Search results for: empirical relation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5030

Search results for: empirical relation

4850 The Impact of the Information Technologies on the Accounting Department of the Romanian Companies

Authors: Dumitru Valentin Florentin

Abstract:

The need to use high volumes of data and the high competition are only two reasons which make necessary the use of information technologies. The objective of our research is to establish the impact of information technologies on the accounting department of the Romanian companies. In order to achieve it, starting from the literature review we made an empirical research based on a questionnaire. We investigated the types of technologies used, the reasons which led to the implementation of certain technologies, the benefits brought by the use of the information technologies, the difficulties brought by the implementation and the future effects of the applications. The conclusions show that there is an evolution in the degree of implementation of the information technologies in the Romanian companies, compared with the results of other studies conducted a few years before.

Keywords: information technologies, impact, company, Romania, empirical study

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4849 Creativity, Formative Assessment and Students’ Writing of Subject-Specific Texts

Authors: Per Blomqvist

Abstract:

This study is part of a larger research project on creativity and writing cultures in upper secondary schools in Sweden, with the purpose of exploring how formative assessment practices can be developed to better support students' writing of subject-specific texts. The purpose of the study is to shed light on how writing has changed over time in the subjects of Social Studies and Swedish, especially regarding changes in the formative assessment practice in relation to students opportunities to take part in creative writing processes that can develop their subject specific-writing. Theoretically, the study is based on concepts and models concerning creativity, writing instructions and formative assessment, especially regarding scaffolding in relation to the development of students' subject-specific writing. The empirical data consists of video recordings of teacher groups' conversations from five upper secondary schools in Sweden, compromising a total of twenty teachers. The conversations were conducted as so-called collective remembering interviews, a method to stimulate the participants' memory through social interaction, and focused on addressing issues on how writing assessment has changed over time. Topic analysis was used to analyze the conversations in order to identify common descriptions and expressions among the teachers in each group. The result highlights two different assessment practices that are described as giving students different opportunities to take part in creative writing processes to develop their writing of subject-specific texts. One of the assessment practices is characterized by teachers focusing on explaining to the students what the grading criteria mean and showing sample texts that correspond to a certain grade. The teachers describe that this assessment practice has led to a formalized, instrumental and product-oriented writing culture that has negative consequences for the student's development of their subject-specific writing, which often lacks independent reasoning, own conclusions and understanding of concepts. The other assessment practice is characterized by students examining text qualities and discussing a variety of sample texts to understand what different texts require. These teachers describe the assessment practice as an exploratory work that leads to more creative writing processes where the students gradually deepen their understanding of subject-specific texts and develop their writing.

Keywords: teaching for creativity, writing processes, formative assessment, subject-specific writing

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4848 Analytical Solutions for Geodesic Acoustic Eigenmodes in Tokamak Plasmas

Authors: Victor I. Ilgisonis, Ludmila V. Konovaltseva, Vladimir P. Lakhin, Ekaterina A. Sorokina

Abstract:

The analytical solutions for geodesic acoustic eigenmodes in tokamak plasmas with circular concentric magnetic surfaces are found. In the frame of ideal magnetohydrodynamics the dispersion relation taking into account the toroidal coupling between electrostatic perturbations and electromagnetic perturbations with poloidal mode number |m| = 2 is derived. In the absence of such a coupling the dispersion relation gives the standard continuous spectrum of geodesic acoustic modes. The analysis of the existence of global eigenmodes for plasma equilibria with both off-axis and on-axis maximum of the local geodesic acoustic frequency is performed.

Keywords: tokamak, MHD, geodesic acoustic mode, eigenmode

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4847 Business Process Management Maturity in Croatian Companies

Authors: V. Bosilj Vuksic

Abstract:

This paper aims to investigate business process management (BPM) maturity in Croatian companies. First, a brief literature review of the research field is given. Next, the results of empirical research are presented, analyzed and discussed. The results reveal that Croatian companies achieved the intermediate level of BPM maturity. The empirical evidence supports the proposed theoretical background. Furthermore, a case study approach was used to illustrate BPM adoption in a Croatian company at the upmost stage of BPM maturity. In practical terms, this case study identifies BPM maturity success factors that need to exist in order for a company to effectively adopt BPM.

Keywords: business process management, case study, Croatian companies, maturity, process performance index, questionnaire

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4846 Relation Between Marital Adjustment and Parenting: The Moderating Effect of Children´s Temperament

Authors: Ester Ato, Maria Angeles Fernández-Vilar, Maria Dolores Galián

Abstract:

The aim of this work was to analyze the relation between children´s effortful control, marital adjustment and parenting practices in a sample of 345 Spanish children aged between 6 and 8 years. Traditionally, the literature confirms that a higher level of marital conflict has been associated with less effective and less positive parenting, but there are few studies that include the effect that children´s effortful control exert to this relation. To measure marital adjustment, parenting practices and children’s temperament, parents were given the Marital Adjustment Test (MAT), the Spanish version of the PCRI (Parent-Child Relationship Inventory), and the TMCQ (Temperament in Middle Childhood Questionnaire). The results confirmed that higher marital satisfaction predicted more positive parenting practices, whereas lower marital adjustment scores predicted less parenting support and control. Using a statistical modeling approach, we tested a moderation model that revealed the moderating role of effortful control in the relation between marital adjustment and parenting. Concretely, higher marital satisfaction predicts higher parenting communication and involvement, but only in children with low levels of effortful control. Therefore, a difficult temperament interferes in a less negative way in the family system when parents are satisfied and united. And a better self-regulated child predicts more effective parenting practice regardless of the parents´ marital satisfaction. The clinical implications of the present findings should be considered. Specifically, difficult children must be detected and evaluated in community settings, such as school or community programs, in order to take into account the marital adjustment and parenting practices of their parents, and to be able to design adequate family interventions and prevent future pathologizing patterns.

Keywords: effortful control, marital adjustment, parenting, moderation

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4845 The Interplay of Factors Affecting Learning of Introductory Programming: A Comparative Study of an Australian and an Indian University

Authors: Ritu Sharma, Haifeng Shen

Abstract:

Teaching introductory programming is a challenging task in tertiary education and various factors are believed to have influence on students’ learning of programming. However, these factors were largely studied independently in a chosen context. This paper aims to investigate whether interrelationships exist among the factors and whether the interrelationships are context-dependent. In this empirical study, two universities were chosen from two continents, which represent different cultures, teaching methodologies, assessment criteria and languages used to teach programming in west and east worlds respectively. The results reveal that some interrelationships are common across the two different contexts, while others appear context-dependent.

Keywords: introductory programming, tertiary education, factors, interrelationships, context, empirical study

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4844 Public Spending and Economic Growth: An Empirical Analysis of Developed Countries

Authors: Bernur Acikgoz

Abstract:

The purpose of this paper is to investigate the effects of public spending on economic growth and examine the sources of economic growth in developed countries since the 1990s. This paper analyses whether public spending effect on economic growth based on Cobb-Douglas Production Function with the two econometric models with Autoregressive Distributed Lag (ARDL) and Dynamic Fixed Effect (DFE) for 21 developed countries (high-income OECD countries), over the period 1990-2013. Our models results are parallel to each other and the models support that public spending has an important role for economic growth. This result is accurate with theories and previous empirical studies.

Keywords: public spending, economic growth, panel data, ARDL models

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4843 Algorithms Minimizing Total Tardiness

Authors: Harun Aydilek, Asiye Aydilek, Ali Allahverdi

Abstract:

The total tardiness is a widely used performance measure in the scheduling literature. This performance measure is particularly important in situations where there is a cost to complete a job beyond its due date. The cost of scheduling increases as the gap between a job's due date and its completion time increases. Such costs may also be penalty costs in contracts, loss of goodwill. This performance measure is important as the fulfillment of due dates of customers has to be taken into account while making scheduling decisions. The problem is addressed in the literature, however, it has been assumed zero setup times. Even though this assumption may be valid for some environments, it is not valid for some other scheduling environments. When setup times are treated as separate from processing times, it is possible to increase machine utilization and to reduce total tardiness. Therefore, non-zero setup times need to be considered as separate. A dominance relation is developed and several algorithms are proposed. The developed dominance relation is utilized in the proposed algorithms. Extensive computational experiments are conducted for the evaluation of the algorithms. The experiments indicated that the developed algorithms perform much better than the existing algorithms in the literature. More specifically, one of the newly proposed algorithms reduces the error of the best existing algorithm in the literature by 40 percent.

Keywords: algorithm, assembly flowshop, dominance relation, total tardiness

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4842 The Relation Between Protein-Protein and Polysaccharide-Protein Interaction on Aroma Release from Brined Cheese Model

Authors: Mehrnaz Aminifar

Abstract:

The relation between textural parameters and casein network on release of aromatic compounds was investigated over 90-days of ripening. Low DE maltodextrin and WPI were used to modify the textural properties of low fat brined cheese. Hardness, brittleness and compaction of casein network were affected by addition of maltodextrin and WPI. Textural properties and aroma release from cheese texture were affected by interaction of WPI protein-cheese protein and maltodexterin-cheese protein.

Keywords: aroma release, brined cheese, maltodexterin, WPI

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4841 Bilingual Creative Education: Empirical Findings

Authors: Anatoliy Kharkhurin

Abstract:

This presentation picks up on a widely discussed topic in both multilingualism and creativity research that comes from pedagogical considerations. The research conducted by the author over last 10 years has delivered a solid argument that speaking more than one language facilitates an individual’s creative capacities. The author has expanded the scope of his research and implemented these findings in education. After reviewing the empirical evidence concerning a relationship between multilingual practice and creative behavior, he proposes a new program that includes teaching strategies from both fields, a unified Bilingual Creative Education program. The program is grounded in several conceptual premises. Specifically, it aims at facilitation of the overall linguistic, intellectual and creative competences of young children regardless of their intellectual and creative predispositions thereby meeting the recommendations of a number of governmental policies. It is designed for both migrants who speak their native language and attempt to acquire the language of the migration country and autochthones who want to acquire a foreign language simultaneously with their mother tongue. The purpose of the program is to introduce students to a school curriculum in two languages and to foster four defining aspects of creativity, novelty, utility, aesthetics and authenticity. To accomplish this goal, the program utilizes the holistic approach which combines cognitive, personal and environmental factors in education. The presentation discusses the empirical findings for the implementation of the program.

Keywords: bilingualism, creativity, education, autochthones

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4840 The Volume–Volatility Relationship Conditional to Market Efficiency

Authors: Massimiliano Frezza, Sergio Bianchi, Augusto Pianese

Abstract:

The relation between stock price volatility and trading volume represents a controversial issue which has received a remarkable attention over the past decades. In fact, an extensive literature shows a positive relation between price volatility and trading volume in the financial markets, but the causal relationship which originates such association is an open question, from both a theoretical and empirical point of view. In this regard, various models, which can be considered as complementary rather than competitive, have been introduced to explain this relationship. They include the long debated Mixture of Distributions Hypothesis (MDH); the Sequential Arrival of Information Hypothesis (SAIH); the Dispersion of Beliefs Hypothesis (DBH); the Noise Trader Hypothesis (NTH). In this work, we analyze whether stock market efficiency can explain the diversity of results achieved during the years. For this purpose, we propose an alternative measure of market efficiency, based on the pointwise regularity of a stochastic process, which is the Hurst–H¨older dynamic exponent. In particular, we model the stock market by means of the multifractional Brownian motion (mBm) that displays the property of a time-changing regularity. Mostly, such models have in common the fact that they locally behave as a fractional Brownian motion, in the sense that their local regularity at time t0 (measured by the local Hurst–H¨older exponent in a neighborhood of t0 equals the exponent of a fractional Brownian motion of parameter H(t0)). Assuming that the stock price follows an mBm, we introduce and theoretically justify the Hurst–H¨older dynamical exponent as a measure of market efficiency. This allows to measure, at any time t, markets’ departures from the martingale property, i.e. from efficiency as stated by the Efficient Market Hypothesis. This approach is applied to financial markets; using data for the SP500 index from 1978 to 2017, on the one hand we find that when efficiency is not accounted for, a positive contemporaneous relationship emerges and is stable over time. Conversely, it disappears as soon as efficiency is taken into account. In particular, this association is more pronounced during time frames of high volatility and tends to disappear when market becomes fully efficient.

Keywords: volume–volatility relationship, efficient market hypothesis, martingale model, Hurst–Hölder exponent

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4839 Stress-Strain Relation for Human Trabecular Bone Based on Nanoindentation Measurements

Authors: Marek Pawlikowski, Krzysztof Jankowski, Konstanty Skalski, Anna Makuch

Abstract:

Nanoindentation or depth-sensing indentation (DSI) technique has proven to be very useful to measure mechanical properties of various tissues at a micro-scale. Bone tissue, both trabecular and cortical one, is one of the most commonly tested tissues by means of DSI. Most often such tests on bone samples are carried out to compare the mechanical properties of lamellar and interlamellar bone, osteonal bone as well as compact and cancellous bone. In the paper, a relation between stress and strain for human trabecular bone is presented. The relation is based on the results of nanoindentation tests. The formulation of a constitutive model for human trabecular bone is based on nanoindentation tests. In the study, the approach proposed by Olivier-Pharr is adapted. The tests were carried out on samples of trabecular tissue extracted from human femoral heads. The heads were harvested during surgeries of artificial hip joint implantation. Before samples preparation, the heads were kept in 95% alcohol in temperature 4 Celsius degrees. The cubic samples cut out of the heads were stored in the same conditions. The dimensions of the specimens were 25 mm x 25 mm x 20 mm. The number of 20 samples have been tested. The age range of donors was between 56 and 83 years old. The tests were conducted with the indenter spherical tip of the diameter 0.200 mm. The maximum load was P = 500 mN and the loading rate 500 mN/min. The data obtained from the DSI tests allows one only to determine bone behoviour in terms of nanoindentation force vs. nanoindentation depth. However, it is more interesting and useful to know the characteristics of trabecular bone in the stress-strain domain. This allows one to simulate trabecular bone behaviour in a more realistic way. The stress-strain curves obtained in the study show relation between the age and the mechanical behaviour of trabecular bone. It was also observed that the bone matrix of trabecular tissue indicates an ability of energy absorption.

Keywords: constitutive model, mechanical behaviour, nanoindentation, trabecular bone

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4838 Does Operating Cash Flow Really Matter in Value Relevance? A Recent Empirical Analysis on the Largest European Companies

Authors: Francesco Paolone

Abstract:

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

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

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4837 Corporate Environmentalism: A Case Study in the Czech Republic

Authors: Pavel Adámek

Abstract:

This study examines perception of environmental approach in small and medium-sized enterprises (SMEs) – the process by which firms integrate environmental concern into business. Based on a review of the literature, the paper synthesizes focus on environmental issues with the reflection in a case study in the Czech Republic. Two themes of corporate environmentalism are discussed – corporate environmental orientation and corporate stances toward environmental concerns. It provides theoretical material on greening organizational culture that is helpful in understanding the response of contemporary business to environmental problems. We integrate theoretical predictions with empirical findings confronted with reality. Scales to measure these themes are tested in a survey of managers in 229 Czech firms. We used the process of in-depth questioning. The research question was derived and answered in the context of the corresponding literature and conducted research. A case study showed us that environmental approach is variety different (depending on the size of the firm) in SMEs sector. The results of the empirical mapping demonstrate Czech company’s approach to environment and define the problem areas and pinpoint the main limitation in the expansion of environmental aspects. We contribute to the debate for recognition of the particular role of environmental issues in business reality.

Keywords: corporate environmentalism, Czech Republic, empirical mapping, environmental performance

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4836 Relation between Initial Stability of the Dental Implant and Bone-Implant Contact Level

Authors: Jui-Ting Hsu, Heng-Li Huang, Ming-Tzu Tsai, Kuo-Chih Su, Lih-Jyh Fuh

Abstract:

The objectives of this study were to measure the initial stability of the dental implant (ISQ and PTV) in the artificial foam bone block with three different quality levels. In addition, the 3D bone to implant contact percentage (BIC%) was measured based on the micro-computed tomography images. Furthermore, the relation between the initial stability of dental implant (ISQ and PTV) and BIC% were calculated. The experimental results indicated that enhanced the material property of the artificial foam bone increased the initial stability of the dental implant. The Pearson’s correlation coefficient between the BIC% and the two approaches (ISQ and PTV) were 0.652 and 0.745.

Keywords: dental implant, implant stability quotient, peak insertion torque, bone-implant contact, micro-computed tomography

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4835 2D Numerical Modeling for Induced Current Distribution in Soil under Lightning Impulse Discharge

Authors: Fawwaz Eniola Fajingbesi, Nur Shahida Midia, Elsheikh M. A. Elsheikh, Siti Hajar Yusoff

Abstract:

Empirical analysis of lightning related phenomena in real time is extremely dangerous due to the relatively high electric discharge involved. Hence, design and optimization of efficient grounding systems depending on real time empirical methods are impeded. Using numerical methods, the dynamics of complex systems could be modeled hence solved as sets of linear and non-linear systems . In this work, the induced current distribution as lightning strike traverses the soil have been numerically modeled in a 2D axial-symmetry and solved using finite element method (FEM) in COMSOL Multiphysics 5.2 AC/DC module. Stratified and non- stratified electrode system were considered in the solved model and soil conductivity (σ) varied between 10 – 58 mS/m. The result discussed therein were the electric field distribution, current distribution and soil ionization phenomena. It can be concluded that the electric field and current distribution is influenced by the injected electric potential and the non-linearity in soil conductivity. The result from numerical calculation also agrees with previously laboratory scale empirical results.

Keywords: current distribution, grounding systems, lightning discharge, numerical model, soil conductivity, soil ionization

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4834 Chinese Early Childhood Parenting Style as a Moderator of the Development of Social Competence Based on Mindreading

Authors: Arkadiusz Gut, Joanna Afek

Abstract:

The first issue that we discuss in this paper is a battery of research demonstrating that culture influences children’s performance in tasks testing their theory of mind, also known as mindreading. We devote special attention to research done within Chinese culture; namely, studies with children speaking Cantonese and Mandarin natively and growing up in an environment dominated by the Chinese model of informal home education. Our attention focuses on the differences in development and functioning of social abilities and competences between children from China and the West. Another matter we turn to is the description of the nature of Chinese early childhood education. We suggest that the differences between the Chinese model and that of the West reveal a set of modifiers responsible for the variation observed in empirical research on children’s theory of mind (mindreading). The modifiers we identify are the following: (1) early socialization – that is, the transformation of the child into a member of the family and society that set special value by the social and physical environment; (2) the Confucian model of education – that is, the Chinese alphabet and tradition that determine a certain way of education in China; (3) the authoritarian style of upbringing – that is, reinforcing conformism, discouraging voicing of private opinions, and respect for elders; (4) the modesty of children and protectiveness of parents – that is, obedience as a desired characteristic in the child, overprotectiveness of parents, especially mothers; and (5) gender differences – that is, different educational styles for girls and boys. In our study, we conduct a thorough meta-analysis of empirical data on the development of mindreading and ToM (children’s theory of mind), as well as a cultural analysis of early childhood education in China. We support our analyses with questionnaire and narrative studies conducted in China that use the ‘Children’s Social Understanding Scale’ questionnaire, conversations based on the so-called ‘Scenarios Presented to Parents’, and questions designed to measure the ‘my child and I’ relation. With our research we aim to identify the factors in early childhood education that serve as moderators explaining the nature of the development and functioning of social cognition based on mind reading in China. Additionally, our study provides a valuable insight for comparative research of social cognition between China and the West.

Keywords: early childhood education, China, mindreading, parenting

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4833 Characteristics of the Severe Rollover Crashes in the UAE Using In-Depth Crash Investigation Data

Authors: Yaser E. Hawas, Md. Didarul Alam

Abstract:

Rollover crashes are complex events entailing interactions of driver, road, vehicle, and environmental factors. The primary objective of this paper is to present an empirical approach that can be used to characterise the rollover crashes and to identify some of the important factors that may lead to rollovers. Among the studied factors are the vehicle types and the rollover occurrence rate after hitting various barrier types. The carried analysis indicated that 71% of the rollover crashes occurred after impact and the type of rollover initiation is “trip/turn over” (nearly 50%). It was also found that light trucks (LTVs) vehicles are more likely to rollover than the sedan vehicles. Barrier impacts are associated with increased incidence of rollover.

Keywords: empirical, hitting barrier, in-depth crash investigation, rollover, severe crash

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4832 The Adoption of Technological Innovations in a B2C Context: An Empirical Study on the Higher Education Industry in Egypt

Authors: Maha Mourad, Rania Samir

Abstract:

This paper seeks to explain the adoption of technological innovations in a business to consumer context. Specifically, the use of web based technology (WEBCT/blackboard) in the delivery of educational material and communication with students at universities in Egypt is the focus of this study. The analysis draws on existing research in a B2C context which highlights the importance of internal organization characteristics, perceived attributes of the innovation as well as consumer based factors as the main drivers of adoption. A distinctive B2C model is developed drawing on Roger’s innovation adoption model, as well as theoretical and empirical foundations in previous innovation adoption literature to study the adoption of technological innovations in higher education in Egypt. The model proposes that the adoption decision is dependent on a combination of perceived attributes of the innovation, inter-organization factors and consumer factors. The model is testified drawing on the results of empirical work in the form of a large survey conducted on students in three different universities in Egypt (one public, one private and one international). In addition to the attributes of the innovation, specific organization factors (such as university resources) as well as consumer factors were identified as likely to have an important influence on the adoption of technological innovations in higher education.

Keywords: innovation, WEBCT, higher education, adoption, Egypt

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4831 Understanding Lacan’s ‘Name of the Father’ Concept, the Original Introject, and Personality Functioning

Authors: Chloe T. Cohen, Sarah Johnson

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Psychoanalytic literature has traditionally focused on the theoretical explanations of psychological phenomena rather than empirical research to support those ideas. Many clinicians assume a lack of empirical verification of the theories that underpin psychoanalytic treatment disqualifies psychoanalytic psychotherapy as an effective clinical technique. One such theory is Lacan’s ‘Name of the Father’, which extended Freud’s idea of the importance of a successful resolution of the Oedipal problem, situating it even earlier in psychological development. Lacan posited that the Name of the Father construct (establishing psychological structure and preventing psychosis) was best represented in language use, metaphor, and linguistic structure. However, no study to date has empirically examined the Name of the Father construct. The current study attempts to measure Lacan’s ‘Name of the Father’ construct through linguistic structure and metaphor use and to compare it with Freud’s ‘original introject’. We will then investigate whether they relate to adult personality functioning (measured using the Rorschach Inkblot Test). We aim to contribute to the empirical study of psychoanalytic concepts by operationalizing and validating the Name of the Father empirically. We also aim to examine the relationship of the Name of the Father construct to Freud’s concept of the original introject and to adult pathology. We hypothesize that measures of the original introject will mediate the pathway between linguistic indicators of Lacan’s Name of the Father construct and personality functioning.

Keywords: Lacan, Name of the Father, original introject, personality functioning, psychoanalysis

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4830 Dissatisfaction as a Cause of Social Uprisings: An Empirical Analysis Utilizing the Social Uprisings Composite Indicator

Authors: Sondos Shaheen

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This paper employs a newly constructed composite indicator of social uprisings (SUCI) to analyze the causes of their occurrence. This empirical study is based on an unbalanced panel of 45 countries over the period of 1982–2007. The paper’s contribution to the literature is distinguishing between the causes of violent and nonviolent uprisings. The analysis shows that that certain variables have a significant impact on both violent and nonviolent uprisings in terms of relative SUCI values, for example, ethnic fractionalization and mountainous terrain. Nevertheless, differences between the causes of violent and nonviolent uprisings can be found. For example, life dissatisfaction is related to nonviolent social uprisings, but when life dissatisfaction is accompanied by democratic dissatisfaction, violent social uprisings are more likely.

Keywords: social uprisings, relative deprivation, dissatisfaction, mobilization, anti-government movements, causes

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4829 Corporate Social Responsibility, Earnings, and Tax Avoidance: Evidence from Indonesia

Authors: Cahyaningsih Cahyaningsih, Fu'ad Rakhman

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This study examines empirically the association between corporate social responsibility (CSR) and tax avoidance. This study also investigates the effect of earnings on the relation between CSR and tax avoidance. Effective tax rate (ETR) and cash effective tax rate (CETR) were used to measure tax avoidance. Corporate social responsibility fund (CSRF) and corporate social responsibility disclosure (CSRD) were used as proxies for CSR. Test was conducted for public firms which were listed in the Indonesia Stock Exchange during the period of 2011-2014. Based on slack resource theory, this study finds that the relation between CSR and tax avoidance is moderated by earnings.

Keywords: corporate social responsibility disclosure, corporate social responsibility fund, earnings, tax avoidance

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4828 The Connection between Social Support, Caregiver Burden, and Life Satisfaction of the Parents Whose Children Have Congenital Heart Disease

Authors: A. Uludağ, F. G. Tufekci, N. Ceviz

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Aim: The research has been carried out in order to evaluate caregiver burden, life satisfaction and received social support level of the parents whose children have congenital heart disease; to examine the relationship between the social supports received by them and caregiver burden and life satisfaction. Material and Method: The research which is descriptive and which is searching a relationship has been carried out between the dates June 7, 2012- June 30, 2014, in Erzurum Ataturk University Research and Application Hospital, Department of Pediatrics and Children Cardiology Polyclinic. In the research, it was collaborated with the parents (N = 157) who accepted to participate in, of children who were between the ages of 3 months- 12 years. While gathering the data, a questionnaire, Zarit Caregiver Burden, Life Satisfaction and Social Support Scales have been used. The statistics of the data acquired has been produced by using percentage distribution, mean, and variance and correlation analysis. Ethical principles are followed in the research. Results: In the research, caregiver burden, life satisfaction and social support level received from family (p < 0.05), have been determined higher in the parents whose children have serious congenital heart disease than that of parents whose children have slight disease and social support received from friends has been found lower. It has been determined that there is a strong relation (p < 0.001) through negative direction between both social support levels and caregiver burden of parents; and that there is a strong relation (p < 0.001) through positive direction between both support levels and life satisfaction. Conclusion: That Social Support is in a strong relation with Caregiver Burden through a negative direction and a strong relation with Life Satisfaction through positive direction in parents of all the children who have congenital heart disease requires social support systems to be reinforced. Parents can be led or guided so as to prompt social support systems more.

Keywords: congenital heart disease, child, parents, caregiver burden, life satisfaction, social support

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4827 An Empirical Dynamic Fuel Cell Model Used for Power System Verification in Aerospace

Authors: Giuliano Raimondo, Jörg Wangemann, Peer Drechsel

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In systems development involving Fuel Cells generators, it is important to have from an early stage of the project a dynamic model for the electrical behavior of the stack to be shared between involved development parties. It allows independent and early design and tests of fuel cell related power electronic. This paper presents an empirical Fuel Cell system model derived from characterization tests on a real system. Moreover, it is illustrated how the obtained model is used to build and validate a real-time Fuel Cell system emulator which is used for aerospace electrical integration testing activities.

Keywords: fuel cell, modelling, real time emulation, testing

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4826 Evaluation of the Golden Proportion and Golden Standard of Maxillary Anterior Teeth in Relation to Smile Attractiveness

Authors: Marwan Ahmed Swileh, Amal Hussein Abuaffan

Abstract:

Objective: This study aimed to explore the existence of golden proportion (GP) between the widths of maxillary anterior teeth and golden standard (GS) for width to height ratio of maxillary central incisor in individuals with attractive and non-attractive smiles. Materials and methods: A total of 82 females were recruited and divided into 2 groups: attractive smile (n= 41) and non-attractive smile (n= 41). Frontal photographs were taken, scanned, and saved on a personal computer. The apparent mesiodistal width of each anterior tooth was measured. The data were analyzed using the appropriate statistical tests at p-value < 0.05. Results: Frequency of GP was very low among the total sample, and most proportions were higher than GP. No significant differences were found between both groups in relation to central-to-lateral ratio while significant differences were found in relation to canine-to-lateral ratio. Similarly, most proportions of width to height ratio were higher than GS. Difference between groups was significant for left side and for both sides (p < 0.05) but was not for right side (p > 0.05). Conclusion: Frequency of golden proportion was very low among the study population. Smile attractiveness is not related that much to the proportions between the teeth.

Keywords: golden proportion, golden standard, attractive smile, esthetic, anterior teeth

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4825 An Approximate Formula for Calculating the Fundamental Mode Period of Vibration of Practical Building

Authors: Abdul Hakim Chikho

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Most international codes allow the use of an equivalent lateral load method for designing practical buildings to withstand earthquake actions. This method requires calculating an approximation to the fundamental mode period of vibrations of these buildings. Several empirical equations have been suggested to calculate approximations to the fundamental periods of different types of structures. Most of these equations are knowing to provide an only crude approximation to the required fundamental periods and repeating the calculation utilizing a more accurate formula is usually required. In this paper, a new formula to calculate a satisfactory approximation of the fundamental period of a practical building is proposed. This formula takes into account the mass and the stiffness of the building therefore, it is more logical than the conventional empirical equations. In order to verify the accuracy of the proposed formula, several examples have been solved. In these examples, calculating the fundamental mode periods of several farmed buildings utilizing the proposed formula and the conventional empirical equations has been accomplished. Comparing the obtained results with those obtained from a dynamic computer has shown that the proposed formula provides a more accurate estimation of the fundamental periods of practical buildings. Since the proposed method is still simple to use and requires only a minimum computing effort, it is believed to be ideally suited for design purposes.

Keywords: earthquake, fundamental mode period, design, building

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4824 Investigation of the Effects of Sampling Frequency on the THD of 3-Phase Inverters Using Space Vector Modulation

Authors: Khattab Al Qaisi, Nicholas Bowring

Abstract:

This paper presents the simulation results of the effects of sampling frequency on the total harmonic distortion (THD) of three-phase inverters using the space vector pulse width modulation (SVPWM) and space vector control (SVC) algorithms. The relationship between the variables was studied using curve fitting techniques, and it has been shown that, for 50 Hz inverters, there is an exponential relation between the sampling frequency and THD up to around 8500 Hz, beyond which the performance of the model becomes irregular, and there is an negative exponential relation between the sampling frequency and the marginal improvement to the THD. It has also been found that the performance of SVPWM is better than that of SVC with the same sampling frequency in most frequency range, including the range where the performance of the former is irregular.

Keywords: DSI, SVPWM, THD, DC-AC converter, sampling frequency, performance

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4823 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

Abstract:

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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4822 Entrepreneurship and the Discovery and Exploitation of Business Opportunities: Empirical Evidence from the Malawian Tourism Sector

Authors: Aravind Mohan Krishnan

Abstract:

This paper identifies a research gap in the literature on tourism entrepreneurship in Malawi, Africa, and investigates how entrepreneurs from the Malawian tourism sector discover and exploit business opportunities. In particular, the importance of prior experience and business networks in the opportunity development process is debated. Another area of empirical research examined here is the opportunity recognition-venture creation sequence. While Malawi presents fruitful business opportunities, exploiting these opportunities into fully realized business ideas is a real challenge due to the country’s difficult business environment and poor promotional and marketing efforts. The study concludes by calling for further research in Sub-Saharan Africa in order to develop our understanding of entrepreneurship in this (African) context.

Keywords: entrepreneurship, Malawi, opportunities, tourism

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4821 Study on Errors in Estimating the 3D Gaze Point for Different Pupil Sizes Using Eye Vergences

Authors: M. Pomianek, M. Piszczek, M. Maciejewski

Abstract:

The binocular eye tracking technology is increasingly being used in industry, entertainment and marketing analysis. In the case of virtual reality, eye tracking systems are already the basis for user interaction with the environment. In such systems, the high accuracy of determining the user's eye fixation point is very important due to the specificity of the virtual reality head-mounted display (HMD). Often, however, there are unknown errors occurring in the used eye tracking technology, as well as those resulting from the positioning of the devices in relation to the user's eyes. However, can the virtual environment itself influence estimation errors? The paper presents mathematical analyses and empirical studies of the determination of the fixation point and errors resulting from the change in the size of the pupil in response to the intensity of the displayed scene. The article contains both static laboratory tests as well as on the real user. Based on the research results, optimization solutions were proposed that would reduce the errors of gaze estimation errors. Studies show that errors in estimating the fixation point of vision can be minimized both by improving the pupil positioning algorithm in the video image and by using more precise methods to calibrate the eye tracking system in three-dimensional space.

Keywords: eye tracking, fixation point, pupil size, virtual reality

Procedia PDF Downloads 110