Search results for: semantics of business vocabulary and rules

Authors: Swee Guat Yeoh, Yung Ling Tseng

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Malaysia is comprised of three major ethnic groups: The Malay, Chinese and Indian as well as a small number of indigenous peoples. With the influences of the multiple races, Malaysia is a multi-cultural country. In the era of globalization, culture has become an important soft power for a race or a country. At the same time, it provides endless inspirational source of ideas for creative business. Although jewelries are decorative objects, they function and exist as the emblems of power, wealth and contract in certain cultural systems. In the meantime, they also record the lifestyle and ideology of everyday life. Therefore, in a creative cultural industry, jewelry with cultural aspects and cultural contents are deemed to be highly important. With the three major ethnic groups in Malaysia as objects, this research aims to find out the relationships between the cultures and decorations of the three major ethnic groups in the aspects of customs, religions and lifestyles.

Keywords: ethnicity, multi-cultural, jewelry, craft technique

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Authors: Fajar Ajie Setiawan, Ratu Azima Mayangsari, Bunga Aprilia

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The emergence of creative hubs around the world, including in Bandung, was primarily driven by the needs of collaborative-innovative spaces for creative industry activities such as the Maker Movement and the Coworking Movement. These activities pose challenges for identification and formulation of sets of indicators for modeling creative hubs in Bandung to help stakeholders in formulating strategies. This study intends to identify their characteristics. This research was conducted using a qualitative approach comparing three concepts of creative hub categorization and integrating them into a single instrument to analyze 12 selected creative hubs. Our results showed three new functions of creative hubs in Bandung: (1) cultural, (2) retail business, and (3) community network. Results also suggest that creative hubs in Bandung are commonly established for networking and community activities. Another result shows that there was a shifting pattern of creative hubs before the 2000s and after the 2000s, which also creates a hybrid group of creative hubs.

Keywords: creative industry, creative hubs, Ngariung, Bandung

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Authors: Siham Boulaknadel

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Every culture has its share of a rich history of storytelling in oral, visual, and textual form. The Amazigh language, as many languages, has its own which has entertained and informed across centuries and cultures, and its instructional potential continues to serve teachers. According to many researchers, listening to stories draws attention to the sounds of language and helps children develop sensitivity to the way language works. Stories including repetitive phrases, unique words, and enticing description encourage students to join in actively to repeat, chant, sing, or even retell the story. This kind of practice is important to language learners’ oral language development, which is believed to correlate completely with student’s academic success. Today, with the advent of multimedia, digital storytelling for instance can be a practical and powerful learning tool. It has the potential in transforming traditional learning into a world of unlimited imaginary environment. This paper reports on a research project on development of multimedia Storytelling Website using traditional Amazigh oral narratives called “tell me a story”. It is a didactic tool created for the learning of good moral values in an interactive multimedia environment combining on-screen text, graphics and audio in an enticing environment and enabling the positive values of stories to be projected. This Website developed in this study is based on various pedagogical approaches and learning theories deemed suitable for children age 8 to 9 year-old. The design and development of Website was based on a well-researched conceptual framework enabling users to: (1) re-play and share the stories in schools or at home, and (2) access the Website anytime and anywhere. Furthermore, the system stores the students work and activities over the system, allowing parents or teachers to monitor students’ works, and provide online feedback. The Website contains following main feature modules: Storytelling incorporates a variety of media such as audio, text and graphics in presenting the stories. It introduces the children to various kinds of traditional Amazigh oral narratives. The focus of this module is to project the positive values and images of stories using digital storytelling technique. Besides development good moral sense in children using projected positive images and moral values, it also allows children to practice their comprehending and listening skills. Reading module is developed based on multimedia material approach which offers the potential for addressing the challenges of reading instruction. This module is able to stimulate children and develop reading practice indirectly due to the tutoring strategies of scaffolding, self-explanation and hyperlinks offered in this module. Word Enhancement assists the children in understanding the story and appreciating the good moral values more efficiently. The difficult words or vocabularies are attached to present the explanation, which makes the children understand the vocabulary better. In conclusion, we believe that the interactive multimedia storytelling reveals an interesting and exciting tool for learning Amazigh. We plan to address some learning issues, in particularly the uses of activities to test and evaluate the children on their overall understanding of story and words presented in the learning modules.

Keywords: Amazigh language, e-learning, storytelling, language teaching

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Authors: Elsaed Elsaed

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With the constant progress in our daily lives through information and communication technology and the presence of abundant in research activities in the hardware and software associated with them, and develop and improve their performance, but still there is a need to provide all combined solutions in one business. A systematic mapping study was conducted to investigate the contributions that have been prepared, and the areas of knowledge that are explored further, and any aspects of the research used to divide the common understanding of the latest technology in software engineering education. Which, we have categorized into a well-defined engineering framework. An overview of current research topics and trends and their distribution by type of research and scope of application. In addition, the topics were grouped into groups and a list of proposed methods and frameworks and tools was used. The map shows that the current research impact is limited to a few areas of knowledge are needed to map a future path to fill the gaps in the instruction activities.

Keywords: methodological maps, engineering education program, literature survey, communication technology

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Authors: Nabila Dwi Agustin, Ria Septitis Mentari, Nugroho Adi Sasongko

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Indonesia is experiencing a crisis in the development of defense equipment. Most of Indonesia's defense equipment must import its parts from other countries. Moreover, the area of Indonesia is 2/3 of its territory is the sea areas. For the protection of marine areas, Indonesia relies solely on submarines in monitoring conditions and whether or not intruders enter their territory. In fact, we know the submarine has a large size so that the expenses are getting bigger, the time it takes longer and needs a big maneuver to operate the submarine. Indeed, the submarine can only be operated for deeper seas. Many other countries enter the underwater world of Indonesia but Indonesia could not do anything due to the limitations of underwater monitoring system. At the same time, reconnaissance and monitor for shallow seas cannot be done by submarine. Equipment that can be used for surveillance of shallow underwater areas shall be made. This study reviewed the current research and development initiative of the submarine unmanned vehicle (SUV) or unmanned undersea vehicle (UUV) in Indonesia. This can explore underwater without the need for an operator to operate in it, but we can monitor it from a long distance. UUV has several advantages that size can be reduced as we desired, rechargeable ship batteries, has a detection sonar commonly found on a submarine and agile movement to detect at shallow sea depth. In the sonar sensors consisted of MEMS (Micro Electro Mechanical System), the sonar system runs more efficiently and effectively to monitor the target. UUV that has been developed will be very useful if the equipment is used around the outlying islands and outer from Indonesia especially the island frequented by foreign submarines without us know. The impact of this may not be felt now but it will allow foreign countries to attack Indonesia from within for the future. In addition, UUV needs to be equipped with a anti-radar system so that submarines of other countries crossing borders cannot detect it and Indonesia anti-submarine vessels can take further security measures. As the recommendation, Indonesia should take decisive steps in the state border rules, especially submarines of other countries that deliberately cross the borders of the state. This decisive action not only by word alone but also action as well. Indonesia government should show the strength and sovereignty as the entire society unites and applies the principle of universal peace.

Keywords: submarine unmanned vehicle, submarine, development of defense equipment, the border of Indonesia

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Authors: Zaiton Osman, Phang Ing, Azaze Azizi Abd Adis, Izyanti Awg Razli, Mohd Rizwan Abd Majid, Rosle Mohidin

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This study is conducted to investigate the level of financial literacy among students taking Financial Management and Banking in Universiti Malaysia Sabah, Malaysia. Students are asked to answer basic financial literacy questions in their first class before study commence and the similar questions were given in their final week of study (after 14 weeks of study duration). The comparison on their level of financial literacy will be examined. This study is expected to yields the following findings; firstly, comparison of the level of financial literacy 'before and after' courses in finance being introduced can be revealed. Secondly, it will provide suggestion on improving the standard of teaching and learning in financial management and banking courses and lastly it will help in identifying financial courses that are important in improving the level of financial literacy among students in Malaysia.

Keywords: financial literacy, university students, personal financial planning, business and management engineering

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Authors: Bian ChengXiang, Wang Qian

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With the deepening of the research on the connotation of cultural heritage and human geography, the cultural landscape takes landscape as a cultural product, integrates and blends cultural and natural heritage to explore the cultural value behind its material landscape. Qikou ancient town is a typical traditional settlement with a homomorphism of mountain and water veins. Its cultural accumulation and natural landscape play an important role in its development. Therefore, this paper will combine the material and cultural elements of Qikou ancient town to analyze the composition of the cultural landscape of the ancient town and explore the protection and utilization of the cultural landscape of Qikou ancient town from the four aspects of ecology, form, cultural form, and business form, so as to provide effective strategies for the development of the ancient town.

Keywords: four state, cultural landscape, ancient town, protection, development

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Authors: Prateep Wajeetongratana

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The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques.

Keywords: companies listed on the stock exchange, financial budget, management accounting, operating budget

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Authors: Tomáš Ludík, Jiří Barta, Josef Navrátil

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Natural or human made disasters have a significant negative impact on the environment. At the same time there is an extensive effort to support management and decision making in emergency situations by information technologies. Therefore the purpose of the paper is to propose a design patterns applicable in emergency management, enabling better analysis and design of emergency management processes and therefore easier development and deployment of information systems in the field of emergency management. It will be achieved by detailed analysis of existing emergency management legislation, contingency plans, and information systems. The result is a set of design patterns focused at emergency management processes that enable easier design of emergency plans or development of new information system. These results will have a major impact on the development of new information systems as well as to more effective and faster solving of emergencies.

Keywords: analysis and design, Business Process Modelling Notation, contingency plans, design patterns, emergency management

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Authors: Stanislovas Buteliauskas, Aušrius Juozapavičius

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City road transport contributes significantly to climate change, and the ongoing world urbanization is only increasing the problem. The paper describes a city planning concept minimizing the number of vehicles on the roads while increasing overall mobility. This becomes possible by utilizing a recently invented two-level road junction with a unique property of serving both as an intersection of uninterrupted traffic and an easily accessible transport hub capable of accumulating private vehicles, and therefore becoming an especially effective park-and-ride solution, and a logistics or business center. Optimized layouts of city road infrastructure, living and work areas, and major roads are presented. The layouts are suitable both for the development of new cities as well as for the expansion of existing ones. Costs of the infrastructure and a positive impact on climate are evaluated in comparison to current city growth patterns.

Keywords: congestion, city infrastructure, park-and-ride, road junctions

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Authors: Harris Maduku, Irrshad Kaseeram

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The objective of this paper is to understand the factors behind the formalisation willingness of South African black owned SMMEs. Cross-sectional data were collected using a questionnaire from 390 informal businesses in Johannesburg and Pretoria using stratified random sampling and clustered sampling. This study employed a multinomial logistic regression to quantitatively understand what encourages informal SMMEs to be willing to mainstreaming their operations. We find government support, corruption, employment compensation, family labour, success perception, education status, age and financing as key drivers on willingness of SMMEs to formalize their operations. The findings of our study points to government departments to invest more on both financial and non-financial strategies like capacity building and business education on informal SMMEs to cultivate their willingness to mainstream.

Keywords: mainstreaming, transition, informal, willingness, multinomial logit

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Authors: M. G. Mattos, J. E. Pécora Jr, T. A. Briso

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Today's challenging business environment, with unpredictable demand and volatility, requires a supply chain strategy that handles uncertainty and risks in the right way. Even though inventory models have been previously explored, this paper seeks to apply these concepts on a practical situation. This study involves the inventory replenishment problem, applying techniques that are mainly based on mathematical assumptions and modeling. The primary goal is to improve the retailer’s supply chain processes taking store differences when setting the various target stock levels. Through inventory review policy, picking piece implementation and minimum exposure definition, we were able not only to promote the inventory reduction as well as improve sales results. The inventory management theory from literature review was then tested on a single case study regarding a particular department in one of the largest Latam retail chains.

Keywords: inventory, distribution, retail, risk, safety stock, sales, uncertainty

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Authors: Aritra Majumdar

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While organizations strive to expand their new customer base, retaining existing relationships is a key aspect of improving overall profitability and also showcasing how successful an organization is in holding on to its customers. It is an experimentally proven fact that the lion’s share of profit always comes from existing customers. Hence seamless management of renewal journeys across different channels goes a long way in improving trust in the brand. From a quality assurance standpoint, time travel testing provides an approach to both business and technology teams to enhance the customer experience when they look to extend their partnership with the organization for a defined phase of time. This whitepaper will focus on key pillars of time travel testing: time travel planning, time travel data preparation, and enterprise automation. Along with that, it will call out some of the best practices and common accelerator implementation ideas which are generic across verticals like healthcare, insurance, etc. In this abstract document, a high-level snapshot of these pillars will be provided. Time Travel Planning: The first step of setting up a time travel testing roadmap is appropriate planning. Planning will include identifying the impacted systems that need to be time traveled backward or forward depending on the business requirement, aligning time travel with other releases, frequency of time travel testing, preparedness for handling renewal issues in production after time travel testing is done and most importantly planning for test automation testing during time travel testing. Time Travel Data Preparation: One of the most complex areas in time travel testing is test data coverage. Aligning test data to cover required customer segments and narrowing it down to multiple offer sequencing based on defined parameters are keys for successful time travel testing. Another aspect is the availability of sufficient data for similar combinations to support activities like defect retesting, regression testing, post-production testing (if required), etc. This section will talk about the necessary steps for suitable data coverage and sufficient data availability from a time travel testing perspective. Enterprise Automation: Time travel testing is never restricted to a single application. The workflow needs to be validated in the downstream applications to ensure consistency across the board. Along with that, the correctness of offers across different digital channels needs to be checked in order to ensure a smooth customer experience. This section will talk about the focus areas of enterprise automation and how automation testing can be leveraged to improve the overall quality without compromising on the project schedule. Along with the above-mentioned items, the white paper will elaborate on the best practices that need to be followed during time travel testing and some ideas pertaining to accelerator implementation. To sum it up, this paper will be written based on the real-time experience author had on time travel testing. While actual customer names and program-related details will not be disclosed, the paper will highlight the key learnings which will help other teams to implement time travel testing successfully.

Keywords: time travel planning, time travel data preparation, enterprise automation, best practices, accelerator implementation ideas

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Authors: Kocakaya Eda, Argun Doğan

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This study analyzed the present state of information technology in the field of accounting by bibliometric analysis of scientific studies on the impact on the transformation of e-billing and tax managementin Turkey. With comparative bibliometric analysis, the innovation and positive effects of the process that changed with e-transformation in the field of accounting with e-transformation in businesses and the information technologies used in accounting and tax management were analyzed comparatively. By evaluating the data obtained as a result of these analyzes, suggestions on the use of information technologies in accounting and tax management and the positive and negative effects of e-transformation on the analyzed activities of the enterprises were emphasized. With the e-transformation, which will be realized with the most efficient use of information technologies in Turkey. The synergy and efficiency of IT technology developments in avcoounting and finance should be revealed in the light of scientific data, from the smallest business to the largest economic enterprises.

Keywords: information technologies, E-invoice, E-Tax management, E-transformation, accounting programs

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Authors: Hammad Riaz, Abubakr Saeed

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Environmental Management System (EMS), i.e., ISO 14001 helps to build corporate reputation, legitimacy and can also be considered as firms’ strategic response to institutional pressure to reduce the impact of business activity on natural environment. The financial outcomes of certifying with ISO 14001 are still unclear and equivocal. Drawing on institutional and market learning theories, the impact of ISO 14001 on firms’ market performance is examined for Chinese firms. By employing rigorous event study approach, this paper compared ISO 14001 certified firms with non-certified counterpart firms based on different matching criteria that include size, return on assets and industry. The results indicate that the ISO 14001 has been negatively signed by the investors both in the short and long-run. This paper suggested implications for policy makers, managers, and other nonprofit organizations.

Keywords: ISO 14001, legitimacy, institutional forces, event study approach, emerging markets

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Authors: C. V. Chen, Y. H. Jeng, S. J. Wang

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Leadership is essential to enhancing followers’ psychological empowerment and has an effect on their willingness to take on extra-role behavior and aim for greater performance. Authentic leadership is confirmed to promote employees’ positive affect, psychological empowerment, well-being, and performance. Employees’ spontaneous undertaking of organizationally desired behaviors allows organizations’ gaining the edge in the fiercely competitive business environment. Apart from the contextual factor of leadership, individuals’ goal orientation is found to be highly related to his/her performance. To better understand the psychological process and potential moderation of personal goal orientation, this study investigates the effect of authentic leadership on employees’ task performance and organizational citizenship behavior by including psychological empowerment as the mediating factor and goal orientation as the moderating factor.

Keywords: authentic leadership, task performance, organizational citizenship behavior, goal orientation

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Authors: Hongmin Chun

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This paper examines corporate cash holdings and their effect on the cost of equity capital. In addition, this study examines the potentially different effects when the firm belongs to chaebol and non-chaebol groups. Chaebol is a South Korean form of business conglomerate. Chaebol is typically global multinationals and owns numerous international enterprises, controlled by a chairman with power over all the operations. The overall empirical result suggests that higher cash holdings are a risk increasing factor which holds for the chaebol group of firms. This result is valid in a battery of robustness tests and 2SLS regressions. In Korea, higher cash holdings represent a risk premium factor that is closely related to the overinvestment and agency problems between managers and shareholders.

Keywords: cash holdings, implied cost of equity capital, chaebol, agency problem

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Authors: G. Erkomaishvili, R. Gvelesiani, E. Kharaishvili, M. Chavleishvili

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The topic reviews the situation existing currently in Georgia in the field of tourism in conditions of globalization: Touristic resources, the paces of development of the tourism infrastructure, tourism policy, possibilities of development of the Wellness industry in Georgia that is the newest direction of the medical tourism. The factors impeding the development of the industry of tourism, namely-existence of the conflict zones, high rates of the bank credits, deficiencies associated with the tax laws, a level of infrastructural development, quality of services, deficit in the competitive staff, increase of prices in the peak seasons, insufficient promotion of the touristic opportunities of Georgia on the international markets are studied and analyzed. Besides, the levels of development of tourism in Georgia according to the World Economic Forum, aspects of cooperation with the European Union etc. are reviewed. As a result of these studies, a strategy of development of tourism and one of its directions-Wellness industries in Georgia is introduced with the relevant conclusions, on which basis the recommendations are provided.

Keywords: about tourism, tourism policy, wellness industry, business, innovation, technology

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Authors: Rogerio Vieira Dos Reis

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Countries like Brazil that despite fighting hard against corruption are not improving their corruption perception, especially due to systemic political corruption, should review their corruption prevention strategies. This thesis brings a case study based on an alternative way of preventing corruption: addressing the corruption drivers in public policies that lead to poor economic performance. After discussing the Brazilian industrial policies adopted recently, especially the measures towards the automotive sector, two corruption issues in this sector are analyzed: facilitating payment for fiscal benefits and buying the extension of fiscal benefits. In-depth interviews conducted with a policymaker and an executive of the automobile sector provide insights for identifying three main corruption drivers: excessive and unnecessary bureaucracy, a complex tax system and the existence of a closed market without setting performance requirements to be achieved by the benefited firms. Both the identification of the drivers of successful industrial policies and the proposal of anti-corruption strategies to ensure developmental outcomes are based on the economic perspective of industrial policy advocated by developmental authors and on the successful South Korean economic development experience. Structural anti-corruption measures include tax reform, the regulation of lobbying and legislation to allow corporate political contribution. Besides improving policymakers’ technical capabilities, measures at the ministry level include redesigning the automotive regimes as long-term policies focused on national investment with simple and clear rules and making fiscal benefits conditional upon performance targets focused on suppliers. This case study is of broader interest because it recommends the importance of adapting performance audits conducted by anti-corruption agencies, to focus not only on the delivery of public services, but also on the identification of potentially highly damaging corruption drivers in public policies that grant fiscal benefits to achieve developmental outcomes.

Keywords: Brazilian automotive sector, corruption, economic development, industrial policy, Inovar-Auto

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Authors: Joanna Estkowska

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Sensory integration methods are very useful and improve daily functioning autistic and mentally disabled children. Autism is a neurobiological disorder that impairs one's ability to communicate with and relate to others as well as their sensory system. Children with autism, even highly functioning kids, can find it difficult to process language with surrounding noise or smells. They are hypersensitive to things we can ignore such as sight, sounds and touch. Adolescents with highly functioning autism or Asperger Syndrome can study Science and Math but the social aspect is difficult for them. Nature science is an area of study that attracts many of these kids. It is a systematic field in which the children can focus on a small aspect. If you follow these rules you can come up with an expected result. Sensory integration program and systematic classroom observation are quantitative methods of measuring classroom functioning and behaviors from direct observations. These methods specify both the events and behaviors that are to be observed and how they are to be recorded. Our students with and without autism attended the lessons in the classroom of nature science in the school and in the laboratory of University of Science and Technology in Bydgoszcz. The aim of this study is investigation the effects of sensory integration methods in teaching to students with autism. They were observed during experimental lessons in the classroom and in the laboratory. Their physical characteristics, sensory dysfunction, and behavior in class were taken into consideration by comparing their similarities and differences. In the chemistry classroom, every autistic student is paired with a mentor from their school. In the laboratory, the children are expected to wear goggles, gloves and a lab coat. The chemistry classes in the laboratory were held for four hours with a lunch break, and according to the assistants, the children were engaged the whole time. In classroom of nature science, the students are encouraged to use the interactive exhibition of chemical, physical and mathematical models constructed by the author of this paper. Our students with and without autism attended the lessons in those laboratories. The teacher's goals are: to assist the child in inhibiting and modulating sensory information and support the child in processing a response to sensory stimulation.

Keywords: autism spectrum disorder, science education, sensory integration techniques, student with special educational needs

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Authors: Mohammadali Tavakoli, Atefeh Heydari, Zuriati Ismail, Naomie Salim

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With the increasing number of people reviewing products online in recent years, opinion sharing websites has become the most important source of customers’ opinions. Unfortunately, spammers generate and post fake reviews in order to promote or demote brands and mislead potential customers. These are notably destructive not only for potential customers but also for business holders and manufacturers. However, research in this area is not adequate, and many critical problems related to spam detection have not been solved to date. To provide green researchers in the domain with a great aid, in this paper, we have attempted to create a high-quality framework to make a clear vision on review spam-detection methods. In addition, this report contains a comprehensive collection of detection metrics used in proposed spam-detection approaches. These metrics are extremely applicable for developing novel detection methods.

Keywords: fake reviews, feature collection, opinion spam, spam detection

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Authors: Fidiana Suwitho

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Research and community service is one of important lecturer assignment in Indonesia. This article was made to meet those needs by assisting home industry entrepreneurs of various chips in Banyuwangi. Community service in this scheme are intended to increase the revenue of craftsmen of chips by improving value added of chips through food engineering technology. Ibu Anisa has produced various kinds of chips that are breadfruit chips, banana chips, yam chips, and cassava chips. In business development, Ibu Anisa facing various problems both in terms of production and management aspects. The process of production and management and marketing are still conventional so that increased demand cannot be offset by production capacity. A researcher team of STIESIA has assist partners in the processing stage, from manually to the technologically. This activity has a positive impact to However, this process has not been reached on sustainable marketing aspect, which is where the partners are still difficult to reach a wider market because of limited access.

Keywords: food engineering technology, value added of chips, community service

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Authors: Debi Konukcu Onal, Tarkan Cavusoglu

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In modern societies, the costs of public goods and services are shared through taxes paid by citizens. However, taxation has always been a frictional issue, as tax obligations are perceived to be a financial burden for taxpayers rather than being merit that fulfills the redistribution, regulation and stabilization functions of the welfare state. The tax compliance literature evolves into discussing why people still pay taxes in systems with low costs of legal enforcement. Related empirical and theoretical works show that a wide range of socially oriented behavioral factors can stimulate voluntary compliance and subversive effects as well. These behavioral motivations are argued to be driven by self-enforcing rules of informal institutions, either independently or through interactions with legal orders set by formal institutions. The main focus of this study is to investigate empirically whether institutional particularities have a significant role in explaining the cross-country differences in the tax noncompliance levels. A part of the controversy about the driving forces behind tax noncompliance may be attributed to the lack of empirical evidence. Thus, this study aims to fill this gap through regression estimates, which help to trace the link between institutional quality and noncompliance on a cross-country basis. Tax evasion estimates of Buehn and Schneider is used as the proxy measure for the tax noncompliance levels. Institutional quality is quantified by three different indicators (percentile ranks of Worldwide Governance Indicators, ratings of the International Country Risk Guide, and the country ratings of the Freedom in the World). Robust Least Squares and Threshold Regression estimates based on the sample of the Organization for Economic Co-operation and Development (OECD) countries imply that tax compliance increases with institutional quality. Moreover, a threshold-based asymmetry is detected in the effect of institutional quality on tax noncompliance. That is, the negative effects of tax burdens on compliance are found to be more pronounced in countries with institutional quality below a certain threshold. These findings are robust to all alternative indicators of institutional quality, supporting the significant interaction of societal values with the individual taxpayer decisions.

Keywords: institutional quality, OECD economies, tax compliance, tax evasion

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Authors: Ladaporn Pithuk

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This research attempts to explore the satisfaction of international tourists toward Thai economy and Bangkok attributes. Due to tourism industry provides high rate of revenue for Thailand, and the outcome from this business drives every sections of Thailand. Unfortunately, some incidents in the country, such as some turmoil, have ruined the city’s image which obviously impacts to tourism industry. Hence, this survey was established to better understand the tourist’s satisfaction in these matters. The size of this research was 400 international tourists who visit Bangkok, Thailand during the 1st – 20th March 2009 and age between 20 – 65 years. The results reveal that tourists satisfy with all of Bangkok’s attributes including general attractions, heritage attraction, maintenance factors and cultural attraction. Also, tourists’ perception toward Thai politics is significantly related to their satisfaction of Bangkok’s attributes but their perception toward Thai economy is not significantly correlated to their satisfaction of Bangkok’s attributes.

Keywords: Bangkok’s attributes, satisfaction of international tourists, Thai economy, and tourism industry

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Authors: Naoya Ozaki, Takuya Watanabe, Ryosuke Matsumoto, Noriko Fukasawa

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In the metropolitan areas in Japan, in many stations, shopping areas are set up, and escalators and elevators are installed to make the stations be barrier-free. Further, many areas around the stations are being redeveloped. Railway business operators want to know how much effect these circumstances have on attractiveness of the station or number of passengers using the station. So, we performed a questionnaire survey of the station users in the metropolitan areas for finding factors to affect the attractiveness of stations. Then, based on the analysis of the survey, we developed a method to quantitatively evaluate attractiveness of the stations. We also developed an estimation method for number of passengers based on combination of attractiveness of the station quantitatively evaluated and the residential and labor population around the station. Then, we derived precise linear regression models estimating the attractiveness of the station and number of passengers of the station.

Keywords: attractiveness of the station, estimation method, number of passengers of the station, redevelopment around the station, renovation of the station

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Authors: Fatima Muhammad Shitu

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In language learning, Second language learners like their native speaker counter parts, commit errors in their attempt to achieve competence in the target language. The realm of Collocation has to do with meaning relation between lexical items. In all human language, there is a kind of ‘natural order’ in which words are arranged or relate to one another in sentences so much so that when a word occurs in a given context, the related or naturally co -occurring word will automatically come to the mind. It becomes an error, therefore, if students inappropriately pair or arrange such ‘naturally’ co – occurring lexical items in a text. It has been observed that most of the second language learners in this research group commit collocational errors. A study of this kind is very significant as it gives insight into the kinds of errors committed by learners. This will help the language teacher to be able to identify the sources and causes of such errors as well as correct them thereby guiding, helping and leading the learners towards achieving some level of competence in the language. The aim of the study is to understand the nature of these errors as stumbling blocks to effective essay writing. The objective of the study is to identify the errors, analyse their structural compositions so as to determine whether there are similarities between students in this regard and to find out whether there are patterns to these kinds of errors which will enable the researcher to understand their sources and causes. As a descriptive research, the researcher samples some nine hundred essays collected from three hundred undergraduate learners of English as a second language in the Federal College of Education, Kano, North- West Nigeria, i.e. three essays per each student. The essays which were given on three different lecture times were of similar thematic preoccupations (i.e. same topics) and length (i.e. same number of words). The essays were written during the lecture hour at three different lecture occasions. The errors were identified in a systematic manner whereby errors so identified were recorded only once even if they occur severally in students’ essays. The data was collated using percentages in which the identified number of occurrences were converted accordingly in percentages. The findings from the study indicates that there are similarities as well as regular and repeated errors which provided a pattern. Based on the pattern identified, the conclusion is that students’ collocational errors are attributable to poor teaching and learning which resulted in wrong generalisation of rules.

Keywords: collocations, errors, second language learning, ESL students

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Authors: Guoqing Wang, Yanhua Zhao, Lina Zhang, Jingbin Bai, Ruican Zhu

Abstract:

Friction stir welding with bobbin tool is a simple technique compared to conventional FSW since the backing fixture is no longer needed and assembling labor is reduced. It gets adopted more and more in the aerospace industry as a result. However, a post-weld problem, the left keyhole, has to be fixed by forced repair welding. To close the keyhole, the conventional fusion repair could be an option if the joint properties are not deteriorated; friction push plug welding, a forced repair, could be another except that a rigid support unit is demanded at the back of the weldment. Therefore, neither of the above ways is satisfaction in welding a large enclosed structure, like rocket propellant tank. Although friction pulls plug welding does not need a backing plate, the wide applications are still held back because of the disadvantages in respects of unappropriated tensile stress, (i.e. excessive stress causing neck shrinkage of plug that will bring about back defects while insufficient stress causing lack of heat input that will bring about face defects), complicated welding parameters (including rotation speed, transverse speed, friction force, welding pressure and upset)，short welding time (approx. 0.5 sec.), narrow windows and poor stability of process. In this research, an updated technique called inertia friction pull plug welding, and its equipment was developed. The influencing rules of technological parameters on joint properties of inertia friction pull plug welding were observed. The microstructure characteristics were analyzed. Based on the elementary performance data acquired, the conclusion is made that the uniform energy provided by an inertia flywheel will be a guarantee to a stable welding process. Meanwhile, due to the abandon of backing plate, the inertia friction pull plug welding is considered as a promising technique in repairing keyhole of bobbin tool FSW and point type defects of aluminium base material.

Keywords: defect repairing, equipment, inertia friction pull plug welding, technological parameters

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Authors: Ching-Hsu Huang, Shang-Huan Wu

Abstract:

In recent years, environmental awareness has increased, environmental issues caused by meat-eating have been extended to promote reducing food surplus and waste advocates. We lose more than 3 million tons of food on average on a daily basis. Private households represent the largest food-waste faction. The main purpose of this study is to design and develop household dishes by using edible food surplus. The questionnaires were conducted to find the majority of food surplus from households, including carrot peel, pumpkin, fish skin, and soy dregs—this study designed and developed the household dishes by using the leftovers. We briefly discuss the contributions of the dishes. Mapping the household dishes deepens the promotion of household food waste prevention strategies. This study also linked the results with a set of policy, education, and restaurant business options

Keywords: food waste, food surplus, household dishes design, food waste prevention strategies

Procedia PDF Downloads 177

Authors: Donald Ouko

Abstract:

For decades, Africa has been home to several foreign companies doing business in various sectors. In recent years, China has consistently positioned itself as a development partner powerhouse among African nations. However, this has not been felt as equally beneficial to the local communities where the partnerships bloom in extractives trading. This paper explores the impact of Chinese involvement in mining on the local communities in three African countries, the factors that enable the sector to thrive amid the impacts, and what could be done differently for the local communities to experience a different outcome. It suggests alternative terms of engagement that aim at transparency, accountability, and anti-corruption to ensure inclusive social and economic development, and sound governance both at state and corporate levels.

Keywords: law and society, social development, corporate governance, China-Africa ties, human rights, socio-economic development, accountability, transparency

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Authors: Shahnaz Piroozfar, Seyed Arash Halajzadeh, Abouzar Ilkhani

Abstract:

Nowadays, in unpredictable business environments, enterprises face a great challenge to meet customer’s requirements. The performance of an enterprise has a significant impact on its activities and has to be evaluated continuously. One of the most important indicators to evaluate performance is named ‘innovation’. There are various indicators of innovation in the product/service sectors. These cause different innovation types to emerge, in product sectors. Additionally there are basic enablers to these innovation types, including an innovative culture, a customer oriented organizational culture, etc. Also one of these enablers is called enterprise system, which includes: SCM, CRM, ERP, KM etc. Knowledge management as a solution is a necessity in a competitive world. Implementation solutions such as KM are expensive, so enterprises need to answer how KM systems affect different performance indicators like innovation. This paper aims to develop a model to evaluate the impact of KM on innovation in SMEs.

Keywords: innovation, knowledge management, SMEs, enterprise

Procedia PDF Downloads 693