Search results for: The Book of Disquiet
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 354

Search results for: The Book of Disquiet

294 The Publishing Process and Results of the Chinese Annotated Edition of John Dewey’s “Experience and Education: The 60th Anniversary Edition”

Authors: Wen-jing Shan

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The Chinese annotated edition of “Experience and education: The 60th anniversary edition,” originally written in English by John Dewey (1859-1952), was published in 2015 by this author. A report of the process and results of the translation and annotation of the book is the purpose of this paper. It is worth mentioning that the original 1938 edition was considered as the best concise statement on education by John Dewey, one the most important educational theorists of the twentieth century. One of the features of this The 60th anniversary edition is that the original publisher, Kappa Delta Pi International Honor Society, invited four contemporary Deweyan scholars who had been awarded the Society’s Laureate Scholar to write a review of the book published by Dewey, who was the first to receive this honor. The four scholars are Maxine Greene(1917-2014), Philip W. Jackson(1928-2015), Linda Darling-Hammond(1951-), and O. L. Davis, Jr.(1928-). The original 1938 edition, the best concise statement on education by the most important educational theorist of the twentieth century, was translated into Chinese for five times after its publication in the U.S.A, three in the 1940s, one in the 1990s, and one in 2010s. Nonetheless, the five translations have few or no annotations and have some flaws of mis-interpretations and lack of information. The author retranslated and annotated the book to make the interpretations more faithful, expressive, and elegant, and providing the readers with more understanding and more correct information. This author started the project of translation and annotation sponsored by Taiwan Ministry of Science and Technology in August 2011 and finished and published by July 2015. The work, the author, did was divided into three stages. First, in the preparatory stage of the project, the summary of each chapter, the rationale of the book, the textual commentary, the development of the original and Chinese editions, and reviews and criticisms, as well as Dewey’s biography and bibliography were initially investigated. Secondly, on the basis of the above preliminary work, the translation with annotation of Experience and Education, an epitome of Dewey’s biography and bibliography, a chronology, and a critical introduction for the Experience and Education were written. In the critical introduction, Dewey’s philosophy of experience and educational ideas will be examined along the timeline of human thought. And the vast literature about Dewey and his work will be instrumental to reveal the historical significance of Experience and Education on the modern age and make the critical introduction more knowledgeable. Third, the final stage took another two years to review and revise the draft of the work and send it for publication. There are two parts in the book. The first part is a scholarly introduction including Dewey’s chronicle (in short form), Dewey’s mind, people and life, the importance of “Experience and education”, the necessity of re-translation and re-annotation of “Experience and education” into Chinese. The second part is the re-translation and re-annotation version, including Dewey’s “Experience and education” and four papers written by contemporary scholars.

Keywords: John Dewey, experience and education: the 60th anniversary edition, translation, annotation

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293 Strategies for Patient Families Integration in Caregiving: A Consensus Opinion

Authors: Ibrahim A. Alkali

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There is no reservation on the outstanding contribution of patient families in restoration of hospitalised patients, hence their consideration as essential component of hospital ward regimen. The psychological and emotional support a patient requires has been found to be solely provided by the patient’s family. However, consideration of their presence as one of the major functional requirements of an inpatient setting design have always been a source of disquiet, especially in developing countries where policies, norms and protocols of healthcare administration have no consideration for the patients’ family. This have been a major challenge to the hospital ward facilities, a concern for the hospital administration and patient management. The study therefore is aimed at obtaining a consensus opinion on the best approach for family integration in the design of an inpatient setting.  A one day visioning charrette involving Architects, Nurses, Medical Doctors, Healthcare assistants and representatives from the Patient families was conducted with the aim of arriving at a consensus opinion on practical design approach for sustainable family integration. Patient’s family are found to be decisive character of hospital ward regimen that cannot be undermined. However, several challenges that impede family integration were identified and subsequently a recommendation for an ideal approach. This will serve as a guide to both architects and hospital management in implementing much desired Patient and Family Centred Care.

Keywords: patient's family, inpatient setting, care giving, integration

Procedia PDF Downloads 182
292 Human Security: The Boko Haram Menace in Northern Nigeria in the 21st Century

Authors: Jimoh Yusuf Amuda

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Human security is a great panacea for sustainable development of world societies. Today the whole globe cum human species is living in nightmares of insecurity. This is due to acts of terrorism by various terrorists’ organization worldwide. The situation is on the increase daily. The number of lives and properties lost to religious insurgency cannot be quantifiably analyzed. It is on this note that this paper examine the book haram menace in northern Nigerian vis-à-vis it’s threat to the existence of human lives. The methodology applied for this research is the multi-disciplinary approach, the use journal articles, news papers, magazines, oral interview. Field trips to areas of terrorist attack and the use of text books. The following recommendations were made base on the findings. First of all the Nigerian government should declare total war on the book haram terrorist, then secondly the source of armament coming to this terrorist should be blocked, thirdly the European world should also place an arms embargo on terrorist source arms demands, also security agencies-police, the military, immigration, customs, state security service should work hand-in-hand, in a security tight measures to reduce the penetration of insurgent into the society.

Keywords: human, insecurity, security, terrorism

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291 A Critical Discourse Analysis of Citizenship Education Textbook for Primary School Students in Singapore

Authors: Ren Boyuan

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This study focuses on how the Character and Citizenship Education textbook in Singapore primary schools deliver preferred and desired qualities to students and therefore reveals how discourse in textbooks can facilitate and perpetuate certain social practices. In this way, this study also serves to encourage the critical thinking of textbook writers and school educators by unveiling the nuanced message through language use that facilitates the perpetuation of social practices in a society. In Singapore, Character and Citizenship Education is a compulsory subject for primary school students. Under the framework of 21st Century Competencies, Character and Citizenship Education in Singapore aims to help students thrive in this fast-changing world. The Singapore government is involved in the development of CCE curriculum in schools from primary schools to pre-university. Inevitably, the CCE curriculum is not free from ideological influences. This qualitative study utilizes Fairclough’s three-dimensional theory and his framework of three assumptions to analyze the Character and Citizenship Education textbook for Primary 1 and to reveal ideologies in this textbook. Data for the analysis in this study are the textual parts of the whole textbook for Primary 1 students as this book is used at the beginning of citizenship education in primary schools. It is significant because it promotes messages about CCE to the foundation years of a child's education. The findings of this study show that the four revealed ideologies, namely pragmatism, communitarianism, nationalism, and multiculturalism, are not only dated back in the national history but also updated and explained by the current demands for Singapore’s thriving and prosperity in a sustainable term. This study ends with a discussion of the implications of this study. By pointing out the ideologies in this textbook and how they are embedded in the discourse, this study may help teachers and textbook writers realize the possible political involvement in the book and therefore develop their recognition of the implicit influence of lexical choice on their teaching and writing. In addition, by exploring the ideologies in this book and comparing them with ideologies in past textbooks, this study helps researchers in this area on how language influences readers and reflects certain social demands.

Keywords: citizenship education, critical discourse analysis, sociolinguistics, textbook analysis

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290 The Visualization of the Way of Creating a Service: Slavic Liturgical Books. Between Text and Music

Authors: Victoria Legkikh

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To create a new Orthodox service of Jerusalem rite and to make it possible for a performance, one had to use several types of books. These are menaions and triodion, cleargy service book, stichirarion and typikon. These books keep a part of the information about the service, which a medieval copyist had to put together like a puzzle. But an abundance of necessary books and their variety created a lot of problems in copying services. The main problem was the difference of text in notated and not notated manuscripts (they were corrected at a different time) and lack of information in typikon, which provided only a type of hymns and their mode. After all, a copyist could have both corrected and not corrected manuscripts which also provided a different type of service. It brings us to the situation when we hardly have a couple of manuscripts containing the same service, and it is difficult to understand which changes were made voluntarily and which ones were provided by different types of available manuscripts. A recent paper proposes an analysis of every type of liturgical book and a way of using them in copying and correcting a service so we can divide voluntary changes and changes due to various types of books. The paper also proposes an index showing the “material” life of hymns in different types of manuscripts and the changes of its version and place in the same type of manuscript. This type of index can help in reconstructing the way of creation/copying service and can be useful for publication of the services providing necessary information of every hymn in every used manuscript.

Keywords: orthodox church music, creation, manuscripts, liturgical books

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289 The Role of Social Media in Growing Small and Medium Enterprises: An Empirical Study in Jordan

Authors: Hanady Al-Zagheer

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The purpose of this paper research is to introduce the role of the social media (face book) in growing small and medium enterprises in Jordan, Today’s developments of information technologies are dazzling. Using information technologies results in having advantages in competition, decreasing costs, gaining time, and getting and sharing information. Now it is possible to state that there are different types of usage within the information technologies. Small and medium enterprises have been grown rapidly in recent years and continue to grow. Jordanian females have played a large role in the growth of entrepreneurship and have made an impact on household economics. Virtual storefronts have allowed these women to balance roles assigned by tradition and culture while becoming successful providers. If you have a small business with a limited public relations and advertising budget, Facebook can be a cost effective way to promote your services because opening an account is free. However, this can work against you if you do not maintain the page. A Face book page without frequent updates can destroy your brand value and image. According to a 2009 Computerworld article by Lisa Hoover, having a Facebook page that looks abandoned is worse than having no page at all. You might need to hire someone or pay an employee to update your business’s Facebook page.

Keywords: social media, social media small, medium enterprises, Jordan

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288 "Black Book": Dutch Prototype or Jewish Outsider

Authors: Eyal Boers

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This paper shall demonstrate how films can offer a valuable and innovative approach to the study of images, stereotypes, and national identity. "Black Book" ("Zwartboek", 2006), a World War Two film directed by Paul Verhoeven, tells the story of Rachel Stein, a young Jewish woman who becomes a member of a resistance group in the Netherlands. The main hypothesis in this paper maintains that Rachel's character possesses both features of the Dutch prototype (a white, secular, sexual, freedom-loving individualist who seems "Dutch" enough to be accepted into a Dutch resistance group and even infiltrate the local Nazi headquarters) and features which can be defined as specifically Jewish (a black-haired victim persecuted by the Nazis, transforming herself into a gentile, while remaining loyal to her fellow Jews and ultimately immigrating to Israel and becoming a Hebrew teacher in a Kibbutz). Finally, this paper claims that Rachel's "Dutchness" is symptomatic of Dutch nostalgia in the 21st century for the Jews as "others" who blend into dominant Dutch culture, while Rachel's "Jewish Otherness" reflects a transnational identity – one that is always shifting and traverses cultural and national boundaries. In this sense, a film about Dutch Jews in the Second World War reflects on issues of identity in the 21st Century.

Keywords: Dutch, film, stereotypes, identity

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287 A Review of Lortie’s Schoolteacher

Authors: Tsai-Hsiu Lin

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Dan C. Lortie’s Schoolteacher: A sociological study is one of the best works on the sociology of teaching since W. Waller’s classic study. It is a book worthy of review. Following the tradition of symbolic interactionists, Lortie demonstrated the qualities who studied the occupation of teaching. Using several methods to gather effective data, Lortie has portrayed the ethos of the teaching profession. Therefore, the work is an important book on the teaching profession and teacher culture. Though outstanding, Lortie’s work is also flawed in that his perspectives and methodology were adopted largely from symbolic interactionism. First, Lortie in his work analyzed many points regarding teacher culture; for example, he was interested in exploring “sentiment,” “cathexis,” and “ethos.” Thus, he was more a psychologist than a sociologist. Second, symbolic interactionism led him to discern the teacher culture from a micro view, thereby missing the structural aspects. For example, he did not fully discuss the issue of gender and he ignored the issue of race. Finally, following the qualitative sociological tradition, Lortie employed many qualitative methods to gather data but only foucused on obtaining and presenting interview data. Moreover, he used measurement methods that were too simplistic for analyzing quantitative data fully.

Keywords: education reform, teacher culture, teaching profession, Lortie’s Schoolteacher

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286 The Use of Voice in Online Public Access Catalog as Faster Searching Device

Authors: Maisyatus Suadaa Irfana, Nove Eka Variant Anna, Dyah Puspitasari Sri Rahayu

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Technological developments provide convenience to all the people. Nowadays, the communication of human with the computer is done via text. With the development of technology, human and computer communications have been conducted with a voice like communication between human beings. It provides an easy facility for many people, especially those who have special needs. Voice search technology is applied in the search of book collections in the OPAC (Online Public Access Catalog), so library visitors will find it faster and easier to find books that they need. Integration with Google is needed to convert the voice into text. To optimize the time and the results of searching, Server will download all the book data that is available in the server database. Then, the data will be converted into JSON format. In addition, the incorporation of some algorithms is conducted including Decomposition (parse) in the form of array of JSON format, the index making, analyzer to the result. It aims to make the process of searching much faster than the usual searching in OPAC because the data are directly taken to the database for every search warrant. Data Update Menu is provided with the purpose to enable users perform their own data updates and get the latest data information.

Keywords: OPAC, voice, searching, faster

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285 ESL Material Evaluation: The Missing Link in Nigerian Classrooms

Authors: Abdulkabir Abdullahi

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The paper is a pre-use evaluation of grammar activities in three primary English course books (two of which are international primary English course books and the other a popular Nigerian primary English course book). The titles are - Cambridge Global English, Collins International Primary English, and Nigeria Primary English – Primary English. Grammar points and grammar activities in the three-course books were identified, grouped, and evaluated. The grammar activity which was most common in the course books, simple past tense, was chosen for evaluation, and the units which present simple past tense activities were selected to evaluate the extent to which the treatment of simple past tense in each of the course books help the young learners of English as a second language in Nigeria, aged 8 – 11, level A1 to A2, who lack the basic grammatical knowledge, to know grammar/communicate effectively. A bespoke checklist was devised, through the modification of existing checklists for the purpose of the evaluation, to evaluate the extent to which the grammar activities promote the communicative effectiveness of Nigerian learners of English as a second language. The results of the evaluation and the analysis of the data reveal that the treatment of grammar, especially the treatment of the simple past tense, is evidently insufficient. While Cambridge Global English’s, and Collins International Primary English’s treatment of grammar, the simple past tense, is underpinned by state-of-the-art theories of learning, language learning theories, second language learning principles, second language curriculum-syllabus design principles, grammar learning and teaching theories, the grammar load is insignificantly low, and the grammar tasks do not promote creative grammar practice sufficiently. Nigeria Primary English – Primary English, on the other hand, treats grammar, the simple past tense, in the old-fashioned direct way. The book does not favour the communicative language teaching approach; no opportunity for learners to notice and discover grammar rules for themselves, and the book lacks the potency to promote creative grammar practice. The research and its findings, therefore, underscore the need to improve grammar contents and increase grammar activity types which engage learners effectively and promote sufficient creative grammar practice in EFL and ESL material design and development.

Keywords: evaluation, activity, second language, activity-types, creative grammar practice

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284 Effect of Management Compensation and Auditor Reputation on Tax Management in the Listed Banking Companies in Indonesia

Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

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This study aims to examine how management compensation and auditor reputation effect on corporate tax management in banking using a sample banking companies listed in Indonesia Stock Exchange. At first, this study examines how the influence of management compensation on the implementation of tax management that may be made by management in order to improve the performance of the company. Second, this study also examines the effect of auditor reputation conducting audit on the implementation of the tax management. The population used in this study is the banking companies listed in Indonesia Stock Exchange. The method used was purposive sampling because the samples of this study have certain criteria that are tailored to the purpose of the study. Based on purposive sampling method, the number of samples in this study is 28 samples. Hypothesis tested using multiple regression analysis. The results of this study indicate that on the 5 % significance level, management compensation significantly influenced tax management as measured using the proxy book tax gap. Other result is management compensation does not significantly affect the tax management that measured using a proxy GAAP effective tax rate. In addition the auditor's reputation does significantly influence tax management as measured using the proxy book tax gap and GAAP effective tax rate.

Keywords: tax management, management compensation, auditor reputation, corporate characteristic

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283 IPO Valuation and Profitability Expectations: Evidence from the Italian Exchange

Authors: Matteo Bonaventura, Giancarlo Giudici

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This paper analyses the valuation process of companies listed on the Italian Exchange in the period 2000-2009 at their Initial Public Offering (IPO). One the most common valuation techniques declared in the IPO prospectus to determine the offer price is the Discounted Cash Flow (DCF) method. We develop a ‘reverse engineering’ model to discover the short term profitability implied in the offer prices. We show that there is a significant optimistic bias in the estimation of future profitability compared to ex-post actual realization and the mean forecast error is substantially large. Yet we show that such error characterizes also the estimations carried out by analysts evaluating non-IPO companies. The forecast error is larger the faster has been the recent growth of the company, the higher is the leverage of the IPO firm, the more companies issued equity on the market. IPO companies generally exhibit better operating performance before the listing, with respect to comparable listed companies, while after the flotation they do not perform significantly different in term of return on invested capital. Pre-IPO book building activity plays a significant role in partially reducing the forecast error and revising expectations, while the market price of the first day of trading does not contain information for further reducing forecast errors.

Keywords: initial public offerings, DCF, book building, post-IPO profitability drop

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282 Statistical Comparison of Machine and Manual Translation: A Corpus-Based Study of Gone with the Wind

Authors: Yanmeng Liu

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This article analyzes and compares the linguistic differences between machine translation and manual translation, through a case study of the book Gone with the Wind. As an important carrier of human feeling and thinking, the literature translation poses a huge difficulty for machine translation, and it is supposed to expose distinct translation features apart from manual translation. In order to display linguistic features objectively, tentative uses of computerized and statistical evidence to the systematic investigation of large scale translation corpora by using quantitative methods have been deployed. This study compiles bilingual corpus with four versions of Chinese translations of the book Gone with the Wind, namely, Piao by Chunhai Fan, Piao by Huairen Huang, translations by Google Translation and Baidu Translation. After processing the corpus with the software of Stanford Segmenter, Stanford Postagger, and AntConc, etc., the study analyzes linguistic data and answers the following questions: 1. How does the machine translation differ from manual translation linguistically? 2. Why do these deviances happen? This paper combines translation study with the knowledge of corpus linguistics, and concretes divergent linguistic dimensions in translated text analysis, in order to present linguistic deviances in manual and machine translation. Consequently, this study provides a more accurate and more fine-grained understanding of machine translation products, and it also proposes several suggestions for machine translation development in the future.

Keywords: corpus-based analysis, linguistic deviances, machine translation, statistical evidence

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281 Customer Behavior and Satisfaction of Domestic Low Cost Carrier in Chiang Mai, Thailand

Authors: Thiraporn Chumphuming, Nuttida Boonmathi, Supattra Thanomsiang, Tawatchai Noree, Suthee Boonchaloem, Rinyaphat Kecharananta

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This research aims to study about the formats of low-cost airlines’ services in domestic route by surveying customers’ requirements and satisfactions in choosing low-cost airlines to travel domestically. Chiang Mai International Airport and other regions in Chiang Mai are the bases where the information is quantitatively collected. Passengers and questionnaires of 400 are the data base in which the researchers collected information from. Statistic units used are Percentage, Weighted Average, and Standard Deviation. The result of the study reveals that the group of 400 representative samples chooses Air Asia the most from overall six low-cost airlines that provide domestic services. Most of the representative samples book plane tickets for their traveling and they book tickets during the promotion time that provides cheap-priced tickets. Averagely, the price for a seat in one flight is around 501-1,000 Thai baht. The result of the satisfaction’s survey analyzed by the Marketing Mix Factors (7Ps) of low-cost airlines, which is divided into 4 parts including services before ticket reservations, services before boarding/purchasing tickets (ground), In-flight services, and Services after boarding they are satisfied with the baggage claim point informing, also gives the information that the passengers are highly satisfied with every process or the services.

Keywords: low-cost airline, service, satisfaction, customers' behavior

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280 Compilation of Islamic Law as Law Applied Religious Courts in Indonesia (Responding to Changes in Religious Courts Authority)

Authors: Hamdan Arief Hanif, Rahmat Sidiq

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Indonesia is a country of law, the legal system adopted by Indonesia is a civil law system. A major feature of the civil law is the codified legislation. Meanwhile the majority of society Indonesia are Muslims, whilst Islamic law itself having the sources written in Qur'an, Sunnah and the opinion of Muslim scholars, generally not codified in book form of legislation that is easy on the set as a reference. in Indonesia, many scholars have different opinions in decisions so that there is no legal certainty in Muslim civil cases, so the need for legal codification, which, as the source of the judges in deciding a case, especially a case in religious courts. This paper raised the topic of discussion which offers a solution to the application of the codification of the Islamic Law which became the core resources in delivering a verdict against Islamic civil related issue; codification usually called a compilation of Islamic Law. Compilation of Islamic Law is highly recommended as a core reference for the judges in religious courts in Indonesia. This compilation which includes a collection of large number of opinions scholars (book of fiqh) that existed previously and are ripened in deduce in order to unify the existing differences. This paper also discusses how the early formation of the compilation and as the right solution in order to create legal certainty and justice especially for the muslim community in Indonesia.

Keywords: Islamic law, compilation, law applied core, religious court

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279 Exploring the Association between Risks Emerging from Climate Change Scenarios and the Built Environment

Authors: Abdullah M. Alzahrani, Abdel Halim Boussabaine

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There is an international consensus on the climate change in the entire world and this is as a result of the combination of the natural factors, such as volcanoes and hurricanes with increased of human activity on the earth, such as industrial renaissance. Where this solidarity increases emissions of greenhouse gases GHGs that considered as the main driver of climate change scenarios and related emerging risks and impacts on buildings. These climatic risks including damages, disruption and disquiet are set to increase and it is considered as the main challenges and difficulties facing built environment due to major implications on assets sector. Consequently, the threat from climate change patterns has a significant impact on a variety of complex human decisions, which affect all aspects of living. Understanding the relationship between buildings and such risks arising from climate change scenarios on buildings are the key in insuring the optimal timing and design of policies and systems, which affect all aspects of the built environment. This paper will uncovering this correlation between emerging climate change risks and the building assets. In addition, how these emerging risks can be classified in practical way in terms of their impact type on buildings. Hence, this mapping will assist professionals and interested parties in the building sector to cope with such risks in several systematic ways including development and designing of mitigation and adaptation strategies and processes of design, specification, construction, and operation; all these leads to successful management of assets.

Keywords: climate change, climate change risks, built environment, building sector, impacts

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278 International Financial Reporting Standard Adoption and Value Relevance of Earnings in Listed Consumer Goods Companies in Nigerian

Authors: Muktar Haruna

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This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible.

Keywords: IFRS, adoption, value relevance, earning per share, book value of equity per share

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277 Translating History in a Brazilian Graphic Novel: A Translation Project for Angola Janga by Marcelo D'Salete

Authors: Carolina Rezende, Julio Cesar Neves Monteiro

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Traditionally, History and fiction are considered to be opposing fields of study. While one is linked to the study of facts, things that have happened within the limits of ‘reality’, the other explores a made-up world, originated from imagination and fantasy. However, despite their apparent discrepancies, there is a fundamental trait that brings them closer. Historical narratives, similarly to fiction ones, are produced based on multiple interpretations of an event, which are transmitted in a rather subjective way by language. It is within this perspective of history and fiction intertwined that this paper aims to discuss the translation of historical facts in the graphic novel Angola Janga, by Marcelo D’Salete, as well as presenting it as a historical document. The novel, which is divided into 11 short stories, narrates the rebellions that took place in Serra da Barriga, between the 16th and 17th centuries, that resulted in the Guerra dos Palmares. The graphic novel in question is a result of the author’s 11-year historical and bibliographical research, which combines history and fiction in order to shed a light of the confrontation that history seems to overlook. Also, the book includes a foreword, glossary, chronological line of Guerra dos Palmares, as well as maps and references used by the author during his research. For that, a few segments from the book will be selected and translated in order to show such connection between history and fiction, and the discussion resulted from it will be based on the works of Southgate (2009), Pym (2001) and D’hulst (2001).

Keywords: graphic novel, history, fiction, Palmares

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276 Relationship between the Ability of Accruals and Non-Systematic Risk of Shares for Companies Listed in Stock Exchange: Case Study, Tehran

Authors: Lina Najafian, Hamidreza Vakilifard

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The present study focused on the relationship between the quality of accruals and non-systematic risk. The independent study variables included the ability of accruals, the information content of accruals, and amount of discretionary accruals considered as accruals quality measures. The dependent variable was non-systematic risk based on the Fama and French Three Factor model (FFTFM) and the capital asset pricing model (CAPM). The control variables were firm size, financial leverage, stock return, cash flow fluctuations, and book-to-market ratio. The data collection method was based on library research and document mining including financial statements. Multiple regression analysis was used to analyze the data. The study results showed that there is a significant direct relationship between financial leverage and discretionary accruals and non-systematic risk based on FFTFM and CAPM. There is also a significant direct relationship between the ability of accruals, information content of accruals, firm size, and stock return and non-systematic based on both models. It was also found that there is no relationship between book-to-market ratio and cash flow fluctuations and non-systematic risk.

Keywords: accruals quality, non-systematic risk, CAPM, FFTFM

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275 Passion Songs in Sri Lanka with Special Reference to Village Wahakotte

Authors: Niroshi Senevirathne

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The history of Pasan Gee (Passion Songs) relates back to the Portuguese Colonial period (1505-1658) in Sri Lanka. It is about chants on the passion of Christ during the Lent period which is repentance for Christians lasting for 40 days. Among the other villages in Sri Lanka, Wahakotte, which is situated in Matale district, Central Province is famous for their traditional Pasan melodies. It is a village where both Christians and Buddhists live. King Rajasinghe II of Kandy, who fought against the Portuguese, allowed the captives to settle down in Wahakotte. These people fairer in complexion have assimilated themselves with locals. Pasan singing in Wahakotte is a significant event and it is influenced by traditional folk music melodies such as “Nelum Gee” (harvesting songs) sung by farmers of Matale, Welapum Gee (Lamantation songs) sung at funerals in Sri Lanka and Buddhist Pirith chanting melodies. Prose of Pasan verses are included in the book named “Deshana namaye Pasan potha” (Nine Sermon Passion Book), written by Fr. Jacome Gonsalvez. The verses are composed with Sinhala and with some Tamil words. These songs are transmitted from generation to generation in an oral tradition. Today, chanting of Pasan is not heard in many Catholic areas during the lent season. Some of them have been recorded in cassette form. This research should aim to protect these traditional Passion songs unique to village Wahakotte of Sri Lanka without changing its character and original melodies.

Keywords: influence of folk melodies, passion songs, preserving traditional passion songs, traditional passion melodies

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274 Confess Your Sins to One Another: An Exploration of the Biblical Validity and the Psychological Efficacy of the Sacrament of Reconciliation in the Catholic Church

Authors: M. B. Peter

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The Sacrament of Penance and Reconciliation has long been upheld, by the Catholic Church, as one of the Sacraments of healing, mainly due to the sense of peace, tranquility and psychological quiescence it accords the penitent upon receiving Sacramental absolution of sin through the action of the priest. This paper explores the Sacramental character of this practice and the psychological benefits of the celebration of the Sacrament. This is achieved in two parts: firstly, by the intellectual engagement of Sacred Scripture and the consolidated Sacred Tradition that the Catholic magisterium protects and, secondly, via a broad survey of the works of Carl Gustav Jung and Orval Hobart Mowrer regarding confession and forgiveness. The former will serve to demonstrate the Catholic belief of the divine institution of the Sacrament whilst the latter will demonstrate how this belief, coupled with the existing benefit of confessing guilt, collectively bolsters the Sacrament’s overall psychological efficacy. Fundamentally, the analysis of Jung and Mowrer’s works demonstrate that man, as a naturally religious being, has an inherent need for the confession of his wrong that he might be alleviated of psychological guilt in obtaining forgiveness of a (divinely ordained) minister who is sanctioned to absolve, i.e. the priest. The paper also presents the curative effect of the celebration of this Sacrament, illustrating how, without the act of confession, man remains in moral isolation from God and man; and, that with it, man is relieved of the mysterious feeling of guilt which lies at the root of his disquiet of mind and disturbance of will. Thus, the paper penultimately establishes how the Sacrament of Reconciliation is positioned in that place where psychology and theology meet: man’s sense of guilt. It is Jung’s views on confession and forgiveness that ultimately bridge the chasm between psychology and Christianity.

Keywords: Catholic, confession, Jung, Mowrer, penance, psychology, Sacrament of Reconciliation

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273 Pedagogy of the Oppressed: Fifty Years Later. Implications for Policy and Reforms

Authors: Mohammad Ibrahim Alladin

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The Pedagogy of the Oppressed by Paulo Freire was first published in 1970. Since its publication it has become one of most cited book in the social sciences. Over a million copies have been sold worldwide. The Pedagogy of the Oppressed by Paulo Freire was published in 1970 (New York: Herder and Herder), The book has caused a “revolution” in the education world and his theory has been examined and analysed. It has influenced educational policy, curriculum development and teacher education. The revolution started half a century ago. “Paolo Freire’s Pedagogy of the Oppressed develops a theory of education fitted to the needs of the disenfranchised and marginalized members of capitalist societies. Combining educational and political philosophy, the book offers an analysis of oppression and a theory of liberation. Freire believes that traditional education serves to support the dominance of the powerful within society and thereby maintain the powerful’s social, political, and economic status quo. To overcome the oppression endemic to an exploitative society, education must be remade to inspire and enable the oppressed in their struggle for liberation. This new approach to education focuses on consciousness-raising, dialogue, and collaboration between teacher and student in the effort to achieve greater humanization for all. For Freire, education is political and functions either to preserve the current social order or to transform it. The theories of education and revolutionary action he offers in Pedagogy of the Oppressed are addressed educators committed to the struggle for liberation from oppression. Freire’s own commitment to this struggle developed through years of teaching literacy to Brazilian and Chilean peasants and laborers. His efforts at educational and political reform resulted in a brief period of imprisonment followed exile from his native Brazil for fifteen years. In Pedagogy of the Oppressed begins Freire asserts the importance of consciousness-raising, or conscientização, as the means enabling the oppressed to recognize their oppression and commit to the effort to overcome it, taking full responsibility for themselves in the struggle for liberation. He addresses the “fear of freedom,” which inhibits the oppressed from assuming this responsibility. He also cautions against the dangers of sectarianism, which can undermine the revolutionary purpose as well as serve as a refuge for the committed conservative. Freire provides an alternative view of education by attacking tradition education and knowledge. He is highly critical of how is imparted and how knowledge is structured that limits the learner’s thinking. Hence, education becomes oppressive and school functions as an institution of social control. Since its publication, education has gone through a series of reforms and in some areas total transformation. This paper addresses the following: The role of education in social transformation The teacher/learner relationship :Critical thinking The paper essentially examines what happened in the last fifty years since Freire’s book. It seeks to explain what happened to Freire’s education revolution, and what is the status of the movement that started almost fifty years ago.

Keywords: pedagogy, reform, curriculum, teacher education

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272 The Impact of International Financial Reporting Standards (IFRS) Adoption on Performance’s Measure: A Study of UK Companies

Authors: Javad Izadi, Sahar Majioud

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This study presents an approach of assessing the choice of performance measures of companies in the United Kingdom after the application of IFRS in 2005. The aim of this study is to investigate the effects of IFRS on the choice of performance evaluation methods for UK companies. We analyse through an econometric model the relationship of the dependent variable, the firm’s performance, which is a nominal variable with the independent ones. Independent variables are split into two main groups: the first one is the group of accounting-based measures: Earning per share, return on assets and return on equities. The second one is the group of market-based measures: market value of property plant and equipment, research and development, sales growth, market to book value, leverage, segment and size of companies. Concerning the regression used, it is a multinomial logistic regression performed on a sample of 130 UK listed companies. Our finding shows after IFRS adoption, and companies give more importance to some variables such as return on equities and sales growth to assess their performance, whereas the return on assets and market to book value ratio does not have as much importance as before IFRS in evaluating the performance of companies. Also, there are some variables that have no impact on the performance measures anymore, such as earning per share. This article finding is empirically important for business in subjects related to IFRS and companies’ performance measurement.

Keywords: performance’s Measure, nominal variable, econometric model, evaluation methods

Procedia PDF Downloads 117
271 Library Support for the Intellectually Disabled: Book Clubs and Universal Design

Authors: Matthew Conner, Leah Plocharczyk

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This study examines the role of academic libraries in support of the intellectually disabled (ID) in post-secondary education. With the growing public awareness of the ID, there has been recognition of their need for post-secondary educational opportunities. This was an unforeseen result for a population that has been associated with elementary levels of education, yet the reasons are compelling. After aging out of the school system, the ID need and deserve educational and social support as much as anyone. Moreover, the commitment to diversity in higher education rings hollow if this group is excluded. Yet, challenges remain to integrating the ID into a college curriculum. This presentation focuses on the role of academic libraries. Neglecting this vital resource for the support of the ID is not to be thought of, yet the library’s contribution is not clear. Library collections presume reading ability and libraries already struggle to meet their traditional goals with the resources available. This presentation examines how academic libraries can support post-secondary ID. For context, the presentation first examines the state of post-secondary education for the ID with an analysis of data on the United States compiled by the ThinkCollege! Project. Geographic Information Systems (GIS) and statistical analysis will show regional and methodological trends in post-secondary support of the ID which currently lack any significant involvement by college libraries. Then, the presentation analyzes a case study of a book club at the Florida Atlantic University (FAU) libraries which has run for several years. Issues such as the selection of books, effective pedagogies, and evaluation procedures will be examined. The study has found that the instruction pedagogies used by libraries can be extended through concepts of Universal Learning Design (ULD) to effectively engage the ID. In particular, student-centered, participatory methodologies that accommodate different learning styles have proven to be especially useful. The choice of text is complex and determined not only by reading ability but familiarity of subject and features of the ID’s developmental trajectory. The selection of text is not only a necessity but also promises to give insight into the ID. Assessment remains a complex and unresolved subject, but the voluntary, sustained, and enthusiastic attendance of the ID is an undeniable indicator. The study finds that, through the traditional library vehicle of the book club, academic libraries can support ID students through training in both reading and socialization, two major goals of their post-secondary education.

Keywords: academic libraries, intellectual disability, literacy, post-secondary education

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270 Multi-Stream Graph Attention Network for Recommendation with Knowledge Graph

Authors: Zhifei Hu, Feng Xia

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In recent years, Graph neural network has been widely used in knowledge graph recommendation. The existing recommendation methods based on graph neural network extract information from knowledge graph through entity and relation, which may not be efficient in the way of information extraction. In order to better propose useful entity information for the current recommendation task in the knowledge graph, we propose an end-to-end Neural network Model based on multi-stream graph attentional Mechanism (MSGAT), which can effectively integrate the knowledge graph into the recommendation system by evaluating the importance of entities from both users and items. Specifically, we use the attention mechanism from the user's perspective to distil the domain nodes information of the predicted item in the knowledge graph, to enhance the user's information on items, and generate the feature representation of the predicted item. Due to user history, click items can reflect the user's interest distribution, we propose a multi-stream attention mechanism, based on the user's preference for entities and relationships, and the similarity between items to be predicted and entities, aggregate user history click item's neighborhood entity information in the knowledge graph and generate the user's feature representation. We evaluate our model on three real recommendation datasets: Movielens-1M (ML-1M), LFM-1B 2015 (LFM-1B), and Amazon-Book (AZ-book). Experimental results show that compared with the most advanced models, our proposed model can better capture the entity information in the knowledge graph, which proves the validity and accuracy of the model.

Keywords: graph attention network, knowledge graph, recommendation, information propagation

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269 Comparing Hotels' Official Websites with Their Pages on Booking Sites: An Exploratory Study

Authors: Iman Shawky

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Hotel websites frequently aim at encouraging visitors to become potential guests by completing their booking procedures, and accordingly, they have been proved to be attractive and appealing. That might be due to the consideration of them as one of the direct efficacious tools to promote and sell hotels' facilities, besides building strong communication with guests to create unforgettable brand images. This study tried to find out a step for five-star and four-star hotels to develop their websites to meet their visitors' or guests' requirements for an effective site. In addition, it aimed at exploring to what extent hotels' official websites compared with their pages on hotel booking sites still influence visitors' or guests' desires to book. Besides, it also aimed at investigating to what extent visitors or guests widely trust and use those sites to accomplish their booking. Furthermore, it tried to explore to what extent visitors' or guests' preferences of those sites can influence on hotels' financial performance. To achieve these objectives, the researcher conducted an exploratory study by surfing both hotels' official websites and their pages on booking sites of such hotels in Alexandria city in Egypt to make a comparison between them. Moreover, another separate comparison was made on Arab and foreign guests' views conducted by using a questionnaire during the past seven months to investigate the effectiveness of hotels' official websites against their pages on booking sites to trust and motive them to book. The results indicated that hotels' pages on booking sites represented widely trusted and used sites compared with their official websites for achieving visitors' or guests' booking process, while a few other visitors or guests still trusted official hotel websites for completing their booking.

Keywords: five-star and four-star hotels, hotel booking sites, hotels' financial performance, hotels' official websites

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268 Development of Instructional Material Using Scientific Approach to Make the Nature of Science (NOS) and Critical Thinking Explicit on Chemical Bonding and Intermolecular Forces Topics

Authors: Ivan Ashif Ardhana, Intan Mahanani

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Chemistry education tends to change from triplet representation among macroscopic, microscopic, and symbolic to tetrahedron shape. This change set the aspect of human element on the top of learning. Meaning that students are expected to solve the problems involving the ethic, morality, and humanity through the class. Ability to solve the problems connecting either theories or applications is called scientific literacy which have been implemented in curriculum 2013 implicitly. Scientific literacy has an aspect of nature science and critical thinking. Both can be integrated to learning using scientific approach and scientific inquiry. Unfortunately, students’ ability of scientific literacy in Indonesia is far from expectation. A survey from PISA had proven it. Scientific literacy of Indonesian students is always at bottom five position from 2002 till 2012. Improving a scientific literacy needs many efforts against them. Developing an instructional material based on scientific approach is one kind of that efforts. Instructional material contains both aspect of nature of science and critical thinking which is instructed explicitly to improve the students’ understanding about science. Developing goal is to produce a prototype and an instructional material using scientific approach whose chapter is chemical bonding and intermolecular forces for high school students grade ten. As usual, the material is subjected to get either quantitative mark or suggestion through validation process using validation sheet instrument. Development model is adapted from 4D model containing four steps. They are define, design, develop, and disseminate. Nevertheless, development of instructional material had only done until third step. The final step wasn’t done because of time, cost, and energy limitations. Developed instructional material had been validated by four validators. They are coming from chemistry lecture and high school’s teacher which two at each. The result of this development research shown the average of quantitative mark of students’ book is 92.75% with very proper in criteria. Given at same validation process, teacher’s guiding book got the average mark by 96.98%, similar criteria with students’ book. Qualitative mark including both comments and suggestions resulted from validation process were used as consideration for the revision. The result concluded us how the instructional materials using scientific approach to explicit nature of science and critical thinking on the topic of chemical bonding and intermolecular forces are very proper if they are used at learning activity.

Keywords: critical thinking, instructional material, nature of science, scientific literacy

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267 Ifrs Adoption, Enforcement, and the Value Relevant of Accounting Amounts: The Particular Case of South Africa

Authors: Edward Chamisa, Colin C. Smith, Hamutyinei H. Pamburai, Abdul C. Abdulla

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South Africa (SA) adopted International Financial Reporting Standards (IFRS) for listed firms effective 1 January 2005. However, it was not until 2011 that substantial financial reporting enforcement changes were introduced, which were meant to ensure compliance with IFRS. This innovative setting allows us to examine the value relevance of accounting amounts during the (1) pre-IFRS adoption period (2002-2004); (2) post-IFRS adoption, but pre-enforcement changes period (2006-2010); and (3) post-enforcement changes period (2011-2012). The results show that accounting amounts were most value relevant in the post-enforcement changes period (R2, 75.5%) compared to both the pre-IFRS adoption period (adjusted R2 is 24.3%) and the period after IFRS adoption but before enforcement changes (adjusted R2 is 37.5%). Also, during the 2008 financial crisis, the equity book value per share was significantly value relevant (at 1%) but not earnings per share, whereas before the crisis, the opposite was true. We make two important contributions to the literature. First, we identify SA as an innovative setting that allows researchers to examine separately the effects of IFRS adoption and enforcement changes on capital markets and accounting quality. This is a departure from prior studies that are dominated by the European Union setting, where IFRS adoption occurred contemporaneously with enforcement and other regulatory changes. Second, we provide preliminary findings which suggest that while the adoption of IFRS seems to have improved the financial reporting quality of accounting amounts of SA listed firms, its impact appears to be limited unless combined with effective enforcement.

Keywords: international financial reporting standards (ifrs), ifrs adoption, financial reporting enforcement, value relevance, price model, equity book value, earnings per share

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266 Social Media Influencers and Tourist’s Hotel Booking Decisions: A Case Study of Facebook

Authors: Fahsai Pawapootanont, Sasithon Yuwakosol

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The objectives of this research study are as follows: 1) Study the information-seeking behavior of followers of influencers on Facebook in making hotel booking decisions and 2) Study the characteristics of travel influencers that affect their followers' hotel booking decisions. The Data was collected by interviewing 35 key informants, consisting of 25 Thai tourists who were followers of travel influencers and 10 travel influencers, as well as collecting data using online questionnaires from a sample of 400 Thai tourists and using statistical data analysis: percentage, standard deviation, mean, T-Test and One-Way Analysis of Variance: ANOVA. The results of the influence of travel influencers on Facebook on hotel booking decisions in Thailand revealed the following: People in different age groups have different information-seeking behaviours. Depends on experience and aptitude in using technology. The sample group did not seek information from only one source. There is also a search for information from various places in order to get comparative information and the most truthful information to make decisions. In addition, travel influencers should be those who present honest, clear, and complete content. And present services honestly. In addition to the characteristics of travel influencers affecting hotel booking decisions, Presentation formats and platforms also affect hotel booking decisions. But it must be designed and presented to suit the behavior of the group of people we want. As for the influence of travel influencers, it can be concluded that The influence of travel influencers can influence their followers' interests and hotel booking decisions. However, it was found that there are other factors that followers of travel influencers on Facebook will factor into their decision to book a hotel, such as Whether the hotel's comfort meets your needs or not; location, price, and promotions also play an important role in deciding to book a hotel.

Keywords: influencer, travel, facebook, hotel booking decisions, Thailand

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265 The Impact of the Enron Scandal on the Reputation of Corporate Social Responsibility Rating Agencies

Authors: Jaballah Jamil

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KLD (Peter Kinder, Steve Lydenberg and Amy Domini) research & analytics is an independent intermediary of social performance information that adopts an investor-pay model. KLD rating agency does not have an explicit monitoring on the rated firm which suggests that KLD ratings may not include private informations. Moreover, the incapacity of KLD to predict accurately the extra-financial rating of Enron casts doubt on the reliability of KLD ratings. Therefore, we first investigate whether KLD ratings affect investors' perception by studying the effect of KLD rating changes on firms' financial performances. Second, we study the impact of the Enron scandal on investors' perception of KLD rating changes by comparing the effect of KLD rating changes on firms' financial performances before and after the failure of Enron. We propose an empirical study that relates a number of equally-weighted portfolios returns, excess stock returns and book-to-market ratio to different dimensions of KLD social responsibility ratings. We first find that over the last two decades KLD rating changes influence significantly and negatively stock returns and book-to-market ratio of rated firms. This finding suggests that a raise in corporate social responsibility rating lowers the firm's risk. Second, to assess the Enron scandal's effect on the perception of KLD ratings, we compare the effect of KLD rating changes before and after the Enron scandal. We find that after the Enron scandal this significant effect disappears. This finding supports the view that the Enron scandal annihilates the KLD's effect on Socially Responsible Investors. Therefore, our findings may question results of recent studies that use KLD ratings as a proxy for Corporate Social Responsibility behavior.

Keywords: KLD social rating agency, investors' perception, investment decision, financial performance

Procedia PDF Downloads 409