Search results for: inner context
4307 A Study on Pre-Service English Language Teacher's Language Self-Efficacy and Goal Orientation
Authors: Ertekin Kotbas
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Teaching English as a Foreign Language (EFL) is on the front burner of many countries in the world, in particular for English Language Teaching departments that train EFL teachers. Under the head of motivational theories in foreign language education, there are numerous researches in literature. However; researches comprising English Language Self-Efficacy and Teachers’ Learning Goal Orientation which has a positive impact on learning teachings skills are scarce. Examination of these English Language self-efficacy beliefs and Learning Goal Orientations of Pre-Service EFL Teachers may broaden the horizons, in consideration the importance of self-efficacy and goal orientation on learning and teaching activities. At this juncture, the present study aims to investigate the relationship between English Language Self-Efficacy and Teachers’ Learning Goal Orientation from Turkish context.Keywords: English language, learning goal orientation, self-efficacy, pre-service teachers
Procedia PDF Downloads 4924306 Bridging Consumer Farmer Mobile Application Divide
Authors: Ana Hol
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Technological inventions such as websites, blogs, smartphone applications are on a daily basis influencing our decision making, are improving our productivity and are shaping futures of many consumer and service/product providers. This research identifies that these days both customers and providers heavily rely on smart phone applications. With this in mind, iTunes mobile applications store has been studies. It was identified that food related applications used by consumers can broadly be categorized into purchase apps, diaries, tracking health apps, trip farm location apps and cooking apps. On the other hand, apps used by farmers can be classified as: weather apps, pests / fertilizer app and general Facebook apps. With the aim to blur this farmer-consumer divide our research utilizes Context Specific eTransformation Framework and based on it identifies characteristic of the app that would allow this to happen.Keywords: smart phone applications, SME - farmers, consumer, technology, business innovation
Procedia PDF Downloads 3834305 Embracing the Uniqueness and Potential of Each Child: Moving Theory to Practice
Authors: Joy Chadwick
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This Study of Teaching and Learning (SoTL) research focused on the experiences of teacher candidates involved in an inclusive education methods course within a four-year direct entry Bachelor of Education program. The placement of this course within the final fourteen-week practicum semester is designed to facilitate deeper theory-practice connections between effective inclusive pedagogical knowledge and the real life of classroom teaching. The course focuses on supporting teacher candidates to understand that effective instruction within an inclusive classroom context must be intentional, responsive, and relational. Diversity is situated not as exceptional but rather as expected. This interpretive qualitative study involved the analysis of twenty-nine teacher candidate reflective journals and six individual teacher candidate semi-structured interviews. The journal entries were completed at the start of the semester and at the end of the semester with the intent of having teacher candidates reflect on their beliefs of what it means to be an effective inclusive educator and how the course and practicum experiences impacted their understanding and approaches to teaching in inclusive classrooms. The semi-structured interviews provided further depth and context to the journal data. The journals and interview transcripts were coded and themed using NVivo software. The findings suggest that instructional frameworks such as universal design for learning (UDL), differentiated instruction (DI), response to intervention (RTI), social emotional learning (SEL), and self-regulation supported teacher candidate’s abilities to meet the needs of their students more effectively. Course content that focused on specific exceptionalities also supported teacher candidates to be proactive rather than reactive when responding to student learning challenges. Teacher candidates also articulated the importance of reframing their perspective about students in challenging moments and that seeing the individual worth of each child was integral to their approach to teaching. A persisting question for teacher educators exists as to what pedagogical knowledge and understanding is most relevant in supporting future teachers to be effective at planning for and embracing the diversity of student needs within classrooms today. This research directs us to consider the critical importance of addressing personal attributes and mindsets of teacher candidates regarding children as well as considering instructional frameworks when designing coursework. Further, the alignment of an inclusive education course during a teaching practicum allows for an iterative approach to learning. The practical application of course concepts while teaching in a practicum allows for a deeper understanding of instructional frameworks, thus enhancing the confidence of teacher candidates. Research findings have implications for teacher education programs as connected to inclusive education methods courses, practicum experiences, and overall teacher education program design.Keywords: inclusion, inclusive education, pre-service teacher education, practicum experiences, teacher education
Procedia PDF Downloads 684304 Pollutant Dispersion in Coastal Waters
Authors: Sonia Ben Hamza, Sabra Habli, Nejla Mahjoub Saïd, Hervé Bournot, Georges Le Palec
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This paper spots light on the effect of a point source pollution on streams, stemming out from intentional release caused by unconscious facts. The consequences of such contamination on ecosystems are very serious. Accordingly, effective tools are highly demanded in this respect, which enable us to come across an accurate progress of pollutant and anticipate different measures to be applied in order to limit the degradation of the environmental surrounding. In this context, we are eager to model a pollutant dispersion of a free surface flow which is ejected by an outfall sewer of an urban sewerage network in coastal water taking into account the influence of climatic parameters on the spread of pollutant. Numerical results showed that pollutant dispersion is merely due to the presence of vortices and turbulence. Hence, it was realized that the pollutant spread in seawater is strongly correlated with climatic conditions in this region.Keywords: coastal waters, numerical simulation, pollutant dispersion, turbulent flows
Procedia PDF Downloads 5134303 Life at the Fence: Lived Experiences of Navigating Cultural and Social Complexities among South Sudanese Refugees in Australia
Authors: Sabitra Kaphle, Rebecca Fanany, Jenny Kelly
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Australia welcomes significant numbers of humanitarian arrivals every year with the commitment to provide equal opportunities and the resources required for integration into the new society. Over the last two decades, more than 24,000 South Sudanese people have come to call Australia home. Most of these refugees experienced several challenges whilesettlinginto the new social structures and service systems in Australia. The aim of the research is to explore the factors influencing social and cultural integration of South Sudanese refugees who have settled in Australia. Methodology: This studyused a phenomenological approach based on in-depth interviews designed to elicit the lived experiences of South Sudanese refugees settled in Australia. It applied the principles of narrative ethnography, allowing participants an opportunity to speak about themselves and their experiences of social and cultural integration-using their own words. Twenty-six participants were recruited to the study. Participants were long-term residents (over 10 years of settlement experience)who self-identified as refugees from South Sudan. Participants were given an opportunity to speak in the language of their choice, and interviews were conducted by a bilingual interviewer in their preferred language, time, and location. Interviews were recorded and transcribed verbatim and translated to Englishfor thematic analysis. Findings: Participants’ experiences portray the complexities of integrating into a new society due tothe daily challenges that South Sudaneserefugees face. Themes emerged from narrativesindicated that South Sudanese refugees express a high level of association with a Sudanese identity while demonstrating a significant level of integration into the Australian society. Despite this identity dilemma, these refugees show a high level of consensus about the experiencesof living in Australia that is closely associated with a group identity. In the process of maintaining identity andsocial affiliation, there are significant inter-generational cultural conflicts that participants experience in adapting to Australian society. It has been elucidated that identityconflict often emerges centeringon what constitutes authentic cultural practice as well as who is entitled to claim to be a member of the South Sudanese culture. Conclusions: Results of this study suggest that the cultural identity and social affiliations of South Sudanese refugees settling into Australian society are complex and multifaceted. While there are positive elements of theirintegration into the new society, inter-generational conflictsand identity confusion require further investigation to understand the context that will assist refugees to integrate more successfully into their new society. Given the length of stay of these refugees in Australia, government and settlement agencies may benefit from developing appropriate resources and process that are adaptive to the social and cultural context in which newly arrived refugees will live.Keywords: cultural integration, inter-generational conflict, lived experiences, refugees, South sudanese
Procedia PDF Downloads 1154302 Spatial Conceptualization in French and Italian Speakers: A Contrastive Approach in the Context of the Linguistic Relativity Theory
Authors: Camilla Simoncelli
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The connection between language and cognition has been one of the main interests of linguistics from several years. According to the Sapir-Whorf Linguistic Relativity Theory, the way we perceive reality depends on the language we speak which in turn has a central role in the human cognition. This paper is in line with this research work with the aim of analyzing how language structures reflect on our cognitive abilities even in the description of space, which is generally considered as a human natural and universal domain. The main objective is to identify the differences in the encoding of spatial inclusion relationships in French and Italian speakers to make evidence that a significant variation exists at various levels even in two similar systems. Starting from the constitution a corpora, the first step of the study has been to establish the relevant complex prepositions marking an inclusion relation in French and Italian: au centre de, au cœur de, au milieu de, au sein de, à l'intérieur de and the opposition entre/parmi in French; al centro di, al cuore di, nel mezzo di, in seno a, all'interno di and the fra/tra contrast in Italian. These prepositions had been classified on the base of the type of Noun following them (e.g. mass nouns, concrete nouns, abstract nouns, body-parts noun, etc.) following the Collostructional Analysis of lexemes with the purpose of analyzing the preferred construction of each preposition comparing the relations construed. Comparing the Italian and the French results it has been possible to define the degree of representativeness of each target Noun for the chosen preposition studied. Lexicostatistics and Statistical Association Measures showed the values of attraction or repulsion between lexemes and a given preposition, highlighting which words are over-represented or under-represented in a specific context compared to the expected results. For instance, a Noun as Dibattiti has a negative value for the Italian Al cuore di (-1,91), but it has a strong positive representativeness for the corresponding French Au cœur de (+677,76). The value, positive or negative, is the result of a hypergeometric distribution law which displays the current use of some relevant nouns in relations of spatial inclusion by French and Italian speakers. Differences on the kind of location conceptualization denote syntactic and semantic constraints based on spatial features as well as on linguistic peculiarity, too. The aim of this paper is to demonstrate that the domain of spatial relations is basic to human experience and is linked to universally shared perceptual mechanisms which create mental representations depending on the language use. Therefore, linguistic coding strongly correlates with the way spatial distinctions are conceptualized for non-verbal tasks even in close language systems, like Italian and French.Keywords: cognitive semantics, cross-linguistic variations, locational terms, non-verbal spatial representations
Procedia PDF Downloads 1134301 Evaluation of Batch Splitting in the Context of Load Scattering
Authors: S. Wesebaum, S. Willeke
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Production companies are faced with an increasingly turbulent business environment, which demands very high production volumes- and delivery date flexibility. If a decoupling by storage stages is not possible (e.g. at a contract manufacturing company) or undesirable from a logistical point of view, load scattering effects the production processes. ‘Load’ characterizes timing and quantity incidence of production orders (e.g. in work content hours) to workstations in the production, which results in specific capacity requirements. Insufficient coordination between load (demand capacity) and capacity supply results in heavy load scattering, which can be described by deviations and uncertainties in the input behavior of a capacity unit. In order to respond to fluctuating loads, companies try to implement consistent and realizable input behavior using the capacity supply available. For example, a uniform and high level of equipment capacity utilization keeps production costs down. In contrast, strong load scattering at workstations leads to performance loss or disproportionately fluctuating WIP, whereby the logistics objectives are affected negatively. Options for reducing load scattering are e.g. shifting the start and end dates of orders, batch splitting and outsourcing of operations or shifting to other workstations. This leads to an adjustment of load to capacity supply, and thus to a reduction of load scattering. If the adaptation of load to capacity cannot be satisfied completely, possibly flexible capacity must be used to ensure that the performance of a workstation does not decrease for a given load. Where the use of flexible capacities normally raises costs, an adjustment of load to capacity supply reduces load scattering and, in consequence, costs. In the literature you mostly find qualitative statements for describing load scattering. Quantitative evaluation methods that describe load mathematically are rare. In this article the authors discuss existing approaches for calculating load scattering and their various disadvantages such as lack of opportunity for normalization. These approaches are the basis for the development of our mathematical quantification approach for describing load scattering that compensates the disadvantages of the current quantification approaches. After presenting our mathematical quantification approach, the method of batch splitting will be described. Batch splitting allows the adaptation of load to capacity to reduce load scattering. After describing the method, it will be explicitly analyzed in the context of the logistic curve theory by Nyhuis using the stretch factor α1 in order to evaluate the impact of the method of batch splitting on load scattering and on logistic curves. The conclusion of this article will be to show how the methods and approaches presented can help companies in a turbulent environment to quantify the occurring work load scattering accurately and apply an efficient method for adjusting work load to capacity supply. In this way, the achievements of the logistical objectives are increased without causing additional costs.Keywords: batch splitting, production logistics, production planning and control, quantification, load scattering
Procedia PDF Downloads 3994300 Structural Analysis and Evolution of 18th Century Ottoman Imperial Mosques (1750-1799) in Comparison with the Classical Period Examples
Authors: U. Demir
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18th century which is the period of 'change' in the Ottoman Empire, affects the architecture as well, where the Classical period is left behind, architecture is differentiated in the form language. This change is especially noticeable in monumental buildings and thus manifested itself in the mosques. But, is it possible to talk about the structural context of the 'change' which has been occurred in decoration? The aim of this study is to investigate the changes and classical relations of the 18th century mosques through plan schedules and structure systems. This study focuses on the monumental mosques constructed during the reign of the three sultans who ruled in the second half of the century (Mustafa the 3rd 1757-1774, Abdülhamid the 1st 1774-1789 and Selim the 3rd). According to their construction years these are 'Ayazma, Laleli, Zeyneb Sultan, Fatih, Beylerbeyi, Şebsefa Kadın, Eyüb Sultan, Mihrişah Valide Sultan and Üsküdar-Selimiye' mosques. As a plan scheme, four mosques have a square or close to a rectangular square scheme, while the others have a rectangle scheme and showing the longitudinal development of the mihrab axis. This situation is widespread throughout the period. In addition to the longitudinal development plan, which is the general characteristic of the 18th century mosques, the use of the classical plan schemes continued in the same direction. Spatialization of the mihrab area was applied to the five mosques while other mosques were applied as niches on the wall surface. This situation is widespread in the period of the second half of the century. In the classical period, the lodges may be located at the back of the mosques interior, not interfering with the main worship area. In the period, the lodges were withdrawn from the main worship area. They are separated from the main interior with their own structural and covering systems. The plans seem to be formed as a result of the addition of lodge parts to the northern part of the Classical period mosques. The 18th century mosques are the constructions where the change of the architectural language and style can be observed easily. This change and the break from the classical period manifest themselves quickly in the structural elements, wall surface decorations, pencil work designs, small scale decor elements, motifs. The speed and intensity of change in the decor does not occur the same as in structural context. The mosque construction rules from the traditional and classical era still continues in the century. While some mosque structures have a plan which is inherited from the classical successor, some of were constructed with the same classical period rules. Nonetheless, the location and transformation of the lodges, which are affecting the interior design, are noteworthy. They provide a significant transition on the way to the new language of the mosque design that will be experienced in the next century. It is intended to draw attention to the structural evolution of the 18th century Ottoman architecture through the royal mosques within the scope of this conference.Keywords: mosque structure, Ottoman architecture, structural evolution, 18th century architecture
Procedia PDF Downloads 2004299 Digital Twins: Towards an Overarching Framework for the Built Environment
Authors: Astrid Bagireanu, Julio Bros-Williamson, Mila Duncheva, John Currie
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Digital Twins (DTs) have entered the built environment from more established industries like aviation and manufacturing, although there has never been a common goal for utilising DTs at scale. Defined as the cyber-physical integration of data between an asset and its virtual counterpart, DT has been identified in literature from an operational standpoint – in addition to monitoring the performance of a built asset. However, this has never been translated into how DTs should be implemented into a project and what responsibilities each project stakeholder holds in the realisation of a DT. What is needed is an approach to translate these requirements into actionable DT dimensions. This paper presents a foundation for an overarching framework specific to the built environment. For the purposes of this research, the UK widely used the Royal Institute of British Architects (RIBA) Plan of Work from 2020 is used as a basis for itemising project stages. The RIBA Plan of Work consists of eight stages designed to inform on the definition, briefing, design, coordination, construction, handover, and use of a built asset. Similar project stages are utilised in other countries; therefore, the recommendations from the interviews presented in this paper are applicable internationally. Simultaneously, there is not a single mainstream software resource that leverages DT abilities. This ambiguity meets an unparalleled ambition from governments and industries worldwide to achieve a national grid of interconnected DTs. For the construction industry to access these benefits, it necessitates a defined starting point. This research aims to provide a comprehensive understanding of the potential applications and ramifications of DT in the context of the built environment. This paper is an integral part of a larger research aimed at developing a conceptual framework for the Architecture, Engineering, and Construction (AEC) sector following a conventional project timeline. Therefore, this paper plays a pivotal role in providing practical insights and a tangible foundation for developing a stage-by-stage approach to assimilate the potential of DT within the built environment. First, the research focuses on a review of relevant literature, albeit acknowledging the inherent constraint of limited sources available. Secondly, a qualitative study compiling the views of 14 DT experts is presented, concluding with an inductive analysis of the interview findings - ultimately highlighting the barriers and strengths of DT in the context of framework development. As parallel developments aim to progress net-zero-centred design and improve project efficiencies across the built environment, the limited resources available to support DTs should be leveraged to propel the industry to reach its digitalisation era, in which AEC stakeholders have a fundamental role in understanding this, from the earliest stages of a project.Keywords: digital twins, decision-making, design, net-zero, built environment
Procedia PDF Downloads 1224298 Adopting Collaborative Business Processes to Prevent the Loss of Information in Public Administration Organisations
Authors: A. Capodieci, G. Del Fiore, L. Mainetti
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Recently, the use of web 2.0 tools has increased in companies and public administration organizations. This phenomenon, known as "Enterprise 2.0", has, de facto, modified common organizational and operative practices. This has led “knowledge workers” to change their working practices through the use of Web 2.0 communication tools. Unfortunately, these tools have not been integrated with existing enterprise information systems, a situation that could potentially lead to a loss of information. This is an important problem in an organizational context, because knowledge of information exchanged within the organization is needed to increase the efficiency and competitiveness of the organization. In this article we demonstrate that it is possible to capture this knowledge using collaboration processes, which are processes of abstraction created in accordance with design patterns and applied to new organizational operative practices.Keywords: business practices, business process patterns, collaboration tools, enterprise 2.0, knowledge workers
Procedia PDF Downloads 3594297 Challenges Novice Arabic Language Teachers Face Related to Using Educational Technologies in Saudi Schools
Authors: Wesal Maash
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This paper is part of a PhD mixed-method project currently conducted in the Saudi context. This paper explores the challenges novice Arabic language teachers (ALT) face when starting the teaching profession through semi-structured interviews with ten teachers and a questionnaire with 208 teachers. The data provided details of the challenges faced by those teachers and reasons why they face such a challenge. From the data, it can be deduced that schools are advanced and updated continuously, and the preparation program does not cope with that. This situation makes teachers struggle to cover the gap between what they learnt in their preparation and what is expected from them as teachers when they started their teaching profession. This paper suggests conducting further research to better understand this phenomenon by shedding light on the content of teachers' preparation programs.Keywords: educational technologies, novice teachers, arabic language teachers, Saudi Arabia
Procedia PDF Downloads 844296 Creation and Evaluation of an Academic Blog of Tools for the Self-Correction of Written Production in English
Authors: Brady, Imelda Katherine, Da Cunha Fanego, Iria
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Today's university students are considered digital natives and the use of Information Technologies (ITs) forms a large part of their study and learning. In the context of language studies, applications that help with revisions of grammar or vocabulary are particularly useful, especially if they are open access. There are studies that show the effectiveness of this type of application in the learning of English as a foreign language and that using IT can help learners become more autonomous in foreign language acquisition, given that these applications can enhance awareness of the learning process; this means that learners are less dependent on the teacher for corrective feedback. We also propose that the exploitation of these technologies also enhances the work of the language instructor wishing to incorporate IT into his/her practice. In this context, the aim of this paper is to present the creation of a repository of tools that provide support in the writing and correction of texts in English and the assessment of their usefulness on behalf of university students enrolled in the English Studies Degree. The project seeks to encourage the development of autonomous learning through the acquisition of skills linked to the self-correction of written work in English. To comply with the above, our methodology follows five phases. First of all, a selection of the main open-access online applications available for the correction of written texts in English is made: AutoCrit, Hemingway, Grammarly, LanguageTool, OutWrite, PaperRater, ProWritingAid, Reverso, Slick Write, Spell Check Plus and Virtual Writing Tutor. Secondly, the functionalities of each of these tools (spelling, grammar, style correction, etc.) are analyzed. Thirdly, explanatory materials (texts and video tutorials) are prepared on each tool. Fourth, these materials are uploaded into a repository of our university in the form of an institutional blog, which is made available to students and the general public. Finally, a survey was designed to collect students’ feedback. The survey aimed to analyse the usefulness of the blog and the quality of the explanatory materials as well as the degree of usefulness that students assigned to each of the tools offered. In this paper, we present the results of the analysis of data received from 33 students in the 1st semester of the 21-22 academic year. One result we highlight in our paper is that the students have rated this resource very highly, in addition to offering very valuable information on the perceived usefulness of the applications provided for them to review. Our work, carried out within the framework of a teaching innovation project funded by our university, emphasizes that teachers need to design methodological strategies that help their students improve the quality of their productions written in English and, by extension, to improve their linguistic competence.Keywords: academic blog, open access tools, online self-correction, written production in English, university learning
Procedia PDF Downloads 1014295 Landmines and the Postcolonial Security Discourse in Zimbabwe
Authors: Fradreck Jockonia Mujuru
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The effects of landmine residues from the Zimbabwean liberation war are persisting. Landmines are violently maiming and killing people and animals, causing certain areas inaccessible for agriculture and habitation, instilling fear, and even inducing forced migration. A significant gap in landmines literature is that they are mainly treated as a humanitarian issue and less scholarly. This paper engaged in theorising landmines using postcolonial literature as an epistemology. The results exhibit three issues. One, postcolonial literature provides a timeframe, a process, a space, and an attitude towards modernity on the inquiry of landmines. Two, landmines are understood in the context of war and were further decolonised to pick unique principles studied. Lastly, some of the unique principles found in landmines after decolonising are their ability to provide surveillance, repression and violent fate to all who cross the set boundaries. Therefore, theorising landmines can also be pushed further to be understood through repression. This article concluded that landmines can be theorised outside mainstream International Relations theories using postcolonial literature.Keywords: landmines, postcolonial, repression, security, violence
Procedia PDF Downloads 764294 Image Compression Using Block Power Method for SVD Decomposition
Authors: El Asnaoui Khalid, Chawki Youness, Aksasse Brahim, Ouanan Mohammed
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In these recent decades, the important and fast growth in the development and demand of multimedia products is contributing to an insufficient in the bandwidth of device and network storage memory. Consequently, the theory of data compression becomes more significant for reducing the data redundancy in order to save more transfer and storage of data. In this context, this paper addresses the problem of the lossless and the near-lossless compression of images. This proposed method is based on Block SVD Power Method that overcomes the disadvantages of Matlab's SVD function. The experimental results show that the proposed algorithm has a better compression performance compared with the existing compression algorithms that use the Matlab's SVD function. In addition, the proposed approach is simple and can provide different degrees of error resilience, which gives, in a short execution time, a better image compression.Keywords: image compression, SVD, block SVD power method, lossless compression, near lossless
Procedia PDF Downloads 3874293 Development of Model for Effective Sub- District Municipality Wastewater Management
Authors: Vitool Suksankavanich
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This preliminary research aimed to explore the development of wastewater management of Bang Pu Sub- District Municipality, Samutprakan Province, in order to establish appropriate model for effective wastewater management that fit to the context of the area. The research posed three questions: [i] to what extent the promotion of social responsibility awareness built among the local community resulted in effectiveness of the local wastewater management; [ii] did the waste disposal management of Bang Pu Industrial Estate contribute to the overall environmental quality of Bang Pu Sub- District Municipality; and [iii] did the relationship between the community and the industrial factories have any effect on the wastewater management. The in- depth interview revealed main obstacles occurred in the process of wastewater management in the area. The fieldwork also contributed to a product of an appropriate model of effective wastewater management.Keywords: legitimacy theory, stakeholder theory, social responsibility, wastewater management
Procedia PDF Downloads 4144292 Effect of Incentives on Knowledge Sharing and Learning: Evidence from the Indian IT Sector
Authors: Asish O. Mathew, Lewlyn L. R. Rodrigues
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The organizations in the knowledge economy era have recognized the importance of building knowledge assets for sustainable growth and development. In comparison to other industries, Information Technology (IT) enterprises, holds an edge in developing an effective Knowledge Management (KM) program, thanks to their in-house technological abilities. This paper tries to study the various knowledge-based incentive programs and its effect on Knowledge Sharing and Learning in the context of the Indian IT sector. A conceptual model is developed linking KM incentives, knowledge sharing, and learning. A questionnaire study is conducted to collect primary data from the knowledge workers of the IT organizations located in India. The data was analysed using Structural Equation Modeling using Partial Least Square method. The results show a strong influence of knowledge management incentives on knowledge sharing and an indirect influence on learning.Keywords: knowledge management, knowledge management incentives, knowledge sharing, learning
Procedia PDF Downloads 4774291 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance
Authors: Ikechukwu Ndu
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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance
Procedia PDF Downloads 1444290 Financial Crises in the Context of Behavioral Finance
Authors: Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah
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Financial crises become a key impediment towards the development of countries especially in emerging economies. Based on standard finance, many researchers investigated the financial crises in different countries in order to find the underlying reason regarding occurrence these event; however they were unable to provide it. In this essence behavioral finance may be helpful in providing answers to some queries regarding occurrence and prevention of financial crises. In this paper, we explore the some psychological factors comprises of our inspiration, emotion, cognition and culture along with their reflection companies, financial markets and governments that present some supportive arguments. Moreover, we compared the views of Keynes and Minsky in order to validate the underling justification towards occurrence of financial crises and their prevention in future. This study helps the practitioners and policy makers through providing valuable recommendation in order to protect the economies.Keywords: financial crises, behavioral finance, financial markets, emerging economies
Procedia PDF Downloads 4994289 Employee Perception of Corporate Social Responsibility and Its Impact on Organizational Performance: Evidence from the UAE
Authors: Sherine Farouk, Fauzia Jabeen
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The purpose of this study is to examine the role played by ethical climate and CSR on organizational performance in public sector organizations. In particular, the research will shed light on the link between formalized ethical procedures and employee responses including corporate social responsibility, and organizational performance among public sector employees. Data was collected from 425 employees working in public sector organizations in Abu Dhabi, the capital of United Arab Emirates. Structural Equation Modeling will be used to test the proposed hypotheses. The paper contributes to the literature by being one of the first to study CSR and ethical climate within a Middle Eastern context, and will offer important implications for theory and practice.Keywords: corporate social responsibility, ethical climate, organizational performance, United Arab Emirates
Procedia PDF Downloads 3444288 Adaptive Filtering in Subbands for Supervised Source Separation
Authors: Bruna Luisa Ramos Prado Vasques, Mariane Rembold Petraglia, Antonio Petraglia
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This paper investigates MIMO (Multiple-Input Multiple-Output) adaptive filtering techniques for the application of supervised source separation in the context of convolutive mixtures. From the observation that there is correlation among the signals of the different mixtures, an improvement in the NSAF (Normalized Subband Adaptive Filter) algorithm is proposed in order to accelerate its convergence rate. Simulation results with mixtures of speech signals in reverberant environments show the superior performance of the proposed algorithm with respect to the performances of the NLMS (Normalized Least-Mean-Square) and conventional NSAF, considering both the convergence speed and SIR (Signal-to-Interference Ratio) after convergence.Keywords: adaptive filtering, multi-rate processing, normalized subband adaptive filter, source separation
Procedia PDF Downloads 4354287 Improving Water and Sanitation Systems in Rural Ethiopia
Authors: Betselot Girma Argaw
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The health of people living in rural areas of Ethiopia depends a lot on how good their water and sanitation systems are. Even though there have been efforts to improve these systems, many communities still struggle to get clean water and proper sanitation, which leads to many health problems and unfair conditions. This research looks into the current situation of water and sanitation in rural Ethiopia, focusing on the main challenges that stop these communities from having safe and lasting solutions. By studying current practices, policies, and infrastructure, this paper highlights the areas that need urgent attention. It also reviews successful examples and suggests recommendations that fit the local context. The goal is to offer practical ideas that can help create better strategies to improve the lives of millions of rural Ethiopians, aiming for lasting improvements in water and sanitation in these vulnerable areas.Keywords: rural Ethiopia water, sanitation infrastructure, sustainable solutions, water accessibility
Procedia PDF Downloads 254286 Conscious Capitalism, Conscious Leadership, and Contemplative Management Education: Exploring Pedagogical Implications
Authors: Charlie Yang
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The idea that business practitioners urgently need a more holistic and humanistic philosophy about the free market economy has gained some attraction among business practitioners and business professors. Those who have endorsed “conscious capitalism” as an emerging business philosophy also contended that business education should be grounded in a more positive understanding of capitalism, which enables future business leaders to have a greater impact on the world. This study is designed to critically examine the theoretical foundations of conscious capitalism and its practical and pedagogical possibilities as an emerging business movement. Based on the analysis of qualitative data collected through reflective essays written by business students, I will discuss the pedagogical and practical implications for developing conscious leadership in the context of more transformative and contemplative management education.Keywords: conscious capitalism, conscious leadership, contemplative management education, contemplative pedagogy
Procedia PDF Downloads 684285 Discursivity and Creativity: Implementing Pigrum's Multi-Mode Transitional Practices in Upper Division Creative Production Courses
Authors: Michael Filimowicz, Veronika Tzankova
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This paper discusses the practical implementation of Derek Pigrum’s multi-mode model of transitional practices in the context of upper division production courses in an interaction design curriculum. The notion of teaching creativity directly was connected to a general notion of “discursivity” by which is meant students’ overall ability to discuss, describe, and engage in dialogue about their creative work. We present a study of how Pigrum’s transitional modes can be mapped onto a variety of course activities, and discuss challenges and outcomes of directly engaging student discursivity in their creative output.Keywords: teaching creativity, multi-mode transitional practices, discursivity, rich dialogue, art and design education, pedagogy
Procedia PDF Downloads 5024284 When Change Is the Only Constant: The Impact of Change Frequency and Diversity on Change Appraisal
Authors: Danika Pieters
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Due to changing societal and economic demands, organizational change has become increasingly prevalent in work life. While a long time change research has focused on the effects of single discrete change events on different employee outcomes such as job satisfaction and organizational commitment, a nascent research stream has begun to look into the potential cumulative effects of change in the context of continuous intense reforms. This case study of a large Belgian public organization aims to add to this growing literature by examining how the frequency and diversity of past changes impact employees’ appraisals of a newly introduced change. Twelve hundred survey results were analyzed using standard ordinary least squares regression. Results showed a correlation between high past change frequency and diversity and a negative appraisal of the new change. Implications for practitioners and future research are discussed.Keywords: change frequency, change diversity, organizational changes, change appraisal, change evaluation
Procedia PDF Downloads 1354283 From Mathematics Project-Based Learning to Commercial Product Using Geometer’s Sketchpad (GSP)
Authors: Krongthong Khairiree
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The purpose of this research study is to explore mathematics project-based learning approach and the use of technology in the context of school mathematics in Thailand. Data of the study were collected from 6 sample secondary schools and the students were 6-14 years old. Research findings show that through mathematics project-based learning approach and the use of GSP, students were able to make mathematics learning fun and challenging. Based on the students’ interviews they revealed that, with GSP, they were able to visualize and create graphical representations, which will enable them to develop their mathematical thinking skills, concepts and understanding. The students had fun in creating variety of graphs of functions which they can not do by drawing on graph paper. In addition, there are evidences to show the students’ abilities in connecting mathematics to real life outside the classroom and commercial products, such as weaving, patterning of broomstick, and ceramics design.Keywords: mathematics, project-based learning, Geometer’s Sketchpad (GSP), commercial products
Procedia PDF Downloads 3364282 Early Warning Signals: Role and Status of Risk Management in Small and Medium Enterprises
Authors: Alexander Kelíšek, Denisa Janasová, Veronika Mitašová
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Weak signals using is often associated with early warning. It is possible to find a link between early warning, respectively early problems detection and risk management. The idea of early warning is very important in the context of crisis management because of the risk prevention possibility. Weak signals are likened to risk symptoms. Nowadays, their usefulness as a tool of proactive problems solving is emphasized. Based on it, it is possible to use weak signals not only in strategic planning, project management, or early warning system, but also as a subsidiary element in risk management. The main question is how to effectively integrate weak signals into risk management. The main aim of the paper is to point out the possibilities of weak signals using in small and medium enterprises risk management.Keywords: early warning system, weak signals, risk management, small and medium enterprises (SMEs)
Procedia PDF Downloads 4274281 Machine Learning Techniques to Develop Traffic Accident Frequency Prediction Models
Authors: Rodrigo Aguiar, Adelino Ferreira
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Road traffic accidents are the leading cause of unnatural death and injuries worldwide, representing a significant problem of road safety. In this context, the use of artificial intelligence with advanced machine learning techniques has gained prominence as a promising approach to predict traffic accidents. This article investigates the application of machine learning algorithms to develop traffic accident frequency prediction models. Models are evaluated based on performance metrics, making it possible to do a comparative analysis with traditional prediction approaches. The results suggest that machine learning can provide a powerful tool for accident prediction, which will contribute to making more informed decisions regarding road safety.Keywords: machine learning, artificial intelligence, frequency of accidents, road safety
Procedia PDF Downloads 894280 Extracting Actions with Improved Part of Speech Tagging for Social Networking Texts
Authors: Yassine Jamoussi, Ameni Youssfi, Henda Ben Ghezala
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With the growing interest in social networking, the interaction of social actors evolved to a source of knowledge in which it becomes possible to perform context aware-reasoning. The information extraction from social networking especially Twitter and Facebook is one of the problems in this area. To extract text from social networking, we need several lexical features and large scale word clustering. We attempt to expand existing tokenizer and to develop our own tagger in order to support the incorrect words currently in existence in Facebook and Twitter. Our goal in this work is to benefit from the lexical features developed for Twitter and online conversational text in previous works, and to develop an extraction model for constructing a huge knowledge based on actionsKeywords: social networking, information extraction, part-of-speech tagging, natural language processing
Procedia PDF Downloads 3054279 Slope Effect in Emission Evaluation to Assess Real Pollutant Factors
Authors: G. Meccariello, L. Della Ragione
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The exposure to outdoor air pollution causes lung cancer and increases the risk of bladder cancer. Because air pollution in urban areas is mainly caused by transportation, it is necessary to evaluate pollutant exhaust emissions from vehicles during their real-world use. Nevertheless their evaluation and reduction is a key problem, especially in the cities, that account for more than 50% of world population. A particular attention was given to the slope variability along the streets during each journey performed by the instrumented vehicle. In this paper we dealt with the problem of describing a quantitatively approach for the reconstruction of GPS coordinates and altitude, in the context of correlation study between driving cycles / emission / geographical location, during an experimental campaign realized with some instrumented cars. Finally the slope analysis can be correlated to the emission and consumption values in a specific road position, and it could be evaluated its influence on their behaviour.Keywords: air pollution, driving cycles, GPS signal, slope, emission factor, fuel consumption
Procedia PDF Downloads 3914278 A Survey on Quasi-Likelihood Estimation Approaches for Longitudinal Set-ups
Authors: Naushad Mamode Khan
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The Com-Poisson (CMP) model is one of the most popular discrete generalized linear models (GLMS) that handles both equi-, over- and under-dispersed data. In longitudinal context, an integer-valued autoregressive (INAR(1)) process that incorporates covariate specification has been developed to model longitudinal CMP counts. However, the joint likelihood CMP function is difficult to specify and thus restricts the likelihood based estimating methodology. The joint generalized quasilikelihood approach (GQL-I) was instead considered but is rather computationally intensive and may not even estimate the regression effects due to a complex and frequently ill conditioned covariance structure. This paper proposes a new GQL approach for estimating the regression parameters (GQLIII) that are based on a single score vector representation. The performance of GQL-III is compared with GQL-I and separate marginal GQLs (GQL-II) through some simulation experiments and is proved to yield equally efficient estimates as GQL-I and is far more computationally stable.Keywords: longitudinal, com-Poisson, ill-conditioned, INAR(1), GLMS, GQL
Procedia PDF Downloads 354