Search results for: didactic book
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 473

Search results for: didactic book

443 Determination of the Gain in Learning the Free-Fall Motion of Bodies by Applying the Resource of Previous Concepts

Authors: Ricardo Merlo

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In this paper, we analyzed the different didactic proposals for teaching about the free fall motion of bodies available online. An important aspect was the interpretation of the direction and sense of the acceleration of gravity and of the falling velocity of a body, which is why we found different applications of the Cartesian reference system used and also different graphical presentations of the velocity as a function of time and of the distance traveled vertically by the body in the period of time that it was dropped from a height h0. In this framework, a survey of previous concepts was applied to a voluntary group of first-year university students of an Engineering degree before and after the development of the class of the subject in question. Then, Hake's index (0.52) was determined, which resulted in an average learning gain from the meaningful use of the reference system and the respective graphs of v=ƒ (t) and h=ƒ (t).

Keywords: didactic gain, free–fall, physics teaching, previous knowledge

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442 Online Educational Tools and Language Teaching

Authors: Petr Sulc, Hana Maresova

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This contribution focuses on online educational tools and language teaching, specifically on literary education in a multi-user virtual environment. The goal of this contribution is to give a basic overview of online language education and teaching in a virtual environment. The main goal of the research survey is to compare language (literary) education in a virtual environment with the traditional way of teaching in a typical classroom. The research concept will be mixed: a didactic test, the grounded theory method, and semi-structured questioning will be used. Kitely’s multi-user virtual environment and printed worksheets will be used for the comparison.

Keywords: online educational tools, virtual environment, virtual teaching objects, literary education, didactic test

Procedia PDF Downloads 133
441 An Evaluation Framework for Virtual Reality Learning Environments in Sports Education

Authors: Jonathan J. Foo, Keng Hao Chew

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Interest in virtual reality (VR) technologies as virtual learning environments have been on the rise in recent years. With thanks to the aggressively competitive consumer electronics environment, VR technology has been made affordable and accessible to the average person with developments like Google Cardboard and Oculus Go. While the promise of virtual access to unique virtual learning environments with the benefits of experiential learning sounds extremely attractive, there are still concerns over user comfort in the psychomotor, cognitive, and affective domains. Reports of motion sickness and short durations create doubt and have stunted its growth. In this paper, a multidimensional framework is proposed for the evaluation of VR learning environments within the three dimensions: tactual quality, didactic quality, and autodidactic quality. This paper further proposes a mixed-methods experimental research plan that sets out to evaluate a virtual reality training simulator in the context of amateur sports fencing. The study will investigate if an immersive VR learning environment can effectively simulate an authentic learning environment suitable for instruction, practice, and assessment while providing the user comfort in the tactual, didactic, and autodidactic dimensions. The models and recommendations developed for this study are designed in the context of fencing, but the potential impact is a guide for the future design and evaluation of all VR developments across sports and technical classroom education.

Keywords: autodidactic quality, didactic quality, tactual quality, virtual reality

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440 An Efficient Book Keeping Strategy for the Formation of the Design Matrix in Geodetic Network Adjustment

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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439 Developing a Test Specifications for an Internationalization Course: Environment for Health in Thai Context

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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438 Bilingual Books in British Sign Language and English: The Development of E-Book

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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437 Webster´s Spelling Book: A Product of Language-in-Education Policies in the United States in the Early 1800s

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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436 A Protocol for Usability of Teaching to Students with Learning Difficulties at University: An Italian Research

Authors: Tamara Zappaterra

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The Learning Difficulties have an evolutionary nature. The international research has focused its analysis on the characteristics of Learning Difficulties in childhood, but we are still far from a thorough understanding of the nature of such disorders in adolescence and adulthood. Such issues become even more urgent in the university context. Spelling, meaning, and appropriate use of the specific vocabulary of the various disciplines represent an additional challenge for the dyslexic student. This paper explores the characteristics of Learning Difficulties in adulthood and the impact with the university teaching. It presents the results of an interdisciplinary project (educational, medical and engineering area) at University of Florence. The purpose of project is to design of a protocol for usability of teaching and individual study at university level. The project, after a first reconnaissance of user needs that have been reached with the participation of the very same protagonists, is at the stage of guidelines drafting for inclusion and education, to be used by teachers, students and administrative staff. The methodologies used are a questionnaire built on purpose and a series of focus groups with users. For collecting data during the focus groups it was decided to use a method typical of the Quality Function Deployment, a tool originally used for quality management, whose versatility makes it easy to use in a number of different context. The paper presents furthermore the findings of the project, the most significant elements of the guidelines for teaching, i.e. the section for teachers, whose aim is to implement a Learning Difficulties-friendly teaching, even at the university level, in compliance with italian Law 170/2010. The Guidelines for the didactic and inclusion of Learning Difficulties students of the University of Florence are articulated around a global and systemic plan of action, meant to accompany and protect the students during their study career, even before enrolling at the University, with different declination: the logistical, relational, educational, and didactic levels have been considered. These guidelines in Italy received the endorsement of the CNUDD. It is a systemic intervention plan for Learning Difficulties students, which roused and keeps rousing the interest of all the university system, with a radical consideration on academic teaching. Since while we try to provide the best Learning Difficulties-friendly didactic in compliance with the rules, no one can be exempted from a wider consideration on the nature and the quality of university teaching offered to all students.

Keywords: didactic tools, learning difficulties, special and inclusive education, university teaching

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435 Educating the Educators: Interdisciplinary Approaches to Enhance Science Teaching

Authors: Denise Levy, Anna Lucia C. H. Villavicencio

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In a rapid-changing world, science teachers face considerable challenges. In addition to the basic curriculum, there must be included several transversal themes, which demand creative and innovative strategies to be arranged and integrated to traditional disciplines. In Brazil, nuclear science is still a controversial theme, and teachers themselves seem to be unaware of the issue, most often perpetuating prejudice, errors and misconceptions. This article presents the authors’ experience in the development of an interdisciplinary pedagogical proposal to include nuclear science in the basic curriculum, in a transversal and integrating way. The methodology applied was based on the analysis of several normative documents that define the requirements of essential learning, competences and skills of basic education for all schools in Brazil. The didactic materials and resources were developed according to the best practices to improve learning processes privileging constructivist educational techniques, with emphasis on active learning process, collaborative learning and learning through research. The material consists of an illustrated book for students, a book for teachers and a manual with activities that can articulate nuclear science to different disciplines: Portuguese, mathematics, science, art, English, history and geography. The content counts on high scientific rigor and articulate nuclear technology with topics of interest to society in the most diverse spheres, such as food supply, public health, food safety and foreign trade. Moreover, this pedagogical proposal takes advantage of the potential value of digital technologies, implementing QR codes that excite and challenge students of all ages, improving interaction and engagement. The expected results include the education of the educators for nuclear science communication in a transversal and integrating way, demystifying nuclear technology in a contextualized and significant approach. It is expected that the interdisciplinary pedagogical proposal contributes to improving attitudes towards knowledge construction, privileging reconstructive questioning, fostering a culture of systematic curiosity and encouraging critical thinking skills.

Keywords: science education, interdisciplinary learning, nuclear science, scientific literacy

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434 Book Exchange System with a Hybrid Recommendation Engine

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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433 Misconception on Multilingualism in Glorious Quran

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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432 A Bilingual Didactic Sequence about Biological Control to Develop the Scientific Literacy on High School Students

Authors: André Melo Franco Lorena De Barros, Elida Geralda Campos

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The bilingual education has just started in Brazils public schools. This paper is a didactic sequence of biology bilingual lessons about biologic control in the Brazilian Savana. This sequence has been applied in the first year of a bilingual education program in the only public English and Portuguese bilingual high school in Brazil. The aim of this work is to develop and apply a didactic sequence capable of developing the scientific literacy through the bilingual education associated with Problem Based Learning. This didactic sequence was applied in a class of 30 students. It was divided in three lessons. In the first lesson the students were divided in groups and received a fiction Letter from a mayor explaining the problem and asking students for help. The organic soy plantation of the mayor’s is been attacked by caterpillars. The students read the text then raised hypothesis of how they could solve the problem. In the second lesson the students searched online to verify if theirs hypothesis were correct and to find answers for the question proposed. In the third lesson the groups got together and discussed about their results and wrote a final essay with the answers for the problem proposed. The tools used to acquire information about the didactic sequence were: researcher’s diary, survey, interview and essay developed by the students. Most of the initial hypothesis couldn’t answer the problem properly. By the second lesson most of the students could answer properly. During the third lesson all the groups figured out suitable answers. The forms of biological control, birds habits and transgenic were deeply studied by the students. This methodology was successful for developing the scientific literacy with most of the students and also concluded that the quality of learning is directly associated with the effort of each student during the process. [ARAÚJO, Denise Lino de. O que é (e como se faz) sequência didática. Entrepalavras, Fortaleza, v. 3, n. 3, p.322-334, jul. 2013.] [FRANCO, Aline Aparecida et al. Preferência alimentar de Anticarsia gemmatalis Hübner (Lepidoptera: Noctuidae) por cultivares de soja. Científica: Revista de Ciências Agrárias, Jaboticabal, v. 1, n. 42, p.32-38, 29 jan. 2014.] [RIBEIRO, Luis Roberto de Camargo. Aprendizagem baseada em problemas (PBL): Uma experiência no ensino superior. São Carlos: Editora da Universidade Federal de São Carlos Ribeiro, 2008. 151 p.] [TRIVELATO, Sílvia L. Frateschi; TONIDANDEL, Sandra M. Rudella. Ensino Por Investigação: Eixos Organizadores Para Sequências De Ensino De Biologia. Ensaio Pesquisa em Educação em Ciências, Belo Horizonte, v. 17, n. especial, p.97-114, nov. 2015.].

Keywords: Bilingual Education, Environmental Education, Problem Based Learning, Science education

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431 Empowering Children through Co-creation: Writing a Book with and for Children about Their First Steps Towards Urban Independence

Authors: Beata Patuszynska

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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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430 Affordable Aerodynamic Balance for Instrumentation in a Wind Tunnel Using Arduino

Authors: Pedro Ferreira, Alexandre Frugoli, Pedro Frugoli, Lucio Leonardo, Thais Cavalheri

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The teaching of fluid mechanics in engineering courses is, in general, a source of great difficulties for learning. The possibility of the use of experiments with didactic wind tunnels can facilitate the education of future professionals. The objective of this proposal is the development of a low-cost aerodynamic balance to be used in a didactic wind tunnel. The set is comprised of an Arduino microcontroller, programmed by an open source software, linked to load cells built by students from another project. The didactic wind tunnel is 5,0m long and the test area is 90,0 cm x 90,0 cm x 150,0 cm. The Weq® electric motor, model W-22 of 9,2 HP, moves a fan with nine blades, each blade 32,0 cm long. The Weq® frequency inverter, model WEGCFW 08 (Vector Inverter) is responsible for wind speed control and also for the motor inversion of the rotational direction. A flat-convex profile prototype of airfoil was tested by measuring the drag and lift forces for certain attack angles; the air flux conditions remained constant, monitored by a Pitot tube connected to a EXTECH® Instruments digital pressure differential manometer Model HD755. The results indicate a good agreement with the theory. The choice of all of the components of this proposal resulted in a low-cost product providing a high level of specific knowledge of mechanics of fluids, which may be a good alternative to teaching in countries with scarce educational resources. The system also allows the expansion to measure other parameters like fluid velocity, temperature, pressure as well as the possibility of automation of other functions.

Keywords: aerodynamic balance, wind tunnel, strain gauge, load cell, Arduino, low-cost education

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429 Analyzing Quranic Pedagogical Approaches in Comparison to Modern Teaching Methods

Authors: Sajjad Ali

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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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428 Hidden Markov Model for Financial Limit Order Book and Its Application to Algorithmic Trading Strategy

Authors: Sriram Kashyap Prasad, Ionut Florescu

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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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427 The Effect of Tax Avoidance on Firm Value: Evidence from Amman Stock Exchange

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

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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

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426 Does Operating Cash Flow Really Matter in Value Relevance? A Recent Empirical Analysis on the Largest European Companies

Authors: Francesco Paolone

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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

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425 Learners' Attitudes and Expectations towards Digital Learning Paths

Authors: Eirini Busack

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Since the outbreak of the Covid-19 pandemic and the sudden transfer to online teaching, teachers have struggled to reconstruct their teaching and learning materials to adapt them to the new reality of online teaching and learning. Consequently, the pupils’ learning was disrupted during this orientation phase. Due to the above situation, teachers from all fields concluded that it is vital that their pupils should be able to continue their learning even without the teacher being physically present. Various websites and applications have been in use since then in hope that pupils will still enjoy a qualitative education; unfortunately, this was often not the case. To address this issue, it was therefore decided to focus the research on the development of digital learning paths. The fundamentals of these learning paths include the implementation of scenario-based learning (digital storytelling), the integration of media-didactic theory to make it pedagogically appropriate for learners, alongside instructional design knowledge and the drive to promote autonomous learners. This particular research is being conducted within the frame of the research project “Sustainable integration of subject didactic digital teaching-learning concepts” (InDiKo, 2020-2023), which is currently conducted at the University of Education Karlsruhe and investigates how pre-service teachers can acquire the necessary interdisciplinary and subject-specific media-didactic competencies to provide their future learners with digitally enhanced learning opportunities, and how these competencies can be developed continuously and sustainably. As English is one of the subjects involved in this project, the English Department prepared a seminar for the pre-service secondary teachers: “Media-didactic competence development: Developing learning paths & Digital Storytelling for English grammar teaching.” During this seminar, the pre-service teachers plan and design a Moodle-based differentiated lesson sequence on an English grammar topic that is to be tested by secondary school pupils. The focus of the present research is to assess the secondary school pupils’ expectations from an English grammar-focused digital learning path created by pre-service English teachers. The nine digital learning paths that are to be distributed to 25 pupils were produced over the winter and the current summer semester as the artifact of the seminar. Finally, the data to be quantitatively analysed and interpreted derive from the online questionnaires that the secondary school pupils fill in so as to reveal their expectations on what they perceive as a stimulating and thus effective grammar-focused digital learning path.

Keywords: digital storytelling, learning paths, media-didactics, autonomous learning

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424 Collaborative Writing on Line with Apps During the Time of Pandemic: A Systematic Literature Review

Authors: Giuseppe Liverano

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Today’s school iscalledupon to take the lead role in supporting students towards the formation of conscious identity and a sense of responsible citizenship, through the development of key competencies for lifelong learning A rolethatrequiresit to be ready for change and to respond to the ever new needs of students, by adopting new pedagogical and didactic models and new didactic devices. Information and Communication Technologies, in this sense, reveal themselves to be usefulresourcesthatpermit to focus attention on the learning of eachindividualstudentunderstoodas a dynamic and relational process of constructing shared and participatedmeanings. The use of collaborative writing apps represents a democratic and shared knowledge way of constructionthroughICTs. It promotes the learning of reading-writing, literacy, and the development of transversal competencies in an inclusive perspective peer-to-peer comparison and reflectionthatstimulates the transfer of thought into speech and writing, the transformation of knowledge through a trialogicalapproach to learning generates enthusiasm and strengthensmotivationItrepresents a “different” way of expressing the training needs which come from several disciplinary fields of subjects with different cultures. The contribution aims to reflect on the formative value of collaborative writing through apps and analyse some proposals on line at school during the time of pandemic in order to highlight their critical aspects and pedagogical perspectives.

Keywords: collaborative writing, formative value, online, apps, pandemic

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423 The Power of Words: The Use of Language in Ethan Frome

Authors: Ritu Sharma

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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

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422 Debussy's Piano Music: Style Characteristics in Three Categories

Authors: Rika Uchida

Abstract:

Claude Debussy's piano works can be divided into three categories in terms of style characteristics. The first category includes works which are strongly impressionistic, evoking a mood or an atmosphere, rather than making a direct, clear statement. These works often depict nature, and they are descriptive and sensitive in their character. Harmonic vocabulary is often complex, and the sense of tonality is often ambiguous in those works. Examples which belong to this category are ‘Clair de lune’ from Suite Bergamasque, Deux Arabesques, and ‘Reflets dans l'eau’ from Images Book 2. The second category shows little or no trace of impressionism. Works are not descriptive; rather, they are classical or absolute. Examples which belong to this category are Pour le Piano, ‘Hommage à Rameau’ and ‘Movement’ from Images Book 1 and Etudes. The third category can be called exotic. Debussy had a great interest in foreign lands such as the Far and Near East, and Spain. He employs pentatonic and quartal harmonies to describe the Orient, occasionally using the effect of the Javanese gamelan, which impressed him at the Paris Exhibition. His compositions in the Spanish style evoke the atmosphere of Spain. Though he borrowed some techniques from Spanish composers whom he knew, the tonal experimentation which occurs in these works sets them apart. Examples which belong to this category are ‘Pagodes’ and ‘la Soiree dans Grenade’ from Estampes, ‘la Puerta del Vino’ from Preludes Book 2.

Keywords: music, piano, Debussy, style

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421 Translating the Gendered Discourse: A Corpus-Based Study of the Chinese Science Fiction The Three Body Problem

Authors: Yi Gu

Abstract:

The Three-Body Problem by Cixin Liu has been a bestseller Chinese Sci-Fi novel for years since 2008. The book was translated into English by Ken Liu in 2014 and won the prestigious 2015 science fiction and fantasy writing Hugo Award, drawing greater attention from wider international communities. The story exposes the horrors of the Chinese Cultural Revolution in the 1960s, in an intriguing narrative for readers at home and abroad. However, without the access to the source text, western readers may not be aware that the original Chinese version of the book is rich in gender-bias. Some Chinese scholars have applied feminist translation theories to their analysis on this book before, based on isolated selected, cherry-picking examples. Thus this paper aims to obtain a more thorough picture of how translators can cope with gender discrimination and reshape the gendered discourse from the source text, by systematically investigating the lexical and syntactic patterns in the translation of Liu’s entire book of 400 pages. The source text and the translation were downloaded into digital files, automatically aligned at paragraph level and then manually post-edited. They were then compiled into a parallel corpus of 114,629 English words and 204,145 Chinese characters using Sketch Engine. Gender-discrimination markers such as the overuse of ‘girl’ to describe an adult woman were searched in the source text, and the alignment made it possible to identify the strategies adopted by the translator to mitigate gender discrimination. The results provide a framework for translators to address gender bias. The study also shows how corpus methods can be used to further research in feminist translation and critical discourse analysis.

Keywords: corpus, discourse analysis, feminist translation, science fiction translation

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420 Transitivity Analysis in Reading Passage of English Text Book for Senior High School

Authors: Elitaria Bestri Agustina Siregar, Boni Fasius Siregar

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The paper concerned with the transitivity in the reading passage of English textbook for Senior High School. The six types of process were occurred in the passages with percentage as follows: Material Process is 166 (42%), Relational Process is 155 (39%), Mental Process is 39 (10%), Verbal Process is 21 (5%), Existential Process is 13 (3), and Behavioral Process is 5 (1%). The material processes were found to be the most frequently used process type in the samples in our corpus (41,60 %). This indicates that the twenty reading passages are centrally concerned with action and events. Related to developmental psychology theory, this book fits the needs of students of this age.

Keywords: transitivity, types of processes, reading passages, developmental psycholoy

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419 The Influence of the Intellectual Capital on the Firms’ Market Value: A Study of Listed Firms in the Tehran Stock Exchange (TSE)

Authors: Bita Mashayekhi, Seyed Meisam Tabatabaie Nasab

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Intellectual capital is one of the most valuable and important parts of the intangible assets of enterprises especially in knowledge-based enterprises. With respect to increasing gap between the market value and the book value of the companies, intellectual capital is one of the components that can be placed in this gap. This paper uses the value added efficiency of the three components, capital employed, human capital and structural capital, to measure the intellectual capital efficiency of Iranian industries groups, listed in the Tehran Stock Exchange (TSE), using a 8 years period data set from 2005 to 2012. In order to analyze the effect of intellectual capital on the market-to-book value ratio of the companies, the data set was divided into 10 industries, Banking, Pharmaceutical, Metals & Mineral Nonmetallic, Food, Computer, Building, Investments, Chemical, Cement and Automotive, and the panel data method was applied to estimating pooled OLS. The results exhibited that value added of capital employed has a positive significant relation with increasing market value in the industries, Banking, Metals & Mineral Nonmetallic, Food, Computer, Chemical and Cement, and also, showed that value added efficiency of structural capital has a positive significant relation with increasing market value in the Banking, Pharmaceutical and Computer industries groups. The results of the value added showed a negative relation with the Banking and Pharmaceutical industries groups and a positive relation with computer and Automotive industries groups. Among the studied industries, computer industry has placed the widest gap between the market value and book value in its intellectual capital.

Keywords: capital employed, human capital, intellectual capital, market-to-book value, structural capital, value added efficiency

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418 A Translation Criticism of the Persian Translation of “A**Hole No More” Written by Xavier Crement

Authors: Mehrnoosh Pirhayati

Abstract:

Translation can be affected by different meta-textual factors of target context such as ideology, politics, and culture. So, the rule of fidelity, or being faithful to the source text, can be ignored by the translator. On the other hand, critical discourse analysis, derived from applied linguistics, is entered into the field of translation studies and used by scholars for revealing hidden deviations and possible roots of manipulations. This study focused on the famous Persian translation of the bestseller book, “A**hole No More,” written by XavierCrement 1990, performed by Mahmud Farjami to comparatively and critically analyze it with its corresponding English original book. The researcher applied Pirhayati’s model and framework of translation criticism at the textual and semiotic levels for this qualitative study. It should be noted that Kress and Van Leeuwen’s semiotic model, along with Machin’s model of typographical analysis, was also used at the semiotic level. The results of the comparisons and analyses indicate thatthis Persian translation of the book is affected by the factors of ideology and economics and reveal that the Islamic attitude causes the translator to employ some strategies such as substitution and deletion. Those who may benefit from this research are translation trainers, students of translation studies, critics, and scholars.

Keywords: farjami (2013), Ideology, manipulation, pirhayati's (2013) model of translation criticism, Xavier crement (1990)

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417 Value Relevance of Accounting Information: A Study of Steel Sector in India

Authors: Pradyumna Mohanty

Abstract:

The paper aims to explore whether accounting information of Indian companies in the Steel sector are value relevant or not. Ohlson’s model which usually takes into consideration book value per share (BV) and earnings per share (EARN) has been used and the same has been expanded to include two more variables such as cash flow from operations (CFO) and return on equity (ROE). The data were collected from CMIE-Prowess data base in respect of BSE-listed steel companies and the time frame spans from 2010 to 2014. OLS regression has been used to test the value relevance of these accounting numbers. Results indicate that both CFO and BV are having significant influence on the stock price in two out of five years of study. But, BV is emerging as the most significant and highly value relevant of all the four variables during the entire period of study.

Keywords: value relevance, accounting information, book value per share, earnings per share

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416 Teaching Synonyms for Non-Arabic Speakers

Authors: Loay Badran

Abstract:

This article on synonymy came into existence to meet the academic needs of students who specialize in this field. The article has two parts: the first part discusses the forms that authors of textbooks and dictionaries assumed when explaining a word as well as explaining the precision or lack of it thereof in delivering an understandable and clear meaning of using such forms. Meanwhile, the second part of this research article focuses on the application of synonymy and at taking into consideration the point of view of others who dismissed synonymy in its minute details, especially Alaskari in his book “Linguistic Differences” “Al Forouq Alloqhawiyyah”. The author determined that collecting the most commonly-used synonymous notions scattered in Alaskari’s book and compiling them in tables would be of great importance in easing lessons according to the Arabic Alphabet System meanwhile citing all that pertains to the corresponding scattered pages in “Linguistic Differences”.

Keywords: synonymy, semantics, camel, teaching, non-native

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415 The Virtuos Taxation: A Theory of the Fair Tax System

Authors: Dario Rajmilovich

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The tax system represents a multidisciplinary cosmos whose main purpose is to provide financial resources to the government of a given political jurisdiction in order to apply them to the public purposes outlined by that government. Not withstanding this basic external configuration of a finalistic order, its internal structure essentially responds to a series of principles or axes whose roots can be traced in the Old Testament (written Torah) and in oral sources (especially the KaBaLáh or Cábala compiled in the second century of the Common era in the book called "the Zóhar" (Book of Splendor) attributed to Rabi Shimón bar Iojái). The purpose of this work is to outline a general theory of taxation based on the biblical principles inherent to taxation and to project its effects in the configuration of a just tax system designated as "Virtuous Taxation".

Keywords: principles of taxation, kabaláh and taxation, old testament taxation, virtuous taxation

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414 From a Top Sport Event to a Sporting Activity

Authors: Helge Rupprich, Elke Knisel

Abstract:

In a time of mediazation and reduced physical movement, it is important to change passivity (akinesa) into physical activity to improve health. The approach is to encourage children, junior athletes, recreational athletes, and semi-professional athletes to do sports while attending a top sport event. The concept has the slogan: get out off your seat and move! A top sport event of a series of professional beach volleyball tournaments with 330.000 life viewers, 13,70 million cumulative reach viewers and 215,13 million advertising contacts is used as framework for different sports didactic approaches, social integrative approaches and migration valuations. An important aim is to use the big radiant power of the top sport event to extract active participants from the viewers of the top sport event. Even if it is the goal to improve physical activity, it is necessary to differentiate between the didactic approaches. The first approach contains psycho motoric exercises with children (N=158) between two and five years which was used in the project ‘largest sandbox of the city’. The second approach is social integration and promotion of activity of students (N=54) in the form of a student beach volleyball tournament. The third approach is activity in companies. It is based on the idea of health motivation of employees (N=62) in a big beach volleyball tournament. Fourth approach is to improve the sports leisure time activities of recreational athletes (N=292) in different beach volleyball tournaments. Fifthly approach is to build a foreign friendly measure which is implemented in junior athlete training with the French and German junior national team (N=16). Sixthly approach is to give semi professional athletes a tournament to develop their relation to active life. Seventh approach is social integration for disadvantaged people (N=123) in form of training with professional athletes. The top sport beach volleyball tournament had 80 athletes (N=80) and 34.000 viewers. In sum 785 athletes (N=785) did sports in 13 days. Over 34.000 viewers where counted in the first three days of top sport event. The project was evaluated positively by the City of Dresden, Politics of Saxony and the participants and will be continued in Dresden and expanded for the season 2015 in Jena.

Keywords: beach volleyball, event, sports didactic, sports project

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