SMEs in light of economic concerns. In this paper, two hypotheses are developed to compare the average annual per-user costs of using Enterprise Resource Planning systems in two ways, The traditional approach and the cloud approach. A web based survey is conducted apart from the Interviews with the peers to collect the data across the selected SMEs and t-test is performed to compare both the technologies on the proposed hypothesis. Results achieved are produced and discussed.

Keywords: cloud computing, small and medium enterprises, enterprise resource solutions, interviews

Procedia PDF Downloads 327

Authors: Oseyemi O. Olubomehin, Edith O. Ajaiyeoba, Kio A. Abo, Eleonora D. Goosen

Abstract:

Diabetes is a major degenerative disease of global concern and it is the third most lethal disease of mankind, accounting for about 3.2 million deaths annually. Lowering postprandial hyperglycemia by inhibition of carbohydrate hydrolyzing enzyme such as alpha-amylase is one of the therapeutic approaches to treat Type 2 Diabetes. Alpha-amylase inhibitors from plants have been found to be effective in managing postprandial hyperglycemia. In continuation of our anti-diabetic activities of this plant, bioassay-guided fractionation and isolation using 0.1-1.0 mg/mL furnished djalonenol, a monoterpene diol with a significant 53.7% α-amylase inhibition (p<0.001) from the stem bark which was comparable to acarbose which gave a 54.9% inhibition. Spectral characterization using Infra-red, Gas Chromatogrphy-Mass spectrometry, 1D and 2D NMR of the isolated compound was done to elucidate the structure of the compound.

Keywords: alpha-amylase inhibitor, hyperglycemia, postprandial, diabetes

Procedia PDF Downloads 449

Authors: Jana Stucke, Sean Tuling, Chris Toomer

Abstract:

This study focuses on the numerical investigation of the leading edge vortex (LEV) development over a 65° swept delta wing with varying thickness and maximum thickness location and their impact on its overall performance. The tested configurations are defined by a 6% and 12 % thick biconvex aerofoil with maximum thickness location at 30% and 50% of the root chord. The results are compared to a flat plate delta wing configuration of 3.4% thickness. The largest differences are observed for the aerofoils of 12% thickness and are used to demonstrate the trends and aerodynamic characteristics from here on. It was found that the vortex structure changes with change with maximum thickness and overall thickness. This change leads to not only a reduction in lift but also in drag, especially when the maximum thickness is moved forward. The reduction in drag, however, outweighs the loss in lift thus increasing the overall performance of the configuration.

Keywords: aerodynamics, CFD, delta wing, leading edge vortices

Procedia PDF Downloads 215

Authors: Sherrene Bogle, Verlia Bogle, Tyrone Anderson

Abstract:

In recent years, organizations have become increasingly interested in the possibility of analyzing social media as a means of gaining meaningful feedback about their products and services. The aspect based sentiment analysis approach is used to predict the sentiment for Twitter datasets for Digicel and Lime, the main mobile companies in Jamaica, using supervised learning classification techniques. The results indicate an average of 82.2 percent accuracy in classifying tweets when comparing three separate classification algorithms against the purported baseline of 70 percent and an average root mean squared error of 0.31. These results indicate that the analysis of sentiment on social media in order to gain customer feedback can be a viable solution for mobile companies looking to improve business performance.

Keywords: machine learning, sentiment analysis, social media, supervised learning

Procedia PDF Downloads 427

Authors: Shuo Liu, Dan Liu

Abstract:

In the field of named entity recognition, most of the research has been conducted around simple entities. However, for nested named entities, which still contain entities within entities, it has been difficult to identify them accurately due to their boundary ambiguity. In this paper, a hierarchical recognition model is constructed based on the grammatical structure and semantic features of Chinese text for boundary calculation based on lexical features. The analysis is carried out at different levels in terms of granularity, semantics, and lexicality, respectively, avoiding repetitive work to reduce computational effort and using the semantic features of words to calculate the boundaries of entities to improve the accuracy of the recognition work. The results of the experiments carried out on web-based microblogging data show that the model achieves an accuracy of 86.33% and an F1 value of 89.27% in recognizing nested named entities, making up for the shortcomings of some previous recognition models and improving the efficiency of recognition of nested named entities.

Keywords: coarse-grained, nested named entity, Chinese natural language processing, word embedding, T-SNE dimensionality reduction algorithm

Procedia PDF Downloads 120

Authors: Yan Wang, Yuan George Shan

Abstract:

This study examines whether earnings management reduces firm performance and how other comprehensive income (OCI) disclosure and strong corporate governance restrain earnings management. Using a data set comprising 6,260 firm-year observations from listed companies on the Shanghai and Shenzhen Stock Exchanges during 2009–2015, the results indicate that OCI disclosure generally improves firm performance, but earnings management lowers firm performance. The study also finds that OCI disclosure and corporate governance are complementary in restraining earnings manipulation and promote firm performance. The implications of the findings are relevant policy-makers and regulators in assisting them evaluate the consequences of convergence of Chinese Accounting Standards with the International Financial Reporting Standards.

Keywords: other comprehensive income, corporate governance, earnings management, firm performance, China

Procedia PDF Downloads 207

Authors: Sandip Mitra

Abstract:

Studies on Governance and Accountability has often stressed the need to release Data in public domain to increase transparency ,which otherwise act as an evidence of performance. However, inefficient handling, lack of capacity and the dynamics of transfers (especially fund transfers) are important issues which need appropriate attention. E-Governance alone can not serve as a measure of transparency as long as a comprehensive planning is instituted. Studies on Governance and public exposure has often triggered public opinion in favour or against any government. The root of the problem (especially in local governments) lies in the management of the governance. The participation of the people in the local government functioning, the networks within and outside the locality, synergy with various layers of Government are crucial in understanding the activities of any government. Unfortunately, data on such issues are not released in the public domain .If they are at all released , the extraction of information is often hindered for complicated designs. A Study has been undertaken with a few local Governments in India. The data has been analysed to substantiate the views.

Keywords: accountability, e-governance, transparency, local government

Procedia PDF Downloads 423

Authors: Y. Bablu Singh, B. S. Purkayashtha, Chungkham Yashawanta Singh

Abstract:

Morphological analysis forms the basic foundation in NLP applications including syntax parsing Machine Translation (MT), Information Retrieval (IR) and automatic indexing in all languages. It is the field of the linguistics; it can provide valuable information for computer based linguistics task such as lemmatization and studies of internal structure of the words. Computational Morphology is the application of morphological rules in the field of computational linguistics, and it is the emerging area in AI, which studies the structure of words, which are formed by combining smaller units of linguistics information, called morphemes: the building blocks of words. Morphological analysis provides about semantic and syntactic role in a sentence. It analyzes the Manipuri word forms and produces several grammatical information associated with the words. The Morphological Analyzer for Manipuri has been tested on 3500 Manipuri words in Shakti Standard format (SSF) using Meitei Mayek as source; thereby an accuracy of 80% has been obtained on a manual check.

Keywords: morphological analysis, machine translation, computational morphology, information retrieval, SSF

Procedia PDF Downloads 319

Authors: Wanida Suwunniponth

Abstract:

The purpose of this research was to study the factors of characteristic of business, website quality and trust affected intention to use electronic payment systems for online purchasing. This survey research used questionnaire as a tool to collect the data of 300 customers who purchased online products and used an electronic payment system. The descriptive statistics and multiple regression analysis were used to analyze data. The results revealed that customers had a good opinion towards the characteristic of the business and website quality. However, they have a moderate opinion towards trust and intention to repurchase. In addition, the characteristics of the business affected the purchase intention the most, followed by website quality and the trust with statistical significance at 0.05 level. For particular, the terms of reputation, communication, information quality, perceived risk and word of mouth affected the intention to use the electronic payment system. In contrast, the terms of size, system quality and service quality did not affect intention to use an electronic payment system.

Keywords: electronic payment, intention, online purchasing, trust

Procedia PDF Downloads 237

Authors: Diteboho Xaba, Kolentino Mpeta, Tlotliso Qejoe

Abstract:

This paper assesses the in-sample forecasting of the South African exchange rates comparing a linear ARIMA model and a SETAR model. The study uses a monthly adjusted data of South African exchange rates with 420 observations. Akaike information criterion (AIC) and the Schwarz information criteria (SIC) are used for model selection. Mean absolute error (MAE), root mean squared error (RMSE) and mean absolute percentage error (MAPE) are error metrics used to evaluate forecast capability of the models. The Diebold –Mariano (DM) test is employed in the study to check forecast accuracy in order to distinguish the forecasting performance between the two models (ARIMA and SETAR). The results indicate that both models perform well when modelling and forecasting the exchange rates, but SETAR seemed to outperform ARIMA.

Keywords: ARIMA, error metrices, model selection, SETAR

Procedia PDF Downloads 234

Authors: Butta Singh

Abstract:

This paper presents a chaotic map based approach for secured embedding of patient’s confidential data in electrocardiogram (ECG) signal. The chaotic map generates predefined locations through the use of selective control parameters. The sample value difference method effectually hides the confidential data in ECG sample pairs at these predefined locations. Evaluation of proposed method on all 48 records of MIT-BIH arrhythmia ECG database demonstrates that the embedding does not alter the diagnostic features of cover ECG. The secret data imperceptibility in stego-ECG is evident through various statistical and clinical performance measures. Statistical metrics comprise of Percentage Root Mean Square Difference (PRD) and Peak Signal to Noise Ratio (PSNR). Further, a comparative analysis between proposed method and existing approaches was also performed. The results clearly demonstrated the superiority of proposed method.

Keywords: chaotic maps, ECG steganography, data embedding, electrocardiogram

Procedia PDF Downloads 180

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: auditing information system, auditing mechanism, tax evasion, taxation

Procedia PDF Downloads 143

Authors: Krishna Poudel, Tahar Katuwal, Sujan Karki

Abstract:

A rapid propagation and acclimatization method of large cardamom was optimized in this study. Sprouted rhizome buds were collected. The excised rhizome bud explants were cultured on semi solid culture media. The explants were cultured on Murashige and Skoog’s (MS) medium supplemented with different concentration and combinations of BAP (6-Benzyl-amino-purine) and IBA (Indole-3-butyric acid) for shoot and root induction. Explants cultured on MS basal medium supplemented with 1.0 mg/l BAP + 0.5 gm/l IBA showed the highest rate of shoot multiplication. In vitro shoots were rooted on to the half-strength MS basal media supplemented with 0.5 mg/l IBA. Rooted shoots were transplanted in the screen house for hardening process. These hardened plants were subsequently shifted into the netted nursery for further multiplication process.

Keywords: concentration, explants, hardening, rhizome

Procedia PDF Downloads 233

Authors: Olatokunbo Yakeem

Abstract:

Human trafficking is a crime against gross violations of human rights. Trafficking in persons is a severe socio-economic dilemma that affects the national and international dimensions. Human trafficking or modern-day-slavery emanated from slavery, and it has been in existence before the 6ᵗʰ century. Today, no country is exempted from dehumanizing human beings, and as a result, it has been an international issue. The United Nations (UN) presented the International Protocol to fight human trafficking worldwide, which brought about the international definition of human trafficking. The protocol is to prevent, suppress, and punish trafficking in persons, especially women and children. The trafficking protocol has a link with transnational organised crime rather than migration. Over a hundred and fifty countries nationwide have enacted their criminal and panel code trafficking legislation from the UN trafficking protocol. Sex trafficking is the most common type of exploitation of women and children. Other forms of this crime involve exploiting vulnerable victims through forced labour, child involvement in warfare, domestic servitude, debt bondage, and organ removal for transplantation. Trafficking of women and children into sexual exploitation represents the highest form of human trafficking than other types of exploitation. Trafficking of women and children can either happen internally or across the border. It affects all kinds of people, regardless of their race, social class, culture, religion, and education levels. However, it is more of a gender-based issue against females. Furthermore, human trafficking can lead to life-threatening infections, mental disorders, lifetime trauma, and even the victim's death. The study's significance is to explore why the root causes of women and children trafficking in Nigeria are based around poverty, entrusting children in the hands of relatives and friends, corruption, globalization, weak legislation, and ignorance. The importance of this study is to establish how the national, regional, and international organisations are using the 3P’s Protection, Prevention, and Prosecution) to tackle human trafficking. The methodology approach for this study will be a qualitative paradigm. The rationale behind this selection is that the qualitative method will identify the phenomenon and interpret the findings comprehensively. The data collection will take the form of semi-structured in-depth interviews through telephone and email. The researcher will use a descriptive thematic analysis to analyse the data by using complete coding. In summary, this study aims to recommend to the Nigerian federal government to include human trafficking as a subject in their educational curriculum for early intervention to prevent children from been coerced by criminal gangs. And the research aims to find the root causes of women and children trafficking. Also, to look into the effectiveness of the strategies in place to eradicate human trafficking globally. In the same vein, the research objective is to investigate how the anti-trafficking bodies such as law enforcement and NGOs collaborate to tackle the upsurge in human trafficking.

Keywords: children, Nigeria, trafficking, women

Procedia PDF Downloads 173

Authors: Mbida Mohamed, Ezzati Abdellah

Abstract:

A strong challenge in the wireless sensor networks (WSN) is to save the energy and have a long life time in the network without having a high rate of loss information. However, topology control (TC) protocols are designed in a way that the network is divided and having a standard system of exchange packets between nodes. In this article, we will propose a clustering based and centralized routing table protocol of TC (CBCRT) which delegates a leader node that will encapsulate a single routing table in every cluster nodes. Hence, if a node wants to send packets to the sink, it requests the information's routing table of the current cluster from the node leader in order to root the packet.

Keywords: mobile wireless sensor networks, routing, topology of control, protocols

Procedia PDF Downloads 256

Authors: Moien Mojabi, Aurelien Hospital, Daniel Potts, Chris Young, Albert Leung

Abstract:

The wave analysis is an integral part of the hydrotechnical assessment carried out during the permitting and design phases for coastal structures, such as marinas. This analysis aims in quantifying: i) the Suitability of the coastal structure design against Small Craft Harbour wave tranquility safety criterion; ii) Potential environmental impacts of the structure (e.g., effect on wave, flow, and sediment transport); iii) Mooring and dock design and iv) Requirements set by regulatory agency’s (e.g., WSA section 11 application). While a complex three-dimensional hydrodynamic modelling approach can be applied on large-scale projects, the need for an efficient and reliable wave analysis method suitable for smaller scale marina projects was identified. As a result, Tetra Tech has developed and applied an integrated analysis framework (hereafter TT approach), which takes the advantage of the state-of-the-art numerical models while preserving the level of simplicity that fits smaller scale projects. The present paper aims to describe the TT approach and highlight the key advantages of using this integrated framework in lake marina projects. The core of this methodology is made by integrating wind, water level, bathymetry, and structure geometry data. To respond to the needs of specific projects, several add-on modules have been added to the core of the TT approach. The main advantages of this method over the simplified analytical approaches are i) Accounting for the proper physics of the lake through the modelling of the entire lake (capturing real lake geometry) instead of a simplified fetch approach; ii) Providing a more realistic representation of the waves by modelling random waves instead of monochromatic waves; iii) Modelling wave-structure interaction (e.g. wave transmission/reflection application for floating structures and piles amongst others); iv) Accounting for wave interaction with the lakebed (e.g. bottom friction, refraction, and breaking); v) Providing the inputs for flow and sediment transport assessment at the project site; vi) Taking in consideration historical and geographical variations of the wind field; and vii) Independence of the scale of the reservoir under study. Overall, in comparison with simplified analytical approaches, this integrated framework provides a more realistic and reliable estimation of wave parameters (and its spatial distribution) in lake marinas, leading to a realistic hydrotechnical assessment accessible to any project size, from the development of a new marina to marina expansion and pile replacement. Tetra Tech has successfully utilized this approach since many years in the Okanagan area.

Keywords: wave modelling, wind-wave, extreme value analysis, marina

Procedia PDF Downloads 71

Authors: Gerard Lawrence

Abstract:

This paper gives an in-depth discussion on Motivation in the Malaysian Armed Forces; highlighting it as a powerful and important tool upon which the well-being of an entire (or any) organization rests. It starts with the literal definition of the word and then the psychological aspects of it detailing the intricate mechanics and fundamentals in order to accurately and systematically harness it to create a motivated workforce. It then describes the types of motivation; positive and negative, its many facets and manifestation, clearly identifying each one point by point as well as drawing examples. The paper also deals with certain controversial practices like favoritism; nepotism and provides examples of military motivation both in historic and contemporary context. It strips the current system (and its flaws) to build, nurture and maintain motivation in the future. It shows how “past practice” may not necessarily be “best practice”, by providing the building blocks necessary to move forward and cautions on the inter-relation and differences between morale and motivation. As a conclusion the paper coins a theory of working in shifts for the military and urges careful research and planning as to IF this can raise if not maintain motivation in the new era.

Keywords: armed forces, Malaysia, motivation, military psychology

Procedia PDF Downloads 430

Authors: Michele Aleandri, Matteo Colangeli, Davide Gabrielli

Abstract:

We study a generalization to a continuous setting of the classical Markov chain tree theorem. In particular, we consider an irreducible diffusion process on a metric graph. The unique invariant measure has an atomic component on the vertices and an absolutely continuous part on the edges. We show that the corresponding density at x can be represented by a normalized superposition of the weights associated to metric arborescences oriented toward the point x. A metric arborescence is a metric tree oriented towards its root. The weight of each oriented metric arborescence is obtained by the product of the exponential of integrals of the form ∫a/b², where b is the drift and σ² is the diffusion coefficient, along the oriented edges, for a weight for each node determined by the local orientation of the arborescence around the node and for the inverse of the diffusion coefficient at x. The metric arborescences are obtained by cutting the original metric graph along some edges.

Keywords: diffusion processes, metric graphs, invariant measure, reversibility

Procedia PDF Downloads 163

Authors: Asmaa Shehata

Abstract:

Prior research indicates that second language (L2) learners encounter difficulty in the distinguishing novel L2 contrasting sounds that are not contrastive in their native languages. L2 orthographic information, however, is found to play a positive role in the acquisition of non-native phoneme contrasts. While most studies have mainly involved a familiar written script (i.e., the Roman script), the influence of a foreign, unfamiliar script is still unknown. Therefore, the present study asks: Does unfamiliar L2 script play a role in creating distinct phonological representations of novel contrasting phonemes? It is predicted that subjects’ performance in the unfamiliar orthography group will outperform their counterparts’ performance in the control group. Thus, training that entails orthographic inputs can yield a significant improvement in L2 adult learners’ identification and lexical encoding of novel L2 consonant contrasts. Results are discussed in terms of their implications for the type of input introduced to L2 learners to improve their language learning.

Keywords: Arabic, consonant contrasts, foreign script, lexical encoding, orthography, word learning

Procedia PDF Downloads 248

Authors: Esmaeil Khodadad

Abstract:

The environment is one of the hotbeds of global politics. It is only necessary to emphasize the human being on this word, and to take it as a serious political-social debate, so as to prevent the collapse of the harmony of the system of nature governing the earth, the landlord and its creatures. Earth, water and humans are three interconnected arms that should be kept in balance and harmony. The collapse of one of these arms disrupts the entire framework of the philosophy of life on earth. Environmental issues were found worldwide in the late 20th century and were given serious attention by experts. At the same time, international environmental issues have brought to the forefront the challenges of international relations. These ideas have introduced environmental issues and some of the main features of the causes and consequences of global environmental change, as well as ways to deal with this change Has been discussed. The objectives of this study are environmental issues in the world and in Iran, and it shows what factors contribute to the formation of spatial systems and its supporting systems, and finally what the goals should be about the ideal state of the future of the global environment and its issues. The information required for this research is a combination of documentary, descriptive-analytical and library methods.

Keywords: environment, environmental issues, flower, oeacen

Procedia PDF Downloads 133