Search results for: teaching accounting

Authors: Geraldine Agbor Ojong

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This paper conveys some of the problems teachers of ESL face in classroom settings in Thailand. The results of this paper is achieved through close and open ended questionaires administered to a group of English language teachers of three prominent schools in Kaengkhoi, saraburi Province, Thailand.(Saengvithaya school, kaengkhoi school and Pytoon withaya school). Face to face interview of some foreign teachers and students selected randomly And general observation. The data was analysed by frequency distribution and percentage: The result of the study may be generalized so that the conference committee can suggest possible solutions or give contributing ideas on how to handle some of these problems.

Keywords: Asian, colonize, ESL, foreign country

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Authors: Darawan Augsornwan, Artitaya Sabangbal, Maneewan Srijan, Kanokarn Kongpitee, Lalida Petphai, Palakorn Surakunprapha

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Background: Srinagarind Hospital, Ward 3C, has patients with head and neck cancer, congenital urology anomalies such as hypospadis, cleft lip and cleft palate and congenital megacolon who need surgery. Undergoing surgery is a difficult time for patients/ family; they feel fear and anxiety. Nurses work closely with patients and family for 24 hours in the process of patients care, so should have the good nursing ability, innovation and an efficient nursing care system to promote patients self-care ability reducing suffering and preventing complications. From previous nursing outcomes we found patients did not receive appropriate information, could not take care of their wound, not early ambulation after the operation and lost follow-up. Objective: to develop the nursing system for patients who were undergoing an operation. Method: this is a participation action research. The sample population was 11 nurses and 60 patients. This study was divided into 3 phase: Phase 1. Situation review In this phase we review the clinical outcomes, the process of care from documents such as nurses note and interview nurses, patients and family about the process of care by nurses. Phase 2: focus group with 11 nurses, searching guideline for specific care, nursing care system then establish the protocol. This phase we have the protocol for giving information, teaching protocol and teaching record, leaflet for all of top five diseases, make video media to convey information, ambulation package and protocol for patients with head and neck cancer, patients zoning, primary nurse, improved job description for each staff level. Program to record number of patients, kind of medical procedures for showing nurses activity each day. Phase 3 implementation and evaluation. Result: patients/family receive appropriate information about deep breathing exercise, cough, early ambulation after the operation, information during the stay in the hospital. Patients family satisfaction is 95.04 percent, appropriate job description for a practical nurse, nurse aid, and worker. Nurses satisfaction is 95 percent. The complications can be prevented. Conclusion: the nursing system is the dynamic process using evidence to develop nursing care. The appropriate system depends on context and needs to keep an eye on every event.

Keywords: development, nursing system, patients undergoing operation, 3C Ward

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Authors: Karen V. Lee

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The background and significance of this study involve communication in education by a faculty advisor exploring story and music that informs others about a disabled teacher. Social issues draw deep reflection about the emotional turmoil. As a musician becoming a teacher is a passionate yet complex endeavor, the faculty advisor shares a poetic but painful story about a disabled teacher being inducted into the teaching profession. The qualitative research method as theoretical framework draws on autoethnography of music and story where the faculty advisor approaches a professor for advice. His musicianship shifts her forward, backward, and sideways through feelings that evoke and provoke curriculum to remove communication barriers in education. They discover they do not transfer knowledge from educational method classes. Instead, the autoethnography embeds musical language as a metaphorical conduit for removing communication barriers in teacher education. Sub-themes involve communication barriers and educational technologies to ensure teachers receive social, emotional, physical, spiritual, and intervention disability resources that evoke visceral, emotional responses from the audience. Major findings of the study discover how autoethnography of music and story bring the authors to understand wider political issues of the practicum internship for teachers with disabilities. An epiphany reveals the irony of living in a culture of both uniformity and diversity. They explore the constructs of secrecy, ideology, abnormality, and marginalization by evoking visceral and emotional responses from the audience. As the voices harmonize plot, climax, characterization, and denouement, they dramatize meaning that is episodic yet incomplete to highlight the circumstances surrounding the disabled protagonist’s life. In conclusion, the qualitative research method argues for embracing storied experiences that depict communication in education. Scholarly significance embraces personal thoughts and feelings as a way of understanding social phenomena while highlighting the importance of removing communication barriers in education. The circumstance about a teacher with a disability is not uncommon in society. Thus, the authors resolve to removing barriers in education by using stories to transform the personal and cultural influences that provoke new ways of thinking about the curriculum for a disabled teacher.

Keywords: communication in education, communication barriers, autoethnography, teaching

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Authors: María Molinos-Senante, Giulia Romano

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

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

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Authors: Babak Safaei, A. M. Fattahi

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

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

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Authors: Mark E. Lokanan, Liz Lee

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

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

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Authors: Hala Shaari, Nuredin Ahmed

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Teaching computer programming is recognized to be difficult and a real challenge. The biggest problem faced by novice programmers is their lack of understanding of basic programming concepts. A visualized learning tool was developed and used by volunteered first-year students for two semesters. The purposes of this paper are firstly, to emphasize factors which directly affect the performance of our students negatively. Secondly, to examine whether the proposed tool would improve their performance and learning progression. The results of adopting this tool were conducted using a pre-survey and post-survey questionnaire. As a result, students who used the learning tool showed better performance in their programming subject.

Keywords: factors, novice, programming, visualization

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Authors: Yolanda Ramirez, Angel Tejada, Agustin Baidez

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In recent years, the intellectual capital reporting in higher education institutions has been acquiring progressive importance worldwide. Intellectual capital approaches becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. Universities produce knowledge, either through scientific and technical research (the results of investigation, publications, etc.) or through teaching (students trained and productive relationships with their stakeholders). The purpose of the present paper is to identify the intangible elements about which university stakeholders demand most information. The results of a study done at Spanish universities are used to see which groups of universities have stakeholders who are more proactive to the disclosure of intellectual capital.

Keywords: intellectual capital, universities, Spain, cluster analysis

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Authors: Kiran, Pooja Bhagat

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Inclusion of diversities is much talked and discussed for school education, mainly at the elementary level. However, not enough discourse has taken place as far as the promulgation of diversities from school education to higher education in terms of guarantee of access, retention and success of students belonging to the diverse groups is concerned. In view of this, the present paper attempts to look at the phenomenon of inclusion of diversities in higher education from the perspective of the people, who themselves are the part of the present system of higher education and aspiring to take up teaching at higher education level as profession. The paper focuses on exploring the awareness of the group under study about the inclusion of diversities at higher education, their perception of diversities, and the mechanism which they consider effective to facilitate inclusion.

Keywords: inclusion, higher education, perception, belief, attitude

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

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

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

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Authors: Gyan Shrivastava

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Civil Engineering education, at undergraduate and graduate levels, commenced at the University of the West Indies (UWI) in 1961, in collaboration with Imperial College in London. From its inception, it has concentrated on natural hazard resistant design of structures, given the occurrence of earthquakes, hurricanes and volcanic eruption in the Commonwealth Caribbean Islands. Against this background, a number of international students, from Botswana, Canada, Germany, India, Nigeria and South Africa, have studied Civil Engineering at UWI over the years. This paper outlines the author’s experience in teaching Fluid Mechanics and Engineering design to the said students, and in so doing highlights their strengths and weaknesses.

Keywords: Caribbean, civil engineering, education, natural hazards

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Authors: Shehu Usman Hassan

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

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

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Authors: Zsofia Patyi

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While empirical studies under socialism in Hungary focused on the lawyer society as a whole, current research deals with law students in specific. The change of regime and the mutation of legal education have influenced the motivation, efficiency, social background and self-concept of law students. This shift needs to be acknowledged, and the education system improved for students and together with students. A new law student society requires a different legal education system, different legal studies, or, at the minimum, a different approach to teaching law. This is to ensure that competitive lawyers be trained who understand the constantly changing nature of the law and, as a result, can potentially transform or create legislation themselves. A number of developments can affect law students’ awareness of legal relations in a democratic state. In today’s Hungary, these decisive factors are primarily the new regulation of the financing of law students, and secondly, the new Hungarian constitution (henceforth: Alaptörvény), which has modified the base of the Hungarian legal system. These circumstances necessitate a new, comprehensive, and empirical, investigation of law students. To this end, our research team (comprising a professor, a Ph.D. student, and two law students), is conducting a new type of study in February 2017. The first stage of the research project uses the desktop method to open up the research antecedents. Afterward, a structured questionnaire draft will be designed and sent to the Head of Department of Sociology and the Associate Professor of the Department of Constitutional Law at the University of Szeged to have the draft checked and amended. Next, an open workshop for students and teachers will be organized with the aim to discuss the draft and create the final questionnaire. The research team will then contact each Hungarian university with a Faculty of Law to reach all 1st- and 4th-year law students. 1st-year students have not yet studied the Alaptörvény, while 4th-year students have. All students will be asked to fill in the questionnaire (in February). Results are expected to be in at the end of February. In March, the research team will report the results and present the conclusions. In addition, the results will be compared to previous researches. The outcome will help us answer the following research question: How should legal studies and legal education in Hungary be reformed in accordance with law students and the future lawyer society? The aim of the research is to (1) help create a new student- and career-centered teaching method of legal studies, (2) offer a new perspective on legal education, and (3) create a helpful and useful de lege ferenda proposal for the attorney general as regards legal education as part of higher education.

Keywords: change, constitution, investigation, law students, lawyer society, legal education, legal studies, motivation, reform

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Authors: Fayaz Moosavi, Saeid Moradyfard

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

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

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Authors: Olivia Borgue, Massimo Panarotto, Ola Isaksson

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This article presents a neural networks-based strategy for reducing the need for support structures when designing for additive manufacturing (AM). Additive manufacturing is a relatively new and immature industrial technology, and the information to make confident decisions when designing for AM is limited. This lack of information impacts especially the early stages of engineering design, for instance, it is difficult to actively consider the support structures needed for manufacturing a part. This difficulty is related to the challenge of designing a product geometry accounting for customer requirements, manufacturing constraints and minimization of support structure. The approach presented in this article proposes an automatized geometry modification technique for reducing the use of the support structures while designing for AM. This strategy starts with a neural network-based strategy for shape recognition to achieve product classification, using an STL file of the product as input. Based on the classification, an automatic part geometry modification based on MATLAB© is implemented. At the end of the process, the strategy presents different geometry modification alternatives depending on the type of product to be designed. The geometry alternatives are then evaluated adopting a QFD-like decision support tool.

Keywords: additive manufacturing, engineering design, geometry modification optimization, neural networks

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Authors: Francesca Perri

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This paper describes a proposal for a teachers’ training course, focused on the introduction of corpora in the EFL didactics (English as a foreign language) of some Italian secondary schools. The training course is conceived as a part of a TEDD participant’s five months internship. TEDD (Technologies for Education: diversity and devices) is an advanced course held by the Department of Engineering and Information Technology at the University of Trento, Italy. Its main aim is to train a selected, heterogeneous group of graduates to engage with the complex interdependence between education and technology in modern society. The educational approach draws on a plural coexistence of various theories as well as socio-constructivism, constructionism, project-based learning and connectivism. TEDD educational model stands as the main reference source to the design of a formative course for EFL teachers, drawing on the digitalization of didactics and creation of learning interactive materials for L2 intermediate students. The training course lasts ten hours, organized into five sessions. In the first part (first and second session) a series of guided and semi-guided activities drive participants to familiarize with corpora through the use of a digital tools kit. Then, during the second part, participants are specifically involved in the realization of a ML (Mistakes Laboratory) where they create, develop and share digital activities according to their teaching goals with the use of corpora, supported by the digital facilitator. The training course takes place into an ICT laboratory where the teachers work either individually or in pairs, with a computer connected to a wi-fi connection, while the digital facilitator shares inputs, materials and digital assistance simultaneously on a whiteboard and on a digital platform where participants interact and work together both synchronically and diachronically. The adoption of good ICT practices is a fundamental step to promote the introduction and use of Corpus Linguistics in EFL teaching and learning processes, in fact dealing with corpora not only promotes L2 learners’ critical thinking and orienteering versus wild browsing when they are looking for ready-made translations or language usage samples, but it also entails becoming confident with digital tools and activities. The paper will explain reasons, limits and resources of the pedagogical approach adopted to engage EFL teachers with the use of corpora in their didactics through the promotion of digital practices.

Keywords: digital didactics, education, language learning, teacher training

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Authors: Milene Magalhães Pinto, Irlen Antônio Gonçalves

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This paper is within the area of History of Education in Brazil, having a descriptive and exploratory nature. It has been built on the belief that professional education is organized under political guidelines and solidifies through institutionalized discourses, allowing to know its mission concerning the society in which it operates by studying these speeches. Our purpose is to analyze how the Republican political culture yielded changes in public education through reforms to professional education in the First Republic, based on seven procedures of law that occurred in the Legislature of State of Minas Gerais. The Republican effort to reform the teaching was the result of a conception of society that aspired to advance the country by way of the national worker.

Keywords: professional education, republican political culture, education reforms, Brazil

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Authors: Laraba Bala Mohammed

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Education is a very vital tool in enhancement of the general development of individuals in the society who would participate effectively in national development processes, including people with special need, educating children with special needs is one of the greatest challenges of this millennium, this is because professionals in the field of special education are operating in an exciting and rapidly changing phenomenon. Inclusive education in Nigeria is not a new development in the teaching and learning process, but the most important aspect is the utilization and effective integration of people with special needs in the society. This paper focuses on the need of parents, government, professionals in the field of special education and stakeholders to work together for the full implementation of inclusive education in Nigeria.

Keywords: inclusive education, national policy, education, special needs

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Authors: Janos Farkas, Maria Czeller, Ildiko Tar

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A remarkable feature of today’s language teaching is the learners’ language learning motivation. It is always considered as a very important factor and has been widely discussed and investigated. This paper aims to present a research study conducted in higher education institutions among students majoring in business and administration in Hungary. The aim of the research was to investigate the motivational factors of students learning languages for business purposes and set up a multivariate statistical model of language learning motivation, and examine the model's main components by different social background variables. The research question sought to answer the question of whether the motivation of students of business learning LSP could be characterized through some main components. The principal components of LSP have been created, and the correlations with social background variables have been explored. The main principal components of learning a language for business purposes were "professional future", "abroad", "performance", and "external". In the online voluntary questionnaire, 28 questions were asked about students’ motivational attitudes. 449 students have filled in the questionnaire. Descriptive statistical calculations were performed, then the difference between the highest and lowest mean was analyzed by one-sample t-test. The assessment of LSP learning was examined by one-way analysis of variance and Tukey post-hoc test among students of parents with different qualifications. The correlations between student motivation statements and various social background variables and other variables related to LSP learning motivation (gender, place of residence, mother’s education, father’s education, family financial situation, etc.) have also been examined. The attitudes related to motivation were seperated by principal component analysis, and then the different language learning motivation between socio-economic variables and other variables using principal component values were examined using an independent two-sample t-test. The descriptive statistical analysis of language learning motivation revealed that students learn LSP because this knowledge will come in handy in the future. It can be concluded that students consider learning the language for business purposes to be essential and see its future benefits. Therefore, LSP teaching has an important role and place in higher education. The results verify the second linguistic motivational self-system where the ideal linguistic self embraces the ideas and desires that the foreign language learner wants to achieve in the future. One such desire is to recognize that students will need technical language skills in the future, and it is a powerful motivation for them to learn a language.

Keywords: higher education, language learning motivation, LSP, statistical analysis

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Authors: Mirna Diab

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Mobile learning, or M-learning, drives the development of new teaching, learning, and assessment strategies in schools and colleges. With initiatives across states, districts, and institutions, the United States leads mobile learning, significantly impacting education. Since 2010, over 2,3 million American pupils have received their education via mobile devices, demonstrating its rapid expansion. Nonetheless, mobile learning lacks a consistent and explicit definition that helps educators, students, and stakeholders grasp its essence and implement it effectively. This article addresses the need for a revised definition by introducing readers to various mobile learning concepts and understandings. It seeks to raise awareness, clarify, and encourage making well-informed decisions regarding its incorporation as a potent learning tool.

Keywords: mobile learning, mobile pedagogy, mobile technological devices, learner mobility

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Authors: Wilhelmina van den Berg

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Through intentionally developing the Register Continuum and the Functional Model of Language in the secondary history classroom, teachers can effectively build a teaching and learning cycle geared towards literacy improvement and EAL differentiation. Developing an understanding of and engaging students in the field, tenor, and tone of written and spoken language, allows students to build the foundation for greater academic achievement due to integrated literacy skills in the history classroom. Building a variety of scaffolds during lessons within these models means students can improve their academic language and communication skills.

Keywords: academic language, EAL, functional model of language, international baccalaureate, literacy skills

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Authors: Jongsoo Jurng

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The drive to expand renewable energies is often in direct conflict with sustainable development goals. Thus, it is important that energy policies account for potential trade-offs. We assess the interlinkages between energy, food, water, and land, for two case studies, Suwon and Seoul. We apply a range of assessment methods and study their usefulness as tools to identify trade-offs and to compare the sustainability performance. We calculate cross-sectoral footprints, self-sufficiency ratios and perform a simplified Energy-Water-Food nexus analysis. We use the latter for assessing scenarios to increase energy and food self-sufficiency in Suwon, while we use ecosystem service (ESS) accounting for Seoul. For Suwon, we find that constraints on the energy, food and water sectors urgently call for integrated approaches to energy policy; for Seoul, the further expansion of renewables comes at the expense of cultural and supporting ESS, which could outweigh gains from increased energy exports. We recommend a general upgrade to indicators and visualization methods that look beyond averages and a fostering of infrastructure for data on sustainable development based on harmonized international protocols. We warn against rankings of countries or regions based on benchmarks that are neither theory-driven nor location-specific.

Keywords: ESS, renewable energy, energy-water-food nexus, assessment

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Authors: Christelle Tchoupé Makougoum

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In the context of agriculture, differences across localities in term of climate change can create systematic variation among farmers technical efficiency. Failure to account for climate variability could lead to wrong conclusions about farmers’ technical efficiency and also it could bias the ranking of farmers according to their managerial performance. The literature on agricultural productivity has given little attention to this issue whereas it is necessary for establishing to what extent climate affects farmers efficiency. This article contributes to the preview literature by two ways. First, it proposed a new econometric model that accounting for the climate change influences on technical efficiency in the specific area of agriculture. Second it estimates the inefficiency due to climate change and the real managerial performance of Malian farmers. Using the Mali’s data from agricultural census and CRU TS3 climatic database we implemented an adjusted stochastic frontier methodology to account for the impact of environmental factors. The results yield three main findings. First, instability in temperatures and rainfall decreases technical efficiency on average. Second, the climate change modifies the classification of the farmers according to their efficiency scores. Thirdly it is noted that, although climate changes are partly responsible for the deviation from the border, the capacity of farmers to combine inputs into the optimal proportion is more to undermine. The study concluded that improving farmer efficiency should include fostering their resilience to climate change.

Keywords: agriculture, climate change, stochastic production function, technical efficiency

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Authors: Abdulrazaq O. Raji, Abba Mohammed, Ibrahim D. Mohammed

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This study was conducted to investigate foetal loss among slaughtered livestock species at the Maiduguri abattoir from 2009 to 2013. Record of animals slaughtered monthly and fetuses recovered were collected from the management of the Maiduguri abattoir. Data was subjected to Analysis of Variance using the General Linear Model of SPSS 13.0 with Season, Species and their interaction as fixed factors. Average yearly slaughter at the Maiduguri abattoir was 63,225 animals with cattle, camel, goat and sheep accounting for 19737, 7374, 19281 and 17540 of the total. The corresponding number of those pregnant were 3117, 839, 2281 and 2432 out of a total of 8522 animals. Thus, cattle, camel, goat and sheep accounted for 30.87, 11.53, 30.16 and 27.44%, respectively of the animals slaughtered at the Abattoir and 35.96, 9.68, 26.31 and 28.05% of the foetal loss. The effect of season and species on foetal loss was significant (P < 0.05). The number of pregnant animals slaughtered and foetal loss were higher during wet than dry season. Similarly, foetal loss at the abattoir was higher in the month of May in respect of camel, goat and sheep, and August for cattle. Camel was the least slaughtered animal and had the least number of pregnant females. Foetal loss (%) was higher (P < 0.05) for cattle compared to other species. The interaction showed that camel was the least slaughtered species in both seasons and cattle in the wet season had the highest foetal loss.

Keywords: abattoir, foetal loss, season, species

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Authors: J. Fernandez de Canete

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Object-oriented modeling is spreading in the current simulation of physiological systems through the use of the individual components of the model and its interconnections to define the underlying dynamic equations. In this paper, we describe the use of both the SIMSCAPE and MODELICA simulation environments in the object-oriented modeling of the closed-loop cardiovascular system. The performance of the controlled system was analyzed by simulation in light of the existing hypothesis and validation tests previously performed with physiological data. The described approach represents a valuable tool in the teaching of physiology for graduate medical students.

Keywords: object-oriented modeling, SIMSCAPE simulation language, MODELICA simulation language, cardiovascular system

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Authors: Su-Lien Liao

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Most of college students in Taiwan do not have sufficient English proficiency to express themselves in written English. Teachers spent a lot of time correcting students’ English writing, but the results are not satisfactory. This study aims to use blogs as a teaching and learning tool in written English. Before applying peer assessment, students should be trained to be good reviewers. The teacher starts the course by posting the error analysis of students’ first English composition on blogs as the comment models for students. Then the students will go through the process of drafting, composing, peer response and last revision on blogs. Evaluation Questionnaires and interviews will be conducted at the end of the course to see the impact and students’ perception for the course.

Keywords: blog, peer assessment, English writing, error analysis

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Authors: Salomão Manuel Francisco, Manuel António Salgueiro Da Silva, Bento Filipe Barreiras Pinto Cavadas, Teresa Monteiro Seixas

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In bachelor's degrees in Physics Education framework in Angola, and to a certain extent, within the community of Portuguese language countries (CPLP), teaching methodologies rely heavily on theoretical memorization and mathematical demonstrations. This approach often discourages students, particularly the female population, as the reliance on theoretical mathematical demonstrations generates the perception of Physics as an arduous, challenging discipline. To address this challenge and recognize the value of practical application as an evaluative criterion of material truth, we propose a practical activity in Environmental Physics that will be shared with Angolan higher education teachers, who will receive full scaffolding and support from the authors. These teachers, adopting and developing similar activities in a classroom setting, will contribute to the environmental education framework as well. Additionally, this work aligns with different goals of UNESCO's 2030 agenda, namely, specifically, goals 4, 5, 7, 11, 13, and 17. The experimental activity developed in this work is centered around the demonstration of the photovoltaic effect and its application for renewable energy production. The first objective of the activity is to study the variation of electrical power supplied by a photovoltaic system (PV) to an electrical circuit as the angle of light incidence changes. Students can observe that the power supplied to the circuit is greater when light rays fall perpendicularly on the PV. However, as the angle of incidence increases, resulting in a larger area covered by the light rays, the power supplied to the circuit decreases due to lower irradiance. The second objective is to demonstrate that the power output can be maximized by adjusting the circuit load resistance at each irradiance value. In these two parts of the activity, students can analyze experimental data taking into account the irradiance law and the equivalent circuit description of a PV cell. Through detailed data analysis, students are also expected to assess the effects of temperature on PV efficiency degradation and the efficiency enhancement provided by light concentration mechanisms. As a third objective, students can explore how the color of incident light affects the PV output power, considering the quantum nature of light and its interaction with the PV system.

Keywords: experiments, irradiation law, physic teaching, photovoltaic effect

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Authors: C.W. Kan

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Softening applied on textile products based on several reasons. First, the synthetic detergent removes natural oils and waxes, thus lose the softness. Second, compensate the harsh handle of resin finishing. Also, imitate natural fibres and improve the comfort of fabric are the reasons to apply softening. There are different types of softeners for softening finishing of textiles, nonionic softener, anionic softener, cationic softener and silicone softener. The aim of this study is to illustrate the proper application of different softeners and their final softening effect in textiles. The results could also provide guidance note to the students in learning this topic. Acknowledgment: Authors would like to thank the financial support from the Hong Kong Polytechnic University for this work.

Keywords: learning materials, softening, textiles, effect

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Authors: Wiji Wijaya

Abstract:

The aim of this research is to examine the effect of internal control weaknesses and audit opinion on the state’s loss findings of audit compliance to the regulation in public sector. The samples of this research consisted of 175 local government financial statements in the area of Central Java Province at 2009 until 2013. Area sampling design was used to select the financial statements. This study using quantitative descriptive statistical analysis and regression was run for data analysis and hypothesis examination. Result of this study indicated that internal control weaknesses and audit opinion contributes a positive influence which is significant to the state’s loss findings of audit compliance to the regulation. The internal control weaknesses that affect the state's loss finding are weakness control system of accounting and reporting with the value of the critical ratio 0.010 p 2.613 ; weakness budget execution control system with critical ratio value of 3.421 p 0.001 and weaknesses internal control structure with critical ratio value of 2.246 p 0.026 . While the audit opinion with a critical ratio value of 4.401 p 0.000. The implications of this research so that policy makers at the local government should give more attention to the implementation and improvement of internal control system.

Keywords: audit compliance findings, state’s loss, audit opinion, internal control, local government

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Authors: Yongsheng Guo, Mengyu Lu

Abstract:

This study investigates how Chinese SMEs manage financial risks in financing from customers from the perspectives of ethics and national culture. A grounded theory approach is adopted to identify the causal conditions, actions/interactions, and consequences. 32 interviews were conducted, and systematic coding methods were used to identify themes and categories. This study found that Chinese ethical principles, including integrity, friendship, and reciprocity, and cultural traits, including collectivism, acquaintance society, and long-term orientation, provide conditions for financing from customers. The SMEs establish trust-based relationships with customers through personal communications and social networks and reduce financial risk through diversification, frequent operations, and enterprise reputations. Both customers and SMEs can get benefits like financial resources and customer experiences. This study creates a theoretical framework that connects the causal conditions, processes, and outcomes, providing a deeper understanding of financing from customers. A resource and process capability theory of SMEs and a customer capital and customer value model are proposed to connect accounting and finance concepts. Suggestions are proposed for the authorities as more guidance and regulations are needed for this informal finance.

Keywords: CRM, culture, ethics, SME, risk management

Procedia PDF Downloads 39