Search results for: English for accounting

Authors: Kyria Rebeca Finardi

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The study discusses the role of foreign languages in general and of English in particular in the process of internationalization of higher education (IHE), defined as the intentional integration of an international, intercultural or global dimension in the purpose, function or offer of higher education. The study is bibliographical and offers a brief outline of the current political, economic and educational scenarios in Brazil, before discussing some possibilities and challenges for the development of multilingualism and IHE there. The theoretical background includes a review of Brazilian language and internationalization policies. The review and discussion concludes that the use of the Content and Language Integrated Learning (CLIL) approach and the Intercomprehension approach to foreign language teaching/learning are relevant alternatives to foster multilingualism in that context.

Keywords: Brazil, higher education, internationalization, multilingualism

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Authors: Modupe Beatrice Adeyinka

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European Languages are languages of literature, science and technology. Whereas, African languages are of literature, both written and oral, making it difficult for Yoruba, the African language of Kwa linguistic classification, to neatly and accurately translate European scientific and technological words, expressions and technologies. Unless a pragmatic and communicative approach is adopted, equivalence of European technical and scientific texts might be a mission impossible for Yoruba scholars. In view of the aforementioned difficult task, this paper tends to highlight the need for a thorough study and evaluation of English or French words, expressions, idiomatic expressions, technical and scientific terminologies then, trying to find ways of adopting them to Yoruba environment through interpretative translation.

Keywords: communication, high technology, translation, Yoruba language

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Authors: Abdul Rahim Al Umairi, Hamed Al Kindi

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The cement production process significantly contributes to greenhouse gas emissions, accounting for 25% of total industrial emissions. This study systematically examined new, underutilized materials—sewage sludge ash (SSA), marble waste (MW), and calcined clay (CC)—to evaluate their effects when partially replacing white Portland cement (WPC) in cement paste formulations. Various replacement proportions (10%, 20%, and 30%) were tested, along with different treatment temperatures (600°C, 630°C, 730°C, and 850°C) for SSA and CC. To gain a deeper understanding of the resulting materials, analyses such as XRF, XRD, and SEM were conducted. The highest compressive strength recorded for the 28-day cured cement paste was 91 MPa when 20% SSA (treated at 600°C) was used, compared to just 53 MPa for the control sample. Conversely, CC exhibited minimal enhancement in compressive strength, while MW had detrimental effects. Additionally, replacing WPC with SSA and CC at 9% and 21% resulted in slight improvements in compressive strength. This research highlights the potential of utilizing underexploited materials like SSA to improve the mechanical and chemical properties of cement paste, indicating that further investigation is necessary to enhance environmental sustainability.

Keywords: sewage sludge ash, calcined clay, marble waste, cement

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Authors: Ioanna Skoura

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Past research shows that personal space has been investigated since the 1950s. Also, personality traits have been found to have a significant relationship with personal space. However, some of these studies have been criticized for being ethically inappropriate. In an attempt to avoid ethical issues, a new scale measuring desire for personal space has been created. The purpose of the present study is to investigate the impact of ethnicity on desire for personal space. Additionally, extraversion and neuroticism are expected to predict significantly desire for personal space. Furthermore, the study is looking for any impact of religiosity on desire for personal space. In order to test the previous hypotheses, 115 participants from three cultural groups (English, Greeks in Greece and Greeks in the UK) are recruited online. Results indicate that only extraversion and religiosity are significant predictors of desire for personal space. Implications of the findings are discussed and suggestions for future research are made.

Keywords: ethnicity, religiosity, personality, personal space

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Authors: Vijaya

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This paper reports the results of a study that measures the level of receptive vocabularies using the Peabody Picture Vocabulary Test (PPVT) in an ESL context. PPVT is a popular standardized test used to measure the vocabulary level of L1 learners. In this study, PPVT was administered to fourteen 9 to 11 year old Indian ESL learners from the fifth standard from a school in Hyderabad. Their performance is compared with the age appropriate performance of L1 learners. Their performance on noun versus verb items is also compared. The results are discussed concerning the learning goals set by the National Council for Educational Research and Training (NCERT) position paper on Teaching of English in India.

Keywords: national council for educational research and training, India, PPVT, second language acquistion, vocabulary acquisition

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Authors: Muhammad Mukhtar Aliyu

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This study investigated tutors’ experiences and perceptions of a problem-based learning approach (PBL) in a writing classroom. The study involved two Nigerian lecturers who facilitated an intact class of second-year students in an English composition course for the period of 12 weeks. Semi-structured interviews were employed to collect data of the study. The lecturers were interviewed before and after the implementation of the PBL process. The overall findings of the study show that the lecturers had positive perceptions of the use of PBL in a writing classroom. Specifically, the findings reveal the lecturers’ positive experiences and perception of the group activities. Finally, the paper gives some pedagogical implications which would give insight for better implementation of the PBL approach.

Keywords: experiences and perception, Nigeria, problem-based learning approach, writing classroom

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Authors: Zhicheng Han

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This study examines the correlation between knowledge of formulaic language, working memory (WM), and phonological short-term memory (PSTM) in Chinese L2 learners of English. This study investigates if WM and PSTM correlate differently to the acquisition of formulaic language, which may be relevant for the discourse around the conceptualization of formulas. Connectionist approaches have lead scholars to argue that formulas are form-meaning connections stored whole, making PSTM significant in the acquisitional process as it pertains to the storage and retrieval of chunk information. Generativist scholars, on the other hand, argued for active participation of interlanguage grammar in the acquisition and use of formulaic language, where formulas are represented in the mind but retain the internal structure built around a lexical core. This would make WM, especially the processing component of WM an important cognitive factor since it plays a role in processing and holding information for further analysis and manipulation. The current study asked L1 Chinese learners of English enrolled in graduate programs in China to complete a preference raking task where they rank their preference for formulas, grammatical non-formulaic expressions, and ungrammatical phrases with and without the lexical core in academic contexts. Participants were asked to rank the options in order of the likeliness of them encountering these phrases in the test sentences within academic contexts. Participants’ syntactic proficiency is controlled with a cloze test and grammar test. Regression analysis found a significant relationship between the processing component of WM and preference of formulaic expressions in the preference ranking task while no significant correlation is found for PSTM or syntactic proficiency. The correlational analysis found that WM, PSTM, and the two proficiency test scores have significant covariates. However, WM and PSTM have different predictor values for participants’ preference for formulaic language. Both storage and processing components of WM are significantly correlated with the preference for formulaic expressions while PSTM is not. These findings are in favor of the role of interlanguage grammar and syntactic knowledge in the acquisition of formulaic expressions. The differing effects of WM and PSTM suggest that selective attention to and processing of the input beyond simple retention play a key role in successfully acquiring formulaic language. Similar correlational patterns were found for preferring the ungrammatical phrase with the lexical core of the formula over the ones without the lexical core, attesting to learners’ awareness of the lexical core around which formulas are constructed. These findings support the view that formulaic phrases retain internal syntactic structures that are recognized and processed by the learners.

Keywords: formulaic language, working memory, phonological short-term memory, academic language

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Authors: Anocha Kimkong

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This research paper, based on demographic variables, is aimed to study the behaviour of bookkeeping for household accounts of residents living in urban communities in Dusit District, Bangkok and to investigate factors that affected the behavior of bookkeeping. By use of non proportional stratified sampling technique of probability sampling, the research had a total of 247 samples. The systematic sampling technique was also utilized by selecting one household out of every 3 households. The demographic findings reported female respondents as the majority with an average age between 26-35 years old, having married status and having children. The respondents earn a living by selling, with an average income per month of between 5,001-15,000 Baht. Most of the families rent a house and each family have approximately 3-4 members. Furthermore, most of the household respondents used to be trained to do bookkeeping for household accounts. In addition, the factors in affecting the residents’ behaviour of doing household account bookkeeping included a dislike of numbers, inaccuracy of recording, availability of accounting counselors in the communities, people’s participation in trainings arranged by outside organizations.

Keywords: household account, bookkeeping, urban community, demographic variables

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Authors: Masami Usui

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Kazuo Ishiguro’s challenging novel, The Buried Giant, embodies how contemporary writers and readers have to discover the voices buried in our history. By avoiding setting or connecting the modern and contemporary historical incidents such as World War II this time, Ishiguro ventures into retelling myth, transfiguring historical facts, and revealing what has been forgotten in a process of establishing history and creating mythology. As generally known, modernist writers in the twentieth century employed materials from authorized classical mythologies, especially Greek mythology. As an heir of this tradition, Ishiguro imposes his mission of criticizing the repeatedly occurring yet easily-forgotten history of dictatorship and a slaughter on mythology based on King Arthur and its related heroes and myths in Britain. On an open ground, Ishiguro can start his own mythical story and space.

Keywords: English literature, fantasy, globalism, history

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Authors: Egboja Simon, Agi Sunday

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One of the most important key to success of a nation is to ensure steady development and national economic self - sufficiency and independence. There have been challenges in food security related issues in many developing nations. The problems may be as a result of rise in food price across the globe diminishing global food reserve and erratic weather patterns among other factors. In Nigeria several Agricultural politics have been formulated to curtail food security challenges. Unfortunately, these policies have not yielded the deserved results of increase food production. This paper is designed to identify the various challenges confronting food security in Nigeria with a view of highlighting the reasons that accounting for these problems. This paper also suggests ways of addressing these challenges and concludes by saying that subsidization of the process of farm inputs like fertilizer, improved seed and agro chemicals education of the farmers on modern methods of farming through extension services, improvisation of villages based food storage mechanism and provision of infrastructural facilities in rural areas to facilitate the preservation and easy evacuation of farm produce should be encouraged.

Keywords: governance, security, food, development, conflict, hunger, society, sustainability

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Authors: Seyedeh Khadijeh Amirian, Seyed Mohammad Reza Amirian, Narges Hekmati

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The current study aims at examining the relationship between English as a foreign language (EFL) students' self-concept and their willingness to communicate (WTC) in EFL classes. To this effect, two questionnaires, namely 'Willingness to Communicate' (MacIntyre et al., 2001) and 'Self-Concept Scale' (Liu and Wang, 2005), were distributed among 174 (45 males and 129 females) Iranian EFL university students. Correlation and regression analyses were conducted to examine the relationship between the two variables. The results indicated that there was a significantly positive correlation between EFL students' self-concept and their WTC in EFL classes (p < .0.05). Moreover, regression analyses indicated that self-concept has a significantly positive influence on students’ WTC in language classes (B= .302, p < .0.05) and explains .302 percent of the variance in the dependent variable (WTC). The results are discussed with regards to the individual differences in educational contexts, and implications are offered.

Keywords: EFL students, language classes, willingness to communicate, self-concept

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Authors: Norah Almubairik, Wadha Almattar, Amani Alqarni

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Social media applications are increasingly being used in our everyday communications. These applications utilise end-to-end encryption mechanisms, which make them suitable tools for criminals to exchange messages. These messages are preserved in the volatile memory until the device is restarted. Therefore, volatile forensics has become an important branch of digital forensics. In this study, the WormHex tool was developed to inspect the memory dump files of Windows and Mac-based workstations. The tool supports digital investigators to extract valuable data written in Arabic and English through web-based WhatsApp and Twitter applications. The results verify that social media applications write their data into the memory regardless of the operating system running the application, with there being no major differences between Windows and Mac.

Keywords: volatile memory, REGEX, digital forensics, memory acquisition

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Authors: Jiangbo Hu, Frances Hoyte, Haiquan Huang

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Research identifies that mealtime talk can be a significant learning context that provides children with rich experiences to foster their language and cognitive development. Middle-classed parents create an extended learning discourse for their children through sophisticated vocabulary, narrative and explanation genres at dinner table. However, mealtime opportunities vary with some parents having little interaction with their children and some parents focusing on directive of children’s behaviors. This study investigated five Chinese families’ parent-child interaction during mealtime that was rarely reported in the literature. The five families differ in terms of their living styles. Three families are from professional background where both mothers the fathers work in Australian companies and both of them present at dinner time. The other two families own business. The mothers are housemakers and the fathers are always absent at dinner time due to their busy business life. Employing case study method, the five Chinese families’ parent-child interactions at dinner table were recorded using a video camera. More than 3000 clauses were analyzed with the framework of 'systems of clause complexing' from systemic functional linguistic theory. The finding shows that mothers played a critical role in the interaction with their children by initiating most conversations. The three mothers from professional background tended to use more language in extending and expanding pattern that is beneficial for children’s language development and high level of thinking (e.g., logical thinking). The two house making mothers’ language focused more on the directive of their children’s social manners and dietary behaviors. The fathers though seemed to be less active, contributing to the richness of the conversation through their occasional props such as asking open questions or initiating a new topic. In general, the families from professional background were more advantaged in providing learning opportunities for their children at dinner table than the families running business were. The home experiences of Chinese children is an important topic in research due to the rapidly increasing number of Chinese children in Australia and other English speaking countries. Such research assist educators in the education of Chinese children with more awareness of Chinese children experiences at home that could be very unlike the settings in English schools. This study contributes to the research in this area through the analysis of language in parent-child interaction during mealtime, which is very different from previous research that mainly investigated Chinese families through survey and interview. The finding of different manners in language use between the professional families and business families has implication for the understanding of the variation of Chinese children’s home experiences that is influenced not only by parents’ socioeconomic status but their lifestyles.

Keywords: Chinese children, Chinese parents, mealtime talk, parent-child interaction

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Authors: Roya Alipour

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The present study concentrates on answering the question of whether there are unintentional differences between genders in the translation of emotive and non-emotive texts, resulting in female translators preferring more expressive words when translating emotive texts in comparison to their male counterparts. The works of four translators, two males and two females, who had translated Fredrik Backman’s novel: A Man Called Ove, from English into Persian were used as samples of the study. To answer the research question, qualitative method was used, and the data were collected by analyzing some words, phrases and sentences as the bases for analysis. It was concluded that although there were obvious differences in word choice in translations, no specific pattern was found that showed gender might affect translation of emotive and non-emotive texts.

Keywords: translation, gender, word choice, translator, A Man Called Ove

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Authors: Mary Jane B. Suarez

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Public speaking anxiety (PSA), also known as speech anxiety, is innumerably persistent in any traditional communication classes, especially for students who learn English as a second language. The speech anxiety intensifies when communication skills assessments have taken their toll in an online or a remote mode of learning due to the perils of the COVID-19 virus. Both teachers and students have experienced vast ambiguity on how to realize a still effective way to teach and learn speaking skills amidst the pandemic. Communication skills assessments like public speaking, oral presentations, and student reporting have defined their new meaning using Google Meet, Zoom, and other online platforms. Though using such technologies has paved for more creative ways for students to acquire and develop communication skills, the effectiveness of using such assessment tools stands in question. This mixed method study aimed to determine the factors that affected the public speaking skills of students in a communication class, to probe on the assessment gaps in assessing speaking skills of students attending online classes vis-à-vis the implementation of remote and blended modalities of learning, and to recommend ways on how to address the public speaking anxieties of students in performing a speaking task online and to bridge the assessment gaps based on the outcome of the study in order to achieve a smooth segue from online to on-ground instructions maneuvering towards a much better post-pandemic academic milieu. Using a convergent parallel design, both quantitative and qualitative data were reconciled by probing on the public speaking anxiety of students and the potential assessment gaps encountered in an online English communication class under remote and blended learning. There were four phases in applying the convergent parallel design. The first phase was the data collection, where both quantitative and qualitative data were collected using document reviews and focus group discussions. The second phase was data analysis, where quantitative data was treated using statistical testing, particularly frequency, percentage, and mean by using Microsoft Excel application and IBM Statistical Package for Social Sciences (SPSS) version 19, and qualitative data was examined using thematic analysis. The third phase was the merging of data analysis results to amalgamate varying comparisons between desired learning competencies versus the actual learning competencies of students. Finally, the fourth phase was the interpretation of merged data that led to the findings that there was a significantly high percentage of students' public speaking anxiety whenever students would deliver speaking tasks online. There were also assessment gaps identified by comparing the desired learning competencies of the formative and alternative assessments implemented and the actual speaking performances of students that showed evidence that public speaking anxiety of students was not properly identified and processed.

Keywords: blended learning, communication skills assessment, public speaking anxiety, speech anxiety

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Authors: Suriani Oxley

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All teachers aim to conduct a successful and an effective teaching. Teacher will use a variety of teaching techniques and methods to ensure that students achieve the learning objectives but often the teaching and learning processes are interrupted by a number of things such as noisy students, students not paying attention, the students play and so on. Such disturbances must be addressed to ensure that students can concentrate on their learning activities. This qualitative study observed and captured a video of numerous tricks that teachers in Labuan have implemented in helping the students to pay attentions in the classroom. The tricks are such as Name Calling, Non-Verbal Clues, Body Language, Ask Question, Offer Assistance, Echo Clapping, Call and Response & Cues and Clues. All of these tricks are simple but yet interesting language learning strategies that helped students to focus on their learning activities.

Keywords: paying attention, observation, tricks, learning strategies, classroom

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Authors: Nestor A. Garcia Fragoso, Tetyana Baydyk, Ernst Kussul

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This article contains information from our investigation in the field of voice recognition. For this purpose, we created a voice database that contains different phrases in two languages, English and Spanish, for men and women. As a classifier, the LIRA (Limited Receptive Area) grayscale neural classifier was selected. The LIRA grayscale neural classifier was developed for image recognition tasks and demonstrated good results. Therefore, we decided to develop a recognition system using this classifier for voice recognition. From a specific set of speakers, we can recognize the speaker’s voice. For this purpose, the system uses spectrograms of the voice signals as input to the system, extracts the characteristics and identifies the speaker. The results are described and analyzed in this article. The classifier can be used for speaker identification in security system or smart buildings for different types of intelligent devices.

Keywords: extreme learning, LIRA neural classifier, speaker identification, voice recognition

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Authors: Vishant Gahlaut, A Mercy Latha, Sanjay Kumar Ghosh

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Multi-stage depressed collectors (MDC) are used as an efficiency enhancement technique in traveling wave tubes the high-energy electron beam, after its interaction with the RF signal, gets velocity sorted and collected at various depressed electrodes of the MDC. The ultimate goal is to identify an optimum thermal management scheme (cooling mechanism) that could extract the heat efficiently from the electrodes. Careful thermal analysis, incorporating the cooling mechanism is required to ensure that the maximum temperature does not exceed the safe limits. A simple analytical model for quick prediction of the thermal has been developed. The model has been developed for the worst-case un-modulated DC condition, where all the thermal power is dissipated in the last electrode (typically, fourth electrode in the case of the four-stage depressed collector). It considers the thermal contact resistances at various braze joints accounting for the practical non-uniformities. Analytical results obtained from the model have been validated with simulated and experimental results.

Keywords: multi-stage depressed collector, TWTs, thermal contact resistance, thermal management

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Authors: M. Seguini, D. Nedjar

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In this paper, the nonlinear analysis of Timoshenko beam undergoing moderate large deflections and resting on nonlinear two-parameter random foundation is presented, taking into account the effects of shear deformation, beam’s properties variation and the spatial variability of soil characteristics. The finite element probabilistic analysis has been performed by using Timoshenko beam theory with the Von Kàrmàn nonlinear strain-displacement relationships combined to Vanmarcke theory and Monte Carlo simulations, which is implemented in a Matlab program. Numerical examples of the newly developed model is conducted to confirm the efficiency and accuracy of this later and the importance of accounting for the foundation second parameter (Winkler-Pasternak). Thus, the results obtained from the developed model are presented and compared with those available in the literature to examine how the consideration of the shear and spatial variability of soil’s characteristics affects the response of the system.

Keywords: nonlinear analysis, soil-structure interaction, large deflection, Timoshenko beam, Euler-Bernoulli beam, Winkler foundation, Pasternak foundation, spatial variability

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Authors: Yawen Wang, Hongchang Chen, Shaomei Li, Chao Gao, Jiangpeng Zhang

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As the main challenge for target tracking is accounting for target scale change and real-time, we combine Mean-Shift and PCA-SIFT algorithm together to solve the problem. We introduce similarity comparison method to determine how the target scale changes, and taking different strategies according to different situation. For target scale getting larger will cause location error, we employ backward tracking to reduce the error. Mean-Shift algorithm has poor performance when tracking scale-changing target due to the fixed bandwidth of its kernel function. In order to overcome this problem, we introduce PCA-SIFT matching. Through key point matching between target and template, that adjusting the scale of tracking window adaptively can be achieved. Because this algorithm is sensitive to wrong match, we introduce RANSAC to reduce mismatch as far as possible. Furthermore target relocating will trigger when number of match is too small. In addition we take comprehensive consideration about target deformation and error accumulation to put forward a new template update method. Experiments on five image sequences and comparison with 6 kinds of other algorithm demonstrate favorable performance of the proposed tracking algorithm.

Keywords: target tracking, PCA-SIFT, mean-shift, scale-adaptive

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Authors: Nasreddin Bushra Ahmed

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Humans use language to externalize their mental perceptions and conceptions and thereby set up an interdependent consciousness about the concrete and abstract spheres of their existence. Language also represents a recording device whereby they capture the transient moment in their lives. Literature with it its various manifestations help keep the individual and collective memories alive. Works of the English literature’s prototypical figure, William Shakespeare provides the best illustration of this fact. Shakespeare’s sonnets abound in prescient insights about the intricacies of human relations. Though they have been the concern of scholars’ investigations for centuries, many of their thematic potentialities are yet to be tapped. The present study aspires to highlight the theme of remembering and forgetting in some of these sonnets as reverse faces of the same coin. Using close reading it is intended to demonstrate how Shakespeare, through imagery and literary tropes, plays with the issues of mortality and immortality, and how he has reaffirmed that literature can provide a locus for perennial presence despite the temporariness of individuals’ existence.

Keywords: forgetting, immortality, literature, remembering, Shakespeare, sonnet

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Authors: K. Kalieva, G. Ibraimova

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In literature, poetry stands as a profound genre that bridges the life experiences of everyday people, transcending language and culture to unite people through the universal language of emotion and human connection. This paper explores the collaborative efforts of translators in creating the anthology of post-Soviet Kyrgyz women’s poetry, a project spanning over ten years. This compelling anthology brings together the works of fifty prominent female poets from Kyrgyzstan during the post-Soviet era. It includes the original poems in Kyrgyz and provide English translations, sharing the rich and diverse voices of Kyrgyz women with a global audience and fostering a deep appreciation for the beauty of their words. The paper highlights the unique perspectives on life, love, and identity offered by each poet, and emphasizes the role of translation in making these voices accessible worldwide. Each poet's unique voice offers a glimpse into the rich cultural and literary landscape of Kyrgyzstan, highlighting themes that resonate universally. Methodology of the paper employs a combination of qualitative content analysis, semiotic analysis, and quantitative thematic analysis to examine the translation strategies, and the cultural and emotional peculiarities captured in the translations, as well as the themes explored by the poets in their poems. Through the art of translation, the paper explores the lyrical world of Kyrgyz women poets. Although Kyrgyz poets’ names and poems are unfamiliar to many, their words resonate with an emotional depth that is sure to leave a lasting impression. Kyrgyz women's poetry translated into English celebrates the distinctive voices of women in the contemporary world. It serves as a reminder that poetry possesses the power to transcend life's obstacles, foster mutual understanding, and inspire positive change. The poems created by Kyrgyz women are envisioned to serve as a source of inspiration for readers. The paper proposes a poetic journey created by Kyrgyz women, offering readers an opportunity to experience Kyrgyz landscapes, traditions, and universal human themes through their verses. The paper provides an in-depth analysis of the poem translations, exploring the beauty and depth of the poets' thoughts and feelings. Through these translations, readers are invited to explore the world of Kyrgyz women poets, enriching their understanding of the language, culture, and the profound human experiences conveyed in the poetry. The hypotheses of the paper is that analyzing these translations through translation studies theories and linguistic and semiotic frameworks will reveal the complexities and challenges involved in translating poetry across languages and cultures.

Keywords: Kyrgyz poetry, post-soviet literature, translation, women poets.

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Authors: Appasaheb Raul

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Numerical analysis of a plate fin heat exchanger accounting for the effect of fluid flow maldistribution on the inlet header configuration of the heat exchanger is investigated. It is found that the flow maldistribution is very significant in normal to the flow direction. Various inlet configuration has been studied for various Reynolds Number. By the study, a modified header configuration is proposed and simulated. The two-dimensional parameters are used to evaluate the flow non-uniformity in the header, global flow maldistribution parameter (Sg), and Velocity Ratio (θ). A series of velocity vectors and streamline graphs at different cross-section are achieved and studied qualitatively with experimental results in the literature. The numerical result indicates that the flow maldistribution is serious in the conventional header while in the improved configuration less maldistribution occurs. The flow maldistribution parameter (Sg) and velocity ratio (θ) is reduced in improved configuration. The vortex decreases compared to that of the conventional configuration so the energy and pressure loss is reduced. The improved header can effectively enhance the efficiency of plate fin heat exchanger and uniformity of flow distribution.

Keywords: global flow maldistribution parameter, Sg, velocity ratio, plate fin heat exchanger, fluent 14.5

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Authors: Usman Yakubu, Muktar Haruna

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The paper examines the impact of the audit committee on the earning quality of the listed consumer goods sector in Nigeria. The study used data collected from annual reports and accounts of the 13 sampled companies for the periods 2007 to 2018. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables; also, correlation analysis was carried out using the Pearson correlation technique for the correlation between the dependent and independent variables. Regression was employed using the Generalized Least Square technique since the data has both time series and cross sectional attributes (panel data). It was found out that the audit committee had a positive and significant influence on the earning quality in the listed consumer goods companies in Nigeria. Thus, the study recommends that competency and personal integrity should be the worthwhile attributes to be considered while constituting the committee; this could enhance the quality of accounting information. In addition to that majority of the committee members should be independent directors in order to allow a high level of independency to be exercised.

Keywords: earning quality, corporate governance, audit committee, financial reporting

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Authors: Tahira Zaman

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The paper intends to discover the utility of hybrid teaching methods to aid undergraduate students to improve their English academic writing skills. A total of 45 undergraduate students were selected randomly from three classes from varying language abilities, with the research design of monitoring and rubrics evaluation as a means of measure. Language skills of the students were upgraded with the help of experiential learning methods using reflective writing technique, guided method in which students were merely directed to correct form of writing techniques along with self-guided method for the students to produce a library research-based article measured through a standardized rubrics provided. The progress of the students was monitored and checked through rubrics and self-evaluation and concluded that a change was observed in the students’ writing abilities.

Keywords: self evaluation, hybrid, self evaluation, reflective writing

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Authors: Rose Shayeghi, Pejman Hosseiniun, Ghasem Ghorbanirostam

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The present study was conducted to investigate the Iranian EFL learners’ attitudes toward the use of computer technology in language classes as a method of improving English learning. To this end, 120 male and female Iranian learners participated in the study. Instrumentation included a 20-item questionnaire. The analysis of the data revealed that the majority of learners had a positive attitude towards the application of CALL in language classes. Moreover, independent samples t-tests indicated that male participants had a significantly more positive attitude compared with that of the female participants. Finally, the results obtained through ANOVA revealed that the youngest age group had a significantly more positive attitude toward the use of technology in language classes compared to the other age groups.

Keywords: EFL learners, Iranian learners, CALL, language learning

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Authors: Rihab Hentati, Younes Boujelbene

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Nowadays we realize more and more than the value of a company is not only a function of its means of production but depends essentially on the managerial aptitude and orientation to implement the material and human means for generating profitability. Indeed, a productive R&D activity, a good strategy, and innovation are originally supplementary benefits that increase the value of the business. Is this ‘value-added’ closely linked to innovation? The purpose of our research is to Meta-analyze the results of 56 empirical studies in order to explain the overall effect of innovation on performance of small and medium-sized enterprises. In order to justify the differences in the results, we look for the moderating factors that may affect the innovation-performance relationship. We find a positive and significant relationship between innovation and performance in small and medium-sized enterprises. The results also note a positive relationship between entrepreneurial orientation, research and development (R&D), and performance in SMEs. In addition, innovation has a strong impact on performance measured both with accounting and market index. The originality of the article is based on a rigorous synthesis, based on several statistical tools, of an important subject of research in finance.

Keywords: innovation, performance, entrepreneurial orientation, meta-analysis, moderator variables

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Authors: Afshan Liaquat

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Pakistan is a multicultural country, and people are divided across political and religious values. The major objective of this study is to investigate the pedagogical relevance of the poetry of Rumi and Blake for culturally diverse undergraduate classes in Pakistani universities in Lahore. The study was based on a survey research design. A closed-ended questionnaire was developed for data collection from 100 students purposively selected from two universities in Lahore. The findings of the study indicate that intercultural poetry with the theme of Love, written by poets like Rumi and Blake, needs to be taught at the undergraduate level. The study has implications for students, teachers, and genre-based syllabus designers associated with teaching English Literature in Pakistani universities.

Keywords: intercultural literature, globalization, spiritual love, teaching of cross-cultural literature

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Authors: Jonathan H. Westover, Jacque P. Westover, Maureen S. Andrade

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Though learning theories vary in complexity and usefulness, a thorough understanding of foundational learning theories is a necessity in today’s educational environment. Additionally, learning theories lead to approaches in instruction that can affect student motivation and learning. The combination of a learning theory and elements to enhance student motivation can create a learning context where the student can thrive in their educational pursuits. This paper will provide an overview of three main learning theories: (1) Behavioral Theory, (2) Cognitive Theory, and (3) Constructivist Theory and explore their connection to elements of student learning motivation. Finally, we apply these learning theories and elements of student motivation to the following two context: (1) The FastStart Program at the Community College of Denver, and (2) An Online Academic English Language Course. We discussed potential of the program and course to have success in increasing student success outcomes.

Keywords: learning theory, student motivation, inclusive pedagogy, developmental education

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Authors: Eric Chappel, Dimitry Dumont-Fillon, Hugo Musard, Harald van Lintel

Abstract:

A microfluidic radial diffuser typically comprises a hole in a membrane, a small gap and pillar centred with the hole. The fluid is forced to flow radially in this gap between the membrane and the pillar. Such diffusers are notably used to form flow control valves, wherein several holes are machined into a flexible membrane progressively deflecting against pillars as the pressure increases. The fluidic modelling of such diffuser is made difficult by the presence of a transition region between the hole and the diffuser itself. An experimental investigation has been conducted using SOI wafers to form membranes with only one centred hole and Pyrex wafers for the substrate and pillars, both wafers being anodically bonded after alignment. A simple fluidic model accounting for the specific geometry of the diffuser is proposed and compared to experimental results. A good match is obtained, for Reynolds number in the range 0.5 to 35 using the analytical formula of a radial diffuser in the laminar regime with an effective inner radius that is 40% smaller than the real radius, in order to simulate correctly the flow constriction at the entrance of the diffuser.

Keywords: radial diffuser, flow control valve, numerical modelling, drug delivery

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