Search results for: Michael James
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1015

Search results for: Michael James

835 Online Compressor Washing for Gas Turbine Power Output

Authors: Enyia James Diwa, Isaiah Thank-God Ebi, Dodeye Ina Igbong

Abstract:

The privatization of utilities has brought about very strong competition in industries such as petrochemical and gas distribution among others, considering the continuous increase in cost of fuel. This has brought about the intense reason for gas turbine owners and operators to reduce and control performance degradation of the engine in other to minimize cost. The most common and very crucial problem of the gas turbine is the fouling of compressor, which is mostly caused by a reduction in flow capacity, compressor efficiency, and pressure ratio, this, in turn, lead to the engine compressor re-matching and output power and thermal efficiency reduction. The content of this paper encompasses a detailed presentation of the major causes, effects and control mechanism of fouling. The major emphasis is on compressor water washing to enable power augmentation. A modelled gas turbine similar to that of GE LM6000 is modelled for the current study, based on TURBOMATCH which is a Cranfield University software specifically made for gas turbine performance simulation and fouling detection. The compounded and intricate challenges of compressor online water washing of large output gas turbine are carried out. The treatment is applied to axial compressor used in the petrochemical and hydrocarbon industry.

Keywords: gas turbine, fouling, degradation, compressor washing

Procedia PDF Downloads 352
834 The Social Construction of the Family among the Survivors of Sex Trafficking

Authors: Nisha James, Shubha Ranganathan

Abstract:

Sex trafficking is a traumatic ongoing process which includes human rights violations against the victims. Majority of the trafficked individuals in India are from families with low socioeconomic status, from rural areas, unmarried or married off at a very young age. Many of the sex trafficked feel that it is necessary to make sacrifices, for the benefit of their families. The combination of these cultural family values with the stigma of rape and prostitution are manipulated and used as a tool in the abuse of power against the sex trafficked. The rescue, rehabilitation and reintegration of these individuals are usually difficult due to the stigma and social exclusion that they face. In these circumstances, social support is very effective in social inclusion of these individuals. The present study was a qualitative one, using semi-structured interviews with 29 Indian survivors of sex trafficking and a few sex workers. Thematic analysis was done on the data derived from the semi-structured interviews. The major findings indicate that the family can be seen as both the ‘cause’ for being sex trafficked, and the factor in victim continuing to be sex trafficked. At the same time, it can also become a driver for getting rescued, rehabilitated and reintegrated. The study also explores the social construction about ‘family’ among the survivors of sex trafficking, reflecting on who they refer to as ‘family’, what they mean by the term ‘family’ and how these families emerge. Therefore the analytic concept of ‘family’ is a crucial element in sex trafficking and cannot be defined only in terms of its conventional definition of a basic unit of society.

Keywords: sex-trafficking, survivor, family, social construction

Procedia PDF Downloads 596
833 The Impact of Government Subsidies to Keep Residents Studying at Home

Authors: Melissa James Maceachern

Abstract:

This study examines a financial aid program that is designed to “keep residents at home” to attend higher education by providing financial aid as an incentive or discount in their first year of university following high school graduation. This study offers insight into financial matters for higher education students that can assist in providing policy direction for student financing. In particular, this study found that students appeared to value the bursary but none of the key metrics related to participation or conversion to the home institution indicated that the bursary impacted enrolment or participation. One key metric, student loans received by direct entry high school students did indicate a decline in the number of recipients. This study also identified accessibility issues to higher education that are of importance when considering the declining youth populations, future labour market needs and the need to sustain higher education institutions. This is undoubtedly a challenging period of time given the changing social and demographic forces within Canada. A comprehensive examination of the policy and programs to address these forces needs to be undertaken. This study highlights the importance of utilizing financial aid in combination with other policy to assist students in accessing higher education.

Keywords: accessibility, participation, financing, government

Procedia PDF Downloads 418
832 From Tionghoa to Tjina: Historical Tracing on the Identity Politics in Demonization of Ethnic Chinese in Indonesia

Authors: Michael J. Kristiono

Abstract:

This paper attempts to investigate the reasons behind the negative sentiments directed towards Chinese Indonesians from International Relations (IR) perspective. By tracing back the treatment of the New Order government towards ethnic Chinese, it was found that such demonization initially happened due to two politically motivated reasons. Firstly, as part of de-Soekarnoization done by the New Order, the Chinese were outcast because Chinese identity does not conform to the 'Indonesian identity', which was in essence, the Javanese identity. Secondly, the condition reflected the change in Indonesian foreign policy which drifted apart from People’s Republic of China (PRC) as the latter was suspected to be involved in September 30 Movement. Then, this paper argues that due to those reasons, coupled by blatant maltreatment from the New Order Government, Chinese Indonesians were constructed as the Others, that is, as non-Indonesians. Such construct has been deeply embedded such that reconciliation attempts done by the Reformation Era government were not sufficient enough to stop ethnic discrimination towards Chinese Indonesians from happening even until the present.

Keywords: Chinese Indonesians, ethnic discrimination, identity, New Order

Procedia PDF Downloads 336
831 Microwave-Assisted Fabrication of Visible-Light Activated BiOBr-Nanoplate Photocatalyst

Authors: Meichen Lee, Michael K. H. Leung

Abstract:

In recent years, visible-light activated photocatalysis has become a major field of intense researches for the higher efficiency of solar energy utilizations. Many attempts have been made on the modification of wide band gap semiconductors, while more and more efforts emphasize on cost-effective synthesis of visible-light activated catalysts. In this work, BiOBr nanoplates with band gap of visible-light range are synthesized through a promising microwave solvothermal method. The treatment time period and temperature dependent BiOBr nanosheets of various particle sizes are investigated through SEM. BiOBr synthesized under the condition of 160°C for 60 mins shows the most uniform particle sizes around 311 nm and the highest surface-to-volume ratio on account of its smallest average particle sizes compared with others. It exhibits the best photocatalytic behavior among all samples in RhB degradation.

Keywords: microwave solvothermal process, nanoplates, solar energy, visible-light photocatalysis

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830 Multi-Resistant Enterobacter Cloacae Dacryocystitis and Preseptal Cellulitis: Case and Review of Literature

Authors: Michael Kvopka, Ezekiel Kingston

Abstract:

A 61-year-old man with no significant past medical history presented to a quaternary ophthalmic referral center with acute right-sided medial canthal pain, periorbital edema, and erythema despite oral antibiotic therapy. CT imaging confirmed the presence of right preseptal cellulitis and lacrimal sac aspiration identified multi-resistant Enterobacter cloacae. A diagnosis of acute right-sided dacryocystitis with preseptal cellulitis was made. He was successfully treated with broadening of antibiotic therapy to intravenous meropenem. The symptomatic resolution was noted on follow-up without evidence of disease recurrence. To the Authors’ best knowledge, this is the first reported case of multi-resistant E. cloacae dacryocystitis and preseptal cellulitis. The management of this patient required a multi-disciplinary approach, so the Authors believe this report is relevant to general ophthalmologists and oculoplastic sub-specialists.

Keywords: enterobacter, dacryocystitis, preseptal cellulitis, antibiotic resistance

Procedia PDF Downloads 228
829 A Literature Review of the Trend towards Indoor Dynamic Thermal Comfort

Authors: James Katungyi

Abstract:

The Steady State thermal comfort model which dominates thermal comfort practice and which posits the ideal thermal conditions in a narrow range of thermal conditions does not deliver the expected comfort levels among occupants. Furthermore, the buildings where this model is applied consume a lot of energy in conditioning. This paper reviews significant literature about thermal comfort in dynamic indoor conditions including the adaptive thermal comfort model and alliesthesia. A major finding of the paper is that the adaptive thermal comfort model is part of a trend from static to dynamic indoor environments in aspects such as lighting, views, sounds and ventilation. Alliesthesia or thermal delight is consistent with this trend towards dynamic thermal conditions. It is within this trend that the two fold goal of increased thermal comfort and reduced energy consumption lies. At the heart of this trend is a rediscovery of the link between the natural environment and human well-being, a link that was partially severed by over-reliance on mechanically dominated artificial indoor environments. The paper concludes by advocating thermal conditioning solutions that integrate mechanical with natural thermal conditioning in a balanced manner in order to meet occupant thermal needs without endangering the environment.

Keywords: adaptive thermal comfort, alliesthesia, energy, natural environment

Procedia PDF Downloads 221
828 Exploiting Non-Uniform Utility of Computing: A Case Study

Authors: Arnab Sarkar, Michael Huang, Chuang Ren, Jun Li

Abstract:

The increasing importance of computing in modern society has brought substantial growth in the demand for more computational power. In some problem domains such as scientific simulations, available computational power still sets a limit on what can be practically explored in computation. For many types of code, there is non-uniformity in the utility of computation. That is not every piece of computation contributes equally to the quality of the result. If this non-uniformity is understood well and exploited effectively, we can much more effectively utilize available computing power. In this paper, we discuss a case study of exploring such non-uniformity in a particle-in-cell simulation platform. We find both the existence of significant non-uniformity and that it is generally straightforward to exploit it. We show the potential of order-of-magnitude effective performance gain while keeping the comparable quality of output. We also discuss some challenges in both the practical application of the idea and evaluation of its impact.

Keywords: approximate computing, landau damping, non uniform utility computing, particle-in-cell

Procedia PDF Downloads 261
827 Philosophical Conceptions and Contraptions of the Reality of Human Rights in Africa. The Ghanaian Reality

Authors: Michael Augustus Akagbor

Abstract:

When discussing human rights, the philosophical underpinnings of discussions about African realities are controversial, often hinging on whether human rights existed in pre-colonial Africa as not just a philosophy of thought but also a way of imagining the individual's place in society. Critics have often fixated on what many argue is the lack of socio-political structures that could have fostered the emergence and development of human rights contraptions in “mechanical” solidarities such as pre-colonial agrarian African societies. This paper debunks the notion that the perceived ‘absence’ of an ‘advanced’ and differentiated social system where the philosophical imaginaries of Hobbes and Locke could have emerged is not grounds to deny the imagined place of the human rights of the ‘individual’ in pre-colonial Africa. The paper adopts the qualitative methodology by reviewing and analyzing secondary data from various sources to advance the view that the concepts of human rights are not alien to indigenous Africa’s legal and political processes.

Keywords: human rights, reality, philosophical, Africa, individual

Procedia PDF Downloads 69
826 Implementation of a Virtual Testbed for Secure IoT Firmware Update Using Blockchain

Authors: Tarun Chand, Michael Jurczyk

Abstract:

With the increasing need and popularity of IoT devices and how integrated they are becoming in our daily lives and industries, these devices make for a very lucrative target for malicious actors. And since these devices have such limited resources, the implementation of robust security features is a tradeoff to be made for the actual functionality the device was intended for. This makes them an easy target with high returns. Several frameworks for the secure firmware update of these devices have been recently proposed in the literature. They focus on methods such as blockchains and distributed file systems to secure firmware updates, but do not go into the details of the actual implementation of these frameworks and the lower-level interactions among these methods used. This work integrates some of these security measures into one overall framework and details the actual lower-level implementation of this framework in a virtual dockerized testbed running on AWS.

Keywords: blockchain, Ethereum, Geth, IPFS, secure IoT-firmware update, virtual testbed development

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825 A Data Envelopment Analysis Model in a Multi-Objective Optimization with Fuzzy Environment

Authors: Michael Gidey Gebru

Abstract:

Most of Data Envelopment Analysis models operate in a static environment with input and output parameters that are chosen by deterministic data. However, due to ambiguity brought on shifting market conditions, input and output data are not always precisely gathered in real-world scenarios. Fuzzy numbers can be used to address this kind of ambiguity in input and output data. Therefore, this work aims to expand crisp Data Envelopment Analysis into Data Envelopment Analysis with fuzzy environment. In this study, the input and output data are regarded as fuzzy triangular numbers. Then, the Data Envelopment Analysis model with fuzzy environment is solved using a multi-objective method to gauge the Decision Making Units' efficiency. Finally, the developed Data Envelopment Analysis model is illustrated with an application on real data 50 educational institutions.

Keywords: efficiency, Data Envelopment Analysis, fuzzy, higher education, input, output

Procedia PDF Downloads 68
824 The Effectiveness of Communication Skills Using Transactional Analysis on the Dimensions of Marital Intimacy: An Experimental Study

Authors: Mehravar Javid, James Sexton, S. Taridashti, Joseph Dorer

Abstract:

Objective: Intimacy is among the most important factors in marital relationships and includes different aspects. Communication skills can enable couples to promote their intimacy. This experimental study was conducted to measure the effectiveness of communication skills using Transactional Analysis (TA) on various dimensions of marital intimacy. Method: The participants in this study were female teachers. Analysis of covariance was recruited in the experimental group (n =15) and control group (n =15) with pre-test and post-test. Random assignment was applied. The experimental group received the Transactional Analysis training program for 9 sessions of 2 hours each week. The instrument was the Marital Intimacy Questionnaire, with 87 items and 9 subscales. Result: The findings suggest that training in Transactional Analysis significantly increased the total score of intimacy except spiritual intimacy on the post-test. Discussion: According to the obtained data, it is concluded that communication skills using Transactional Analysis (TA) training could increase intimacy and improve marital relationships. The study highlights the differential effects on emotional, rational, sexual, and psychological intimacy compared to physical, social/recreational, and relational intimacy over a 9-week period.

Keywords: communication skills, intimacy, marital relationships, transactional analysis

Procedia PDF Downloads 102
823 Using Bidirectional Encoder Representations from Transformers to Extract Topic-Independent Sentiment Features for Social Media Bot Detection

Authors: Maryam Heidari, James H. Jones Jr.

Abstract:

Millions of online posts about different topics and products are shared on popular social media platforms. One use of this content is to provide crowd-sourced information about a specific topic, event or product. However, this use raises an important question: what percentage of information available through these services is trustworthy? In particular, might some of this information be generated by a machine, i.e., a bot, instead of a human? Bots can be, and often are, purposely designed to generate enough volume to skew an apparent trend or position on a topic, yet the consumer of such content cannot easily distinguish a bot post from a human post. In this paper, we introduce a model for social media bot detection which uses Bidirectional Encoder Representations from Transformers (Google Bert) for sentiment classification of tweets to identify topic-independent features. Our use of a Natural Language Processing approach to derive topic-independent features for our new bot detection model distinguishes this work from previous bot detection models. We achieve 94\% accuracy classifying the contents of data as generated by a bot or a human, where the most accurate prior work achieved accuracy of 92\%.

Keywords: bot detection, natural language processing, neural network, social media

Procedia PDF Downloads 118
822 Comparison of ANFIS Update Methods Using Genetic Algorithm, Particle Swarm Optimization, and Artificial Bee Colony

Authors: Michael R. Phangtriastu, Herriyandi Herriyandi, Diaz D. Santika

Abstract:

This paper presents a comparison of the implementation of metaheuristic algorithms to train the antecedent parameters and consequence parameters in the adaptive network-based fuzzy inference system (ANFIS). The algorithms compared are genetic algorithm (GA), particle swarm optimization (PSO), and artificial bee colony (ABC). The objective of this paper is to benchmark well-known metaheuristic algorithms. The algorithms are applied to several data set with different nature. The combinations of the algorithms' parameters are tested. In all algorithms, a different number of populations are tested. In PSO, combinations of velocity are tested. In ABC, a different number of limit abandonment are tested. Experiments find out that ABC is more reliable than other algorithms, ABC manages to get better mean square error (MSE) than other algorithms in all data set.

Keywords: ANFIS, artificial bee colony, genetic algorithm, metaheuristic algorithm, particle swarm optimization

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821 High Touch Objects and Infection Control in Intensive Care Units

Authors: Shakiera Sallie, Angela James

Abstract:

Global concern about healthcare-associated infections through the transmission of microorganisms, resulting in outbreaks in overcrowded intensive care units (ICU), is current. Medical equipment and surfaces in the immediate patient zone, the high-touch objects, may become contaminated. A study was conducted across six intensive care units in a healthcare facility to determine the understanding and practice of the cleaning of high-touch objects (HTO), and an intervention program was undertaken. A mixed-method approach with the selection of ICUs, HTOs, and healthcare personnel was undertaken. Data collection included Ultra-Violet instruments, a questionnaire, and an intervention. In the pre-intervention, 41 (52.5%) of the healthcare personnel (n=78) rated their understanding of HTOs as “sufficient”; post-intervention, it was 67 (75%), (n=89), p=0.0015, indicates an improvement. The UV stamp percentage compliance to indicate whether cleaning of the HTOs had taken place across the six intensive care units before the intervention ranged from 0% compliance to 88% compliance, and after, it ranged from 67% to 91%. An intervention program on the cleaning of HTOs and the transmission cycle of microorganisms in the ICUs enhanced the healthcare personnel’s understanding and practices on the importance of environmental cleaning.

Keywords: high touch objects, infections, intensive care units, intervention program, microorganisms

Procedia PDF Downloads 151
820 Psychological Security and Its Relationship with Self-Esteem among Adolescent with Mild Intellectual Disability

Authors: Muneera Abdul Haleem Bukhari, Maryam I. Alshirawi, Elsayed S. Elkhamisi

Abstract:

This study aimed at understanding the relationship between psychological security and self-esteem among Adolescent with Mild Intellectual Disability, exploring the levels of psychological security and self-esteem, as well as determining the differences between genders in psychological security and self-esteem. The sample of the study contained (60) Adolescent with Mild Intellectual Disability, (34) males and (26) females who are enrolled in the Vocational and Social Rehabilitation Center and Hope Institute in the Kingdom of Bahrain. Their ages are between (15-23) years old. The Psychological Security Scale and self-Esteem Scale (prepared by James Battle) were used by the researcher. Results showed that levels of psychological security and self-esteem among Adolescents with Mild Intellectual Disability was above average; results also showed the order of the psychological security dimensions in the following manner (future outlook – mood - family security – social security) and the order of the dimensions of self-esteem in the following manner (social self-esteem – personal self-esteem – general self-esteem) among Adolescent with Mild Intellectual Disability; as for the differences between genders, the study showed that there was an increased level of psychological security among males. However, there was no difference in self-esteem between both sexes.

Keywords: psychological security, self-esteem, adolescent, intellectual disability, the Kingdom of Bahrain

Procedia PDF Downloads 396
819 Characterization and Geographical Differentiation of Yellow Prickly Pear Produced in Different Mediterranean Countries

Authors: Artemis Louppis, Michalis Constantinou, Ioanna Kosma, Federica Blando, Michael Kontominas, Anastasia Badeka

Abstract:

The aim of the present study was to differentiate yellow prickly pear according to geographical origin based on the combination of mineral content, physicochemical parameters, vitamins and antioxidants. A total of 240 yellow prickly pear samples from Cyprus, Spain, Italy and Greece were analyzed for pH, titratable acidity, electrical conductivity, protein, moisture, ash, fat, antioxidant activity, individual antioxidants, sugars and vitamins by UPLC-MS/MS as well as minerals by ICP-MS. Statistical treatment of the data included multivariate analysis of variance followed by linear discriminant analysis. Based on results, a correct classification of 66.7% was achieved using the cross validation by mineral content while 86.1% was achieved using the cross validation method by combination of all analytical parameters.

Keywords: geographical differentiation, prickly pear, chemometrics, analytical techniques

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818 A Comparative Analysis of Grade Weighted Average and Comprehensive Examination Result of Non Board Passers and Board Passers

Authors: Rob Gesley Capistrano, Jasper James Isaac, Rose Mae Moralda, Therese Anne Peleo, Danica Rillo, Maria Virginia Santillian

Abstract:

One of the valuable things that shows the intelligence among individuals is the academic background specifically their Grade Weighted Average and the significant result of the Comprehensive Examination. The general objective of the researchers to this study is to determine if there is a significant difference between General Weighted Average and Comprehensive Examination Result of Psychometrician Board Passers and Non-Board Passers. The respondents of this study composed of board passers and non-board passers. The researchers used purposive sampling technique. The result utilized by using T-test Independent Sample to determine the comparison of General Weighted Average and Comprehensive Examination Result of Board Passers and Non Board Passers. At the end, it concluded that the General Weighted Average of Board Passers and Non-Board Passers shows that there is no significant difference, but the average showed a minimal variation. The Comprehensive Examination Result of Board Passers and Non-Board Passers result revealed that there is a significant difference. The performance of comprehensive examination that will test the overall knowledge of an individual and will determine whose more proficient will likely to have a higher score. The result of the comprehensive examination had an impact in the passing performance of board examination.

Keywords: board passers, comprehensive examination result, grade weighted average, non board passers

Procedia PDF Downloads 193
817 A False Introduction: Teaching in a Pandemic

Authors: Robert Michael, Kayla Tobin, William Foster, Rachel Fairchild

Abstract:

The COVID-19 pandemic has caused significant disruptions in education, particularly in the teaching of health and physical education (HPE). This study examined a cohort of teachers that experienced being a preservice and first-year teacher during various stages of the pandemic. Qualitative data collection was conducted by interviewing six teachers from different schools in the Eastern U.S. over a series of structured interviews. Thematic analysis was employed to analyze the data. The pandemic significantly impacted the way HPE was taught as schools shifted to virtual and hybrid models. Findings revealed five major themes: (a) You want me to teach HOW?, (b) PE without equipment and six feet apart, (c) Behind the Scenes, (d) They’re back…I became a behavior management guru, and (e) The Pandemic Crater. Overall, this study highlights the significant challenges faced by preservice and first-year teachers in teaching physical education during the pandemic and underscores the need for ongoing support and resources to help them adapt and succeed in these challenging circumstances.

Keywords: teacher education, preservice teachers, first year teachers, health and physical education

Procedia PDF Downloads 194
816 A Real-World Roadmap and Exploration of Quantum Computers Capacity to Trivialise Internet Security

Authors: James Andrew Fitzjohn

Abstract:

This paper intends to discuss and explore the practical aspects of cracking encrypted messages with quantum computers. The theory of this process has been shown and well described both in academic papers and headline-grabbing news articles, but with all theory and hyperbole, we must be careful to assess the practicalities of these claims. Therefore, we will use real-world devices and proof of concept code to prove or disprove the notion that quantum computers will render the encryption technologies used by many websites unfit for purpose. It is time to discuss and implement the practical aspects of the process as many advances in quantum computing hardware/software have recently been made. This paper will set expectations regarding the useful lifespan of RSA and cipher lengths and propose alternative encryption technologies. We will set out comprehensive roadmaps describing when and how encryption schemes can be used, including when they can no longer be trusted. The cost will also be factored into our investigation; for example, it would make little financial sense to spend millions of dollars on a quantum computer to factor a private key in seconds when a commodity GPU could perform the same task in hours. It is hoped that the real-world results depicted in this paper will help influence the owners of websites who can take appropriate actions to improve the security of their provisions.

Keywords: quantum computing, encryption, RSA, roadmap, real world

Procedia PDF Downloads 139
815 Preserved Relative Differences between Regions of Different Thermal Scans

Authors: Tahir Majeed, Michael Handschuh, René Meier

Abstract:

Rheumatoid arthritis patients have swelling and pain at the joints of the hand. The regions where the patient feels pain also show increased body temperature. Thermal cameras can be used to detect the rise in temperature of the affected regions. To monitor the disease progression of rheumatoid arthritis patients, they must visit the clinic regularly for scanning and examination. After scanning and evaluation, the dosage of the medicine is regulated accordingly. To monitor the disease progression over time, the correlation between the images between different visits must be established. It has been observed that by using low-cost thermal cameras, the thermal measurements do not remain the same over time, even within a single scanning. In some situations, temperatures can vary as much as 2°C within the same scanning sequence. In this paper, it has been shown that although the absolute temperature varies over time, the relative difference between the different regions remains similar. Results have been computed over four scanning sequences and are presented.

Keywords: relative thermal difference, rheumatoid arthritis, thermal imaging, thermal sensors

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814 Presidential Interactions with Faculty Senates: Expectations and Practices

Authors: Michael T. Miller, G. David Gearhart

Abstract:

Shared governance is an important element in higher education decision making. Through the joint decision making process, faculty members are provided an opportunity to help shape the future of an institution while increasing support for decisions that are made. Presidents, those leaders who are legally bound to guide their institutions, must find ways to collaborate effectively with faculty members in making decisions, and the first step in this process is understanding when and how presidents and faculty leaders interact. In the current study, a national sample of college presidents reported their preparation for the presidency, their perceptions of the functions of a faculty senate, and ultimately, the locations for important interactions between presidents and faculty senates. Results indicated that presidents, regardless of their preparation, found official functions to be the most important for communicating, although, those presidents with academic backgrounds were more likely to perceive faculty senates as having a role in all aspects of an institutions management.

Keywords: college faculty, college president, faculty senate, leadership

Procedia PDF Downloads 125
813 The Truism of the True and Fair View of Auditor’s Report

Authors: Ofuan James Ilaboya, Okhae J. Ibhadode

Abstract:

The objective of this paper is to theoretically examine the truism of the “true and fair view” in the context of financial reporting. The paper examines the concepts such as true, fair, true and fair view, problems of true and fair view, the origin/history of true and fair view, review of attributes and key issues relating to true and fair view. The methodological approach adopted in this paper is library-based research, focusing on the review of relevant and related extant literature. The findings based on the review of relevant and related literature is suggestive of the fact that the true and fair concept in financial reporting environment is contentious. The study concludes that given the circumstances as chronicled on this paper, it is evident that the truism of the true and fair view of the auditor’s opinion is under serious threat. The way forward may be for the auditor to certify the accuracy and the correctness of the financial statement. While this position being canvassed here may help to substantially bridge the age-long expectation gap, it may as well require an upward review of the current audit fee structure in order to be able to operationalize the onerous task of certifying the accuracy and correctness of the financial statement. This position is contentious and will require a robust consideration which is not within the purview of the present review.

Keywords: fiduciary duty, financial statement, true and correct, true and fair

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812 Social Media Use and Social Connectedness

Authors: Jessica Torres, James W. Sturges

Abstract:

This correlational study explored the potential relationship between social media use and social connectedness. College students (n = 190) were surveyed using the revised Social Connectedness Scale (SCS-R) and were asked about the number of hours they used social media platforms such as Instagram, TikTok, Twitter, Snapchat, and Facebook. We also developed and administered a 14-item Social Media Use Scale (SMUS) to measure potentially maladaptive social media use, such as use that likely interfered with other activities. The SMUS was found to have good inter-item consistency (Cronbach’s alpha = .92) and was significantly correlated with hours of use, r(182) = .622, p < .001. As expected, we found that the SCS-R scores were inversely related to total hours of social media use, r(182) = -.188 (p < .005). This suggested that lots of time allocated to online interactions is negatively associated with social connectedness in general. Interestingly, however, higher social connectedness scores were associated specifically with Snapchat use, r(28) = .210, p = .004. This may have to do with the specific nature of the Snapchat experience and perhaps its original use for one-to-one communication. The use of other social media platforms (Tiktok, Instagram, Twitter) was not related to better social connectedness scores. Although we failed to find that scores on our measure of problem use (the SMUS) were correlated with social connectedness, we are hopeful that the SMUS will be of use in identifying patterns of maladaptive social media use that may have an impact on other important outcome measures of adaptive functioning and well-being.

Keywords: adaptive functioning, college students, social connectedness, social media use

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811 Interconnected Market Hypothesis: A Conceptual Model of Individualistic, Information-Based Interconnectedness

Authors: James Kinsella

Abstract:

There is currently very little understanding of how the interaction between in- vestors, consumers, the firms (agents) affect a) the transmission of information, and b) the creation and transfer of value and wealth between these two groups. Employing scholarly ideas from multiple research areas (behavioural finance, emotional finance, econo-biology, and game theory) we develop a conceptual the- oretic model (the ‘bow-tie’ model) as a framework for considering this interaction. Our bow-tie model views information transfer, value and wealth creation, and transfer through the lens of “investor-consumer connection facilitated through the communicative medium of the ‘firm’ (agents)”. We confront our bow-tie model with theoretical and practical examples. Next, we utilise consumer and business confidence data alongside index data, to conduct quantitative analy- sis, to support our bow-tie concept, and to introduce the concept of “investor- consumer connection”. We highlight the importance of information persuasiveness, knowledge, and emotional categorization of characteristics in facilitating a communicative relationship between investors, consumers, and the firm (agents), forming academic and practical applications of the conceptual bow-tie model, alongside applications to wider instances, such as those seen within the Covid-19 pandemic.

Keywords: behavioral finance, emotional finance, economy-biology, social mood

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810 Information Construction of Higher Education in Teaching Practice

Authors: Yang Meng, James L. Patnao

Abstract:

With the rapid development of information technology and the impact of the epidemic environment, the traditional teaching model can’t longer meet the requirements of the development of the times. The development of teaching mechanism is the inevitable trend of the future development of higher education. We must further promote the informatization of higher education in teaching practice, let modern information technology penetrate and practice in classroom teaching, and provide promising opportunities for the high-quality development of higher education. This article mainly through the distribution of questionnaires to teachers of colleges and universities, so as to understand the degree of informatization in the teaching of colleges and universities. And on the basis of domestic and foreign scholars' research on higher education informatization, it analyzes the existing problems, and finds the optimal solution based on the needs of education and teaching development. According to the survey results, most college teachers will use information technology in teaching practice, but the information technology teaching tools used by teachers are relatively simple, and most of them only use slides. In addition, backward informatization infrastructure and less informatization training are the main challenges facing the current teaching informatization construction. If colleges and universities can make good use of information technology and multimedia technology and combine it with traditional teaching, it will definitely promote the development of college education and further promote the modernization and informatization of higher education.

Keywords: higher education, teaching practice, informatization construction, e-education

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809 Competitive Advantage: Sustainable or Transient

Authors: Pallavi Thacker, H. P. Mathur

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This paper tries to find out from the available literature the status of Competitive Advantage. It has been stated a number of times that firms must strive to attain sustainable competitive advantage; but is the concept of sustainability of advantage still valid in this new diversified and too-rapidly changing world? The paper reaches a conclusion that the answer is “no”. Gone is the time when once attained position could easily be retained forever or at-least for a substantial amount of time. We live in a time which is very much globalised. We are used to a high level of competition from all directions. Technological advances, developed human capital, flexibility and end number of factors make the sustenance of competitive advantage difficult. This paper analyses competitive advantage from the view points of Michael Porter (who talks about sustainability) and Rita Gunther McGrath (who says competitive advantage can no more be sustained). It uses many examples and evidences from papers, journals and news. A research in this area is very much required (especially in a developing country like India) so that industries, firms and people can find out the suitable strategies that match with the changing times.

Keywords: competitive advantage, sustainable, transient, globalisation

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808 The Power of Spirituality: The Experience of the Swiss Bethlehem Mission Society in Taiwan

Authors: Weihsuan Lin

Abstract:

The Swiss Bethlehem Mission Society (BMS) in Taiwan has influenced and made an important contribution to religion and social work in Taidong. This German-speaking Catholic missionary society is located in Taidong, which is the political and economic periphery of Taiwan but is the cultural center of the Chinese and many different Austronesian ethnic groups, including Amis, Paiwan, Puyuma, Yami, Bunun, and Rukai. Through document analysis and fieldwork, this research aims to explore the result of the confrontation, exchange, and innovation between the BMS and other ethnic groups. Further, based upon Michael Foucault’s discussion of two modalities of constructing individuals, namely ‘discipline’ and ‘care of the self,’ this research will analyze the ‘discipline’ and ‘care of the self’ mechanisms of and between BMS Fathers, Brothers, and Church followers at the scale of individuals. At the scale of groups, the ‘autonomy’ and ‘been governed’ of the BMS in relationship to the Catholic Church in Taiwan and the world will also be examined.

Keywords: Bethlehem Mission Society, Religion and Geography, Spirituality, Foucault

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807 The Social Origin Pay Gap in the UK Household Longitudinal Study

Authors: Michael Vallely

Abstract:

This paper uses data from waves 1 to 10 (2009-2019) of the UK Household Longitudinal Study to examine the social origin pay gap in the UK labour market. We find that regardless of how we proxy social origin, whether it be using the dominance approach, total parental occupation, parental education, total parental education, or the higher parental occupation and higher parental education, the results have one thing in common; in all cases, we observe a significant social origin pay gap for those from the lower social origins with the largest pay gap observed for those from the ‘lowest’ social origin. The results may indicate that when we consider the occupational status and education of both parents, previous estimates of social origin pay gaps and the number of individuals affected may have been underestimated. We also observe social origin pay gaps within educational attainment groups, such as degree holders, and within professional and managerial occupations. Therefore, this paper makes a valuable contribution to the social origin pay gap literature as it provides empirical evidence of a social origin pay gap using a large-scale UK dataset and challenges the argument that education is the great ‘social leveller’.

Keywords: social class, social origin, pay gaps, wage inequality

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806 Meaningful General Education Reform: Integrating Core Curricula and Institutional Values

Authors: Michael W. Markowitz

Abstract:

A central element of higher education today is the “core” or “general education” curriculum: that configuration of courses that often encompasses the essence of liberal arts education. Ensuring that such offerings reflect the mission and values of the institution is a challenge faced by most college and universities, often more than once. This paper presents an action model of program planning designed to structure the processes of developing, implementing and revising core curricula in a manner consistent with key institutional goals and objectives. Through presentation of a case study from a university in the United States, the elements of needs assessment, stakeholder investment and collaborative compromise are shown as key components of a planning strategy that can produce a general education program that is comprehensive, academically rigorous, assessable and mission consistent. The paper concludes with recommendations for both the implementation and evaluation of such programs in practice.

Keywords: academic assessment, academic program planning, curriculum development, general education reform

Procedia PDF Downloads 323