Search results for: credibility of news

Authors: Yi Wang, Xun Liang

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This paper introduces a model of internet public opinion waves, which describes the message propagation and measures the influence of a detected event. We collect data on public opinion propagation from different platforms on the internet, including micro-blogs and news. Then, we compare the spread of public opinion to the seismic waves and correspondently define the P-wave and S-wave and other essential attributes and characteristics in the process. Further, a model is established to evaluate the magnitude scale of the events. In the end, a practical example is used to analyze the influence of network public opinion and test the reasonability and effectiveness of the proposed model.

Keywords: internet public opinion waves (IPOW), magnitude scale, cross-platform, information propagation

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Authors: Panagiotis I. Mallios, Vassilis S. Moustakis

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The research reported herein presents a conceptual model that explores the relationship between social media factors and entrepreneurial intention, with a focus on the Greek startup ecosystem. The significance of the study is that social media have gained importance in explaining the entrepreneurial process, and through them, nascent and potential entrepreneurs seem to get inspired and motivated to initiate their businesses. The research methodology employed in this study included a qualitative research approach, utilizing in-depth interviews with a sample of 15 startup entrepreneurs providing valuable retrospective information. The data collected were analyzed using the content analysis method. The major findings of the study are that social media factors such as usefulness, influence, and credibility have a significant impact on entrepreneurial intention. We also found that social media can be a powerful tool for entrepreneurs to access resources, knowledge and networks that can help them in their venture creation. Overall, this research contributes to the entrepreneurship literature by uncovering the relationship between social media factors and entrepreneurial intention and has implications for entrepreneurial education, policymakers, and official partners, highlighting the potential of social media to enhance the startup ecosystem.

Keywords: entrepreneurial intention, social media, start up ecosystem, entrepreneurship

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Authors: Motaz Alshawwa

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This current study aims to know journalists' motives for dealing with electronic journalism more than paper journalism in Palestine. The participants of the study were (250) journalists. To achieve the study objective, a questionnaire was used that was composed of (18) questions. The results of the study showed that the motives dealing with electronic journalism were utilitarian motives that were represented by knowing the local news. We find a statistically significant relationship at the level of significance of 0.05 between the uses of electronic journalism and gender, and there are statistically significant differences at the level of 0.05 in the motives of dealing with electronic journalism. The study recommends the daily paper journals in Palestine should meet the various and different needs of the public.

Keywords: electronic journalism, journalist, paper journalism, utilitarian motives

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Authors: Mark McKeown

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Press articles opining on how China has become the West’s biggest threat have become so common as to feel like old news. Since the United States shifted diplomatic recognition from Taiwan to the People’s Republic of China in 1979 the relationship between the world’s two largest economies has been at best a brittle one. This coiled tension has grown as trade between the two countries snaked ever upwards. As a byproduct of globalization Apple have focused much of their production and assembly in China. This has left the U.S. Big Tech company with several challenges. This paper focusses on the tightrope Apple now has to traverse. The majority of the data and analysis within this paper is sourced from my current ongoing PhD research on the influence of Big Tech lobbying on U.S. foreign policy. One of the main conclusions from this analysis is Apple has to adopt a carefully nuanced strategy of appeasement to avoid friction, with both the governments of China and the United States.

Keywords: apple, China, Taiwan, war

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Authors: Zixuan Yang

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This paper presents an analysis of the necessary consideration culture in distributed design through a thorough literature review and case study. The literature review has identified that the need for understanding cultural differences in product design and user evaluations is highlighted by analyzing cross-cultural influences; culture plays a significant role in distributed work, particularly in establishing team cohesion, trust, and credibility early in the project. By applying approaches of Geert Hofstede's dimensions and Fukuyama's trust analysis, a case study of a global design project, i.e., multicultural distributed teamwork solving the problem in terms of reducing the risk of deep vein thrombosis, showcases cultural dynamics, emphasizing trust-building and decision-making. The lessons learned emphasized the importance of cultural awareness, adaptability, and the utilization of scientific theories to enable effective cross-cultural collaborations in global design, providing valuable insights into navigating cultural diversity within design practices.

Keywords: culture, distributed design, global design, Geert Hofstede's dimensions, Fukuyama's trust analysis

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Authors: Mohammad Obeidat

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In recent years, social media has revolutionized the way businesses market their products and services. Platforms such as Instagram, Facebook, YouTube, and TikTok have become powerful tools for reaching large audiences and engaging with consumers in real-time. These platforms allow businesses to create visually appealing content, interact with customers, and leverage user-generated content to enhance brand visibility and credibility. Recent statistics indicate that businesses that actively participate in social media marketing see improvements in brand visibility, customer engagement, and revenue generation. For example, several studies reveal that 70% of business-to-consumer marketers have gained customers through Facebook. This study aims to contribute to the academic literature on social media marketing and consumer behavior, specifically within the context of the fitness industry in the UAE. The findings will provide valuable insights for gym and fitness center managers, marketers, and social media strategists looking to enhance their engagement with potential customers. By understanding the impact of social media on purchasing decisions, businesses can tailor their marketing efforts to meet consumer expectations better and drive membership growth.

Keywords: social media, consumer behavior, digital native, influencer

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Authors: Sujin Hwang, Hyerang Park, Hyunchul Kim

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The purpose of this study is to find the effectiveness of the admission simplification policy. The number of online news articles about ‘high school record’ was collected and semantically analyzed to identify and analyze the social awareness during 2014 to 2015. The main results of the study are as follows: First, there was a difference in expectations that the burden of the examinees would decrease as announced by KCUE. Thus, there was still a strain on the university entrance exam after the enforcement of the policy. Second, private tutoring is expanding in different forms, rather than reducing the policy. It is different from the prediction that examinees can prepare for university admissions without the private tutoring. Thus, the college admission rules currently enforced needs to be improved. The reasonable college admission system changes are discussed.

Keywords: education policy, private tutoring, shadow education, education admission policy

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Authors: Rosni Lakandri

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With the development of science and technology, there has been a complete transformation in the domain of information technology. Particularly after the Second World War and Cold War period, the role of media and communication technology in shaping the political, economic, socio-cultural proceedings across the world has been tremendous. It performs as a channel between the governing bodies of the state and the general masses. As we have seen the international community constantly talking about the onset of Asian Century, India and China happens to be the major player in this. Both have the civilization history, both are neighboring countries, both are witnessing a huge economic growth and, important of all, both are considered the rising powers of Asia. Not negating the fact that both countries have gone to war with each other in 1962 and the common people and even the policy makers of both the sides view each other till now from this prism. A huge contribution to this perception of people goes to the media coverage of both sides, even if there are spaces of cooperation which they share, the negative impacts of media has tended to influence the people’s opinion and government’s perception about each other. Therefore, analysis of media’s impression in both the countries becomes important in order to know their effect on the larger implications of foreign policy towards each other. It is usually said that media not only acts as the information provider but also acts as ombudsman to the government. They provide a kind of check and balance to the governments in taking proper decisions for the people of the country but in attempting to answer this hypothesis we have to analyze does the media really helps in shaping the political landscape of any country? Therefore, this study rests on the following questions; 1.How do China and India depict each other through their respective News media? 2.How much and what influences they make on the policy making process of each country? How do they shape the public opinion in both the countries? In order to address these enquiries, the study employs both primary and secondary sources available, and in generating data and other statistical information, primary sources like reports, government documents, and cartography, agreements between the governments have been used. Secondary sources like books, articles and other writings collected from various sources and opinion from visual media sources like news clippings, videos in this topic are also included as a source of on ground information as this study is not based on field study. As the findings suggest in case of China and India, media has certainly affected people’s knowledge about the political and diplomatic issues at the same time has affected the foreign policy making of both the countries. They have considerable impact on the foreign policy formulation and we can say there is some mediatization happening in foreign policy issues in both the countries.

Keywords: China, foreign policy, India, media, public opinion

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Authors: Onyekwere Okpara, Kingsley C. Izuogu

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This paper examined newspaper framing of President Buhari's handling of insecurity in Nigeria between January 2016-December 2017. The objectives were to examine the tone and sources of news frames used in reporting President Buhari's handling of insecurity in Nigeria. This paper did a content analysis of three newspapers-Daily Sun, The Nation, and the Leadership. Using a systematic random sampling, the study sampled a total of 732 editions of the selected newspapers and found out that the newspapers used neutral tone and government frame. The study, therefore, recommended that newspapers should improve their investigative reporting efforts.

Keywords: insecurity, newspapers, framing, media

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Authors: Evgeni Baratashvili, Anzor Abralava, Rusudan Kutateladze, Nino Pailodze, Irma Makharashvili, Larisa Takalandze

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Sinergy as a neological term is reflected in modern sciences. It can be found in the various fields of science including the humanities and technical sciences. Among them are biology and medicine, philology, economy and etc. Synergy is the received surplus of marginal high total effect of the groups, consolidated by one common idea, received through endeavored applies of their combined tools, via obtained effect of the separate independent actions of the groups. In the conditions of market economy, according the terms of new communication terminology, synergy effects on management and marketing successfully as well as on purity defense of native language. The well-known scientist’s and public figure’s Academician I. Prangishvili’s works are especially valuable in this aspect. In our opinion the entropy research is linked to his name in our country. In modern economy, the current qualitative changes shows us that the most number of factors and issues have been regrouped. They have a great influence and even define the economic development. The declining abilities of traditional recourses of economic growth have been related on the use of their physical abilities and their moving closer to the edge. Also it is related on the reduced effectiveness, which at the same time increases the expenditures. This means that the leading must be the innovative process system of products and services in the economic growth model. In our opinion the above mentioned system is distinguished with the synergistic approach. It should be noted that the main components of the innovative system are technological, scientific and scientific-technical, social-organizational, managerial and cognitive changes. All of them are reflected on scientific works and inventions in the proper dosages, in know-how and material source. At any stage they create the reproduction cycle. The innovations are different from each other by technologies, origination, design, innovation and quality, subject-content structure, by the the spread of economic processes and the impact of the level of it’s distribution. We have presented a generalized statement of an innovative approach, which is not a single act of innovation but it is also targeted system of the development, implementation, reconciling-exploitation, production, diffusion and commercialization of news. The innovative approaches should be considered as the creation of news, in-depth process of creativity as an innovative alternative to the realization of innovative and entrepreneurial efforts and measures, in order to meet the requirements of the permanent process.

Keywords: economic development, leading process, neological term, synergy

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Authors: S. K. Ashiquer Rahman

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Recently, oil has become more influential in almost every economic sector as a key material. As can be seen from the news, when there are some changes in an oil price or OPEC announces a new strategy, its effect spreads to every part of the economy directly and indirectly. That’s a reason why people always observe the oil price and try to forecast the changes of it. The most important factor affecting the price is its supply which is determined by the number of wildcats drilled. Therefore, a study about the number of wellheads and other economic variables may give us some understanding of the mechanism indicated by the amount of oil supplies. In this paper, we will consider a relationship between the number of wellheads and three key factors: the price of the wellhead, domestic output, and GNP constant dollars. We also add trend variables in the models because the consumption of oil varies from time to time. Moreover, this paper will use an econometrics method to estimate parameters in the model, apply some tests to verify the result we acquire, and then conclude the model.

Keywords: price, domestic output, GNP, trend variable, wildcat activity

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Authors: Niina Meriläinen

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Digital platforms are arenas for dialogue, various kinds of political debates, information and news gathering, policymaking, and social change processes. Human rights serve as examples of social and political issues that are universally noted as principles and yet often violated on digital platforms as well as in the analog world. Digital platforms in this study are different Internet sites, blogs, discussion platforms, social media apps, and gaming. Various actors, from human rights activists and non-governmental organizations to individual people, governments, and corporations, use digital platforms along with analog arenas to discuss and defend human rights, while violators can find new victims and continue violating rights on the same platforms. Digital platforms create opportunities for various women and minorities to empower themselves and others and to be active in various arenas of society and policymaking. At the same time, digital platforms pose threats to human rights globally, especially to women, girls, and minorities. The results of this meta-study of n=120 academic case studies indicate that more research is needed to determine the framework of human rights and human rights on digital platforms. A broad discussion must be had on what human rights require in the digital realm and how ICTs may enhance or threaten our ability to respect, protect, and fulfill a wide variety of human rights while various digital platforms pose multiple threats to human rights. This relates to the willingness of political decision-makers to act upon various crimes committed on and with online platforms. More research is needed to determine the framework of digital human rights and human rights on digital platforms in relation to political communication and decision-making. It is important to develop a framework in which these are defined. It must be discussed who participates in this process: those whose rights are violated, companies that profit by selling our personal data, activists, governments, and some unknown actors. In the end, the question comes back to who has the power to define what we talk about, when, and where. This use of power plays a big role. Digital platforms illustrate the darker side of technological progress, which, on the one hand, has given various people the possibility to engage in society, empower themselves, and take ownership of their rights globally. At the same time, the platforms enable others to use the same platforms to find victims, abuse them, and exploit them. Bullying, harassment, and violence are rampant on various digital platforms, where minorities and people with limited support are victims. There is indeed a need for a discussion of normative values in the era of fake news, the power of influencers, Trumpism, and institutionalized disregard for human rights, gender equality, and the elimination of gender-based violence online. Attention and obligations must be placed on politicians and internet architecture, such as corporations, and their roles in human rights and their violations online.

Keywords: human rights, digital platforms, violations, internet, social media

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Authors: Joseph Uzuazomaro Oju

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The ease at which manipulated media can be created, and the increasing difficulty in identifying fake media makes it a great threat. Most of the applications used for the creation of these high-quality fake videos and images are built with deep learning. Hence, the use of deep learning in creating a detection mechanism cannot be overemphasized. Any successful fake media that is being detected before it reached the populace will save people from the self-doubt of either a content is genuine or fake and will ensure the credibility of videos and images. The methodology introduced in this paper approaches the manipulated media detection challenge using a combo of VGG-19 and a deep capsule network. In the case of videos, they are converted into frames, which, in turn, are resized and cropped to the face region. These preprocessed images/videos are fed to the VGG-19 network to extract the latent features. The extracted latent features are inputted into a deep capsule network enhanced with a 3D -convolution dynamic routing agreement. The 3D –convolution dynamic routing agreement algorithm helps to reduce the linkages between capsules networks. Thereby limiting the poor learning shortcoming of multiple capsule network layers. The resultant output from the deep capsule network will indicate a media to be either genuine or fake.

Keywords: deep capsule network, dynamic routing, fake media detection, manipulated media

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Authors: Cory B. Portner, Julie A. Grauert, Lisa M. Stromme, Shelby D. Anderson, Franji H. Mayes

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Introduction: WASHINGTON state in the Pacific Northwest of the United States is internationally known for its technology industry, fisheries, agriculture, and vistas. On January 21, 2020, Washington state also became known as the first state with a confirmed COVID-19 case in the United States, thrusting the state into the international spotlight as the world came to grips with the global threat of this disease presented. Tourism is Washington state’s fourth-largest industry. Tourism to the state generates over 1.8 billion dollars (USD) in local and state tax revenue and employs over 180,000 people. Communicating with residents, stakeholders, and visitors on the status of disease activity, prevention measures, and response updates was vital to stopping the pandemic and increasing compliance and awareness. Significance: In order to communicate vital public health updates, guidance implementation, and safety measures to the public, the Washington State Department of Health established routine live virtual media briefings to reach audiences via social media, internet television, and broadcast television. Through close partnership with regional broadcast news stations and the state public affairs news network, the Washington State Department of Health hosted 95 media briefings from January 2020 through September 2022 and continues to regularly host live virtual media briefings to accommodate the needs of the public and media. Methods: Our methods quickly evolved from hosting briefings in the cement closet of a military base to being able to produce and stream the briefings live from any home-office location. The content was tailored to the hot topic of the day and to the reporter's questions and needs. Virtual media briefings hosted through inexpensive or free platforms online are extremely cost-effective: the only mandatory components are WiFi, a laptop, and a monitor. There is no longer a need for a fancy studio or expensive production software to achieve the goal of communicating credible, reliable information promptly. With minimal investment and a small learning curve, facilitators and panelists are able to host highly produced and engaging media availabilities from their living rooms. Results: The briefings quickly developed a reputation as the best source for local and national journalists to get the latest and most factually accurate information about the pandemic. In the height of the COVID-19 response, 135 unique media outlets logged on to participate in the briefing. The briefings typically featured 4-5 panelists, with as many as 9 experts in attendance to provide information and respond to media questions. Preparation was always a priority: Public Affairs staff for the Washington State Department of Health produced over 170 presenter remarks, including guidance on talking points for 63 expert guest panelists. Implication For Practice: Information is today’s most valuable currency. The ability to disseminate correct information urgently and on a wide scale is the most effective tool in crisis communication. Due to our role as the first state with a confirmed COVID-19 case, we were forced to develop the most accurate and effective way to get life-saving information to the public. The cost-effective, web-based methods we developed can be applied in any crisis to educate and protect communities under threat, ultimately saving lives from a laptop.

Keywords: crisis communications, public relations, media management, news media

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Authors: Baljit Singh Khehra, Amar Partap Singh Pharwaha

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Clusters of Microcalcifications (MCCs) are most frequent symptoms of Ductal Carcinoma in Situ (DCIS) recognized by mammography. Least-Square Support Vector Machine (LS-SVM) is a variant of the standard SVM. In the paper, LS-SVM is proposed as a classifier for classifying MCCs as benign or malignant based on relevant extracted features from enhanced mammogram. To establish the credibility of LS-SVM classifier for classifying MCCs, a comparative evaluation of the relative performance of LS-SVM classifier for different kernel functions is made. For comparative evaluation, confusion matrix and ROC analysis are used. Experiments are performed on data extracted from mammogram images of DDSM database. A total of 380 suspicious areas are collected, which contain 235 malignant and 145 benign samples, from mammogram images of DDSM database. A set of 50 features is calculated for each suspicious area. After this, an optimal subset of 23 most suitable features is selected from 50 features by Particle Swarm Optimization (PSO). The results of proposed study are quite promising.

Keywords: clusters of microcalcifications, ductal carcinoma in situ, least-square support vector machine, particle swarm optimization

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Authors: Nancy Sakr, Mohamed Abou-Zeid

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World energy consumption has increased rapidly in the past few years. Due to population growth, total energy consumption is increasing; a large amount of energy is wasted on the cooling and heating processes in buildings. However, using thermal heating management can minimize costs, heat consumption and create a management system for the heat insulation for buildings. This concept is being implemented through different approaches. Based on analysis and research, there is evidence in the energy consumption before and after testing and applying construction approaches for thermal heating management in building units. This investigation addresses the evaluation of the influence of external coatings on energy consumption. Coatings are considered one of the smart effective available approaches for energy efficiency. Unfortunately, this approach is not widely applied in the construction industry. It needs more data to prove effectiveness and credibility between people to use it as a smart thermal insulation approach. Two precedents have been analyzed in order to monitor buildings’ heat exposure, and how the buildings will be affected by thermal insulation materials. Data sheets from chemical companies which produce similar coatings are compared with the usual products and the protective thermal products.

Keywords: energy consumption, building envelope, thermal insulation, protective coatings

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Authors: C. Labate, M. P. De Santo, G. Lombardo, R. Barberi, M. Lombardo, N. M. Ziebarth

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In the past decades, the importance of corneal biomechanics in the normal and pathological functions of the eye has gained its credibility. In fact, the mechanical properties of biological tissues are essential to their physiological function. We are convinced that an improved understanding of the nanomechanics of corneal tissue is important to understand the basic molecular interactions between collagen fibrils. Ultimately, this information will help in the development of new techniques to cure ocular diseases and in the development of biomimetic materials. Therefore, nanotechnology techniques are powerful tools and, in particular, Atomic Force Microscopy has demonstrated its ability to reliably characterize the biomechanics of biological tissues either at the micro- or nano-level. In the last years, we have investigated the mechanical anisotropy of the human corneal stroma at both the tissue and molecular levels. In particular, we have focused on corneal cross-linking, an established procedure aimed at slowing down or halting the progression of the disease known as keratoconus. We have obtained the first evidence that riboflavin/UV-A corneal cross-linking induces both an increase of the elastic response and a decrease of the viscous response of the most anterior stroma at the scale of stromal molecular interactions.

Keywords: atomic force spectroscopy, corneal stroma, cross-linking, viscoelasticity

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Authors: V. Fuis, P. Janicek, T. Navrat

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The global solved problem is the calculation of the parameters of ceramic material from a set of destruction tests of ceramic heads of total hip joint endoprosthesis. The standard way of calculation of the material parameters consists in carrying out a set of 3 or 4 point bending tests of specimens cut out from parts of the ceramic material to be analysed. In case of ceramic heads, it is not possible to cut out specimens of required dimensions because the heads are too small (if the cut out specimens were smaller than the normalized ones, the material parameters derived from them would exhibit higher strength values than those which the given ceramic material really has). A special destruction device for heads destruction was designed and the solved local problem is the modification of this destructive device based on the analysis of tensile stress in the head for two different values of the depth of the conical hole in the head. The goal of device modification is a shift of the location with extreme value of 1 max from the region of head’s hole bottom to its opening. This modification will increase the credibility of the obtained material properties of bio ceramics, which will be determined from a set of head destructions using the Weibull weakest link theory.

Keywords: ceramic heads, depth of the conical hole, destruction test, material parameters, principal stress, total hip joint endoprosthesis

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Authors: O. I. Ekwueme

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New media technologies are noted for their immense contributions in various sectors of the economy which are believed to have resulted in the development of European countries. There is an assumption that we cannot have development communication without communication development, but we are not sure if new media technologies contribute to development in the South-East zone, Nigeria. The study employed mixed method and discovered that new media technologies have a very minimal relationship to development in the South-East zone, Nigeria. It was discovered that the media report on development news is basically informative instead of interactive. The South-East zone is scarcely covered unlike other zones. It argued that the communication technologies introduced in Nigeria was as a result of their struggle for independence. It was recommended that media organisations in the South-East zone should give adequate coverage to the zone, and be more interactive.

Keywords: communication, development, new media, technologies

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Authors: Abdullahi Marshal Idris, Murtala Mohammed Alamai, Adama Jummai Idris, Bello Mohammed Gwagwada

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The technological revolution of the 1990s have brought about many new opportunities and challenges for the tourism and hospitality industries mostly in Nigeria and with tourism having global industry information as its life-blood and technology becoming fundamental to the ability of the industry to operate effectively and competitively. The whole system of information technologies is being rapidly diffused throughout the tourism industry and no player will escape information technologies impacts. The paper gives an insight into the importance of destination branding and the application of information technologies and the use of Internet in tourism and hospitality industries in Nigeria giving strategic frameworks, providing analysis of the Internet and its impact on these sectors. It also aims to show how technological innovations and information system can be beneficial for destinations companies like game reserves national parks, and other resorts by using the literature of existing efforts in global industry players as well as documented evidences where recommendations for destinations and companies is made to seek to foster the development of this connection by investing considerable resources in marketing activities on social networks and by reinforcing the trust of users, because credibility and reliability are still critical in this area.

Keywords: branding, marketing, technology, tourism product

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Authors: Necati Içer

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Crop-hail insurance plays a vital role in managing risks and reducing the financial consequences of hail damage on crop production. Predicting insurance premium rates with short-term data is a major difficulty in numerous nations because of the unique characteristics of hailstorms. This study aims to suggest a feasible approach for establishing equitable premium rates in crop-hail insurance for nations with short-term insurance data. The primary goal of the rate-making process is to determine premium rates for high and zero loss costs of villages and enhance their credibility. To do this, a technique was created using the author's practical knowledge of crop-hail insurance. With this approach, the rate-making method was developed using a range of temporal and spatial factor combinations with both hypothetical and real data, including extreme cases. This article aims to show how to incorporate the temporal and spatial elements into determining fair premium rates using short-term insurance data. The article ends with a suggestion on the ultimate premium rates for insurance contracts.

Keywords: crop-hail insurance, premium rate, short-term insurance data, spatial and temporal parameters

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Authors: Monica Santi, Evita Puspitasari

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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.

Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism

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Authors: Xiaobing Liu, Bo Zhang, Xiaolong Zhao

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The square-dancing is one of the most popular new physical activities in China in recent years, which has become a hotspot of Chinese landscape research. This paper collects 749 news reports from four authoritative newspapers in Harbin for 3 years, and probes into the space use needs of participants and non-participants of square-dancing. In this paper, the research results are compared with the contents of three related planning and design codes in China, and some modification or supplementary suggestions are proposed from three aspects, such as decision-making process, total-quantity control, and site design. Different from the traditional research, this research does not use the data from interviews and the questionnaires, but uses the traditional media report content for analyzing. To some extent, it avoids the research result being excessively subjective, enhances objectivity and the authority.

Keywords: China, landscape, space design, square-dancing

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Authors: Ajay Likhite, Prashant Parhad, D. R. Peshwe, S. U. Pathak

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Chromium bearing Austempered Ductile Iron (ADI) has been recently in the news for its improved wear performance over the ADI. The work presented below was taken up to study the effect of different austenitisation temperatures on the microstructure and wear performance of the Carbidic Austempered Ductile Iron (CADI). In this investigation Cr bearing ductile iron was subjected to austempering treatment to obtain an ausferritic microstructure. Two different austenitisation temperatures were selected whereas, the austempering temperature and time was kept unchanged. Microstructure and wear performance of this alloy, austenitized at two different temperatures was studied.

Keywords: austempered ductile iron, carbidic austempered ductile iron, austenitization temperature, wear behavior

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Authors: Neyzielle Ronnicque Cadiz

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The Philippine is a hotbed of disasters and is a locus of natural hazards. With an average of 20 typhoons entering the Philippine Area of Responsibility (PAR) each year, seven to eight (7-8) of which makes landfall. The country rather inevitably suffers from climate-related calamities. With this vulnerability to natural hazards, the relevant hazard-related issues that come along with the potential threat and occurrence of a disaster oftentimes garners lesser media attention than when a disaster actually occurred. Post-disaster news and events flood the content of news networks primarily focusing on, but not limited to, the efforts of the national government in resolving post-disaster displacement, and all the more on the community leaders’ incompetence in disaster mitigation-- even though the University of the Philippines’ NOAH Center work hand in hand with different stakeholders for disaster mitigation communication efforts. Disaster risk communication is actually a perennial dilemma. There are so many efforts to reach the grassroots level but emergency and disaster preparedness messages inevitably fall short.. The Philippines is very vulnerable to hazards risk and disasters but social media posts and communication efforts mostly go unnoticed, if not argued upon. This study illustrates the outcomes of a research focusing on the print, broadcast, and social media’s role on disaster communication involving the natural catastrophic events that took place in the Philippines from 2009 to present. Considering the country’s state of development, this study looks on the rapid and reliable communication between the government, and the relief/rescue workers in the affected regions; and how the media portrays these efforts effectively. Learning from the disasters that have occurred in the Philippines over the past decade, effective communication can ensure that any efforts to prepare and respond to disasters can make a significant difference. It can potentially either break or save lives. Recognizing the role of communications is not only in improving the coordination of vital services for post disaster; organizations gave priority in reexamining disaster preparedness mechanisms through the Communication with Communities (CwC) programs. This study, however, looks at the CwC efforts of the Philippine media platforms. CwC, if properly utilized by the media, is an essential tool in ensuring accountability and transparency which require effective exchange of information between disasters and survivors and responders. However, in this study, it shows that the perennial dilemma of the Philippine media is that the Disaster Risk Reduction and Management (DRRM) efforts of the country lie in the clouded judgment of political aims. This kind of habit is a multiplier of the country’s risk and insecurity. Sometimes the efforts in urging the public to take action seem useless because the challenge lies on how to achieve social, economic, and political unity using the tri-media platform.

Keywords: Philippines at risk, pre/post disaster communication, tri-media platform, UP NOAH

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Authors: Nadia Elouaer

Abstract:

Tax revenue is the main state resource and one of the important variables in tax policy. Nevertheless, this resource is continually decreasing, so it is important to focus on the reasons for this decline. Several studies show that the taxpayer is reluctant to pay taxes, especially in countries at risk or in countries in transition, including Tunisia. This study focuses on the tax evasion behavior of a Tunisian taxpayer under the influence of his political beliefs, as well as the influence of different tax compliance variables. Using a questionnaire, a sample of 500 Tunisian taxpayers is used to examine the relationship between political beliefs and taxpayer affiliations and tax compliance variables, as well as the study of the causal link between political beliefs and fraudulent behavior. The data were examined using correlation, factor, and regression analysis and found a positive and statistically significant relationship between the different tax compliance variables and the tax evasion behavior. There is also a positive and statistically significant relationship between tax evasion and political beliefs and affiliations. The study of the relationship between political beliefs and compliance variables shows that they are closely related. The conclusion is to admit that tax evasion and political beliefs are closely linked, and the government should update its tax policy and modernize its administration in order to strengthen the credibility and disclosure of information in order to restore a relationship of trust between public authorities and the taxpayer.

Keywords: fiscal policy, political beliefs, tax evasion, taxpayer behavior

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Authors: Nicholas Okpe

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As the world gets more and more engulfed in both man-made and natural disasters, the call for religious intervention becomes intrinsically louder to the extent that any religious inclination that does not devolve into societal or humanitarian adventures makes no meaning. Wars, conflicts, environmental disturbances have thrown new challenges hitherto unknown to the doorsteps of religious groups for intervention as the last hope of humanity. In Nigeria, since the last two decades, many things have fallen apart that have led to humanitarian crisis from the North to the South and from the East to the West. Over five million Nigerians live in internally displaced camps all over the country due to the various forms of social unrest as well as natural disasters, especially floods. These problems have brought forth the signifance of various religious groups who through their interventions have often shown to be the hope of the people. This paper examines the latent potentials of religion in not only making people to cope with difficult situations they find themselves in, but also giving sucure to the many who otherwise are despondent and at the edge of life. Many religious groups have well developed plans of interventions in various humanitarian situations. The efforts of religions such as christianity, Islam and the indigenous African religion is exrayed and assessed for proper evaluation. The paper finds out that the most potent and effective means of attending to humanitarian crisis today in Nigeria is through the various religious organization as governments at various levels have lost credibility in such exercises.

Keywords: humanitarianism, religion. nigeria, society, practice

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Authors: Brang Mai Lazing

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The central argument of this paper proposes that while democracy cannot guarantee transparency, authentic transparency within the hierarchy of the Church can be pursued as a means of dealing with cases of clergy sexual abuse. Amid the recent global scandal of clergy sexual abuse cases, a previous study has argued that a democratic rule should be applied to the administration of the Church so that, while a democratic Church could be compelled to exercise greater transparency when handling such cases, the Church might thereby regain credibility. Using the methodology of literature analysis, this paper explores the necessity for hierarchy and finds that democracy cannot be a guarantee for transparency. Further, through a dialogue between the theological insights of Benedict XVI and Edward Schillebeeckx, this paper argues that transparency practices are possible within the hierarchy of the Catholic Church in dealing with clergy sexual abuse cases. Finally, three implications of transparency in dealing with clergy sexual abuse cases are proposed, viz.: (a) that the harm which is ultimately done to the sacred faith of believers and to the sacred origin of the hierarchy through clergy sexual abuse cases should be given greater emphasis, (b) that the removal of unnecessary layers within the Church hierarchy or replacement with layers empowered with the authority to effect change might help implement accountability and transparency practices, and (c) that any changes made to enhance transparency should be made in terms of ‘adaptability’.

Keywords: Benedict XVI, clergy sexual abuses, democracy, Edward Schillebeeckx, hierarchy, transparency

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Authors: Stylianos Galoukas

Abstract:

since the eve of human societies, the need for survival and covering even the most basic needs such as hunting for food, led to the realization of the need for regulation between the personal and common interest. This led to the establishment of initially unwritten and later on, written rules which then became the Law. Transparency as a word has been used for more than 2.500 years. Born in ancient Greece around the 5th BC century and although it was not originally correlated to political or public administration acts, its enclosed principles and rules, were given even then, great attention. In today’s times of fake news and meta-politics, transparency has greatly correlated with the fight against corruption especially in the financially related matters. It is believed however that transparency, being a much wider than corruption meaning, has an even greater role to play than the corruption counterpart. It can be further used to unveil or examine the genuineness of the will towards the public interest, behind every public policy or political act. Therefore, herein the timeless and fundamental principles of institutional and public administration transparency are made clear as well as their application rules that can and ought to be used as evaluation criteria.

Keywords: evaluation citeria, policies, politics, principles, rules, transparency

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Authors: Sinem Tas

Abstract:

This research paper attempts to study the perspective of personal experience in relation to spatial dynamics and artistic outcomes within the realm of cultural identity. This article serves as a partial analysis within a broader PhD investigation that focuses on the cultural dynamics and political structures behind cultural identity through an autoethnography of narrative while presenting its correlation with artistic creation in the context of space and people. Focusing on the artistic/creative practice project AUTRUI, the primary goal is to analyse and understand the influence of personal experiences and culturally constructed identity as an artist in resulting in the compositional modality of the last image considering self-reflective experience. Referencing the works of Joyce Davidson and Christine Milligan - the scholars who emphasise the importance of emotion and spatial experience in geographical studies contribute to this work as they highlight the significance of emotion across various spatial scales in their work Embodying Emotion Sensing Space: Introducing Emotional Geographies (2004). Their perspective suggests that understanding emotions within different spatial contexts is crucial for comprehending human experiences and interactions with space. Incorporating the insights of scholars like Yi-Fu Tuan, particularly his seminal work Space and Place: The Perspective of Experience (1979), is important for creating an in-depth frame of geographical experience. Tuan's humanistic perspective on space and place provides a valuable theoretical framework for understanding the interplay between personal experiences and spatial contexts. A substantial contextualisation of the geopolitics of Turkey - the implications for national identity and cohesion - will be addressed by drawing an outline of the political and geographical frame as a methodological strategy to understand the dynamics behind this research. Besides the bibliographical reading, the methods used to study this relation are participatory observation, memory work along with memoir analysis, personal interviews, and discussion of photographs and news. The utilisation of the self as data requires the analysis of the written sources with personal engagement. By delving into written sources such as written communications or diaries as well as memoirs, the research gains a firsthand perspective, enriching the analytical depth of the study. Furthermore, the examination of photography and news articles serves as a valuable means of contextualising experiences from a journalist's background within specific geographical settings. The inclusion of interviews with close family members access provides firsthand perspectives and intimate insights rooted in shared experiences within similar geographical contexts, offering complementary insights and diversified viewpoints, enhancing the comprehensiveness of the investigation.

Keywords: art, autoethnography, place and space, Turkey

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