Search results for: contemporary accounting issues

Authors: Maha Zouaoui Khalifa, Hakim Ben Othman, Hussaney Khaled

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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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Authors: Babak Mohajeri, Elina Ilen, Timo Nyberg

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Sustainability has become an important topic in contemporary business. The apparel industry is a good example to assess sustainability in practice. Value chains in the apparel industry are faced with various challenges regarding sustainability issues. Apparel companies pay higher attention to economic sustainability issues, and environmental and social sustainability issues of the apparel industry are often underrated. In this paper, we analyze the role of the different players in the value chain of the apparel industry in terms of sustainability. We realize that the brand owners have the highest impact on improving the sustainability of the apparel industry. We design a collaborative business model to join the forces among the brand owners for improving the sustainability of the apparel industry throughout the value chain. We have conducted a case study of shifting from conventional screen-printing to more environmentally sustainable digital textile printing. We suggest that this shift can be accelerated if the brand owners join their forces together to shift from conventional printing to digital printing technology in the apparel industry. Based on the proposed business model, we suggest future directions for using joining the forces among the brand owners for case of sustainability

Keywords: sustainability, digital textile printing , joining forces, apparel industry

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Authors: Mafalda Fabiene Ferreira Pantoja, Joao Da Costa Pantoja, Rui Humberto Costa De Fernandes Povoas

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The present paper seeks to present a theoretical and practical reflection about examples of contemporary architecture in the world context where concerns about the planet become prominent and increasingly necessary. Firstly, a brief introduction will be made on the conceptual principles of tectonics in architecture in order to apply such concepts in a perspective of analysis of the intersection between design and construction in contemporary examples of Norman Foster’s architecture, once his work has demonstrated attitudes of composition that concerns about the place, technology, materials, and building life. Foster's compositions are usually focused on the role of technology in the process of architectural design, making his works a mixture of place, program, construction, and formal structures. The main purpose of the present paper is the reflection on the tools of theoretical and practical analysis about tectonics, optimizing the resources that allow cultural anchoring and creation of identity. Also establishing relation between resources, building life cycle and employment of correct materials, in order to find out how the tectonic concept can elevate the status of contemporary architecture, making it qualitative in a more sustainable context and adapted to current needs.

Keywords: contemporary architecture, norman foster, tectonic, sustainable architecture

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Authors: I. Diaz Sanchez, I. M. Martinez-Conesa, M. Illueca

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Accounting conservatism is a desirable quality of earnings that is positively associated with the stridency of regulatory and supervisory regimen and high market discipline. But how these three pillars interact each other is the main research question that is not empirically solved. We analyze how regulatory and supervisory regimes interact with the market discipline measures, such as listing status, ownership and market concentration using a sample of 14,651 bank-year observations covering 54 countries over the period 1997-2009. We evidence that regulation a supervision and extend on which they are enforcement is a strong mechanism to achieved accounting conservatism in those countries or situations where the market discipline fails. Generally, the supervisory power reinforces the effect of listing status, ownership and concentration on conservatism, while capital regulatory mitigates the effect of market discipline on conservatism. This paper may contribute to debate about the mechanism introduced by Basel III that strongly increases the regulation, his enforcement, and the supervisory power after long deregulation period. Although Market discipline is relevant to achieve the financial stability, strong Pillar I and II can ensure the quality of the accounting earnings to prevent bank failures.

Keywords: accounting conservatism, bank regulation, bank supervision, loan loss recognition, market discipline

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Authors: Jun Su Ha

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Various advanced technologies will be adopted in Advanced Control Rooms (ACRs) of advanced Nuclear Power Plants (NPPs), which is thought to increase operators’ performance. However, potential human factors issues coupled with digital technologies might be troublesome. Human factors issues in ACRs are identified and strategies (or countermeasures) for evaluating and analyzing each of issues are addressed in this study.

Keywords: advanced control room, human factor issues, human performance, human error, nuclear power plant

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Authors: Leonie Jooste

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The main purpose of this article is to explore the ethical values of accounting students at Universities and Business Managers. Financial fraud (earnings management) is continuing to exist and published in literature and social media. However, irrespective of extensive publication, and academic research, financial fraud is still happening or still being committed. The student of today may be the manager in the future. In a study by Bruns and Merchant, the authors found that the morality of short-term earnings management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality, earnings management practices, and the inclusion of business ethics in accounting syllabi. This study uses a quantitative analysis related to the Bruns and Merchant survey of accounting students. 59 accounting students in the MENA area were surveyed in 2022 to measure their ethical values regarding earning management practices in organisations. The results of this survey were compared the surveys in 2013 to determine if courses in business ethics offered at the university influenced the perceptions of students on unethical behaviour in business practices. For the data analysis, the mean values and significant differences were calculated and compared. Overall, the results showed that there was hardly any significant difference between the two surveys.

Keywords: ethics, earnings management, corporate social responsibility, business courses.

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Authors: Mansoor Mohammed Abdu Al-Gabali

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This paper addresses the growing interest among non-Arab individuals in understanding the realities of Arab peoples and their cultures. The global media, particularly after the September 11 attacks, has contributed to negative and misrepresentative portrayals of Arabs. The paper aims to critically analyze various representations of identity, culture, and politics in the works of three contemporary Arab and Arab-American women writers. By exploring the perspectives and attitudes of these writers, the paper aims to challenge and rectify the misrepresentation created by the media and foster mutual understanding between Arab and American societies. Research Aim: The aim of this research is to examine the writings of Arab and Arab-American women in order to highlight the strengths and awareness of Arab cultures. It seeks to show how these writers create spaces for responding to the misrepresentation perpetuated by the media. The research contributes to bridging the gaps between Arab and American societies and fostering better mutual understanding. Methodology: This paper adopts a multidisciplinary approach, drawing on theoretical concepts from cultural studies. It also utilizes an inductive historical methodology to trace the works under study. The combination of these approaches allows for a comprehensive analysis of the representations of Arab peoples and cultures. Findings: The paper argues that the writings of Arab and Arab-American women demonstrate a multiplicity of perspectives and attitudes toward contemporary issues. It highlights the richness and diversity of their writing, as well as the connections they make between different periods of history and various sites of representation. The paper concludes that these writings transcend personal stories to incorporate broader national and global dialogues, emphasizing the commonalities shared by humanity and the socially contextualized issues that deserve respect. Theoretical Importance: This research holds theoretical importance in the field of cultural studies. It builds upon the works of scholars such as Jack Shaeen and Evelyn Alsultany, that have documented and critiqued the negative media representations of Arabs. By examining the writings of Arab and Arab-American women, this paper contributes to the theoretical understanding of cultural responses to media misrepresentation and the creation of spaces for mutual understanding. Data Collection and Analysis Procedures: The data collection for this research involved a thorough examination and analysis of the selected works by Elmaz Abinader, Diana Abu-Jaber, and Rajaa Al-Sanea. These works were scrutinized to identify the unique ways in which they tackled contemporary issues prevalent in Arab and Arab-American societies. Through close textual analysis and the application of cultural theories, the researchers were able to discern the underlying themes and messages conveyed in the writings. Question Addressed: The primary question addressed in this research is, "How do the writings of Arab and Arab-American women respond to the misrepresentation of Arab cultures in the media?" By exploring this question, the paper aims to shed light on the strengths and awareness of Arab cultures and to promote a more comprehensive understanding between Arabs and non-Arabs. Conclusion: This research concludes that the writings of Arab and Arab-American women serve as mediators between Arab and American cultures in response to the misrepresentation created by the media. These writings go beyond personal narratives, addressing broader social and cultural issues and seeking to highlight the commonalities shared by all human beings. The paper emphasizes the need for mutual respect and understanding in order to bridge the gaps between Arab and American societies and rectify the negative images that have been perpetuated in the media.

Keywords: Arabs, films, media, negotiation

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Authors: Monica Violeta Achim, Sorin Nicolae Borlea

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This aim of this work is to stress the needs for enhancing the role of forensic accounting in fighting economic and financial crime, in the context of the new international regulation movements in this area enhanced by the International Federation of Accountants (IFAC). Corruption, money laundering, tax evasion and other frauds significant hamper the economic growth and human development and, ultimately, the UN Sustainable Development Goals. The present paper also stresses the role of good governance in fighting the frauds, in order to achieve the most suitable sustainable development of the society. In this view, we made a bibliometric systematic review on forensic accounting and its contribution towards fraud detection and prevention and theirs relationship with good governance and Sustainable Developments Goals (SDGs). In this view, two powerful bibliometric visual software tools, VosViewer and CiteSpace are used in order to analyze published papers identifies in Scopus and Web of Science databases over the time. Our findings reveal the main red flags identified in literature as used tools by forensic accounting, the evolution in time of the interest of the topic, the distribution in space among world countries and connectivity with patterns of a good governance. Visual designs and scientific maps are useful to show these findings, in a visual way. Our findings are useful for managers and policy makers to provide important avenues that may help in reaching the 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, in the area of using forensic accounting in preventing frauds.

Keywords: forensic accounting, frauds, red flags, SDGs

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Authors: S. Adhirai Subramaniyam, Paramjit Singh

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This paper presents major issues in cloud computing. The paper describes different cloud computing deployment models and cloud service models available in the field of cloud computing. The paper then concentrates on various issues in the field. The issues such as cloud compatibility, compliance of the cloud, standardizing cloud technology, monitoring while on the cloud and cloud security are described. The paper suggests solutions for these issues and concludes that hybrid cloud infrastructure is a real boon for organizations.

Keywords: cloud, cloud computing, mobile cloud computing, private cloud, public cloud, hybrid cloud, SAAS, PAAS, IAAS, cloud security

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Authors: Nor Azlina A. Rahman, Jamaliah Said, Salwana Hassan

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Prompt changes in global business environment, such as passionate competition, managerial/operational, changing governmental regulation and innovation in technology have significant impacts on the organizations. At present, global business environment demands for more proactive institutions on microfinance to provide an opportunity for the business success. Microfinance providers in Malaysia still accelerate its activities of funding by cash and cheque. These institutions are at high risk as the paper-based system is deemed to be slow and prone to human error, as well as requiring a major annual reconciliation process. The global transformation of financial services, growing involvement of technology, innovation and new business activities had progressively made risk management profile to be more subjective and diversified. The persistent, complex and dynamic nature of risk management activities in the institutions arise due to highly automated advancements of technology. This may thus manifest in a variety of ways throughout the financial services sector. This study seeks out to examine current operational risks management being experienced by microfinance providers in Malaysia; investigate the process of current practices on facilitator control factor mechanisms, and explore how the adoption of technology, innovation and use of management accounting practices would affect the risk management process of operation system in microfinance providers in Malaysia. A case study method was employed in this study. The case study also need to find that the vital past role of management accounting will be used for mitigation of risk management activities towards accountability as an information or guideline to microfinance provider. An empirical element obtainable with qualitative method is needed in this study, where multipart and in-depth information are essential to understand the issues of these institution phenomena. This study is expected to propose a theoretical model for implementation of technology, innovation and management accounting practices into the system of operation to improve internal control and subsequently lead to mitigation of risk management activities among microfinance providers to be more successful.

Keywords: microfinance, accountability, operational risks, management accounting practices

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Authors: H. Nejadriahi

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A growing demand for sustainability makes sustainability as one of the significant debates of nowadays. Energy saving is one of the main criteria to be considered in the context of sustainability. Reducing energy use in buildings is one of the most important ways to reduce humans’ overall environmental impact. Taking this into consideration, study of different design strategies, which can assist in reducing energy use and subsequently improving the sustainability level of today's buildings would be an essential task. The sustainability level of a building is highly affected by the sustainability performance of its components. One of the main building components, which can have a great impact on energy saving and sustainability level of the building, is its facade. The aim of this study is to investigate on the role of facade in sustainability enhancement of the contemporary buildings of Iran. In this study, the concept of sustainability in architecture, the building facades, and their relationship to sustainability are explained briefly. Following that, a number of contemporary Iranian buildings are discussed and analyzed in terms of different design strategies used in their facades in accordance to the sustainability concepts. The methods used in this study are descriptive and analytic. The results of this paper would assist in generating a wider vision and a source of inspiration for the current designers to design and create environmental and sustainable buildings for the future.

Keywords: building facade, contemporary buildings, Iran, sustainability

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Authors: Mohammad Hadi Khorashadi Zadeh, Amin Karkon, Hamid Golnari

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This study aimed to investigate the impact of information technology on the quality of accounting information was made in 2014. A survey of 425 executives of listed companies in Tehran Stock Exchange, using the Cochran formula simple random sampling method, 84 managers of these companies as the sample size was considered. Methods of data collection based on questionnaire information technology some of the questions of the impact of information technology was standardized questionnaires and the questions were designed according to existing components. After the distribution and collection of questionnaires, data analysis and hypothesis testing using structural equation modeling Smart PLS2 and software measurement model and the structure was conducted in two parts. In the first part of the questionnaire technical characteristics including reliability, validity, convergent and divergent validity for PLS has been checked and in the second part, application no significant coefficients were used to examine the research hypotheses. The results showed that IT and its dimensions (timeliness, relevance, accuracy, adequacy, and the actual transfer rate) affect the quality of accounting information of listed companies in Tehran Stock Exchange influence.

Keywords: information technology, information quality, accounting, transfer speed

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Authors: Mahmoud Tarek Mohamed Hammad

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Despite the importance of the role and efforts made by the universities of the Kingdom of Saudi Arabia in reviving and preserving heritage architecture as an important cultural heritage in the Kingdom, The idea revolves around restoration and conservation processes and neglects the architectural heritage values, whose content can be used in sustainable contemporary architectural works. Educational values based on heritage architecture and how to integrate with the contemporary requirements were investigated in this research. For this purpose, by understanding the heritage architectural values as well as educational, academic process, the researcher presented an educational model of questionnaire forms for architecture students and the staff at the Architecture Department at Al-Baha University as a case study that serves the aims of the research. The results of the research show that heritage values especially those interview results are considered as a positive indicator of the importance of these values. The students and the staff need both to gain an understanding of heritage values as well as an understanding of theories of incorporating those values into the design process of contemporary local architecture. The research concludes that a correct understanding of the heritage values, its performance, and its reintegration with modern architecture technology should be focused on architectural education.

Keywords: heritage architecture, academic work, heritage values, sustainable contemporary local architectural

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Authors: Sogand Barghi

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The integration of artificial intelligence (AI) in accounting practices is reshaping the landscape of financial management. This paper explores the innovative applications of AI in the realm of accounting, emphasizing its transformative impact on efficiency, accuracy, decision-making, and financial insights. By harnessing AI's capabilities in data analysis, pattern recognition, and automation, accounting professionals can redefine their roles, elevate strategic decision-making, and unlock unparalleled value for businesses. This paper delves into AI-driven solutions such as automated data entry, fraud detection, predictive analytics, and intelligent financial reporting, highlighting their potential to revolutionize the accounting profession. Artificial intelligence has swiftly emerged as a game-changer across industries, and accounting is no exception. This paper seeks to illuminate the profound ways in which AI is reshaping accounting practices, transcending conventional boundaries, and propelling the profession toward a new era of efficiency and insight-driven decision-making. One of the most impactful applications of AI in accounting is automation. Tasks that were once labor-intensive and time-consuming, such as data entry and reconciliation, can now be streamlined through AI-driven algorithms. This not only reduces the risk of errors but also allows accountants to allocate their valuable time to more strategic and analytical tasks. AI's ability to analyze vast amounts of data in real time enables it to detect irregularities and anomalies that might go unnoticed by traditional methods. Fraud detection algorithms can continuously monitor financial transactions, flagging any suspicious patterns and thereby bolstering financial security. AI-driven predictive analytics can forecast future financial trends based on historical data and market variables. This empowers organizations to make informed decisions, optimize resource allocation, and develop proactive strategies that enhance profitability and sustainability. Traditional financial reporting often involves extensive manual effort and data manipulation. With AI, reporting becomes more intelligent and intuitive. Automated report generation not only saves time but also ensures accuracy and consistency in financial statements. While the potential benefits of AI in accounting are undeniable, there are challenges to address. Data privacy and security concerns, the need for continuous learning to keep up with evolving AI technologies, and potential biases within algorithms demand careful attention. The convergence of AI and accounting marks a pivotal juncture in the evolution of financial management. By harnessing the capabilities of AI, accounting professionals can transcend routine tasks, becoming strategic advisors and data-driven decision-makers. The applications discussed in this paper underline the transformative power of AI, setting the stage for an accounting landscape that is smarter, more efficient, and more insightful than ever before. The future of accounting is here, and it's driven by artificial intelligence.

Keywords: artificial intelligence, accounting, automation, predictive analytics, financial reporting

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Authors: Paulo Da Silva Quadros

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This work aims to point out comparative parameters between the artistic production of two exponents of the contemporary popular culture scene: Caetano Veloso (Brazil) and David Bowie (England). Both Caetano Veloso and David Bowie were pioneers in establishing an aesthetic game between various artistic expressions at the service of the music-visual scene, that is, the conceptual interconnections between several forms of aesthetic processes, such as fine arts, theatre, cinema, poetry, and literature. There are also correlations in their expressive attitudes of art, especially regarding the dialogue between the fields of art and politics (concern with respect to human rights, human dignity, racial issues, tolerance, gender issues, and sexuality, among others); the constant tension and cunning game between market, free expression and critical sense; the sophisticated, playful mechanisms of metalanguage and aesthetic metacritique. Fact is that both of them almost came to cooperate with each other in the 1970s when Caetano was in exile in England, and when both had at the same time the same music producer, who tried to bring them closer, noticing similar aesthetic qualities in both artistic works, which was later glimpsed by some music critics. Among many of the most influential issues in Caetano's and Bowie's game of artistic-aesthetic expression are, for example, the ideas advocated by the sensation of strangeness (Albert Camus), art as transcendence (Friedrich Nietzsche), the deconstruction and reconstruction of auratic reconfiguration of artistic signs (Walter Benjamin and Andy Warhol). For deepen more theoretical issues, the following authors will be used as supportive interpretative references: Hans-Georg Gadamer, Immanuel Kant, Friedrich Schiller, Johan Huizinga. In addition to the aesthetic meanings of Ars Ludens characteristics of the two artists, the following supporting references will be also added: the question of technique (Martin Heidegger), the logic of sense (Gilles Deleuze), art as an event and the sense of the gesture of art ( Maria Teresa Cruz), the society of spectacle (Guy Debord), Verarbeitung and Durcharbeitung (Sigmund Freud), the poetics of interpretation and the sign of relation (Cremilda Medina). The purpose of such interpretative references is to seek to understand, from a cultural reading perspective (cultural semiology), some significant elements in the dynamics of aesthetic and media interconnections of both artists, which made them as some of the most influential interlocutors in contemporary music aesthetic thought, as a playful vivid experience of life and art.

Keywords: Caetano Veloso, David Bowie, music aesthetics, symbolic playfulness, cultural reading

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Authors: F. Saptouw

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This paper will examine the value of introducing social justice issues into the tertiary fine art curriculum at a first-year level. The paper will present detail of the conceptual impetus and the logistics related to the execution of a collaborative teaching project. The cohort of students was registered for the Fine Art Foundation course at the Michaelis School of Fine Art at the University of Cape Town. The course is dedicated to the development of critical thinking, communication skills, and varied approaches to knowledge construction within the first-year cohort. A core component of the course is the examination of the representation of gender, identity, politics, and power. These issues are examined within a range of public and private representations like art galleries, museum spaces, and contemporary popular culture. This particular project was a collaborative project with the Office of Inclusivity and Change, and the project leaders were Fabian Saptouw and Gabriel Khan. The paper will conclude by presenting an argument for the importance of such projects within the tertiary environment.

Keywords: art, education, gender-based violence, social responsiveness

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Authors: Abdul Ghafar, Malini Nair

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Non-governmental organizations have been seemed to struggle the battle of balancing many concerns with corporates which may impact on their financial solvency. Some of these concerns relates to uphold the relationship where weighing up the impacts of their involvement with corporates takes priority over the main purpose of creating valuable impacts for communities. To some extent, it can be argued that NGOs are influenced by corporates’ power to tackle contemporary issues rather than eradicating the root causes of such issues and transform the results into more sustainable manner. NGOs spend massive amount of energy, time and resources in order to move some corporates to embrace their social responsibilities. It has become a norm, where an active NGO that is becoming more successful on building partnerships with corporates is perceived to be more socially responsible. In contrast to this, as some researchers argue that the social responsibility for NGOs is not a voluntary act; they must exhibit the core values in all their practices require much attention to address. This article stresses the need of understanding ‘Social Responsibility’ of NGOs that stem from an argument that NGOs tend to act on narrow mandate rather than considering broader outcomes of their CSR initiatives. This paper argues that NGOs must focus on building capabilities of the recipients from CSR initiatives which should serve as a core value of partnerships mandate between NGOs, Corporates and Governments. We argue that SEN’s Capabilities Approach can further enhance the mainstream CSR agenda of NGOs which seems to incline more towards providing palliative solutions to social issues.

Keywords: non-profit organization, corporate social responsibility, partnerships, capabilities approach

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Authors: Adetunji Abiola Olaoye

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The study examined the students’ self-concepts and mathematics achievement viz-a-viz the existing three theoretical models: Humanist self-concept (M1), Contemporary self-concept (M2) and Skills development self-concept (M3). As a qualitative research study, it comprised of one research question, which was transformed into hypothesis viz-a-viz the existing theoretical models. Sample to the study comprised of twelve public secondary schools from which twenty-five mathematics teachers, twelve counselling officers and one thousand students of Upper Basic II were selected based on intact class as school administrations and system did not allow for randomization. Two instruments namely 10 items ‘Achievement test in Mathematics’ (r1=0.81) and 10 items Student’s self-concept questionnaire (r2=0.75) were adapted, validated and used for the study. Data were analysed through descriptive, one way ANOVA, t-test and correlation statistics at 5% level of significance. Finding revealed mean and standard deviation of pre-achievement test scores of (51.322, 16.10), (54.461, 17.85) and (56.451, 18.22) for the Humanist Self-Concept, Contemporary Self-Concept and Skill Development Self-Concept respectively. Apart from that study showed that there was significant different in the academic performance of students along the existing models (F-cal>F-value, df = (2,997); P<0.05). Furthermore, study revealed students’ achievement in mathematics and self-concept questionnaire with the mean and standard deviation of (57.4, 11.35) and (81.6, 16.49) respectively. Result confirmed an affirmative relationship with the Contemporary Self-Concept model that expressed an individual subject and specific self-concept as the primary determinants of higher academic achievement in the subject as there is a statistical correlation between students’ self-concept and mathematics achievement viz-a-viz the existing three theoretical models of Contemporary (M2) with -Z_cal<-Z_val, df=998: P<0.05*. The implication of the study was discussed with recommendations and suggestion for further studies proffered.

Keywords: contemporary, humanists, self-concepts, skill development

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Authors: Muhammad Fairul Azreen bin Mohd Zahid, Melissa Querk, Aimi Nabila bt Anizaim

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For this particular research, the focus is based on the practice as research which will produce a choreography as the outcome. The ideas organically develop as an “epiphany” from the meeting, brainstorming, or situation that revolves around surroundings. In this study, the researchers are approaching the national pillar of Malaysia known as ‘Rukun Negara’ to develop a choreographic idea. The concept theory of Speech Act by J.L Austin is used to compose the choreography alongside with national pillar ‘Rukun Negara’ as a guideline for a contemporary work titled, The Pledge 2.0, besides fostering the spirit of unity. These approaches will offer flexibility in creating a choreography piece. The pledge has crossed the boundaries by using texts and heavy issues in choreography developments. It will emphasize the concept of delivering the speech via verbal and nonverbal body language. Besides using the Theory of Speech Acts, the development process of creating this piece will lay the bare normative structure implicit in performance practice. Converging current issues into the final choreographic piece for this research is vital as this research will explore a few choreography methods from different perspectives. Hence, the audience will be able to see the world of dance that always revolves in line with the diachronic process in many ways. The method used in this research is qualitative, which will be used in finding the movement that fits the given facts.

Keywords: performing arts, speech act, performative, nationalism, choreography, politic in dance

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Authors: Sajjad Asefi, Hossein Afrakhte

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This paper presents the evaluation of reliability indices of an electrical distribution system using Monte Carlo simulation technique accounting Time To Switch (TTS) for each section. In this paper, the distribution system has been assumed by accounting random repair time omission. For simplicity, we have assumed the reliability analysis to be based on exponential law. Each segment has a specified rate of failure (λ) and repair time (r) which will give us the mean up time and mean down time of each section in distribution system. After calculating the modified mean up time (MUT) in years, mean down time (MDT) in hours and unavailability (U) in h/year, TTS have been added to the time which the system is not available, i.e. MDT. In this paper, we have assumed the TTS to be a random variable with Log-Normal distribution.

Keywords: distribution system, Monte Carlo simulation, reliability, repair time, time to switch (TTS)

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Authors: Sylvia Huang

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Contemporary Buddhist music has been emerged at the new forms of large-scale public Buddhist ritual ceremonies that may involve up to 10,000 participants at a time. Since 2007, the Buddha’s Birthday ceremony (Sanskrit, Vesak) by the Buddhist Tzu Chi Foundation has being held at major cities in Taiwan and many affiliated Tzu Chi offices around the world. Analysis of this modern and technologically-dependent ceremony sheds new light on the significance of music in contemporary Buddhist ritual, and also on recently enhanced and increasingly intimate connections between music and Buddhism. Through extensive ethnographic research of ten years (2007-2017), the research explores how the form of contemporary Buddhist music relates to the role of music in participants’ experience of the ritual and the way in which they construct meaning. The theoretical approach draws on both ethnomusicology and Buddhist teachings, Dharma. As soundscape is defined as the entire sonic energy produced by a landscape, the concept of soundscape is utilised to examine the contemporary ritual music in the Tzu Chi Vesak ceremony. The analysis opens new territory in exploring how analysis of Buddhist music can benefit from incorporating Buddhist philosophy within the methodological approach. Main findings are: 1) music becomes a method for Buddhist understanding through a focus in particular on how the ceremonial program is followed by music, and 2) participants engage with each other and entrain with music in the Vesak ceremony. As Buddhist sounding, such as scripture reading, liturgical chanting, and ceremonial music singing, is a sonic epistemological knowing of the conditions in which Buddhism is practiced, experienced, and transmigrated, the research concludes by showing that studies of Buddhist music have the potential to reveal distinctively Buddhist concepts, meaning, and values. Certain principles of Buddhist philosophy are adopted within ethnomusicological analysis to further enhance understandings of the crucial function of music within such a ritual context. Finally, the contemporary Buddhist music performance in the ceremony is possessed as a means of direct access to the spiritual experience in Buddhism.

Keywords: buddhist music, Taiwan, soundscape, Vesak ceremony

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Authors: Lai-Fen Yang

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In this increasingly visual world, how can we best decipher and understand the many ways that our everyday lives are organized around looking practices and the many images we encounter each day? Indeed, how we interact with and interpret visual images is a basic component of human life. Today, however, we are living in one of the most artificial visual and image-saturated cultures in human history, which makes understanding the complex construction and multiple social functions of visual imagery more important than ever before. Themes regarding our experience of a visually pervasive mediated culture, here, termed visual spectacle.

Keywords: visual culture, contemporary, images, literacy

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Authors: William Wong Xiu Shun, Yoonjin Hyun, Mingyu Kim, Seongi Choi, Namgyu Kim

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Recently, the demand of extracting the R&D keywords from the issues and using them in retrieving R&D information is increasing rapidly. But it is hard to identify the related issues or to distinguish them. Although the similarity between the issues cannot be identified, but with the R&D lexicon, the issues that always shared the same R&D keywords can be determined. In details, the R&D keywords that associated with particular issue is implied the key technology elements that needed to solve the problem of the particular issue. Furthermore, the related issues that sharing the same R&D keywords can be showed in a more systematic way through the issue clustering constructed from the perspective of R&D. Thus, sharing of the R&D result and reusable of the R&D technology can be facilitated. Indirectly, the redundancy of investment on the same R&D can be reduce as the R&D information can be shared between those corresponding issues and reusability of the related R&D can be improved. Therefore, a methodology of constructing an issue clustering from the perspective of common R&D keywords is proposed to satisfy the demands mentioned.

Keywords: clustering, social network analysis, text mining, topic analysis

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Authors: Elisabetta Di Giovanni

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This paper focuses on the contemporary phenomenon of Anti-Gypsyism which is widely diffused on social representations of the so called 'Gypsies'. In Europe and especially in Italy, media tend to reproduce racist stereotypes and prejudices through a xenophobic depiction of this ethnic group, often offering an ethnocentric point of view. From an anthropological perspective, Roma people are a minority group actually facing diasporic phenomena in all Europe, produced by the host society.

Keywords: Roma people, anti-gypsyism, ethnocentrism, mass media

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Authors: Sabrina Rahman

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The Mosque is Islam’s most symbolic structure, as well as the expression of collective identity. From the explicit words of our Prophet, 'The earth has been created for me as a masjid and a place of purity, and whatever man from my Ummah finds himself in need of prayer, let him pray' (anywhere)! it is obvious that a devout Muslim does not require a defined space or structure for divine worship since the whole earth is his prayer house. Yet we see that from time immemorial man throughout the Muslim world has painstakingly erected innumerable mosques. However, mosque design spans time, crosses boundaries, and expresses cultures. It is a cultural manifestation as much as one based on a regional building tradition or a certain interpretation of religion. The trend to express physical signs of religion is not new. Physical forms seem to convey symbolic messages. However, in recent times physical forms of mosque architecture are dominantly demising from mosque architecture projects in Bangladesh. Dome & minaret, the most prominent symbol of the mosque, is replacing by contextual and contemporary improvisation rather than subcontinental mosque architecture practice of early fellows. Thus the recent mosque projects of the last 15 years established the contemporary architectural realm in their design. Contextually, spiritual lighting, the serenity of space, tranquility of outdoor spaces, the texture of materials is widely establishing a new genre of Muslim prayer space. A case study based research will lead to specify its significant factors of modernism. Based on the findings, the paper presents evidence of recent projects as well as a guideline for the future image of contemporary Mosque architecture in Bangladesh.

Keywords: contemporary architecture, modernism, prayer space, symbolism

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Authors: Leyli Hashemi Rafsanjani, Hoda Mortazavi Alavi, Amirhossein Habibzadeh

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At present, the atmospheric and environmental factors impose massive damages to buildings. Thus, to reduce these damages, researchers pay more attention on qualitative and quantitative characteristic of buildings materials. Condensation is one of the problems in Contemporary Sustecture Design. It could cause serious damages to the frontage, interior and structural elements of buildings. As a result, taking preventative steps to avoid condensation from occurring in buildings will help prevent avoidable and costly problems in the future. Hence, the aim of this paper is to answer the question: “Does the use of advanced materials cause the reduction of condensation formed on the walls?" In response to those flaws, this paper considered similar articles and selected 20 buildings randomly from contemporary architecture of developing countries which have been built in recent decade from 2002 to 2012, to find out the mutual relation between the usage of advanced materials and level of condensation damages. This consideration shows that by using advanced materials, we will have fewer damages.

Keywords: condensation, advanced materials, contemporary sustecture, moisture

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Authors: Yingxu Wang, Jianhua Lu, Jun Peng, Jiawei Zhang

Abstract:

The fundamental demand in contemporary intelligent science towards Autonomous AI (AI*) is the creation of unprecedented formal means of Intelligent Mathematics (IM). It is discovered that natural intelligence is inductively created rather than exhaustively trained. Therefore, IM is a family of algebraic and denotational mathematics encompassing Inference Algebra, Real-Time Process Algebra, Concept Algebra, Semantic Algebra, Visual Frame Algebra, etc., developed in our labs. IM plays indispensable roles in training-free AI* theories and systems beyond traditional empirical data-driven technologies. A set of applications of IM-driven AI* systems will be demonstrated in contemporary intelligence science, AI*, and cognitive computers.

Keywords: intelligence mathematics, foundations of intelligent science, autonomous AI, cognitive computers, inference algebra, real-time process algebra, concept algebra, semantic algebra, applications

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Authors: Su-Lin Yu

Abstract:

Coalition politics has been one of feminists’ persistent concerns. Following recent feminist discussion on new modes of affiliation across difference, she will explore how the process of female subject formation depends on alliances across different cultural locations. First, she will examine how coalition politics is reformulated across difference in contemporary feminist literature. In particular, the paper will identify the particular contexts and locations in which coalition building both enables and constrains the female subject. She will attempt to explore how contemporary feminist literature highlights the possibilities and limitations for solidarity and affiliations. To understand coalition politics in contemporary feminist works, she will engage in close readings of two texts: Rebecca Walker’s Black, White and Jewish: Memoir of a Shifting Self and Danzy Senna’s Caucasia. Both Walker and Senna have articulated the complex nodes of identity that are staged by a politics of location as they refuse to be boxed into simplistic essentialist positions. Their texts are characterized by the characters’ racial ambiguity and their social and geographical mobility of life in the contemporary United States. Their experiences of living through conflictual and contradictory relationships never fully fit the boundaries of racial categorization. Each of these texts demonstrates the limits as well as the possibilities of working with diversity among and within persons and groups, thus, laying the ground for complex alliance formation. Because each of the protagonists must negotiate a set of contradictions, they will have to constantly shift their affiliations. Rather than construct a static alliance, they describe a process of moving ‘beyond boundaries,’ an embracing of multiple locations. As self-identified third wavers, Rebecca Walker and Danzy Senna have been identified and marked with the status of ‘leader’ by the feminist establishment and by mainstream U.S. media. Their texts have captured both mass popularity and critical attention in the feminist and, often, the non-feminist literary community. By analyzing these texts, she will show how contemporary American feminist literature reveals coalition politics which is fraught with complications and unintended consequences. Taken as a whole, then, these works provide an important examination not only of coalition politics of American feminism, but also a snapshot of a central debate among feminist critique of coalition politics as a whole.

Keywords: coalition politics, contemporary women’s literature, identity, female subject

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Authors: Ronit Chakraborty

Abstract:

Kolkata, formerly known as Calcutta, is the capital of West Bengal state and the former capital of India (1722-1911) of British India. Located at the heart of Hugli river (one of the main channels of Ganges river), the city is the heart of the state, which forms a base for commerce, transport and manufacture. The large and vibrant city thrives amidst the economic, social and political issues arising from the pages of history to the contemporary times. The unique nature, grandeurs, public debates on tea-stalls and obviously the charismatic scenic beauty and heritage keep the city to be criticized in all horizons, across the world. Movies in India are a big source of knowledge, which can be used as a powerful tool for political mobilization and to indirectly communicate with voters since cinema can be used as a tool of propaganda as it has a wide range of public interests. History proves the fact that films produced in India have been apt enough in making public interests be deeply portrayed through their content in a versatile manner. Such is the portrayal of India’s first capital, Kolkata and its ultimate truth being organizingly laid over by the trilogy of two international fame directors-Mrinal Sen and Satyajit Ray, through their ‘magnum opus- the ‘Kolkata trilogy’. Mrinal Sen’s Interview(1971), Calcutta 71(1972), Padatik(The Guerilla Fighter)(1973) and Satyajit Ray’s Pratidwandi (The Adversary)(1970), Seemabaddha(Company Limited)(1971), Jana Aranya(1976). These films picturized the contemporary Kolkata trends, issues and crises arising amidst the political set-up both by the positive and negative variables attributing to the day-to-day happenings of the city. The movies have been set amidst the turmoil that the nation was going through during Indira Gandhi’s declaration of Emergency, resulting from the general sense of disillusionment that prevailed during that time. Ray wasn't affiliated to any political party and his films largely contributed towards the contemporary conditions prevailing in the society. Mrinal Sen, being a Marxist was in constant search of the bitter truth that the society had to offer through his lens under the prevailing darkness through his trilogy. The research paper attempts to widely view and draw a comparative study of the overall description of the city of Kolkata as portrayed by Sen and Ray in their respective trilogies. By the usage of the visual content analysis method, the researcher has explored the six movies; both the trilogies of Mrinal Sen and Satyajit Ray and tried to analyse the differences as well as the similarities pertaining to understand India’s first capital city Kolkata in various dimensions along with its circumference.

Keywords: Kolkata, trilogy, Satyajit Ray, Mrinal Sen, films, comparative study

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Authors: Azadeh Rezafar

Abstract:

Iran is one of the oldest countries with traditional culture in the world. All over the history Iranians had traditional architectural designs, which were at the same time sustainable, ecological, functional and environmental consistent. These human scale architectures were built for maximum use, comfort, climate adaptation with available resources and techniques. Climate variability of the country caused developing of variety design methods. More of these methods such as windcatchers in Yazd City or Panam (Insulation) were scientific solutions at the same time. Renewable energy resources were used in these methods that featured in them. While climate and ecological issues were dominant parts of these traditional designs, aesthetic and beauty issues were not ignored. Conformity with the community’s culture caused more compact designs that the visual aesthetics of them can be seen inside of them. Different organizations of space were used for these visual aesthetic issues inside the houses as well as historical urban designs. For example dry and hot climates in central parts of the country designed with centralized organization. Most central parts of these designs functioned as a courtyard for temperate the air in the summer. This paper will give summary descriptive information about traditional Iranian architectural style by figures all around the country with different climate conditions, while focus of the paper is traditional architectural design of the central part of the country, with dry and hot climate condition. This information may be useful for contemporary architectural designs, which are designed without noticing to the vernacular condition and caused cities look like each other.

Keywords: architectural design, traditional design, Iran, sustainability

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