Search results for: root word of accounting hasaba

Authors: Romain Ben Taleb, Aurélie Montarnal, Matthieu Lauras, Mathieu Dahan, Romain Miclo

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To be competitive and sustainable, any company has to maximize its value. However, unlike listed companies that can assess their values based on market shares, most Small and Medium Enterprises (SMEs) which are non-listed cannot have direct and live access to this critical information. Traditional accounting reports only give limited insights to SME decision-makers about the real impact of their day-to-day decisions on the company’s performance and value. Most of the time, an SME’s financial valuation is made one time a year as the associated process is time and resource-consuming, requiring several months and external expertise to be completed. To solve this issue, we propose in this paper a value-oriented metamodel that enables real-time and dynamic assessment of the SME’s value based on the large definition of their assets. These assets cover a wider scope of resources of the company and better account for immaterial assets. The proposal, which is illustrated in a case study, discusses the benefits of incorporating assets in the SME valuation.

Keywords: SME, metamodel, decision support system, financial valuation, assets

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Authors: Tin Thongthammachart, Wanida Jinsart

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Atmospheric particulate matter particles with a diameter less than 10 microns (PM₁₀) and less than 2.5 microns (PM₂.₅) have adverse health effect. The impact from PM was studied from both health and regulatory perspective. Ambient PM data was collected over ten years in Bangkok and vicinity areas of Thailand from 2007 to 2017. Statistical models were used to forecast PM concentrations from 2018 to 2020. Monitoring monthly data averaged concentration of PM₁₀ and PM₂.₅ were used as input to forecast the monthly average concentration of PM. The forecasting results were validated by root means square error (RMSE). The predicted results were used to determine hazard risk for the carcinogenic disease. The health risk values were interpolated with GIS with ordinary kriging technique to create hazard maps in Bangkok and vicinity area. GIS-based maps illustrated the variability of PM distribution and high-risk locations. These evaluated results could support national policy for the sake of human health.

Keywords: PM₁₀, PM₂.₅, statistical models, atmospheric particulate matter

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Authors: Alhamdi Alfi Fajri

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The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.

Keywords: fair value, PSAK No. 55, PSAK No. 60, information asymmetry, bank

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Authors: Azar Khodabakhshi, Elham Bolandnazar

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Agriculture as the most important food manufacturing sector is not only the energy consumer, but also is known as energy supplier. Using energy is considered as a helpful parameter for analyzing and evaluating the agricultural sustainability. In this study, the pattern of energy consumption of strawberry greenhouses of Jiroft in Kerman province of Iran was surveyed. The total input energy required in the strawberries production was calculated as 113314.71 MJ /ha. Electricity with 38.34% contribution of the total energy was considered as the most energy consumer in strawberry production. In this study, Neuro Fuzzy networks was used for function modeling in the production of strawberries. Results showed that the best model for predicting the strawberries function had a correlation coefficient, root mean square error (RMSE) and mean absolute percentage error (MAPE) equal to 0.9849, 0.0154 kg/ha and 0.11% respectively. Regards to these results, it can be said that Neuro Fuzzy method can be well predicted and modeled the strawberry crop function.

Keywords: crop yield, energy, neuro-fuzzy method, strawberry

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Authors: Edemealem Desalegn Kingawa, Kafte Tasew Timkete, Mekashaw Girmaw Abebe, Terefe Feyisa, Abiyot Bitew Mihretie, Senait Teklemarkos Haile

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Currently, hate speech is a growing challenge for society, individuals, policymakers, and researchers, as social media platforms make it easy to anonymously create and grow online friends and followers and provide an online forum for debate about specific issues of community life, culture, politics, and others. Despite this, research on identifying and detecting hate speech is not satisfactory performance, and this is why future research on this issue is constantly called for. This paper provides a systematic review of the literature in this field, with a focus on approaches like word embedding techniques, machine learning, deep learning technologies, hate speech terminology, and other state-of-the-art technologies with challenges. In this paper, we have made a systematic review of the last six years of literature from Research Gate and Google Scholar. Furthermore, limitations, along with algorithm selection and use challenges, data collection, and cleaning challenges, and future research directions, are discussed in detail.

Keywords: Amharic hate speech, deep learning approach, hate speech detection review, Afaan Oromo hate speech detection

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Authors: Kehinde Adeyeye Adelabu

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Computer applications has completely revolutionized the way of life of people which does not exclude the field of sport education. There are computer technologies which help to enhance teaching in every field of education. Invention of computers has done great to the field of education. This study was therefore carried out to examine the effects and merits of computer operations in Human Kinetics Education and Sports. The study was able to identify the component of computer, uses of computer in Human Kinetics education (sports), computer applications in some branches of human kinetics education. A qualitative research method was employed by the author in gathering experts’ views and used to analyze the effects and merits of computer applications in the field of human kinetics education. No experiment was performed in the cause of carrying out the study. The source of information for the study was text-books, journal, articles, past project reports, internet i.e. Google search engine. Computer has significantly helped to improve Education (Human Kinetic), it has complemented the basic physical fitness testing and gave a more scientific basis to the testing. The use of the software and packages has made cost projections, database applications, inventory control, management of events, word processing, electronic mailing and record keeping easier than the pasts.

Keywords: application, computer operation, education, human kinetics

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Authors: Aulia F. Hadining, Atya Nur Aisha, Dimas Kurninatoro Aji

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Utilization of social media as a marketing tool is growing rapidly, including for SMEs. Social media allows the user to give product evaluation and recommendations to the public. In addition, the social media facilitate word-of-mouth marketing communication. One of the social media that can be used is Facebook, with Facebook Ads. This study aimed to evaluate the location of Facebook Ads, to obtain an appropriate advertising design. There are three alternatives location consist of desktop, right-hand column and mobile. The effectiveness and efficiency of advertising will be measured based on advertising metrics such as reach, click, Cost per Click (CUC) and Unique Click-Through-Rate (UCTR). Facebook's Ads Manager was used for seven days, targeted by age (18-24), location (Bandung), language (Indonesia) and keywords. The result was 13,999 total reach, as well as 342 clicks. Based on the results of comparison using ANOVA, there was a significant difference for each placement location based on advertising metrics. Mobile location was chosen to be successful ads, because it produces the lowest CUC, amounting to Rp 691,- per click and 14% UCTR. Results of this study showed Facebook Ads was useful and cost-effective media to promote the product of SME, because it could be view by many people in the same time.

Keywords: marketing communication, social media, Facebook Ads, mobile location

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Authors: Geraldine Macdonald, Oliver Perra, Nina O’Neill, Laura Neeson, Kathryn Higgins

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Background: Despite improvements in recent years, almost one in six children in Northern Ireland (NI) leaves primary school without achieving the expected level in English and Maths. By early adolescence, this ratio is one in five. In 2010-11, around 9000 pupils in NI had failed to achieve the required standard in literacy and numeracy by the time they left full-time education. This paper reports the findings of an experimental evaluation of a programmed designed to improve educational outcomes of a cohort of children starting primary school in areas of high social disadvantage in Northern Ireland. The intervention: ‘Ready to Learn’ comprised two key components: a literacy-rich After School programme (one hour after school, three days per week), and a range of activities and support to promote the engagement of parents with their children’s learning, in school and at home. The intervention was delivered between September 2010 and August 2013. Study aims and objectives: The primary aim was to assess whether, and to what extent, ‘Ready to Learn’ improved the literacy of socially disadvantaged children entering primary schools compared with children in schools without access to the programme. Secondary aims included assessing the programme’s impact on children’s social, emotional and behavioural regulation, and parents’ engagement with their children’s learning. In total, 505 children (almost all) participated in the baseline assessment for the study, with good retention over seven sweeps of data collection. Study design: The intervention was evaluated by means of a cluster randomized trial, with schools as the unit of randomization and analysis. It included a qualitative component designed to examine process and implementation, and to explore the concept of parental engagement. Sixteen schools participated, with nine randomized to the experimental group. As well as outcome data relating to children, 134 semi-structured interviews were conducted with parents over the three years of the study, together with 88 interviews with school staff. Results: Given the children’s ages, not all measures used were direct measures of reading. Findings point to a positive impact of “Ready to Learn” on children’s reading achievement (comprehension and fluency), as assessed by the York Assessment of Reading Comprehension (YARC) and decoding, assessed using the Word Recognition and Phonic Skills (WRaPS3). Effects were not large, but evidence suggests that it is unusual for an after school programme to clearly to demonstrate effects on reading skills. No differences were found on three other measures of literacy-related skills: British Picture Vocabulary Scale (BPVS-II), Naming Speed and Non-word Reading Tests from the Phonological Assessment Battery (PhAB) or Concepts about Print (CAP) – the last due to an age-related ceiling effect). No differences were found between the two groups on measures of social, emotional and behavioural regulation, and due to low levels of participation, it was not possible directly to assess the contribution of the parent component to children’s outcomes. The qualitative data highlighted conflicting concepts of engagement between parents and school staff. Ready to Learn is a promising intervention that merits further support and evaluation.

Keywords: after-school, education, literacy, parental engagement

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Authors: Xiaoxu Liu, Yuwen Chen

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In this study, we investigated ethnic minority students’ perception of the implementation of preferential policies in China. Using a mixed methods design, we surveyed 320 students from an institute of education for ethnic minorities and conducted further in-depth interviews with seven respondents. Although interviewees were from 30 ethnic groups, most of them were from mainstream high schools. We found that minority students from preparatory classes have an overall positive attitude towards preferential policies and preparatory class but lack sense of belonging to the university for various reasons. Findings indicate that although preparatory class is regarded as being helpful for minority students’ academic development, there are differences of attitude mainly depending on the high schools they graduated from and their ethnic identities. Our analyses suggest that ethnicity, high school graduated from, hometown and family income are more important than gender, religion, and political affiliation when accounting for their perceptions of the implementation of preferential policies in China.

Keywords: Chinese minority education, higher education, preferential policies, survey analysis

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Authors: Nor Diana Ahmad, Eric Atwell, Brandon Bennett

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Text processing techniques for English have been developed for several decades. But for the Malay language, text processing methods are still far behind. Moreover, there are limited resources, tools for computational linguistic analysis available for the Malay language. Therefore, this research presents the use of natural language processing (NLP) in processing Malay translated Qur’an text. As the result, a new language resource for Malay translated Qur’an was created. This resource will help other researchers to build the necessary processing tools for the Malay language. This research also develops a simple question-answer prototype to demonstrate the use of the Malay Qur’an resource for text processing. This prototype has been developed using Python. The prototype pre-processes the Malay Qur’an and an input query using a stemming algorithm and then searches for occurrences of the query word stem. The result produced shows improved matching likelihood between user query and its answer. A POS-tagging algorithm has also been produced. The stemming and tagging algorithms can be used as tools for research related to other Malay texts and can be used to support applications such as information retrieval, question answering systems, ontology-based search and other text analysis tasks.

Keywords: language resource, Malay translated Qur'an, natural language processing (NLP), text processing

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Authors: Abdullah Alsehaimi

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Over decades, there have been many studies of delay in construction, and this type of study continues to be popular in construction management research. A synthesis and critical evaluation of delay studies in developing countries reveals that poor project management is cited as one of the main causes of delay. However, despite such consensus, most of the previous studies fall short in providing clear recommendations demonstrating how project management practice could be improved. Moreover, the majority of recommendations are general and not devoted to solving the difficulties associated with particular delay causes. This paper aims to demonstrate that the root cause of this state of affairs is that typical research into delay tends to be descriptive and explanatory, making it inadequate for solving persistent managerial problems in construction. It is contended that many problems in construction could be mitigated via alternative research approaches, i.e. action and constructive research. Such prescriptive research methods can assist in the development and implementation of innovative tools tackling managerial problems of construction, including that of delay. In so doing, those methods will better connect research and practice, and thus strengthen the relevance of academic construction management.

Keywords: construction delay, action research, constructive research, industrial engineering

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Authors: Philemon Rakoto

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Most executive compensation packages consist of four major components: base fixed salary, annual and long-term non-equity incentive plans, share-based and option-based awards and pension value. According to agency theory, the relative composition of executive compensation packages is one of the mechanisms that firms use to align the interests of executives and shareholders in order to mitigate agency costs. This paper tests the effect of the relative composition of executive compensation packages on financial reporting quality. Financial reporting quality is measured by the value relevance of accounting earnings. Corporate governance is a moderating variable in the model. Using data from Canadian firms composing S&P/TSX index of the year 2013 and governance scores based on Board Games, the analysis shows that, only for firms with good governance, there is an optimal level of the proportion of executive equity-based compensation in relation to total compensation that enhances the quality of financial reporting.

Keywords: Canada, corporate governance, executive compensation packages, financial reporting quality

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Authors: Jingya Huang

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This paper argues that Moushumi Mazoomdar has non-monogamous relationships with different men before and after her marriage as a form of rebellion against the traditional Indian culture deeply ingrained in her. Written by Jhumpa Lahiri, The Namesake (2004) features an Indian couple migrating to America who gives birth to two children, including the main character Gogol. Moushumi, like Gogol, is also a second-generation Indian American. Because of the influence of American culture, Moushumi prefers to marry for love, disdaining any thought of an arranged marriage. This paper is divided into two parts: before and after marriage which can also be seen in the light of polyamory and infidelity. First, according to Anapol (2010), polyamory is a newly created word from Greek and Latin which means “loving more than one person at a time when it comes to romantic or erotic love.” The discussion of polyamory mainly focuses on the most basic heterosexual relationship without mentioning of homosexual and bisexual love relationships. By adopting Anapol’s concept of polyamory, this paper examines the nature of the relationships between Moushumi and other men before her marriage. Afterwards, the concept of infidelity is discussed to analyze the interaction between Moushumi and Dimitri. How Moushumi rebels against tradition is shown through these two main discussions.

Keywords: Indian American, non-monogamous relationship, rebellion, polyamory, infidelity

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Authors: Paul Pistone

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Nihilism claims that there are no actual intrinsic goods. Desire, however, directly contradicts this claim. To desire, something is more than to be motivated to bring about the desired ends. It is more than to take pleasure in it, seeming that one has obtained her desired end. Desire is, further, more than believing that something is good. Desire is the perception that something is good for the self. In this paper, it is argued that desire is an agent-relative value seeming. This implies that there are intrinsic values. It will be argued that: (1) there are intrinsic values related to life and flourishing, (2) that it is metaphysically impossible that there are no intrinsic values, (3) that desire is our psychological mechanism which enables us to perceive a state of affairs or event as an agent-relative good, and (4) while we can be wrong about the large scale object of desire (i.e., the instrumental desire) we cannot be wrong about what is at the root of our desire (i.e., the intrinsic desire). The method of this paper will be to examine the claims of nihilism and moral realism in recent literature, present a case for moral realism, discuss a few theories of desire, connect moral realism to an evaluative perceptual model of desire, and conclude that not only is this the best theory of desire but that this psychological faculty offers a clear counterexample to nihilism.

Keywords: desire, moral realism, nihilism, perception

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Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

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Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analysed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.

Keywords: annual report, Croatian companies, disclosure index, voluntary disclosure

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Authors: Naoko Ono, Junko Kato

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According to the Ministry of Justice, 9,044,000 foreigners visited Japan in 2010. The number of foreign residents in Japan was over 2,134,000 at the end of 2010. Further, medical tourism has emerged as a new area of business. Against this background, language barriers put the health of foreigners in Japan at risk, because they have difficulty in accessing health care and communicating with medical professionals. Medical interpreting training is urgently needed in response to language problems resulting from the rapid increase in the number of foreign workers in Japan over recent decades. Especially, there is a growing need in medical settings in Japan to speak international languages for communication, with Tokyo selected as the host city of the 2020 Summer Olympics. Due to the limited number of practical activities on medical interpreting, it is difficult for learners to acquire the interpreting skills. In order to eliminate the shortcoming, a web-based English-Japanese medical interpreting training system was developed. We conducted a literature review to identify learning contents, core competencies for medical interpreters by using Pubmed, PsycINFO, Cochrane Library, and Google Scholar. Selected papers were investigated to find core competencies in medical interpreting. Eleven papers were selected through literature review indicating core competencies for medical interpreters. Core competencies in medical interpreting abstracted from the literature review, showed consistency in previous research whilst the content of the programs varied in domestic and international training programs for medical interpreters. Results of the systematic review indicated five core competencies: (a) maintaining accuracy and completeness; (b) medical terminology and understanding the human body; (c) behaving ethically and making ethical decisions; (d) nonverbal communication skills; and (e) cross-cultural communication skills. We developed an e-leaning program for training medical interpreters. A Web-based Medical Interpreter Training Program which cover these competencies was developed. The program included the following : online word list (Quizlet), allowing student to study online and on their smartphones; self-study tool (Quizlet) for help with dictation and spelling; word quiz (Quizlet); test-generating system (Quizlet); Interactive body game (BBC);Online resource for understanding code of ethics in medical interpreting; Webinar about non-verbal communication; and Webinar about incompetent vs. competent cultural care. The design of a virtual environment allows the execution of complementary experimental exercises for learners of medical interpreting and introduction to theoretical background of medical interpreting. Since this system adopts a self-learning style, it might improve the time and lack of teaching material restrictions of the classroom method. In addition, as a teaching aid, virtual medical interpreting is a powerful resource for the understanding how actual medical interpreting can be carried out. The developed e-learning system allows remote access, enabling students to perform experiments at their own place, without being physically in the actual laboratory. The web-based virtual environment empowers students by granting them access to laboratories during their free time. A practical example will be presented in order to show capabilities of the system. The developed web-based training program for medical interpreters could bridge the gap between medical professionals and patients with limited English proficiency.

Keywords: e-learning, language education, moodle, medical interpreting

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Authors: Phawichsak Prapassornpitaya, Wanida Jinsart

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Daily monitoring PM₁₀ and PM₂.₅ data from 2007 to 2017 were analyzed to provide baseline data for prediction of the air pollution in Bangkok in the period of 2018 -2020. Two statistical models, Autoregressive Integrated Moving Average model (ARIMA) were used to evaluate the trends of pollutions. The prediction concentrations were tested by root means square error (RMSE) and index of agreement (IOA). This evaluation of the traffic PM₂.₅ and PM₁₀ were studied in association with the regulatory control and emission standard changes. The emission factors of particulate matter from diesel vehicles were decreased when applied higher number of euro standard. The trends of ambient air pollutions were expected to decrease. However, the Bangkok smog episode in February 2018 with temperature inversion caused high concentration of PM₂.₅ in the air environment of Bangkok. The impact of traffic pollutants was depended upon the emission sources, temperature variations, and metrological conditions.

Keywords: fine particulate matter, ARIMA, RMSE, Bangkok

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Authors: Surinder Deswal, Mahesh Pal

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The paper investigates the potential of support vector machines based regression approach to model the mass transfer capacity of multiple plunging jets, both vertical (θ = 90°) and inclined (θ = 60°). The data set used in this study consists of four input parameters with a total of eighty eight cases. For testing, tenfold cross validation was used. Correlation coefficient values of 0.971 and 0.981 (root mean square error values of 0.0025 and 0.0020) were achieved by using polynomial and radial basis kernel functions based support vector regression respectively. Results suggest an improved performance by radial basis function in comparison to polynomial kernel based support vector machines. The estimated overall mass transfer coefficient, by both the kernel functions, is in good agreement with actual experimental values (within a scatter of ±15 %); thereby suggesting the utility of support vector machines based regression approach.

Keywords: mass transfer, multiple plunging jets, support vector machines, ecological sciences

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Authors: Rubén Valcarce-Álvarez, Francisco Jáñez-Martino, Rocío Alaiz-Rodríguez

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Cybersecurity challenges, including scams, drug sales, the distribution of child sexual abuse material, fake news, and hate speech on both the surface and deep web, have significantly increased over the past decade. Users who post such content often employ strategies to evade detection by automated filters. Among these tactics, text obfuscation plays an essential role in deceiving detection systems. This approach involves modifying words to make them more difficult for automated systems to interpret while remaining sufficiently readable for human users. In this work, we aim at spotting obfuscated words and the employed techniques, such as leetspeak, word inversion, punctuation changes, and mixed techniques. We benchmark Named Entity Recognition (NER) using models from the BERT family as well as two large language models (LLMs), Llama and Mistral, on XX_NER_WordCamouflage dataset. Our experiments evaluate these models by comparing their precision, recall, F1 scores, and accuracy, both overall and for each individual class.

Keywords: natural language processing (NLP), text obfuscation, named entity recognition (NER), deep learning

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Authors: Abrar Hussain Qureshi

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Vocabulary has been highlighted as a key indicator in any foreign language learning program, especially English as a foreign language (EFL). It is often considered a potential tool in foreign language curriculum, and its deficiency impedes successful communication in the target language. The knowledge of the lexicon is very significant in getting communicative competence and performance. Nouns constitute a considerable bulk of English vocabulary. Rather, they are the bones of the English language and are the main semantic carrier in spoken and written discourse. As nouns dominate the bulk of the English lexicon, their role becomes all the more potential. The undertaken research is a systematic effort in this regard to work out a list of highly frequent list of Pakistani English nouns for the EFL learners at the secondary level. It will encourage autonomy for the EFL learners as well as will save their time. The corpus used for the research has been developed locally from leading English newspapers of Pakistan. Wordsmith Tools has been used to process the research data and to retrieve word list of frequent Pakistani English nouns. The retrieved list of core Pakistani English nouns is supposed to be useful for English language learners at the secondary level as it covers a wide range of speech events.

Keywords: corpus, EFL, frequency list, nouns

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Authors: Odón R. Sánchez-Ccoyllo, Elizabeth Ayma-Choque, Alan Llacza

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Sulphur dioxide (SO₂) and surface-ozone (O₃) concentrations are associated with diseases. The objective of this research is to evaluate the effectiveness of the air-quality-WRF-Chem model with a horizontal resolution of 5 km x 5 km. For this purpose, the measurements of the hourly SO₂ and O₃ concentrations available in three air quality monitoring stations in Lima, Peru were used for the purpose of validating the simulations of the SO₂ and O₃ concentrations obtained with the WRF-Chem model in February 2018. For the quantitative evaluation of the simulations of these gases, statistical techniques were implemented, such as the average of the simulations; the average of the measurements; the Mean Bias (MeB); the Mean Error (MeE); and the Root Mean Square Error (RMSE). The results of these statistical metrics indicated that the simulated SO₂ and O₃ values over-predicted the SO₂ and O₃ measurements. For the SO₂ concentration, the MeB values varied from 0.58 to 26.35 µg/m³; the MeE values varied from 8.75 to 26.5 µg/m³; the RMSE values varied from 13.3 to 31.79 µg/m³; while for O₃ concentrations the statistical values of the MeB varied from 37.52 to 56.29 µg/m³; the MeE values varied from 37.54 to 56.70 µg/m³; the RMSE values varied from 43.05 to 69.56 µg/m³.

Keywords: ground-ozone, lima, sulphur dioxide, WRF-chem

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Authors: Beghdadi Lotfi

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In the present work a numerical method is proposed in order to optimize the thermal performance of finned surfaces. The bidimensional temperature distribution on the longitudinal section of the fin is calculated by restoring to the finite volumes method. The heat flux dissipated by a generic profile fin is compared with the heat flux removed by the rectangular profile fin with the same length and volume. In this study, it is shown that a finite volume method for quadrilaterals unstructured mesh is developed to predict the two dimensional steady-state solutions of conduction equation, in order to determine the sinusoidal parameter values which optimize the fin effectiveness. In this scheme, based on the integration around the polygonal control volume, the derivatives of conduction equation must be converted into closed line integrals using same formulation of the Stokes theorem. The numerical results show good agreement with analytical results. To demonstrate the accuracy of the method, the absolute and root-mean square errors versus the grid size are examined quantitatively.

Keywords: Stokes theorem, unstructured grid, heat transfer, complex geometry, effectiveness

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Authors: Sami Adwan, Alaa Alhaj Ismail, Claudia Girardone

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This paper examines the changes in the value relevance of book value of equity and net income of financial firms over the crisis period. It also examines how these changes vary with three variables, namely, fair value exposure, ownership concentration, and regulatory capital ratios. Using a sample of financial firms operating in the European Economic Area over 2005-2011, our findings suggest that the value relevance of book value of equity increases while that of net income decreases during the financial crisis. We find that more exposure to fair value accounting mitigates the impact of the crisis on the value relevance of book value of equity and net income. We also find that more concentrated ownership appears to have a mitigating impact on the changes in the value relevance of both book value of equity and net income in times of financial crisis. Finally, we find evidence that the level of regulatory capital ratios tends to have an attenuating effect on the changes in the value relevance of net income (but not book value of equity) in times of financial crisis.

Keywords: value relevance, financial crisis, financial firms, fair value, ownership concentration, regulatory capital

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Authors: Metodi Mladenov

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Heavy metals contamination of soils is a big problem mainly as a result of industrial production. From this point of view, this is of interests the processes for decontamination of soils for crop of production with low content of heavy metals and suitable for consumption from the animals and the peoples. In the current article, there are presented data for established changes in chemical composition and ecological state on soils contaminated from non-ferrous metallurgy manufacturing, for seven years time period. There was done investigation on alteration of pH, conductivity and contain of the next elements: As, Cd, Cu, Cr, Ni, Pb, Zn, Co, Mn and Al. Also, there was done visual observations under the processes of recovery of root-inhabitable soil layer and reforestation. Obtained data show friendly changes for the investigated indicators pH and conductivity and decreasing of content of some form analyzed elements. Visual observations show augmentation of plant cover areas and change in species structure with increase of number of shrubby and wood specimens.

Keywords: conductivity, contamination of soils, chemical composition, inductively coupled plasma–optical emission spectrometry, heavy metals, visual observation

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Authors: Tharntip Tawnie Chutikulrungsee, Oliver Kisalay Burmeister, Maumita Bhattacharya, Dragana Calic

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Sharing on social network sites (SNSs) has rapidly emerged as a new social norm and has become a global phenomenon. Billions of users reveal not only their own information (self disclosure) but also information about others (other-generated disclosure), resulting in a risk and a serious threat to either personal or informational privacy. Self-disclosure (SD) has been extensively researched in the literature, particularly regarding control of individual and existing privacy management. However, far too little attention has been paid to other-generated disclosure (OGD), especially by insiders. OGD has a strong influence on self-presentation, self-image, and electronic word of mouth (eWOM). Moreover, OGD is more credible and less likely manipulated than SD, but lacks privacy control and legal protection to some extent. This article examines OGD in depth, ranging from motivation to both online and offline impacts, based upon lived experiences from both ‘the disclosed’ and ‘the discloser’. Using purposive sampling, this phenomenological study involves an online survey and in-depth interviews. The findings report the influence of peer disclosure as well as users’ strategies to mitigate privacy issues. This article also calls attention to the challenge of OGD privacy and inadequacies in the law related to privacy protection in the digital domain.

Keywords: facebook, online privacy, other-generated disclosure, social networks sites (SNSs)

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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: Memar Ayalew Demeke, Solomon Gebreyohans Gebru

Abstract:

In Africa, Regional Economic Communities (RECs) were initially established to tackle the economic challenges of the continent. However, overtime, they expanded their mandate to deal with the security threats of the continent such as terrorism. In fact, the fight against terrorism has been internationalized following the September 9/11 terrorist attack in the U.S.A. Since then, RECs have been giving considerable attention to preventing and combating terrorism in their respective regions. Similarly, IGAD has been involved in preventing and combating terrorism. So far, however, little has been done with regard to what IGAD has performed in fighting terrorism. Therefore, this study was intended to describe and analyze the legal and practical activities carried out by IGAD in its fight against terrorism in the region general and in Somalia in particular. Both descriptive and analytical methods were employed and data were analyzed through qualitative approach. Finally, based on the findings, the study argues that, instead of over-reliance on hard power as a means of fighting terrorism, IGAD should invest more on the political and socio-economic problems of its member states so as to address the root causes.

Keywords: regional economic communities, IGAD, terrorism, treaties, conventions

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Authors: Raquel Rossini, Edelvais Caldeira

Abstract:

The aim of this work is to investigate the motivation for the metaphorical uses of two verb combinations: come out and take over. Drawing from cognitive semantics theories, image schemas and metaphors, it was attempted to demonstrate that: a) the metaphorical senses of both 'come out' and 'take over' extend from both the verbs and the particles central (spatial) senses in such verb combinations; and b) the particles 'out' and 'over' also contribute to the whole meaning of the verb combinations. In order to do so, a random selection of 579 concordance lines for come out and 1,412 for take over was obtained from the Corpus of Contemporary American English – COCA. One of the main procedures adopted in the present work was the establishment of verb and particle central senses. As per the research questions addressed in this study, they are as follows: a) how does the identification of trajector and landmark help reveal patterns that contribute for the identification of the semantic network of these two verb combinations?; b) what is the relationship between the schematic structures attributed to the particles and the metaphorical uses found in empirical data?; and c) what conceptual metaphors underlie the mappings from the source to the target domains? The results demonstrated that not only the lexical verbs come and take, but also the particles out and over play an important whole in the different meanings of come out and take over. Besides, image schemas and conceptual metaphors were found to be helpful in order to establish the motivations for the metaphorical uses of these linguistic structures.

Keywords: cognitive linguistics, English syntax, multi-word verbs, prepositions

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Authors: Walter W. Loo

Abstract:

China declared the “zero discharge rules which leave no toxics into our living environment and deliver blue sky, green land and clean water to many generations to come”. The achievement of ZWD will provide conservation of water, soil and energy and provide drastic increase in Gross Domestic Products (GDP). Our society’s engine needs a major tune up; it is sputtering. ZWD is achieved in world’s space stations – no toxic air emission and the water is totally recycled and solid wastes all come back to earth. This is all done with solar power. These are all achieved under extreme temperature, pressure and zero gravity in space. ZWD can be achieved on earth under much less fluctuations in temperature, pressure and normal gravity environment. ZWD systems are not expensive and will have multiple beneficial returns on investment which are both financially and environmentally acceptable. The paper will include successful case histories since the mid-1970s. ZWD discharge can be applied to the following types of projects: nuclear and coal fire power plants with a closed loop system that will eliminate thermal water discharge; residential communities with wastewater treatment sump and recycle the water use as a secondary water supply; waste water treatment Plants with complete water recycling including water distillation to produce distilled water by very economical 24-hours solar power plant. Landfill remediation is based on neutralization of landfilled gas odor and preventing anaerobic leachate formation. It is an aerobic condition which will render landfill gas emission explosion proof. Desert development is the development of recovering soil moisture from soil and completing a closed loop water cycle by solar energy within and underneath an enclosed greenhouse. Salt-alkali land development can be achieved by solar distillation of salty shallow water into distilled water. The distilled water can be used for soil washing and irrigation and complete a closed loop water cycle with energy and water conservation. Heavy metals remediation can be achieved by precipitation of dissolved toxic metals below the plant or vegetation root zone by solar electricity without pumping and treating. Soil and groundwater remediation - abandoned refineries, chemical and pesticide factories can be remediated by in-situ electrobiochemical and bioventing treatment method without pumping or excavation. Toxic organic chemicals are oxidized into carbon dioxide and heavy metals precipitated below plant and vegetation root zone. New water sources: low temperature distilled water can be recycled for repeated use within a greenhouse environment by solar distillation; nano bubble water can be made from the distilled water with nano bubbles of oxygen, nitrogen and carbon dioxide from air (fertilizer water) and also eliminate the use of pesticides because the nano oxygen will break the insect growth chain in the larvae state. Three dimensional high yield greenhouses can be constructed by complete water recycling using the vadose zone soil as a filter with no farming wastewater discharge.

Keywords: greenhouses, no discharge, remediation of soil and water, wastewater

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Authors: Zhepeng Rui, Zhenyu Gu, Caitilin de Bérigny

Abstract:

In the current study, we designed an interactive meditation and brain painting application to cultivate users’ creativity, promote meditation, reduce stress, and improve cognition while attempting to learn a foreign language. User tests and data analyses were conducted on 42 male and 42 female participants to better understand sex-associated psychological and aesthetic differences. Our method utilized brain-computer interfaces to import meditation and attention data to create artwork in meditation-based applications. Female participants showed statistically significantly different language learning outcomes following three meditation paradigms. The art style of brain painting helped females with language memory. Our results suggest that the most ideal methods for promoting memory attention were meditation methods and brain painting exercises contributing to language learning, memory concentration promotion, and foreign word memorization. We conclude that a short period of meditation practice can help in learning a foreign language. These findings provide new insights into meditation, creative language education, brain-computer interface, and human-computer interactions.

Keywords: brain-computer interface, creative thinking, meditation, mental health

Procedia PDF Downloads 129