Search results for: cash register

Authors: Khadijah Hasim, Achmad Fauzan Firdaus, Choirunnisa

Abstract:

Waqf land which previously was idle assets can be built on top of a building that is a means for people to conduct business. Nadzir (waqf managers) lease of waqf lands it manages, the agreed rental fee, which is payable in the form of the building, not in cash. After standing building, the developer will lease to interested companies. Given the magnitude of the beginning funds needed, The company later issuing sukuk al-intifa on the trading floor. With this sukuk issuance, the company has sufficient capital to begin operations and pay obligations of the rental fee to the developer each year. Building that had stood trade area will be established (Micro, Small, Middle Entreprises) MSMEs. It is expected that through the sukuk al-intifa, can help to make waqf land previously unproductive due to lack of capital to be very beneficial and help awaken the people of Indonesian MSMEs

Keywords: Sukuk Al-Intifa, MSMEs, waqf land, underlying asset

Procedia PDF Downloads 449

Authors: Gloria Chen

Abstract:

In the past, when we complimented someone who had a good command of English, we would say ‘She/He speaks/writes standard English,’ or ‘His/Her English is standard.’ However, with English has becoming a ‘global language,’ many scholars and English users even create a plural form for English as ‘world Englishes,’ which indicates that national/racial varieties of English not only exist, but also are accepted to a certain degree. Now, a question will be raised when it comes to English teaching and learning: ‘What variety/varieties of English should be taught?’ This presentation will first explore Braj Kachru’s well-known categorization of the inner circle, the outer circle, and the expanding circle of English users, as well as inner circle varieties such as ‘Ebonics’ and ‘cockney’. The presentation then will discuss the purposes and contexts of English learning, and apply different approaches to different purposes and contexts. Three major purposes of English teaching/learning will be emphasized and considered: (1) communicative competence, (2) academic competence, and (3) intercultural competence. This presentation will complete with the strategies of ‘code switch’ and ‘register switch’ in teaching English to non-standard English speakers in both speaking and writing.

Keywords: world Englishes, standard and non-standard English, inner, outer, expanded circle communicative, academic, intercultural competence

Procedia PDF Downloads 245

Authors: M. Otrusinova, E. Pastuszkova

Abstract:

The article is addressing the currently ongoing reform processes of transforming the public finance accounting based on cash flow principle to accrual principle. The presented analysis concerns the issues associated with the introduction of the state accounting from the perspective of municipal employees in compiling the opinions of financial experts in conditions of the Czech Republic. The aim of this paper is to present outcomes of analysis focused on currently discussed topics which are related to introducing the accrual principle into accounting of selected entities, especially municipalities and municipality-funded institutions. The output of the paper consists of comparing the application of the accrual principle in the financial reporting of municipalities in the Czech Republic and Slovakia. In conclusion and based on the survey, respondents from Slovak municipalities that have already adopted the accrual accounting principle show better opinion than Czech municipalities.

Keywords: accrual principle, accounting, accounting reform, Czech Republic, municipalities, public finance

Procedia PDF Downloads 238

Authors: Muhammad Rana, Quazi Mamun, Rafiqul Islam

Abstract:

In the Internet of Things (IoT), many devices are connected and accumulate a sheer amount of data. These Internet-driven raw data need to be transferred securely to the end-users via dependable networks. Consequently, the challenges of IoT security in various IoT domains are paramount. Cryptography is being applied to secure the networks for authentication, confidentiality, data integrity and access control. However, due to the resource constraint properties of IoT devices, the conventional cipher may not be suitable in all IoT networks. This paper designs a robust and effective lightweight cipher to secure the IoT environment and meet the resource-constrained nature of IoT devices. We also propose a symmetric and block-cipher based lightweight cryptographic algorithm. The proposed algorithm increases the complexity of the block cipher, maintaining the lowest computational requirements possible. The proposed algorithm efficiently constructs the key register updating technique, reduces the number of encryption rounds, and adds a new layer between the encryption and decryption processes.

Keywords: internet of things, cryptography block cipher, S-box, key management, security, network

Procedia PDF Downloads 83

Authors: Hélène Knoerr

Abstract:

In an increasingly global world, more and more international students attend academic courses and programs in a second or foreign language, and local students register in language learning classes in order to improve their employability. These students need to quickly become proficient in the new language. How can we, as administrators, curriculum developers and teachers, make sure that they have the tools they need in order to develop their language skills in an academic context? This paper will describe the development and implementation of a new course, Learning to learn, as part of the Major in French/English as a Second Language at the University of Ottawa. This academic program was recently completely overhauled in order to reflect the current approaches in language learning (more specifically, the action-oriented approach as embodied in the Common European Framework of Reference for Languages, and the concept of life-long autonomous learning). The course itself is based on research on language learning strategies, with a particular focus on the characteristics of the “good language learner”. We will present the methodological and pedagogical foundations, describe the course objectives and learning outcomes, the language learning strategies, and the classroom activities. The paper will conclude with students’ feedback and suggest avenues for further exploration.

Keywords: curriculum development, language learning, learning strategies, second language

Procedia PDF Downloads 386

Authors: Morteza Giti

Abstract:

As online shopping is becoming increasingly popular, computing customer lifetime value for better knowing the customers is also gaining more importance. Two distinct factors that can affect the value of a customer in the context of online shopping is the number of returned orders and payment method. Returned orders are those which have been shipped but not collected by the customer and are returned to the store. Payment method refers to the way that customers choose to pay for the price of the order which are usually two: Pre-pay and Cash-on-delivery. In this paper, a novel model called RFMSP is presented to calculated the customer lifetime value, taking these two parameters into account. The RFMSP model is based on the common RFM model while adding two extra parameter. The S represents the order status and the P indicates the payment method. As a case study for this model, the purchase history of customers in an online shop is used to compute the customer lifetime value over a period of twenty months.

Keywords: RFMSP model, AHP, customer lifetime value, k-means clustering, e-commerce

Procedia PDF Downloads 299

Authors: Timothy A. Oloyede

Abstract:

The study assessed the influence of playing field, climatic conditions, rate of exposure to matches, skill level and competition level on the occurrence and severity of football injuries. The prospective outline of the study was as follows: after a baseline examination and measurements were performed ascertaining possible predictors of injury, all players were followed up weekly for one year to register subsequent injuries and complaints. Four hundred and thirty-five out of 455 subjects completed the weekly follow-ups over one year. Multiple regression analysis was employed to analyse the data collected. Results showed that playing field, climatic conditions, rate of exposure to matches skill level and competition level were predictors of injuries among the professional footballer. Playing on natural grass, acclimatization, reduction of physical overload, among others, were strategies postulated for preventing injuries.

Keywords: sports’ injuries, predictors of sports’ injuries, intrinsic risk factors, extrinsic risk factors, injury mechanism, professional footballer

Procedia PDF Downloads 233

Authors: Awal Liman Sale

Abstract:

The world is fast becoming a global village; and a necessary tool for this process is communication, of which telecommunication is a key player. The quantum development is very rapid as one innovation replaces another in a matter of weeks. Interconnected phone calls across the different Nigerian Telecom service providers are mostly difficult to connect and often diverted, incurring unnecessary charges on the customers. This compels the consumers to register and use multiple subscriber information modules (SIM) so that they can switch to another if one fails. This study aims to identify and prioritize the key factors in selecting telecom service providers by subscribers in Nigeria using the Analytical Hierarchy Process (AHP) in order to match the factors with the GSM network providers and create a hierarchical structure. Opinions of 400 random subscribers of different service providers will be sought using the questionnaire. In general, four components and ten sub-components will be examined in this study. After determining the weight of these components, the importance of each in choosing the service will be prioritized in Nigeria.

Keywords: analytical hierarchy process, global village, Nigerian telecommunication, subscriber information modules

Procedia PDF Downloads 215

Authors: Tshaudi Motsima

Abstract:

Class attendance is key at all levels of education. At tertiary level many students develop a tendency of not attending all classes without being aware of the repercussions of not attending all classes. It is important for all students to attend all classes as they can receive first-hand information and they can benefit more. The student who attends classes is likely to perform better academically than the student who does not. The aim of this paper is to assess the relationship between class attendance and academic performance of industrial engineering students. The data for this study were collected through the attendance register of students and the other data were accessed from the Integrated Tertiary Software and the Higher Education Data Analyzer Portal. Data analysis was conducted on a sample of 93 students. The results revealed that students with medium predicate scores (OR = 3.8; p = 0.027) and students with low predicate scores (OR = 21.4, p < 0.001) were significantly likely to attend less than 80% of the classes as compared to students with high predicate scores. Students with examination performance of less than 50% were likely to attend less than 80% of classes than students with examination performance of 50% and above, but the differences were not statistically significant (OR = 1.3; p = 0.750).

Keywords: class attendance, examination performance, final outcome, logistic regression

Procedia PDF Downloads 111

Authors: Farizy Yunaz, Catur Sasongko

Abstract:

This research aims to provide the empirical evidence regarding cost stickiness behavior and its determinants on listed manufacturing companies. Hypothesis testing is performed using pooled least square method. The result concludes that there is cost stickiness behavior in selling, general and administrative costs. In term of determinants, firm-specific adjustment costs measured by asset intensity and employee intensity have significant positive impact on the level of cost stickiness. Meanwhile, earnings target and leverage have significant negative impact on the level of cost stickiness. However, the management empire building incentives measured by free cash flow has no significant positive impact.

Keywords: adjustment cost, cost behavior, cost stickiness, earnings target, leverage, management empire building incentive

Procedia PDF Downloads 339

Authors: Ionel Zagan, Vasile Gheorghita Gaitan

Abstract:

The development of CPUs and of real-time systems based on them made it possible to use time at increasingly low resolutions. Together with the scheduling methods and algorithms, time organizing has been improved so as to respond positively to the need for optimization and to the way in which the CPU is used. This presentation contains both a detailed theoretical description and the results obtained from research on improving the performances of the nMPRA (Multi Pipeline Register Architecture) processor by implementing specific functions in hardware. The proposed CPU architecture has been developed, simulated and validated by using the FPGA Virtex-7 circuit, via a SoC project. Although the nMPRA processor hardware structure with five pipeline stages is very complex, the present paper presents and analyzes the tests dedicated to the implementation of the CPU and of the memory on-chip for instructions and data. In order to practically implement and test the entire SoC project, various tests have been performed. These tests have been performed in order to verify the drivers for peripherals and the boot module named Bootloader.

Keywords: hardware scheduler, nMPRA processor, real-time systems, scheduling methods

Procedia PDF Downloads 254

Authors: Jagdeep Singh, Prem Singh

Abstract:

Milk is considered as an essential and complete food. The present study was conducted at Milk Plant Mohali especially in reference to the procurement section where the cash inflow was maximum, with the objective to achieve higher productivity and reduce wastage of milk. In milk plant it was observed that during the month of Jan-2014 to March-2014 the average procurement of milk was Rs. 4, 19, 361 liter per month and cost of procurement of milk is Rs 35/- per liter. The total cost of procurement thereby equal to Rs. 1crore 46 lakh per month, but there was mismatch in procurement-production of milk, which leads to an average loss of Rs. 12, 94, 405 per month. To solve the procurement-production problem Quality Control Tools like brainstorming, Flow Chart, Cause effect diagram and Pareto analysis are applied wherever applicable. With the successful implementation of Quality Control tools an average saving of Rs. 4, 59, 445 per month is done.

Keywords: milk, procurement-demand, quality control tools,

Procedia PDF Downloads 503

Authors: Ionel Zagan, Vasile Gheorghita Gaitan

Abstract:

Minimizing the response time to asynchronous events in a real-time system is an important factor in increasing the speed of response and an interesting concept in designing equipment fast enough for the most demanding applications. The present article will present the results regarding the validation of the nMPRA (Multi Pipeline Register Architecture) architecture using the FPGA Virtex-7 circuit. The nMPRA concept is a hardware processor with the scheduler implemented at the processor level; this is done without affecting a possible bus communication, as is the case with the other CPU solutions. The implementation of static or dynamic scheduling operations in hardware and the improvement of handling interrupts and events by the real-time executive described in the present article represent a key solution for eliminating the overhead of the operating system functions. The nMPRA processor is capable of executing a preemptive scheduling, using various algorithms without a software scheduler. Therefore, we have also presented various scheduling methods and algorithms used in scheduling the real-time tasks.

Keywords: nMPRA architecture, pipeline processor, preemptive scheduling, real-time system

Procedia PDF Downloads 341

Authors: Golamhassan Ghahramani Aghdam, Pedram Bavili Tabrizi

Abstract:

The aim of this research is to investigate the relationship between accounting information and the value of the companies accepted in Tehran Exchange Market. The dependent variable in this research is the value of a company that is measured by price coefficients, and the independent variables are balance sheet information, profit and loss information, cash flow state information, and profit quality characteristics. The profit quality characteristic index is to be related and to be on-time. This research is an application research, and the research population includes all companies that are active in Tehran exchange market. The number of 194 companies was selected by the systematic method as the statistics sample in the period of 2018-2019. The multi-variable linear regression model was used for the hypotheses test. The results show that there is no relationship between accounting information and companies’ value (stock value) that can be due to the lack of efficiency of the investment market and the inability to use the accounting information by investment market activists.

Keywords: accounting information, company value, profit quality characteristics, price coefficient

Procedia PDF Downloads 116

Authors: M. S. Turan, Dimple

Abstract:

Due to implementation of IFRS by several developed and developing countries, India has no option other than to converge their accounting standards with IFRS. There are over 10,000 listed companies required to implement IFRS in India. IFRS based financial information presented by a company is different from the same information provided by Indian GAAPs. In this study, we have brought out and analyzed the effect of IFRS reporting on the financial statements of selected companies. The results reveal that convergence with IFRS brought prominent positive variations in the values of quick ratio, debt/equity ratio, proprietary ratio and net profit ratio, while negative variation is brought in the values of current ratio, debt to total assets ratio, operating profit ratio, return on capital employed and return on shareholders’ equity ratios. It also presents significant changes in the values of items of balance sheet, profit and loss account and cash flow statement.

Keywords: IFRS, reporting standards, convergence process, results

Procedia PDF Downloads 304

Authors: Aarohi Surya

Abstract:

The number of mobile banking users continues to climb across the world due to its increasing popularity, and UAE is no exception. This type of banking is part of the core strategy of most of the financial institutions that allows its customers to conduct a range of financial transactions through mobile apps to cash in the high demand from the bankers. This study aims at evaluating service quality of online banking in Dubai, one of the swiftly growing cities of Middle East. The paper mainly compares online banking services of Multinational bank and National Bank with special reference to Citibank and Emirates NBD. A structured questionnaire survey is conducted among various target groups. The research has been focused on mainly 4 significant areas of online banking, i.e. Privacy, Responsiveness, Reliability, and Efficiency of customer data. Information was analyzed statistically on SPSS to investigate the service quality of e-banking.

Keywords: customer satisfaction, service quality, responsiveness, online banking

Procedia PDF Downloads 251

Authors: Surayyo Shaamirova, Anwar Hasan Abdullah Othman

Abstract:

This study investigates the co-integration association between the top 10 cryptocurrencies, namely Bitcoin, Ethereum, Ripple, Bitcoin Cash, EOS, Cardano, Litecoin, Stellar, IOTA, and NEO. The study applies Johansen Juselius co-integration test to examine the long-run co-integration and utilize the Engle and Granger casualty test to examine the short-run relationship. The findings of the study show that there is a strong co-integration relationship among the cryptocurrencies; however, in the short run, there is no causal relationship among the crypto currencies. These results, therefore, suggest that there are portfolio diversification opportunities in the cryptocurrencies industry when it comes to long run investment decisions, on the other hand, the cryptocurrencies industry shows the characteristics of efficiency in the short-run. This is an indication of a non-speculation investment in the cryptocurrencies industry in the short term investment.

Keywords: cryptocurrencies, Johansen-Juselius co-integration test, Engle and Granger casualty test, portfolio diversification

Procedia PDF Downloads 117

Authors: Luis Rodrigo Valencia Pérez, Juan Manuel Peña Aguilar, Adelina Morita Alexander, Alberto Lamadrid Alvarez, Héctor Fernando Valencia Pérez

Abstract:

Financial education is among the areas of opportunity in the Spanish-speaking from an early age to high school, through mobile devices such as cell phones and tablets using ludic and fun applications like interactive games, children can learn money management and investment through time, thereby fostering the habit of saving and/or sound management of cash and family business resources, having interaction with an uncontrolled environment such as the involvement of other players in the external decisions of the environment in which the game is play. The application proposed in Phase 1 (design and development) was designed in multi-user environments, under methodologies of hybrid programming for any platform on the market and designed under CMMI standards that allow for quality production over time, following up on these improvements counting with continuous user feedback and usage statistics.

Keywords: mobile educational games, ludic games, children, multiuser, design and software development

Procedia PDF Downloads 355

Authors: C. F. Popoola, K. Akinsanya, S. B. Babarinde, D. A. Farinde

Abstract:

This study investigated published financial statement as correlate of investment decision among commercial bank stakeholders in Nigeria. A correlation research design was used in the study. 180 users of published financial statement were purposively sampled from Lagos and Ibadan. Data generated were analyzed using Pearson correlation and regression. The findings of the study revealed that, balance sheet is negatively related with investment decision (r=-.483; p < .01) while income statement (r= .249; p < .001), notes on the account (r= .230; p < .001), cash flow statement (r= .202; p < .001), value added statement (r= .328; p < .001) and five-year financial summary (r= .191 ;p < .01) are positively related with investment decision. Findings also revealed that components of published financial statement significantly predicted good investment decision (R2= .983; F(5,175)=284.5; p < .05) for commercial bank stakeholders. Therefore, it was suggested that Nigeria banks and professional bodies should instigate programs that will increase the knowledge of stakeholders on published financial statement.

Keywords: commercial banks, financial statement, income statement, investment decision, stakeholders

Procedia PDF Downloads 439

Authors: James M. Geidner

Abstract:

Objective: The purpose of this meta-analysis was to examine the evidence for the effectiveness of exercise interventions on reducing metabolic components in children and/or adolescents diagnosed with Paediatric Metabolic Syndrome. Methods: A computerized search was made from four databases: PubMed, PsycInfo, SPORTDiscus, Cochrane Central Register. The analysis was restricted to children and adolescents with metabolic syndrome examining the effect of exercise interventions on metabolic components. Effect size and 95% confidence interval were calculated and the heterogeneity of the studies was estimated using Cochran’s Q-statistic and I2. Bias was assessed using multiple tools and statistical analyses. Results: Thirteen studies, consisting of 19 separate trials, were selected for the meta-analysis as they fulfilled the inclusion criteria (n=908). Exercise interventions resulted in decreased waist circumference, systolic blood pressure, diastolic blood pressure, fasting glucose, insulin resistance, triglycerides, and High-Density Lipoprotein Cholesterol (HDL-C). Conclusions: This meta-analysis provides insights into the effectiveness of exercise interventions on markers of Paediatric Metabolic Syndrome in children and adolescents.

Keywords: metabolic syndrome, syndrome x, pediatric, meta-analysis

Procedia PDF Downloads 149

Authors: Carin Chuang, Kuan-Chou Chen

Abstract:

An Enterprise Resource Planning (ERP) system is an integrated information system that supports the seamless integration of all the business processes of a company. Implementing an ERP system can increase efficiencies and decrease the costs while helping improve productivity. Many organizations including large, medium and small-sized companies have already adopted an ERP system for decades. Although ERP system can bring competitive advantages to organizations, the lack of proper training approach in ERP implementation is still a major concern. Organizations understand the importance of ERP training to adequately prepare managers and users. The low return on investment, however, for the ERP training makes the training difficult for knowledgeable workers to transfer what is learned in training to the jobs at workplace. Inadequate and inefficient ERP training limits the value realization and success of an ERP system. That is the need to call for a profound change and innovation for ERP training in both workplace at industry and the Information Systems (IS) education in academia. The innovated ERP training approach can improve the users’ knowledge in business processes and hands-on skills in mastering ERP system. It also can be instructed as educational material for IS students in universities. The purpose of the study is to examine the use of ERP simulation games via the ERPsim system to train the IS students in learning ERP implementation. The ERPsim is the business simulation game developed by ERPsim Lab at HEC Montréal, and the game is a real-life SAP (Systems Applications and Products) ERP system. The training uses the ERPsim system as the tool for the Internet-based simulation games and is designed as online student competitions during the class. The competitions involve student teams with the facilitation of instructor and put the students’ business skills to the test via intensive simulation games on a real-world SAP ERP system. The teams run the full business cycle of a manufacturing company while interacting with suppliers, vendors, and customers through sending and receiving orders, delivering products and completing the entire cash-to-cash cycle. To learn a range of business skills, student needs to adopt individual business role and make business decisions around the products and business processes. Based on the training experiences learned from rounds of business simulations, the findings show that learners have reduced risk in making mistakes that help learners build self-confidence in problem-solving. In addition, the learners’ reflections from their mistakes can speculate the root causes of the problems and further improve the efficiency of the training. ERP instructors teaching with the innovative approach report significant improvements in student evaluation, learner motivation, attendance, engagement as well as increased learner technology competency. The findings of the study can provide ERP instructors with guidelines to create an effective learning environment and can be transferred to a variety of other educational fields in which trainers are migrating towards a more active learning approach.

Keywords: business simulations, ERP implementation training, ERPsim, game-based learning, instructional strategy, training innovation

Procedia PDF Downloads 121

Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

Abstract:

We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

Procedia PDF Downloads 66

Authors: Aiswarya Gopal, Kamal Bijlani, Vinoth Rengaraj, R. Jayakrishnan

Abstract:

In the business world, the term “startup” is frequently ringing the bell with the high frequency of young ventures. The main dilemma of startups is the unsuccessful management of the unique risks that have to be confronted in the present world of competition and technology. This research work tried to bring out a game based methodology to improve enough real-world experience among entrepreneurs as well as management students to handle risks and challenges in the field. The game will provide experience to the player to overcome challenges like market problems, running out of cash, poor management, and product problems which can be resolved by a proper strategic approach in the entrepreneurship world. The proposed serious game works on the life cycle of a new software enterprise where the entrepreneur moves from the planning stage to secured financial stage, laying down the basic business structure, and initiates the operations ensuring the increment in confidence level of the player.

Keywords: business model, game based learning, poor management, start up

Procedia PDF Downloads 454

Authors: K. Alese Boniface, K. Adu Michael

Abstract:

Cybercrime is now becoming a big challenge in Nigeria apart from the traditional crime. Inability to identify perpetrators is one of the reasons for the growing menace. This paper proposes a design for monitoring internet users’ activities in order to curbing cybercrime. It requires redefining the operations of Internet Service Providers (ISPs) which will now mandate users to be authenticated before accessing the internet. In implementing this work which can be adapted to a larger scale, a virtual router application is developed and configured to mimic a real router device. A sign-up portal is developed to allow users to register with the ISP. The portal asks for identification information which will include bio-data and government issued identification data like National Identity Card number, et cetera. A unique username and password are chosen by the user to enable access to the internet which will be used to reference him to an Internet Protocol Address (IP Address) of any system he uses on the internet and thereby associating him to any criminal act related to that IP address at that particular time. Questions such as “What happen when another user knows the password and uses it to commit crime?” and other pertinent issues are addressed.

Keywords: cybercrime, sign-up portal, internet service provider (ISP), internet protocol address (IP address)

Procedia PDF Downloads 253

Authors: Reza Yaghoubi, Stuart Locke, Jenny Gibb

Abstract:

This study investigates sources of value in mergers and acquisitions. While much emphasis is put on operating synergies from acquisitions the evidence provided in this study shows that the difference between the WACCs of the combined firm and the merging firms may have a significant role on the value effect of mergers. These findings suggest that changes in the capital structure of the combined firm, compared to capital structures of the acquirer and the target, play a key role in determining the value of an acquisition. Moreover, findings of this study suggest that reducing the cost of capital of the combined firm, compared to the merging firms, is value creating even in the absence of operating synergies. Furthermore, this study shows that the component of value associated with the difference between the WACCs of the combined firm and the acquirer is mainly determined by leverage of the acquiring firm and the method of payment. While cash payment is value creating, high leverage of the acquirer prior to an acquisition can destroy value by raising the cost of capital of the firm. This is especially important to managers when they are planning an acquisition.

Keywords: acquisitions, mergers, synergy, value, WACC

Procedia PDF Downloads 245

Authors: Nidal F. Shilbayeh, Reem A. Al-Saidi, Ahmed H. Alsswey

Abstract:

In this paper, we presented an evaluation and analysis of E-Voting Authentication Preparation Scheme (EV-APS). EV-APS applies some modified security aspects that enhance the security measures and adds a strong wall of protection, confidentiality, non-repudiation and authentication requirements. Some of these modified security aspects are Kerberos authentication protocol, PVID scheme, responder certificate validation, and the converted Ferguson e-cash protocol. Authentication and privacy requirements have been evaluated and proved. Authentication guaranteed only eligible and authorized voters were permitted to vote. Also, the privacy guaranteed that all votes will be kept secret. Evaluation and analysis of some of these security requirements have been given. These modified aspects will help in filtering the counter buffer from unauthorized votes by ensuring that only authorized voters are permitted to vote.

Keywords: e-voting preparation stage, blind signature protocol, Nonce based authentication scheme, Kerberos Authentication Protocol, pseudo voter identity scheme PVID

Procedia PDF Downloads 275

Authors: Ahmed Hariri

Abstract:

E-Learning has become a necessity in the advanced education. It is easier for the student and teacher communication also it speed up the process with less time and less effort. With the progress and the enormous development of distance education must keep up with this age of making a website that allows students and teachers to take all the advantages of advanced education. In this regards, we developed University Short courses web application which is specially designed for Faculty of computing and information technology, Rabigh, Kingdom of Saudi Arabia. After an elaborate review of the current state-of-the-art methods of teaching and learning, we found that instructors deliver extra short courses and workshop to students to enhance the knowledge of students. Moreover, this process is completely manual. The prevailing methods of teaching and learning consume a lot of time; therefore in this context, University Short courses web application will help to make process easy and user friendly. The site allows for students can view and register short courses online conducted by instructor also they can see courses starting dates, finishing date and locations. It also allows the instructor to put things on his courses on the site and see the students enrolled in the study material. Finally, student can print the certificate after finished the course online. ASP.NET, SQLSERVER, JavaScript SQL SERVER Database will use to develop the University Short Courses web application.

Keywords: e-learning, short courses, ASP.NET, SQL SERVER

Procedia PDF Downloads 116

Authors: Ibrahim Masud, Yusheng Kong, Adam Diyawu Rahman

Abstract:

Mobile payment variously referred to as mobile money, mobile money transfer, and mobile wallet refers to payment services operated under financial regulation and performed from or via a mobile device. Mobile payment systems have come to augment and to some extent try to replace the conventional payment methods like cash, cheque, or credit cards. This study examines mobile payment adoption factors among retailers in Ghana. A conceptual framework was adopted from the extant literature using the Technology Acceptance Model and the Theory of Reasoned action as the theoretical bases. Data for the study was obtained from a sample of 240 respondents through a structured questionnaire. The PLS-SEM was used to analyze the data through SPSS v.22 and SmartPLS v.3. The findings indicate that factors such as perceived usefulness, perceived ease of use, perceived security, competitive pressure and facilitating conditions are the main determinants of mobile payment adoption among retailers in Ghana. The study contributes to the literature on mobile payment adoption from developing country context.

Keywords: mobile payment, retailers, structural equation modeling, technology acceptance model

Procedia PDF Downloads 151

Authors: Doaa El-Shereef

Abstract:

This paper will focus on proving a theory that it is an Egyptian knife with Canaanite relief and will discuss the nature of the Gebel el-Arak Knife and the civilization to which it belongs and the relationship of the Canaanite deity with Mount Abydos in Egypt, and the influence between the ancient Egyptian religion and the Canaanite religion and their effect on each other. Finally, the paper will discuss in full detail the engraving of the two faces of the knife handle and analyze the register on the front face, which is the scene of the two lions engraved, and between them, an old man symbolized as the deity in the middle and compared it with other drawings similar in the Egyptian civilization. The paper will also discuss the registers on the back face, which are the engravings of a battle, soldiers, uniforms, and boats, and how the back face describes a water battle between three Egyptian boats and two foreign ships. In addition, it will prove that those foreign ships were not Mesopotamian ships because, in the period to which the knife of Gebel Al-Arak belongs, between 3300-3100 BC, there were no battles or trade exchanges between Egypt and Mesopotamia on sea routes. However, there was already a strong land and sea trade between Canaan and Egypt during Chalcolithic Age (4500-3500 BC), as described in many primary sources.

Keywords: Canaan, Egypt, Gebel el-Arak Knife, Louvre

Procedia PDF Downloads 151

Authors: Galit Harel

Abstract:

Deborah was referred for psychoanalytic psychotherapy following a suicide attempt and depression. She began a fascinating journey spanning more than 10 years. During therapy, many questions arose concerning the suicidal episode, which she could not register consciously. The author tried to understand the reasons for her depression and the attempted suicide through the unconscious process in the therapeutic relationship and through the music and poetry that she brought to sessions. In this paper, the author describes the process of listening for the signifiers of semiotic and symbolic language, both metaphoric and metonymic, as revealed in poetry and music according to the theories of Kristeva and Lacan. The poetry enabled the patient to retrieve childhood memories, experience the movement from unconscious to conscious, and mourn through the experience of transference and countertransference in the therapeutic relationship. Also illustrated is the transition from singing the music to more symbolic language, turning the patient’s sensory experience into language, and connecting her personal experience with the culture of her past. The patient’s mourning and the lost love objects are discussed through the prism of classical and object relations theories.

Keywords: depression, lost love object, psychoanalytic psychotherapy, suicide attempt, symbolization of desire

Procedia PDF Downloads 73