Search results for: preferred stocks

Authors: Fereshteh Darash

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Reflective tax management corresponds to the Agency Theory since it determines the motivation of managers for tax management actions and short-term and long-term consequences. Therefore, selection of tax strategy contributes to the tax and financial position of the firm in the future. The aim of the present research is to evaluate the effect of tax management components on risk-taking of firms listed in Tehran stock exchange by using regression analysis method. Results show that tax effective rate, tax risk and tax planning have no significant effect on the firm's future risk. Results suggest that stakeholders assess the effective tax rate and delay in tax payment in line with their benefits. They tend to accept the higher risk cost for reduction of tax payments and benefits of higher liquidity in current period. Hence, effective tax rate and tax risk have no significant effect on future risk of the firm. Moreover, tax planning yields no information regarding the predictability of the future profits and as a result, it has no significant effect on the future risk of the firm since specific goals of financial reporting are in priority for the stakeholders and regardless of the firm’s data analysis, they take investment decisions and they less intend to purchase the stocks in a rational manner.

Keywords: tax management, tax effective rate, tax risk, tax planning, firm risk

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Authors: Cenkmen R. Begburs

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In Antalya region, freshwater shrimps are usually collected with scoops and tin traps. However, it can be catched by reef traps in some water sources. Freshwater shrimps are constantly catching for commercial reasons because of a favorite bait for angling. There are more or less damage catching fishing vehicles to the habitat. This study was carried out in the Kırkgöz spring, Antalya and examined the effect of reef traps on the Kırkgöz spring habitat. Reef traps used 18.5x23.5x25 cm perforated bricks are arranged next to each other, blocks of random dimensions are prepared in 5x10, 18x24, 7x8 meter dimensions. These blocks are constructed with two layers of bricks that are covered with various materials such as carpets and blankets. Then, freshwater shrimps enter the holes of bricks. The bricks are closed off from both sides and discharged into a container when it is desired to be caught. The reef traps built on the plants which staying on the plant for a long time have been damaging the vegetation under the reef traps. Fishermen are setting new traps on the plants to increase the fishing efficiency since the freshwater shrimps are among the water plants. As a result, this application disrupts the aquatic organisms in their habitats. It is important to use fishing gears which will cause less damage and conserve stocks for sustainable fishing.

Keywords: reef trap, Antalya, environment, damage

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Authors: Yuyang Cheng, Marcos Escobar-Anel

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This paper introduces a multivariate 4/2 stochastic covariance process generalizing the one-dimensional counterparts presented in Grasselli (2017). Our construction permits stochastic correlation not only among stocks but also among volatilities, also known as co-volatility movements, both driven by more convenient 4/2 stochastic structures. The parametrization is flexible enough to separate these types of correlation, permitting their individual study. Conditions for proper changes of measure and closed-form characteristic functions under risk-neutral and historical measures are provided, allowing for applications of the model to risk management and derivative pricing. We apply the model to an expected utility theory problem in incomplete markets. Our analysis leads to closed-form solutions for the optimal allocation and value function. Conditions are provided for well-defined solutions together with a verification theorem. Our numerical analysis highlights and separates the impact of key statistics on equity portfolio decisions, in particular, volatility, correlation, and co-volatility movements, with the latter being the least important in an incomplete market.

Keywords: stochastic covariance process, 4/2 stochastic volatility model, stochastic co-volatility movements, characteristic function, expected utility theory, verication theorem

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Authors: D. Srinivasacharya, Nidhi Humnekar

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The goal of this research is to numerically investigate the convection of nanofluid flow in an inclined porous channel. Brownian motion and thermophoresis effects are accounted for by nanofluid. In addition, the flow in the porous region governs Brinkman’s equation. The perturbed state of the generalized eigenvalue problem is obtained using normal mode analysis, and Chebyshev spectral collocation was used to solve this problem. For various values of the governing parameters, the critical wavenumber and critical Rayleigh number are calculated, and preferred modes are identified.

Keywords: Brinkman model, inclined channel, nanofluid, linear stability, porous media

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Authors: Pavel Kotlán

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The paper defines the role of the rule in dubio pro libertate in the interpretation of criminal law norms, which is one of the controversial and debated problems of law application. On the basis of the analysis of the law, including comparison with the legal systems of various European countries, and the accepted principles of interpretation of law, it can be concluded that the rule in dubio pro libertate can be used in cases where the linguistic, teleological and systematic methods fail, and at the same time, that interpretation based on this rule should be preferred to subjective historical interpretation. It can be considered that the correct inclusion of the in dubio pro libertate rule in the choice of the interpretative variant can serve in the application of criminal law by the judiciary.

Keywords: application of law, criminal law norms, in dubio pro libertate, interpretation

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Authors: Diana López-Soto, Soumaya Yacout, Francisco Ángel-Bello

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Although inventories are considered as stocks of money sitting on shelve, they are needed in order to secure a constant and continuous production. Therefore, companies need to have control over the amount of inventory in order to find the balance between excessive and shortage of inventory. The classification of items according to certain criteria such as the price, the usage rate and the lead time before arrival allows any company to concentrate its investment in inventory according to certain ranking or priority of items. This makes the decision making process for inventory management easier and more justifiable. The purpose of this paper is to present a new approach for the classification of new items based on the already existing criteria. This approach is called the Logical Analysis of Data (LAD). It is used in this paper to assist the process of ABC items classification based on multiple criteria. LAD is a data mining technique based on Boolean theory that is used for pattern recognition. This technique has been tested in medicine, industry, credit risk analysis, and engineering with remarkable results. An application on ABC inventory classification is presented for the first time, and the results are compared with those obtained when using the well-known AHP technique and the ANN technique. The results show that LAD presented very good classification accuracy.

Keywords: ABC multi-criteria inventory classification, inventory management, multi-class LAD model, multi-criteria classification

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Authors: J. George, M. Al Mutairi, W. Aljuryyad, A. Alhussanan, A. Alkashan, T. Aldoghiri, Z. Alamari, A. Albakr

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Introduction: Students make plans for their career and are keen in exploring options of employment in those carriers. They make their employment choice based on their desires and preferences. This study aims to identify if students of King Saud Bin Abdulaziz for Health Sciences, College of Applied Medical Sciences after obtaining appropriate education prefer to work as clinicians, university faculty, or full-time researchers. There are limited studies in Saudi Arabia exploring the university student’s employment choices and preferences. This study would help employers to build the required job positions and prevent misleading employers from opening undesired positions in the job market. Methodology: The study included 394 students from third and fourth years both male and female among the eighth programs of college of applied medical sciences, King Saud Bin Abdulaziz University for Health Sciences (KSAU-HS), Riyadh campus. A prospective quantitative cross-sectional study was conducted; data were collected by distributing a seven item questionnaire and analyzed using SPSS. Results: Among the participants, 358 (90.9%) of them chose one of the three listed career choices, 263 (66.8%) decided to work as hospital staff after their education, 75 students (19.0%) chose to work as a faculty member in a university after obtaining appropriate degree, 20 students (5.1%) preferred to work as full-time researcher after obtaining appropriate degree, the remaining 36 students (9.1%) had different career goals, such as obtaining a master degree after graduating, to obtain a bachelor of medicine and bachelor in surgery degree, and working in the private sector. The most recurrent reason behind the participants' choice was "career goal", where 276 (70.1%) chose it as a reason. Conclusion: The findings of the study showed that most student’s preferred to work in hospitals as clinicians, followed by choice of working as a faculty in a university, the least choice was to be working as full-time researchers.

Keywords: College of Applied Medical Sciences, employment ambitions, graduating students, King Saud bin Abdulaziz University for Health Sciences

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Authors: Saurabh Agarwal

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This paper attempts to formalise the effect of demographic variables like marital status, gender, occupation and age on the source of investment advice which, in turn, affect the herd behaviour of investors and probability of investment in near future. Further, postulations have been made for most preferred investment option and purpose of saving and source of investment. Impact of theoretical analysis on choice among investment alternatives has also been investigated. The analysis contributes to understanding the different investment choices made by households in India. The insights offered in the paper indirectly contribute in uncovering the various unexplained asset pricing puzzles.

Keywords: portfolio choice, investment decisions, investor’s behaviour, Indian securities market

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Authors: Juniarti, Yusniwati, Anwar. A, Armansyah, Febriamansyah, R.

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Simawang area is one of the critical areas (sub-optimal) that experienced drought from climate changes. Potential dry land belonging to sub-optimal in Simawang, West Sumatera, Indonesia not been fully utilized for agricultural cultivation. Simawang village, West Sumatera, Indonesia is formerly known as the rice barn, due to the climate change area is experiencing a drought, so the rice fields that were once productive now a grazing paddock because of lack of water. This study aims to calculate the soil carbon stock in Simawang village, West Sumatera Indonesia. The study was conducted in Simawang village, Tanah Datar regency, West Sumatera from October 2014 until December 2017. The study was conducted on sub-optimal land to be planted with Cymbopogon nardus L. (Sereh wangi in Indonesian language). Composite soil sampling conducted at a depth of 0-20 cm, 20 – 40 cm. Based on the depth of soil carbon stocks gained higher ground 6473 t ha-1 at a depth of 0-20 cm at a depth of 20-40 cm. Efforts to increase soil carbon is expected to be cultivated through Cymbopogon nardus L. planting has been done.

Keywords: climate changes, sereh wangi (Cymbopogon nardus L.), soil carbon stock, sub optimal land

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Authors: Sasan Ghafaribijar, Javad Hakimi, Mohsen Arvin, Peyman Tahernezhad

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The Lar Igneous Suite (LIS), east of Iran, is part of post collisional alkaline magmatism related to Late Cretaceous- mid Eocene Sistan suture zone. The suite consists of a wide variety of igneous rocks, from volcanic to intrusive and hypabissal rocks such as tuffs, trachyte, monzonite, syenites and lamprophyres. Syenitic rocks which mainly occur in a giant ring dike and stocks, are shoshonitic to potassic-ultrapotassic (K₂O/Na₂O > 2 wt.%; MgO > 3 wt.%; K₂O > 3 wt.%) in composition and are also associated with Cu-Mo mineralization. In this study, chemical composition of biotites within the Lar syenites (LS) is determined by electron microprobe analysis. The results show that LS biotites are Ti-Mg-biotites (phlogopite) which contain relatively high Ti and Mg, and low Fe concentrations. The Mg/(Fe²⁺+ Mg) ratio in these biotites range between 0.56 and 0.73 that represent their transitionally chemical evolution. TiO₂ content in these biotites is high and in the range of 3.0-5.4 wt.%. These chemical characteristics indicate that the LS biotites are primary and have been crystallized directly from magma. The investigations also demonstrate that the LS biotites have crystallized from a magma of orogenic nature. Temperature and pressure are the most significant factors controlling Mg and Ti content in the LS biotites, respectively. The results show that the LS biotites crystallized at temperatures (T) between 800 to 842 °C and pressures (P) between 0.99 to 1.44 kbar. These conditions are indicative of a crystallization depth of 3.26-4.74 km.

Keywords: sistan suture zone, Lar Igneous Suite, zahedan, syenite, biotite

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Authors: Juniarti Yuni

Abstract:

Simawang area is one of the critical areas (sub-optimal) that experienced drought from climate changes. Potential dry land belonging to sub-optimal in Simawang, West Sumatera, Indonesia not been fully utilized for agricultural cultivation. Simawang village, West Sumatera, Indonesia is formerly known as the rice barn, due to the climate change area is experiencing a drought, so the rice fields that were once productive now a grazing paddock because of lack of water. This study aims to calculate the soil carbon stock in Simawang village, West Sumatera Indonesia. The study was conducted in Simawang village, Tanah Datar regency, West Sumatera from October 2014 until December 2017. The study was conducted on sub-optimal land to be planted with Cymbopogon nardus L. (Sereh wangi in Indonesian language). Composite soil sampling conducted at a depth of 0-20 cm, 20–40 cm. Based on the depth of soil carbon stocks gained higher ground 6473 T/Ha at a depth of 0-20 cm at a depth of 20-40 cm. Efforts to increase soil carbon is expected to be cultivated through Cymbopogon nardus L. planting has been done.

Keywords: climate changes, sereh wangi (Cymbopogon nardus L.), soil carbon stock, sub optimal land

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Authors: Allaeddine Athmani, Abdelhacine Gouasmia, Tiago Ferreira, Romeu Vicente

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The seismic risk mitigation from the perspective of the old buildings stock is truly essential in Algerian urban areas, particularly those located in seismic prone regions, such as Annaba city, and which the old buildings present high levels of degradation associated with no seismic strengthening and/or rehabilitation concerns. In this sense, the present paper approaches the issue of the seismic vulnerability assessment of old masonry building stocks through the adaptation of a simplified methodology developed for a European context area similar to that of Annaba city, Algeria. Therefore, this method is used for the first level of seismic vulnerability assessment of the masonry buildings stock of the old city center of Annaba. This methodology is based on a vulnerability index that is suitable for the evaluation of damage and for the creation of large-scale loss scenarios. Over 380 buildings were evaluated in accordance with the referred methodology and the results obtained were then integrated into a Geographical Information System (GIS) tool. Such results can be used by the Annaba city council for supporting management decisions, based on a global view of the site under analysis, which led to more accurate and faster decisions for the risk mitigation strategies and rehabilitation plans.

Keywords: Damage scenarios, masonry buildings, old city center, seismic vulnerability, vulnerability index

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Authors: M. Maache, R. Bessaih

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In this study, the effect of the magnetic field direction on the free convection heat transfer in a vertical cylinder filled with an Al₂O₃ nanofluid is investigated numerically. The external magnetic field is applied in either direction axial and radial on a cylinder having an aspect ratio H/R0=5, bounded by the top and the bottom disks at temperatures Tc and Th and by an adiabatic side wall. The equations of continuity, Navier Stocks and energy are non-dimensionalized and then discretized by the finite volume method. A computer program based on the SIMPLER algorithm is developed and compared with the numerical results found in the literature. The numerical investigation is carried out for different governing parameters namely: The Hartmann number (Ha=0, 5, 10, …, 40), nanoparticles volume fraction (ϕ=0, 0.025, …,0.1) and Rayleigh number (Ra=103, Ra=104 and Ra=105). The behavior of average Nusselt number, streamlines and temperature contours are illustrated. The results revel that the average Nusselt number increases with an increase of the Rayleigh number but it decreases with an increase in the Hartmann number. Depending on the magnetic field direction and on the values of Hartmann and Rayleigh numbers, an increase of the solid volume fraction may result enhancement or deterioration of the heat transfer performance in the nanofluid.

Keywords: natural convection, nanofluid, magnetic field, vertical cylinder

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Authors: Manjit Singh Sidhu, Waleed Maqableh, Jee Geak Ying

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Tangible user interfaces (TUI) that employ markers in the augmented reality (AR) environment has hampered the interactivity between the user and the software application. This is because the user lacks focus on visualizing the contents due to the interaction mechanisms whereby multiple markers may need to be used to perform a particular function. In this research, we have designed a novel TUI user interface where multiple functions could be triggered similar to a natural keyboard thus allowing user to focus more on its digital contents such as 2D/3D, text input, animation and sound. Test results of the user interface with potential users and HCI experts revealed that the multiple functions user interface was new, preferred and appreciated more as opposed to marker based user interface.

Keywords: multimedia, augmented reality, engineering, user interface, visualization

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Authors: K. Digheche, K. Saadi, Z. Boumerzoug

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Welding is one of the most important technological processes used in many branches of industry such as industrial engineering, shipbuilding, pipeline fabrication among others. Generally, welding is the preferred joining method and most common steels are weldable. This investigation is a contribution to scientific work of welding of low carbon steel. This work presents the results of the isothermal heat treatment effect at 200, 400 and 600 °C on microstructural evolution in weld region of X70 pipeline steel. The welding process has been realized in three passes by industrial arc welding. We have found that the heat treatments cause grain growth reaction.

Keywords: heat treatments, low carbon steel, microstructures, welding

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Authors: Ojeka Alexandra

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The study investigated the leadership effectiveness of leaders of tertiary institutions in Nigeria. The study sought to examine the leadership styles adopted, the leadership energy and effectiveness of the leaders of two tertiary institutions. The research was undertaken at two institutions, one Polytechnic and one University. The population of the study was the lecturers and the heads of departments of the two institutions. The leadership matrix and leadership effectiveness index questionnaires were employed to collect quantitative and qualitative data. The preferred and practiced styles were compared and contrasted to determine whether or not they were used to achieve goals and objectives of the lecturers and the organizations. The recommendations contribute towards the academic and professional development of the lecturers and their institutions.

Keywords: leadership, leadership effectiveness, leadership energy, tertiary institutions, and leadership styles

Procedia PDF Downloads 287

Authors: E. Moroydor Derun, T. Yalcin, O. Dere Ozdemir, S. Kipcak, N. Tugrul, S. Piskin

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Tea is one of the most consumed beverages all over the world. Especially, black and green teas are preferred to consume. In Turkey, some local tea houses use sodium bicarbonate (SB) to obtain more infusion by using less amount of tea. Therefore, the addition of SB to black and green teas affects element concentrations of these teas. In this study, determination of magnesium (Mg) and phosphorus (P) contents in black and green teas is aimed for conscious consumption, after the addition of SB. Inductively coupled plasma optical emission spectrometry (ICP-OES) was used for these analysis. The results of this study showed that the concentrations of Mg and P decreased by adding SB from 11.020, 21.915 to 10.009, 17.520 in black tea and from 12.605, 14.550 to 8.118, 9.425 in green tea, respectively. The addition of SB on analyzed teas is not recommended as it reduces intake percentages of Mg and P from the essential elements.

Keywords: elements, ICP-OES, sodium bicarbonate, tea

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Authors: H. A. Alzomor, B. K. Ouda, A. M. Eldeib

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Successful regional anesthesia depends upon precise location of the peripheral nerve or nerve plexus. Locating peripheral nerves is preferred to be done using nerve stimulation. In order to generate a nerve impulse by electrical means, a minimum threshold stimulus of current “rheobase” must be applied to the nerve. The technique depends on stimulating muscular twitching at a close distance to the nerve without actually touching it. Success rate of this operation depends on the accuracy of current intensity pulses used for stimulation. In this paper, we will discuss a circuit and algorithm for closed loop control for the current, theoretical analysis and test results and compare them with previous techniques.

Keywords: Close Loop Control (CLC), constant current, nerve locator, rheobase

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Authors: Jayanta Pokharel, Gokarna Aryal, Netra Kanaal, Chris Tsokos

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Investment in stocks and shares aims to seek potential gains while weighing the risk of future needs, such as retirement, children's education etc. Analysis of the behavior of the stock market returns and making prediction is important for investors to mitigate risk on investment. Historically, the normal variance models have been used to describe the behavior of stock market returns. However, the returns of the financial assets are actually skewed with higher kurtosis, heavier tails, and a higher center than the normal distribution. The Laplace distribution and its family are natural candidates for modeling stock returns. The Variance-Gamma (VG) distribution is the most sought-after distributions for modeling asset returns and has been extensively discussed in financial literatures. In this paper, it explore the other Laplace family, such as Asymmetric Laplace, Skewed Laplace, Kumaraswamy Laplace (KS) together with Variance-Gamma to model the weekly returns of the S&P 500 Index and it's eleven business sector indices. The method of maximum likelihood is employed to estimate the parameters of the distributions and our empirical inquiry shows that the Kumaraswamy Laplace distribution performs much better for stock returns modeling among the choice of distributions used in this study and in practice, KS can be used as a strong alternative to VG distribution.

Keywords: stock returns, variance-gamma, kumaraswamy laplace, maximum likelihood

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Authors: S. Benzitouni, M. Zaabat, A. Mahdjoub, A. Benaboud, T.Saidani ‎

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To improve the physical properties of ZnO nanostructures textured (103) by sol-gel ‎dip coating method, Al and In are used as dopant with different weight ratios (5%, 10%). ‎The comparative study between Al doped ZnO thin films (AZO) and In doped ZnO (IZO) ‎are made by different analysis technic. XRD showed that the films are Pollycristallins with ‎hexagonal wûrtzite structure and preferred orientation (002) and (103). UV-Vis ‎spectroscopy showed that all films have a high transmission (> 85%); the interference ‎fringes are only observed for IZO. The optical gap is reduced due to the introduction of In ‎‎(minimum value is 3.12 eV), but increased in the presence of Al (maximum value is 3.34 ‎eV). The thickness of the layers was obtained by modeling (using Forouhi Bloomer ‎method). AFM used to observe the surface texture of the films and determined grain size ‎and surface roughness (RMS) which varies in a small range [3.14 to 1.25] nm‎.

Keywords: ZnO, optical gap, roughness (RMS), nanostructures‎

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Authors: Simon Espigolé, Igor Shalyminov, Helen Hastie

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Deep machine learning techniques including deep neural networks (DNN) have been used to model language and dialogue for conversational agents to perform tasks, such as giving technical support and also for general chit-chat. They have been shown to be capable of generating long, diverse and coherent sentences in end-to-end dialogue systems and natural language generation. However, these systems tend to imitate the training data and will only generate the concepts and language within the scope of what they have been trained on. This work explores how deep neural networks can be used in a task that would normally require human creativity, whereby the human would read the movie description and/or watch the movie and come up with a compelling, interesting movie title. This task differs from simple summarization in that the movie title may not necessarily be derivable from the content or semantics of the movie description. Here, we train a type of DNN called a sequence-to-sequence model (seq2seq) that takes as input a short textual movie description and some information on e.g. genre of the movie. It then learns to output a movie title. The idea is that the DNN will learn certain techniques and approaches that the human movie titler may deploy that may not be immediately obvious to the human-eye. To give an example of a generated movie title, for the movie synopsis: ‘A hitman concludes his legacy with one more job, only to discover he may be the one getting hit.’; the original, true title is ‘The Driver’ and the one generated by the model is ‘The Masquerade’. A human evaluation was conducted where the DNN output was compared to the true human-generated title, as well as a number of baselines, on three 5-point Likert scales: ‘creativity’, ‘naturalness’ and ‘suitability’. Subjects were also asked which of the two systems they preferred. The scores of the DNN model were comparable to the scores of the human-generated movie title, with means m=3.11, m=3.12, respectively. There is room for improvement in these models as they were rated significantly less ‘natural’ and ‘suitable’ when compared to the human title. In addition, the human-generated title was preferred overall 58% of the time when pitted against the DNN model. These results, however, are encouraging given the comparison with a highly-considered, well-crafted human-generated movie title. Movie titles go through a rigorous process of assessment by experts and focus groups, who have watched the movie. This process is in place due to the large amount of money at stake and the importance of creating an effective title that captures the audiences’ attention. Our work shows progress towards automating this process, which in turn may lead to a better understanding of creativity itself.

Keywords: creativity, deep machine learning, natural language generation, movies

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Authors: Chana Pavneet

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Background: In more recent years in dentistry, a greater emphasis has been placed on competency-based education (CBE) programmes. Undergraduate and postgraduate curriculums have been reformed to reflect these changes, and adopting a CBE approach has shown to be beneficial to trainees and places an emphasis on continuous lifelong learning. The literature is vast; however, very little work has been done specifically to the assessment of competence in dentistry and even less so in oral surgery. The majority of the literature tends to opinion pieces. Some small-scale studies have been undertaken in this area researching assessment tools which can be used to assess competence in oral surgery. However, there is a lack of general consensus on the preferable assessment methods. The aim of this review is to identify the assessment methods available and their usefulness. Methods: Electronic databases (Medline, Embase, and the Cochrane Database of systematic reviews) were searched. PRISMA guidelines were followed to identify relevant papers. Abstracts of studies were reviewed, and if they met the inclusion criteria, they were included in the review. Papers were reviewed against the critical appraisal skills programme (CASP) checklist and medical education research quality instrument (MERQSI) to assess their quality and identify any bias in a systematic manner. The validity and reliability of each assessment method or tool were assessed. Results: A number of assessment methods were identified, including self-assessment, peer assessment, and direct observation of skills by someone senior. Senior assessment tended to be the preferred method, followed by self-assessment and, finally, peer assessment. The level of training was shown to affect the preferred assessment method, with one study finding peer assessment more useful in postgraduate trainees as opposed to undergraduate trainees. Numerous tools for assessment were identified, including a checklist scale and a global rating scale. Both had their strengths and weaknesses, but the evidence was more favourable for global rating scales in terms of reliability, applicability to more clinical situations, and easier to use for examiners. Studies also looked into trainees’ opinions on assessment tools. Logbooks were not found to be significant in measuring the competence of trainees. Conclusion: There is limited literature exploring the methods and tools which assess the competence of oral surgery trainees. Current evidence shows that the most favourable assessment method and tool may differ depending on the stage of training. More research is required in this area to streamline assessment methods and tools.

Keywords: competence, oral surgery, assessment, trainees, education

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Authors: Denis Constantin Topa, Irina Gabriela Cara, Gerard Jitareanu

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Tillage is a fundamental soil practice with different soil disturbance intensities and unique implications in soil organic carbon, soil structure, and nutrient dynamics. However, the implication of tillage practice on soil organic carbon and soil health is complex and specific to the context. it study evaluated soil health status based on soil carbon sequestration and pools, soil aggregation, and nutrient use under two different tillage practices: conventional and minimum tillage. The results of our study are consistent with the hypothesis that, over time, minimum tillage typically boosts soil health in the 0-10 cm soil layer. Compared to the conventional practice (19.36 t C ha-1) there was a significant accumulation of soil organic carbon (0-30 cm) in the minimum-tillage practice (23.21 t C ha-1). Below 10 cm depth, the soil organic carbon stocks are close to that of the conventional layer (0-30 cm). Soil aggregate stability was improved under conservative tillage, due to soil carbon improvement which facilitated a greater volume of mesopores and micropores. Total nitrogen (TN), available potassium (AK) and phosphorus (AP) content in 0-10 cm depth under minimum-tillage practice were 26%, 6% and 32%, greater respectively, compared to the conventional treatment. Overall, the TN, AP and AK values decreased with depth within the soil profiles as a consequence of soil practice and minimum disturbance. The data show that minimum tillage is a sustainable and effective management practice that maintain soil health with soil carbon increase and efficient nutrient use.

Keywords: minimum tillage, conventional tillage, soil organic carbon, nutrients, soil aggregation, soil health

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Authors: Reinhold Kosfeld, Andreas Gohs

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In the reduction of CO₂ emissions, the transition to environmentally friendly transport modes has a high significance. In Germany, the climate protection programme 2030 includes various measures for promoting electromobility. Although electric cars at present hold a market share of just over one percent, its stock more than doubled in the past two years. Special measures like tax incentives and a buyer’s premium have been put in place to promote the shift towards electric cars and boost their diffusion. Knowledge of the future expansion of electric cars is required for planning purposes and adaptation measures. With a view of these objectives, we particularly investigate the effect of spatial spillovers on forecasting performance. For this purpose, time series econometrics and panel econometric models are designed for pure electric cars and hybrid cars for Germany. Regional forecasting models with spatial interactions are consistently estimated by using spatial econometric techniques. Regional data on the stocks of electric cars and their determinants at the district level (NUTS 3 regions) are available from the Federal Motor Transport Authority (Kraftfahrt-Bundesamt) for the period 2017 - 2019. A comparative examination of aggregated regional and national predictions provides quantitative information on accuracy gains by allowing for spatial spillovers in forecasting electric mobility.

Keywords: electric mobility, forecasting market diffusion, regional panel data model, spatial interaction

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Authors: Tung-Kuang Wu, Hsing-Pei Hsieh, Ying-Ru Meng

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Special Education in Taiwan has been facing difficulties including shortage of teachers and lack in resources. Some students need to receive special education are thus not identified or admitted. Fortunately, information technologies can be applied to relieve some of the difficulties. For example, on-line multimedia courseware can be used to assist the learning of special education students and take pretty much workload from special education teachers. However, there may exist cognitive variations between students in special or regular educations, which suggests the design of online courseware requires different considerations. This study aims to investigate the difference in focus of attention (FOA) between special and regular education students of primary school in viewing the computer screen. The study is essential as it helps courseware developers in determining where to put learning elements that matter the most on the right position of screen. It may also assist special education specialists to better understand the subtle differences among various subtypes of learning disabilities. This study involves 76 special education students (among them, 39 are students with mental retardation, MR, and 37 are students with learning disabilities, LDs) and 42 regular education students. The participants were asked to view a computer screen showing a picture partitioned into 3 × 3 areas with each area filled with text or icon. The subjects were then instructed to mark on the prior given paper sheets, which are also partitioned into 3 × 3 grids, the areas corresponding to the pictures on the computer screen that they first set their eyes on. The data are then collected and analyzed. Major findings are listed: 1. In both text and icon scenario, significant differences exist in the first preferred FOA between special and regular education students. The first FOA for the former is mainly on area 1 (upper left area, 53.8% / 51.3% for MR / LDs students in text scenario; and 53.8% / 56.8% for MR / LDs students in icons scenario), while the latter on area 5 (middle area, 50.0% and 57.1% in text and icons scenarios). 2. The second most preferred area in text scenario for students with MR and LDs are area 2 (upper-middle, 20.5%) and 5 (middle area, 24.3%). In icons scenario, the results are similar, but lesser in percentage. 3. Students with LDs that show similar preference (either in text or icons scenarios) in FOA to regular education students tend to be of some specific sub-type of learning disabilities. For instance, students with LDs that chose area 5 (middle area, either in text or icon scenario) as their FOA are mostly ones that have reading or writing disability. Also, three (out of 13) subjects in this category, after going through the rediagnosis process, were excluded from being learning disabilities. In summary, the findings suggest when designing multimedia courseware for students with MR and LDs, the essential learning elements should be placed on area 1, 2 and 5. In addition, FOV preference may also potentially be used as an indicator for diagnosing students with LDs.

Keywords: focus of attention, learning disabilities, mental retardation, on-line multimedia courseware, special education

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Authors: Abootaleb Shirvani, Svetlozar Rachev

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ESG stands for Environmental, Social, and Governance and is a non-financial factor that investors use to specify material risks and growth opportunities in their analysis process. ESG ratings provide a quantitative measure of socially responsible investment, and it is essential to incorporate ESG ratings when modeling the dynamics of asset returns. In this article, we propose a triple subordinated Lévy process for incorporating numeric ESG ratings into dynamic asset pricing theory to model the time series properties of the stock returns. The motivation for introducing three layers of subordinator is twofold. The first two layers of subordinator capture the skew and fat-tailed properties of the stock return distribution that cannot be explained well by the existing Lévy subordinated model. The third layer of the subordinator introduces ESG valuation and incorporates numeric ESG ratings into dynamic asset pricing theory and option pricing. We employ the triple subordinator Lévy model for developing the ESG-valued stock return model, derive the implied ESG score surfaces for Microsoft, Apple, and Amazon stock returns, and compare the shape of the ESG implied surface scores for these stocks.

Keywords: ESG scores, dynamic asset pricing theory, multiple subordinated modeling, Lévy processes, option pricing

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Authors: Ma. Junithesmer, D. Rosales

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The study is a baseline description of students’ attitude and interests about L2 reading in a state university in the Philippines that uses distance education as a delivery mode. Most research conducted on this area dealt with the analysis of reading in a traditional school set-up. For this reason, this research was written to discover if there are implications as regards students’ preferences, interests and attitude reveal about L2 reading in a non-traditional set-up. To form the corpus of this study, it included the literature and studies about reading, preferred technological devices, titles of books and authors, reading medium traditional/ print and electronic books that juxtapose with students’ interest and feelings when reading at home and in school; and their views about their strengths and weaknesses as readers.

Keywords: distance education, L2 reading, reading, reading attitude

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Authors: Barbara Peric

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The study of acquiring a third and additional language has garnered significant focus within second language acquisition (SLA) research. Initially, it was commonly viewed as merely an extension of second language acquisition (SLA). However, in the last two decades, numerous researchers have emphasized the need to recognize the unique characteristics of third language acquisition (TLA). This recognition is crucial for understanding the intricate cognitive processes that arise from the interaction of more than two linguistic systems in the learner's mind. This study investigates cross-linguistic influences in the acquisition of Spanish as a fourth language by students who have Croatian as a first language (L1). English as a second language (L2), and Italian as a third language (L3). Observational data suggests that influence or transfer of linguistic elements can arise not only from one's native language (L1) but also from non-native languages. This implies that, for individuals proficient in multiple languages, the native language doesn't consistently hold a superior position. Instead, it should be examined alongside other potential sources of linguistic transfer. Earlier studies have demonstrated that high proficiency in a second language can significantly impact cross-linguistic influences when acquiring a third and additional language. Among the extensively examined factors, the typological relationship stands out as one of the most scrutinized variables. The goal of the present study was to explore whether language typology and formal similarity or proficiency in the second language had a more significant impact on L4 acquisition. Participants in this study were third-year undergraduate students at Rochester Institute of Technology’s subsidiary in Croatia (RIT Croatia). All the participants had exclusively Croatian as L1, English as L2, Italian as L3 and were learning Spanish as L4 at the time of the study. All the participants had a high level of proficiency in English and low level of proficiency in Italian. Based on the error analysis the findings indicate that for some types of lexical errors such as coinage, language typology had a more significant impact and Italian language was the preferred source of transfer despite the law proficiency in that language. For some other types of lexical errors, such as calques, second language proficiency had a more significant impact, and English language was the preferred source of transfer. On the other hand, Croatian, Italian, and Spanish are more similar in the area of morphology due to higher degree of inflection compared to English and the strongest influence of the Croatian language was precisely in the area of morphology. The results emphasize the need to consider linguistic resemblances between the native language (L1) and the third and additional language as well as the learners' proficiency in the second language when developing successful teaching strategies for acquiring the third and additional language. These conclusions add to the expanding knowledge in the realm of Second Language Acquisition (SLA) and offer practical insights for language educators aiming to enhance the effectiveness of learning experiences in acquiring a third and additional language.

Keywords: third and additional language acquisition, cross-linguistic influences, language proficiency, language typology

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Authors: Evelyne Nguegwouo, Raoul Fonkem Sonfack Tsakem, Abel Wade, Gabriel Nama Medoua, Kamgaing Theophile

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Fresh and smoked fish are widely consumed in Cameroon. The traditional nature of smoking, the lack of hygiene in production, the poor preservation of stocks and the long storage time for certain types of fish considerably favor the contamination of products by molds, which secrete toxic molecules called mycotoxins. Today there are more than 400 types of mycotoxins, Aflatoxins being the most formidable. These toxins are considered carcinogenic in humans. It is in this perspective that we proposed to evaluate the total Aflatoxins in the fish marketed and consumed by the populations of the city of Yaoundé in Cameroon. On the one hand, it was a question of conducting a survey of fish consumers and sellers in points of sale, sampling fish of three species [Marquereau (Scomber scombrus), Cod (Gadus morhua) and Bifaka (Ethmalosa fimbriata)], randomly in some markets of the city to evaluate the total Aflatoxins contents (B1, B2, G1, G2) by the quantitative ELISA method and finally to estimate the level of exposure of the populations. It emerges from this study that of the 30 samples analyzed, 96.1% contained total Aflatoxins and two samples had total Aflatoxins levels above the standard, which is 20 ppb. These first results show that the risk is present in Cameroon and in order to improve the quality of marketed fish in terms of mycotoxins, a more thorough control must be done from the production chain to the consumer.

Keywords: aflatoxins, evaluation, exposure, mycotoxins, fish

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Authors: John Kong Shan Ho

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In June 2022, the Law Commission of England and Wales published an options paper to examine how the law on corporate criminal liability can be reformed under the English system. The paper merely details options for reform and does not seek to make recommendations. However, the paper has ruled out the “respondeat superior” approach of the US and “corporate culture” approach of Australia as reform options. On balance, the preferred reform option of the Law Commission is the “senior officer” approach as currently adopted in Canada. This article is written against such background and argues that due to similarities between the English and Canadian systems, the latter’s approach is more ideal to be adopted by the former as a model for reform in this area.

Keywords: corporate criminal liability, identification principle, directing mind and will, England, Canada

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