Search results for: English for accounting

Authors: Alhamdi Alfi Fajri

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

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

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Authors: Gholam Reza Parvizi, Ali Reza Kargar, Amir Arani

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In the present days, learning and teaching researchers have emphasized the role which teachers, tutors, and trainers’ constraint knowledge treat in resizing and trimming what they perform in educational atmosphere. Regarding English language as subject to teaching, although the prominence of instructor’s knowledge about grammar has also been stressed, but the lack of empirical insights into the relationship between teacher’ self-monitoring and self-response of grammar knowledge have been observed. With particular attention to the grammar this article indicates and discusses information obtained self- feedback and conversing teachers of a kind who backwash the issue. The result of the study indicates that enabling teachers to progress and maintain a logical and realistic awareness of their knowledge about grammar have to be prominent goal for teachers’ education and development programs.

Keywords: grammar knowledge, self-monitoring, self-response, teaching grammar, language teaching program

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Authors: Jamshid Qodirov, Sirojiddin Komolov, Ravilov Mirahmad, Olimjon Mirzayev

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Nowadays, natural language processing tools play a crucial role in our daily lives, including various techniques with text processing. There are very advanced models in modern languages, such as English, Russian etc. But, in some languages, such as Uzbek, the NLP models have been developed recently. Thus, there are only a few NLP models in Uzbek language. Moreover, there is no such work that could show which Uzbek NLP model behaves in different situations and when to use them. This work tries to close this gap and compares the Uzbek NLP models existing as of the time this article was written. The authors try to compare the NLP models in two different scenarios: sentiment analysis and sentence similarity, which are the implementations of the two most common problems in the industry: classification and similarity. Another outcome from this work is two datasets for classification and sentence similarity in Uzbek language that we generated ourselves and can be useful in both industry and academia as well.

Keywords: NLP, benchmak, bert, vectorization

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Authors: Xiaoxu Liu, Yuwen Chen

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

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

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Authors: Rory Patrick O'Kane

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More universities and third level institutions now require at least an IELTS Band 6 for entry into courses of study for non-native speakers of English. This presentation focuses on IELTS Academic Writing Tasks 1 and 2 and in particular on the marking criterion of Coherence and Cohesion. A requirement for candidates aiming at Band 6 and above is that they produce answers which show a clear, overall progression of information and ideas and which use cohesive devices effectively. With this in mind, the presenter will examine what exactly is meant by coherence and cohesion and various strategies which can be used to assist students in improving their scores in this area. A number of classroom teaching ideas will be introduced, and participants will have the opportunity to compare and discuss sample answers written by candidates for this examination with a specific focus on coherence and cohesion. Intended audience: Teachers of IELTS Academic Writing.

Keywords: coherence, cohesion, IELTS, strategies

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Authors: Philemon Rakoto

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

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

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Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

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

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

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Authors: Fatiha Guessabi

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Students of the Tahri Muhammed University of Bechar shifted to the virtual platform using E-learning platforms when the lockdown started due to the Coronavirus. This paper aims to explore the advantages and inconveniences of online learning and teaching in EFL classes at Tahri Mohammed University. For this investigation, a questionnaire was addressed to EFL students and an interview was arranged with EFL teachers. Data analysis was obtained from 09 teachers and 70 students. After the investigation, the results show that some of the most applied educational technologies and applications are used to turn online EFL classes effectively exciting. Thus, EFL classes became more interactive. Although learners give positive viewpoints about online learning/teaching, they prefer to learn in the classroom.

Keywords: advantages, disadvantages, COVID19, EFL, online learning/teaching, university of Bechar

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Authors: Loghman Ansarian, Teoh Mei Lin

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In an attempt to increase oral proficiency of Iranian EFL learners, the researchers compared the effect of problem-based mobile-assisted language learning with the conventional language learning approach (Communicative Language Teaching) in Iran. The experimental group (n=37) went through PBL instruction and the control group (n=33) went through conventional instruction. The results of quantitative data analysis after 26 sessions of treatment revealed that PBL could positively affect participants' knowledge of grammar, vocabulary, spoken fluency, and pronunciation; however, in terms of task achievement, no significant effect was found. This study can have pedagogical implications for language teachers, and material developers.

Keywords: problem-based learning, spoken intelligibility, Iranian EFL context, cognitive learning

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Authors: Fonseca Jully, Chia Maribel, Rodríguez Ilba

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This paper is a qualitative research report. A group of students form a public university in a small town in Colombia participated in this study which aimed at describing to what extend the use of social ads, published on the internet, helped to develop their critical thinking skills. Students’ productions, field notes, video recordings and direct observation were the instruments and techniques used by the researches in order to gather the data which was analyzed under the principles of grounded theory and triangulation. The implementation of social ads into the classroom evidenced a noticeable improvement in students’ ability to interpret and argue social issues, as well as, their self-improvement in oral and written production in English, as a foreign language.

Keywords: Ads, critical argumentation, critical thinking, social issues

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Authors: Sami Adwan, Alaa Alhaj Ismail, Claudia Girardone

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

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

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Authors: Eleanor Sweeney, Chunyuan Di

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The metaphors people use in everyday discourse do not arise randomly; rather, they develop from our physical experiences in our social and cultural environments. Conceptual Metaphor Theory (CMT) explains that through metaphor, we apply our embodied understanding of the physical world to non-material concepts to understand and express abstract concepts. Our most productive source domains derive from our embodied understanding and allow us to develop primary metaphors, and from primary metaphors, an elaborate, creative world of culturally constructed complex metaphors. Cognitive Linguistics researchers draw upon individual embodied experience for primary metaphors. Socioculturally embodied experience through music has long furnished linguistic expressions in diverse languages, as conceptual metaphors or everyday expressions.  Can a socially embodied experience function in the same way as an individually embodied experience in the creation of conceptual metaphors? The authors argue that since music is inherently social and embodied, musical experiences function as a richly motivated source domain. The focus of this study is socially embodied musical experience which is then reflected and expressed through metaphors. This cross-linguistic study explores music as a source domain for metaphors of social alignment in English, French, and Chinese. The authors explored two public discourse sites, Facebook and Linguée, in order to collect linguistic metaphors from three different languages. By conducting this cross-linguistic study, cross-cultural similarities and differences in metaphors for which music is the source domain can be examined. Different musical elements, such as melody, speed, rhythm and harmony, are analyzed for their possible metaphoric meanings of social alignment. Our findings suggest that the general metaphor cooperation is music is a productive metaphor with some subcases, and that correlated social behaviors can be metaphorically expressed with certain elements in music. For example, since performance is a subset of the category behavior, there is a natural mapping from performance in music to behavior in social settings: social alignment is musical performance. Musical performance entails a collective social expectation that exerts control over individual behavior.  When individual behavior does not align with the collective social expectation, music-related expressions are often used to express how the individual is violating social norms. Moreover, when individuals do align their behavior with social norms, similar musical expressions are used. Cooperation is a crucial social value in all cultures, indeed it is a key element of survival, and music provides a coherent, consistent, and rich source domain—one based upon a universal and definitive cultural practice.

Keywords: Chinese, Conceptual Metaphor Theory, cross-linguistic, culturally embodied experience, English, French, metaphor, music

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Authors: Malcolm Richardson, Gabriele Richardson

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This paper illustrates how historical problems can be studied successfully using GIS even in cases in which data, in the modern sense, is fragmentary. The overall problem under investigation is how early (1300-1500) English schools of Common Law moved from apprenticeship training in random individual London inns run in part by clerks of the royal chancery to become what is widely called 'the Third University of England,' a recognized system of independent but connected legal inns. This paper focuses on the preparatory legal inns, called the Inns of Chancery, rather than the senior (and still existing) Inns of Court. The immediate problem studied in this paper is how the junior legal inns were organized, staffed, and located from 1292 to about 1500, and what maps tell us about the role of the chancery clerks as managers of legal inns. The authors first uncovered the names of all chancery clerks of the period, most of them unrecorded in histories, from archival sources in the National Archives, Kew. Then they matched the names with London property leases. Using ArcGIS, the legal inns and their owners were plotted on a series of maps covering the period 1292 to 1500. The results show a distinct pattern of ownership of the legal inns and suggest a narrative that would help explain why the Inns of Chancery became serious centers of learning during the fifteenth century. In brief, lower-ranking chancery clerks, always looking for sources of income, discovered by 1370 that legal inns could be a source of income. Since chancery clerks were intimately involved with writs and other legal forms, and since the chancery itself had a long-standing training system, these clerks opened their own legal inns to train fledgling lawyers, estate managers, and scriveners. The maps clearly show growth patterns of ownership by the chancery clerks for both legal inns and other London properties in the areas of Holborn and The Strand between 1450 and 1417. However, the maps also show that a royal ordinance of 1417 forbidding chancery clerks to live with lawyers, law students, and other non-chancery personnel had an immediate effect, and properties in that area of London leased by chancery clerks simply stop after 1417. The long-term importance of the patterns shown in the maps is that while the presence of chancery clerks in the legal inns likely created a more coherent education system, their removal forced the legal profession, suddenly without a hostelry managerial class, to professionalize the inns and legal education themselves. Given the number and social status of members of the legal inns, the effect on English education was to free legal education from the limits of chancery clerk education (the clerks were not practicing common lawyers) and to enable it to become broader in theory and practice, in fact, a kind of 'finishing school' for the governing (if not noble) class.

Keywords: GIS, law, London, education

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Authors: Roselyn T. Bustos

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Literature is an imitation of life. It depicts man's culture as well as his struggles. In short, literature is a part of man's way of life- a reflection of his personal or vicarious experiences. Using the qualitative-descriptive content analysis, this study investigates the mimetic signification in the five select sonnets of William Shakespeare.An in- depth analysis of the poetic elements such as the figurative language used and the themes extracted is made to draw out the universal meaning of his works. It is found out that his select sonnets use figurative languages such as simile, metaphor, personification, and hyperbaton which becomes a potent element that allows his sonnets to convey the themes of love and perseverance. With these findings, it is concluded that William Shakespeare's sonnets are evidently written within the context of the universals and that they are worthy of wide readership not only because of him being a renowned English poet and playwright but most importantly of the realities his sonnets signify.

Keywords: imitation, mimesis, potent, realities

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Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

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

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

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Authors: Stephen Gerome

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This study examines the translation and use of metaphors in the realm of public safety discourse and intends to shed light on a continuing problem in cross-cultural communication. Metaphors can cause problems not only within languages but also in interlingual communication. The use and misuse of metaphors may hinder the ability to adequately communicate prevention efforts and, in some cases, facilitate and allow financial crime to go undetected. The use of lexicalized metaphors in communications by political entities, journalists, and legal agents in communications regarding law, policy making, compliance monitoring and enforcement as well as in adjudication can have negative consequences if misconstrued. This study provides examples of metaphor usage in published documents in a corpus linguistic study that compares the use of lexicalized metaphors in this discourse to shed light on possible unexpected consequences as well as counterproductive ones.

Keywords: translation, legal, corpus linguistics, financial

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Authors: Marina Magdy Naguib Karas

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New methods of providing banking services to the customer have been introduced, such as online banking. Banks have begun to consider electronic banking (e-banking) as a way to replace some traditional branch functions by using the Internet as a new distribution channel. Some consumers have at least one account at multiple banks and access these accounts through online banking. To check their current net worth, clients need to log into each of their accounts, get detailed information, and work toward consolidation. Not only is it time-consuming, but it is also a repeatable activity with a certain frequency. To solve this problem, the concept of account aggregation was added as a solution. Account consolidation in e-banking as a form of electronic banking appears to build a stronger relationship with customers. An account linking service is generally referred to as a service that allows customers to manage their bank accounts held at different institutions via a common online banking platform that places a high priority on security and data protection. The article provides an overview of the account aggregation approach in e-banking as a new service in the area of e-banking.

Keywords: compatibility, complexity, mobile banking, observation, risk banking technology, Internet banks, modernization of banks, banks, account aggregation, security, enterprise development

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Authors: Lexi Li

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This study aims to contribute to the field of how computer technology can be exploited to enhance EFL textbook design. Specifically, the study demonstrates how computerized native and learner corpora can be used to enhance modal verb treatment in EFL textbooks. The linguistic focus is will, would, can, could, may, might, shall, should, must. The native corpus is the spoken component of BNC2014 (hereafter BNCS2014). The spoken part is chosen because the pedagogical purpose of the textbooks is communication-oriented. Using the standard query option of CQPweb, 5% of each of the nine modals was sampled from BNCS2014. The learner corpus is the POS-tagged Ten-thousand English Compositions of Chinese Learners (TECCL). All the essays under the “secondary school” section were selected. A series of five secondary coursebooks comprise the textbook corpus. All the data in both the learner and the textbook corpora are retrieved through the concordance functions of WordSmith Tools (version, 5.0). Data analysis was divided into two parts. The first part compared the patterns of modal verbs in the textbook corpus and BNC2014 with respect to distributional features, semantic functions, and co-occurring constructions to examine whether the textbooks reflect the authentic use of English. Secondly, the learner corpus was compared with the textbook corpus in terms of the use (distributional features, semantic functions, and co-occurring constructions) in order to examine the degree of influence of the textbook on learners’ use of modal verbs. Moreover, the learner corpus was analyzed for the misuse (syntactic errors, e.g., she can sings*.) of the nine modal verbs to uncover potential difficulties that confront learners. The results indicate discrepancies between the textbook presentation of modal verbs and authentic modal use in natural discourse in terms of distributions of frequencies, semantic functions, and co-occurring structures. Furthermore, there are consistent patterns of use between the learner corpus and the textbook corpus with respect to the three above-mentioned aspects, except could, will and must, partially confirming the correlation between the frequency effects and L2 grammar acquisition. Further analysis reveals that the exceptions are caused by both positive and negative L1 transfer, indicating that the frequency effects can be intercepted by L1 interference. Besides, error analysis revealed that could, would, should and must are the most difficult for Chinese learners due to both inter-linguistic and intra-linguistic interference. The discrepancies between the textbook corpus and the native corpus point to a need to adjust the presentation of modal verbs in the textbooks in terms of frequencies, different meanings, and verb-phrase structures. Along with the adjustment of modal verb treatment based on authentic use, it is important for textbook writers to take into consideration the L1 interference as well as learners’ difficulties in their use of modal verbs. The present study is a methodological showcase of the combination both native and learner corpora in the enhancement of EFL textbook language authenticity and appropriateness for learners.

Keywords: EFL textbooks, learner corpus, modal verbs, native corpus

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Authors: Eunice Chiamaka Allen-Ngbale

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Cargo claims are brought by cargo interests against carriers when the goods are not delivered or delivered short or mis-delivered or delivered damaged. The objective of the cargo claimant is to seek recovery for the loss suffered through the award of damages against the carrier by a court of competent jurisdiction. Moreover, whether the vessel on which the goods were carried is or is not under charter, the bill of lading plays a central role in the cargo claim. Since the bill of lading is an important international transport document, this paper examines, by chronicling the progress of a cargo claim as governed by the English law of contract. It finds that other than by contract, there are other modes of recovery available to a consignee or endorsee of a bill of lading to obtain a remedy under the sui generis contract of carriage contained in or evidenced by a bill of lading.

Keywords: bill of lading, cargo interests, carriage contract, transfer of right of suit

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Authors: Chih-Ping Chen

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Despite the increasing popularity of and interest in mobile games, there has been little research that evaluates gender differences in users’ actual preferences for mobile game content, and the factors that influence entertainment and mobile-learning habits. To fill this void, this study examines different gender users’ experience of mobile English learning game adoption in order to identify the areas of development in Taiwan, using Uses and Gratification Theory, Expectation Confirmation Theory and experiential value. The integration of these theories forms the basis of an extended research concept. Users’ responses to questions about cognitive perceptions, confirmation, gratifications and continuous use were collected and analyzed with various factors derived from the theories.

Keywords: expectation confirmation theory, experiential value, gender difference, mobile game, uses and gratification

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Authors: Showmitra Chowdhury, M. Shahadat Hossain, S. M. Sharifuzzaman, Sayedur Rahman Chowdhury, Subrata Sarker, M. Shah Nawaz Chowdhury

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Microplastics were identified in mussel (Pernaviridis) and Oyster (Crassostrea madrasensis) from the south east coast of Bangladesh. Samples were collected from four sites of the coast based on their availability, and gastrointestinal tracts were assessed following isolation, floatation, filtration, microscopic observation, and polymer identification by micro-Fourier Transformed Infrared Spectroscope (μ-FTIR) for microplastics determination. A total of 1527 microplastics were identified from 130 samples. The amount of microplastics varied from 0.66 to 3.10 microplastics/g and from 3.20 to 27.60 items/individual. Crassostrea madrasensiscontained on average 1.64 items/g and exhibited the highest level of microplastics by weight. Fiber was the most dominant type, accounting for 72% of total microplastics. Polyethylene, polypropylene, polystyrene, polyester, and nylon were the major polymer types. In both species, transparent/ black color and filamentous shape was dominant. The most common size ranges from 0.005 to 0.25mm and accounted for 39% to 67%. The study revealed microplastics pollution is widespread and relatively high in the bivalves of Bangladesh.

Keywords: microplastics, bivalves, mussel, oyster, bay of bengal, Bangladesh

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Authors: Sumaya Saqr

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Although many teachers regard academic research as the inclusive domain of academic researchers, teachers should contribute to the body of research guiding their own practice. Drawing on the qualitative analysis of 20 teachers’ reflection journals and interviews, this case study sheds light on the personal and professional benefits of teachers’ applications of collaborative action research in English language teaching context. The findings reveal that several aspects of teacher identity and classroom practice were changed. The present paper aspires to reveal the way in which collaborative action research process, as a learner-centered approach to staff development, would help teachers to become more independent and professionally autonomous and hence effecting change that is far greater than its initial purpose.

Keywords: change, collaborative action research, personal and professional benefits, professional development

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Authors: Ge Song

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Hong Kong’s bilingual street signs declare a kind of correspondence, equivalence and thus translation between the English and Chinese languages. This study finds four translation phenomena among the street signs: domestication with positive connotation, foreignization with negative connotation, bilingual incompatibilities, and cross-street complexities. The interplay of, and the tension between, the four features open up a space where the local and the foreign, the vulgar and the elegant, alternate and experiment with each other, creating a kaleidoscope of methods for expressing and domesticating foreign otherness by virtue of translation. An analysis of the phenomena from the functional perspective reveals how translation has been emancipated to inform a variety of dimensions. This study also renews our understanding of translation as both a concept and a practice.

Keywords: street signs, linguistic landscape, cultural hybridity, Hong Kong

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Authors: Amirmohammad Dahouri

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Each year, more than 795,000 individuals in the United States grieve a stroke, and by 2030, it is predictable that 4% of the U.S. people will have had a stroke. Ischemic stroke, accounting for about 80% of all strokes, is one of the main causes of disability. The goal of stroke rehabilitation is to help patients return to physical and mental functions and relearn the required aids to living everyday life. This flagging has an adverse effect on patients’ quality of life and affects their daily living activities. In recent years, the rehabilitation of ischemic stroke attractions more attention in the world. A review of the rudimentary perceptions of stroke rehabilitation that are price stressing to all specialists who delicacy patients with stroke. Ideas are made for patients on how to functionally manage daily activities after they have qualified for a stroke. It is vital for home healthcare clinicians to understand the process from acute events to medical equilibrium and rehabilitation to adaptation. Different sources such as Pub Med Google Scholar and science direct have been used and various contemporary articles in this era have been analyzed. The care plan must also foundation actual actions to protect against recurrent stroke, as stroke patients are generally at significant risk for further ischemic or hemorrhagic attacks. Here, we review evidence of rehabilitation in treating post-stroke impairment.

Keywords: rehabilitation, stroke, ischemic, hemorrhagic, brain

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Authors: Remember Samu, Kathy Kiema, Murat Fahrioglu

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This present study is aimed at minimizing the dependence on fossil fuels thus reducing greenhouse gas (GHG) emissions and also to curb for the rising energy demands in Kenya. In this analysis, 35 locations were each considered for their techno-economic potential of installation of a 10MW grid-connected PV plant. The sites are scattered across the country but are mostly concentrated in the eastern region and were selected based on their accessibility to the national grid and availability of their meteorological parameters from NASA Solar Energy Dataset. RETScreen software 4.0 version will be employed for the analysis in this present paper. The capacity factor, simple payback, equity payback, the net present value (NPV), annual life cycle savings, energy production cost, net annual greenhouse gas emission reduction and the equivalent barrels of crude oil not consumed are outlined. Energy accounting is performed and compared to the existing grid tariff for an effective feasibility argument of this 10MW grid-connected PV power system.

Keywords: photovoltaics, project viability analysis, PV module, renewable energy

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Authors: Venkateswarlu Kappara

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The term ‘Dharma’ is complex and ubiquitous. It has no equivalent word in English Initially applied to Aryans. In Rig Veda, it appears in a number of places with different meanings. The word Dharma comes from the roots word ‘dhr’ (Dhri-Dharayatetiiti Dharmaha). Principles of Dharma are all pervading. The closest synonyms for Dharma in English is ‘Righteousness.’ In a holy book Mahabharata, it is mentioned that Dharma destroys those who destroy it, Dharma Protects those who protect it. Also, Dharma might be shadowed, now and then by evil forces, but at the end, Dharma always triumphs. This line embodies the eternal victory of good over evil. In Mahabharata, Lord Krishna says Dharma upholds both, this worldly and other worldly affairs. Rig Veda says, ‘O Indra! Lead us on the path of Rta, on the right path over all evils.’ For Buddhists, Dharma most often means the body of teachings expounded by the Buddha. The Dharma is one of the three Jewels (Tri Ratnas) of Buddhism under which the followers take refuge. They are: the ‘Buddha’ meaning the minds perfection or enlightenment, the Dharma, meaning the teachings and the methods of the Buddha, and the Sangha meaning those awakened people who provide guidance and support followers. Buddha denies a separate permanent ‘I.’ Buddha Accepts Suffering (Dukka). Change / impermanence (Anicca) and not– self (Annatta) Dharma in the Buddhist scriptures has a variety of meanings including ‘phenomenon’ and ‘nature’ or ‘characteristic.’ For Sikhs, the word ‘Dharma’ means the ‘path’ of righteousness’ The Sikh scriptures attempt to answer the exposition of Dharma. The main Holy Scripture of the Sikh religion is called the Guru Granth Sahib. The faithful people are fully bound to do whatever the Dharma wants them to do. Such is the name of the Immaculate Lord. Only one who has faith comes to know such a state of mind. The righteous judge of Dharma, by the Hukam of God’s Command, sits and Administers true justice. From Dharma flow wealth and pleasure. The study indicates that in Sikh religion, the Dharma is the path of righteousness; In Buddhism, the mind’s perfection of enlightenment, and in Hinduism, it is non-violence, purity, truth, control of senses, not coveting the property of others. The comparative study implies that all religions dealt with Dharma for welfare of the mankind. The methodology adapted is theoretical, analytical and comparative. The present study indicates how far Indian philosophical systems influenced the present circumstances and how far the present system is not compatible with Ancient philosophical systems. A tentative generalization would be that the present system which is mostly influenced by the British Governance may not totally reflect the ancient norms. However, the mental make-up continues to be influenced by Ancient philosophical systems.

Keywords: Dharma, Dukka (suffering), Rakshati, righteous

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Authors: Gerges Samaan Henin Abdalla

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New methods of providing banking services to the customer have been introduced, such as online banking. Banks have begun to consider electronic banking (e-banking) as a way to replace some traditional branch functions by using the Internet as a new distribution channel. Some consumers have at least one account at multiple banks and access these accounts through online banking. To check their current net worth, clients need to log into each of their accounts, get detailed information, and work toward consolidation. Not only is it time consuming, but it is also a repeatable activity with a certain frequency. To solve this problem, the concept of account aggregation was added as a solution. Account consolidation in e-banking as a form of electronic banking appears to build a stronger relationship with customers. An account linking service is generally referred to as a service that allows customers to manage their bank accounts held at different institutions via a common online banking platform that places a high priority on security and data protection. The article provides an overview of the account aggregation approach in e-banking as a new service in the area of e-banking.

Keywords: compatibility, complexity, mobile banking, observation, risk banking technology, Internet banks, modernization of banks, banks, account aggregation, security, enterprise development

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Authors: Hoa Pham

Abstract:

Code switching, which can be described as the use of students’ first language in second language classrooms, has long been a controversial topic in the area of language teaching and second language acquisition. While this has been widely investigated across different contexts, little empirical research has been undertaken in Vietnam. The findings of this study contribute to our understanding of bilingual discourse and code switching practices in content and language integrated classrooms, which has significant implications for language teaching and learning in general and in particular for language pedagogy at tertiary level in Vietnam. This study examines the accounts the teachers articulated for their code switching practices in content-based Business English in Vietnam. Data were collected from five teachers through the use of stimulated recall interviews facilitated by the video data to garner the teachers' cognitive reflection, and allowed them to vocalise the motivations behind their code switching behaviour in particular contexts. The literature has recommended that when participants are provided with a large amount of stimuli or cues, they will experience an original situation again in their imagination with great accuracy. This technique can also provide a valuable "insider" perspective on the phenomenon under investigation which complements the researcher’s "outsider" observation. This can create a relaxed atmosphere during the interview process, which in turn promotes the collection of rich and diverse data. Also, participants can be empowered by this technique as they can raise their own concerns and discuss instances which they find important or interesting. The data generated through this study were analysed using a constant comparative approach. The study found that the teachers indicated their support for the use of code switching in their pedagogical practices. Particularly, as a pedagogical resource, the teachers saw code switching to the L1 playing a key role in facilitating the students' comprehension of both content knowledge and the target language. They believed the use of the L1 accommodates the students' current language competence and content knowledge. They also expressed positive opinions about the role that code switching plays in stimulating students' schematic language and content knowledge, encouraging retention and interest in learning and promoting a positive affective environment in the classroom. The teachers perceived that their use of code switching to the L1 helps them meet the students' language needs and prepares them for their study in subsequent courses and addresses functional needs so that students can cope with English language use outside the classroom. Several factors shaped the teachers' perceptions of their code switching practices, including their accumulated teaching experience, their previous experience as language learners, their theoretical understanding of language teaching and learning, and their knowledge of the teaching context. Code switching was a typical phenomenon in the observed classes and was supported by the teachers in certain contexts. This study reinforces the call in the literature to recognise this practice as a useful instructional resource.

Keywords: codeswitching, language teaching, teacher beliefs, tertiary level

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Authors: Bouneua Khamphilavanh, Toshihiko Masui

Abstract:

The penetration of EV (electric vehicle) technology in Lao road transportation, in this study, was analyzed by using the AIM/CGE [Laos] model. The computable general equilibrium (CGE) model was developed by the Asia-Pacific Integrated Model (AIM) team. In line with the increase of the number of road vehicles, the energy demand in the transport sector has been gradually increased which resulted in a large amount of budget spent for importing fossil fuels during the last decade, and a high carbon dioxide emission from the transport sector, hence the aim of this research is to analyze the impact of EVs penetration on economic and CO₂ emission in short-term, middle-term, and long-term. By the year 2050, the expected gross domestic product (GDP) value, due to Laos will spend more budget for importing the EV, will be gradually lost up to one percent. The cumulative CO₂ emission from 2020 to 2050 in BAU case will be 12,000 GgCO₂eq, and those in the EV mitigation case will be 9,300 GgCO₂eq, which accounting for likely 77% cumulative CO₂ emission reduction in the road transport sector by introducing the EV technology.

Keywords: GDP, CO₂ mitigation, CGE model, EV technology, transport

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Authors: K. M. G. T. R. Waidyarathna, S. M. Vidanagamachchi

Abstract:

Public Health System exists in Sri Lanka has a satisfactory complete information flow when compared to other systems in developing countries. The availability of a good health information system contributed immensely to achieve health indices that are in line with the developed countries like US and UK. The health information flow at the moment is completely paper based. In Sri Lanka, the fields like banking, accounting and engineering have incorporated information and communication technology to the same extent that can be observed in any other country. The field of medicine has behind those fields throughout the world mainly due to its complexity, issues like privacy, confidentially and lack of people with knowledge in both fields of Information Technology (IT) and Medicine. Sri Lanka’s situation is much worse and the gap is rapidly increasing with huge IT initiatives by private-public partnerships in all other countries. The major goal of the framework is to support minimizing the spreading diseases. To achieve that a web based framework should be implemented for this application domain with web mapping. The aim of this GIS based public health system is a secure, flexible, easy to maintain environment for creating and maintaining public health records and easy to interact with relevant parties.

Keywords: DHIS2, GIS, public health, Sri Lanka

Procedia PDF Downloads 569