Search results for: Introductory accounting

Authors: Asli Yagmur Akbulut

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Despite a robust and growing job market and lucrative salaries, there is a global shortage of Information Technology (IT) professionals. To make matters worse, women continue to be underrepresented in the IT workforce and among IT degree holders. In today’s knowledge based economy and society, it is extremely important to increase the presence of women in the IT field. In order to do so, it is necessary to reduce entry barriers and attract more women to pursue degrees in various IT fields including the field of Management Information Systems (MIS). Even though MIS is considered to have a more feminine nature, women still tend to avoid majoring in this field. Unfortunately, there is a lack of research that investigates the specific factors that may deter women from pursuing a degree in MIS. To address this research gap, this study examined a set of key environmental barriers that might prevent women from pursuing an MIS degree and explored whether there were any gender differences between female and male students in terms of these key barriers. Based on a survey of 280 students enrolled in an introductory level MIS course, the study empirically confirmed that there were significant differences between male and female students in terms of the key contextual barriers perceived. Female students demonstrated major concerns about gender discrimination related barriers, whereas male students were more concerned about negative social influences. Both male and female students were equally concerned about not being able to fit in well with other MIS majors. The findings have important implications for MIS programs, as the information gained can be used to design and implement specific intervention strategies to overcome the barriers and attract larger pools of women to the MIS discipline. The paper concludes with a discussion of the findings, implications, and future research directions.

Keywords: gender differences, MIS major, underrepresentation, women in IT

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Authors: Anne Greenfield

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Introductory Statement: During the eighteenth century in London, there were over two dozen theatrical productions that featured eunuchoid characters, most of which were set in 'Eastern' locales, including the Ottoman Empire, Persia, India, and China. These characters have gone largely overlooked by recent scholars, and more analysis is needed in order to illustrate the contemporary values and anxieties reflected in these popular and recurring figures at the time. Methodology: This paper adopts a New Historical and Cultural Studies approach to the subject of theatrical depictions of eunuchs, drawing insights from seventeenth- and eighteenth-century literary works, travel narratives, medical treatises, and histories of the age. Major Findings: As this paper demonstrates, there was a high degree of complexity, variety, and -at times- respect underlying orientalist theatrical depictions of eunuchs. Not only were eunuchoid characters represented in strikingly diverse ways in scripts, but these roles were also played by a heterogeneous group of actors and even actresses. More specifically, this paper looks closely at three actresses who took roles as eunuchs in tragedies: Mrs. Verbruggen (aka Mrs. Mountfort), Mrs. Rogers, and Mrs. Bicknell—all of whom were otherwise best known as comediennes. These casting choices provided an entertaining twist on the breeches roles these actresses often played. In fact, the staging and scripting of these roles, when analyzed through the lens of these cross-gendered roles, becomes ironic and comical in several scenes that are usually assumed (by recent scholars) to be thoroughly tragic. Conclusion: Ultimately, a careful look at the staging of eunuchoid characters sheds light on not only how these productions were performed and understood, but also on how writers and theatre managers navigated the Other, whether in gender identity or culture, during this era.

Keywords: eunuch, actress, literature, drama

Procedia PDF Downloads 100

Authors: E. V. Kuzmicheva

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An attention is concentrated on a service quality estimation of sport services. A typical mathematical model was developed at the base of the «general economic theory of mass service» accounting pedagogical requirements of fitness services. Also it took into account a dependence of the club member number versus on a value of square of sport facilities. Final recommendations were applied to the fitness club resulted in some improvement of the quality sport service, an increasing of the revenue from club members and profit of clubs.

Keywords: fitness club, efficiency of operation, facilities, service quality, mass service

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Authors: Shuji Fujimoto, Fumiko Kojima, Mika Shigematsu

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Biorisk management (Biosafety/Biosecurity) is required for anyone working in a clinical laboratory (including medical/clinical research laboratories) where infectious agents and potentially hazardous biological materials are examined/stored. Proper education and training based on international standards of biorisk management should be provided not only as a part of laboratory safety program in work place but also as a part of introductory training at educational institutions for continuity and to elevate overall baseline of the biorisk management. We reported results of the pilot study of biorisk management education for graduate students majored in laboratory diagnostics previously. However, postgraduate education is still late in their profession and the participants’ interview also revealed importance and demands of earlier biorisk management education for undergraduates. The aim of this study is to identify the need for biosafety/biosecurity education and training program which is designed for undergraduate students who are entering the profession in clinical microbiology. We modified the previous program to include more basic topics and explanations (risk management, principles of safe clinical lab practices, personal protective equipment, disinfection, disposal of biological substances) and provided incorporating in the routine educational system for faculty of medical sciences in Kyushu University. The results of the pre and post examinations showed that the knowledge of the students on biorisk control had developed effectively as a proof of effectiveness of the program even in the undergraduate students. Our study indicates that administrating the basic biorisk management program in the earlier stage of learning will add positive impact to the understanding of biosafety to the health professional education.

Keywords: biorisk management, biosafety, biosecurity, clinical microbiology, education for undergraduates

Procedia PDF Downloads 192

Authors: Lizinis Cassendra Frederick Dony, Dewi Binti Tajuddin, Jirom Jeremy Frederick Dony, Andrew Nicholas

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Unemployed graduates have become among the world major concerns lately. 70% of Malaysian graduates are jobless. Due to this concerns, this paper aims to identify major factors influencing Sabah minority ethnic favorable in the entrepreneurialism business interest. Hence, extensive introductory entrepreneurship syllabus clusters development beginning from the early childhood, primary, secondary and university students. This may induce interest appeal and to develop focus group of self-employment. The study focus on 7 indicators consist of demographic profiles variable (DP), social norms (SN), attitude (A), self-efficacy (SE) and business management skills (BMS) with reference to university students’ entrepreneurial intention. This study also partially mediates the relationship between product attractiveness (PA) and the minority ethnic entrepreneurialism business interest (MEEBI), by testifying their direct and indirect relationships. Hence, this study provides new perception towards improving the graduates’ characteristic, capabilities to exploit the business opportunities in the market. Furthermore, this paper will assess the relationship with the product attractiveness(PA) as a mediator. The study encompasses on the type of Sabah minority ethnic (ME) and nature of family own business (FOB) background with the 280 samples students in UiTM Sabah and UMS. The descriptive and random sampling method of research which revealed that majority of the respondents agreed that FOB and entrepreneurship education had positively influenced the ethnic students’ involvement in the entrepreneurial process and career development either full-time or part-time basis.

Keywords: Demographic profile (DP), soci, unemployed graduates, Malaysian minority

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Authors: Ahmad A. Kader

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In the principles of Microeconomics course taught during the Fall Semester 2019, 158out of 179 students participated in the completion of two questionnaires and a survey describing their demographic and academic profiles. The two questionnaires include the 29 items of the Rotter Locus of Control Scale and the 52 items of the Schraw andDennisonMetacognitive Awareness Scale. The 52 items consist of 17 items describing knowledge of cognition and 37 items describing the regulation of cognition. The paper is intended to show the combined influence of locus of control, metacognitive knowledge, and metacognitive regulation on student performance. The survey covers variables that have been tested and recognized in economic education literature, which include GPA, gender, age, course level, race, student classification, whether the course was required or elective, employments, whether a high school economic course was taken, and attendance. Regression results show that of the economic education variables, GPA, classification, whether the course was required or elective, and attendance are the only significant variables in their influence on student grade. Of the educational psychology variables, the regression results show that the locus of control variable has a negative and significant effect, while the metacognitive knowledge variable has a positive and significant effect on student grade. Also, the adjusted R square value increased markedly with the addition of the locus of control, metacognitive knowledge, and metacognitive regulation variables to the regression equation. The t test results also show that students who are internally oriented and are high on the metacognitive knowledge scale significantly outperform students who are externally oriented and are low on the metacognitive knowledge scale. The implication of these results for educators is discussed in the paper.

Keywords: locus of control, metacognitive knowledge, metacognitive regulation, student performance, economic education

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Authors: Luanna B. Prevost, Kelli Carter, Margaurete Romero, Kirsti Martinez

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Writing is an essential scientific practice, yet, in several countries, the increasing university science class-size limits the use of written assessments. Written assessments allow students to demonstrate their learning in their own words and permit the faculty to evaluate students’ understanding. However, the time and resources required to grade written assessments prohibit their use in large-enrollment science courses. This study examined the use of machine learning algorithms to automatically analyze student writing and provide timely feedback to the faculty about students' writing in biology. Written responses to questions about matter and energy transformation were collected from large-enrollment undergraduate introductory biology classrooms. Responses were analyzed using the LightSide text mining and classification software. Cohen’s Kappa was used to measure agreement between the LightSide models and human raters. Predictive models achieved agreement with human coding of 0.7 Cohen’s Kappa or greater. Models captured that when writing about matter-energy transformation at the ecosystem level, students focused on primarily on the concepts of heat loss, recycling of matter, and conservation of matter and energy. Models were also produced to capture writing about processes such as decomposition and biochemical cycling. The models created in this study can be used to provide automatic feedback about students understanding of these concepts to biology faculty who desire to use formative written assessments in larger enrollment biology classes, but do not have the time or personnel for manual grading.

Keywords: machine learning, written assessment, biology education, text mining

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Authors: Yolanda Ramirez, Angel Tejada, Agustin Baidez

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This paper shows the general perceptions of Spanish university stakeholders in relation to the university’s annual reports and the adequacy and potential of intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. It was thought that these participants would provide a good example of the attitude of university stakeholders since they represent the different social groups connected with universities. From the results of this study we are in the position of confirming the need for universities to offer information on intellectual capital in their accounting information model.

Keywords: intellectual capital, disclosure, stakeholders, universities, annual report

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Authors: Shima Nikanjam, Badiossadat Hassanpour, Adi Irfan Che Ani

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The design process in architecture education is based upon the Learning-by-Doing method, which leads students to understand how to design by practicing rather than studying. First-year design studios, as starting educational stage, provide integrated knowledge and skills of design for newly jointed architecture students. Within the basic design studio environment, students are guided to transfer their abstract thoughts into visual concrete decisions under the supervision of design educators for the first time. Therefore, introductory design studios have predominant impacts on students’ operational thinking and designing. Architectural design thinking is quite different from students’ educational backgrounds and learning habits. This educational challenge at basic design studios creates a severe need to study the reality of design education at foundation year and define appropriate educational methods with convenient project types with the intention of enhancing architecture education quality. Material for this study has been gathered through long-term direct observation at a first year second semester design studio at the faculty of architecture at EMU (known as FARC 102), fall and spring academic semester 2014-15. Distribution of a questionnaire among case study students and interviews with third and fourth design studio students who passed through the same methods of education in the past 2 years and conducting interviews with instructors are other methodologies used in this research. The results of this study reveal a risk of a mismatch between the implemented teaching method, project type and scale in this particular level and students’ learning styles. Although the existence of such risk due to varieties in students’ profiles could be expected to some extent, recommendations can support educators to reach maximum compatibility.

Keywords: architecture education, basic design studio, educational method, forms creation skill

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Authors: M. Chavleishvili

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The paper presents the analysis of the current situation of agricultural development in Georgia. The investment environment that supports development of the agricultural sector is evaluated and the key priorities are identified. The analysis of the projects already implemented with state and EU support, as well as those that are being currently implemented is presented. The policy and the programs supporting development of agricultural sector are analyzed. Based on an analysis of the evaluations of experts and the primary accounting documents, the outcomes of investment programs, their advantages and disadvantages, are studied. Through identifying investment programs in the agricultural sector of Georgia, corresponding conclusions are made, based on which some recommendations are developed.

Keywords: agriculture, investments, investment programs, projects

Procedia PDF Downloads 334

Authors: Alaina Caulkett, Audra Selkowitz, Lauren Harter, Aimee DeFoe

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Educational robotics is an effective tool for teaching and learning STEM curricula. Yet, most traditional professional development programs do not cover engineering, coding, or robotics. This paper will give an overview of how and why the VEX Professional Development Plus Introductory Training courses were developed to provide guided, simple professional development in the area of robotics and computer science instruction. These training courses guide educators through learning the basics of VEX robotics platforms, including VEX 123, GO, IQ, and EXP. Because many educators do not have experience teaching robotics or computer science, this course is meant to simulate one on one training or tutoring through video-based instruction. These videos, led by education professionals, can be watched at any time, which allows educators to watch at their own pace and create their own personalized professional development timeline. This personalization expands beyond the course itself into an online community where educators at different points in the self-paced course can converse with one another or with instructors from the videos and learn from a growing community of practice. By the end of each course, educators are armed with the skills to introduce robotics or computer science in their classroom or educational setting. The design of the course was guided by a variation of the Understanding by Design (UbD) framework and included hands-on activities and challenges to keep educators engaged and excited about robotics. Some of the concepts covered include, but are not limited to, following build instructions, building a robot, updating firmware, coding the robot to drive and turn autonomously, coding a robot using multiple methods, and considerations for teaching robotics and computer science in the classroom, and more. A secondary goal of this research is to discuss how this professional development approach can serve as an example in the larger educational community and explore ways that it could be further researched or used in the future.

Keywords: computer science education, online professional development, professional development, robotics education, video-based instruction

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Authors: Saeed Mohammadirad

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Financing activities involve long-term liabilities, stockholders' equity (or owner's equity), and changes to short-term borrowings. Finance is very important for every business activities. To perform the finance we have to follow the accounting languages bases on the nature of the business. If all are one package in the software, it is easy to handle, monitor, control, plan, organize, direct and budget the finance. Let us make a challenge in the computer software for the whole finance packages of every business related activities. In this article, it mentioned about the finance functions in the various levels of the business activities and how it should be maintained properly to avoid the unethical events.

Keywords: financing activities, business activities, computer software, unethical events

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Authors: Dammak Saida, Mbarek Sonia

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This paper aims to examine the impact of public interest commitment, the attitude towards independence enforcement, and organizational ethical culture on auditors' ethical behavior. It also tests the moderating effect of gender diversity on these relationships. The sample consisted of 100 Tunisian chartered accountants. An online survey was used to collect the data. Data analysis techniques used to test hypotheses The findings of this study provide practical implications for accounting professionals, regulators, and audit firms as they help understand auditors' beliefs and behaviors, which implies more effective mechanisms for improving their ethical values.

Keywords: public interest, independence, organizational culture, professional behavior, Tunisian auditors

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Authors: Radostina Popova

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The paper presents an analysis of the innovation performance of small and medium-sized furniture enterprises in Bulgaria, accounting for over 97% of the companies in the sector. It contains advanced features of innovation in enterprises, specific features of the furniture industry in Bulgaria and analysis of the results of studies on the topic. The results from studies of three successive periods - 2006-2008; 2008-2010; 2010-2012, during which were studied 594 small and medium-sized furniture enterprises. There are commonly used in the EU definitions and indicators (European Commission, OECD, Oslo Manual), which allows for the comparability of results.

Keywords: innovation activity, competitiveness of innovation, furniture enterprises in Bulgaria

Procedia PDF Downloads 243

Authors: Binti Shofiatul Jannah, Hans Wakhida Rakhmatullah

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This paper aims to examine the influence of role conflict, role ambiguity and job satisfaction on auditor performance. This study uses survey method using a questionnaire to collect the data. The questionnaires distributes were 104 respondents. The respondents are auditors who work for public accounting firms in East Java. Partial Least Square (PLS) with program SmartPLS version 2.0 were used to hypothesis testing. The result shows that: (1) there is no negative influence of role conflict on auditor performance; (2) there is negative influence of role ambiguity on auditor performance; (3) there is positive influence of job satisfaction on auditor performance.

Keywords: role conflict, role ambiguity, job satisfaction, performance

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Authors: Diwei Lin, Amanda Jia Hui Tan

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In 2012, testicular cancer was estimated to account for 940 disability adjusted life years in Australia; of these, 450 were years lost due to premature death and 500 were years of healthy life lost due to disease, disability or injury. Testicular choriocarcinoma is one of the rarest variants of testicular germ cell tumours, accounting for less than 1% of testicular germ cell tumours and only about 0.19% of all testicular tumours. Management involves radical orchiectomy followed by chemotherapy. Even then, the prognosis is extremely poor. This case report describes a 20-year-old male with pure testicular choriocarcinoma with pulmonary metastases.

Keywords: testicular cancer, choriocarcinoma, cryptorchidism, chemotherapy, metastatic testicular cancer

Procedia PDF Downloads 339

Authors: Dennis Schmickle

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Introductory statement: Augmented reality (AR) can be used to breathe life into traditional graphic design media, such as posters, book covers, and album art. AR superimposes a unique image/video on a user’s view of the real world, which makes it more immersive and realistic than traditional 2D media. This study developed a series of projects that utilize both traditional and AR media to teach the fundamental principles of graphic design. The results of this study suggest that AR can be an effective tool for teaching graphic design. Abstract: Traditional graphic design media, such as posters, book covers, and album art, could be considered to be “old media.” However, augmented reality (AR) can breathe life into these formats by making them more interactive and engaging for students and audiences alike. AR is a technology that superimposes a computer-generated image on a user’s view of the real world. This allows users to interact with digital content in a way that is more immersive and interactive than traditional 2D media. AR is becoming increasingly popular, as more and more people have access to smartphones and other devices that can support AR experiences. This study is comprised of a series of projects that utilize both traditional and AR media to teach the fundamental principles of graphic design. In these projects, students learn to create traditional design objects, such as posters, book covers, and album art. However, they are also required to create an animated version of their design and to use AR software to create an AR experience with which viewers can interact. The results of this study suggest that AR can be an effective and exciting tool for teaching graphic design. The students who participated in the study were able to learn the fundamental principles of graphic design, and they also developed the skills they need to create effective AR content. This study has implications for the future of graphic design education. As AR becomes more popular, it is likely that it will become an increasingly important tool for teaching graphic design.

Keywords: graphic design, augmented reality, print media, new media, AR, old media

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Authors: Muhammad Saqib Manzoor, Camille Dickson-Deane, Prashan Karunaratne

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Cobb-Douglas production (utility) function is a fundamental function widely used in economics teaching and research. The key reason is the function's characteristics to describe the actual production using inputs like labour and capital. The characteristics of the function like returns to scale, marginal, and diminishing marginal productivities are covered in the introductory units in both microeconomics and macroeconomics with a 2-dimensional static visualisation of the function. However, less insight is provided regarding three-dimensional surface, changes in the curvature properties due to returns to scale, the linkage of the short-run production function with its long-run counterpart and marginal productivities, the level curves, and the constraint optimisation. Since (freshman) learners have diverse prior knowledge and cognitive skills, the existing “one size fits all” approach is not very helpful. The aim of this study is to bridge this gap by introducing technological intervention with interactive animations of the three-dimensional surface and sequential unveiling of the characteristics mentioned above using Python software. A small classroom intervention has helped students enhance their analytical and visualisation skills towards active and authentic learning of this topic. However, to authenticate the strength of our approach, a quasi-Delphi study will be conducted to ask domain-specific experts, “What value to the learning process in economics is there using a 2-dimensional static visualisation compared to using a 3-dimensional dynamic visualisation?’ Here three perspectives of the intervention were reviewed by a panel comprising of novice students, experienced students, novice instructors, and experienced instructors in an effort to determine the learnings from each type of visualisations within a specific domain of knowledge. The value of this approach is key to suggesting different pedagogical methods which can enhance learning outcomes.

Keywords: cobb-douglas production function, quasi-Delphi method, effective teaching and learning, 3D-visualisations

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Authors: Felix Olajide Ibikunle

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Introductory Statement: Sustainable participation of teenagers in sport requires deliberate and concerted plan and managerial policy rooted in the “philosophy of catch them young”. At risk, teenagers need proper integration into societal aspiration: This direction will go a long way to streamline them into the security breach and attractive nuisance free lifestyles. Basic Methodology: The population consists of children within 13-19 years old. A proportionate sampling size technique of 60% was adopted to select seven zones out of 11 geo-political zones in the Ibadan metropolis. Qualitative information and interview were used to collect needed information. Majority of the teenagers were out of school, street hawkers, motor pack, touts, and unserious vocation apprentices. These groups have the potentials of security breaches in the metropolis and beyond. Five hundred and thirty-four (534) respondents were used for the study. They were drawn from Ojoo, Akingbile, and Moniya axis = 72, Agbowo, Ajibode, and Apete axis = 74; Akobo, Basorun, and Idi-ape axis 79; Wofun, Monatan, and Iyana-Church axis = 78; Molete, Oke-ado and Oke-Bola axis = 75; Beere, Odinjo, Elekuro axis = 77; Eleyele, Ologuneru, and Alesinloye axis = 79. Major Findings: Multiple regression was used to analyze the independent variables and percentage. The respondents average age was 15.6 years old, and with 100% male. The instrument(questionnaire) used yielded; sport preference (r = 0.72); intervention (r = 0.68) and the sustainable participation (r = 0.70).The relative contributions of sport preference on participation of at risk teenagers was (F-ratio = 1.067); Intervention contribution of sport on participation of at risk teenagers = produced (F-ratio of 12.095) was significant while sustainable participation of at risk teenager produced (F-ratio = 1.062) was significant. Closing Statement: The respondents’ sport preference stimulated their participation in sport. The intervention exposed at risk-teenagers to coaching, which activated their interest and participation in sport. While sustainable participation contributed positively to evolve at risk teenagers participation in their preferred sport.

Keywords: sport, preference, intervention, teenagers, sustainable, participation and risk teenagers

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Authors: Amirmozafar Benshams, Khatere Kashmari, Farzad Hatami, Mesbah Saybani

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As a part of the transportation network, bridges are one of the most vulnerable structures. In order to investigate the vulnerability and seismic evaluation of bridges performance, identifying of bridge associated with various state of damage is important. Fragility curves provide important data about damage states and performance of bridges against earthquakes. The development of vulnerability information in the form of fragility curves is a widely practiced approach when the information is to be developed accounting for a multitude of uncertain source involved. This paper presents the fragility curve methodologies for bridges and investigates the practice and applications relating to the seismic fragility assessment of bridges.

Keywords: fragility curve, bridge, uncertainty, NLTHA, IDA

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Authors: Shoba Rathilal

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Numeracy, like Literacy is considered to be a core value of modern societies. Most higher education institutions in South Africa include being numerate as an important graduate attribute. It is argued that a suitability numerate society contributes to social justice, empowerment, financial and environmental sustainability and a lack of numeracy practices can contribute to disempowerment. Numeracy is commonly misconstrued as a basic and simple practice, similar in nature to basic arithmetic. This study highlights the complexities of higher education numeracy practices by analyzing a programme in a higher education institution in South Africa using the New Literacies Studies perspective.

Keywords: higher education, new literacy studies, numeracy practices, BASIC

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Authors: Felix Olajide Ibikunle

Abstract:

Introductory Statement: Sustainable participation of teenagers in sports requires deliberate and concerted plans and managerial policy rooted in the “philosophy of catch them young.” At risk, teenagers need proper integration into societal aspiration: This direction will go a long way to streamline them into security breaches and attractive nuisance free lifestyles. Basic Methodology: The population consists of children between 13-19 years old. A proportionate sampling size technique of 60% was adopted to select seven zones out of 11 geo-political zones in the Ibadan metropolis. Qualitative information and interview were used to collect needed information. The majority of the teenagers were out of school, street hawkers, motor pack touts and unserious vocation apprentices. These groups have the potential for security breaches in the metropolis and beyond. Five hundred and thirty-four (534) respondents were used for the study. They were drawn from Ojoo, Akingbile and Moniya axis = 72; Agbowo, Ajibode and Apete axis = 74; Akobo, Basorun and Idi-ape axis 79; Wofun, Monatan and Iyana-Church axis = 78; Molete, Oke-ado and Oke-Bola axis = 75; Beere, Odinjo, Elekuro axis = 77; Eleyele, Ologuneru and Alesinloye axis = 79. Major Findings: Multiple regression was used to analyze the independent variables and percentages. The respondents' average age was 15.6 years old, and 100% were male. The instrument (questionnaire) used yielded; sport preference (r = 0.72), intervention (r = 0.68), and sustainable participation (r = 0.70). The relative contributions of sport preference on the participation of at risk teenagers was (F-ratio = 1.067); Intervention contribution of sport on the participation of at risk teenagers = produced (F-ratio of 12.095) was significant while, sustainable participation of at risk teenagers produced (F-ratio = 1.062) was significant. Closing Statement: The respondents’ sport preference stimulated their participation in sports. The intervention exposed at risk-teenagers to coaching, which activated their interest and participation in sports. At the same time, sustainable participation contributed positively to evolving at risk teenagers' participation in their preferred sport.

Keywords: sport, preference, intervention, teenagers, sustainable, participation and risk teenagers

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Authors: Bita Mashayekhi, Mohammad Ara

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The purpose of this study is to provide some empirical evidence about implementing Activity-Based Costing (ABC) in the hospitality industry in Iran. For this purpose, we consider the Tabriz International Hotel as our sample hotel and then gather the relevant data from its cost accounting system in 2012. Then, we use ABC as our costing method and compare the cost of each service unit with that cost which had been extracted for the traditional costing method. The results show a different cost per unit for two methods. Also, because of its more precise and detailed provided information, an ABC system facilitates the decision-making process for managers on decisions related to profitability analysis, budgeting, pricing, and so on.

Keywords: Activity-Based Costing (ABC), activity, cost driver, hospitality industry

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Authors: A. Talaei, M. Ahiduzzaman, A. Kumar

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In Canada, an increase in the production of iron and steel is anticipated for satisfying the increasing demand of iron and steel in the oil sands and automobile industries. It is predicted that GHG emissions from iron and steel sector will show a continuous increase till 2030 and, with emissions of 20 million tonnes of carbon dioxide equivalent, the sector will account for more than 2% of total national GHG emissions, or 12% of industrial emissions (i.e. 25% increase from 2010 levels). Therefore, there is an urgent need to improve the energy intensity and to implement energy efficiency measures in the industry to reduce the GHG footprint. This paper analyzes the current energy consumption in the Canadian iron and steel industries and identifies energy efficiency opportunities to improve the energy intensity and mitigate greenhouse gas emissions from this industry. In order to do this, a demand tree is developed representing different iron and steel production routs and the technologies within each rout. The main energy consumer within the industry is found to be flared heaters accounting for 81% of overall energy consumption followed by motor system and steam generation each accounting for 7% of total energy consumption. Eighteen different energy efficiency measures are identified which will help the efficiency improvement in various subsector of the industry. In the sintering process, heat recovery from coolers provides a high potential for energy saving and can be integrated in both new and existing plants. Coke dry quenching (CDQ) has the same advantages. Within the blast furnace iron-making process, injection of large amounts of coal in the furnace appears to be more effective than any other option in this category. In addition, because coal-powered electricity is being phased out in Ontario (where the majority of iron and steel plants are located) there will be surplus coal that could be used in iron and steel plants. In the steel-making processes, the recovery of Basic Oxygen Furnace (BOF) gas and scrap preheating provides considerable potential for energy savings in BOF and Electric Arc Furnace (EAF) steel-making processes, respectively. However, despite the energy savings potential, the BOF gas recovery is not applicable in existing plants using steam recovery processes. Given that the share of EAF in steel production is expected to increase the application potential of the technology will be limited. On the other hand, the long lifetime of the technology and the expected capacity increase of EAF makes scrap preheating a justified energy saving option. This paper would present the results of the assessment of the above mentioned options in terms of the costs and GHG mitigation potential.

Keywords: Iron and Steel Sectors, Energy Efficiency Improvement, Blast Furnace Iron-making Process, GHG Mitigation

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Authors: Maxat Bokambayev, Bella Tussupova, Aisha Mamyrova, Erlan Izbasarov

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Optimization of business processes in trading companies is reviewed in the report. There is the presentation of the “Wholesale Customer Order Handling Process” business process model applicable for small and medium businesses. It is proposed to apply the algorithm for automation of the customer order processing which will significantly reduce labor costs and time expenditures and increase the profitability of companies. An optimized business process is an element of the information system of accounting of spare parts trading network activity. The considered algorithm may find application in the trading industry as well.

Keywords: business processes, discrete-event simulation, management, trading industry

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Authors: Thanida Sujarittham, Narumon Emarat, Jintawat Tanamatayarat, Kwan Arayathanitkul, Suchai Nopparatjamjomras

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Electric field is an important fundamental concept in electrostatics. In high-school, generally Thai students have already learned about definition of electric field, electric field due to a point charge, and superposition of electric fields due to multiple-point charges. Those are the prerequisite basic knowledge students holding before entrancing universities. In the first-year university level, students will be quickly revised those basic knowledge and will be then introduced to a more complicated topic—electric field due to continuous charged distributions. We initially found that our freshman students, who were from the Faculty of Science and enrolled in the introductory physic course (SCPY 158), often seriously struggled with the basic physics concepts—superposition of electric fields and inverse square law and mathematics being relevant to this topic. These also then resulted on students’ understanding of advanced topics within the course such as Gauss's law, electric potential difference, and capacitance. Therefore, it is very important to determine students' understanding of electric field due to continuous charged distributions. The open-ended question about sketching net electric field vectors from a uniformly charged insulating rod was administered to 260 freshman science students as pre- and post-tests. All of their responses were analyzed and classified into five levels of understandings. To get deep understanding of each level, 30 students were interviewed toward their individual responses. The pre-test result found was that about 90% of students had incorrect understanding. Even after completing the lectures, there were only 26.5% of them could provide correct responses. Up to 50% had confusions and irrelevant ideas. The result implies that teaching methods in Thai high schools may be problematic. In addition for our benefit, these students’ alternative conceptions identified could be used as a guideline for developing the instructional method currently used in the course especially for teaching electrostatics.

Keywords: alternative conceptions, electric field of continuous charged distributions, inverse square law, levels of student understandings, superposition principle

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Authors: Uyanga Jadamba

Abstract:

Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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Authors: Ekaterina Artiukhina, Panagiotis Grammelis

Abstract:

Torrefaction of biomass pellets is considered as a useful pretreatment technology in order to convert them into a high quality solid biofuel that is more suitable for pyrolysis, gasification, combustion and co-firing applications. In the course of torrefaction the temperature varies across the pellet, and therefore chemical reactions proceed unevenly within the pellet. However, the uniformity of the thermal distribution along the pellet is generally assumed. The torrefaction process of a single cylindrical pellet is modeled here, accounting for heat transfer coupled with chemical kinetics. The drying sub-model was also introduced. The non-stationary process of wood pellet decomposition is described by the system of non-linear partial differential equations over the temperature and mass. The model captures well the main features of the experimental data.

Keywords: torrefaction, biomass pellets, model, heat, mass transfer

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Authors: Katharina Fellnhofer, Kaisu Puumalainen

Abstract:

Despite the current worldwide increasing interest in entrepreneurship education (EE), little attention has been paid to innovative web-based ways such as the narrative approach by telling individual stories of entrepreneurs via multimedia for demonstrating the impact on individuals towards entrepreneurship. In addition, this research discipline is faced with no consensus regarding its effective content of teaching materials and tools. Therefore, a qualitative hypothesis-generating research contribution is required to aim at drawing new insights from published works in the EE field of research to serve for future research related to multimedia entrepreneurial narratives. Based on this background, our effort will focus on finding support regarding following introductory statement: Multimedia success and failure stories of real entrepreneurs show potential to change perceptions towards entrepreneurship in a positive way. The proposed qualitative conceptual paper will introduce the underlying background for this research framework. Therefore, as a qualitative hypothesis-generating research contribution it aims at drawing new insights from published works in the EE field of research related to entrepreneurial narratives to serve for future research. With the means of the triangulation of multiple theories, we will utilize the foundation for multimedia-based entrepreneurial narratives applying a learning-through-multimedia-real-entrepreneurial-narratives pedagogical tool to facilitate entrepreneurship. Our effort will help to demystify how value-oriented entrepreneurs telling their stories multimedia can simultaneously enhance EE. Therefore, the paper will build new-fangled bridges between well-cited theoretical constructs to build a robust research framework. Overall, the intended contribution seeks to emphasize future research of currently under-researched issues in the EE sphere, which are considered to be essential not only to academia, as well as to business and society having future jobs-providing growth-oriented entrepreneurs in mind. The Authors would like to thank the Austrian Science Fund FWF: [J3740 – G27].

Keywords: entrepreneurship education, entrepreneurial attitudes and perceptions, entrepreneurial intention, entrepreneurial narratives

Procedia PDF Downloads 223

Authors: Gunasekaran Raja, Rajakumar Arul, Kottilingam Kottursamy, Ramkumar Jayaraman, Sathya Pavithra, Swaminathan Venkatraman

Abstract:

Wireless Interoperability for Microwave Access (WiMAX) utilizes the IEEE 802.1X mechanism for authentication. However, this mechanism incurs considerable delay during handoffs. This delay during handoffs results in service disruption which becomes a severe bottleneck. To overcome this delay, our article proposes a key caching mechanism based on user path prediction. If the user mobility follows that path, the user bypasses the normal IEEE 802.1X mechanism and establishes the necessary authentication keys directly. Through analytical and simulation modeling, we have proved that our mechanism effectively decreases the handoff delay thereby achieving fast authentication.

Keywords: authentication, authorization, and accounting (AAA), handoff, mobile, user path prediction (UPP) and user pattern

Procedia PDF Downloads 363