Search results for: English for accounting

Authors: Nagasamy Venkatesh Dhandapani, Amged Awad El-Gied

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Cefixime, a BCS class II drug, is insoluble in water but freely soluble in acetone and in alcohol. The aqueous solubility of cefixime in water is poor and exhibits exceptionally slow and intrinsic dissolution rate. In the present study, cefixime and β-Cyclodextrin (β-CD) solid dispersions were prepared with a view to study the effect and influence of β-CD on the solubility and dissolution rate of this poorly aqueous soluble drug. Phase solubility profile revealed that the solubility of cefixime was increased in the presence of β-CD and was classified as A_L-type. Effect of variable, such as drug:carrier ratio, was studied. Physical characterization of the solid dispersion was characterized by Fourier transform infrared spectroscopy (FT-IR) and Differential scanning calorimetry (DSC). These studies revealed that a distinct loss of drug crystallinity in the solid molecular dispersions is ostensibly accounting for enhancement of dissolution rate in distilled water. The drug release from the prepared solid dispersion exhibited a first order kinetics. Solid dispersions of cefixime showed a 6.77 times fold increase in dissolution rate over the pure drug.

Keywords: β-cyclodextrin, cefixime, dissolution, Kneading method, solid dispersions, release kinetics

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Authors: Guofang Zeng, Anisa Cheung

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Teacher emotions are vitally important for the classroom environment and students’ language attainment; however, studies concerning foreign language teaching anxiety (FLTA) remain scarce. This study examined FLTA by administering questionnaires to 235 in-service teachers to investigate the impacts of educational stages and teaching experience on FLTA. The statistical results show that secondary school teachers exhibit significantly higher levels of FLTA than their primary counterparts, especially in “lack of student interest” and “fear of negative evaluation”. Novice teachers are significantly more anxious than experienced teachers in the dimension of ‘teaching inexperience’, while no other differences are shown in other aspects. No interaction effects are found between the two variables. Pedagogical implications for understanding FLTA in different educational and experiential stages and corresponding anxiety-reducing strategies are discussed.

Keywords: foreign language teaching anxiety, in-service teachers, novice and experienced teachers, primary and secondary school

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Authors: Shunichiro Morishita

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This study examines the factors for attracting foreign guests in the Japanese lodging industry and discusses some measures taken for accepting foreign guests. It reviews three different accommodation providers acclaimed highly by foreign guests, Yamashiroya, Sawanoya and Fuji-Hakone Guest House, and identifies their characteristics. The common points for attracting foreign guests were: 1) making the best use of the old facilities, 2) multilingual signs, guidance and websites, 3) necessary and sufficient communication in English, 4) events and opportunities to experience Japanese culture, 5) omotenashi, warm and homely Japanese hospitality. These findings indicate that foreign guests’ dissatisfaction level can be decreased through internationalization utilizing ICT and by offering multilingual support. On the other hand, their satisfaction level can be increased by encouraging interaction with other guests and local Japanese people, providing events and opportunities to experience Japanese culture and omotenashi, home-style Japanese hospitality.

Keywords: hospitality management, foreign guests, Japanese lodging industry, Omotenashi

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Authors: Zhengrong Wu, Haibo Yang

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In the context of escalating global climate change and environmental degradation, the complexity and frequency of natural disasters are continually increasing. Confronted with an abundance of information regarding natural disasters, traditional knowledge graph construction methods, which heavily rely on grammatical rules and prior knowledge, demonstrate suboptimal performance in processing complex, multi-source disaster information. This study, drawing upon past natural disaster reports, disaster-related literature in both English and Chinese, and data from various disaster monitoring stations, constructs question-answer templates based on large language models. Utilizing the P-Tune method, the ChatGLM2-6B model is fine-tuned, leading to the development of a disaster knowledge graph based on large language models. This serves as a knowledge database support for disaster emergency response.

Keywords: large language model, knowledge graph, disaster, deep learning

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Authors: Jodie Stevenson, Lisa-Marie Emerson, Abigail Millings

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Mindfulness has been conceptualized as a dispositional trait, which is different across individuals. Previous research has independently identified both adult attachment orientations and emotion regulation abilities as correlates of dispositional mindfulness. Research has also presented a two-factor model of the relationship between these three constructs. The present study aimed to further develop this model and investigated theses relationships in a sample of 186 participants. Participants completed the Five Factor Mindfulness Questionnaire Short Form (FFMQ-SF), the Experiences in Close Relationships Scale for global attachment (ECR), the Emotion Regulation Questionnaire (ERC), and the Adult Disorganized Attachment scale (ADA). Exploratory factor analysis revealed a 3-factor solution accounting for 59% of the variance across scores on these measures. The first factor accounted for 32% of the variance and loaded highly on attachment and mindfulness subscales. The second factor accounted for 15% of the variance with strong loadings on emotion regulation subscales. The third factor accounted for 12% of the variance with strong loadings on disorganized attachment, and the mindfulness observes subscale. The results further confirm the relationship between attachment, mindfulness, and emotion regulation along with the unique addition of disorganized attachment. The extracted factors will then be used to predict well-being outcomes for an undergraduate student population.

Keywords: adult attachment, emotion regulation, mindfulness, well-being

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Authors: Serge Lacroix

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The proposed study looks at the psychoeducational assessment of bilingual students, in English and French in this case. It will be the opportunity to look at language of assessment and specifically how certain tests can be administered in one language and others in another language. It is also a look into the questioning of the validity of the test scores that are obtained as well as the quality and generalizability of the conclusions that can be drawn. Bilingualism and multiculturalism, although in constant expansion, is not considered in norms development and remains a poorly understood factor when it is at play in the context of a psychoeducational assessment. Student placement, diagnoses, accurate measures of intelligence and achievement are all impacted by the quality of the assessment procedure. The same is true for questionnaires administered to parents and self-reports completed by bilingual students who, more often than not, are assessed in a language that is not their primary one or are compared to monolinguals not dealing with the same challenges or the same skills. Results show that students, when offered to work in a bilingual fashion, chooses to do so in a significant proportion. Recommendations will be offered to support educators aiming at expanding their skills when confronted with multilingual students in an assessment context.

Keywords: psychoeducational assessment, bilingualism, multiculturalism, intelligence, achievement

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Authors: Budur Alsulami

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One of the aims of the recently implemented Saudi Arabia Vision 2030 strategy is focused on strengthening education, entertainment, and tourism to attract international visitors to the country. To promote and increase the tourism sector, tourism translation can serve the tourism industry by translating various materials that promote the country’s tourism such as brochures, catalogues, and websites. In order to achieve the goal of enhancing tourism in Saudi Arabia, promotional texts related to tourism and Saudi culture will need to be translated into English and addressed to non-Arabic-speaking potential tourists. This research aims to measure student readiness to be professional translators who can introduce and promote Saudi Arabia to non-Arabic-speaking tourists. The study will also evaluate students' abilities to promote and convey Saudi culture to non-Arabic tourists by translating tourism texts. Translating tourism materials demands considerable effort and specific translation skills to capture tourists' interest and encourage visits. Numerous scholars have explored challenges in translating tourism promotional materials, focusing on translation methods, cultural issues, course design, and necessary knowledge for tourism translation. Based on these insights, experts recommend that translators prioritize audience expectations, cultural appropriateness, and linguistic conventions while revising course syllabi to include practical skills. This research aims to assess students' readiness to become professional translators aligned with Vision 2030 tourism goals. To accomplish this, in the first stage of the project, twenty students from two Saudi Arabian Universities who have completed at least two years of Translation Studies were invited to translate two tourism texts of 300 words each. These tourism texts contain information about famous tourist sights and traditional food in Saudi Arabia and contained cultural terms and heritage information. The students then completed a questionnaire about the challenges of the text and the process of their translation, and then participated in a semi-structured interview. In the second stage of the project, the students’ translations will be evaluated by a qualified National Accreditation Authority of Translators and Interpreters (NAATI) examiner applying the NAATI rubrics. Finally, these translations will be read and assessed by fifteen to twenty native and near-native readers of English, who will evaluate the quality of the translations based on their understanding and perception of these texts. Results analysed to date suggest that a number of student translators faced challenges such as choosing a suitable translation method, omitting some key terms or words during the translation process, and managing their time, all of which may indicate a lack of practice in translating texts of this nature and lack of awareness regarding translation strategies most suitable for the genre.

Keywords: Saudi Arabia Vision 2030, translation, tourism, reader reception, culture, heritage, translator training/competencies

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Authors: Asmaa Baghli

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Self-acceptance is one of the most pertinent notions that attracted the attention of many scholars. These latters believed that the sense of self-acceptance for people contributes in the emergence of their self-esteem and helps to improve their efficacy level. Simply defined, self-acceptance stands for the ability of the person to admire and accept herself and her potentials. This fact is believed to participate in the personal image creation depending on the qualities and features possessed. Hitherto, the following paper aims, first, to provide a brief and concise definition of self-acceptance, self-esteem and self-efficacy. It tries to explain the correlation between the three concepts along with its linkage to language teaching. Then, it examines teachers’ acceptance level and its influence on their classroom actions. For that purpose, the main methodology undertaken is the mixed method. That means the combination between both quantitative and qualitative research methods. The prime tools selected are a questionnaire and self-acceptance test for teachers. Finally, it suggests some techniques for developing teachers’ self-acceptance.

Keywords: competence, development, efficacy, Self-acceptance, self-esteem, teachers

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Authors: Joseph Mouallem, Seyed Reza Amini Niaki, Norman Chavez-Cussy, Christian Costa Milioli, Fernando Eduardo Milioli

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Sub-grid closures for filtered two-fluid models (fTFM) useful in large scale simulations (LSS) of riser flows can be derived from highly resolved simulations (HRS) with microscopic two-fluid modeling (mTFM). Accurate sub-grid closures require accurate mTFM formulations as well as accurate correlation of relevant filtered parameters to suitable independent variables. This article deals with both of those issues. The accuracy of mTFM is touched by assessing the impact of gas sub-grid turbulence over HRS filtered predictions. A gas turbulence alike effect is artificially inserted by means of a stochastic forcing procedure implemented in the physical space over the momentum conservation equation of the gas phase. The correlation issue is touched by introducing a three-filtered variable correlation analysis (three-marker analysis) performed under a variety of different macro-scale conditions typical or risers. While the more elaborated correlation procedure clearly improved accuracy, accounting for gas sub-grid turbulence had no significant impact over predictions.

Keywords: fluidization, gas-particle flow, two-fluid model, sub-grid models, filtered closures

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Authors: Thassanant Unnanantn, Suttipong Boonphadung

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This research study aimed to survey and analyze the attitudes of pre-service teachers’ the analytical thinking development based on Miller’s Model. The informants of this study were 22 third year teacher students majoring in Thai. The course where the instruction was conducted was English for Academic Purposes in Thai Language 2. The instrument of this research was an open-ended questionnaire with two dimensions of questions: academic and satisfaction dimensions. The investigation revealed the positive attitudes. In the academic dimension, the majority of 12 (54.54%), the highest percentage, reflected that the method of teaching analytical thinking and language simultaneously was their new knowledge and the similar percentage also belonged to text cohesion in writing. For the satisfaction, the highest frequency count was from 17 of them (77.27%) and this majority favored the openness or friendliness of the teacher.

Keywords: analytical thinking development, Miller’s Model, attitudes, pre-service teachers

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Authors: Yahya Ibrahim Harande

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The purpose of this study was to identify the journals that published articles on malaria disease in Africa and to determine the core of productive journals from the identified journals. The data for the study were culled out from African Index Medicus (AIM) database. A total of 529 articles was gathered from 115 journal titles from 1979-2011. In order to obtain the core of productive journals, Bradford`s law was applied to the collected data. Five journal titles were identified and determined as core journals. The data used for the study was analyzed and that, the subject matter used, Malaria was in conformity with the Bradford`s law. On the aspect dispersion of the literature, English was found to be the dominant language of the journals. (80.9%) followed by French (16.5%). Followed by Portuguese (1.7%) and German (0.9%). Recommendation is hereby proposed for the medical libraries to acquire these five journals that constitute the core in malaria literature for the use of their clients. It could also help in streamlining their acquision and selection exercises. More researches in the subject area using Bibliometrics approaches are hereby recommended.

Keywords: productive journals, malaria disease literature, Bradford`s law, core journals, African scholars

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Authors: N. S. Achour, M. Hamdaoui, S. Ben Nasrallah, A. Perwuelz

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The main idea of this work is to investigate the effect of knitted fabrics characteristics on moisture management properties. Wetting and transport properties of single jersey, Rib 1&1 and English Rib fabrics made out of cotton and blended Cotton/Polyester yarns were studied. The dynamic water sorption of fabrics was investigated under same isothermal and terrestrial conditions at 20±2°C-65±2% by using the Moisture Management Tester (MMT) which can be used to quantitatively measure liquid moisture transfer in one step in a fabric in multi directions: Absorption rate, moisture absorbing time of the fabric's inner and outer surfaces, one-way transportation capability, the spreading/drying rate, the speed of liquid moisture spreading on fabric's inner and outer surfaces are measured, recorded and discussed. The results show that fabric’s composition and knit’s structure have a significant influence on those phenomena.

Keywords: knitted fabrics characteristics, moisture management properties, multi directions, the moisture management tester

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Authors: María Molinos-Senante, Giulia Romano

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This paper aims at investigating the effect of ownership in the efficiency assessment of municipal solid waste management. In doing so, the Data Envelopment Analysis meta-frontier approach integrating unsorted waste as undesirable output was applied. Three different clusters of municipalities have been created on the basis of the ownership type of municipal waste operators. In the second stage of analysis, the paper investigates factors affecting efficiency, in order to provide an outlook of levers to be used by policy and decision makers to improve efficiency, taking into account different management models in force. Results show that public waste management firms have better performance than mixed and private ones since their efficiency scores are significantly larger. Moreover, it has been demonstrated that the efficiency of waste management firms is statistically influenced by the age of population, population served, municipal size, population density and tourism rate. It evidences the importance of economies of scale on the cost efficiency of waste management. This issue is relevant for policymakers to define and implement policies aimed to improve the long-term sustainability of waste management in municipalities.

Keywords: data envelopment analysis, efficiency, municipal solid waste, ownership, undesirable output

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Authors: Carla Michelle Gastelum Knight

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In an era where teacher educators and student teachers have almost unrestricted access to all kinds of sources through the internet, a research project carried out with a group of student-teachers has revealed how self-made videos are an exciting new way to motivate and engage students. The project was carried out at Universidad de Sonora, a public university in Northern Mexico, where 39 students of the Bachelor in Arts in English Language Teaching (B.A. in ELT) programme participated creating their own videos. In the process, they worked collaboratively, they exploited their creativity, they were highly motivated and showed more interest in the subject. The videos were shared in a private YouTube channel where students had the opportunity to review their peers’ work and where videos are available at any time for later viewing. This experience has led course instructor to face the challenge of planning and designing meaningful tasks that can and to find ways of exploiting the use of these resources for learning and training purposes.

Keywords: self-made materials, student-teachers, teacher education programme, teacher training

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Authors: Antoniette Belle R. Bontuyan

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The aim of the study was to determine the levels of performance in Composition Writing of English 122: Writing in the Discipline of the Associate in Hospitality Management Freshman Students in relation to their reading and writing experiences at the Cebu Technological University Tuburan Campus, Academic Year 2009-2010 as basis for a proposed skill exercises. Specifically, this research answers the following questions: Firstly, based on the students’ written compositions, what the students’ levels of performance in the following are: Composition Topic with subcomponents of Topic Development, Organizational or Logical Conclusions, Accurate, Relevant Evidence or Detail, Voice/Tone/Style, and the Composition Conventions with subcomponents of Structure, Grammar and Usage, Spelling, Capitalization, Punctuation. Secondly, what the students’ extents of experiences in view of Writing and Reading Experiences are.

Keywords: COMPOSITION WRITING

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Authors: Kristine D. de Leon, Junifer A. Abatayo, Jose Cristina M. Pariña

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The current study is a comparative analysis of the use of shell nouns as a cohesive device (CD) in an English for Second Language (ESL) setting in order to identify their use and relationship in the quality of second language (L2) writing. As these nouns were established to anticipate the meaning within, across or outside the text, their use has fascinated writing researchers. The corpus of the study included published articles from reputable journals and graduate students’ papers in order to analyze the frequency of shell nouns using “highly prevalent” nouns in the academic community, to identify the different lexicogrammatical patterns where these nouns occur and to the functions connected with these patterns. The result of the study implies that published authors used more shell nouns in their paper than graduate students. However, the functions of the different lexicogrammatical patterns for the frequently occurring shell nouns are somewhat similar. These results could help students in enhancing the cohesion of their text and in comprehending it.

Keywords: anaphoric, cataphoric, lexico-grammatical, shell nouns

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Authors: Diwei Lin, Amanda Jh. Tan

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We present a very rare case of de novo large cell neuroendocrine carcinoma of the prostate (LCNEC) in an 84-year-old male on a background of high-grade, muscle-invasive transitional cell carcinoma of the bladder. While NE tumours account for 1% to 5% of all cases of prostate cancer and scattered NE cells can be found in 10% to 100% of prostate adenocarcinomas, pure LCNEC of the prostate is extremely rare. Most LCNEC of the prostate is thought to originate by clonal progression under the selection pressure of therapy and refractory to long-term hormonal treatment for adenocarcinoma of the prostate. De novo LCNEC is only described in case reports and is thought to develop via direct malignant transformation. Limited data in the English literature makes it difficult to accurately predict the prognosis of LCNEC of the prostate. However, current evidence suggesting that increasing NE differentiation in prostate adenocarcinoma is associated with a higher stage, high-grade disease, and a worse prognosis.

Keywords: large cell neuroendocrine cancer, prostate cancer, refractory cancer, medical and health sciences

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Authors: Nora El-Bilawia

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This paper discovers the challenges and/or opportunities to implementing multiple intelligence (MI) practices in English as foreign language (EFL) classrooms at Egyptian public schools as part of the government’s educational reform plan. It is found that Egyptian EFL teachers value the use of MI’s ways of teaching as means for active and higher order thinking. However, teachers believed they were underprivileged, as the government did not provide appropriate trainings, tools, or means to integrate MI in their daily lessons. They also conferred challenges they face due to some Egyptian schooling cultural practices. At the end of this chapter, a proposed need for a paradigm shift in the schooling culture in Egypt to implement practical changes in schools to promote hope in education such as the use of MI teaching tools. This study promotes cross-cultural understanding of educational opportunities and efforts for equal learning outcomes around the globe.

Keywords: professional development, schooling culture, acculturation, equitable education

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Authors: A. Falenski, A. Kaesbohrer, M. Filter

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Introduction: Risk assessments can be performed in various ways and in different degrees of complexity. In order to assess risks associated with imported foods additional information needs to be taken into account compared to a risk assessment on regional products. The present review is an overview on currently available best practise approaches and data sources used for food import risk assessments (IRAs). Methods: A literature review has been performed. PubMed was searched for articles about food IRAs published in the years 2004 to 2014 (English and German texts only, search string “(English [la] OR German [la]) (2004:2014 [dp]) import [ti] risk”). Titles and abstracts were screened for import risks in the context of IRAs. The finally selected publications were analysed according to a predefined questionnaire extracting the following information: risk assessment guidelines followed, modelling methods used, data and software applied, existence of an analysis of uncertainty and variability. IRAs cited in these publications were also included in the analysis. Results: The PubMed search resulted in 49 publications, 17 of which contained information about import risks and risk assessments. Within these 19 cross references were identified to be of interest for the present study. These included original articles, reviews and guidelines. At least one of the guidelines of the World Organisation for Animal Health (OIE) and the Codex Alimentarius Commission were referenced in any of the IRAs, either for import of animals or for imports concerning foods, respectively. Interestingly, also a combination of both was used to assess the risk associated with the import of live animals serving as the source of food. Methods ranged from full quantitative IRAs using probabilistic models and dose-response models to qualitative IRA in which decision trees or severity tables were set up using parameter estimations based on expert opinions. Calculations were done using @Risk, R or Excel. Most heterogeneous was the type of data used, ranging from general information on imported goods (food, live animals) to pathogen prevalence in the country of origin. These data were either publicly available in databases or lists (e.g., OIE WAHID and Handystatus II, FAOSTAT, Eurostat, TRACES), accessible on a national level (e.g., herd information) or only open to a small group of people (flight passenger import data at national airport customs office). In the IRAs, an uncertainty analysis has been mentioned in some cases, but calculations have been performed only in a few cases. Conclusion: The current state-of-the-art in the assessment of risks of imported foods is characterized by a great heterogeneity in relation to general methodology and data used. Often information is gathered on a case-by-case basis and reformatted by hand in order to perform the IRA. This analysis therefore illustrates the need for a flexible, modular framework supporting the connection of existing data sources with data analysis and modelling tools. Such an infrastructure could pave the way to IRA workflows applicable ad-hoc, e.g. in case of a crisis situation.

Keywords: import risk assessment, review, tools, food import

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Authors: Babak Safaei, A. M. Fattahi

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In the present study we have investigated axial buckling characteristics of nanocomposite beams reinforced by single-walled carbon nanotubes (SWCNTs). Various types of beam theories including Euler-Bernoulli beam theory, Timoshenko beam theory and Reddy beam theory were used to analyze the buckling behavior of carbon nanotube-reinforced composite beams. Generalized differential quadrature (GDQ) method was utilized to discretize the governing differential equations along with four commonly used boundary conditions. The material properties of the nanocomposite beams were obtained using molecular dynamic (MD) simulation corresponding to both short-(10,10) SWCNT and long-(10,10) SWCNT composites which were embedded by amorphous polyethylene matrix. Then the results obtained directly from MD simulations were matched with those calculated by the mixture rule to extract appropriate values of carbon nanotube efficiency parameters accounting for the scale-dependent material properties. The selected numerical results were presented to indicate the influences of nanotube volume fractions and end supports on the critical axial buckling loads of nanocomposite beams relevant to long- and short-nanotube composites.

Keywords: nanocomposites, molecular dynamics simulation, axial buckling, generalized differential quadrature (GDQ)

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Authors: Ahmed Tawfik, Fausto Giunchiglia, Vincenzo Maltese

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Ontologies provide a common understanding of a specific domain of interest that can be communicated between people and used as background knowledge for automated reasoning in a wide range of applications. In this paper we address the design of multilingual ontologies following well-defined knowledge engineering methodologies with the support of novel collaborative development approaches. In particular, we present a collaborative platform which allows ontologies to be developed incrementally in multiple languages. This is made possible via an appropriate mapping between language independent concepts and one lexicalization per language (or a lexical gap in case such lexicalization does not exist). The collaborative platform has been designed to support the development of the Universal Knowledge Core, a multilingual ontology currently in English, Italian, Chinese, Mongolian, Hindi, and Bangladeshi. Its design follows a workflow-based development methodology that models resources as a set of collaborative objects and assigns customizable workflows to build and maintain each collaborative object in a community driven manner, with extensive support of modern web 2.0 social and collaborative features.

Keywords: knowledge diversity, knowledge representation, ontology, development

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Authors: Mark E. Lokanan, Liz Lee

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This paper aims to examine the role of accountants as gatekeepers in anti-money laundering compliance in real estate transactions. The paper seeks to answer questions on ways in which accountants are involved in real estate transactions and mandatory compliance with regulatory authorities in Canada. The data for the study came from semi-structured interviews with accountants, lawyers, and government officials. Preliminary results reveal that there is a conflict between accountants’ obligation to disclose and loyalty to their clients. Accountants often do not see why they are obligated to disclose their clients' information to government agencies. The importance of the client in terms of the amount of revenue contributed to the accounting firm also plays a significant role in accountants' reporting decision-making process. Although the involvement of accountants in real estate purchase and sale transactions is limited to lawyers or notaries, they are often involved in designing financing schemes, which may involve money laundering activities. The paper is of wider public policy interests to both accountants and regulators. It is hard not to see Chartered Professional Accountant (CPA) Canada and government regulators using the findings to better understand the decision-making processes of accountants in their reporting practices to regulatory authorities.

Keywords: money laundering, real estate, disclosure, legislation, compliance

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Authors: Karlygash Adamova

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This article is focused on the KazTest as one of the most important high-stakes tests and the key tool in Kazakh language assessment. The research will also include the brief introduction to the language policy in Kazakhstan. Particularly, it is going to be changed significantly and turn from bilingualism (Kazakh, Russian) to multilingual policy (three languages - Kazakh, Russian, English). Therefore, the current status of the abovementioned languages will be described. Due to the various educational reforms in the country, the language evaluation system should also be improved and moderated. The research will present the most significant test of Kazakhstan – the KazTest, which is aimed to evaluate the Kazakh language proficiency. Assessment is an ongoing process that encompasses a wide area of knowledge upon the productive performance of the learners. Test is widely defined as a standardized or standard method of research, testing, diagnostics, verification, etc. The two most important characteristics of any test, as the main element of the assessment - validity and reliability - will also be described in this paper. Therefore, the preparation and design of the test, which is assumed to be an indicator of knowledge, and it is highly important to take into account all these properties.

Keywords: multilingualism, language assessment, testing, language policy

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Authors: Kaoru Tomita

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This study explores how visual information helps us to learn foreign language pronunciation. Visual assistance and its effect for learning foreign language have been discussed widely. For example, simplified illustrations in textbooks are used for telling learners which part of the articulation organs are used for pronouncing sounds. Vowels are put into a chart that depicts a vowel space. Consonants are put into a table that contains two axes of place and manner of articulation. When comparing a still picture and a moving picture for visualizing learners’ pronunciation, it becomes clear that the former works better than the latter. The visualization of vowels was applied to class activities in which native and non-native speakers’ English was compared and the learners’ feedback was collected: the positions of six vowels did not scatter as much as they were expected to do. Specifically, two vowels were not discriminated and were arranged very close in the vowel space. It was surprising for the author to find that learners liked analyzing their own pronunciation by linking formant ones and twos on a sheet of paper with a pencil. Even a simple method works well if it leads learners to think about their pronunciation analytically.

Keywords: feedback, pronunciation, visualization, vowel

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Authors: Majed Al-Quran

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Language arts, as a domain of learning, principally covers the study of literature and the arts of reading and writing. These three areas deal with the art of conceptualizing and representing in language how people live and might live their lives. And all three are significantly concerned with gaining command of language and expression. Of course, there is no command of language separate from the command of thought. The paper addresses how EFL learners can develop insight and sense into what can be earned from literature and a sense of putting experiences into words. It further shows how critical thinking-based instruction helps students develop command of their own ideas, which consequently requires command over the words in which they express them. Critical thinking stipulates that in words and ideas, there is the power to create systems of beliefs and multiple conceptions of life. Remodeling language lessons aim at overcoming the challenge of stimulating learners to cultivate a new and different conception of language skills, including those of reading and writing.

Keywords: language arts, remodeling, critical thinking, pedagogy

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Authors: Zuhaina Zakaria, Noraliza Hamzah, Siti Halijjah Shariff, Noor Aizah Abdul Karim

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The residential sector in Malaysia has become the single largest energy sector accounting for 21% of the entire energy usage of the country. In the past 10 years, a number of energy efficiency initiatives in the residential sector had been undertaken by the government including. However, there is no clear evidence that the total residential energy consumption has been reduced substantially via these strategies. Household electrical appliances such as air conditioners, refrigerators, lighting and televisions are used depending on the consumers’ activities. The behavior of household occupants played an important role in energy consumption and influenced the operation of the physical devices. Therefore, in order to ensure success in energy efficiency program, it requires not only the technological aspect but also the consumers’ behaviors component. This paper focuses on the challenges and opportunities in modelling residential consumer behavior in Malaysia. A field survey to residential consumers was carried out and responses from the survey were analyzed to determine the consumers’ level of knowledge and awareness on energy efficiency. The analyses will be used in determining a right framework to explain household energy use intentions and behavior. These findings will be beneficial to power utility company and energy regulator in addressing energy efficiency related issues.

Keywords: consumer behavior theories, energy efficiency, household occupants, residential consumer

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Authors: Joshua Chew, Vesa Cheng, David Thomson

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Background: Hereditary angioedema (HAE) or C1 esterase deficiency is a relatively rare entity that has a potential for significant anesthetic complications. Methods: A literature review was performed of published cases of surgery in patients with HAE. Results were limited to English language only and cases were examined for management strategies and successful prevention of acute attacks. Results: The literature revealed the successful use of C1 esterase inhibitors as the most common agent in surgical prophylaxis therapy. Other therapeutic targets described included kallikrein inhibitors and bradykinin B2 receptor antagonists. Conclusions: Therapeutic targets that exist for the management of acute attacks in HAE have been successfully employed in the setting of surgery. The data is currently limited and could not be used as a firm evidence base, but the limited outcomes seen are positive and reassuring for the prospective anesthetic management of this potentially fatal condition.

Keywords: anesthesia, C1 esterase deficiency, hereditary angioedema, surgical prophylaxis

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Authors: Shehu Usman Hassan

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Published accounting information in financial statements are required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. This paper investigates firm attributes from perspective of structure, monitoring, performance elements of listed deposit money banks in Nigeria. The study adopted correlational research design with balanced panel data of 14 banks as sample of the study using multiple regression as a tool of analysis. The result reveals that firms attributes (leverage, profitability, liquidity, bank size and bank growth) has as significant influence on earnings quality of listed deposit money banks in Nigeria after the adoption of IFRS, while the pre period shows that the selected firm attributes has no significant impact on earnings quality. It is therefore concluded that the adoption of IFRS is right and timely.

Keywords: earnings quality, firm attributes, listed deposit money bank, Nigeria

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Authors: F. L. Bernardo, R. A. S. Zacarias

Abstract:

The ways to translate are manifold since textual genres undergoing translations are diverse. In this essay, our goal is to give special attention to the literary genre and to the online translation tool Google Translate (GT), widely used either by nonprofessionals or by scholars, in order to show evidence of the indispensability of human wit in a good translation. Our study has its basis on a literary review of prominent authors, with emphasis on translation categories. Also highlighting the issue of polysemous literary translation, we aim to shed light on the translator’s craft and the fallible nature of online translation. To better illustrate these principles, the methodology consisted on performing a comparative analysis involving the original text Moll Flanders by Daniel Defoe in English to its online translation given by GT and to a translation into Brazilian Portuguese performed by a human. We proceeded to identifying and analyzing the degrees of textual equivalence according to the following categories: volume, levels and order. The results have attested the unsuitability in a translation done by a computer connected to the World Wide Web.

Keywords: Google Translator, human translation, literary translation, Moll Flanders

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Authors: Fayaz Moosavi, Saeid Moradyfard

Abstract:

One of the methods in avoiding management fraud and increasing the quality of financial information, is the notification of qualitative features of financial information, including conservatism characteristic. Although taking a conservatism approach, while boosting the quality of financial information, is able to reduce the informational risk and the cost of capital stock of commercial department, by presenting an improper image about the situation of the commercial department, raises the risk of failure in returning the main and capital interest, and consequently the cost of capital of the commercial department. In order to know if conservatism finally leads to the increase or decrease of the cost of capital or does not have any influence on it, information regarding accepted companies in Tehran stock exchange is utilized by application of pooling method from 2007 to 2012 and it included 124 companies. The results of the study revealed that there is an opposite and meaningful relationship between conditional conservatism and the cost of capital of the company. In other words, if bad and unsuitable news and signs are reflected sooner than good news in accounting profit, the cost of capital of the company increases. In addition, there is a positive and meaningful relationship between the cost of capital and lack of information asymmetry.

Keywords: conditional conservatism, lack of information asymmetry, the cost of capital, stock exchange

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