Search results for: root word of accounting hasaba

Authors: Dimitris Balios, Stefanos Tantos

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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

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

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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

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Authors: Adilah Abdul Ghapor, Yong Zulina Zubairi, Rahmatullah Imon

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Missing value problem is common in statistics and has been of interest for years. This article considers two modern techniques in handling missing data for linear functional relationship model (LFRM) namely the Expectation-Maximization (EM) algorithm and Expectation-Maximization with Bootstrapping (EMB) algorithm using three performance indicators; namely the mean absolute error (MAE), root mean square error (RMSE) and estimated biased (EB). In this study, we applied the methods of imputing missing values in the LFRM. Results of the simulation study suggest that EMB algorithm performs much better than EM algorithm in both models. We also illustrate the applicability of the approach in a real data set.

Keywords: expectation-maximization, expectation-maximization with bootstrapping, linear functional relationship model, performance indicators

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Authors: J. K. Alhassan, B. Attah, S. Misra

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Human beings have the ability to make logical decisions. Although human decision - making is often optimal, it is insufficient when huge amount of data is to be classified. medical dataset is a vital ingredient used in predicting patients health condition. In other to have the best prediction, there calls for most suitable machine learning algorithms. This work compared the performance of Artificial Neural Network (ANN) and Decision Tree Algorithms (DTA) as regards to some performance metrics using diabetes data. The evaluations was done using weka software and found out that DTA performed better than ANN. Multilayer Perceptron (MLP) and Radial Basis Function (RBF) were the two algorithms used for ANN, while RegTree and LADTree algorithms were the DTA models used. The Root Mean Squared Error (RMSE) of MLP is 0.3913,that of RBF is 0.3625, that of RepTree is 0.3174 and that of LADTree is 0.3206 respectively.

Keywords: artificial neural network, classification, decision tree algorithms, diabetes mellitus

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Authors: D. N. Kambrekar, S. B. Jagginavar, J. Aruna

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Grape stem borer, Celosterna scrabrator is an important production constraint in grapes in India. Hitherto this pest was a severe menace only on the aged and unmanaged fields but during the recent past it has also started damaging the newly established fields. In India, since Karnataka, Andra Pradesh, Tamil Nadu and Maharashtra are the major grape production states, the incidence of stem borer is also restricted and severe in these states. The grubs of the beetle bore in to the main stem and even the branches, which affect the translocation of nutrients to the areal parts of the plant. Since, the grubs bore inside the stem, the chewed material along with its excreta is discharged outside the holes and the frass is found on the ground just below the bored holes. The portion of vines above the damaged part has a sticky appearance. The leaves become pale yellow which looks like a deficiency of micronutrients. The leaves ultimately dry and drop down. The status of the incidence of the grape stem borer in different grape growing districts of Northern Karnataka was carried out during three years. In each taluka five locations were surveyed for the incidence of grape stem borer. Further, the experiment on management of stem borer was carried out in the grape gardens of Vijayapur districts under farmers field during three years. Stem borer infested plants that show live holes were selected per treatments and it was replicated three times. Live and dead holes observed during pre-treatment were closely monitored and only plants with live holes were selected and tagged. Different doses of chlorantraniliprole 0.4% GR were incorporated into the soil around the vine basins near root zone surrounded to trunk region by removing soils up to 5-10 cm with a peripheral distance of 1 to 1.5 feet from the main trunk where feeder roots are present. Irrigation was followed after application of insecticide for proper incorporation of the test chemical. The results indicated that there was sever to moderate incidence of the stem borer in all the grape growing districts of northern Karnataka. Maximum incidence was recorded in Belagavi (11 holes per vine) and minimum was in Gadag district (8.5 holes per vine). The investigations carried out to study the efficacy of chlorantraniliprole on grape stem borer for successive three years under farmers field indicated that chlorantraniliprole @ 15g/vine applied just near the active root zone of the plant followed by irrigation has successfully managed the pest. The insecticide has translocated to all the parts of the plants and thereby stopped the activity of the pest which has resulted in to better growth of the plant and higher berry yield compared to other treatments under investigation. Thus, chlorantraniliprole 0.4 GR @ 15g/vine can be effective means in managing the stem borer.

Keywords: chlorantraniliprole, grape stem borer, Celosterna scrabrator, management

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Authors: Nikitha Francis, Anjana Hoode, Vinitha George, Jayashree S. Bhat

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The interaction between cognition and language, referred as cognitive-communication, is very intricate, involving several mental processes such as perception, memory, attention, lexical retrieval, decision making, motor planning, self-monitoring and knowledge. Cognitive-communication disorders are difficulties in communicative competencies that result from underlying cognitive impairments of attention, memory, organization, information processing, problem solving, and executive functions. Traumatic brain injury (TBI) is an acquired, non - progressive condition, resulting in distinct deficits of cognitive communication abilities such as naming, word-finding, self-monitoring, auditory recognition, attention, perception and memory. Cognitive-communication intervention in TBI is individualized, in order to enhance the person’s ability to process and interpret information for better functioning in their family and community life. The present case report illustrates the cognitive-communicative behaviors and the intervention outcomes of an adult with TBI, who was brought to the Department of Audiology and Speech Language Pathology, with cognitive and communicative disturbances, consequent to road traffic accident. On a detailed assessment, she showed naming deficits along with perseverations and had severe difficulty in recalling the details of the accident, her house address, places she had visited earlier, names of people known to her, as well as the activities she did each day, leading to severe breakdowns in her communicative abilities. She had difficulty in initiating, maintaining and following a conversation. She also lacked orientation to time and place. On administration of the Manipal Manual of Cognitive Linguistic Abilities (MMCLA), she exhibited poor performance on tasks related to visual and auditory perception, short term memory, working memory and executive functions. She attended 20 sessions of cognitive-communication intervention which followed a domain-general, adaptive training paradigm, with tasks relevant to everyday cognitive-communication skills. Compensatory strategies such as maintaining a dairy with reminders of her daily routine, names of people, date, time and place was also recommended. MMCLA was re-administered and her performance in the tasks showed significant improvements. Occurrence of perseverations and word retrieval difficulties reduced. She developed interests to initiate her day-to-day activities at home independently, as well as involve herself in conversations with her family members. Though she lacked awareness about her deficits, she actively involved herself in all the therapy activities. Rehabilitation of moderate to severe head injury patients can be done effectively through a holistic cognitive retraining with a focus on different cognitive-linguistic domains. Selection of goals and activities should have relevance to the functional needs of each individual with TBI, as highlighted in the present case report.

Keywords: cognitive-communication, executive functions, memory, traumatic brain injury

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Authors: Tonoyan Lusine

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The Communicative Grammar (CG) of a language deals with semantics and pragmatics in the first place as communication is a process of generating speech. As it is well known people can communicate with the help of limited word expressions and grammatical means. As to non-verbal communication, both vocabulary and grammar are not essential at all. However, the development of the communicative competence lies in verbal, non-verbal, grammatical, socio-cultural and intercultural awareness. There are several important issues and environment management strategies related to effective communication that one might need to consider for a positive learning experience. International students bring a broad range of cultural perspectives to the learning environment, and this diversity has the capacity to improve interaction and to enrich the teaching/learning process. Intercultural setting implies creative and thought-provoking work with different cultural worldviews and international perspectives. It is worth mentioning that the use of Communicative Grammar models creates a profound background for the effective intercultural communication.

Keywords: CG, cross-cultural communication, intercultural awareness, non-verbal behavior

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Authors: Suad M. Abuzariba, Liang Chen, Saeed Hadjifaradji

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To evaluate the optical eye diagram due to polarization-mode dispersion (PMD), polarization-dependent loss (PDL), and chromatic dispersion (CD) for a system of highly mode coupled fiber with lumped section at any given optical pulse sequence we present an analytical modle. We found that with considering PDL and the polarization direction correlation between PMD and PDL, a system with highly mode coupled fiber with lumped section can have either higher or lower Q-factor than a highly mode coupled system with same root mean square PDL/PMD values. Also we noticed that a system of two highly mode coupled fibers connected together is not equivalent to a system of highly mode coupled fiber when fluctuation is considered

Keywords: polarization mode dispersion, polarization dependent loss, chromatic dispersion, optical eye diagram

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Authors: Chia-Yu Yao

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This paper presents experimental results on testing the symbol-error-rate (SER) performance of quadrature amplitude modulation (QAM) systems employing symmetric pulse-shaping square-root (SR) filters designed by minimizing the roughness function and by minimizing the peak-to-average power ratio (PAR). The device used in the experiments is the 'bladeRF' software-defined-radio platform. PAR is a well-known measurement, whereas the roughness function is a concept for measuring the jitter-induced interference. The experimental results show that the system employing minimum-roughness pulse-shaping SR filters outperforms the system employing minimum-PAR pulse-shaping SR filters in the sense of SER performance.

Keywords: pulse-shaping filters, FIR filters, jittering, QAM

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Authors: Wasila Lawan Gadanya

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This paper examines the problems of learning English vowel pronunciation. The objective is to identify some of the factors that affect the learning of English vowel sounds and their proper realization in words. The theoretical framework adopted is based on both error analysis and contrastive analysis. The data collection instruments used in the study are questionnaire and word list for the respondents (students) and observation of some of their lecturers. All the data collected were analyzed using simple percentage. The findings show that it is not a single factor that affects the learning of English vowel pronunciation rather many factors concurrently do so. Among the factors examined, it has been found that lack of correlation between English orthography and its pronunciation, not mother-tongue (which most people consider as a factor affecting learning of the pronunciation of a second language), has the greatest influence on students’ learning and realization of English vowel sounds since the respondents in this study are from different ethnic groups of Nigeria and thus speak different languages but having the same or almost the same problem when pronouncing the English vowel sounds.

Keywords: English vowels, learning, Nigeria, pronunciation

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Authors: Rie Adachi

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In Japan, it is required to improve students’ English communicative proficiency and the Education Ministry will start English education for the third grade and upper from year 2020 on. Considering the problems with the educational system, Content and Language Integrated Learning (CLIL) is more appropriate to be employed in elementary schools rather than just introducing English lessons. Effective CLIL takes place in the 4Cs Framework, and different strategies are used in various activities, such as arts and crafts, bodily expression, singing, playing roles, etc. After a CLIL workshop for local teachers focused on the 4Cs, the writer conducted a survey of the 36 participants using a questionnaire and found that they did not know the word CLIL, but seemed to have an interest after attending the workshop. The writer concluded that researchers and practitioners need to spread awareness of the 4Cs framework, to apply CLIL into Japanese educational context, to provide CLIL teacher training program and so on, in order to practice CLIL in Japanese elementary schools and nurture students with a global mindset.

Keywords: CLIL, 4Cs, homeroom teachers, intercultural understanding

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Authors: Cesar Ferreira Amorim, Tamotsu Hirata, Runer Augusto Marson

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The purpose of this study was to determine the effect of strength ramp isometric contraction on changes in surface electromyography (sEMG) signal characteristics of the hamstrings muscles. All measurements were obtained from 20 healthy well trained healthy adults (age 19.5 ± 0.8 yrs, body mass 63.4 ± 1.5 kg, height: 1.65 ± 0.05 m). Subjects had to perform isometric ramp contractions in knee flexion with the force gradually increasing from 0 to 40% of the maximal voluntary contraction (MVC) in a 20s period. The root mean square (RMS) amplitude of sEMG signals obtained from the biceps femoris (caput longum) were calculated at four different strength levels (10, 20, 30, and 40% MVC) from the ramp isometric contractions (5s during the 20s task %MVC). The main results were a more pronounced increase non-linear in sEMG-RMS amplitude for the muscles. The protocol described here may provide a useful index for measuring of strength neuromuscular fatigue.

Keywords: biosignal, surface electromyography, ramp contractions, strength

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Authors: Ioana Neamtu

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This paper investigates the potential for demand-side management for the system price in the Nordic electricity market and the price effects of introducing wind-power into the system. The model proposed accounts for the micro-structure of the Nordic electricity market by modeling each hour individually, while still accounting for the relationship between the hours within a day. This flexibility allows us to explore the differences between peak and shoulder demand hours. Preliminary results show potential for demand response management, as indicated by the price elasticity of demand as well as a small but statistically significant decrease in price, given by the wind power penetration. Moreover, our study shows that these effects are stronger during day-time and peak hours,compared to night-time and shoulder hours.

Keywords: structural model, GMM estimation, system of equations, electricity market

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Authors: Zainab Olabisi Tairu

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The human species is facing some of the most challenging issues encountered as civilization and development occurs. The most salient factors threatening all species globally are habitats loss and degradation, overexploitation, competition with unwanted invasive species, pollution, global climate and various individual lifestyles of indigenous species. In order to avoid or minimize the effect of our actions on the environment and to balance employee work life with their private life, Green Human Resource is important and must be practiced in every organization including Higher Learning Institutions. This study addressed Green HRM from an institutional perspective, University systems are involved in numerous and complex social, educational and extra-curricular activities. The University community must be challenged to rethink and re-construct their environmental policies and practices in order to contribute to sustainable development. Many institutions only look at sustainability from the technology improvement aspect and waste management. People are the principal actors for sustainability development at the institutional level. The aim of the study is to explore the concept of Green Human Resource Management at a case site. Divine Word University (DWU) an Institution of Higher Education that embraced the ‘Printing & Paper use Policy’, also commonly referred to as the ‘paperless policy’, the use of solar as an alternative source of energy, water conservation and improvement in internet technology (IT) with the aim of becoming a green institution in effort to help save the environment. This study used Participatory Action Research as the Overarching methodological framework and Egg of sustainability and Wellbeing as the theoretical perspective in analyzing the data, engaging Case study strategy and a mixed method design at DWU. Focus group interview were conducted with three departments at the University, semi-structure interviews with the senior managers, survey questionnaire administered to students and staff with a sample size of 176 participants, in addition, policy documents were also exploited as extra source of data. Waste management including e-waste appeared to be one of the main concerns at DWU. A vast majority of DWU staff and students expressed the need for their institution to do more on sustainability education. The findings revealed that members of the community are not fully integrated like the Egg of sustainability and wellbeing in order to achieve sustainable development goal. The concept of Green Human Resource Management in Universities lies with the idea that Universities must bear profound responsibilities to manage its stakeholders in an environmental friendly way. Human resource management can help local institutions to recognize the need for changes of lifestyle, production, consumption as well as the end product in order to combat or at least reduce human Induced which produce or aggravate it.

Keywords: sustainability, environmental management, higher education institutions, green human resource management

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Authors: E. Tskitishvili, L. Jgenti, I. Eliava, T. Tskitishvili, N. Bagathuria, M. Gigolashvili

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The nematode fauna of 20 agrocenosis (soil, tuber of potato, green parts of plant, roots) was studied in four regions in South Georgia (Akhaltsikhe, Aspindza, Akhalkalaki, Ninotsminda). In all, there were registered 173 forms of free-living and Phyto-parasitic nematodes, including 132 forms which were specified according to their species. A few exemplars of potato root nematode (Ditylenchus destructor) were identified in soil samples taken in Ninotsminda, Akhalkalaki and Aspinda stations, i.e. invasion is weak. Based on our data, potato Ditylenchus was not found in any of the researched tubers, while based on the data of previous years the most of tubers were infested. The cysts of 'golden nematodes' were not found during inspection of material for detection of Globoderosis

Keywords: ditylenchus, monitoring, nematoda, potato

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Authors: Yasin Bilim, Alaaddin Başoda

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The recent growth of internet applications on hospitality and tourism provokes on-line consumer comments and reviews. Many researchers and practitioners have named this enormous potential as “e-WOM (electronic word of mouth)”. Travel comments are important experiential information for the potential travellers. Many researches have been conducted to analyse the effects of e-WOM on hotel consumers. Broadly quantitative methods have been used for analysing online comments. But, a few studies have mentioned about the positive practical aspects of the comments for hotel marketers. The study aims to show different usage and effects of hotel consumers’ comments. As qualitative analysis method, grounded theory, content and discourse analysis, were used. The data based on the 10 resort hotel consumers’ on-line comments. Results show that consumers tend to write comments about service person, rooms, food services and pool in their online space. These indicators can be used by hotel marketers as a marketing information tool.

Keywords: comments, E-WOM, hotel consumer, qualitative

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Authors: Alexander Glebovskiy

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Practitioners charged with fraud prevention and investigation strongly rely on the Fraud Triangle framework developed by Joseph T. Wells in 1997 while analyzing the causes of fraud at business organizations. The Fraud Triangle model explains fraud by elements such as pressure, opportunity, and rationalization. This view is not fully suitable for effective fraud prevention as the Fraud Triangle model provides limited insight into the causation of fraud. Fraud is a multifaceted phenomenon, the contextual factors of which may not fit into any framework. Employee criminal behavior in business organizations is influenced by environmental, individual, and organizational aspects. Therefore, further criminogenic factors and processes facilitating fraud in organizational settings need to be considered in the root-cause analysis: organizational culture, leadership style, groupthink effect, isomorphic behavior, crime of obedience, displacement of responsibility, lack of critical thinking and unquestioning conformity and loyalty.

Keywords: criminogenesis, fraud triangle, fraud prevention, organizational culture

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Authors: Emiko Suzuki

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Although some claim that we are in a post-feminist society, the word “postfeminism” still raises questions to many. In postfeminist media, as a British sociologist Rosalind Gill points out, on the one hand, it seems to promote an empowering image of women who are active, positively sexually motivated, has free will to make market choices, and have surveillance and discipline for their personality and body, yet on the other hand, such beautiful and attractive feminist image imposes stronger surveillance of their mind and body for women. Similar representation, which is that femininity is described in a contradictive way, is seen in Japanese media as well. This study tries to capture how post-feminist Japanese media is, contrary to its ostensible messages, encouraging women to join the obedience to the labor system by affirming the traditional image of attractive women using sexual objectification and promoting values of neoliberalism. The result shows an interesting insight into how Japanese media is creating a conflicting ideal representation of women through repeatedly exposing such images.

Keywords: postfeminism, Japanese media, sexual objectification, embodiment

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Authors: Ana Cristina García-Luna Romero

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This document seeks to reflect on the urban project from its conceptual identity root. In the first instance, a proposal is made on how the city project is sustained from the conceptual root, from the logos: it opens a way to assimilate the imagination; what we imagine becomes a reality. In this way, firstly, the need to use language as a vehicle for transmitting the stories that sustain us as humanity can be deemed as an important social factor that enables us to social behavior. Secondly, the need to attend to the written language as a mechanism of power, as a means to consolidate a dominant ideology or a political position, is raised; as it served to carry out the modernization project, it is therefore addressed differences between the real and the literate city. Thus, the consolidated urban-architectural project is based on logos, the project, and planning. Considering the importance of materiality and its relation to subjective well-being contextualized from a socio-urban approach, we question ourselves into how we can look at something that is doubtful. From a philosophy perspective, the truth is considered to be nothing more than a matter of correspondence between the observer and the observed. To understand beyond the relative of the gaze, it is necessary to expose different perspectives since it depends on the understanding of what is observed and how it is critically analyzed. Therefore, the analysis of materiality, as a political field, takes a proposal based on this research in the principles in transgenesis: principle of communication, representativeness, security, health, malleability, availability of potentiality or development, conservation, sustainability, economy, harmony, stability, accessibility, justice, legibility, significance, consistency, joint responsibility, connectivity, beauty, among others. The (urban) human being acts because he wants to live in a certain way: in a community, in a fair way, with opportunity for development, with the possibility of managing the environment according to their needs, etc. In order to comply with this principle, it is necessary to design strategies from the principles in transgenesis, which must be named, defined, understood, and socialized by the urban being, the companies, and from themselves. In this way, the technical status of the city in the neoliberal present determines extraordinary conditions for reflecting on an almost emergency scenario created by the impact of cities that, far from being limited to resilient proposals, must aim at the reflection of the urban process that the present social model has generated. Therefore, can we rethink the paradigm of the perception of life quality in the current neoliberal model in the production of the character of public space related to the practices of being urban. What we are trying to do within this document is to build a framework to study under what logic the practices of the social system that make sense of the public space are developed, what the implications of the phenomena of the inscription of action and materialization (and its results over political action between the social and the technical system) are and finally, how we can improve the quality of life of individuals from the urban space.

Keywords: cities, nature, society, urban quality of life

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Authors: Kariem Elhelow

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The task of optimizing teeth surface relations remains perplexing for many dental practitioners. The well-being of teeth, periodontium, and the musculoskeletal system is closely associated with occlusal stability. Dental occlusion is rather far beyond the simple contact of the occlusal surfaces of the opposite jaws, a fact that turned the word “Occlusion” into one of the most complicated puzzles in dentistry. The literature describing the pathological approaches made the practice of occlusion even more intimidating. Understanding the biomechanics of teeth and jaw movements makes the goals of occlusal rehabilitation very lively and simple to practice. The purpose of this article is to establish a path for understanding and practicing the fundamental occlusal principles in a simple yet in depth way. Relying of the evidence based core would deliver a context for showing that occlusion is not as complicated as literatures might reflect. Conclusion: Maintaining a well-defined picture of what a healthy occlusion should be like is very gratifying to both the operator and the patient, with added worth of predictability, esthetics, and function to the whole treatment.

Keywords: occlusal, temporomandibular joint, prosthetic, dentition

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Authors: Sławomir Lasota, Tomasz Kajdanowicz

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This study explores the development of human-centric decision support systems tailored for Industry 5.0 production paradigms. By leveraging machine learning-based recommender systems, the proposed solution optimizes real-time production settings, accounting for both machine parameters and individual operator preferences. Integrating key performance indicators (KPIs) such as Overall Equipment Effectiveness (OEE) ensures sector-independent applicability and eco-efficiency. This paper also investigates how the ”Tweeting Factory” framework enhances communication between system components, facilitating adaptive and human-aware process improvements. Experimental results demonstrate the potential for increased operational efficiency and reduced resource consumption, paving the way for autonomous production systems.

Keywords: decision support systems, industry 5.0, machine learning, human-centric

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Authors: Dilek Bilgiç

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Configuration Management (CM) is a discipline assuring the consistency between product information the reality all along the product lifecycle. Although the extensive benefits of this discipline, such as the direct impact on increasing return on investment, reducing lifecycle costs, are realized by most organizations. It is worth evaluating that CM functions might be successfully implemented in some organized anarchies. This paper investigates how to manage ambiguity in CM processes as an opportunity within an environment that has different types of complexities and choice arenas. It is not explained how to establish a configuration management organization in a company; more specifically, it is analyzed how to apply configuration management processes when different types of streams exist. From planning to audit, all the CM functions may provide different organization learning opportunities when those applied with the right leadership methods.

Keywords: configuration management, leadership, organizational analysis, organized anarchy, cm process, organizational learning, organizational maturity, configuration status accounting, leading innovation, change management

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Authors: Hassan Medaghri Alaoui

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The accounting and financial reporting system in use today is over 500 years old and has failed to capture the new knowledge and innovation economy in which intangible assets are becoming increasingly valuable. Yet, there has been a growing acknowledgment among the research community as to the relevance of intellectual capital as a major enhancer of an organization’s well-being. Much of the research provides great support for how the IC is instrumental in determining financial and stock performances. As far as we know, this article is one of the earliest exploratory attempts to examine the intellectual capital impact on the corporate performance of the IT sector in Morocco. The purpose of this study is to verify empirically the influence of intellectual capital on firm performance. We have undertaken, over a fifteen-year period, a longitudinal (2005–2019) case study of a prominent payment-solutions company based in a developing economy with global operations.

Keywords: intellectual capital, IT sector, measuring intellectual capital, modified value added intellectual capital coefficient, Morocco

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Authors: Miju Choi

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Shopping tourism is an emerging concept in tourism research, thus contradicting the notion that shopping is not a novel idea. Tourists have long been performing shopping activities, such as purchasing authentic handicrafts and souvenirs, to benefit from a pleasant tourism experience. Some scholars regarded shopping as one of the oldest tourist activities and stressed that a trip is incomplete without shopping. Others then asserted that shopping is inseparable from other activities in tourist destinations and may in fact be considered a main purpose for travel. In other words, shopping is regarded as an incidental tourist activity, thereby indicating its potential as a primary travel motivation. The current study investigates the personal values of shopping tourists and their satisfaction levels. Via convenience sampling, 230 samples were collected. The software packages SPSS Statistics 20.0 and AMOS 20.0 were used for statistical analysis. Findings showed that both hedonic and utilitarian values positively influence tourist satisfaction and positive word of mouth. Therefore, this research deepens understanding regarding tourist behavior in the context of shopping tourism research.

Keywords: shopping tourism, hedonic value, utilitarian value, tourist satisfaction

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Authors: Narayana Bhat, Majda Khalil, Hamad Al-Mansour, Anitha Manuvel, Vimla Yeddu

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The aim of this study was to assess the antimicrobial and antioxidant potential and phytochemical composition of Peganum harmala L. For this purpose, powdered shoot, root, and seed samples were extracted in an accelerated solvent extractor (ASE) with methanol, ethanol, acetone, and dichloromethane. The residues were reconstituted in the above solvents and 10% dimethyl sulphoxide (DMSO). The antimicrobial activity of these extracts was tested against two bacterial (Escherichia coli E49 and Staphylococcus aureus CCUG 43507) and two fungi Candida albicans ATCC 24433, Candida glabrata ATCC 15545) strains using the well-diffusion method. The minimum inhibitory concentration (MIC) and growth pattern of these test strains were determined using microbroth dilution method, and the phospholipase assay was performed to detect tissue damage in the host cells. Results revealed that ethanolic, methanolic, and dichloromethane extracts of seeds exhibited significant antimicrobial activities against all tested strains, whereas the acetone extract of seeds was effective against E. coli only. Similarly, ethanolic and methanolic extracts of roots were effective against two bacterial strains only. One sixth of percent (0.6%) yield of methanol extract of seeds was found to be the MIC for Escherichia coli E49, Staphylococcus aureus CCUG 43507, and Candida glabrata ATCC 15545. Overall, seed extracts had greater antimicrobial activities compared to roots and shoot extracts. The original plant extract and MIC dilutions prevented phospholipase secretion in Staphylococcus aureus CCUG 43507 and Candida albicans ATCC 24433. The 1,1-diphenyl-2-picrylhydrazyl (DPPH) radical scavenging assay revealed radical scavenging activities ranging from 71.80 ± 4.36% to 87.75 ± 1.70%. The main compound present in the root extract was 1-methyl-7-methoxy-beta-carboline (RT: 44.171), followed by norlapachol (3.62%), benzopyrazine (2.20%), palmitic acid (2.12%) and vasicinone (1.96%). In contrast, phenol,4-ethenyl-2-methoxy was in abundance in the methonolic extract of the shoot, whereas 1-methyl-7-methoxy-beta-carboline (79.59%), linoleic acid (9.05%), delta-tocopherol (5.02%), 9,12-octadecadienoic acid, methyl ester (2.65%), benzene, 1,1-1,2 ethanediyl bis 3,4dimethyl (1.15%), anthraquinone (0.58%), hexadecanoic acid, methyl ester (0.54%), palmitic acid (0.35%) and methyl stearate (0.18%) were present in the methanol extract of seeds. Major findings of this study, along with their relevance to developing effective, safe drugs, will be discussed in this presentation.

Keywords: medicinal plants, secondary metabolites, phytochemical screening, bioprospecting, radical scavenging

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Authors: Mohd Yusri Ibrahim

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Although it is known that interpersonal skills are essential for personal development, the debate however continues as to how to measure those skills, especially in youths. This study was conducted to develop a measurement model of interpersonal skills by suggesting three construct namely personal, skills and relationship; six function namely self, perception, listening, conversation, emotion and conflict management; and 30 behaviours as indicators. This cross-sectional survey by questionnaires was applied in east side of peninsula of Malaysia for 150 respondents, and analyzed by structural equation modelling (SEM) by AMOS. The suggested constructs, functions and indicators were consider accepted as measurement elements by observing on regression weight for standard loading, average variance extracted (AVE) for convergent validity, square root of AVE for discriminant validity, composite reliability (CR), and at least three fit indexes for model fitness. Finally, a measurement model of interpersonal skill for youth was successfully developed.

Keywords: interpersonal communication, interpersonal skill, youth, communication skill

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Authors: Matteo Gentilucci, Marco Materazzi, Gilberto Pambianchi

Abstract:

Climate change is an increasingly central issue in the world, because it affects many of human activities. In this context regional studies are of great importance because they sometimes differ from the general trend. This research focuses on a small area of central Italy which overlooks the Adriatic Sea, the province of Macerata. The aim is to analyze space-based climate changes, for precipitation and temperatures, in the last 3 climatological standard normals (1961-1990; 1971-2000; 1981-2010) through GIS software. The data collected from 30 weather stations for temperature and 61 rain gauges for precipitation were subject to quality controls: validation and homogenization. These data were fundamental for the spatialization of the variables (temperature and precipitation) through geostatistical techniques. To assess the best geostatistical technique for interpolation, the results of cross correlation were used. The co-kriging method with altitude as independent variable produced the best cross validation results for all time periods, among the methods analysed, with 'root mean square error standardized' close to 1, 'mean standardized error' close to 0, 'average standard error' and 'root mean square error' with similar values. The maps resulting from the analysis were compared by subtraction between rasters, producing 3 maps of annual variation and three other maps for each month of the year (1961/1990-1971/2000; 1971/2000-1981/2010; 1961/1990-1981/2010). The results show an increase in average annual temperature of about 0.1°C between 1961-1990 and 1971-2000 and 0.6 °C between 1961-1990 and 1981-2010. Instead annual precipitation shows an opposite trend, with an average difference from 1961-1990 to 1971-2000 of about 35 mm and from 1961-1990 to 1981-2010 of about 60 mm. Furthermore, the differences in the areas have been highlighted with area graphs and summarized in several tables as descriptive analysis. In fact for temperature between 1961-1990 and 1971-2000 the most areally represented frequency is 0.08°C (77.04 Km² on a total of about 2800 km²) with a kurtosis of 3.95 and a skewness of 2.19. Instead, the differences for temperatures from 1961-1990 to 1981-2010 show a most areally represented frequency of 0.83 °C, with -0.45 as kurtosis and 0.92 as skewness (36.9 km²). Therefore it can be said that distribution is more pointed for 1961/1990-1971/2000 and smoother but more intense in the growth for 1961/1990-1981/2010. In contrast, precipitation shows a very similar shape of distribution, although with different intensities, for both variations periods (first period 1961/1990-1971/2000 and second one 1961/1990-1981/2010) with similar values of kurtosis (1st = 1.93; 2nd = 1.34), skewness (1st = 1.81; 2nd = 1.62 for the second) and area of the most represented frequency (1st = 60.72 km²; 2nd = 52.80 km²). In conclusion, this methodology of analysis allows the assessment of small scale climate change for each month of the year and could be further investigated in relation to regional atmospheric dynamics.

Keywords: climate change, GIS, interpolation, co-kriging

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Authors: V. Vargas-Alejo, L. E. Montero-Moguel

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Understanding the concept of function has been important in mathematics education for many years. In this study, the models built by a group of five business administration and accounting undergraduate students when carrying out a population growth activity are analyzed. The theoretical framework is the Models and Modeling Perspective. The results show how the students included tables, graphics, and algebraic representations in their models. Using technology was useful to interpret, describe, and predict the situation. The first model, the students built to describe the situation, was linear. After that, they modified and refined their ways of thinking; finally, they created exponential growth. Modeling the activity was useful to deep on mathematical concepts such as covariation, rate of change, and exponential function also to differentiate between linear and exponential growth.

Keywords: covariation reasoning, exponential function, modeling, representations

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Authors: Xinyu Chen

Abstract:

This article reviews Chinese psychoanalytic theorist, Dr. Huo Datong’s notion, the complex of generation, around which Huo conceptualizes a localized set to recapitulate the unconscious structure of Chinese people. Psychoanalysis underwent constant localization influenced by the socio-cultural milieu and endeavored by scholars receiving training backgrounds from different psychoanalytic schools. Dr. Huo Datong is one of the representatives with a Sino-French background of psychoanalytic training, whose enterprise has demonstrated psychoanalysis's cultural and ideological accommodability. Insufficient academic attention has been paid to this concept as the core of Huo’s re-framework. This notion is put forward by sharing a western psychoanalytic reading of Chinese mythologies to contour Chinese unconsciousness. Regarding Huo’s interpretation of the Chinese kinship network as the basis to propose an omnipotent symbolic mother rather than an Oedipal father, this article intends to review this notion in terms of its mythological root to evaluate the theoretical practicality.

Keywords: psychoanalysis, China, Huo Datong, mythology

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Authors: Crystal Jewell

Abstract:

Substantial evidence suggests a link exists between trait or dispositional mindfulness and creativity. While most studies on the mindfulness-creativity link focus on measures of divergent thinking, no study to date has explored the link through the lens of poetry writing. Thus, the present study sought to examine the relation between mindfulness and poetry through various linguistic elements, including word count, references to the self versus references to the collective, and frequency of past-, present-, and future-tense verb usage. Following a questionnaire on demographics, university undergraduates at a United States college completed a survey measuring trait mindfulness, then engaged in a two-part associated poetry-writing task intended to mimic writing tasks used to counter writer’s block. Results indicated no significant relations among any measures of poetry linguistic elements and trait mindfulness, as well as the facets of trait mindfulness. Limitations and future directions call for replication of results and further examination of different poetry linguistic elements.

Keywords: mindfulness, poetry, linguistics, psychology

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