Search results for: Media Reporting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3668

Search results for: Media Reporting

2408 The Impact of other Comprehensive Income Disclosure and Corporate Governance on Earnings Management and Firm Performance

Authors: Yan Wang, Yuan George Shan

Abstract:

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

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

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2407 Enhancing Cooperation Between LEAs and Citizens: The INSPEC2T Approach

Authors: George Leventakis, George Kokkinis, Nikos Moustakidis, George Papalexandratos, Ioanna Vasiliadou

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Enhancing the feeling of public safety and crime prevention are tasks customarily assigned to the Police. Police departments have, however, recognized that traditional ways of policing methods are becoming obsolete; Community Policing (CP) philosophy; however, when applied appropriately, leads to seamless collaboration between various stakeholders like the Police, NGOs and the general public and provides the opportunity to identify risks, assist in solving problems of crime, disorder, safety and crucially contribute to improving the quality of life for everyone in a community. Social Media, on the other hand, due to its high level of infiltration in modern life, constitutes a powerful mechanism which offers additional and direct communication channels to reach individuals or communities. These channels can be utilized to improve the citizens’ perception of the Police and to capture individual and community needs, when their feedback is taken into account by Law Enforcement Agencies (LEAs) in a structured and coordinated manner. This paper presents research conducted under INSPEC2T (Inspiring CitizeNS Participation for Enhanced Community PoliCing AcTions), a project funded by the European Commission’s research agenda to bridge the gap between CP as a philosophy and as an organizational strategy, capitalizing on the use of Social Media. The project aims to increase transparency, trust, police accountability, and the role of civil society. It aspires to build strong, trusting relationships between LEAs and the public, supporting two-way, contemporary communication while at the same time respecting anonymity of all affected parties. Results presented herein summarize the outcomes of four online multilingual surveys, focus group interviews, desktop research and interviews with experts in the field of CP practices. The above research activities were conducted in various EU countries aiming to capture requirements of end users from diverse backgrounds (social, cultural, legal and ethical) and determine public expectations regarding CP, community safety and crime prevention.

Keywords: community partnerships, next generation community policing, social media, public safety

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2406 Gender Equality for the Environment: Positioning India

Authors: Nivedita Roy, Aparajita Chattopadhyay

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Gender discrimination is already one of the major factors why India is still in the list of the 3rd World Countries, but, when it comes to gender inclusion in the environmental arena, this umbrella concept is quite unheard of by our countrymen. The main objective was to assess gender equality for the environment through calculating Environment and Gender Index on a country level, India, in this case. 22 states out of 29 were considered for calculation. Also, out of the 72 countries chosen by IUCN to calculate EGI, the lower middle income group of countries was chosen to assess the position of India, also a lower middle income group country, among them. Linear Regression is executed through SPSS and simple graphs and tables are prepared through MS-EXCEL for analysis. India portrays good governance, reporting activities well to the UN but in terms of basic livelihood and gender equality, the performance is comparatively weak.

Keywords: environment, gender, livelihood, rights, participation, development, conservation

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2405 Thermal Performance of Fully Immersed Server into Saturated Fluid Porous Medium

Authors: Yaser Al-Anii, Abdulmajeed Almaneea, Jonathan L. Summers, Harvey M. Thompson, Nikil Kapur

Abstract:

The natural convection cooling system of a fully immersed server in dielectric liquid is studied numerically. In present case study, the dielectric liquid represents working fluid and it is in contact with server inside capsule. The capsule includes electronic component and fluid, which can be modelled as saturated porous media. This medium follow Darcy flow regime and assumed to be in balance between its components. The study focus is on role of spatial parameters on thermal behavior of convective heat transfer. Based on server known unit, which is 1U, two parameters Ly and S are changed to test their effect. Meanwhile, wide range of modified Rayleigh number, which is 0.5 to 300, are covered to better understand thermal performance. Navier-Stokes equations are used to model physical domain. Furthermore, successive over relaxation and time marching techniques are used to solve momentum and energy equation. From obtained correlation, the in-between distance S is more effective on Nusselt number than distance to edge Ly by approximately 14%. In addition, as S increase, the average Nusselt number of the upper unit is increased sharply, whereas the lower one keeps on same level.

Keywords: convective cooling of server, darcy flow, liquid-immersed server, porous media

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2404 Teaching Techno-Criticism to Digital Natives: Participatory Journalism as Pedagogical Practice

Authors: Stephen D. Caldes

Abstract:

Teaching media and digital literacy to “digital natives” presents a unique set of pedagogical obstacles, especially when critique is involved, as these early-adopters tend to deify most technological and/or digital advancements and inventions. Knowing no other way of being, these natives are often reluctant to hear criticisms of the way they receive information, educate themselves, communicate with others, and even become enculturated because critique often connotes generational gaps and/or clandestine efforts to produce neo-Luddites. To digital natives, techno-criticism is more the result of an antiquated, out-of-touch agenda rather than a constructive, progressive praxis. However, the need to cultivate a techno-critical perspective among technology’s premier users has, perhaps, never been more pressing. In an effort to sidestep reluctance and encourage critical thought about where we are in terms of digital technology and where exactly it may be taking us, this essay outlines a new model for teaching techno-criticism to digital natives. Specifically, it recasts the techniques of participatory journalism—helping writers and readers understand subjects outside of their specific historical context—as progressive, interdisciplinary pedagogy. The model arises out of a review of relevant literature and data gathered via literary analysis and participant observation. Given the tenuous relationships between novel digital advancements, individual identity, collective engagement, and, indeed, Truth/fact, shepherding digital natives toward routine practice of “techno-realism” seems of utter importance.

Keywords: digital natives, journalism education, media literacy, techno-criticism

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2403 Review of Published Articles on Climate Change and Health in Two Francophone Newspapers: 1990-2015

Authors: Mathieu Hemono, Sophie Puig-Malet, Patrick Zylberman, Avner Bar-Hen, Rainer Sauerborn, Stefanie Schütte, Niamh Herlihi, Antoine Flahault et Anneliese Depoux

Abstract:

Since the IPCC released its first report in 1990, an increasing number of peer-reviewed publications have reported the health risks associated with climate change. Although there is a large body of evidence supporting the association between climate change and poor health outcomes, the media is inconsistent in the attention it pays to the subject matter. This study aims to analyze the modalities and rhetoric in the media concerning the impact of climate change on health in order to better understand its role in information dissemination. A review was conducted of articles published between 1990 and 2015 in the francophone newspapers Le Monde and Jeune Afrique. A detailed search strategy including specific climate and health terminology was used to search the newspapers’ online databases. 1202 articles were identified as having referenced the terms climate change and health. Inclusion and exclusion criteria were applied to narrow the search to articles referencing the effects of climate change on human health and 160 articles were included in the final analysis. Data was extracted and categorized to create a structured database allowing for further investigation and analysis. The review indicated that although 66% of the selected newspaper articles reference scientific evidence of the impact of climate change on human health, the focus on the topic is limited major political events or is circumstances relating to public health crises. Main findings also include that among the many direct and indirect health outcomes, infectious diseases are the main health outcome highlighted in association with climate change. Lastly, the articles suggest that while developed countries have caused most of the greenhouse effect, the global south is more immediately affected. Overall, the reviewed articles reinforce the need for international cooperation in finding a solution to mitigate the effects of climate change on health. The manner in which scientific results are communicated and disseminated, impact individual and collective perceptions of the topic in the public sphere and affect political will to shape policy. The results of this analysis will underline the modalities of the rhetoric of transparency and provide the basis for a perception study of media discourses. This study is part of an interdisciplinary project called 4CHealth that confronts results of the research done on scientific, political and press literature to better understand how the knowledge on climate changes and health circulates within those different fields and whether and how it is translated to real world change.

Keywords: climate change, health, health impacts, communication, media, rhetoric, awareness, Global South, Africa

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2402 Family Succession and Cost of Bank Loans: Evidence from China

Authors: Tzu-Ching Weng, Hsin-Yi Chi

Abstract:

This study examines the effect of family succession on the cost of bank loans and non-price contractual terms. We use a unique dataset from China and find that lending banks are likely to charge high-interest rates and offer tight contractual terms, such as loan maturity and collateral requirement, for family succession firms. These findings indicate that information and default risks may arise after subsequent family successions. We also find that family succession firms can reduce the cost of bank loans by hiring top-tier auditors to enhance financial reporting credibility. This finding suggests that professional and high-quality auditors can provide extremely valuable services to family succession firms.

Keywords: family succession, cost of bank loans, loan contract terms, top-tier auditor

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2401 Usage of Cord Blood Stem Cells of Asphyxia Infants for Treatment

Authors: Ahmad Shah Farhat

Abstract:

Background: Prenatal asphyxia or birth asphyxia is the medical situation resulting from a newborn infant that lasts long enough during the birth process to cause physical harm, usually to the brain. Human umbilical cord blood (UCB) is a well-established source of hematopoietic stem/progenitor cells (HSPCs) for allogeneic stem cell transplantation. These can be used clinically to care for children with malignant diseases. Low O2 can cause in proliferation and differentiation of stem cells. Method: the cord blood of 11 infants with 3-5 Apgar scores or need to cardiac pulmonary Resuscitation as an asphyxia group and ten normal infants with more than 8 Apgar scores as the normal group was collected, and after isolating hematopoietic stem cells, the cells were cultured in enriched media for 14 days to compare the numbers of colonies by microscope. Results: There was a significant difference in the number of RBC precursor colonies (red colonies) in cultured media with 107 cord blood hematopoietic stem cells of infants who were exposed to hypoxemia in two wells of palate. There was not a significant difference in the number of white cell colonies in the two groups in the two wells of the plate. Conclusion: Hypoxia in the perinatal period can cause the increase of hematopoietic stem cells of cord blood, special red precursor stem cells in vitro, like an increase of red blood cells in the body when exposed to low oxygen conditions. Thus, it will be usable.

Keywords: asphyxia, neonre, stem cell, red cell

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2400 Forensic Nursing in the Emergency Department: The Overlooked Roles

Authors: E. Tugba Topcu

Abstract:

The emergency services are usually the first places to encounter forensic cases. Hence, it is important to consider forensics from the perspective of the emergency services staff and the physiological and psychological consequences that may arise as a result of behaviour by itself or another person. Accurate and detailed documentation of the situation in which the patient first arrives at the emergency service and preservation of the forensic findings is pivotal for the subsequent forensic investigation. The first step in determining whether or not a forensic case exists is to perform a medical examination of the patient. For each individual suspected to be part of a forensic case, police officers should be informed at the same time as the medical examination is being conducted. Violent events are increasing every year and with an increase in the number of forensic cases, emergency service workers have increasing responsibility and consequently play a key role in protecting, collecting and arranging the forensic evidence. In addition, because the emergency service workers involved in forensic events typically have information about the accused and/or victim, as well as evidence related to the events and the cause of injuries, police officers often require their testimony. However, both nurses and other health care personnel do not typically have adequate expertise in forensic medicine. Emergency nurses should take an active role for determining that whether any patient admitted to the emergency services is a clinical forensic patient the emergency service with injury and requiring possible punishment and knowing of their roles and responsibilities in this area provides legal protection as well as the protection of the judicial affair. Particularly, in emergency services, where rapid patient turnover and high workload exists, patient registration and case reporting may not exist. In such instances, the witnesses, typically the nurses, are often consulted for information. Knowledge of forensic medical matters plays a vital role in achieving justice. According to the Criminal Procedure Law, Article 75, Paragraph 3, ‘an internal body examination or the taking of blood or other biological samples from the body can be performed only by a doctor or other health professional member’. In favour of this item, the clinic nurse and doctor are mainly responsible for evaluating forensic cases in emergency departments, performing the examination, collecting evidence, and storing and reporting data. The courts place considerable importance on determining whether a suspect is the victim or accused and, thus, in terms of illuminating events, it is crucial that any evidence is gathered carefully and appropriately. All the evidence related to the forensic case including the forensic report should be handed over to the police officers. In instances where forensic evidence cannot be collected and the only way to obtain the evidence is the hospital environment, health care personnel in emergency services need to have knowledge about the diagnosis of forensic evidence, the collection of evidence, hiding evidence and provision of the evidence delivery chain.

Keywords: emergency department, emergency nursing, forensic cases, forensic nursing

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2399 Improved Image Retrieval for Efficient Localization in Urban Areas Using Location Uncertainty Data

Authors: Mahdi Salarian, Xi Xu, Rashid Ansari

Abstract:

Accurate localization of mobile devices based on camera-acquired visual media information usually requires a search over a very large GPS-referenced image database. This paper proposes an efficient method for limiting the search space for image retrieval engine by extracting and leveraging additional media information about Estimated Positional Error (EP E) to address complexity and accuracy issues in the search, especially to be used for compensating GPS location inaccuracy in dense urban areas. The improved performance is achieved by up to a hundred-fold reduction in the search area used in available reference methods while providing improved accuracy. To test our procedure we created a database by acquiring Google Street View (GSV) images for down town of Chicago. Other available databases are not suitable for our approach due to lack of EP E for the query images. We tested the procedure using more than 200 query images along with EP E acquired mostly in the densest areas of Chicago with different phones and in different conditions such as low illumination and from under rail tracks. The effectiveness of our approach and the effect of size and sector angle of the search area are discussed and experimental results demonstrate how our proposed method can improve performance just by utilizing a data that is available for mobile systems such as smart phones.

Keywords: localization, retrieval, GPS uncertainty, bag of word

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2398 The Role of Digital Text in School and Vernacular Literacies: Students Digital Practices at Cybercafés in Mexico

Authors: Guadalupe López-Bonilla

Abstract:

Students of all educational levels participate in literacy practices that may involve print or digital media. Scholars from the New Literacy Studies distinguish practices that fulfill institutional purposes such as those established at schools from literate practices aimed at doing other kinds of activities, such as reading instructions in order to play a video game; the first are known as institutional practices while the latter are considered vernacular literacies. When students perform these kinds of activities they engage with print and digital media according to the demands of the task. In this paper, it is aimed to discuss the results of a research project focusing on literacy practices of high school students at 10 urban cybercafés in Mexico. The main objective was to analyze the literacy practices of students performing both school tasks and vernacular literacies. The methodology included a focused ethnography with online and face to face observations of 10 high school students (5 male and 5 female) and interviews after performing each task. In the results, it is presented how students treat texts as open, dynamic and relational artifacts when engaging in vernacular literacies; while texts are conceived as closed, authoritarian and fixed documents when performing school activities. Samples of each type of activity are shown followed by a discussion of the pedagogical implications for improving school literacy.

Keywords: digital literacy, text, school literacy, vernacular practices

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2397 ChatGPT Performs at the Level of a Third-Year Orthopaedic Surgery Resident on the Orthopaedic In-training Examination

Authors: Diane Ghanem, Oscar Covarrubias, Michael Raad, Dawn LaPorte, Babar Shafiq

Abstract:

Introduction: Standardized exams have long been considered a cornerstone in measuring cognitive competency and academic achievement. Their fixed nature and predetermined scoring methods offer a consistent yardstick for gauging intellectual acumen across diverse demographics. Consequently, the performance of artificial intelligence (AI) in this context presents a rich, yet unexplored terrain for quantifying AI's understanding of complex cognitive tasks and simulating human-like problem-solving skills. Publicly available AI language models such as ChatGPT have demonstrated utility in text generation and even problem-solving when provided with clear instructions. Amidst this transformative shift, the aim of this study is to assess ChatGPT’s performance on the orthopaedic surgery in-training examination (OITE). Methods: All 213 OITE 2021 web-based questions were retrieved from the AAOS-ResStudy website. Two independent reviewers copied and pasted the questions and response options into ChatGPT Plus (version 4.0) and recorded the generated answers. All media-containing questions were flagged and carefully examined. Twelve OITE media-containing questions that relied purely on images (clinical pictures, radiographs, MRIs, CT scans) and could not be rationalized from the clinical presentation were excluded. Cohen’s Kappa coefficient was used to examine the agreement of ChatGPT-generated responses between reviewers. Descriptive statistics were used to summarize the performance (% correct) of ChatGPT Plus. The 2021 norm table was used to compare ChatGPT Plus’ performance on the OITE to national orthopaedic surgery residents in that same year. Results: A total of 201 were evaluated by ChatGPT Plus. Excellent agreement was observed between raters for the 201 ChatGPT-generated responses, with a Cohen’s Kappa coefficient of 0.947. 45.8% (92/201) were media-containing questions. ChatGPT had an average overall score of 61.2% (123/201). Its score was 64.2% (70/109) on non-media questions. When compared to the performance of all national orthopaedic surgery residents in 2021, ChatGPT Plus performed at the level of an average PGY3. Discussion: ChatGPT Plus is able to pass the OITE with a satisfactory overall score of 61.2%, ranking at the level of third-year orthopaedic surgery residents. More importantly, it provided logical reasoning and justifications that may help residents grasp evidence-based information and improve their understanding of OITE cases and general orthopaedic principles. With further improvements, AI language models, such as ChatGPT, may become valuable interactive learning tools in resident education, although further studies are still needed to examine their efficacy and impact on long-term learning and OITE/ABOS performance.

Keywords: artificial intelligence, ChatGPT, orthopaedic in-training examination, OITE, orthopedic surgery, standardized testing

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2396 The Hybridization of Muslim Spaces in Germany: A Historical Perspective on the Perception of Muslims

Authors: Alex Konrad

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In 2017, about 4.5 million Muslims live in Germany. They can practice their faith openly, mostly in well-equipped community centers. At the same time, right-wing politicians and media allege that all Muslims tend to be radical and undemocratic. Both perspectives are rooted in an interacting development since the 1970s. German authorities closed the 'King Fahd Academy' international school in Bonn in summer 2017 because they accused the school administration of attracting Islamists. Only 30 years ago, German authorities and labor unions directed their requests for pastoral care of the Muslim communities in Germany to the Turkish and Saudi administrations. This study shows the leading and misleading tracks of Muslim life and its perception in Germany from a historical point of view. Most of the Muslims came as so-called 'Gastarbeiter' (migrant workers) from Turkey and Morocco to West Germany in the 1960s and 1970s. Until the late 1970s, German society recognized them as workforce solely and ignored their religious needs broadly. The Iranian Revolution of 1979 caused widespread hysteria about Islamic radicalization. Likewise, it shifted the German perception of migrant workers in Germany. For the first time, the majority society saw them as religious people. Media and self-proclaimed 'experts' on Islam suspected Muslims in Germany of subversive and undemocratic belief. On the upside, they obtained the opportunity to be heard by German society and authorities. In the ensuing decades, Muslims and Islamophiles fought a discursive struggle against right-wing politicians, 'experts' and media with monolithic views. In the 1990s, Muslims achieved to establish a solid infrastructure of Islamic community center throughout Germany. Their religious life became present and contributed to diversifying the common monolithic images of Muslims as insane fundamentalists in Germany. However, the media and many 'experts' promoted the fundamentalist narrative, which gained more and more acceptance in German society at the same time. This study uses archival sources from German authorities, Islamic communities, together with local and national media to get a close approach to the contemporary historical debates. In addition, contributions by Muslims and Islamophiles in Germany, for example in magazines, event reports, and internal communication, revealing their quotidian struggle for more acceptance are being used as sources. The inclusion of widely publicized books, documentaries and newspaper articles about Islam as a menace to Europe conduces to a balanced analysis of the contemporary debates and views. Theoretically, the study applies the Third Space approach. Muslims in Germany fight the othering by the German majority society. It was their chief purpose not to be marginalized in both spatial meanings, discursively and physically. Therefore, they established realities of life as hybrids in Germany. This study reconstructs the development of the perception of Muslims in Germany. It claims that self-proclaimed experts and politicians with monolithic views maintained the hegemonic discursive positions and coined the German images of Muslims. Nevertheless, Muslims in Germany accomplished that Muslim presence in Germany’s everyday life became an integral part of society and the public sphere. This is how Muslims hybridized religious spaces in Germany.

Keywords: experts, fundamentalism, Germany, hybridization, Islamophobia, migrant workers

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2395 Crowdsourced Economic Valuation of the Recreational Benefits of Constructed Wetlands

Authors: Andrea Ghermandi

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Constructed wetlands have long been recognized as sources of ancillary benefits such as support for recreational activities. To date, there is a lack of quantitative understanding of the extent and welfare impact of such benefits. Here, it is shown how geotagged, passively crowdsourced data from online social networks (e.g., Flickr and Panoramio) and Geographic Information Systems (GIS) techniques can: (1) be used to infer annual recreational visits to 273 engineered wetlands worldwide; and (2) be integrated with non-market economic valuation techniques (e.g., travel cost method) to infer the monetary value of recreation in these systems. Counts of social media photo-user-days are highly correlated with the number of observed visits in 62 engineered wetlands worldwide (Pearson’s r = 0.811; p-value < 0.001). The estimated, mean willingness to pay for access to 115 wetlands ranges between $5.3 and $374. In 50% of the investigated wetlands providing polishing treatment to advanced municipal wastewater, the present value of such benefits exceeds that of the capital, operation and maintenance costs (lifetime = 45 years; discount rate = 6%), indicating that such systems are sources of net societal benefits even before factoring in benefits derived from water quality improvement and storage. Based on the above results, it is argued that recreational benefits should be taken into account in the design and management of constructed wetlands, as well as when such green infrastructure systems are compared with conventional wastewater treatment solutions.

Keywords: constructed wetlands, cultural ecosystem services, ecological engineering, social media

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2394 Comparative Growth Kinetic Studies of Two Strains Saccharomyces cerevisiae Isolated from Dates and a Commercial Strain

Authors: Nizar Chaira

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Dates, main products of the oases, due to their therapeutic interests, are considered highly nutritious fruit. Several studies on the valuation biotechnology and technology of dates are made, and several products are already prepared. Isolation of the yeast Saccharomyces cerevisiae, naturally presents in a scrap of date, optimization of growth in the medium based on date syrup and production biomass can potentially expand the range of secondary products of dates. To this end, this paper tries to study the suitability for processing dates technology and biotechnology to use the date pulp as a carbon source for biological transformation. Two strains of Saccharomyces cerevisiae isolated from date syrup (S1, S2) and a commercial strain have used for this study. After optimization of culture conditions, production in a fermenter on two different media (date syrup and beet molasses) was performed. This is followed by studying the kinetics of growth, protein production and consumption of sugars in crops strain 1, 2 and the commercial strain and on both media. The results obtained showed that a concentration of 2% sugar, 2.5 g/l yeast extract, pH 4.5 and a temperature between 25 and 35°C are the optimal conditions for cultivation in a bioreactor. The exponential phase of the specific growth rate of a strain on both media showed that it is about 0.3625 h-1 for the production of a medium based on date syrup and 0.3521 h-1 on beet molasses with a generation time equal to 1.912 h and on the medium based on date syrup, yeast consumes preferentially the reducing sugars. For the production of protein, we showed that this latter presents an exponential phase when the medium starts to run out of reducing sugars. For strain 2, the specific growth rate is about 0.261h-1 for the production on a medium based on date syrup and 0207 h-1 on beet molasses and the base medium syrup date of the yeast consumes preferentially reducing sugars. For the invertase and other metabolits, these increases rapidly after exhaustion of reducing sugars. The comparison of productivity between the three strains on the medium based on date syrup showed that the maximum value is obtained with the second strain: p = 1072 g/l/h as it is about of 0923 g/l/h for strain 1 and 0644 g/l/h for the commercial strain. Thus, isolates of date syrup are more competitive than the commercial strain and can give the same performance in a shorter time with energy gain.

Keywords: date palm, fermentation, molasses, Saccharomyces, syrup

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2393 Offloading Knowledge-Keeping to Digital Technology and the Attrition of Socio-Cultural Life

Authors: Sophia Melanson Ricciardone

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Common vexations concerning the impact of contemporary media technology on our daily lives tend to conjure mental representations of digital specters that surreptitiously invade the privacy of our most intimate spaces. While legitimacy assuredly sustains these concerns, examining them in isolation from other attributable phenomena to the problems created by our hyper-mediated conditions does not supply a complete account of the deleterious cost of integrating digital affordances into the banal cadence of our shared socio-cultural realities. As we continue to subconsciously delegate facets of our social and cognitive lives to digital technology, the very faculties that have enabled our species to thrive and invent technology in the first place are at risk of attrition – namely our capacity to sustain attention while synthesizing information in working memory to produce creative and inventive constructions for our shared social existence. Though the offloading of knowledge-keeping to fellow social agents belonging to our family and community circles is an enduring intuitive phenomenon across human societies – what social psychologists refer to as transactive memory – in offloading our various socio-cognitive faculties to digital technology, we may plausibly be supplanting the visceral social connections forged by transactive memory. This paper will present related research and literature produced across the disciplines of sociobiology, socio-cultural anthropology, social psychology, cognitive semiotics and communication and media studies that directly and indirectly address the social precarity cultivated by digital technologies. This body of scholarly work will then be situated within common areas of interest belonging to digital anthropology, including the groundbreaking work of Pavel Curtis, Christopher Kelty, Lynn Cherny, Vincent Duclos, Nick Seaver, and Sherry Turkle. It is anticipated that in harmonizing these overlapping areas of intradisciplinary interest, this paper can weave together the disparate connections across spheres of knowledge that help delineate the conditions of our contemporary digital existence.

Keywords: cognition, digital media, knowledge keeping, transactive memory

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2392 Study of the Efficiency of a Synthetic Wax for Corrosion Protection of Steel in Aggressive Environments

Authors: Laidi Babouri

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The remarkable properties of steel, such as hardness and impact resistance, motivate their use in the automotive manufacturing industry. However, due to the very vulnerable environmental conditions of use, the steel that makes up the car body can corrode. This situation is motivating more and more automobile manufacturers to develop research to develop processes minimizing the rate of degradation of the physicomechanical properties of these materials. The present work falls within this perspective; it presents the results of a research study focused on the use of synthetic wax for the protection of steel, type XES (DC04), against corrosion in aggressive environments. The media used in this study are an acid medium with a pH=5.6, a 3% chloride medium, and a dry medium. Evaluation of the protective power of synthetic wax in different environments was carried out using mass loss techniques (immersion), completed by electrochemical techniques (stationary and transient). The results of the immersion of the steel samples, with a surface area of (1.44 cm²), in the various media, for a period of 30 days, using the immersion technique, showed high protective efficiency of synthetic wax in acidic and saline environments, with a lesser degree in a dry environment. Moreover, the study of the protective power, using electrochemical techniques, confirmed the results obtained in static mode (loss of mass), the protective efficiency of synthetic wax, against the corrosion of steel, in different environments, which reaches a maximum rate of 99.87% in a saline environment.

Keywords: corrosion, steel, industrial wax, environment, mass loss, electrochemical techniques

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2391 Determinants of Contraceptive Demand among Young Nulliparous Women in India: Evidence from National Family Health Survey-4

Authors: Bhawna Verma

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Looking at the contraceptive use and unmet need specific to the different age groups would help to understand various determinants and characteristics of women from different age groups, which are often being neglected. The study explores contraceptive behavior, unmet need for family planning and its correlates among young nulliparous women aged 15-29, using data from NFHS-4 (2015-16), India. Method: The study utilized information from 26,924 currently married women, who has no child or who have had first terminated pregnancy and was aged 15-29 at the time of the survey. Chi-Square and logistic regression analysis have been used to assess the effects of socio-economic characteristics. Results: Of all the considered explanatory variables religion, caste, education, current age, age at marriage, media exposure and regional differences were found to be significantly affecting the behavior of contraceptive use. Women of the 25-29 age group are 0.6 percent less likely to have an unmet need than women of 12-19 age group. Unmet need is increasing with the increased level of education. Muslim women are 0.3 percent less likely to have an unmet need than women of Hindu category. Conclusion: Separate considerations must be given to the needs for family planning formation among nulliparous women along with the factors associated with the use and non-use of contraceptives among them. Separate considerations must be given for effective promotion of FP knowledge through print, electronic media, towards the unequal access to the contraceptives among nulliparous women. Marriages after legal minimum age and encouraging women for higher education may address existing socio-economic barriers.

Keywords: contraceptive use, unmet need, family planning, contraceptive behavior

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2390 The Molecular Mechanism of Vacuolar Function in Yeast Cell Homeostasis

Authors: Chang-Hui Shen, Paulina Konarzewska

Abstract:

Cell homeostasis is regulated by vacuolar activity and it has been shown that lipid composition of the vacuole plays an important role in vacuolar function. The major phosphoinositide species present in the vacuolar membrane include phosphatidylinositol 3,5-biphosphate (PI(3,5)P₂) which is generated from PI(3)P controlled by Fab1p. Deletion of FAB1 gene reduce the synthesis of PI(3,5)P₂ and thus result in enlarged or fragmented vacuoles, with neutral vacuolar pH due to reduced vacuolar H⁺-ATPase activity. These mutants also exhibited poor growth at high extracellular pH and in the presence of CaCl₂. Conversely, VPS34 regulates the synthesis of PI(3)P from phosphatidylinositol (PI), and the lack of Vps34p results in the reduction of vacuolar activity. Although the cellular observations are clear, it is still unknown about the molecular mechanism between the phospholipid biosynthesis pathway and vacuolar activity. Since both VPS34 and FAB1 are important in vacuolar activity, we hypothesize that the molecular mechanism of vacuolar function might be regulated by the transcriptional regulators of phospholipid biosynthesis. In this study, we study the role of the major phospholipid biosynthesis transcription factor, INO2, in the regulation of vacuolar activity. We first performed qRT-PCR to examine the effect of Ino2p on the expression of VPS34 and FAB1. Our results showed that VPS34 was upregulated in the presence of inositol for both WT and ino2Δ cells. However, FAB1 was only upregulated significantly in ino2Δ cells. This indicated that Ino2p might be the negative regulator for FAB1 expression. Next, growth sensitivity experiment showed that WT, vma3Δ, and ino2Δ grew well in growth medium buffered to pH 5.5 containing 10 mM CaCl₂. As cells were switched to growth medium buffered to pH 7 containing CaCl₂ WT, ino2Δ and opi1Δ showed growth reduction, whereas vma3Δ was completely nonviable. As the concentration of CaCl₂ was increased to 60 mM, ino2Δ cells showed moderate growth reduction compared to WT. This result suggests that ino2Δ cells have better vacuolar activity. Microscopic analysis and vacuolar acidification were employed to further elucidate the importance of INO2 in vacuolar homeostasis. Analysis of vacuolar morphology indicated that WT and vma3Δ cells displayed vacuoles that occupied a small area of the cell when grown in media buffered to pH 5.5. Whereas, ino2Δ displayed fragmented vacuoles. On the other hand, all strains grown in media buffered to pH 7, exhibited enlarged vacuoles that occupied most of the cell’s surface. This indicated that the presence of INO2 may play negative effect in vacuolar morphology when cells are grown in media buffered to pH 5.5. Furthermore, vacuolar acidification assay showed that only vma3Δ cells displayed notably less acidic vacuoles as cells were grown in media buffered to pH 5.5 and pH 7. Whereas, ino2Δ cells displayed more acidic pH compared to WT at pH7. Taken together, our results demonstrated the molecular mechanism of the vacuolar activity regulated by the phospholipid biosynthesis transcription factors Ino2p. Ino2p negatively regulates vacuolar activity through the expression of FAB1.

Keywords: vacuole, phospholipid, homeostasis, Ino2p, FAB1

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2389 Project Work with Design Thinking and Blended Learning: A Practical Report from Teaching in Higher Education

Authors: C. Vogeler

Abstract:

Change processes such as individualization and digitalization have an impact on higher education. Graduates are expected to cooperate in creative work processes in their professional life. During their studies, they need to be prepared accordingly. This includes modern learning scenarios that integrate the benefits of digital media. Therefore, design thinking and blended learning have been combined in the project-based seminar conception introduced here. The presented seminar conception has been realized and evaluated with students of information sciences since September 2017. Within the seminar, the students learn to work on a project. They apply the methods in a problem-based learning scenario. Task of the case study is to arrange a conference on the topic gaming in libraries. In order to collaborative develop creative possibilities of realization within the group of students the design thinking method has been chosen. Design thinking is a method, used to create user-centric, problem-solving and need-driven innovation through creative collaboration in multidisciplinary teams. Central characteristics are the openness of this approach to work results and the visualization of ideas. This approach is now also accepted in the field of higher education. Especially in problem-based learning scenarios, the method offers clearly defined process steps for creative ideas and their realization. The creative process can be supported by digital media, such as search engines and tools for the documentation of brainstorming, creation of mind maps, project management etc. Because the students have to do two-thirds of the workload in their private study, design thinking has been combined with a blended learning approach. This supports students’ preparation and follow-up of the joint work in workshops (flipped classroom scenario) as well as the communication and collaboration during the entire project work phase. For this purpose, learning materials are provided on a Moodle-based learning platform as well as various tools that supported the design thinking process as described above. In this paper, the seminar conception with a combination of design thinking and blended learning is described and the potentials and limitations of the chosen strategy for the development of a course with a multimedia approach in higher education are reflected.

Keywords: blended learning, design thinking, digital media tools and methods, flipped classroom

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2388 Molecular Defects Underlying Genital Ambiguity in Egyptian Patients: A Systematic Review

Authors: Y. Z. Gad

Abstract:

Disorders of Sex Development (DSD) are defined as congenital conditions in which development of chromosomal, gonadal or anatomical sex is atypical. The DSD are relatively prevalent in Egypt. In spite of that, the relative rarity of the individual disease types or their molecular pathologies frequently resulted in reporting on single or few cases. This augmented the challenging nature of phenotype-genotype correlation in this disease group and its utilization in the management of such medical emergency. Through critical assessment of the published DSD reports, the current review aims at analyzing the clinical characteristics of the various DSD forms in relation to the underlying molecular pathologies. A systematic literature search was done in Pubmed, using relevant keywords (Egypt versus DSD, genital ambiguity or ambiguous genitalia, the old terms of 'intersex, hermaphroditism and pseudohermaphroditism', and a list of the DSD entities and their related genes). The search yielded 24 reports of molecular data in Egyptian patients presenting with ambiguous genitalia. However, only 21 publications fulfilled the criteria of inclusion of detailed clinical descriptions and definitive molecular diagnoses of individual patients. Curation of the data yielded a total of 53 cases that were ascertained from 40 families. Fifty-one patients present with ambiguous genitalia only while 2 had multiple congenital anomalies. Parental consanguinity was noted in 60% of cases. Sex of rearing at initial presentation was female in 75% and 60% in 46,XY and 46,XX DSD cases, respectively. The external genital phenotype in 2/3 of the 46,XY DSD cases showed moderate undermasculinization [Quigley scores 3 & 4] and 1/3 had severe presentations [scores 5 & 6]. For 46,XX subjects, 1 had severe virilization of the external genitalia while 8 had moderate phenotype. Hormonal data were inconclusive or contradictory to final diagnosis in a forth of cases. Collectively, 31 families [31/40, 77.5%] with 46,XY DSD had molecular defects in the genes, 5 alpha reductase 2 (SRD5A2) [12/31], 17 beta-hydroxysteroid dehydrogenase 3 [8/31], androgen receptor [7/31], Steroidogenic factor 1 [2/31], luteinizing hormone receptor [1/31], and fibroblast growth factor receptor 1 [1/31]. In a multiethnic study, 9 families afflicted with 46,XX DSD due to 11 beta hydroxylase (CYP11B1) deficiency were documented. Two recurrent mutations, G34R and N160D, in SRD5A2 were present, respectively, in 42 and 17% of cases. Similarly, 4 recurrent mutations resulted in 89% of the CYP11B1 presentations. In conclusion, this analysis highlights the importance of autosomal recessive inheritance and inbreeding among DSD presentations, the importance of founder effect in at least 2 disorders, the difficulties in relating the genotype with the indeterminate genital phenotype, the under-reporting of some DSD subtypes, and the notion that the reported mutational profiles among Egyptian DSD cases are relatively different from those reported in other ethnic groups.

Keywords: disorders of sex development, genital ambiguity, mutation, molecular diagnosis, Egypt

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2387 Influence of Genotype, Explant, and Hormone Treatment on Agrobacterium-Transformation Success in Salix Callus Culture

Authors: Lukas J. Evans, Danilo D. Fernando

Abstract:

Shrub willows (Salix spp.) have many characteristics which make them suitable for a variety of applications such as riparian zone buffers, environmental contaminant sequestration, living snow fences, and biofuel production. In some cases, these functions are limited due to physical or financial obstacles associated with the number of individuals needed to reasonably satisfy that purpose. One way to increase the efficiency of willows is to bioengineer them with the genetic improvements suitable for the desired use. To accomplish this goal, an optimized in vitro transformation protocol via Agrobacterium tumefaciens is necessary to reliably express genes of interest. Therefore, the aim of this study is to observe the influence of tissue culture with different willow cultivars, hormones, and explants on the percentage of calli expressing reporter gene green florescent protein (GFP) to find ideal transformation conditions. Each callus was produced from 1 month old open-pollinated seedlings of three Salix miyabeana cultivars (‘SX61’, ‘WT1’, and ‘WT2’) from three different explants (lamina, petiole, and internodes). Explants were cultured for 1 month on an MS media with different concentrations of 6-Benzylaminopurine (BAP) and 1-Naphthaleneacetic acid (NAA) (No hormones, 1 mg⁻¹L BAP only, 3 mg⁻¹L NAA only, 1 mg⁻¹L BAP and 3 mg⁻¹L NAA, and 3 mg⁻¹L BAP and 1 mg⁻¹L NAA) to produce a callus. Samples were then treated with Agrobacterium tumefaciens at an OD600 of 0.6-0.8 to insert the transgene GFP for 30 minutes, co-cultivated for 72 hours, and selected on the same media type they were cultured on with added 7.5 mg⁻¹L of Hygromycin for 1 week before GFP visualization under a UV dissecting scope. Percentage of GFP expressing calli as well as the average number of fluorescing GFP units per callus were recorded and results were evaluated through an ANOVA test (α = 0.05). The WT1 internode-derived calli on media with 3 mg-1L NAA+1 mg⁻¹L BAP and mg⁻¹L BAP alone produced a significantly higher percentage of GFP expressing calli than each other group (19.1% and 19.4%, respectively). Additionally, The WT1 internode group cultured with 3 mg⁻¹L NAA+1 mg⁻¹L BAP produced an average of 2.89 GFP units per callus while the group cultivated with 1 mg⁻¹L BAP produced an average of 0.84 GFP units per callus. In conclusion, genotype, explant choice, and hormones all play a significant role in increasing successful transformation in willows. Future studies to produce whole callus GFP expression and subsequent plantlet regeneration are necessary for a complete willow transformation protocol.

Keywords: agrobacterium, callus, Salix, tissue culture

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2386 Content Analysis of Images Shared on Twitter during 2017 Iranian Protests

Authors: Maryam Esfandiari, Bohdan Fridrich

Abstract:

On December 28, 2017, a wave of protests erupted in several Iranian cities. Protesters demonstrated against the president, Hasan Rohani, and theocratical nature of the regime. Iran has a recent history with protest movements, such as Green Movement responsible for demonstrations after 2009 Iranian presidential election. However, the 2017/2018 protests differ from the previous ones in terms of organization and agenda. The events show little to no central organization and seem as being sparked by grass root movements and by citizens’ fatigue of government corruption, authoritarianism, and economic problems of the country. Social media has played important role in communicating the protests to the outside world and also in general coordination. By using content analyses, this paper analyzes the visual content of Twitter posts published during the protests. It aims to find the correlation between their decentralized nature and nature of the tweets – either emotionally arousing or efficiency-elicit. Pictures are searched by hashtags and coded by their content, such as ‘crowds,’ ‘protest activities,’ ‘symbols of unity,’ ‘violence,’ ‘iconic figures,’ etc. The study determines what type of content prevails and what type is the most impactful in terms of reach. This study contributes to understanding the role of social media both as a tool and a space in protest organization and portrayal in countries with limited Internet access.

Keywords: twitter, Iran, collective action, protest

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2385 Phytoremediation Waste Processing of Coffee in Various Concentration of Organic Materials Plant Using Kiambang

Authors: Siti Aminatu Zuhria

Abstract:

On wet coffee processing can improve the quality of coffee, but the coffee liquid waste that can pollute the environment. Liquid waste a lot of coffee resulting from the stripping and washing the coffee. This research will be carried out the process of handling liquid waste stripping coffee from the coffee skin with media phytoremediation using plants kiambang. The purpose of this study was to determine the characteristics of the coffee liquid waste and plant phytoremediation kiambang as agent in various concentrations of liquid waste coffee as well as determining the most optimal concentration in the improved quality of waste water quality standard approach. This research will be conducted through two stages, namely the preliminary study and the main study. In a preliminary study aims to determine the ability of the plant life kiambang as phytoremediation agent in the media well water, distilled water and liquid waste coffee. The main study will be conducted wastewater dilution and coffee will be obtained COD concentration variations. Results are expected at this research that can determine the ability of plants kiambang as an agent for phytoremediation in wastewater treatment with various concentrations of waste and the most optimal concentration in the improved quality of waste water quality standard approach.

Keywords: wet coffee processing, phytoremediation, Kiambang plant, variation concentration liquid waste

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2384 A Longitudinal Exploration into Computer-Mediated Communication Use (CMC) and Relationship Change between 2005-2018

Authors: Laurie Dempsey

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Relationships are considered to be beneficial for emotional wellbeing, happiness and physical health. However, they are also complicated: individuals engage in a multitude of complex and volatile relationships during their lifetime, where the change to or ending of these dynamics can be deeply disruptive. As the internet is further integrated into everyday life and relationships are increasingly mediated, Media Studies’ and Sociology’s research interests intersect and converge. This study longitudinally explores how relationship change over time corresponds with the developing UK technological landscape between 2005-2018. Since the early 2000s, the use of computer-mediated communication (CMC) in the UK has dramatically reshaped interaction. Its use has compelled individuals to renegotiate how they consider their relationships: some argue it has allowed for vast networks to be accumulated and strengthened; others contend that it has eradicated the core values and norms associated with communication, damaging relationships. This research collaborated with UK media regulator Ofcom, utilising the longitudinal dataset from their Adult Media Lives study to explore how relationships and CMC use developed over time. This is a unique qualitative dataset covering 2005-2018, where the same 18 participants partook in annual in-home filmed depth interviews. The interviews’ raw video footage was examined year-on-year to consider how the same people changed their reported behaviour and outlooks towards their relationships, and how this coincided with CMC featuring more prominently in their everyday lives. Each interview was transcribed, thematically analysed and coded using NVivo 11 software. This study allowed for a comprehensive exploration into these individuals’ changing relationships over time, as participants grew older, experienced marriages or divorces, conceived and raised children, or lost loved ones. It found that as technology developed between 2005-2018, everyday CMC use was increasingly normalised and incorporated into relationship maintenance. It played a crucial role in altering relationship dynamics, even factoring in the breakdown of several ties. Three key relationships were identified as being shaped by CMC use: parent-child; extended family; and friendships. Over the years there were substantial instances of relationship conflict: for parents renegotiating their dynamic with their child as they tried to both restrict and encourage their child’s technology use; for estranged family members ‘forced’ together in the online sphere; and for friendships compelled to publicly display their relationship on social media, for fear of social exclusion. However, it was also evident that CMC acted as a crucial lifeline for these participants, providing opportunities to strengthen and maintain their bonds via previously unachievable means, both over time and distance. A longitudinal study of this length and nature utilising the same participants does not currently exist, thus provides crucial insight into how and why relationship dynamics alter over time. This unique and topical piece of research draws together Sociology and Media Studies, illustrating how the UK’s changing technological landscape can reshape one of the most basic human compulsions. This collaboration with Ofcom allows for insight that can be utilised in both academia and policymaking alike, making this research relevant and impactful across a range of academic fields and industries.

Keywords: computer mediated communication, longitudinal research, personal relationships, qualitative data

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2383 The Invisible Asset Influence on Corporate Performance: A Case Study

Authors: Hassan Medaghri Alaoui

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

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

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2382 Use of Technology Based Intervention for Continuous Professional Development of Teachers in Pakistan

Authors: Rabia Aslam

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Overwhelming evidence from all around the world suggests that high-quality teacher professional development facilitates the improvement of teaching practices which in turn could improve student learning outcomes. The new Continuous Professional Development (CPD) model for primary school teachers in Punjab uses a blended approach in which pedagogical content knowledge is delivered through technology (high-quality instructional videos and lesson plans delivered to school tablets or mobile phones) with face-to-face support by Assistant Education Officers (AEOs). The model also develops Communities of Practice operationalized through formal meetings led by the AEOs and informal interactions through social media groups to provide opportunities for teachers to engage with each other and share their ideas, reflect on learning, and come up with solutions to issues they experience. Using Kirkpatrick’s 4 levels of the learning evaluation model, this paper investigates how school tablets and teacher mobile phones may act as transformational cultural tools to potentially expand perceptions and access to teaching and learning resources and explore some of the affordances of social media (Facebook, WhatsApp groups) in learning in an informal context. The results will be used to inform policy-level decisions on what shape could CPD of all teachers take in the context of a developing country like Pakistan.

Keywords: CPD, teaching & learning, blended learning, learning technologies

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2381 The Great Mimicker: A Case of Disseminated Tuberculosis

Authors: W. Ling, Mohamed Saufi Bin Awang

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Introduction: Mycobacterium tuberculosis post a major health problem worldwide. Central nervous system (CNS) infection by mycobacterium tuberculosis is one of the most devastating complications of tuberculosis. Although with advancement in medical fields, we are yet to understand the pathophysiology of how mycobacterium tuberculosis was able to cross the blood-brain barrier (BBB) and infect the CNS. CNS TB may present with nonspecific clinical symptoms which can mimic other diseases/conditions; this is what makes the diagnosis relatively difficult and challenging. Public health has to be informed and educated about the spread of TB, and early identification of TB is important as it is a curable disease. Case Report: A young 21-year-old Malay gentleman was initially presented to us with symptoms of ear discharge, tinnitus, and right-sided headache for the past one year. Further history reveals that the symptoms have been mismanaged and neglected over the period of 1 year. Initial investigation reveals features of inflammation of the ear. Further imaging showed the feature of chronic inflammation of the otitis media and atypical right cerebral abscess, which has the same characteristic features and consistency. He further underwent a biopsy, and results reveal positive Mycobacterium tuberculosis of the otitis media. With the results and the available imaging, we were certain that this is likely a case of disseminated tuberculosis causing CNS TB. Conclusion: We aim to highlight the challenge and difficult face in our health care system and public health in early identification and treatment.

Keywords: central nervous system tuberculosis, intracranial tuberculosis, tuberculous encephalopathy, tuberculous meningitis

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2380 Spreading Japan's National Image through China during the Era of Mass Tourism: The Japan National Tourism Organization’s Use of Sina Weibo

Authors: Abigail Qian Zhou

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Since China has entered an era of mass tourism, there has been a fundamental change in the way Chinese people approach and perceive the image of other countries. With the advent of the new media era, social networking sites such as Sina Weibo have become a tool for many foreign governmental organizations to spread and promote their national image. Among them, the Japan National Tourism Organization (JNTO) was one of the first foreign official tourism agencies to register with Sina Weibo and actively implement communication activities. Due to historical and political reasons, cognition of Japan's national image by the Chinese has always been complicated and contradictory. However, since 2015, China has become the largest source of tourists visiting Japan. This clearly indicates that the broadening of Japan's national image in China has been effective and has value worthy of reference in promoting a positive Chinese perception of Japan and encouraging Japanese tourism. Within this context and using the method of content analysis in media studies through content mining software, this study analyzed how JNTO’s Sina Weibo accounts have constructed and spread Japan's national image. This study also summarized the characteristics of its content and form, and finally revealed the strategy of JNTO in building its international image. The findings of this study not only add a tourism-based perspective to traditional national image communications research, but also provide some reference for the effective international dissemination of national image in the future.

Keywords: national image, international communication, tourism, Japan, China

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2379 Transparency of Audit Firms in Croatia

Authors: Marko Čular

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

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

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