Search results for: book

Authors: Ritesh Kumar, Rajendra Pamula

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In this paper, we present our contribution for book recommendation. In our experiment, we combine the results of Sequential Dependence Model (SDM) and exploitation of book information such as reviews, tags and ratings. This social information is assigned by users. For this, we used CLEF-2016 Social Book Search Track Suggestion task. Finally, our proposed method extensively evaluated on CLEF -2015 Social Book Search datasets, and has better performance (nDCG@10) compared to other state-of-the-art systems. Recently we got the good performance in CLEF-2016.

Keywords: sequential dependence model, social information, social book search, query expansion

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Authors: Yosra Makni Fourati, Sana Masmoudi Mardassi

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This paper investigates the effect of Book-tax conformity on audit quality regarding the proxies of audit fees, auditors’ industry specialization and audit report lag. Using a sample of Canadian firms listed on the Toronto Stock Exchange spanning the years 2006- 2016, we applied an Ordinary Least Squares (OLS) regression to test hypotheses of this research. The authors find that higher Book-tax conformity leads to lower audit fees. They also provide evidence that there is a negative association between Book-tax conformity and auditors’ industry specialization, whereas there is a positive association between Book-tax conformity and audit report lag. Overall, the findings are prominent to better understanding the effect of Book-tax conformity on audit quality and are relevant for academic researchers, practitioners, and regulators. As the paper investigates the relationship of Book-tax conformity and audit quality using a sample of Canadian firms, it brings original insights regarding the importance of audit fees and Book-tax conformity. In addition, it considers the role of auditor’s industry specialization in the relation between audit quality and Book-tax conformity by considering a sample listed on the Toronto Stock Exchange. This paper contributes to the existing literature by highlighting the Canadian setting, to our best knowledge. In addition, our results are prominent to the auditing literature as they introduce a different determinant of auditors’ industry specialization and audit report lag.

Keywords: audit fees, auditors' industry specialization, audit report lag, book-tax conformity

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Authors: Zakir Hossain

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Nowadays reading e-books on laptops, smartphones, and tablets have become a new leisure activity for Vietnamese youth. Since 2011 the copyrighted e-book market began to develop in Vietnam with the participation of five local enterprises. Over the last five years, thousands of e-books were published including the first online early education book series for children from 0 to 6 years old. Research shows that 61% Vietnamese find reading e-books is comfortable, and 45% feel convenient buying books online. More than half of the Vietnamese consider reading online far better than buying printed books, and surprisingly people over age 30 desire reading online while those under 18 prefer reading printed books. Hence with a market of more than 40 million regular internet users including 22 million smartphone users, Vietnam has ample opportunities to develop the e-book market and contribute a great deal to the diversity of the local reading culture which is essential for Building a Lifelong Learning Society, a state ambition of Vietnam by 2020. However, the e-book market in Vietnam is still in its infancy and is growing far too slowly than e-book producers had expected. All five e-book enterprises are facing numerous challenges. While the big profit that e-book technology can bring has been clearly recognised in other countries, e-books in Vietnam only make up less than 1% share of the book market. The objective of the study is to identify the difficulties and barriers to the development of the e-book market in Vietnam through an extensive literature review available in English. The study revealed that illegal e-books due to copyright infringement and an inconvenient payment system to purchase e-books are the major obstacles. The great potential of e-books in Vietnam is a reality but requires government enforcement of copyright protection laws, a new area of focus for the e-book market. Furthermore, Vietnamese readers should change their habits from using free and illegal e-books to develop the e-publishing industry in Vietnam.

Keywords: copyright, e-book, e-book reading, e-publishing, Vietnam

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Authors: Fadil Elmenfi

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Edward Said, in his book Culture and Imperialism, devotes the introduction to the Arabic translation. He claims that the fading echo of Orientalism in the Arab world is unlike the positive reflections of its counterpart elsewhere in the world. The probable reason behind his inquiry would be that the methodology Abu Deeb applied in translating Said's book contributed to the book having the limited impact which Said is referring to. The paper adds new insights to the body of theory and the effectiveness of the performance of translation from culture to culture. It presents a survey that can provide the reader with an overview of Said's Orientalism and the two Arabic translations of the book. It investigates some of the problems of translating cultural texts, more specifically translating features of Said's style.

Keywords: Orientalism, retranslation, Arabic Language, Muhammad Enani, Kamal Abu Deeb, Edward Said

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Authors: Denia Prameswari

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The impacts of divorce are not only felt by parents but also by children. Preschool children are the most distressed while facing parental divorce. The negative impacts of divorce on children can be minimized when children had pervious knowledge about the event. One of the method to give knowledge about divorce to children is through picture book. Unfortunately, in Indonesia, researchers have not found picture books for preschoolers about divorce. This study aims to test the effectiveness of picture book in increasing knowledge of preschool children about divorce. Formulation of picture books in this study is based on three sources of information: (1) the study of literature, (2) analysis of picture books, and (3) need assessment. This picture book that have been prepared, then used to test its effectiveness for increasing knowledge of preschool children about divorce. The test was conducted using pre and post test on 5 participants. The statistical method used in this study is paired sample t-test. The purposive sampling method was used to select the participants. The participants for this study are preschool children with parents that is undergoing divorce proceedings. The result shows that picture books in this study significantly increase preschool children's knowledge about divorce. As an additional result, parents find it easier to explain divorce to their children using the picture book from this study. For further study, researcher can make another picture book about divorce for children at different age or to face another challenging situation in life.

Keywords: divorce, parent, picture book, preschool children

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Authors: Sami Adwan, Alaa Alhaj Ismail, Claudia Girardone

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This paper examines the changes in the value relevance of book value of equity and net income of financial firms over the crisis period. It also examines how these changes vary with three variables, namely, fair value exposure, ownership concentration, and regulatory capital ratios. Using a sample of financial firms operating in the European Economic Area over 2005-2011, our findings suggest that the value relevance of book value of equity increases while that of net income decreases during the financial crisis. We find that more exposure to fair value accounting mitigates the impact of the crisis on the value relevance of book value of equity and net income. We also find that more concentrated ownership appears to have a mitigating impact on the changes in the value relevance of both book value of equity and net income in times of financial crisis. Finally, we find evidence that the level of regulatory capital ratios tends to have an attenuating effect on the changes in the value relevance of net income (but not book value of equity) in times of financial crisis.

Keywords: value relevance, financial crisis, financial firms, fair value, ownership concentration, regulatory capital

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Authors: Marut Phichetvit

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The research objective aims to search information about storytelling and fable associated with fireflies in Amphawa community, in order to design and create a story book which is appropriate for the interests of children in early childhood. This book should help building the development of learning about the natural environment, imagination, and creativity among children, which then, brings about the promotion of the development, conservation and dissemination of cultural values and uniqueness of the Amphawa community. The population used in this study were 30 students in early childhood aged between 6-8 years-old, grade 1-3 from the Demonstration School of Suan Sunandha Rajabhat University. The method used for this study was purposive sampling and the research conducted by the query and analysis of data from both the document and the narrative field tales and fable associated with the fireflies of Amphawa community. Then, using the results to synthesize and create a conceptual design in a form of 8 visual images which were later applied to 1 illustrated children’s book and presented to the experts to evaluate and test this media.

Keywords: children’s illustrated book, fireflies, Amphawa

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Authors: Abebayehu Yohannes, Hsiu-Ling Chen, Chiu-Chen Chang

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Mathematics reading and spatial ability are important learning components in mathematics education. However, many students struggle to understand real-world problems and lack the spatial ability to form internal imagery. To cope with this problem, in this study, an interactive e-book was developed. The result indicated that both groups had a significant increase in the mathematics reading ability test, and a significant difference was observed in the overall mathematics reading score in favor of the experimental group. In addition, the interactive e-book learning mode had significant impacts on students’ spatial ability. It was also found that the richness of content with visual and interactive elements provided in the interactive e-book enhanced students’ satisfaction with the teaching material.

Keywords: interactive e-books, spatial ability, mathematics reading, satisfaction, three view

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Authors: Amylyn F. Labasano

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A significant number of empirical studies are carried out to investigate factors affecting college students’ performance in the academic examination. With a wide-array of literature-and studies-supported findings, this study is limited only on the students’ probability of passing periodical exams which is associated with students’ gender, absences in the class, use of reference book, and hours of study. Binary logistic regression was the technique used in the analysis. The research is based on the students’ record and data collected through survey. The result reveals that gender, use of reference book and hours of study are significant predictors of passing an examination while students’ absenteeism is an insignificant predictor. Females have 45% likelihood of passing the exam than their male classmates. Students who use and read their reference book are 38 times more likely pass the exam than those who do not use and read their reference book. Those who spent more than 3 hours in studying are four (4) times more likely pass the exam than those who spent only 3 hours or less in studying.

Keywords: absences, binary logistic regression, gender, hours of study prediction-causation method, periodical exams, random sampling, reference book

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Authors: Murni Sianturi, Andreas Au Hurit

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The low level of Indigenous Papuan students’ literacy and numeracy in Merauke Regency-Indonesia needs to be considered. The development of a learnable storybook with pictures related to their lives might raise their curiosity to read. This study aimed to design a storybook as a complementary resource for the third graders using Indigenous Malind cultural approaches by employing research and development methods. The product developed was a thematic-integrative picture storybook using funds of knowledge from Indigenous students. All the book contents depicted Indigenous students’ lives and were in line with the national curriculum syllabus, specifically representing one sub-theme−multiplication topic. Multiplication material of grade 3 was modified in the form of a story, and at the end of the reading, students were given several multiplication exercises. Based on the results of the evaluation from the expert team, it was found that the average score was in the excellent category. The students’ and teacher’s responses to the storybook were very positive. Students were thrilled when reading this book and also effortlessly understood the concept of multiplication. Therefore, this book might be used as a companion book to the main book and serve as introductory reading material for students prior to discussing multiplication material.

Keywords: a picture storybook, funds of knowledge, Indigenous elementary students, literacy, numeracy

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Authors: Yen-Ku Kuo, Chie-Bein Chen, Jyh-Yi Shih, Kuang-Yi Lin, Chien-Han Peng

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This study is primarily concerned with exploring what factors affect the consumer’s intention of using mobile phone e-book. In developing research structure, we adopted technology acceptance model (TAM) and Innovation Diffusion Theory (IDT) as a foundation. The analysis method of structural equation model (SEM) was used to carry out this study. Subjects were 261 users who are using or used the mobile phone e-book. The findings can be summed up as follows: (1) The subjective norm and job relevance has non-significant and positive influence to the perceived usefulness. This represents now the user are still in a small number and most of them used it in non-work related purpose. (2) The output quality, result demonstrability and perceived ease of use were confirmed to have positive and significant influence to the perceived usefulness. (3) The moderator “innovative diffusion” affects the relationship between the attitude and behavior intention. These findings could be a reference for the practice and future study to make further exploration.

Keywords: mobile phone e-book, technology acceptance model (TAM), innovation diffusion theory (IDT), structural equation model (SEM)

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Authors: Mercy Vivian Sulaiman, Pablo Chavajay

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This study examined parents ways of supporting and facilitating their first-grade children in a book-activity in Nigeria and the United States. Seventy-five parent-child dyads (38 from Nigeria and 37 from the U.S.) were video recorded constructing narratives around a wordless picture book. Analyses focused on identifying parents’ means of facilitating children’s involvement as well as parents and children's reliance on questions and statements during the shared activity. Nigerian parents assumed a sole narrator approach, guiding the narratives and providing most of the information to their children through referential questions and referential and behavioral statements. Unlike the Nigerian parents, US parents engaged in a shared narrator approach, encouraging and building more on their children's contributions, asking more inferential and yes/no questions, and making more inferential and yes/no statements. Nigerian and US children’s extent and types of questions and statements made during their involvement in the activities varied and their contributions resembled those of their parents in their respective cultural groups. These findings highlight significant cultural variations and similarities in book-sharing practices between parents and children, underscoring the role of parental approaches to children's narrative construction and their impact on their learning.

Keywords: book-sharing, cultural differences, parent-child interactions, narrative contributions, Nigeria, united states

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Authors: Ellie Abdi

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This paper is a review of a recently published book (April 2018) by Dr. Ellie Abdi. The book divides into two sections of 1) leadership in school organization and 2) pragmatic research in physical education professional development. The first part of the book explores school organizational development in terms of 1) communication development, 2) community development, and 3) decision making development. It concludes to acknowledge that decision making is the heart of educational management. This is while communication and community are essential to the development of the school organization. The role of a leader in a professional learning community (PLC) is acknowledged with the organizational development plan and moves onto 5 overall objectives of a professional development plan. It clarifies that professional learning community (PLC) benefits both students and professionals in education. Furthermore, professional development needs to be involved in opportunities to value diversity and foundations of learning, in addition to search for veteran teachers who offer a rich combination of experience and perspective. School educational platform in terms of teacher training in physical education is discussed in the second part. The book reviews that well-designed programs are powerful and constructive ways to identify the strength and weaknesses of teachers. Post-positivism, constructivism, advocacy/participatory, and pragmatism in teacher education are also disclosed. The book specifically unfolds pragmatic research in professional development of physical education. It provides researchers, doctoral, and masters level students with defined examples. In summary, the book shows how appropriate it is when many different traditions are displayed in a pragmatic way, following the stages of research from development to dissemination.

Keywords: leadership, physical education, pragmatic, professional development

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Authors: Arūnas Gudinavičius, Vincas Grigas

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Purpose: The current study aims to identify and explore causes and consequences of unauthorized use of books from readers’, publishers’, and authors’ points of view. The case of Lithuania also assessed, especially historical background (banned alphabet, book smuggling, theft as the social norm in Soviet times) of the country. Design/methodology/approach: Aiming for more understanding why readers, authors and publishers are using or not using technology for unauthorized access of books, technology acceptance model approach was used, a total of 30 respondents (publishers, authors and readers) were interviewed in semi-structured face-to-face interviews and thematic analysis of collected qualitative data was conducted. Interviews were coded in English with coding software for further analysis. Findings: Findings indicate that the main cause for the unauthorized use of books is a lack of legal e-book titles and acquisition options. This mainly points at publishers, however, instead of using unauthorized sources as opportunities for author promotion or marketing, they rather concentrate on the causes of unauthorized use of books which they are not in control of, including access to unauthorized sources, habits, and economic causes. Some publishers believe that the lack of legal e-book titles is the consequence of unauthorized use of book rather than its cause. Originality: This research contributed to the body of knowledge by investigating unauthorized use of books from readers’, publishers’, and authors’ points of view which renders to have a better understanding of the causes and consequences of such behavior, as well as differences between these roles. We suggest that these causes lead to the intention to use and actual use of technology which is easier to use and which gives more perceived advantages – technology for unauthorized downloading and reading of books vs legal e-book acquisition options.

Keywords: digital piracy, unauthorized access, publishing industry, book reader, intellectual property rights

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Authors: Bekir Mugayitoglu

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This work shares pre-service teachers' experiences with the Book Creator application during the face-to-face class. Participants for this work were pre-service teachers in a semester-long instructional technology course who developed their own e-books. The work was conducted during the Fall of 2023. Eleven pre-service teachers completed the project, producing books appropriate to their area of concentration. Analysis of participant progress reports shows, that Exemplars showcase creative ways to prepare pre-service teachers to design their own books and have an opportunity to use mobile apps to create a variety of e-material options. The findings support future opportunities for pre-service teachers to design and implement technology-supported literacy applications to integrate into their own classroom pedagogy.

Keywords: scaffolding, e-book, classroom pedagogy, face-to-face class

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Authors: Mh. D Tammam Ayoubi

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The Old Testament has been translated into many languages, including Arabic. There have been consecutive translations of it since Islamic antiquity. The Rabbinic translation, which rendered the Hebrew text into Arabic without a linguistic medium, appeared later. It was followed by several Orthodox and Jesuit trials, including the Protestant translation. Those two translations were chosen to study the book of Proverbs, which is classified as one of the books of Wisdom; something that distances it from being either symbolical or historical and makes the translation the subject of the translator's ideology starting from the incorporated cultural element be it Jewish, Aramaic or Islamist (Mu'tazila) of the first translation, or through the choice of the equivalent signs of origin, and the neutralization of the Rabbinic, Arabic, and Greek element of the second translation. The various Protestant translation of different authors has contributed to the multiplicity of the term of reference, mostly Christian, in contrast with the single reference of one author, which carries multiple conflicting cultural facades when it comes to the Rabbinic translation. This has led to a change in the origin through the inclusion of those various verbal or interpretative elements in the book of Proverbs, which will be examined in the verses through a comparative study with the original Hebrew text or the cultural terms or references.

Keywords: rabbinic and protestant translations, book of proverbs, hebrew, protestant translation

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Authors: Henriette Jarild-Koblanck, Monica Moro

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The research has been implemented at the Kalmar University now LNU Linnaeus University inside the Design Program (Designprogrammet) for several years. The Work Book tool was created using the framework of the Bologna declaration. The project concerns primarily pedagogy and design methodology, focusing on how we evaluate artistic work processes and projects and on how we can develop the preconditions for cross-disciplinary work. The original idea of the Work Book springs from the steady habit of the Swedish researcher and now retired full professor and dean Henriette Koblanck to put images, things and colours in a notebook, right from her childhood, writing down impressions and reflections. On this preliminary thought of making use of a work book, in a form freely chosen by the user, she began to develop the Design Program (Designprogrammet) that was applied at the Kalmar University now LNU Linnaeus University, where she called a number of professionals to collaborate, among them Monica Moro an Italian designer, researcher, and teacher in the field of colour and shape. The educational intention is that the Work Book should become a tool that is both inspirational for the process of thinking and intuitional creating, and personal support for both rational and technical thinking. The students were to use the Work Book not only to visually and graphically document their results from investigations, experiments and thoughts but also as a tool to present their works to others, -students, tutors and teachers, or to other stakeholders they discussed the proceedings with. To help the students a number of matrixes were developed oriented to evaluate the projects in elaboration, based on the Bologna Declaration. In conclusion, the feedback from the students is excellent; many are still using the Work Book as a professional tool as in their words they consider it a rather accurate representation of their working process, and furthermore of themselves, so much that many of them have used it as a portfolio when applying for jobs.

Keywords: academic program, art, assessment of student’s progress, Bologna Declaration, design, learning, self-assessment

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Authors: Clarissa Valença Travassos da Silva

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In this article, it is intended to study the book “The unbearable Lightness of Being” by the Czech Republican writer Milan Kundera. The main objective is to be an interdisciplinary study basis for students in the world about love and politics at old communist Czechoslovakia. Love is presented by discussing the relationship between Tomas and Tereza and the discovery of true love. Furthermore, it is debated the Russian invasion in Czechoslovakia and the outcomes of it for the personages, all this related to the contradiction of lightness and heaviness in life. For the production of this didactic material, the researcher based her work on the original book, “The Unbearable Lightness of Being” by Kundera, Milan Kundera’s interviews, Friedrich Nietzche, Zygmunt Bauman and George Orwell, among Brazilian and international articles on the issue.

Keywords: lightness, heaviness, Russia, Czechoslovakia, love

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Authors: O. G. Omogunloye, J. B. Olaleye, O. E. Abiodun, J. O. Odumosu, O. G. Ajayi

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The focus of the study is to proffer easy formulation and computation of least square observation equation’s design matrix by using an efficient book keeping strategy. Usually, for a large network of many triangles and stations, a rigorous task is involved in the computation and placement of the values of the differentials of each observation with respect to its station coordinates (latitude and longitude), in their respective rows and columns. The efficient book keeping strategy seeks to eliminate or reduce this rigorous task involved, especially in large network, by simple skillful arrangement and development of a short program written in the Matlab environment, the formulation and computation of least square observation equation’s design matrix can be easily achieved.

Keywords: design, differential, geodetic, matrix, network, station

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Authors: Rungrawee Samawathdana, Aim-Utcha Wattanaburanon

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Test specifications for open book or notes exams provide the essential information to identify the types of the test items with validity of the evaluations process. This article explains the purpose of test specifications and illustrates how to use it to help construct the approach of open book or notes exams. The complication of the course objectives is challenging for the test designing.

Keywords: course curriculum, environment for health, internationalization, test specifications

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Authors: Katherine O'Grady-Bray

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For some deaf children, reading books can be a challenge. Frank Barnes School (FBS) provides guided reading time with Teachers of the Deaf, in which they read books with deaf children using a bilingual approach. The vocabulary and context of the story is explained to deaf children in BSL so they develop skills bridging English and BSL languages. However, the success of this practice is only achieved if the person is fluent in both languages. FBS piloted a scheme to convert an Oxford Reading Tree (ORT) book into an e-book that can be read using tablets. Deaf readers at FBS have access to both languages (BSL and English) during lessons and outside the classroom. The pupils receive guided reading sessions with a Teacher of the Deaf every morning, these one to one sessions give pupils the opportunity to learn how to bridge both languages e.g. how to translate English to BSL and vice versa. Generally, due to our pupils’ lack of access to incidental learning, gaining new information about the world around them is limited. This highlights the importance of quality time to scaffold their language development. In some cases, there is a shortfall of parental support at home due to poor communication skills or an unawareness of how to interact with deaf children. Some families have a limited knowledge of sign language or simply don’t have the required learning environment and strategies needed for language development with deaf children. As the majority of our pupils’ preferred language is BSL we use that to teach reading and writing English. If this is not mirrored at home, there is limited opportunity for joint reading sessions. Development of the e-Book required planning and technical development. The overall production took time as video footage needed to be shot and then edited individually for each page. There were various technical considerations such as having an appropriate background colour so not to draw attention away from the signer. Appointing a signer with the required high level of BSL was essential. The language and pace of the sign language was an important consideration as it was required to match the age and reading level of the book. When translating English text to BSL, careful consideration was given to the nonlinear nature of BSL and the differences in language structure and syntax. The e-book was produced using Apple’s ‘iBook Author’ software which allowed video footage of the signer to be embedded on pages opposite the text and illustration. This enabled BSL translation of the content of the text and inferences of the story. An interpreter was used to directly ‘voice over’ the signer rather than the actual text. The aim behind the structure and layout of the e-book is to allow parents to ‘read’ with their deaf child which helps to develop both languages. From observations, the use of e-books has given pupils confidence and motivation with their reading, developing skills bridging both BSL and English languages and more effective reading time with parents.

Keywords: bilingual book, e-book, BSL and English, bilingual e-book

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Authors: Virginia Andrea Garrido Meirelles

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Noah Webster was a lexicographer and a language reformer and is considered the ‘Father of American Scholarship and Education’ because of the exceptional contributions he made as a teacher and grammarian. The goal of this study is to show that the success of his plan can be explained by the fact that it matched the language-in-education policies of his time. To accomplish that goal the present study analyzes the Massachusetts School Laws of 1642, 1647 and 1648 and compares them to the preface of the first edition of The Grammatical Institute of the English Language. The referred laws were three legislative acts enacted in the Massachusetts Colony and replicated almost identically in the other New England colonies. The purpose of those laws was to eradicate pauperism and poverty, on the one side, and to disseminate the idea of right citizenship, on the other. However, until the Declaration of Independence in 1776, all the primers used in the colony were printed in Britain. In 1783, Noah Webster published the first part of his Grammatical Institute of the English Language. In this book, the author states that his goal is to promote the republican principles that guide the civil rights of that time. The material included many texts taken from the Bible to inspire aversion to inadequate behavior and preference for service and good manners. In addition, its goal was to present ‘a new plan of reducing the pronunciation of our language to an easy standard,’ and in that way, create a unified language to abolish ignorance and language corruption. The comparison between the laws and Webster’s Spelling Book shows that the book is the result of the historical and political situation when it was conceived and it satisfied the requirements of the language-in-education policies of the time.

Keywords: American English, language policy, the Massachusetts school laws, webster's spelling book

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Authors: Nilki Upathissa, Torin Wirasinghe

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This solution addresses the challenges faced by traditional bookstores and the limitations of digital media, striking a balance between the tactile experience of printed books and the convenience of modern technology. The book exchange system offers a sustainable alternative, empowering users to access a diverse range of books while promoting community engagement. The user-friendly interfaces incorporated into the book exchange system ensure a seamless and enjoyable experience for users. Intuitive features for book management, search, and messaging facilitate effortless exchanges and interactions between users. By streamlining the process, the system encourages readers to explore new books aligned with their interests, enhancing the overall reading experience. Central to the system's success is the hybrid recommendation engine, which leverages advanced technologies such as Long Short-Term Memory (LSTM) models. By analyzing user input, the engine accurately predicts genre preferences, enabling personalized book recommendations. The hybrid approach integrates multiple technologies, including user interfaces, machine learning models, and recommendation algorithms, to ensure the accuracy and diversity of the recommendations. The evaluation of the book exchange system with the hybrid recommendation engine demonstrated exceptional performance across key metrics. The high accuracy score of 0.97 highlights the system's ability to provide relevant recommendations, enhancing users' chances of discovering books that resonate with their interests. The commendable precision, recall, and F1score scores further validate the system's efficacy in offering appropriate book suggestions. Additionally, the curve classifications substantiate the system's effectiveness in distinguishing positive and negative recommendations. This metric provides confidence in the system's ability to navigate the vast landscape of book choices and deliver recommendations that align with users' preferences. Furthermore, the implementation of this book exchange system with a hybrid recommendation engine has the potential to revolutionize the way readers interact with printed books. By facilitating book exchanges and providing personalized recommendations, the system encourages a sense of community and exploration within the reading community. Moreover, the emphasis on sustainability aligns with the growing global consciousness towards eco-friendly practices. With its robust technical approach and promising evaluation results, this solution paves the way for a more inclusive, accessible, and enjoyable reading experience for book lovers worldwide. In conclusion, the developed book exchange system with a hybrid recommendation engine represents a progressive solution to the challenges faced by traditional bookstores and the limitations of digital media. By promoting sustainability, widening access to printed books, and fostering engagement with reading, this system addresses the evolving needs of book enthusiasts. The integration of user-friendly interfaces, advanced machine learning models, and recommendation algorithms ensure accurate and diverse book recommendations, enriching the reading experience for users.

Keywords: recommendation systems, hybrid recommendation systems, machine learning, data science, long short-term memory, recurrent neural network

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Authors: Muhammed Unais

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The holy Quran is a pure Arabic book completely ensured the absence of non Arabic term. If it was revealed in a multilingual way including various foreign languages besides the Arabic, it can be easily misunderstood that the Arabs became helpless to compile such a work positively responding to the challenge of Allah due to their lack of knowledge in other languages in which the Quran is compiled. As based on the presence of some non Arabic terms in Quran like Istabrq, Saradiq, Rabbaniyyoon, etc. some oriental scholars argued that the holy Quran is not a book revealed in Arabic. We can see some Muslim scholars who either support or deny the presence of foreign terms in Quran but all of them agree that the roots of these words suspected as non Arabic are from foreign languages and are assimilated to the Arabic and using as same in that foreign language. After this linguistic assimilation was occurred and the assimilated non Arabic words became familiar among the Arabs, the Quran revealed as using these words in such a way stating that all words it contains are Arabic either pure or assimilated. Hence the two of opinions around the authenticity and reliability of etymology of these words are right. Those who argue the presence of foreign words he is right by the way of the roots of that words are from foreign and those who argue its absence he is right for that are assimilated and changed as the pure Arabic. The possibility of multilingualism in a monolingual book is logically negative but its significance is being changed according to time and place. The problem of multilingualism in Quran is the misconception raised by some oriental scholars that the Arabs became helpless to compile a book equal to Quran not because of their weakness in Arabic but because the Quran is revealed in languages they are ignorant on them. Really, the Quran was revealed in pure Arabic, the most literate language of the Arabs, and the whole words and its meaning were familiar among them. If one become positively aware of the linguistic and cultural assimilation ever found in whole civilizations and cultural sets he will have not any question in this respect. In this paper the researcher intends to shed light on the possibility of multilingualism in a monolingual book and debates among scholars in this issue, foreign terms in Quran and the logical justifications along with the exclusive features of Quran.

Keywords: Quran, foreign Terms, multilingualism, language

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Authors: Beata Patuszynska

Abstract:

Children are largely absent from Polish social discourse, a fact which is mirrored in urban planning processes. Their absence creates a vicious circle – an unfriendly urban space discourages children from going outside on their own, meaning adults do not see a need to make spaces more friendly for a group, not present. The pandemic and lockdown, with their closed schools and temporary ban on unaccompanied minors on the streets, have only reinforced this. The project – co-writing with children a book concerning their first steps into urban independence - aims at empowering children, enabling them to find their voice when it comes to urban space. The foundation for the book was data collected during research and workshops with children from Warsaw primary schools, aged 7-10 - the age they begin independent travel in the city. The project was carried out with the participation and involvement of children at each creative step. Children were (1) models: the narrator is an 7-year-old boy getting ready for urban independence. He shares his experience as well as the experience of his school friends and his 10-year-old sister, who already travels on her own. Children were (2) teachers: the book is based on authentic children’s stories and experience, along with the author’s findings from research undertaken with children. The material was extended by observations and conclusions made during the pandemic. Children were (3) reviewers: a series of draft chapters from the book underwent review by children during workshops performed in a school. The process demonstrated that all children experience similar pleasures and worries when it comes to interaction with urban space. Furthermore, they also have similar needs that need satisfying. In my article, I will discuss; (1) the advantages of creating together with children; (2) my conclusions on how to work with children in participatory processes; (3) research results: perceptions of urban space by children age 7-10, when they begin their independent travel in the city; the barriers to and pleasures derived from independent urban travel; the influence of the pandemic on children’s feelings and their behaviour in urban spaces.

Keywords: children, urban space, co-creation, participation, human rights

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Authors: Sajjad Ali

Abstract:

The Quranic pedagogical methods don't imply that the Quran explicitly prescribes teaching methods. Instead, it acknowledges the inherent ways of learning and teaching that align with human nature, offering guidance in this direction. Qur'an briefly describes different angles of acquiring knowledge. Narrative, interrogative, question, analytical, poetic, comparative and critical methods of teaching are briefly described in the Holy Quran. The Muslim Ummah has a firm belief that the Qur'an is a comprehensive book which mentions every dry and wet, but this does not mean that the Qur'an is a manual book. This means that the Qur'an contains symbols and hints about everything. The fact that everything is mentioned in the Qur'an means that the Qur'an only provides guidance, while its interpretation requires contemplation.

Keywords: hadith, knowledge, reality, understanding

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Authors: Sriram Kashyap Prasad, Ionut Florescu

Abstract:

This study models the intraday asset prices as driven by Markov process. This work identifies the latent states of the Hidden Markov model, using limit order book data (trades and quotes) to continuously estimate the states throughout the day. This work builds a trading strategy using estimated states to generate signals. The strategy utilizes current state to recalibrate buy/ sell levels and the transition between states to trigger stop-loss when adverse price movements occur. The proposed trading strategy is tested on the Stevens High Frequency Trading (SHIFT) platform. SHIFT is a highly realistic market simulator with functionalities for creating an artificial market simulation by deploying agents, trading strategies, distributing initial wealth, etc. In the implementation several assets on the NASDAQ exchange are used for testing. In comparison to a strategy with static buy/ sell levels, this study shows that the number of limit orders that get matched and executed can be increased. Executing limit orders earns rebates on NASDAQ. The system can capture jumps in the limit order book prices, provide dynamic buy/sell levels and trigger stop loss signals to improve the PnL (Profit and Loss) performance of the strategy.

Keywords: algorithmic trading, Hidden Markov model, high frequency trading, limit order book learning

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Authors: Mohammad Abu Nassar, Mahmoud Al Khalilah, Hussein Abu Nassar

Abstract:

The purpose of this study is to examine whether corporate tax avoidance practices can impact firm value in the Jordanian context. The study employs a quantitative approach using s sample of (124) industrial and services companies listed on the Amman Stock Exchange for the period from 2010 to 2019. Multiple linear regression analysis has been applied to test the study's hypothesis. The study employs effective tax rate and book-tax difference to measure tax avoidance and Tobin's Q factor to measure firm value. The results of the study revealed that tax avoidance practices, when measured using effective tax rates, do not significantly impact firm value. When the book-tax difference is used to measure tax avoidance, the study results showed a negative impact on firm value. The result of the study has not supported the traditional view of tax avoidance as a transfer of wealth from the government to shareholders for industrial and services companies listed on the Amman Stock Exchange, indicating that Jordanian firms should not use tax avoidance strategies to enhance their value.

Keywords: tax avoidance, effective tax rate, book-tax difference, firm value, Amman stock exchange

Procedia PDF Downloads 162

Authors: Francesco Paolone

Abstract:

This paper investigates the role of Operating Cash Flow (OCF) and accruals in firm valuation analyzing financial statement information from the largest European companies and evaluating their relation to firm market value. Using a dataset of 500 largest European companies in 2018, the study investigates the relative value-relevance of equity, net income and operating cash flow (OCF). Findings show that the cash flow measure has the same explanatory power and intensity as equity and earnings to explain the market value. This study contributes to the debate on the value relevance of OCF incremental to book value and earnings. It also extends the literature, showing that OCF has information content (value relevance) superior to earnings and book value in the main European markets (Bepari et al., 2013). Finally, the study provides a support that accounting method choice may confuse investors, who have reduced confidence in accounting earnings and book value; in other words, nowadays European investors rely more on cash flows instead of accruals numbers.

Keywords: Cash Flow Statement, Value Relevance, Accounting, Financial Statement Analysis

Procedia PDF Downloads 127

Authors: Ritu Sharma

Abstract:

In order to be objective, critics must examine the dynamic relationships between the author, the reader, the text, and the outside world. However, it is also crucial to recognize that because the language was created by God, meaning is ingrained in it. Meaning is located in and discovered through literature rather than being limited to the author, reader, text, or the outside world. The link between the author, the reader, and the text is crucial because literature unites an author and a reader through the use of language. Literature is a potent kind of communication, and Ethan Frome's audience is forever changed as a result of the book's language and the language its characters use. The narrative of Ethan Frome and his wife Zeena is presented in Ethan Frome. Ethan's story is told throughout the course of the book, revealed through the eyes of the narrator, an outsider passing through Starkfield, as well as through the insight that the narrator gains from the townspeople and his stay on the Frome farm. The story is set in the rural New England community of Starkfield, Massachusetts. The weather provides the ideal setting for Ethan and the narrator to get to know one another as the narrator gets preoccupied with unraveling the narrative that underlies Ethan's physical anomalies. In addition to telling a gripping tale and capturing human nature as it is, Ethan Frome uses its storyline to achieve something more significant. The book by Edith Wharton supports language. Zeena's deliberate and convincing language challenges relativity and meaninglessness. Ethan and Mattie's effort to effectively use words reflects the complexity of language, and their battle illustrates the influence that language may have if and when it is used. Ethan Frome defends the written word, the foundation upon which it is constructed, as a literary work. Communication is based on language, and as the characters respond to and get involved in disputes throughout the book, Zeena, Ethan, and Mattie, each reflects particular theories of communication that help define their uses of communication within the broader context of language.

Keywords: dynamic relationships, potent, communication, complexity

Procedia PDF Downloads 90