Search results for: earnings patterns
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2806

Search results for: earnings patterns

2716 Services Sector: A Growth Catalyst for Indian Economy since Economic Reform

Authors: Richa Rai

Abstract:

The purpose of this study is to analyze the role of the services sector in economic development of Indian economy, especially in the post reform period. Due to adoption of liberalization policy in developing economy like India, international transaction in services has been increased at a rapid pace which compensated to the current account of Balance of Payment which was in a pitiable condition. But this increased share of services in GDP is not commensurate with share in employment, which is a matter of great concern for Indian economy. Although the increased share of service in GDP indicates the advanced stage of growth of the economy, but this theory is not applicable in context of Indian economy completely. In the preliminary stage, this study finds a positive correlation between growth of services and export earnings and gross domestic product and this growth of services is not equal in terms of all aspects on Indian economy, and also all components of services has not been increased at an equal rate. This paper seeks to examine the impact of liberalization in post reform era on the growth of services in India. The analysis is done for the period of 1991 to 2013. Data has been collected from the secondary sources, especially from the website of Reserve Bank of India, World Trade Organization, and United Nation Conference on Trade and Development. The data has been analyzed with the help of appropriate statistical tools (Causality Relation and Group t-test).

Keywords: export earnings, GDP, gross domestic product, liberalization, services

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2715 The Conditionality of Financial Risk: A Comparative Analysis of High-Tech and Utility Companies Listed on the Shenzhen Stock Exchange (SSE)

Authors: Joseph Paul Chunga

Abstract:

The investment universe is awash with a myriad of financial choices that investors have to opt for, which principally culminates into a duality between aggressive or conservative approaches. Howbeit, it is pertinent to emphasize that the investment vehicles with an aggressive approach tend to take on more risk than the latter group in an effort to generate higher future returns for their respective investors. This study examines the conditionality effect that such partiality in financing has on the High-Tech and Public Utility companies listed on the Shenzhen Stock Exchange (SSE). Specifically, it examines the significance of the relationship between capitalization ratios of Total Debt Ratio (TDR), Degree of Financial Leverage (DFL) and profitability ratios of Earnings per Share (EPS) and Returns on Equity (ROE) on the Financial Risk of the two industries. We employ a modified version of the Panel Regression Model used by Rahman (2017) to estimate the relationship. The study finds that there is a significant positive relationship between the capitalization ratios on the financial risk of Public Utility companies more than High-Tech companies and a substantial negative relationship between the profitability ratios and the financial risk of the former than the latter companies. This then spells an important insight for prospective investors with regards to the volatility of earnings of such companies.

Keywords: financial leverage, debt financing, conservative firms, aggressive firms

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2714 The Comparative Analysis of International Financial Reporting Standart Adoption through Earnings Response Coefficient and Conservatism Principle: Case Study in Jakarta Islamic Index 2010 – 2014

Authors: Dwi Wijiastutik, Tarjo, Yuni Rimawati

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The purpose of this empirical study is to analyse how to the market reaction and the conservative degree changes on the adoption of International Financial Reporting Standart (IFRS) through Jakarta Islamic Index. The study also has given others additional analysis on the profitability, capital structure and size company toward IFRS adoption. The data collection methods used in this study reveals as secondary data and deep analysis to the company’s annual report and daily price stock at yahoo finance. We analyse 40 companies listed on Jakarta Islamic Index from 2010 to 2014. The result of the study concluded that IFRS has given a different on the depth analysis to the two of variance analysis: Moderated Regression Analysis and Wilcoxon Signed Rank to test developed hypotheses. Our result on the regression analysis shows that market response and conservatism principle is not significantly after IFRS Adoption in Jakarta Islamic Index. Furthermore, in addition, analysis on profitability, capital structure, and company size show that significantly after IFRS adoption. The findings of our study help investor by showing the impact of IFRS for making decided investment.

Keywords: IFRS, earnings response coefficient, conservatism principle

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2713 Design Systems and the Need for a Usability Method: Assessing the Fitness of Components and Interaction Patterns in Design Systems Using Atmosphere Methodology

Authors: Patrik Johansson, Selina Mardh

Abstract:

The present study proposes a usability test method, Atmosphere, to assess the fitness of components and interaction patterns of design systems. The method covers the user’s perception of the components of the system, the efficiency of the logic of the interaction patterns, perceived ease of use as well as the user’s understanding of the intended outcome of interactions. These aspects are assessed by combining measures of first impression, visual affordance and expectancy. The method was applied to a design system developed for the design of an electronic health record system. The study was conducted involving 15 healthcare personnel. It could be concluded that the Atmosphere method provides tangible data that enable human-computer interaction practitioners to analyze and categorize components and patterns based on perceived usability, success rate of identifying interactive components and success rate of understanding components and interaction patterns intended outcome.

Keywords: atomic design, atmosphere methodology, design system, expectancy testing, first impression testing, usability testing, visual affordance testing

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2712 Natural Patterns for Sustainable Cooling in the Architecture of Residential Buildings in Iran (Hot and Dry Climate)

Authors: Elnaz Abbasian, Mohsen Faizi

Abstract:

In its thousand-year development, architecture has gained valuable patterns. Iran’s desert regions possess developed patterns of traditional architecture and outstanding skeletal features. Unfortunately increasing population and urbanization growth in the past decade as well as the lack of harmony with environment’s texture has destroyed such permanent concepts in the building’s skeleton, causing a lot of energy waste in the modern architecture. The important question is how cooling patterns of Iran’s traditional architecture can be used in a new way in the modern architecture of residential buildings? This research is library-based and documental that looks at sustainable development, analyzes the features of Iranian architecture in hot and dry climate in terms of sustainability as well as historical patterns, and makes a model for real environment. By methodological analysis of past, it intends to suggest a new pattern for residential buildings’ cooling in Iran’s hot and dry climate which is in full accordance to the ecology of the design and at the same time possesses the architectural indices of the past. In the process of cities’ physical development, ecological measures, in proportion to desert’s natural background and climate conditions, has kept the natural fences, preventing buildings from facing climate adversities. Designing and construction of buildings with this viewpoint can reduce the energy needed for maintaining and regulating environmental conditions and with the use of appropriate building technology help minimizing the consumption of fossil fuels while having permanent patterns of desert buildings’ architecture.

Keywords: sustainability concepts, sustainable development, energy climate architecture, fossil fuel, hot and dry climate, patterns of traditional sustainability for residential buildings, modern pattern of cooling

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2711 The Effectiveness of Sexual Cognitive Behavioral Therapy on Strategic Thinking and Communication Patterns of Couples in Colostomy Patients

Authors: Alireza Monzavi Chaleshtari, Mahnaz Aliakbari Dehkordi, Seyedeh Somayeh Amiri, Mozhgan Shakhseniaei, Amin Asadi Hieh

Abstract:

The purpose of this research was to determine the effectiveness of sexual cognitive behavioral therapy on strategic thinking and communication patterns of couples in colostomy patients. In this study, experimental research was conducted with a pre-test and post-test design with a control group and a follow-up period. The statistical population studied were married female colostomy patients referring to the Iranian Ostomy Association. 30 qualified people were selected by voluntary sampling and randomly divided into two experimental and control groups (15 people in each group). Both groups responded to Goleman's strategic thinking (2007) and the communication patterns of Christensen and Sulawai questionnaires (1984). The results of covariance analysis showed that sexual cognitive behavioral therapy has an effect on improving strategic thinking. Based on the results of this test, sexual cognitive behavioral therapy is effective in improving the strategic thinking of colostomy patients until the follow-up stage. Also, sexual cognitive behavioral therapy has an effect on improving the communication patterns of couples in colostomy patients. Based on the results of this test, sexual cognitive behavioral therapy is effective in improving communication patterns of couples in patients with colostomy until the follow-up stage. Based on the results of this research, sexual cognitive behavioral therapy can be used to improve strategic thinking and communication patterns of couples of colostomy patients.

Keywords: sexual cognitive behavioral therapy, strategic thinking, communication patterns of couples, colostomy

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2710 A Comparative Study of GTC and PSP Algorithms for Mining Sequential Patterns Embedded in Database with Time Constraints

Authors: Safa Adi

Abstract:

This paper will consider the problem of sequential mining patterns embedded in a database by handling the time constraints as defined in the GSP algorithm (level wise algorithms). We will compare two previous approaches GTC and PSP, that resumes the general principles of GSP. Furthermore this paper will discuss PG-hybrid algorithm, that using PSP and GTC. The results show that PSP and GTC are more efficient than GSP. On the other hand, the GTC algorithm performs better than PSP. The PG-hybrid algorithm use PSP algorithm for the two first passes on the database, and GTC approach for the following scans. Experiments show that the hybrid approach is very efficient for short, frequent sequences.

Keywords: database, GTC algorithm, PSP algorithm, sequential patterns, time constraints

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2709 Geometrical Analysis of Tiling Patterns in Azari Style: The Case of Tabriz Kaboud Mosque

Authors: Seyyedeh Faezeh Miralami, Sahar Sayyadchapari, Mona Laleh, Zahra Poursafar

Abstract:

Tiling patterns are magnificent display of decoration in Islamic period. They transform the dusty and dreary facades to splendid and ornate ones. Due to ideological factors and elements of Azari style decorations, geometrical patterns and vegetative designs became prevalent and pervasive in religious sites like mosques. Objectives: The objective of this research is a study of tiling patterns in Tabriz Kaboud mosque, as a splendid work of architecture in Azari style. In this study, the geometrical designs and tiling patterns employed in the mosque decorations are examined and analyzed. Method: The research is based on a descriptive analysis method. Data and information are collected based on documents library and field study. Then, polished and brushed, the study resulted in an illustrative conclusion. Findings: In religious sites such as mosques, geometry represents ‘divination’ in Christian theology and ‘Unity with God’ or ‘Tawhid’ in Islamic terminology. In other words, science, literature, architecture, and all forms of human expression and representation are pointed towards one cause, unity or divination. Tiling patterns of Kaboud Mosque, mostly hexagonal, circular, square and triangle, form outstanding architectonic features which recount a story, a narration of divination or unification with the One.

Keywords: tiling, Azari style, Tabriz Kaboud Mosque, Islamic architecture

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2708 Identifying Learning Support Patterns for Enhancing Quality Outputs in Massive Open Online Courses

Authors: Cristina Galván-Fernández, Elena Barberà, Jingjing Zhang

Abstract:

In recent years, MOOCs have been in the spotlight for its high drop-out rates, which potentially impact on the quality of the learning experience. This study attempts to explore how learning support can be used to keep student retention, and in turn to improve the quality of learning in MOOCs. In this study, the patterns of learning support were identified from a total of 4202592 units of video sessions, clickstream data of 25600 students, and 382 threads generated in 10 forums (optional and mandatory) in five different types of MOOCs (e.g. conventional MOOCs, professional MOOCs, and informal MOOCs). The results of this study have shown a clear correlation between the types of MOOCs, the design framework of the MOOCs, and the learning support. The patterns of tutor-peer interaction are identified, and are found to be highly correlated with student retention in all five types of MOOCs. In addition, different patterns of ‘good’ students were identified, which could potentially inform the instruction design of MOOCs.

Keywords: higher education, learning support, MOOC, retention

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2707 Differences in Activity Patterns between Adult and U-21 Major League Players in Four Field Positions

Authors: U. Harel, E. Carmeli

Abstract:

The Purpose was to measure differences in activity patterns between major league adult and U-21 soccer players. Four U-21 players and four adult team players were evaluated using a repeated measures technique. All eight players were affiliated with the Maccabi Haifa soccer club from the Israeli professional and U-21major leagues, depending on the player’s age. GPS sensors were attached to the players during five consecutive games to identify patterns regarding running distance and speed according to the field positions. There was no significant difference in the total running distances covered by two age groups. When measuring running speed, an advantage was observed in the adult group when comparing two players from different age groups that played the same position. Differences in activity patterns were evident between adult and U-21 major league soccer players. Furthermore, differences in within group activity pattern emerged between the positions under investigation. These findings provide valuable knowledge that may serve the principle of training specificity.

Keywords: physical fitness, soccer, positional differences, GPS, training specificity

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2706 Relation between Sensory Processing Patterns and Working Memory in Autistic Children

Authors: Abbas Nesayan

Abstract:

Background: In recent years, autism has been under consideration in public and research area. Autistic children have dysfunction in communication, socialization, repetitive and stereotyped behaviors. In addition, they clinically suffer from difficulty in attention, challenge with familiar behaviors and sensory processing problems. Several variables are linked to sensory processing problems in autism, one of these variables is working memory. Working memory is part of the executive function which provides the necessary ability to completing multiple stages tasks. Method: This study has categorized in correlational research methods. After determining of entry criteria, according to purposive sampling method, 50 children were selected. Dunn’s sensory profile school companion was used for assessment of sensory processing patterns; behavioral rating inventory of executive functions was used (BRIEF) for assessment of working memory. Pearson correlation coefficient and linear regression were used for data analyzing. Results: The results showed the significant relationship between sensory processing patterns (low registration, sensory seeking, sensory sensitivity and sensory avoiding) with working memory in autistic children. Conclusion: According to the findings, there is the significant relationship between the patterns of sensory processing and working memory. So, in order to improve the working memory could be used some interventions based on the sensory processing.

Keywords: sensory processing patterns, working memory, autism, autistic children

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2705 The Influence of Different Flux Patterns on Magnetic Losses in Electric Machine Cores

Authors: Natheer Alatawneh

Abstract:

The finite element analysis of magnetic fields in electromagnetic devices shows that the machine cores experience different flux patterns including alternating and rotating fields. The rotating fields are generated in different configurations range between circular and elliptical with different ratios between the major and minor axis of the flux locus. Experimental measurements on electrical steel exposed to different flux patterns disclose different magnetic losses in the samples under test. Consequently, electric machines require special attention during the cores loss calculation process to consider the flux patterns. In this study, a circular rotational single sheet tester is employed to measure the core losses in electric steel sample of M36G29. The sample was exposed to alternating field, circular field, and elliptical fields with axis ratios of 0.2, 0.4, 0.6 and 0.8. The measured data was implemented on 6-4 switched reluctance motor at three different frequencies of interest to the industry as 60 Hz, 400 Hz, and 1 kHz. The results disclose a high margin of error that may occur during the loss calculations if the flux patterns issue is neglected. The error in different parts of the machine associated with considering the flux patterns can be around 50%, 10%, and 2% at 60Hz, 400Hz, and 1 kHz, respectively. The future work will focus on the optimization of machine geometrical shape which has a primary effect on the flux pattern in order to minimize the magnetic losses in machine cores.

Keywords: alternating core losses, electric machines, finite element analysis, rotational core losses

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2704 Measurement and Evaluation Patterns Practiced by Physical Education Teachers in North Badia in Jordan

Authors: Aman Kasawneh, Wasfi Khazalah, Abedalbasit Abedalhafiz

Abstract:

This study aimed to identify the patterns of measurement and evaluation practiced by physical education in the schools of North Badia in Jordan, as well as identifying the statistical differences according to gender, educational qualification, and the experience. The sample consisted of 118 physical education teachers 58 males and 60 females chosen randomly from the schools of North Badia in Jordan. The completed a questionnaire developed by the researchers after verifying its validity and reliability. The results indicated a clear weakness in the practice of measurement and evaluation patterns by physical education teachers. Also no significant differences were found between male and female teachers, however, significant differences were found between bachelor degree holders and their counter parts and between teachers with less than eight years of experience. The researchers recommended the necessity of preparing the P.E teachers regarding the patterns of measurement and evaluation within the sport field as one of the essentials for improving and developing physical education at schools.

Keywords: evaluation, measurement, evaluation, physical education teacher, Jordanian

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2703 Deep Learning Strategies for Mapping Complex Vegetation Patterns in Mediterranean Environments Undergoing Climate Change

Authors: Matan Cohen, Maxim Shoshany

Abstract:

Climatic, topographic and geological diversity, together with frequent disturbance and recovery cycles, produce highly complex spatial patterns of trees, shrubs, dwarf shrubs and bare ground patches. Assessment of spatial and temporal variations of these life-forms patterns under climate change is of high ecological priority. Here we report on one of the first attempts to discriminate between images of three Mediterranean life-forms patterns at three densities. The development of an extensive database of orthophoto images representing these 9 pattern categories was instrumental for training and testing pre-trained and newly-trained DL models utilizing DenseNet architecture. Both models demonstrated the advantages of using Deep Learning approaches over existing spectral and spatial (pattern or texture) algorithmic methods in differentiation 9 life-form spatial mixtures categories.

Keywords: texture classification, deep learning, desert fringe ecosystems, climate change

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2702 Child Rearing Styles and Family Communication Patterns among University Students

Authors: Pegah Farokhzad

Abstract:

Family is a basic unit of the society and the main source of human development. The initial aim of the family is psychological and social support of its members and has special developmental stages. Researches show the families who have less cohesion, have more conflicts and maladjustments and the members of such families are not able to communicate effectively. Family is a system in which any inter communication is related to child rearing patterns and can affect it. Even the child rearing styles in childhood can determine the family communications in adulthood. Therefore, the aim of the present research was to examine the relationship between child-rearing styles including authoritative, authoritarian and permissive with dimensions of family communication patterns including the conversation and conformity. The research design was a correlational and the population consisted of the psychology students of Roudehen Islamic Azad University who were studying in academic year 2013-2014. A sample of 324 students were selected randomly from the population. The research tools were the Baumrind Child-rearing Questionnaires and Family Communication Patterns Inventory, The Revised Scale of Koerner and Fitzpatrick. The results were: (a) There was a positive and significant relationship between conversation orientation and authoritative style. (b) There was no significant relationship between conversation orientation and other child-rearing styles. (c) There was a negative significant relationship between conformity orientation and authoritative style. (d) There was a positive significant relationship between conformity orientation with authoritarian and permissive styles. (e) There was a significant relationship between 3 dimensions of child-rearing and communication patterns.

Keywords: child-rearing styles, family relationship patterns, university students, Iran

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2701 The Impact of Maternity Leave Reforms: Evidence from Finland

Authors: Claudia Troccoli

Abstract:

Childbearing constitutes one of the key factors affecting labour market differences between men and women, accounting for almost a quarter of the gender wage gap. Family leave policies, such as maternity, paternity, and parental leave, represent potential key policy tools to address these inequalities, as they can promote mothers' job continuity and career progression. This paper analyses four major reforms implemented in Finland between the 1960s and the early 1980s. It studies the effects of these maternity and parental leave extensions on mothers' short- and long-run labour market outcomes. Eligibility to longer leave was determined on the basis of the child's date of birth. Therefore, estimation of the causal effects of the reforms is possible by exploiting random variation in children's birthdates and comparing the outcomes of mothers giving birth just before and just after the reform cutoff date. Overall, the three maternity leave reforms did not significantly improve mothers' earnings or employment rates. On the contrary, the estimates, although imprecise, seem to indicate negative effects on women's labour market outcomes. The extension of parental leave is, on the other hand, the only reform that improved mothers' short- and long-term labour market outcomes, both in terms of earnings and employment rate. At the same time, fathers appeared to be negatively affected by the reform. These results provide suggestive evidence that shareable parental leave might have more beneficial effects on mothers' job continuity, as it weakens the connotation of childcare as a task reserved for mothers.

Keywords: family policies, Finland, maternal labour market outcomes, maternity leave

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2700 Twitter Ego Networks and the Capital Markets: A Social Network Analysis Perspective of Market Reactions to Earnings Announcement Events

Authors: Gregory D. Saxton

Abstract:

Networks are everywhere: lunch ties among co-workers, golfing partnerships among employees, interlocking board-of-director connections, Facebook friendship ties, etc. Each network varies in terms of its structure -its size, how inter-connected network members are, and the prevalence of sub-groups and cliques. At the same time, within any given network, some network members will have a more important, more central position on account of their greater number of connections or their capacity as “bridges” connecting members of different network cliques. The logic of network structure and position is at the heart of what is known as social network analysis, and this paper applies this logic to the study of the stock market. Using an array of data analytics and machine learning tools, this study will examine 17 million Twitter messages discussing the stocks of the firms in the S&P 1,500 index in 2018. Each of these 1,500 stocks has a distinct Twitter discussion network that varies in terms of core network characteristics such as size, density, influence, norms and values, level of activity, and embedded resources. The study’s core proposition is that the ultimate effect of any market-relevant information is contingent on the characteristics of the network through which it flows. To test this proposition, this study operationalizes each of the core network characteristics and examines their influence on market reactions to 2018 quarterly earnings announcement events.

Keywords: data analytics, investor-to-investor communication, social network analysis, Twitter

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2699 Autonomous Quantum Competitive Learning

Authors: Mohammed A. Zidan, Alaa Sagheer, Nasser Metwally

Abstract:

Real-time learning is an important goal that most of artificial intelligence researches try to achieve it. There are a lot of problems and applications which require low cost learning such as learn a robot to be able to classify and recognize patterns in real time and real-time recall. In this contribution, we suggest a model of quantum competitive learning based on a series of quantum gates and additional operator. The proposed model enables to recognize any incomplete patterns, where we can increase the probability of recognizing the pattern at the expense of the undesired ones. Moreover, these undesired ones could be utilized as new patterns for the system. The proposed model is much better compared with classical approaches and more powerful than the current quantum competitive learning approaches.

Keywords: competitive learning, quantum gates, quantum gates, winner-take-all

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2698 The Long-Term Impact of Health Conditions on Social Mobility Outcomes: A Modelling Study

Authors: Lise Retat, Maria Carmen Huerta, Laura Webber, Franco Sassi

Abstract:

Background: Intra-generational social mobility (ISM) can be defined as the extent to which individuals change their socio-economic position over a period of time or during their entire life course. The relationship between poor health and ISM is established. Therefore, quantifying the impact that potential health policies have on ISM now and into the future would provide evidence for how social inequality could be reduced. This paper takes the condition of overweight and obesity as an example and estimates the mean earning change per individual if the UK were to introduce policies to effectively reduce overweight and obesity. Methods: The HealthLumen individual-based model was used to estimate the impact of obesity on social mobility measures, such as earnings, occupation, and wealth. The HL tool models each individual's probability of experiencing downward ISM as a result of their overweight and obesity status. For example, one outcome of interest was the cumulative mean earning per person of implementing a policy which would reduce adult overweight and obesity by 1% each year between 2020 and 2030 in the UK. Results: Preliminary analysis showed that by reducing adult overweight and obesity by 1% each year between 2020 and 2030, the cumulative additional mean earnings would be ~1,000 Euro per adult by 2030. Additional analysis will include other social mobility indicators. Conclusions: These projections are important for illustrating the role of health in social mobility and for providing evidence for how health policy can make a difference to social mobility outcomes and, in turn, help to reduce inequality.

Keywords: modelling, social mobility, obesity, health

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2697 An Enhanced MEIT Approach for Itemset Mining Using Levelwise Pruning

Authors: Tanvi P. Patel, Warish D. Patel

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Association rule mining forms the core of data mining and it is termed as one of the well-known methodologies of data mining. Objectives of mining is to find interesting correlations, frequent patterns, associations or casual structures among sets of items in the transaction databases or other data repositories. Hence, association rule mining is imperative to mine patterns and then generate rules from these obtained patterns. For efficient targeted query processing, finding frequent patterns and itemset mining, there is an efficient way to generate an itemset tree structure named Memory Efficient Itemset Tree. Memory efficient IT is efficient for storing itemsets, but takes more time as compare to traditional IT. The proposed strategy generates maximal frequent itemsets from memory efficient itemset tree by using levelwise pruning. For that firstly pre-pruning of items based on minimum support count is carried out followed by itemset tree reconstruction. By having maximal frequent itemsets, less number of patterns are generated as well as tree size is also reduced as compared to MEIT. Therefore, an enhanced approach of memory efficient IT proposed here, helps to optimize main memory overhead as well as reduce processing time.

Keywords: association rule mining, itemset mining, itemset tree, meit, maximal frequent pattern

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2696 Retrofitting of Bridge Piers against the Scour Damages: Case Study of the Marand-Soofian Route Bridge

Authors: Shatirah Akib, Hossein Basser, Hojat Karami, Afshin Jahangirzadeh

Abstract:

Bridge piers which are constructed in the track of high water rivers cause some variations in the flow patterns. This variation mostly is a result of the changes in river sections. Decreasing the river section, bridge piers significantly impress the flow patterns. Once the flow approaches the piers, the stream lines change their order, causing the appearance of different flow patterns around the bridge piers. New flow patterns are created following the geometry and the other technical characteristics of the piers. One of the most significant consequences of this event is the scour generated around the bridge piers which threatens the safety of the structure. In order to determine the properties of scour holes, to find maximum depth of the scour is an important factor. In this manuscript a numerical simulation of the scour around Marand-Soofian route bridge piers has been carried out via SSIIM 2.0 Software and the amount of maximum scour has been achieved subsequently. Eventually the methods for retrofitting of bridge piers against scours and also the methods for decreasing the amount of scour have been offered.

Keywords: scour, bridge pier, numerical simulation, SSIIM 2.0

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2695 Ifrs Adoption, Enforcement, and the Value Relevant of Accounting Amounts: The Particular Case of South Africa

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

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

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

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2694 Gaze Patterns of Skilled and Unskilled Sight Readers Focusing on the Cognitive Processes Involved in Reading Key and Time Signatures

Authors: J. F. Viljoen, Catherine Foxcroft

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Expert sight readers rely on their ability to recognize patterns in scores, their inner hearing and prediction skills in order to perform complex sight reading exercises. They also have the ability to observe deviations from expected patterns in musical scores. This increases the “Eye-hand span” (reading ahead of the point of playing) in order to process the elements in the score. The study aims to investigate the gaze patterns of expert and non-expert sight readers focusing on key and time signatures. 20 musicians were tasked with playing 12 sight reading examples composed for one hand and five examples composed for two hands to be performed on a piano keyboard. These examples were composed in different keys and time signatures and included accidentals and changes of time signature to test this theory. Results showed that the experts fixate more and for longer on key and time signatures as well as deviations in examples for two hands than the non-expert group. The inverse was true for the examples for one hand, where expert sight readers showed fewer and shorter fixations on key and time signatures as well as deviations. This seems to suggest that experts focus more on the key and time signatures as well as deviations in complex scores to facilitate sight reading. The examples written for one appeared to be too easy for the expert sight readers, compromising gaze patterns.

Keywords: cognition, eye tracking, musical notation, sight reading

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2693 Improving System Performance through User's Resource Access Patterns

Authors: K. C. Wong

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This paper demonstrates a number of examples in the hope to shed some light on the possibility of designing future operating systems in a more adaptation-based manner. A modern operating system, we conceive, should possess the capability of 'learning' in such a way that it can dynamically adjust its services and behavior according to the current status of the environment in which it operates. In other words, a modern operating system should play a more proactive role during the session of providing system services to users. As such, a modern operating system is expected to create a computing environment, in which its users are provided with system services more matching their dynamically changing needs. The examples demonstrated in this paper show that user's resource access patterns 'learned' and determined during a session can be utilized to improve system performance and hence to provide users with a better and more effective computing environment. The paper also discusses how to use the frequency, the continuity, and the duration of resource accesses in a session to quantitatively measure and determine user's resource access patterns for the examples shown in the paper.

Keywords: adaptation-based systems, operating systems, resource access patterns, system performance

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2692 Evaluation of Environmental Disclosures on Financial Performance of Quoted Industrial Goods Manufacturing Sectors in Nigeria (2011 – 2020)

Authors: C. C. Chima, C. J. M. Anumaka

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This study evaluates environmental disclosures on the financial performance of quoted industrial goods manufacturing sectors in Nigeria. The study employed a quasi-experimental research design to establish the relationship that exists between the environmental disclosure index and financial performance indices (return on assets - ROA, return on equity - ROE, and earnings per share - EPS). A purposeful sampling technique was employed to select five (5) industrial goods manufacturing sectors quoted on the Nigerian Stock Exchange. Secondary data covering 2011 to 2020 financial years were extracted from annual reports of the study sectors using a content analysis method. The data were analyzed using SPSS, Version 23. Panel Ordinary Least Squares (OLS) regression method was employed in estimating the unknown parameters in the study’s regression model after conducting diagnostic and preliminary tests to ascertain that the data set are reliable and not misleading. Empirical results show that there is an insignificant negative relationship between the environmental disclosure index (EDI) and the performance indices (ROA, ROE, and EPS) of the industrial goods manufacturing sectors in Nigeria. The study recommends that: only relevant information which increases the performance indices should appear on the disclosure checklist; environmental disclosure practices should be country-specific; and company executives in Nigeria should increase and monitor the level of investment (resources, time, and energy) in order to ensure that environmental disclosure has a significant impact on financial performance.

Keywords: earnings per share, environmental disclosures, return on assets, return on equity

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2691 The Patterns Designation by the Inspiration from Flower at Suan Sunandha Palace

Authors: Nawaporn Srisarankullawong

Abstract:

This research is about the creating the design by the inspiration of the flowers, which were once planted in Suan Sunandha Palace. The researcher have conducted the research regarding the history of Suan Sunandha Palace and the flowers which have been planted in the palace’s garden, in order to use this research to create the new designs in the future. The objective are as follows; 1. To study the shape and the pattern of the flowers in Suan Sunandha Palace, in order to select a few of them as the model to create the new design. 2. In order to create the flower design from the flowers in Suan Sunandha Palace by using the current photograph of the flowers which were once used to be planted inside the palace and using adobe Illustrator and Adobe Photoshop programs to create the patterns and the model. The result of the research: From the research, the researcher had selected three types of flowers to crate the pattern model; they are Allamanda, Orchids and Flamingo Plant. The details of the flowers had been reduced in order to show the simplicity and create the pattern model to use them for models, so three flowers had created three pattern models and they had been developed into six patterns, using universal artist techniques, so the pattern created are modern and they can be used for further decoration.

Keywords: patterns design, Suan Sunandha Palace, pattern of the flowers, visual arts and design

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2690 Climate Teleconnections and Their Influence on the Spread of Dengue

Authors: Edilene Machado, Carolina Karoly, Amanda Britz, Luciane Salvi, Claudineia Brazil

Abstract:

Climate teleconnections refer to the climatic relationships between geographically distant regions, where changes in one location can influence weather patterns in another. These connections can occur through atmospheric and oceanic processes, leading to variations in temperature, precipitation, and other climatic elements. Studying teleconnections is crucial for better understanding the mechanisms that govern global climate and the potential consequences of climate change. A notable example of a teleconnection is the El Niño-Southern Oscillation (ENSO), which involves the interaction between the Equatorial Pacific Ocean and the atmosphere. During El Niño episodes, there is anomalous warming of the surface waters in the Equatorial Pacific, resulting in significant changes in global climate patterns. These changes can affect rainfall distribution, wind patterns, and temperatures in different parts of the world. The cold phase of ENSO, known as La Niña, is often associated with reduced precipitation and below-average temperatures in the state of Rio Grande do Sul, Brazil. Therefore, the objective of this research is to identify patterns between El Niño-Southern Oscillation (ENSO) events in their different phases and dengue transmission. Meteorological data and dengue case records for the city of Porto Alegre, in the southern region of Brazil, were used for the development of this research. The study highlighted that the highest incidence of dengue cases occurred during the cold phase of the El Niño-Southern Oscillation (ENSO).

Keywords: climate patterns, climate teleconnections, climate variability, dengue, El Niño-Southern oscillation

Procedia PDF Downloads 45
2689 Dual-Network Memory Model for Temporal Sequences

Authors: Motonobu Hattori

Abstract:

In neural networks, when new patters are learned by a network, they radically interfere with previously stored patterns. This drawback is called catastrophic forgetting. We have already proposed a biologically inspired dual-network memory model which can much reduce this forgetting for static patterns. In this model, information is first stored in the hippocampal network, and thereafter, it is transferred to the neocortical network using pseudo patterns. Because, temporal sequence learning is more important than static pattern learning in the real world, in this study, we improve our conventional dual-network memory model so that it can deal with temporal sequences without catastrophic forgetting. The computer simulation results show the effectiveness of the proposed dual-network memory model.

Keywords: catastrophic forgetting, dual-network, temporal sequences, hippocampal

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2688 Recurrent Patterns of Netspeak among Selected Nigerians on WhatsApp Platform: A Quest for Standardisation

Authors: Lily Chimuanya, Esther Ajiboye, Emmanuel Uba

Abstract:

One of the consequences of online communication is the birth of new orthography genres characterised by novel conventions of abbreviation and acronyms usually referred to as Netspeak. Netspeak, also known as internet slang, is a style of writing mainly used in online communication to limit the length of text characters and to save time. The aim of this study is to evaluate how second language users of the English language have internalised this new convention of writing; identify the recurrent patterns of Netspeak; and assess the consistency of the use of the identified patterns in relation to their meanings. The study is corpus-based, and data drawn from WhatsApp chart pages of selected groups of Nigerian English speakers show a large occurrence of inconsistencies in the patterns of Netspeak and their meanings. The study argues that rather than emphasise the negative impact of Netspeak on the communicative competence of second language users, studies should focus on suggesting models as yardsticks for standardising the usage of Netspeak and indeed all other emerging language conventions resulting from online communication. This stance stems from the inevitable global language transformation that is eminent with the coming of age of information technology.

Keywords: abbreviation, acronyms, Netspeak, online communication, standardisation

Procedia PDF Downloads 344
2687 Quantifying User-Related, System-Related, and Context-Related Patterns of Smartphone Use

Authors: Andrew T. Hendrickson, Liven De Marez, Marijn Martens, Gytha Muller, Tudor Paisa, Koen Ponnet, Catherine Schweizer, Megan Van Meer, Mariek Vanden Abeele

Abstract:

Quantifying and understanding the myriad ways people use their phones and how that impacts their relationships, cognitive abilities, mental health, and well-being is increasingly important in our phone-centric society. However, most studies on the patterns of phone use have focused on theory-driven tests of specific usage hypotheses using self-report questionnaires or analyses of smaller datasets. In this work we present a series of analyses from a large corpus of over 3000 users that combine data-driven and theory-driven analyses to identify reliable smartphone usage patterns and clusters of similar users. Furthermore, we compare the stability of user clusters across user- and system-initiated sessions, as well as during the hypothesized ritualized behavior times directly before and after sleeping. Our results indicate support for some hypothesized usage patterns but present a more complete and nuanced view of how people use smartphones.

Keywords: data mining, experience sampling, smartphone usage, health and well being

Procedia PDF Downloads 126