Search results for: framing theory
3628 Rigorous Literature Review: Open Science Policy
Authors: E. T. Svahn
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This article documents how open science policy is perceived in the scientific literature globally throughout the history. It also presents what policy needs are persistent to enable safe and effective dissemination of scientific knowledge. This information may be of interest to open science and science policy makers globally, especially in the view of recent adoption of supranational open science policies such as Plan S. Evaluation of open science policy landscape is in pressing need of assessment regarding its impact on the research community and society at wide as no previous literature review has been conducted on the topic. This study is a rigorous literature review based on constructivist grounded theory method on the full body of scientific open science policy publications. Selection of these articles has been conducted in 2019 and 2020 in major global knowledge databases. Through the analysis of these articles, two key themes emerged that are seen to shape the relationship between science and society. 1st is that of the policy enabling open science in a safe and effective way, and 2nd is that of the outcome of the science policy may have on the research community and the wider society. These findings accentuate that open science policies can have a major impact on not only research process and availability of knowledge but also on society itself. As an outcome of this study, a theoretical framework is constructed, and the need for further study on open science policy itself on a higher level becomes apparent.Keywords: constructivist grounded theory, open science policy, rigorous literature review, science policy
Procedia PDF Downloads 1653627 Shape Sensing and Damage Detection of Thin-Walled Cylinders Using an Inverse Finite Element Method
Authors: Ionel D. Craiu, Mihai Nedelcu
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Thin-walled cylinders are often used by the offshore industry as columns of floating installations. Based on observed strains, the inverse Finite Element Method (iFEM) may rebuild the deformation of structures. Structural Health Monitoring uses this approach extensively. However, the number of in-situ strain gauges is what determines how accurate it is, and for shell structures with complicated deformation, this number can easily become too high for practical use. Any thin-walled beam member's complicated deformation can be modeled by the Generalized Beam Theory (GBT) as a linear combination of pre-specified cross-section deformation modes. GBT uses bar finite elements as opposed to shell finite elements. This paper proposes an iFEM/GBT formulation for the shape sensing of thin-walled cylinders based on these benefits. This method significantly reduces the number of strain gauges compared to using the traditional inverse-shell finite elements. Using numerical simulations, dent damage detection is achieved by comparing the strain distributions of the undamaged and damaged members. The effect of noise on strain measurements is also investigated.Keywords: damage detection, generalized beam theory, inverse finite element method, shape sensing
Procedia PDF Downloads 1123626 Examining Social Connectivity through Email Network Analysis: Study of Librarians' Emailing Groups in Pakistan
Authors: Muhammad Arif Khan, Haroon Idrees, Imran Aziz, Sidra Mushtaq
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Social platforms like online discussion and mailing groups are well aligned with academic as well as professional learning spaces. Professional communities are increasingly moving to online forums for sharing and capturing the intellectual abilities. This study investigated dynamics of social connectivity of yahoo mailing groups of Pakistani Library and Information Science (LIS) professionals using Graph Theory technique. Design/Methodology: Social Network Analysis is the increasingly concerned domain for scientists in identifying whether people grow together through online social interaction or, whether they just reflect connectivity. We have conducted a longitudinal study using Network Graph Theory technique to analyze the large data-set of email communication. The data was collected from three yahoo mailing groups using network analysis software over a period of six months i.e. January to June 2016. Findings of the network analysis were reviewed through focus group discussion with LIS experts and selected respondents of the study. Data were analyzed in Microsoft Excel and network diagrams were visualized using NodeXL and ORA-Net Scene package. Findings: Findings demonstrate that professionals and students exhibit intellectual growth the more they get tied within a network by interacting and participating in communication through online forums. The study reports on dynamics of the large network by visualizing the email correspondence among group members in a network consisting vertices (members) and edges (randomized correspondence). The model pair wise relationship between group members was illustrated to show characteristics, reasons, and strength of ties. Connectivity of nodes illustrated the frequency of communication among group members through examining node coupling, diffusion of networks, and node clustering has been demonstrated in-depth. Network analysis was found to be a useful technique in investigating the dynamics of the large network.Keywords: emailing networks, network graph theory, online social platforms, yahoo mailing groups
Procedia PDF Downloads 2393625 Transformation to M-Learning at the Nursing Institute in the Armed Force Hospital Alhada, in Saudi Arabia Based on Activity Theory
Authors: Rahimah Abdulrahman, A. Eardle, Wilfred Alan, Abdel Hamid Soliman
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With the rapid development in technology, and advances in learning technologies, m-learning has begun to occupy a great part of our lives. The pace of the life getting together with the need for learning started mobile learning (m-learning) concept. In 2008, Saudi Arabia requested a national plan for the adoption of information technology (IT) across the country. Part of the recommendations of this plan concerns the implementation of mobile learning (m-learning) as well as their prospective applications to higher education within the Kingdom of Saudi Arabia. The overall aim of the research is to explore the main issues that impact the deployment of m-learning in nursing institutes in Saudi Arabia, at the Armed Force Hospitals (AFH), Alhada. This is in order to be able to develop a generic model to enable and assist the educational policy makers and implementers of m-learning, to comprehend and treat those issues effectively. Specifically, the research will explore the concept of m-learning; identify and analyse the main organisational; technological and cultural issue, that relate to the adoption of m-learning; develop a model of m-learning; investigate the perception of the students of the Nursing Institutes to the use of m-learning technologies for their nursing diploma programmes based on their experiences; conduct a validation of the m-learning model with the use of the nursing Institute of the AFH, Alhada in Saudi Arabia, and evaluate the research project as a learning experience and as a contribution to the body of knowledge. Activity Theory (AT) will be adopted for the study due to the fact that it provides a conceptual framework that engenders an understanding of the structure, development and the context of computer-supported activities. The study will be adopt a set of data collection methods which engage nursing students in a quantitative survey, while nurse teachers are engaged through in depth qualitative studies to get first-hand information about the organisational, technological and cultural issues that impact on the deployment of m-learning. The original contribution will be a model for developing m-learning material for classroom-based learning in the nursing institute that can have a general application.Keywords: activity theory (at), mobile learning (m-learning), nursing institute, Saudi Arabia (sa)
Procedia PDF Downloads 3513624 Stuck Spaces as Moments of Learning: Uncovering Threshold Concepts in Teacher Candidate Experiences of Teaching in Inclusive Classrooms
Authors: Joy Chadwick
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There is no doubt that classrooms of today are more complex and diverse than ever before. Preparing teacher candidates to meet these challenges is essential to ensure the retention of teachers within the profession and to ensure that graduates begin their teaching careers with the knowledge and understanding of how to effectively meet the diversity of students they will encounter. Creating inclusive classrooms requires teachers to have a repertoire of effective instructional skills and strategies. Teachers must also have the mindset to embrace diversity and value the uniqueness of individual students in their care. This qualitative study analyzed teacher candidates' experiences as they completed a fourteen-week teaching practicum while simultaneously completing a university course focused on inclusive pedagogy. The research investigated the challenges and successes teacher candidates had in navigating the translation of theory related to inclusive pedagogy into their teaching practice. Applying threshold concept theory as a framework, the research explored the troublesome concepts, liminal spaces, and transformative experiences as connected to inclusive practices. Threshold concept theory suggests that within all disciplinary fields, there exists particular threshold concepts that serve as gateways or portals into previously inaccessible ways of thinking and practicing. It is in these liminal spaces that conceptual shifts in thinking and understanding and deep learning can occur. The threshold concept framework provided a lens to examine teacher candidate struggles and successes with the inclusive education course content and the application of this content to their practicum experiences. A qualitative research approach was used, which included analyzing twenty-nine course reflective journals and six follow up one-to-one semi structured interviews. The journals and interview transcripts were coded and themed using NVivo software. Threshold concept theory was then applied to the data to uncover the liminal or stuck spaces of learning and the ways in which the teacher candidates navigated those challenging places of teaching. The research also sought to uncover potential transformative shifts in teacher candidate understanding as connected to teaching in an inclusive classroom. The findings suggested that teacher candidates experienced difficulties when they did not feel they had the knowledge, skill, or time to meet the needs of the students in the way they envisioned they should. To navigate the frustration of this thwarted vision, they relied on present and previous course content and experiences, collaborative work with other teacher candidates and their mentor teachers, and a proactive approach to planning for students. Transformational shifts were most evident in their ability to reframe their perceptions of children from a deficit or disability lens to a strength-based belief in the potential of students. It was evident that through their course work and practicum experiences, their beliefs regarding struggling students shifted as they saw the value of embracing neurodiversity, the importance of relationships, and planning for and teaching through a strength-based approach. Research findings have implications for teacher education programs and for understanding threshold concepts theory as connected to practice-based learning experiences.Keywords: inclusion, inclusive education, liminal space, teacher education, threshold concepts, troublesome knowledge
Procedia PDF Downloads 783623 A Study on Ideals and Prime Ideals of Sub-Distributive Semirings and Its Applications to Symmetric Fuzzy Numbers
Authors: Rosy Joseph
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From an algebraic point of view, Semirings provide the most natural generalization of group theory and ring theory. In the absence of additive inverse in a semiring, one had to impose a weaker condition on the semiring, i.e., the additive cancellative law to study interesting structural properties. In many practical situations, fuzzy numbers are used to model imprecise observations derived from uncertain measurements or linguistic assessments. In this connection, a special class of fuzzy numbers whose shape is symmetric with respect to a vertical line called the symmetric fuzzy numbers i.e., for α ∈ (0, 1] the α − cuts will have a constant mid-point and the upper end of the interval will be a non-increasing function of α, the lower end will be the image of this function, is suitable. Based on this description, arithmetic operations and a ranking technique to order the symmetric fuzzy numbers were dealt with in detail. Wherein it was observed that the structure of the class of symmetric fuzzy numbers forms a commutative semigroup with cancellative property. Also, it forms a multiplicative monoid satisfying sub-distributive property.In this paper, we introduce the algebraic structure, sub-distributive semiring and discuss its various properties viz., ideals and prime ideals of sub-distributive semiring, sub-distributive ring of difference etc. in detail. Symmetric fuzzy numbers are visualized as an illustration.Keywords: semirings, subdistributive ring of difference, subdistributive semiring, symmetric fuzzy numbers
Procedia PDF Downloads 2113622 Study of Electron Cyclotron Resonance Acceleration by Cylindrical TE₀₁₁ Mode
Authors: Oswaldo Otero, Eduardo A. Orozco, Ana M. Herrera
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In this work, we present results from analytical and numerical studies of the electron acceleration by a TE₀₁₁ cylindrical microwave mode in a static homogeneous magnetic field under electron cyclotron resonance (ECR) condition. The stability of the orbits is analyzed using the particle orbit theory. In order to get a better understanding of the interaction wave-particle, we decompose the azimuthally electric field component as the superposition of right and left-hand circular polarization standing waves. The trajectory, energy and phase-shift of the electron are found through a numerical solution of the relativistic Newton-Lorentz equation in a finite difference method by the Boris method. It is shown that an electron longitudinally injected with an energy of 7 keV in a radial position r=Rc/2, being Rc the cavity radius, is accelerated up to energy of 90 keV by an electric field strength of 14 kV/cm and frequency of 2.45 GHz. This energy can be used to produce X-ray for medical imaging. These results can be used as a starting point for study the acceleration of electrons in a magnetic field changing slowly in time (GYRAC), which has some important applications as the electron cyclotron resonance ion proton accelerator (ECR-IPAC) for cancer therapy and to control plasma bunches with relativistic electrons.Keywords: Boris method, electron cyclotron resonance, finite difference method, particle orbit theory, X-ray
Procedia PDF Downloads 1573621 Theoretical Insight into Ligand Free Manganese Catalyzed C-O Coupling Protocol for the Synthesis of Biaryl Ethers
Authors: Carolin Anna Joy, Rohith K. R, Rehin Sulay, Parvathy Santhoshkumar, G.Anil Kumar, Vibin Ipe Thomas
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Ullmann coupling reactions are gaining great relevance owing to their contribution in the synthesis of biologically and pharmaceutically important compounds. Palladium and many other heavy metals have proven their excellent ability in coupling reaction, but the toxicity matters. The first-row transition metal also possess toxicity, except in the case of iron and manganese. The suitability of manganese as a catalyst is achieving great interest in oxidation, reduction, C-H activation, coupling reaction etc. In this presentation, we discuss the thermo chemistry of ligand free manganese catalyzed C-O coupling reaction between phenol and aryl halide for the synthesis of biaryl ethers using Density functional theory techniques. The mechanism involves an oxidative addition-reductive elimination step. The transition state for both the step had been studied and confirmed using Intrinsic Reaction Coordinate (IRC) calculation. The barrier height for the reaction had also been calculated from the rate determining step. The possibility of other mechanistic way had also been studied. To achieve further insight into the mechanism, substrate having various functional groups is considered in our study to direct their effect on the feasibility of the reaction.Keywords: Density functional theory, Molecular Modeling, ligand free, biaryl ethers, Ullmann coupling
Procedia PDF Downloads 1443620 Positioning a Southern Inclusive Framework Embedded in the Social Model of Disability Theory Contextualised for Guyana
Authors: Lidon Lashley
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This paper presents how the social model of disability can be used to reshape inclusive education practices in Guyana. Inclusive education in Guyana is metamorphosizing but still firmly held in the tenets of the Medical Model of Disability which influences the experiences of children with Special Education Needs and/or Disabilities (SEN/D). An ethnographic approach to data gathering was employed in this study. Qualitative data was gathered from the voices of children with and without SEN/D as well as their mainstream teachers to present the interplay of discourses and subjectivities in the situation. The data was analyzed using Adele Clarke's postmodern approach to grounded theory analysis called situational analysis. The data suggest that it is possible but will be challenging to fully contextualize and adopt Loreman's synthesis and Booths and Ainscow's Index in the two mainstream schools studied. In addition, the data paved the way for the presentation of the social model framework specific to Guyana called 'Southern Inclusive Education Framework for Guyana' and its support tool called 'The Inclusive Checker created for Southern mainstream primary classrooms.Keywords: social model of disability, medical model of disability, subjectivities, metamorphosis, special education needs, postcolonial Guyana, inclusion, culture, mainstream primary schools, Loreman's synthesis, Booths and Ainscow's index
Procedia PDF Downloads 1603619 Management and Evaluation of the Importance of Porous Media in Biomedical Engineering as Associated with Magnetic Resonance Imaging Besides Drug Delivery
Authors: Fateme Nokhodchi Bonab
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Studies related to magnetic resonance imaging (MRI) and drug delivery are reviewed in this study to demonstrate the role of transport theory in porous media in facilitating advances in biomedical applications. Diffusion processes are believed to be important in many therapeutic modalities such as: B. Delivery of drugs to the brain. We analyse the progress in the development of diffusion equations using the local volume average method and the evaluation of applications related to diffusion equations. Torsion and porosity have significant effects on diffusive transport. In this study, various relevant models of torsion are presented and mathematical modeling of drug release from biodegradable delivery systems is analysed. In this study, a new model of drug release kinetics from porous biodegradable polymeric microspheres under bulk and surface erosion of the polymer matrix is presented. Solute drug diffusion, drug dissolution from the solid phase, and polymer matrix erosion have been found to play a central role in controlling the overall drug release process. This work paves the way for MRI and drug delivery researchers to develop comprehensive models based on porous media theory that use fewer assumptions compared to other approaches.Keywords: MRI, porous media, drug delivery, biomedical applications
Procedia PDF Downloads 873618 Generalized Vortex Lattice Method for Predicting Characteristics of Wings with Flap and Aileron Deflection
Authors: Mondher Yahyaoui
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A generalized vortex lattice method for complex lifting surfaces with flap and aileron deflection is formulated. The method is not restricted by the linearized theory assumption and accounts for all standard geometric lifting surface parameters: camber, taper, sweep, washout, dihedral, in addition to flap and aileron deflection. Thickness is not accounted for since the physical lifting body is replaced by a lattice of panels located on the mean camber surface. This panel lattice setup and the treatment of different wake geometries is what distinguish the present work form the overwhelming majority of previous solutions based on the vortex lattice method. A MATLAB code implementing the proposed formulation is developed and validated by comparing our results to existing experimental and numerical ones and good agreement is demonstrated. It is then used to study the accuracy of the widely used classical vortex-lattice method. It is shown that the classical approach gives good agreement in the clean configuration but is off by as much as 30% when a flap or aileron deflection of 30° is imposed. This discrepancy is mainly due the linearized theory assumption associated with the conventional method. A comparison of the effect of four different wake geometries on the values of aerodynamic coefficients was also carried out and it is found that the choice of the wake shape had very little effect on the results.Keywords: aileron deflection, camber-surface-bound vortices, classical VLM, generalized VLM, flap deflection
Procedia PDF Downloads 4343617 A Case Study to Observe How Students’ Perception of the Possibility of Success Impacts Their Performance in Summative Exams
Authors: Rochelle Elva
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Faculty in Higher Education today are faced with the challenge of convincing their students of the importance of learning and mastery of skills. This is because most students often have a single motivation -to get high grades. If it appears that this goal will not be met, they lose their motivation, and their academic efforts wane. This is true even for students in the competitive fields of STEM, including Computer Science majors. As educators, we have to understand our students and leverage what motivates them to achieve our learning outcomes. This paper presents a case study that utilizes cognitive psychology’s Expectancy Value Theory and Motivation Theory to investigate the effect of sustained expectancy for success on students’ learning outcomes. In our case study, we explore how students’ motivation and persistence in their academic efforts are impacted by providing them with an unexpected possible path to success that continues to the end of the semester. The approach was tested in an undergraduate computer science course with n = 56. The results of the study indicate that when presented with the real possibility of success, despite existing low grades, both low and high-scoring students persisted in their efforts to improve their performance. Their final grades were, on average, one place higher on the +/-letter grade scale, with some students scoring as high as three places above their predicted grade.Keywords: expectancy for success and persistence, motivation and performance, computer science education, motivation and performance in computer science
Procedia PDF Downloads 783616 Ecosystems: An Analysis of Generation Z News Consumption, Its Impact on Evolving Concepts and Applications in Journalism
Authors: Bethany Wood
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The world pandemic led to a change in the way social media was used by audiences, with young people spending more hours on the platform due to lockdown. Reports by Ofcom have demonstrated that the internet is the second most popular platform for accessing news after television in the UK with social media and the internet ranked as the most popular platform to access news for those aged between 16-24. These statistics are unsurprising considering that at the time of writing, 98 percent of Generation Z (Gen Z) owned a smartphone and the subsequent ease and accessibility of social media. Technology is constantly developing and with this, its importance is becoming more prevalent with each generation: the Baby Boomers (1946-1964) consider it something useful whereas millennials (1981-1997) believe it a necessity for day to day living. Gen Z, otherwise known as the digital native, have grown up with this technology at their fingertips and social media is a norm. It helps form their identity, their affiliations and opens gateways for them to engage with news in a new way. It is a common misconception that Gen Z do not consume news, they are simply doing so in a different way to their predecessors. Using a sample of 800 18-20 year olds whilst utilising Generational theory, Actor Network Theory and the Social Shaping of Technology, this research provides a critical analyse regarding how Gen Z’s news consumption and engagement habits are developing along with technology to sculpture the future format of news and its distribution. From that perspective, allied with the empirical approach, it is possible to provide research orientated advice for the industry and even help to redefine traditional concepts of journalism.Keywords: journalism, generation z, digital, social media
Procedia PDF Downloads 843615 Theoretical Study of Structural Parameters, Chemical Reactivity and Spectral and Thermodynamical Properties of Organometallic Complexes Containing Zinc, Nickel and Cadmium with Nitrilotriacetic Acid and Tea Ligands: Density Functional Theory Investigation
Authors: Nour El Houda Bensiradj, Nafila Zouaghi, Taha Bensiradj
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The pollution of water resources is characterized by the presence of microorganisms, chemicals, or industrial waste. Generally, this waste generates effluents containing large quantities of heavy metals, making the water unsuitable for consumption and causing the death of aquatic life and associated biodiversity. Currently, it is very important to assess the impact of heavy metals in water pollution as well as the processes for treating and reducing them. Among the methods of water treatment and disinfection, we mention the complexation of metal ions using ligands which serve to precipitate and subsequently eliminate these ions. In this context, we are interested in the study of complexes containing heavy metals such as zinc, nickel, and cadmium, which are present in several industrial discharges and are discharged into water sources. We will use the ligands of triethanolamine (TEA) and nitrilotriacetic acid (NTA). The theoretical study is based on molecular modeling, using the density functional theory (DFT) implemented in the Gaussian 09 program. The geometric and energetic properties of the above complexes will be calculated. Spectral properties such as infrared, as well as reactivity descriptors, and thermodynamic properties such as enthalpy and free enthalpy will also be determined.Keywords: heavy metals, NTA, TEA, DFT, IR, reactivity descriptors
Procedia PDF Downloads 993614 Exploring 'Attachment Theory' in the Context of Early Childhood Education
Authors: Wendy Lee
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From the mid-twentieth century onward, the notion of ‘attachment’ has been used to define the optimum relationship between young children and their carers; first applied to parents and young children and more recently with early childhood educators and children in their care. However, it is seldom, if ever, asked whether the notion of ‘attachment’ and more especially so-called Attachment Theory, as propounded by John Bowlby and others, provides a sound basis for conceptualising child-adult relationships in early years. Even if appropriate in the context of family, the use of the term raises a number of questions when used in early childhood education. Research has shown that our youngest children (infants) in early childhood centre based care settings, are given the utmost priority to build 'attachments' with their educators. But exactly when, how and why does this priority diminish - and should it (for preschoolers)? This presentation will elaborate on such issues and will argue that there is a need to reconceptualise and redefine how 'quality relationships' should be measured and implemented in the daily practices and pedagogical methods adopted by early childhood educators. Moreover, this presentation will include data collected from the empirical study conducted, that observed various early childhood educators and children in Australian early childhood centres. Lastly, the thoughts, feelings and desires of parents of children in early childhood centre-based care, regarding the term 'attachment' and 'quality relationships' will be shared in the hope that we can take one step closer in bridging the needs of families, children, early childhood centres, educators, and the wider community.Keywords: attachment, early childhood education, pedagogy, relationships
Procedia PDF Downloads 1923613 Transitioning Teacher Identity during COVID-19: An Australian Early Childhood Education Perspective
Authors: J. Jebunnesa, Y. Budd, T. Mason
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COVID-19 changed the pedagogical expectations of early childhood education as many teachers across Australia had to quickly adapt to new teaching practices such as remote teaching. An important factor in the successful implementation of any new teaching and learning approach is teacher preparation, however, due to the pandemic, the transformation to remote teaching was immediate. A timely question to be asked is how early childhood teachers managed the transition from face-to-face teaching to remote teaching and what was learned through this time. This study explores the experiences of early childhood educators in Australia during COVID-19 lockdowns. Data were collected from an online survey conducted through the official Facebook forum of “Early Childhood Education and Care Australia,” and a constructivist grounded theory methodology was used to analyse the data. Initial research results suggest changing expectations of teachers’ roles and responsibilities during the lockdown, with a significant category related to transitioning teacher identities emerging. The concept of transitioning represents the shift from the role of early childhood educator to educational innovator, essential worker, social worker, and health officer. The findings illustrate the complexity of early childhood educators’ roles during the pandemic.Keywords: changing role of teachers, constructivist grounded theory, lessons learned, teaching during COVID-19
Procedia PDF Downloads 973612 3D Printing Perceptual Models of Preference Using a Fuzzy Extreme Learning Machine Approach
Authors: Xinyi Le
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In this paper, 3D printing orientations were determined through our perceptual model. Some FDM (Fused Deposition Modeling) 3D printers, which are widely used in universities and industries, often require support structures during the additive manufacturing. After removing the residual material, some surface artifacts remain at the contact points. These artifacts will damage the function and visual effect of the model. To prevent the impact of these artifacts, we present a fuzzy extreme learning machine approach to find printing directions that avoid placing supports in perceptually significant regions. The proposed approach is able to solve the evaluation problem by combing both the subjective knowledge and objective information. Our method combines the advantages of fuzzy theory, auto-encoders, and extreme learning machine. Fuzzy set theory is applied for dealing with subjective preference information, and auto-encoder step is used to extract good features without supervised labels before extreme learning machine. An extreme learning machine method is then developed successfully for training and learning perceptual models. The performance of this perceptual model will be demonstrated on both natural and man-made objects. It is a good human-computer interaction practice which draws from supporting knowledge on both the machine side and the human side.Keywords: 3d printing, perceptual model, fuzzy evaluation, data-driven approach
Procedia PDF Downloads 4383611 Adoption and Diffusion of Valuation Standards in the Forensic Accounting Community and in Courts: Facilitating and Inhibiting Factors
Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato
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Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism
Procedia PDF Downloads 1703610 Chilean Business Orientalism: The Role of Non-State Actors in the Frame of Asymmetric Bilateral Relations
Authors: Pablo Ampuero, Claudia Labarca
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The current research paper assesses how the narrative of Chilean businesspeople about China shapes a new Orientalism Analyses on the role of non-state actors in foreign policy that have hitherto theorized about Orientalism as a narrative of hegemonic power. Hence, it has been instrumental to the efforts of imperialist powers to justify their mission civilisatrice. However, such conceptualization can seldom explain new complexities of international interactions at the height of globalization. Hence, we assessed the case of Chile, a small Latin American country, and its relationship with China, its largest trading partner. Through a discourse analysis of interviews with Chilean businesspeople engaged in the Chinese market, we could determine that Chile is building an Orientalist image of China. This new business Orientalism reinforces a relation of alterity based on commercial opportunities, traditional values, and natural dispositions. Hence, the perception of the Chinese Other amongst Chilean business people frames a new set of representations as part of the essentially commercial nature of current bilateral relations. It differs from previous frames, such as the racial bias frame of the early 20th century, or the anti-communist frame in reaction to Mao’s leadership. As in every narrative of alterity, there is not only a construction of the Other but also a definition of the Self. Consequently, this analysis constitutes a relevant case of the role of non-state actors in asymmetrical bilateral relations, where the non-state actors of the minor power build and act upon an Orientalist frame, which is not representative of its national status in the relation. This study emerges as a contribution on the relation amongst non-state actors in asymmetrical relations, where the smaller power’s business class acts on a negative prejudice of its interactions with its counterpart. The research builds upon the constructivist approach to international relations, linking the idea of Nation Branding with Orientalism in the case of Chile-China relations.Keywords: new business Orientalism, small power, framing, Chile-China relations
Procedia PDF Downloads 3273609 Cognitive Approach at the Epicenter of Creative Accounting in Cameroonian Companies: The Relevance of the Psycho-Sociological Approach and the Theory of Cognitive Dissonance
Authors: Romuald Temomo Wamba, Robert Wanda
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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping
Procedia PDF Downloads 1913608 Turn-Taking and Leading Roles in Early Cognition: Interaction of Social Cognition and Language in Development
Authors: Zsuzsanna Schnell, Francesca Ervas
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Background: Our study aims to clarify how language fosters further cognitive development and how we eventually arrive at the complex human specific skill of pragmatic competence and reveal what levels of mentalization and theory of mind are in place before language. Method: Our experimental pragmatic investigation maps the interaction of mentalization and pragmatic competence. We map the different levels of mentalization that empower different levels of pragmatic meaning construction and evaluate the results with statistical analysis (MannWhitney and ANOVA). Analyzing the comprehension of literal and non-compositional (figurative) utterances, we apply linguistic trials, among them metaphor-, irony-, irony with surface cue-, humor- and the recognition of maxim infringements trial in neurotypical (NT) preschoolers with a coherent and comparative methodology. Results: The findings reveal the relationship and direction of interaction between Language and theory of mind. On the one hand social-cognitive skills enhance, facilitate and provide a basis for language acquisition, and in return linguistic structures (DeVilliers 2000, 2007) provide a framework for further development of mentalizing skills. Conclusions: Findings confirm that this scaffolding becomes a mutually supportive system where language and social cognition develops in interaction. Certain stages in ToM development serve as a precursor of understanding grammatically complex sentences, like embedded phrases which mirror embedded mental states; which, in turn, facilitates the development of pragmatic competence, thus, the social use of language, integrating social, cognitive, linguistic and psychological factors in discourse. Future implications: Our investigation functions as a differential-diagnostic measure, with typically developing results thus serve as a baseline in further empirical research for atypical cases. This enables the study of populations where language and ToM development is disturbed, reveals how language and ToM are acquired and interact, and gives an insight into what this has to do with clinical symptoms. This in turn can reveal the causal link to the syndrome at hand, which can set directions for therapeutic development and training.Keywords: theory of mind, language development, mentalization, language philosophy, experimental pragmatics
Procedia PDF Downloads 283607 Coupled Flexural-Lateral-Torsional of Shear Deformable Thin-Walled Beams with Asymmetric Cross-Section–Closed Form Exact Solution
Authors: Mohammed Ali Hjaji, Magdi Mohareb
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This paper develops the exact solutions for coupled flexural-lateral-torsional static response of thin-walled asymmetric open members subjected to general loading. Using the principle of stationary total potential energy, the governing differential equations of equilibrium are formulated as well as the associated boundary conditions. The formulation is based on a generalized Timoshenko-Vlasov beam theory and accounts for the effects of shear deformation due to bending and warping, and captures the effects of flexural–torsional coupling due to cross-section asymmetry. Closed-form solutions are developed for cantilever and simply supported beams under various forces. In order to demonstrate the validity and the accuracy of this solution, numerical examples are presented and compared with well-established ABAQUS finite element solutions and other numerical results available in the literature. In addition, the results are compared against non-shear deformable beam theories in order to demonstrate the shear deformation effects.Keywords: asymmetric cross-section, flexural-lateral-torsional response, Vlasov-Timoshenko beam theory, closed form solution
Procedia PDF Downloads 4683606 Longitudinal Vibration of a Micro-Beam in a Micro-Scale Fluid Media
Authors: M. Ghanbari, S. Hossainpour, G. Rezazadeh
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In this paper, longitudinal vibration of a micro-beam in micro-scale fluid media has been investigated. The proposed mathematical model for this study is made up of a micro-beam and a micro-plate at its free end. An AC voltage is applied to the pair of piezoelectric layers on the upper and lower surfaces of the micro-beam in order to actuate it longitudinally. The whole structure is bounded between two fixed plates on its upper and lower surfaces. The micro-gap between the structure and the fixed plates is filled with fluid. Fluids behave differently in micro-scale than macro, so the fluid field in the gap has been modeled based on micro-polar theory. The coupled governing equations of motion of the micro-beam and the micro-scale fluid field have been derived. Due to having non-homogenous boundary conditions, derived equations have been transformed to an enhanced form with homogenous boundary conditions. Using Galerkin-based reduced order model, the enhanced equations have been discretized over the beam and fluid domains and solve simultaneously in order to obtain force response of the micro-beam. Effects of micro-polar parameters of the fluid as characteristic length scale, coupling parameter and surface parameter on the response of the micro-beam have been studied.Keywords: micro-polar theory, Galerkin method, MEMS, micro-fluid
Procedia PDF Downloads 1823605 Linking Work-Family Enrichment and Innovative Workplace Behavior: The Mediating Role of Positive Emotions
Authors: Nidhi Bansal, Upasna Agarwal
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Innovation is a key driver for economic growth and well-being of developed as well as emerging economies like India. Very few studies examined the relationship between IWB and work-family enrichment. Therefore, the present study examines the relationship between work-family enrichment (WFE) and innovative workplace behavior (IWB) and whether it is mediated by positive emotions. Social exchange theory and broaden and build theory explain the proposed relationships. Data were collected from 250 full time dual working parents in different Indian organizations through a survey questionnaire. Snowball technique was used for approaching respondents. Mediation analysis was assessed through PROCESS macro (Hayes, 2012) in SPSS. With correlational analysis, it was explored that all three variables were significantly and positively related. Analysis suggests that work-family enrichment is significantly related to innovative workplace behavior and this relationship is partially mediated by positive emotions. A cross-sectional design, use of self-reported questions and data collected only from dual working parents are few limitations of the study. This is one of the few studies to examine the innovative workplace behavior in response to work-family enrichment and first attempt to examine the mediation effect of emotions between these two variables.Keywords: dual working parents, emotions, innovative workplace behavior, work-family enrichment
Procedia PDF Downloads 2563604 A Formal Microlectic Framework for Biological Circularchy
Authors: Ellis D. Cooper
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“Circularchy” is supposed to be an adjustable formal framework with enough expressive power to articulate biological theory about Earthly Life in the sense of multi-scale biological autonomy constrained by non-equilibrium thermodynamics. “Formal framework” means specifically a multi-sorted first-order-theorywithequality (for each sort). Philosophically, such a theory is one kind of “microlect,” which means a “way of speaking” (or, more generally, a “way of behaving”) for overtly expressing a “mental model” of some “referent.” Other kinds of microlect include “natural microlect,” “diagrammatic microlect,” and “behavioral microlect,” with examples such as “political theory,” “Euclidean geometry,” and “dance choreography,” respectively. These are all describable in terms of a vocabulary conforming to grammar. As aspects of human culture, they are possibly reminiscent of Ernst Cassirer’s idea of “symbolic form;” as vocabularies, they are akin to Richard Rorty’s idea of “final vocabulary” for expressing a mental model of one’s life. A formal microlect is presented by stipulating sorts, variables, calculations, predicates, and postulates. Calculations (a.k.a., “terms”) may be composed to form more complicated calculations; predicates (a.k.a., “relations”) may be logically combined to form more complicated predicates; and statements (a.k.a., “sentences”) are grammatically correct expressions which are true or false. Conclusions are statements derived using logical rules of deduction from postulates, other assumed statements, or previously derived conclusions. A circularchy is a formal microlect constituted by two or more sub-microlects, each with its distinct stipulations of sorts, variables, calculations, predicates, and postulates. Within a sub-microlect some postulates or conclusions are equations which are statements that declare equality of specified calculations. An equational bond between an equation in one sub-microlect and an equation in either the same sub-microlect or in another sub-microlect is a predicate that declares equality of symbols occurring in a side of one equation with symbols occurring in a side of the other equation. Briefly, a circularchy is a network of equational bonds between sub-microlects. A circularchy is solvable if there exist solutions for all equations that satisfy all equational bonds. If a circularchy is not solvable, then a challenge would be to discover the obstruction to solvability and then conjecture what adjustments might remove the obstruction. Adjustment means changes in stipulated ingredients (sorts, etc.) of sub-microlects, or changes in equational bonds between sub-microlects, or introduction of new sub-microlects and new equational bonds. A circularchy is modular insofar as each sub-microlect is a node in a network of equation bonds. Solvability of a circularchy may be conjectured. Efforts to prove solvability may be thwarted by a counter-example or may lead to the construction of a solution. An automated theorem-proof assistant would likely be necessary for investigating a substantial circularchy, such as one purported to represent Earthly Life. Such investigations (chains of statements) would be concurrent with and no substitute for simulations (chains of numbers).Keywords: autonomy, first-order theory, mathematics, thermodynamics
Procedia PDF Downloads 2203603 Extreme Value Modelling of Ghana Stock Exchange Indices
Authors: Kwabena Asare, Ezekiel N. N. Nortey, Felix O. Mettle
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Modelling of extreme events has always been of interest in fields such as hydrology and meteorology. However, after the recent global financial crises, appropriate models for modelling of such rare events leading to these crises have become quite essential in the finance and risk management fields. This paper models the extreme values of the Ghana Stock Exchange All-Shares indices (2000-2010) by applying the Extreme Value Theory to fit a model to the tails of the daily stock returns data. A conditional approach of the EVT was preferred and hence an ARMA-GARCH model was fitted to the data to correct for the effects of autocorrelation and conditional heteroscedastic terms present in the returns series, before EVT method was applied. The Peak Over Threshold (POT) approach of the EVT, which fits a Generalized Pareto Distribution (GPD) model to excesses above a certain selected threshold, was employed. Maximum likelihood estimates of the model parameters were obtained and the model’s goodness of fit was assessed graphically using Q-Q, P-P and density plots. The findings indicate that the GPD provides an adequate fit to the data of excesses. The size of the extreme daily Ghanaian stock market movements were then computed using the Value at Risk (VaR) and Expected Shortfall (ES) risk measures at some high quantiles, based on the fitted GPD model.Keywords: extreme value theory, expected shortfall, generalized pareto distribution, peak over threshold, value at risk
Procedia PDF Downloads 5563602 Geometrically Nonlinear Analysis of Initially Stressed Hybrid Laminated Composite Structures
Authors: Moumita Sit, Chaitali Ray
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The present article deals with the free vibration analysis of hybrid laminated composite structures with initial stresses developed in the laminates. Generally initial stresses may be developed in the laminates by temperature and moisture effect. In this study, an eight noded isoparametric plate bending element has been used for the finite element analysis of composite plates. A numerical model has been developed to assess the geometric nonlinear response of composite plates based on higher order shear deformation theory (HSDT) considering the Green–Lagrange type nonlinearity. A computer code based on finite element method (FEM) has also been developed in MATLAB to perform the numerical calculations. To validate the accuracy of the proposed numerical model, the results obtained from the present study are compared with those available in published literature. Effects of the side to thickness ratio, different boundary conditions and initial stresses on the natural frequency of composite plates have been studied. The free vibration analysis of a hollow stiffened hybrid laminated panel has also been carried out considering initial stresses and presented as case study.Keywords: geometric nonlinearity, higher order shear deformation theory (HSDT), hybrid composite laminate, the initial stress
Procedia PDF Downloads 1493601 Hard and Soft Skills in Marketing Education: Using Serious Games to Engage Higher Order Processing
Authors: Ann Devitt, Mairead Brady, Markus Lamest, Stephen Gomez
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This study set out to explore the use of an online collaborative serious game for student learning in a postgraduate introductory marketing module. The simulation game aimed to bridge the theory-practice divide in marketing by allowing students to apply theory in a safe, simulated marketplace. This study addresses the following research questions: Does an online marketing simulation game engage students higher order cognitive skills? Does collaborative activity required develop students’ “soft” skills, such as communication and negotiation? What specific affordances of the online simulation promote learning? This qualitative case study took place in 2014 with 40 postgraduate students on a Business Masters Programme. The two-week intensive module combined lectures with collaborative activity on a marketing simulation game, MMX from Pearsons. The game requires student teams to compete against other teams in a marketplace and design a marketing plan to maximize key performance indicators. The data for this study comprise essays written by students after the module reflecting on their learning on the module. A thematic analysis was conducted of the essays using the following a priori theme sets: 6 levels of the cognitive domain of Blooms taxonomy; 5 principles of Cooperative Learning; affordances of simulation environments including experiential learning; motivation and engagement; goal orientation. Preliminary findings would strongly suggest that the game facilitated students identifying the value of theory in practice, in particular for future employment; enhanced their understanding of group dynamics and their role within that; and impacted very strongly, both positively and negatively on motivation. In particular the game mechanics of MMX, which hinges on the correct identification of a target consumer group, was identified as a key determinant of extrinsic and intrinsic motivation for learners. The findings also suggest that the situation of the simulation game within a broader module which required post-game reflection was valuable in identifying key learning of marketing concepts in both the positive and the negative experiences of the game.Keywords: simulation, marketing, serious game, cooperative learning, bloom's taxonomy
Procedia PDF Downloads 5513600 A Hygrothermal Analysis and Structural Performance of Wood-Frame Wall Systems with Low-Permeance Exterior Insulation
Authors: Marko Spasojevic, Ying Hei Chui, Yuxiang Chen
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Increasing the level of exterior insulation in residential buildings is a popular way for improving the thermal characteristic of building enclosure and reducing heat loss. However, the layout and properties of materials composing the wall have a great effect on moisture accumulation within the wall cavity, long-term durability of a wall as well as the structural performance. A one-dimensional hygrothermal modeling has been performed to investigate moisture condensation risks and the drying capacity of standard 2×4 and 2×6 light wood-frame wall assemblies including exterior low-permeance extruded polystyrene (XPS) insulation. The analysis considered two different wall configurations whereby the rigid insulation board was placed either between Oriented Strand Board (OSB) sheathing and the stud or outboard to the structural sheathing. The thickness of the insulation varied between 0 mm and 50 mm and the analysis has been conducted for eight different locations in Canada, covering climate zone 4 through zone 8. Results show that the wall configuration with low-permeance insulation inserted between the stud and OSB sheathing accumulates more moisture within the stud cavity, compared to the assembly with the same insulation placed exterior to the sheathing. On the other hand, OSB moisture contents of the latter configuration were markedly higher. Consequently, the analysis of hygrothermal performance investigated and compared moisture accumulation in both the OSB and stud cavity. To investigate the structural performance of the wall and the effect of soft insulation layer inserted between the sheathing and framing, forty nail connection specimens were tested. Results have shown that both the connection strength and stiffness experience a significant reduction as the insulation thickness increases. These results will be compared with results from a full-scale shear wall tests in order to investigate if the capacity of shear walls with insulated sheathing would experience a similar reduction in structural capacities.Keywords: hygrothermal analysis, insulated sheathing, moisture performance, nail joints, wood shear wall
Procedia PDF Downloads 1263599 The Connection between the Schwartz Theory of Basic Values and Ethical Principles in Clinical Psychology
Authors: Matej Stritesky
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The research deals with the connection between the Schwartz Theory of Basic Values and the ethical principles in psychology, on which the meta-code of ethics the European Federation of Psychological Associations is based. The research focuses on ethically problematic situations in clinical psychology in the Czech Republic. Based on the analysis of papers that identified ethically problematic situations faced by clinical psychologists, a questionnaire of ethically problematic situations in clinical psychology (EPSCP) was created for the purposes of the research. The questionnaire was created to represent situations that correspond to the 4 principles on which the meta-code of ethics the European Federation of Psychological Associations is based. The questionnaire EPSCP consists of descriptions of 32 situations that respondents evaluate on a scale from 1 (psychologist's behaviour is ethically perfectly fine) to 10 (psychologist's behaviour is ethically completely unacceptable). The EPSCP questionnaire, together with Schwartz's PVQ questionnaire, will be presented to 60 psychology students. The relationship between principles in clinical psychology and the values on Schwartz´s value continuum will be described using multidimensional scaling. A positive correlation is assumed between the higher-order value of openness to change and problematic ethical situations related to the principle of integrity; a positive correlation between the value of the higher order of self-transcendence and the principle of respect and responsibility; a positive correlation between the value of the higher order of conservation and the principle of competence; and negative correlation between the value of the higher order of ego strengthening and sensitivity to ethically problematic situations. The research also includes an experimental part. The first half of the students are presented with the code of ethics of the Czech Association of Clinical Psychologists before completing the questionnaires, and to the second half of the students is the code of ethics presented after completing the questionnaires. In addition to reading the code of ethics, students describe the three rules of the code of ethics that they consider most important and state why they chose these rules. The output of the experimental part will be to determine whether the presentation of the code of ethics leads to greater sensitivity to ethically problematic situations.Keywords: clinical psychology, ethically problematic situations in clinical psychology, ethical principles in psychology, Schwartz theory of basic values
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