Search results for: can-do statements

Authors: Iryna Shevchenko

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The science of mathematics was originated at the order of count of objects and subsequently for the measurement of size and quality of objects using the logical or abstract means. The laws of mathematics are based on the study of absolute values. The number 0 or "nothing" is the purely logical (as the opposite to absolute) value as the "nothing" should always assume the space for the something that had existed there; otherwise the "something" would never come to existence. In this work we are going to prove that the number "0" is the abstract (logical) and not an absolute number and it has the absolute value of “∞” (infinity). Therefore, the number "0" might not stand in the row of numbers that symbolically represents the absolute values, as it would be the mathematically incorrect. The symbolical value of number "0" in the row of numbers could be represented with symbol "∞" (infinity). As a result, we have the mathematical row of numbers: epsilon, ...4, 3, 2, 1, ∞. As the conclusions of the theory of number “0” we presented the statements: multiplication and division by fractions of numbers is illegal operation and the mathematical division by number “0” is allowed.

Keywords: illegal operation of division and multiplication by fractions of number, infinity, mathematical row of numbers, theory of number “0”

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Authors: Ikechukwu Ndu

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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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Authors: Marko Čular

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The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyses transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper, quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.

Keywords: transparency report, index quality of transparency report, Croatian audit act, code of ethics for professional accountants

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Authors: Ben D. Atkins

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This study will examine the impact of September 11, 2001, terrorist attacks on the organizational development of American federal law enforcement through focusing on the Federal Bureau of Investigation. Content analysis of discourse in a federal law enforcement practitioner publication along with official FBI statements will be used to gain a better understanding of FBI organizational changes that have taken place since the events of September 11, 2001. Analysis of content trends in the FBI Law Enforcement Bulletin and public discourse of FBI officials from 1999 to 2005 indicate that, in addition to structural changes, the bureau has also undergone a variety of cultural changes. The results offer some support for the institutional theoretical perspective, suggesting that post-9/11 organizational changes such as new mission priorities and the establishment of new branches were partially initiated due to a variety external pressures, which lends support for coercive isomorphism. Furthermore, structural changes are discussed in relation to the attainment and maintenance of organizational legitimacy.

Keywords: institutional theory, organizational theory, law enforcement, public administration

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Authors: Aiza Dalman

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Words are powerful when these are used wisely and strategically. In this study, twelve (12) campaign speeches of President Donald J. Trump were analyzed as to frequently used words and ethos, pathos and logos being employed. The speeches were read thoroughly, analyzed and interpreted. With the use of Word Counter Tool and Text Analyzer software accessible online, it was found out that the word ‘will’ has the highest frequency of 121, followed by Hillary (58), American (38), going (35), plan and Clinton (32), illegal (30), government (28), corruption (26) and criminal (24). When the speeches were analyzed as to ethos, pathos and logos, on the other hand, it revealed that these were all employed in his speeches. The statements under these pointed out against Hillary or in his favor. The unique strategy of President Donald J. Trump as to frequently used words and ethos, pathos and logos in persuading people perhaps lead the way to his victory.

Keywords: campaign speeches, corpus analysis, ethos, logos and pathos, power of words

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Authors: Marketa Slazanska

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Cicero is generally perceived as one of the most gifted authors of all the antiquity, which has brought him a great popularity. Even the orator himself was eager to be seen as a man of fine taste for culture and especially literature, which was in his days represented by the interest in everything of a Greek origin. It might, therefore, lead to an assumption that literature was a key interest in his life, too. However, a confirmation of this assumption cannot be found in his letters, which are believed to offer Cicero's most personal statements. Reading his letters thoroughly and comparing them to the respective historical background, it may be found out that the author has mentioned literature mainly in a specific context of his political career losing importance. To analyze the letters have been used in the original Latin version as well as several translations and a large historical and literary background. The object of this paper is to specify, whether Cicero regarded himself more as an author and orator, or as a politician, and how did his correspondents regard him. The respective findings could be useful for better understanding of author's life and work and they may help his readers to see his books from a different, and perhaps more accurate, point of view.

Keywords: antiquity, politician, literature, letters, Cicero, oratory

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Authors: Gul Selin Erben

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Precariousness can be evaluated as the new employment climate of the neo-liberal employment markets. As the word refers to a new mode of employment experience and working practices, it was felt as a necessity to reveal the basic characteristics of this kind of employment experience. Furthermore, according to the literature, precarious employment practices have some negative outcomes such as alienation, sense of anger, and anomy. Thus, it has quite significant to reveal the conditions' characteristics and practices of precarious employment. This study has the purpose to develop an instrument which measures the precarious employment practices. In order to develop a precariousness scale, the relevant literature was examined, and 30 statements were established as a result of the literature review. The development and validation of the scale were done by a sample of 123 individuals who work in different sectors in İstanbul as a white color employee. Convenience sampling was used as a sampling methodology. Reliability and factor analysis were conducted. As a result of the exploratory factor analysis, 3 dimensions were gathered.

Keywords: employment, employment experience, precariousness, scale development

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Authors: Alicja Reuben, Amira Annabi

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In this paper, we explore the relationship between the selection of valuation techniques by investment banks and the banks’ risk perceptions and performance in the context of the theory of performativity. We use inferential statistics to study these relationships by building a unique dataset based on the disclosure of 12 investment banks’ 2012-2015 annual financial statements. Moreover, we create two constructs, namely intensity of use and risk perception. We measure the intensity of use as a frequency metric of how often a particular bank adopts valuation techniques for a particular asset or liability. We measure risk perception based on disclosed ranges of values for unobservable inputs. Our results are twofold: we find a significant negative correlation between (1) intensity of use and investment bank performance and (2) intensity of use and risk perception. These results indicate that a performative process takes place, and the valuation techniques are enacting their environment.

Keywords: language, linguistics, performativity, financial techniques

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Authors: Thiru Vandeyar

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This study sets out to explore how teachers’ beliefs and attitudes about ICT policy influence a consensus approach to the formulation of a school ICT policy. This case study proposes Q- methodology as an innovative method to facilitate a school’s capacity to develop policy reflecting teacher beliefs and attitudes. Q-methodology is used as a constructivist approach to the formulation of an ICT policy. Data capture was a mix of Q-methodology and qualitative principles. Data was analyzed by means of document, content and cluster analysis methods. Findings were threefold: First, teachers’ beliefs and attitudes about ICT policy influenced a consensus approach by including teachers as policy decision-makers. Second, given the opportunity, teachers have the inherent ability to deconstruct and critically engage with policy statements according to their own professional beliefs and attitudes. And third, an inclusive approach to policy formulation may inform the practice of school leaders and policymakers alike on how schools may develop their own policy.

Keywords: ICT, policy, teacher beliefs, consensus

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Authors: Fathi Ihmeideh

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The study aimed at investigating parents’ attitudes towards a school-based family program in developing kindergarten children’s literacy skills. The study surveyed 160 parents of preschool children, gathering information about their attitudes toward the development of children’s early literacy. Results indicated that parents hold positive attitudes towards the school-based family literacy program. The results also revealed statistically significant differences among parents due to a number of study variables. The study concludes with putting forward a number of practical and theoretical recommendations for the field of study. Acknowledgment: This paper was made possible by NPRP grant # (NPRP 8-921-5-122) from the Qatar national research fund (a member of Qatar foundation). The statements made herein are solely the responsibility of the authors.

Keywords: parents, literacy development, preschool children, family involvement

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Authors: Kamal Agrawal, Ved Prakash Nayak, Akshay Patil

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Raipur is known as a city of water bodies. The city had around 200 man-made and natural lakes of varying sizes. These structures were constructed to collect rainwater and control flooding in the city. Due to the transition from community participation to state government, as well as rapid urbanisation, Raipur now has only about 80 lakes left. Rapid and unplanned growth has resulted in pollution, encroachment, and eutrophication of the city's lakes. The state government keeps these lakes in good condition by cleaning them and proposing lakefront developments. However, maintaining individual lakes is insufficient because urban lakes are not distinct entities. It is a system comprised of the lake, shore, catchment, and other components. While Urban lake system (ULS) is a combination of multiple such lake systems interacting in a complex urban setting. Thus, the project aims to propose a co-evolution model for urban lake systems (ULS) and rapid urbanization in Raipur. The goals are to comprehend the ULS and to identify elements and dimensions of urbanization that influence the ULS. Evaluate the impact of rapid urbanization on the ULS & vice versa in the study area. Determine how to maximize the positive impact while minimizing the negative impact identified in the study area. Propose short-, medium-, and long-term planning interventions to support the ULS's co-evolution with rapid urbanization. A complexity approach is used to investigate the ULS. It is a technique for understanding large, complex systems. A complex system is one with many interconnected and interdependent elements and dimensions. Thus, elements of ULS and rapid urbanization are identified through a literature study to evaluate statements of their impacts (Beneficial/ Adverse) on one another. Rapid urbanization has been identified as having elements such as demography, urban legislation, informal settlement, urban infrastructure, and tourism. Similarly, the catchment area of the lake, the lake's water quality, the water spread area, and lakefront developments are all being impacted by rapid urbanisation. These nine elements serve as parameters for the subsequent analysis. Elements are limited to physical parameters only. The city has designated a study area based on the definition provided by the National Plan for the Conservation of Aquatic Ecosystems. Three lakes are discovered within a one-kilometer radius, establishing a tiny urban lake system. Because the condition of a lake is directly related to the condition of its catchment area, the catchment area of these three lakes is delineated as the study area. Data is collected to identify impact statements, and the interdependence diagram generated between the parameters yields results in terms of interlinking between each parameter and their impact on the system as a whole. The planning interventions proposed for the ULS and rapid urbanisation co-evolution model include spatial proposals as well as policy recommendations for the short, medium, and long term. This study's next step will be to determine how to implement the proposed interventions based on the availability of resources, funds, and governance patterns.

Keywords: urban lake system, co-evolution, rapid urbanization, complex system

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Authors: Afrizon Reskino

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The Article explores how the role of Zakat and Corporate Social Responsibility (CSR) can enhance corporate values. This research is a descriptive study which aimed to find out how the impact of Zakat and CSR disclosure towards corporate values. Sample taken in this research is the company has entered into the Jakarta Islamic Index, and it estimated to have implemented CSR and also made statements of sources and uses of Zakat taking PT. INCO, PT. Inducement and PT. Semen Gresik. The reasons for selecting of three companies are known from the data and facts every year they always provide significant CSR funds. CSR and charity both have a role and responsibility for the welfare of the peoples. This study found that in 2008, debt-to-equity ratio of PT. INCO approximately 15%. In 2009, It increased to 23%. While Debt-to-equity ratio of PT Semen Gresik increase of 3% to 4%. PT Inducement is weaken from 10% to 7%, but the average debt-to-equity ratio of the three companies has increased.

Keywords: zakat, charity, corporate social responsibility, corporate values

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Authors: Takwa Jahan

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Music can be used in ESL classroom to create a learning environment. As literature abounds with positive statements, music can be used as a vehicle for second language acquisition. Music can be applied as an instrument to help second language learners to acquire vocabulary, grammar, spelling and other four skills and to expand cultural knowledge. Vocabulary learning is perceived boring by learners. As listening to music and singing songs are enjoyable to students, it can be used effectively to acquire vocabulary in second language. This paper reports a study to find out how music exhilarates vocabulary acquisition as the learners stay relaxed and thus learning becomes more enjoyable. For conducting my research two groups of fifty students- music and non-music group were formed. Data were collected through class observation, test, questionnaires, and interview. The finding shows that music group acquired much amount of vocabulary than the non-music group. They enjoyed vocabulary learning activities based on listening songs.

Keywords: effective instrument, ESL classroom, music, relax environment, vocabulary learning

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Authors: Dragos Ardeleanu, Silviu-Valentin Petre

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Written to satisfy the needs of Western powers, classical geopolitics bore the stint of Eurocentrism. Both Mackinder’s heartland and Nicholas Spykman’s rimland were intellectual creations set for the purpose of the Anglophone nations dealing with Eurasia. However, while today’s world is moving towards multipolarity, other emerging regional actors are following their own interests using a different geospatial map. Such is the case of Iran which has developed an engagement pattern in Africa, directed mostly towards costal states, in order to break the rimland grip of Arab states and also the international pressure established against Tehran’s nascent nuclear program. Capitalizing on literature review and analysing statements from key public figures, our paper argues that Iranian African geopolitics displays a dual message: on the one hand, it uses tiers-mondiste rhetoric to garner the support of different coastal African states and, on the other hand, it employs Shiism to gain a foothold in strategic parts of the black continent.

Keywords: African geopolitics, Iran, Shiism, tiers-mondisme

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Authors: Matthew J. Zagumny

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The QUEST is an assessment of scientific epistemic beliefs and was developed to measure students’ intellectual development in regards to beliefs about knowledge and knowing. The QUEST utilizes Q-sort methodology, which requires participants to rate the degree to which statements describe them personally. As a measure of personal theories of knowledge, the QUEST instrument is described with the Q-sort distribution and scoring explained. A preliminary demonstration of the QUEST assessment is described with two samples of undergraduate students (novice/lower division compared to advanced/upper division students) being assessed and their average QUEST scores compared. The usefulness of an assessment of epistemology is discussed in terms of the principle that assessment tends to drive educational practice and university mission. The critical need for university and academic programs to focus on development of students’ scientific epistemology is briefly discussed.

Keywords: scientific epistemology, critical thinking, Q-sort method, STEM undergraduates

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Authors: Rashmi Shahu

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This is a comparative study of the Organizational Role Stress among the private and government sector employees. There was no known similar kind of Organizational Role Stress study in the field area i.e. Nagpur city. Hence, in order to understand the ORS level pertaining to the government and private sector employees in various offices it was taken as the subject for this study. The Method used for this study was the incidental sampling method. The Organizational Role Scale containing 50 statements related to the ten different ORS areas was used for observations. All 60 participants were tested. The results of the study show that there was a significant difference in only one area of ORS i.e. Personal Inadequacy for the participants. The employees from the private sector showed higher Personal Inadequacy than the government employees. Rest of the ORS areas showed no significant difference meaning that the employees were well adjusted in the respective areas.

Keywords: organozational role stress, private sector, government sector, personal inadequacy

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Authors: Azli Bin Ariffin, Noor Amy Afiza Binti Mohd Yusof

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This study aims to identify effect of social network usage on the self-learning method in teaching and learning at Sultan Idris Education University. The study involved 270 respondents consisting of students in the pre-graduate and post-graduate levels from nine fields of study offered. Assessment instrument used is questionnaire which measures respondent’s background includes level of study, years of study and field of study. Also measured the extent to which social pages used for self-learning and effect received when using social network for self-learning in learning process. The results of the study showed that students always visit Facebook more than other social sites. But, it is not for the purpose of self-learning. Analyzed data showed that 45.5% students not sure about using social sites for self-learning. But they realize the positive effect that they will received when use social sites for self-learning to improve teaching and learning process when 72.7% respondent agreed with all the statements provided.

Keywords: facebook, self-learning, social network, teaching, learning

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Authors: Joao Teotonio Manzi

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Reversibility, irreversibility, equilibrium and steady-state that play a central role in the thermodynamic analysis of processes arising in the context of reactive systems are discussed in this article. Such concepts have generated substantial doubts, even among the most experienced researchers, and engineers, because from the literature, conclusive or definitive statements cannot be extracted. Concepts such as the time-reversibility of irreversible processes seem paradoxical, requiring further analysis. Equilibrium and reversibility, which appear to be of the same nature, have also been re-examined in the light of maximum entropy. The goal of this paper is to revisit and explore these concepts based on classical thermodynamics in order to have a better understanding them due to their impacts on technological advances, as a result, to generate an optimal procedure for designing, monitoring, and engineering optimization. Furthermore, an effective graphic procedure for dimensioning a Plug Flow Reactor has been provided. Thus, to meet the needs of chemical engineering from a simple conceptual analysis but with significant practical effects, a macroscopic approach is taken so as to integrate the different parts of this paper.

Keywords: reversibility, equilibrium, steady-state, thermodynamics, reactive system

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Authors: Kevin Smith

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Publicly traded company in the US are legally obligated to host earnings calls that discuss their most recent financial reports. During these calls, investors are able to ask these companies questions about these financial reports and on the future direction of the company. This paper examines whether common institutional owners use these calls as a way to indirectly signal to companies in their portfolio to not take actions that could hurt the common owner's interests. This paper uses transcripts taken from the earnings calls of the six largest health insurance companies in the US from 2014 to 2019. This data is analyzed using text analysis and sentiment analysis to look for patterns in the statements made by common owners. The analysis found that common owners where more likely to recommend against direct price competition and instead redirect the insurance companies towards more passive actions, like investing in new technologies. This result indicates a mechanism that common owners use to reduce competition in the health insurance market.

Keywords: common ownership, text analysis, sentiment analysis, machine learning

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Authors: Aber Salem Aboalgasm, Rupert Ward

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This study investigated some results of the use of digital art tools by junior school children in order to discover if these tools could promote artistic ability and creativity. The study considers the ease of use and usefulness of the tools as well as how to assess artwork produced by digital means. As the use of these tools is a relatively new development in Art education, this study may help educators in their choice of which tools to use and when to use them. The study also aims to present a model for the assessment of students’ artistic development and creativity by studying their artistic activity. This model can help in determining differences in students’ creative ability and could be useful both for teachers, as a means of assessing digital artwork, and for students, by providing the motivation to use the tools to their fullest extent. Sixteen students aged nine to ten years old were observed and recorded while they used the digital drawing tools. The study found that, according to the students’ own statements, it was not the ease of use but the successful effects the tools provided which motivated the children to use them.

Keywords: artistic ability, creativity, drawing digital tool, TAM model, psychomotor domain

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Authors: Dovile Kuzminskaite

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Rosario Castellanos is one of the most important Mexican writers; in her poetry and essays, she demythologizes social stereotypes about womanhood that were deeply present in Mexican society of the XXth century. In her extent poetic work, Rosario Castellanos demythologizes such concepts as romance, marriage, and motherhood, showing them in a way which did not agree with the norms of the catholic based society of her times. The aim of this research is to analyze the poetry of Rosario Castellanos working on sematic and structural levels and to investigate closely how she represents motherhood, what is the role of mother and the relationship of mother and child in her poems. Also, it is of interest to observe what are the elements used in the process of creating a different concept of motherhood. In order to reflect on this subject, this research will be based on semiotics, queer studies, and the philosophy of Michel Foucault, who introduces the concept of power when reflecting on gender and society. Rosario Castellanos turned into an example of disobedience and otherness for a generation of intellectuals in Spanish speaking countries, and because of this reason, it is of great importance to understand the politic and social statements that are represented by her poetry.

Keywords: motherhood, women, poetry, Mexico

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Authors: Adrian Morris, Rodney Phillips, Mattia Tabacchi

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Minimizing construction noise and vibration impacts is a key challenge for major infrastructure projects in urban environments. Before commencing construction works, Construction Noise and Vibration Management Plan (CNVMP) and Construction Noise and Vibration Impact Statements (CNVIS) are required to be prepared and submitted to the relevant government authorities for review and approval. However, the assessment of potential impacts from work activities at pre-approval stage may be inaccurate as works methodology and scheduling are yet to be determined. In response, noise and vibration management tools have been developed to refine and supplement the CNVIS as works progress. These tools have been successfully implemented in major infrastructure projects allowing contractors to plan and assess construction works in a cost effective and timely manner. As a result, noise and vibration management tools have been incorporated into management plans and are increasingly required by regulators.

Keywords: noise management, environmental noise, infrastructure projects, construction, vibration, cost effective

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Authors: Anastasia Sorokina

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Self-reported language proficiency measures have been widely used by researchers and have been proven to be an accurate tool to assess actual language proficiency. L1 attrition researchers also rely on self-reported measures. More specifically, can-do-scales has gained popularity in the discipline of L1 attrition research. The can-do-scales usually contain statements about language (e.g., “I can write e-mails”); participants are asked to rate each statement on a scale from 1 (I cannot do it at all) to 5 (I can do it without any difficulties). Despite its popularity, no studies have examined can-do-scales’ reliability at measuring the actual level of L1 attrition. Do can-do-scales positively correlate with lexical diversity, syntactic complexity, and fluency? The present study analyzed speech samples of 35 Russian-English attriters to examine whether their self-reported proficiency correlates with their actual L1 proficiency. The results of Pearson correlation demonstrated that can-do-scales correlated with lexical diversity, syntactic complexity, and fluency. These findings provide a valuable contribution to the L1 attrition research by demonstrating that can-do-scales can be used as a reliable tool to measure L1 attrition.

Keywords: L1 attrition, can-do-scales, lexical diversity, syntactic complexity

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Authors: T. Ito, K. Kawaguchi, R. Ohta

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The purpose of this study is to provide a guideline to assist globally-minded companies in developing task-based English-language programs for their employees. After conducting an online self-assessment questionnaire comprised of 45 job-related tasks, we analyzed responses received from 3,000 Japanese company employees and developed a checklist that considered three areas: (i) the percentage of those who need to accomplish English-language tasks in their workplace (need for English), (ii) a five-point self-assessment score (task performance level), and (iii) the impact of previous task experience on perceived performance (experience factor). The 45 tasks were graded according to five proficiency levels. Our results helped us to create a core guideline that may assist companies in two ways: first, in helping determine which tasks employees with a certain English proficiency should be able to satisfactorily carry out, and secondly, to quickly prioritize which business-related English skills they would need in future English language programs.

Keywords: business settings, can-do statements, English language training programs, self-assessment, task experience

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Authors: Nadzira Yahaya, Saunah Zainon, Marshita Hashim, Ruhaya Atan

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Non-profit organizations (NPOs) in Malaysia are diverse in their origins, structures, objectives, and stakeholders. The largest category of NPOs is from charity and religious category while many other categories such as youth, professionals, women, education and mutual benefits either operate independently or controlled by governments. NPOs have stewardship obligations to their stakeholders and other users of their annual reports, including the public at large. The existing accounting practices without the proper framework of the preparation and presentation of annual reports resulted in a lack of uniformity in the preparation and presentation of NPOs annual reports. Furthermore, a lack of awareness of the applicability of accounting standards and the adoption of different bases of accounting resulted in the need for framework in the preparation and presentation of financial statements for true and fair view of the state of affairs and the operating result of the NPOs activities. This study presents the proposed framework for the preparation and presentation of NPOs annual reports to help the organizations provide high-quality reporting for them to be accountable for good stewardship.

Keywords: annual reports, framework, NPOs, preparation and presentation

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Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

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Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise

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Authors: Bianca Suárez Puerta

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Multimodal discourse refers to a method of study the media continuum between reality, screens as a device, audience, author, and media as a production from the audience. For this study we used semantic differential, a method proposed in the sixties by Osgood, Suci and Tannenbaum, starts from the assumption that under each particular way of perceiving the world, in each singular idea, there is a common cultural meaning that organizes experiences. In relation to these shared symbolic dimension, this method has had significant results, as it focuses on breaking down the meaning of certain significant acts into series of statements that place the subjects in front of some concepts. In Colombia, in 2016, a tool was designed to measure the meaning of a multimodal production, specially the acts of sense of transmedia productions that managed to receive funds from the Ministry of ICT of Colombia, and also, to analyze predictable patterns that can be found in calls and funds aimed at the production of culture in Colombia, in the context of the peace agreement, as a request for expressions from a hegemonic place, seeking to impose a worldview.

Keywords: semantic differential, semiotics, transmedia, critical analysis of discourse

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Authors: Autumn Tooms Cypres

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Throughout the 2016 presidential campaign, Republican nominee Donald Trump, capitalizing on his reputation for blunt and brash comments, created a political brand based on unedited statements and sweeping promises. While he vowed to 'Make America Great Again,' for many, the candidate’s discourse invoked legacies of marginalization and exclusion. As a result, this discussion focuses on Trump’s anti-immigration discourse (one of the primary foci of his campaign platform) and its influence across educational settings. The purpose of this effort is to demonstrate the power of political discourses relative to educational settings and to discuss the resulting everyday leadership challenges and opportunities. Discourse analysis frameworks are used to unpack the socio-political implications of the presidential campaign. In particular, they examine a serious of emails that a university administrator received post-election. The discussion concludes that leaders in education have a critical role to maintaining democratic institutions and ensuring inclusivity and belonging for all educational stakeholders.

Keywords: educational managment, politics, immigration, discourse

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Authors: Alica Miller

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A semiflow is a triple consisting of a Hausdorff topological space $X$, a commutative topological monoid $T$ and a continuous monoid action of $T$ on $X$. The acting monoid $T$ is usually either the discrete monoid $\N_0$ of nonnegative integers (in which case the semiflow can be defined as a pair $(X,f)$ consisting of a phase space $X$ and a continuous function $f:X\to X$), or the monoid $\R_+$ of nonnegative real numbers (the so-called one-parameter monoid). However, it turns out that there are real-life situations where it is useful to consider the acting monoids that are a combination of discrete and continuous monoids. That, for example, happens, when we are observing certain dynamical system at discrete moments, but after some time realize that it would be beneficial to continue our observations in real time. The acting monoid in that case would be $T=\{0, t_0, 2t_0, \dots, (n-1)t_0\} \cup [nt_0,\infty)$ with the operation and topology induced from real numbers. This partly explains the motivation for the level of generality which is pursued in our research. We introduce the PSP monoids, which include all but ``pathological'' monoids, and most of our statements hold for them. The topic of our presentation are some recent results about chaos-related properties in semiflows, indecomposability and sensitivity of semiflows in the described general context.

Keywords: chaos, indecomposability, PSP monoids, semiflow, sensitivity

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Authors: Leone Sherman

Abstract:

While the democratic rights of a citizen may be very clearly outlined in a country’s constitution, it’s not uncommon for political elite to undermine those rights and gain more power and control over a country than it is allowed by this constitution. Moreover, while such a change in some smaller states may not have a substantial impact on the international community, the same change in countries with vast resources and political influence, such as Russia, is always a considerable factor for the world policy. This article aims to research the weaknesses of the Russian democratic system and their effect on the international policy through the three key aspects: The Russian people’s ability to produce the required political will to control their government’s decisions, the current development of the Russian political environment, and the affection of this environment on the world community as a whole during the recent years. The used methodology is a narrative analysis of recent political events, official statistics, international investigations and media statements. As a result, the ever-widening gap between the people and the government becomes evidently seen, as well as the challenges it imposes on the political world arena, both current and those that still lie ahead of us.

Keywords: Russia, political analysis, democratic weaknesses, international society

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