Search results for: quantitative finance
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3950

Search results for: quantitative finance

2300 The Career Success for Female Managers: A Case Study of The Primary Education Department, Thailand

Authors: Nipon Sasithornsaowapa

Abstract:

The purposes of this research was to study the female management career success of the primary education department of Thailand. The independent variable was human capital which included three factors: family status, personality, and knowledge-skill-experience, while the important dependent variable was the career success. The population of this study included 2,179 female management officials in the department of primary education. A total of 400 female managers were interviewed and utilized as a sample group. A questionnaire was developed and used as a main tool for collecting data. Content analysis was performed to get the quantitative data. Descriptive statistics in this research was done by SPSS program. The findings revealed that family and personality factors had a high influence on the human capital and, in turn, influenced the career success of female managers. On the other hand, knowledge-skill-experience had an insignificant influence to the human capital and the female career success. In addition, the findings from the in-depth interview revealed that the majority of respondents defined career success as the satisfaction in job duties, not money and position.

Keywords: career, female managers, primary education

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2299 Suicide Risk Assessment of UM Tagum College Students: Basis for Intervention Program

Authors: Ezri Coda, Kris Justine Miparanum, Relvin Jay Sale

Abstract:

The study dealt on suicide risk level of college students in UM Tagum College. The primary goal of the study was to assess the level of suicide risk among students at the UM Tagum College in terms of perceived burdensomeness, low belongingness/social alienation and acquired ability to enact lethal self-injury utilizing quantitative non- experimental study with 380 students in UM Tagum College as respondents of the study. Mean was the statistical tools used for the data treatment. Moreover, the study aims to determine the mean of the level of the suicide risk assessment in terms of program, type of student, age, year level, civil status and gender, and lastly, to design an intervention program for those identified students with high suicide risk. Results showed a low level of suicide risk in terms of perceived burdensomeness, low belongingness/social alienation and acquired ability to enact lethal self-injury.

Keywords: suicide risk, perceived burdensomeness, low belongingness/social alienation, acquired ability to enact lethal self-injury, UM Tagum College, Philippines

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2298 Waste Identification Diagrams Effectiveness: A Case Study in the Manaus Industrial Pole

Authors: José Dinis-Carvalho, Levi Guimarães, Celina Leão, Rui Sousa, Rosa Eliza Vieira, Larissa Thomaz, Kelliane Guerreiro

Abstract:

This research paper investigates the efficacy of waste identification diagrams (WIDs) as a tool for waste reduction and management within the Manaus Industrial Pole. The study focuses on assessing the practical application and effectiveness of WIDs in identifying, categorizing, and mitigating various forms of waste generated across industrial processes. Employing a mixed-methods approach, including a qualitative questionnaire applied to 5 companies and quantitative data analysis with SPSS statistical software, the research evaluates the implementation and impact of WIDs on waste reduction practices in select industries within the Manaus Industrial Pole. The findings contribute to understanding the utility of WIDs as a proactive strategy for waste management, offering insights into their potential for fostering sustainable practices and promoting environmental stewardship in industrial settings. The study also discusses challenges, best practices, and recommendations for optimizing the utilization of WIDs in industrial waste management, thereby addressing the broader implications for sustainable industrial development.

Keywords: waste identification diagram, value stream mapping, overall equipment effectiveness, lean manufacturing

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2297 The Development and Future of Hong Kong Typography

Authors: Amic G. Ho

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Language usage and typography in Hong Kong are unique, as can be seen clearly on the streets of the city. In contrast to many other parts of the world, where there is only one language, in Hong Kong many signs and billboards display two languages: Chinese and English. The language usage on signage, fonts and types used, and the designs in magazines and advertisements all demonstrate the unique features of Hong Kong typographic design, which reflect the multicultural nature of Hong Kong society. This study is the first step in investigating the nature and development of Hong Kong typography. The preliminary research explored how the historical development of Hong Kong is reflected in its unique typography. Following a review of historical development, a quantitative study was designed: Local Hong Kong participants were invited to provide input on what makes the Hong Kong typographic style unique. Their input was collected and analyzed. This provided us with information about the characteristic criteria and features of Hong Kong typography, as recognized by the local people. The most significant typographic designs in Hong Kong were then investigated and the influence of Chinese and other cultures on Hong Kong typography was assessed. The research results provide an indication to local designers on how they can strengthen local design outcomes and promote the values and culture of their mother town.

Keywords: typography, Hong Kong, historical developments, multiple cultures

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2296 The Power of Local People in Sustainable Tourism Management: A Case Study of Community Participation on Illuminated Boat Procession in Thailand

Authors: Prompassorn Chunhabunyatip

Abstract:

The objectives of this research were to study the factors affecting the participation of local people and the obstacles and recommendations towards local people’s participation in illuminated boat procession culture. The study looked at both qualitative, and quantitative data were collected by in-depth interview and analyzed by the descriptive approach. The 296 samplings were a local community who participated in constructing the illuminated boat in each community for 14 communities. The results of this study showed that the factor that encourages local people’s participation in illuminated both procession is the awareness of an importance of cultural uniqueness in the local. The problems and obstacles to the participation in illuminated boat procession include the resources for constructing illuminated both such as bamboos are run out of and price increasing, lack of proper cooperation between local people and government officers and conflict in interests between in local government office. So, the result of this study recommended that the government officers should be taken into account about community participation in the illuminated boat procession culture because without local people, the uniqueness culture of Nakhon Phanom Province would not exist and they would not reach the sustainable tourism goal.

Keywords: illuminated both culture, community participation, sustainable tourism management, Nakhon Phanom province

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2295 A quantitative Analysis of Impact of Potential Variables on the Energy Performance of Old and New Buildings in China

Authors: Yao Meng, Mahroo Eftekhari, Dennis Loveday

Abstract:

Currently, there are two types of heating systems in Chinese residential buildings, with respect to the controllability of the heating system, one is an old heating system without any possibility of controlling room temperature and another is a new heating system that provides temperature control of individual rooms. This paper is aiming to evaluate the impact of potential variables on the energy performance of old and new buildings respectively in China, and to explore how the use of individual room temperature control would change occupants’ heating behaviour and thermal comfort in Chinese residential buildings and its impact on the building energy performance. In the study, two types of residential buildings have been chosen, the new building install personal control on the heating system, together with ‘pay for what you use’ tariffs. The old building comprised uncontrolled heating with payment based on floor area. The studies were carried out in each building, with a longitudinal monitoring of indoor air temperature, outdoor air temperature, window position. The occupants’ behaviour and thermal sensation were evaluated by questionnaires. Finally, use the simulated analytic method to identify the impact of influence variables on energy use for both types of buildings.

Keywords: residential buildings, China, design parameters, energy efficiency, simulation analytics method

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2294 VIAN-DH: Computational Multimodal Conversation Analysis Software and Infrastructure

Authors: Teodora Vukovic, Christoph Hottiger, Noah Bubenhofer

Abstract:

The development of VIAN-DH aims at bridging two linguistic approaches: conversation analysis/interactional linguistics (IL), so far a dominantly qualitative field, and computational/corpus linguistics and its quantitative and automated methods. Contemporary IL investigates the systematic organization of conversations and interactions composed of speech, gaze, gestures, and body positioning, among others. These highly integrated multimodal behaviour is analysed based on video data aimed at uncovering so called “multimodal gestalts”, patterns of linguistic and embodied conduct that reoccur in specific sequential positions employed for specific purposes. Multimodal analyses (and other disciplines using videos) are so far dependent on time and resource intensive processes of manual transcription of each component from video materials. Automating these tasks requires advanced programming skills, which is often not in the scope of IL. Moreover, the use of different tools makes the integration and analysis of different formats challenging. Consequently, IL research often deals with relatively small samples of annotated data which are suitable for qualitative analysis but not enough for making generalized empirical claims derived quantitatively. VIAN-DH aims to create a workspace where many annotation layers required for the multimodal analysis of videos can be created, processed, and correlated in one platform. VIAN-DH will provide a graphical interface that operates state-of-the-art tools for automating parts of the data processing. The integration of tools that already exist in computational linguistics and computer vision, facilitates data processing for researchers lacking programming skills, speeds up the overall research process, and enables the processing of large amounts of data. The main features to be introduced are automatic speech recognition for the transcription of language, automatic image recognition for extraction of gestures and other visual cues, as well as grammatical annotation for adding morphological and syntactic information to the verbal content. In the ongoing instance of VIAN-DH, we focus on gesture extraction (pointing gestures, in particular), making use of existing models created for sign language and adapting them for this specific purpose. In order to view and search the data, VIAN-DH will provide a unified format and enable the import of the main existing formats of annotated video data and the export to other formats used in the field, while integrating different data source formats in a way that they can be combined in research. VIAN-DH will adapt querying methods from corpus linguistics to enable parallel search of many annotation levels, combining token-level and chronological search for various types of data. VIAN-DH strives to bring crucial and potentially revolutionary innovation to the field of IL, (that can also extend to other fields using video materials). It will allow the processing of large amounts of data automatically and, the implementation of quantitative analyses, combining it with the qualitative approach. It will facilitate the investigation of correlations between linguistic patterns (lexical or grammatical) with conversational aspects (turn-taking or gestures). Users will be able to automatically transcribe and annotate visual, spoken and grammatical information from videos, and to correlate those different levels and perform queries and analyses.

Keywords: multimodal analysis, corpus linguistics, computational linguistics, image recognition, speech recognition

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2293 Determinants for Transportation Services in Addis Ababa City

Authors: Yared Yitagesu Tilahun

Abstract:

Every nation, developed or developing, relies on transportation, but Addis Abeba City's transportation service is impacted by a number of variables. The current study's objectives are to determine the factors that influence transportation and gauge consumer satisfaction with such services in Addis Abeba. Customers and employees of Addis Ababa's transportation service authority would be the study's target group. 40 workers of the authority would be counted as part of the 310 000 clients that make up the population of the searcher service. Using a straightforward random selection technique, the researcher only chose 99 customers and 28 staff from this enormous group due to the considerable cost and time involved. Data gathering and analysis options included both quantitative and qualitative approaches. The results of this poll show that young people between the ages of 18 and 25 make up the majority of respondents (51.6%). The majority of employees and customers indicated that they are not satisfied with Addis Ababa's overall transportation system. The Addis Abeba Transportation Authority prioritizes client happiness by providing fair service. The company should have a system in place for managing time, resources, and people effectively. It should also provide employees the opportunity to contribute to client handling policies.

Keywords: customer satisfaction, transportation, services, determinants

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2292 Improving Decision Support for Organ Transplant

Authors: Ian McCulloh, Andrew Placona, Darren Stewart, Daniel Gause, Kevin Kiernan, Morgan Stuart, Christopher Zinner, Laura Cartwright

Abstract:

An estimated 22-25% of viable deceased donor kidneys are discarded every year in the US, while waitlisted candidates are dying every day. As many as 85% of transplanted organs are refused at least once for a patient that scored higher on the match list. There are hundreds of clinical variables involved in making a clinical transplant decision and there is rarely an ideal match. Decision makers exhibit an optimism bias where they may refuse an organ offer assuming a better match is imminent. We propose a semi-parametric Cox proportional hazard model, augmented by an accelerated failure time model based on patient specific suitable organ supply and demand to estimate a time-to-next-offer. Performance is assessed with Cox-Snell residuals and decision curve analysis, demonstrating improved decision support for up to a 5-year outlook. Providing clinical decision makers with quantitative evidence of likely patient outcomes (e.g., time to next offer and the mortality associated with waiting) may improve decisions and reduce optimism bias, thus reducing discarded organs and matching more patients on the waitlist.

Keywords: decision science, KDPI, optimism bias, organ transplant

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2291 Quantifying Spatiotemporal Patterns of Past and Future Urbanization Trends in El Paso, Texas and Their Impact on Electricity Consumption

Authors: Joanne Moyer

Abstract:

El Paso, Texas is a southwest border city that has experienced continuous growth within the last 15-years. Understanding the urban growth trends and patterns using data from the National Land Cover Database (NLCD) and landscape metrics, provides a quantitative description of growth. Past urban growth provided a basis to predict 2031 future land-use for El Paso using the CA-Markov model. As a consequence of growth, an increase in demand of resources follows. Using panel data analysis, an understanding of the relation between landscape metrics and electricity consumption is further analyzed. The studies’ findings indicate that past growth focused within three districts within the City of El Paso. The landscape metrics suggest as the city has grown, fragmentation has decreased. Alternatively, the landscape metrics for the projected 2031 land-use indicates possible fragmentation within one of these districts. Panel data suggests electricity consumption and mean patch area landscape metric are positively correlated. The study provides local decision makers to make informed decisions for policies and urban planning to ensure a future sustainable community.

Keywords: landscape metrics, CA-Markov, El Paso, Texas, panel data

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2290 Assessing Teachers’ Interaction with Children in Early Childhood Education (ECE). Cambodian Preschool Teachers’ Beliefs and Intensions

Authors: Shahid Karim, Alfredo Bautista, Kerry Lee

Abstract:

The association between teachers’ beliefs and practices has been extensively studied across the levels of education. Yet, there is a lack of context-specific evidence on the relationship between teachers’ beliefs and intentions regarding their interaction with children in early childhood education settings. Given the critical role of teachers’ beliefs in their practices, the present study examined Cambodian preschool teachers’ beliefs and intentions related to their interaction with children and what factors affect the relationship. Data was collected through a self-reported Beliefs and Intentions Questionnaire (BTQ) from preschool teachers teaching at different types of preschools in Cambodia. Four hundred nine preschool teachers teaching in public, private and community schools participated in the study through an online survey administered on Qualtrics. The quantitative analysis of the data revealed that teachers’ beliefs predict their intentions in preschool. Teachers’ teaching experience, level of education and professional training moderated the relationship between their beliefs and intentions. Differences existed between the groups of teachers teaching in different types of preschools and genders. Implications of the findings related to policy and preschool teachers’ professional development are discussed.

Keywords: teacher-child interaction, teaching beliefs, teaching intentions, preschool teaching accreditations, Cambodia

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2289 Examining E-Government Impact Using Public Value Approach: A Case Study in Pakistan

Authors: Shahid Nishat, Keith Thomas

Abstract:

E-government initiatives attract substantial public investments around the world. These investments are based on the premise of digital transformation of the public services, improved efficiency and transparency, and citizen participation in the social democratic processes. However, many e-Government projects, especially in developing countries, fail to achieve their intended outcomes, and a strong disparity exists between the investments made and outcomes achieved, often referred to as e-Government paradox. Further, there is lack of research on evaluating the impacts of e-Government in terms of public value it creates, which ultimately drives usage. This study aims to address these gaps by identifying key enablers of e-Government success and by proposing a public value based framework to examine impact of e-Government services. The study will extend Delone and McLean Information System (IS) Success model by integrating Technology Readiness (TR) characteristics to develop an integrated success model. Level of analysis will be mobile government applications, and the framework will be empirically tested using quantitative methods. The research will add to the literature on e-Government success and will be beneficial for governments, especially in developing countries aspiring to improve public services through the use of Information Communication Technologies (ICT).

Keywords: e-Government, IS success model, public value, technology adoption, technology readiness

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2288 Economic Impact of a Distribution Company under Power System Restructuring

Authors: Safa’ Abdelkarim Hammad

Abstract:

The electrical power system is one of the main parts of the nation's infrastructure, and the availability and cost of electricity are critical factors in industrial competitiveness and strategy. Restructuring of the electricity supply industries is a very complex exercise based on national energy strategies and policies, macroeconomic developments, and national conditions, and its application varies from country to country. Electricity regulation of natural monopolies is a challenging task. Regulators face the problem of providing appropriate incentives for improvement of efficiency. Incentive regulation is often considered as an efficient regulatory tool to handle the problem, and it is widely applied in several countries. However, the exact regulation methodologies differ from one country to another. Network quantitative reliability evaluation is an essential factor with regard to the quality of supply. The main factors used to judge the reliability of supply is measured by the number and duration of interruptions experienced by customers. Several indicators are used to evaluate reliability in distribution networks. This paper addresses the impact of incentive regulation and performance benchmarking in the field of electricity distribution in Jordan. The theory of efficiency measurement and the most common models; NCSQS and DEA models are presented.

Keywords: incentive regulations, reliability, restructuring, Tarrif

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2287 An Integrated Approach for Optimizing Drillable Parameters to Increase Drilling Performance: A Real Field Case Study

Authors: Hamidoddin Yousife

Abstract:

Drilling optimization requires a prediction of drilling rate of penetration (ROP) since it provides a significant reduction in drilling costs. There are several factors that can have an impact on the ROP, both controllable and uncontrollable. Numerous drilling penetration rate models have been considered based on drilling parameters. This papers considered the effect of proper drilling parameter selection such as bit, Mud Type, applied weight on bit (WOB), Revolution per minutes (RPM), and flow rate on drilling optimization and drilling cost reduction. A predicted analysis is used in real-time drilling performance to determine the optimal drilling operation. As a result of these modeling studies, the real data collected from three directional wells at Azadegan oil fields, Iran, was verified and adjusted to determine the drillability of a specific formation. Simulation results and actual drilling results show significant improvements in inaccuracy. Once simulations had been validated, optimum drilling parameters and equipment specifications were determined by varying weight on bit (WOB), rotary speed (RPM), hydraulics (hydraulic pressure), and bit specification for each well until the highest drilling rate was achieved. To evaluate the potential operational and economic benefits of optimizing results, a qualitative and quantitative analysis of the data was performed.

Keywords: drlling, cost, optimization, parameters

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2286 Evaluation of Antioxidant Activities of Rice Paddy Herb (Limnophila aromatica (Lam.) Merr.)

Authors: Rutanachai Thaipratum

Abstract:

Free radicals are atoms or molecules with unpaired electrons. Many diseases are caused by free radicals. Normally, free radical formation is controlled naturally by various beneficial compounds known as antioxidants. Several analytical methods have been used for qualitative and quantitative determination of antioxidants, and each has its own specificity. This project aimed to evaluate antioxidant activity of ethanolic and aqueous extracts from the rice paddy herb (Limnophila aromatica (Lam.) Merr.) measured by DPPH and Hydroxyl radical scavenging method. The results showed that averaged antioxidant activity measured in ethanolic extract (µmol Ascorbic acid equivalent/g fresh mass) were 67.09± 4.99 and 15.55±4.82 as determined by DPPH and Hydroxyl radical scavenging activity assays, respectively. Averaged antioxidant activity measured in aqueous extract (µmol Ascorbic acid equivalent/g fresh mass) were 21.08±1.25 and 10.14±3.94 as determined by DPPH and Hydroxyl radical scavenging activity assays respectively.

Keywords: free radical, antioxidant, rice paddy herb, Limnophila aromatica (Lam.) Merr.

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2285 Environmental Quality On-Line Monitoring Based on Enterprises Resource Planning on Implementation ISO 14001:2004

Authors: Ahmad Badawi Saluy

Abstract:

This study aims to develop strategies for the prevention or elimination of environmental pollution as well as changes in external variables of the environment in order to implement the environmental management system ISO 14001:2004 by integrating analysis of environmental issues data, RKL-RPL transactional data and regulation as part of ERP on the management dashboard. This research uses a quantitative descriptive approach with analysis method comparing with air quality standard (PP 42/1999, LH 21/2008), water quality standard (permenkes RI 416/1990, KepmenLH 51/2004, kepmenLH 55/2013 ), and biodiversity indicators. Based on the research, the parameters of RPL monitoring have been identified, among others, the quality of emission air (SO₂, NO₂, dust, particulate) due to the influence of fuel quality, combustion performance in a combustor and the effect of development change around the generating area. While in water quality (TSS, TDS) there was an increase due to the flow of water in the cooling intake carrying sedimentation from the flow of Banjir Kanal Timur. Including compliance with the ISO 14001:2004 clause on application design significantly contributes to the improvement of the quality of power plant management.

Keywords: environmental management systems, power plant management, regulatory compliance , enterprises resource planning

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2284 Teachers' Perceptions of Their Principals' Interpersonal Emotionally Intelligent Behaviours Affecting Their Job Satisfaction

Authors: Prakash Singh

Abstract:

For schools to be desirable places in which to work, it is necessary for principals to recognise their teachers’ emotions, and be sensitive to their needs. This necessitates that principals are capable to correctly identify their emotionally intelligent behaviours (EIBs) they need to use in order to be successful leaders. They also need to have knowledge of their emotional intelligence and be able to identify the factors and situations that evoke emotion at an interpersonal level. If a principal is able to do this, then the control and understanding of emotions and behaviours of oneself and others could improve vastly. This study focuses on the interpersonal EIBS of principals affecting the job satisfaction of teachers. The correlation coefficients in this quantitative study strongly indicate that there is a statistical significance between the respondents’ level of job satisfaction, the rating of their principals’ EIBs and how they believe their principals’ EIBs will affect their sense of job satisfaction. It can be concluded from the data obtained in this study that there is a significant correlation between the sense of job satisfaction of teachers and their principals’ interpersonal EIBs. This means that the more satisfied a teacher is at school, the more appropriate and meaningful a principal’s EIBs will be. Conversely, the more dissatisfied a teacher is at school the less appropriate and less meaningful a principal’s interpersonal EIBs will be. This implies that the leaders’ EIBs can be construed as one of the major factors affecting the job satisfaction of employees.

Keywords: emotional intelligence, teachers' emotions, teachers' job satisfaction, principals' emotionally intelligent behaviours

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2283 Description and Evaluation of the Epidemiological Surveillance System for Meningitis in the Province of Taza Between 2016 and 2020

Authors: Bennasser Samira

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Meningitis, especially the meningococcal one, is a serious problem of public health. A system of vigilanceand surveillance is in place to allow effective actions to be taken on actual or potential health problems caused by all forms of meningitis. Objectives: 1. Describe the epidemiological surveillance system for meningitis in the province of Taza. 2. Evaluate the quality and responsiveness of the epidemiological surveillance system for meningitis in the province of Taza. 3. Propose measures to improve this system at the provincial level. Methods: This was a descriptive study with a purely quantitative approach by evaluating the quality and responsiveness of the system during 5 years between January 2016 and December 2020. We usedfor that the investigation files of meningitis cases and the provincial database of meningitis. We calculated some quality indicators of surveillance system already defined by the National Program for the Prevention and Control of Meningitis. Results: The notification is passive, the completeness of the data is quite good (94%), and the timeliness don’t exceed 71%. The quality of the data is acceptable (91% agreement). The systematic and rapid performance of lumbar punctures increases the diagnostic capabilities of the system. The local response actions are effected in 100%. Conclusion: The improvement of this surveillance system depends on strengthening the staff skills in diagnostic, reviewing surveillance tools, and encouraging judicious use of the data.

Keywords: evaluation, meningitis, system, taza, morocco

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2282 The Influence of Transformational Leadership on Knowledge Sharing in Iraq’s Public and Private Higher Education: A Comparison Study

Authors: Sawsan J. Al-Husseini

Abstract:

Transformational leadership (TL) has been found to have an important influence on knowledge and knowledge management (KM). It can contribute to organizational learning, employees’ creativity, encourage followers to participate in educational programs and develop the skills needed to achieve exceptional performance. This research sought to examine the impact of TL on knowledge donating and collecting and the differences between these impacts in public and private higher education institutes (HEIs) in Iraq. A mixed method approach was taken and 580 valid responses were collected to test the causal relationships between the factors, then 12 interviews were conducted with the leaders of HEIs to give more insight of the findings from quantitative stage. Employing structural equation modelling with AMOS v.24, the research found that TL would be ideal in an educational context, promoting knowledge sharing activities in both sectors. The interviews revealed differences between public and private HEIs in terms of the effects relationships. Guidelines are developed for academics as well as leaders and provided evidence to support the use of TL to encourage knowledge sharing activities within higher education in developing countries particularly Iraq.

Keywords: transformational leadership, knowledge sharing, higher education, multi-group

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2281 The Models of Character Development Bali Police to Improve Quality of Moral Members in Bali Police Headquarters

Authors: Agus Masrukhin

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This research aims to find and analyze the model of character building in the Police Headquarters in Bali with a case study of Muslim members in improving the quality of the morality of its members. The formation of patterns of thinking, behavior, mentality, and police officers noble character, later can be used as a solution to reduce the hedonistic nature of the challenges in the era of globalization. The benefit of this study is expected to be a positive recommendation to find a constructive character building models of police officers in the Republic of Indonesia, especially Bali Police. For the long term, the discovery of the character building models can be developed for the entire police force in Indonesia. The type of research that would apply in this study researchers mix the qualitative research methods based on the narrative between the subject and the concrete experience of field research and quantitative research methods with 92 respondents from the police regional police Bali. This research used a descriptive analysis and SWOT analysis then it is presented in the FGD (focus group discussion). The results of this research indicate that the variable modeling the leadership of the police and variable police offices culture have significant influence on the implementation of spiritual development.

Keywords: positive constructive, hedonistic, character models, morality

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2280 Accounting for Cryptocurrency: Urgent Need for an Accounting Standard

Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

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The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.

Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement

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2279 Teaching Young Children Social and Emotional Learning through Shared Book Reading: Project GROW

Authors: Stephanie Al Otaiba, Kyle Roberts

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Background and Significance Globally far too many students read below grade level; thus improving literacy outcomes is vital. Research suggests that non-cognitive factors, including Social and Emotional Learning (SEL) are linked to success in literacy outcomes. Converging evidence exists that early interventions are more effective than later remediation; therefore teachers need strategies to support early literacy while developing students’ SEL and their vocabulary, or language, for learning. This presentation describe findings from a US federally-funded project that trained teachers to provide an evidence-based read-aloud program for young children, using commercially available books with multicultural characters and themes to help their students “GROW”. The five GROW SEL themes include: “I can name my feelings”, “I can learn from my mistakes”, “I can persist”, “I can be kind to myself and others”, and “I can work toward and achieve goals”. Examples of GROW vocabulary (from over 100 words taught across the 5 units) include: emotions, improve, resilient, cooperate, accomplish, responsible, compassion, adapt, achieve, analyze. Methodology This study used a mixed methods research design, with qualitative methods to describe data from teacher feedback surveys (regarding satisfaction, feasibility), observations of fidelity of implementation, and with quantitative methods to assess the effect sizes for student vocabulary growth. GROW Intervention and Teacher Training Procedures Researchers trained classroom teachers to implement GROW. Each thematic unit included four books, vocabulary cards with images of the vocabulary words, and scripted lessons. Teacher training included online and in-person training; researchers incorporated virtual reality videos of instructors with child avatars to model lessons. Classroom teachers provided 2-3 20 min lessons per week ranging from short-term (8 weeks) to longer-term trials for up to 16 weeks. Setting and Participants The setting for the study included two large urban charter schools in the South. Data was collected across two years; during the first year, participants included 7 kindergarten teachers and 108 and the second year involved an additional set of 5 kindergarten and first grade teachers and 65 students. Initial Findings The initial qualitative findings indicate teachers reported the lessons to be feasible to implement and they reported that students enjoyed the books. Teachers found the vocabulary words to be challenging and important. They were able to implement lessons with fidelity. Quantitative analyses of growth for each taught word suggest that students’ growth on taught words ranged from large (ES = .75) to small (<.20). Researchers will contrast the effects for more and less successful books within the GROW units. Discussion and Conclusion It is feasible for teachers of young students to effectively teach SEL vocabulary and themes during shared book reading. Teachers and students enjoyed the books and students demonstrated growth on taught vocabulary. Researchers will discuss implications of the study and about the GROW program for researchers in learning sciences, will describe some limitations about research designs that are inherent in school-based research partnerships, and will provide some suggested directions for future research and practice.

Keywords: early literacy, learning science, language and vocabulary, social and emotional learning, multi-cultural

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2278 The Role of Sustainable Financing Models for Smallholder Tree Growers in Ghana

Authors: Raymond Awinbilla

Abstract:

The call for tree planting has long been set in motion by the government of Ghana. The Forestry Commission encourages plantation development through numerous interventions including formulating policies and enacting legislations. However, forest policies have failed and that has generated a major concern over the vast gap between the intentions of national policies and the realities established. This study addresses three objectives;1) Assessing the farmers' response and contribution to the tree planting initiative, 2) Identifying socio-economic factors hindering the development of smallholder plantations as a livelihood strategy, and 3) Determining the level of support available for smallholder tree growers and the factors influencing it. The field work was done in 12 farming communities in Ghana. The article illuminates that farmers have responded to the call for tree planting and have planted both exotic and indigenous tree species. Farmers have converted 17.2% (369.48ha) of their total land size into plantations and have no problem with land tenure. Operations and marketing constraints include lack of funds for operations, delay in payment, low price of wood, manipulation of price by buyers, documentation by buyers, and no ready market for harvesting wood products. Environmental institutions encourage tree planting; the only exception is with the Lands Commission. Support availed to farmers includes capacity building in silvicultural practices, organisation of farmers, linkage to markets and finance. Efforts by the Government of Ghana to enhance forest resources in the country could rely on the input of local populations.

Keywords: livelihood strategy, marketing constraints, environmental institutions, silvicultural practices

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2277 Investigating the Influences of Preschool Teachers’ Self-Efficacy on Their Perceptions of National Preschool Standard Curriculum (NPSC) Implementation in Selangor and Kuala Lumpur

Authors: Pei Xin Ker

Abstract:

The purpose of this study is to examine the influence of teachers’ self-efficacy (TSE) on teachers’ perceptions of the levels of implementation of the NPSC. A total of 187 respondents were selected by using purposive homogeneous sampling to represent preschool teachers in Selangor and Kuala Lumpur. This study involved a cross-sectional survey in which quantitative data were collected and analysed using descriptive statistics. The survey was containing 74 questionnaire items created using Google Form and distributed through online platforms such as WhatsApp, Telegram, and Facebook Messenger. The results indicated a high level of overall self-efficacy among the preschool teachers and the overall teachers' perceived level of NPSC. The findings also showed a significant and positive relationship at a high level between TSE and teachers' perceptions of the level of implementation of NPSC. Student involvement was one of the TSE factors that had the greatest influence in shaping teachers' perceptions of the level of implementation of NPSC. The findings of the predictors to teachers' perceptions of the implementation of NPSC within this study can be used as an indication to the researchers to reassure the validity of this study by repeating with similar research settings. Further studies to include other factors are also encouraged to explore the possible factors that may influence the teachers' perceptions of the implementation of NPSC.

Keywords: teachers’ self-efficacy, national preschool standard curriculum, preschool teachers, preschool education

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2276 Characterization of Urban Ozone Pollution in Summer and Analysis of Influencing Factors

Authors: Fangting Gao

Abstract:

Ozone acts as an atmospheric shield, protecting organisms from ultraviolet radiation by absorbing it. Currently, a large amount of international environmental epidemiology has confirmed that short- and long-term exposure to ozone has significant effects on population health. Near-surface ozone, as a secondary pollutant in the atmosphere, not only negatively affects the production activities of living organisms but also damages ecosystems and affects climate change to some extent. In this paper, using the hour-by-hour ozone observations given by ground meteorological stations in four cities, namely Beijing, Kunming, Xining, and Guangzhou, from 2015 to 2017, the number of days of exceedance and the long-term change characteristics of ozone are analyzed by using the time series analysis method. On this basis, the effects of changes in meteorological conditions on ozone concentration were discussed in conjunction with the same period of meteorological data, and the similarities and differences of near-surface ozone in different cities were comparatively analyzed to establish a relevant quantitative model of near-surface ozone. This study found that ozone concentrations were highest during the summer months of the year, that ozone concentrations were strongly correlated with meteorological conditions, and that none of the four cities had ozone concentrations that reached the threshold for causing disease.

Keywords: ozone, meteorological conditions, pollution, health

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2275 Women, Ethnic Minorities and Electoral Success

Authors: Karen Lesley Webster, Charles Crothers

Abstract:

As the population of the Auckland region in New Zealand becomes markedly more super-diverse, the question of fair and effective representation becomes increasingly relevant. This paper explores who stood and who was elected to local office, in the three Auckland triennial local elections, following the 2010 amalgamation of the regions local authorities. It addresses the question of how representative the electoral candidates and elected members of local government in Auckland were of the diverse population they serve. A quantitative analysis of the gender and ethnicity of the Auckland Council candidates and elected members in 2013, 2016, and 2019 triennial elections was undertaken, and the gender and ethnicity compared with that of the Auckland population. Our findings show that under the two-tiered shared governance model established by the Local Government Act (Auckland Council) 2009, electoral candidates have become more ethnically and gender representative of Aucklanders at the local level, while at the regional level, divergence from predominantly New Zealand European, male local representatives is emerging, albeit with less pace. These findings warrant further investigation, but overall, the research presents a cautiously optimistic picture of Auckland local democracy in terms of increasing representational diversity.

Keywords: local government, representation, diversity, gender, ethnicity

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2274 Periodic Change in the Earth’s Rotation Velocity

Authors: Sung Duk Kim, Kwan U. Kim, Jin Sim, Ryong Jin Jang

Abstract:

The phenomenon of seasonal variations in the Earth’s rotation velocity was discovered in the 1930s when a crystal clock was developed and analyzed in a quantitative way for the first time between 1955 and 1968 when observation data of the seasonal variations was analyzed by an atomic clock. According to the previous investigation, atmospheric circulation is supposed to be a factor affecting the seasonal variations in the Earth’s rotation velocity in many cases, but the problem has not been solved yet. In order to solve the problem, it is necessary to apply dynamics to consider the Earth’s spatial motion, rotation, and change of shape of the Earth (movement of materials in and out of the Earth and change of the Earth’s figure) at the same time and in interrelation to the accuracy of post-Newtonian approximation regarding the Earth body as a system of mass points because the stability of the Earth’s rotation angular velocity is in the range of 10⁻⁸~10⁻⁹. For it, the equation was derived, which can consider the 3 kinds of motion above mentioned at the same time by taking the effect of the resultant external force on the Earth’s rotation into account in a relativistic way to the accuracy of post-Newtonian approximation. Therefore, the equation has been solved to obtain the theoretical values of periodic change in the Earth’s rotation velocity, and they have been compared with the astronomical observation data so to reveal the cause for the periodic change in the Earth’s rotation velocity.

Keywords: Earth rotation, moment function, periodic change, seasonal variation, relativistic change

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2273 Factors Affecting the Quality of Life of Residents in Low-Cost Housing in Thailand

Authors: Bundit Pungnirund

Abstract:

The objectives of this research were to study the factors affecting life quality of residents who lived in the low-cost housing in Thailand. This study employed by quantitative research and the questionnaire was used to collect the data from 400 sampled of the residents in low-cost housing projects in Thailand. The descriptive statistics and multiple regression analysis were used to analyze data. The research results revealed that economic status of residents, government’s policy on dwelling places, leadership of community leaders, environmental condition of the community, and the quality of life were rated at the good level, while the participation of residents, and the knowledge and understanding of community members were rated at the high level. Furthermore, the environmental condition, the government’s policy on dwelling places, knowledge and understanding of residents, leadership of community leaders, economic status of the residents, and participation of community members had significantly affected the quality of life of residents in the low-cost housing.

Keywords: quality of life, community leadership, community participation, low-cost housing

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2272 Ubuntu: A Holistic Social Framework for Preserving Ecosystem Amidst the Climate Change Challenges

Authors: Gabriel Sunday Ayayia

Abstract:

The paper argues that Ubuntu, as a philosophy that emphasizes the interconnectedness of all living things and importance of community and mutual support, can be used as a social framework to address the problems of climate change and promote environmental sustainability. The research demonstrate that Ubuntu is an ideological concept that encourages collective action on climate change, with the emphasis on individual and collective commitment to taking concrete action to address the problems of climate change. The paper shows that Ubuntu can be employed as a social tool that would enhance the cultivation of shared identity and promote the sense of shared response responsibility to develop the resilience to cope with climate change. Using qualitative and quantitative methodologies, the study establishes the imperativeness of mutual support and cooperation through the lens of Ubuntu as a human-centered scalable response to the debacle of climate change. It recommends that we can build a society that values the environment and promotes sustainable practices by encouraging community involvement in sustainable initiatives by integrating Ubuntu-based principles to our decision-making processes, collaboration, leadership, human agency and governance.

Keywords: ubuntu, climate change, humanity, collective actions, community-based

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2271 Gender Differences in Communication Styles: An Analysis of the Language of Earnings Conference Calls

Authors: Chiara De Amicis, Sonia Falconieri, Mesut Tastan

Abstract:

In this study, we analyze the language employed by Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) during earnings conference calls from a gender perspective. We find evidences that conference calls held by female CEOs and/or CFOs exhibit a higher level of optimism compared to conference calls held by male CEOs and/or CFOs. Moreover, female managers tend to present and discuss firm performances with less vagueness as compared to their male colleagues. We then observe the market reaction around each earnings conference call: while manager optimism is perceived as a good signal by investors, manager vagueness significantly dampens the market reaction around the call. Whether the gender of the CEO and/or the CFO delivering the conference call affects investors’ perceptions about the firm performance is still an open question. Some evidences show that the language employed by female managers conveys more valuable information for market participants as compared to the language employed by their male counterparts. This study contributes to a growing literature in finance and accounting that uses textual analysis to assess the informativeness of corporate disclosure. To our knowledge, this is the first paper that aims at answering the question whether the gender of firm’s top managers does matter when it comes to assess the informativeness of corporate spoken communication. We believe that our results will be of relevance for future research in the field. Moreover, our evidence may be used in support of the debate if a larger participation by women in the management of companies should be encouraged or not.

Keywords: conference calls, even study, gender, market reaction, textual analysis

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