Search results for: interactive white board
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2455

Search results for: interactive white board

2305 Shari'ah Supervisory Board's Performance: The Influence to Quality of Disclosure in Islamic Banks

Authors: Dian Andari

Abstract:

In several decades, Islamic Banks (IBs) has proliferated internationally. To ensure IBs’ accountability to all stakeholders, a governance system is established. Similar to conventional banks (CBs), IBs create corporate governance system. In addition, IBs have Shari’ah Supervisory Board (SSB) as part of Shari’ah governance formed purposively to ensure IBs innovative operations comply to the Shari’ah. Thus, all boards in IBs must actively participate in good corporate as well as Shari’ah governance. The research will analyze SSB’s performance and quality of disclosure by observing 10 IBs annual report from 2011 to 2015 in Gulf countries. The content analysis will be done to see the relationship between SSB’s performance and quality of disclosure in the annual report. The analysis found that event all aspects of disclosure have been meet, financial disclosure still dominates the annual report. This can indicate that the SSB’s focus is on the interest of capital providers.

Keywords: Islamic banks, Shari'ah supervisory board, accountability, quality of disclosure

Procedia PDF Downloads 296
2304 Efficacy of Modified Bottom Boards to Control Varroa Mite (Varroa Destructor) in Honeybee Colonies

Authors: Marwan Keshlaf, Hassan Fellah

Abstract:

This study was designed to test whether hive bottom boards modified with polyvinyl chloride pipe or screen-mesh reduces number of Varroa mites in naturally infested honeybee colonies comparing to chemical control. Fifty six colonies distributed equally between two location each received one of four experimental treatment 1) conventional solid board “control”, 2) Apistan in conventional solid board, 3) Mesh bottom board and 4) tube bottom board. Varroa infestation level on both adult bees and on capped brood was estimated. Stored pollen, capped brood area and honey production were also measured. Results of varroa infestation were inconsistent between apiaries. In apiary 1, colonies with Apistan had fewer Varroa destructor than other treatments, but this benefit was not apparent in Apiary 2. There were no effects of modified bottom boards on bee flight activity, brood production, honey yield and stored pollen. We conclude that the efficacy of modified bottom boards in reducing varroa mites population in bee colonies remains uncertain due to observed differences of hygienic behavior.

Keywords: Apis mellifera, modified bottom boards, Varroa destructor, Honeybee colonies

Procedia PDF Downloads 344
2303 Analysis of Nonlinear Dynamic Systems Excited by Combined Colored and White Noise Excitations

Authors: Siu-Siu Guo, Qingxuan Shi

Abstract:

In this paper, single-degree-of-freedom (SDOF) systems to white noise and colored noise excitations are investigated. By expressing colored noise excitation as a second-order filtered white noise process and introducing colored noise as an additional state variable, the equation of motion for SDOF system under colored noise is then transferred artificially to multi-degree-of-freedom (MDOF) system under white noise excitations. As a consequence, corresponding Fokker-Planck-Kolmogorov (FPK) equation governing the joint probabilistic density function (PDF) of state variables increases to 4-dimension (4-D). Solution procedure and computer programme become much more sophisticated. The exponential-polynomial closure (EPC) method, widely applied for cases of SDOF systems under white noise excitations, is developed and improved for cases of systems under colored noise excitations and for solving the complex 4-D FPK equation. On the other hand, Monte Carlo simulation (MCS) method is performed to test the approximate EPC solutions. Two examples associated with Gaussian and non-Gaussian colored noise excitations are considered. Corresponding band-limited power spectral densities (PSDs) for colored noise excitations are separately given. Numerical studies show that the developed EPC method provides relatively accurate estimates of the stationary probabilistic solutions. Moreover, statistical parameter of mean-up crossing rate (MCR) is taken into account, which is important for reliability and failure analysis.

Keywords: filtered noise, narrow-banded noise, nonlinear dynamic, random vibration

Procedia PDF Downloads 199
2302 Analysis of Computer Science Papers Conducted by Board of Intermediate and Secondary Education at Secondary Level

Authors: Ameema Mahroof, Muhammad Saeed

Abstract:

The purpose of this study was to analyze the papers of computer science conducted by Board of Intermediate and Secondary Education with reference to Bloom’s taxonomy. The present study has two parts. First, the analysis is done on the papers conducted by Board of Intermediate of Secondary Education on the basis of basic rules of item construction especially Bloom’s (1956). And the item analysis is done to improve the psychometric properties of a test. The sample included the question papers of computer science of higher secondary classes (XI-XII) for the years 2011 and 2012. For item analysis, the data was collected from 60 students through convenient sampling. Findings of the study revealed that in the papers by Board of intermediate and secondary education the maximum focus was on knowledge and understanding level and very less focus was on the application, analysis, and synthesis. Furthermore, the item analysis on the question paper reveals that item difficulty of most of the questions did not show a balanced paper, the items were either very difficult while most of the items were too easy (measuring knowledge and understanding abilities). Likewise, most of the items were not truly discriminating the high and low achievers; four items were even negatively discriminating. The researchers also analyzed the items of the paper through software Conquest. These results show that the papers conducted by Board of Intermediate and Secondary Education were not well constructed. It was recommended that paper setters should be trained in developing the question papers that can measure various cognitive abilities of students so that a good paper in computer science should assess all cognitive abilities of students.

Keywords: Bloom’s taxonomy, question paper, item analysis, cognitive domain, computer science

Procedia PDF Downloads 116
2301 Interactive Fun Activities for Blind and Sighted Teenagers

Authors: Haif Alharthy, Samar Altarteer

Abstract:

Blind and sighted teenagers might find it challenging to communicate and have fun interaction with each other. The previous studies emphasize the importance of the interactive communication of the blind with the sighted people in developing the interpersonal and social skills of the blind people . Playing games is one of the effective ways used to engage the blind with the sighted people and help in enhancing their social skills. However, it is difficult to find a fun game that is designed to encourage interaction between blind and sighted teenagers in which the blind can play it independently without help and that the sighted find its design attractive and satisfying. The aim of this paper is to examine how challenging is to have fun interaction between blind and sighted people and offer interactive tabletop game solution in which both of them can independently participate and enjoy. The paper discusses the importance and the impact of the interactive fun communication between blind and sighted people and how to get them involved with each other through games. The paper investigates several approaches to design a universal game. A survey was conducted for blind teenager’s family members to discover what difficulties they face while playing and communicating with their blind family member and to identify the blind’s needs and interests in games. The study reveals that although families like to play tabletop games with their blind member, they find difficulties in finding universal games that is interesting and adequate for both. Also, qualitative interviews were conducted with blind teenager shows the sufficiency in tabletop games that do not require help from another family member to play the game. The results suggested that an effective approach is to develop an interactive tabletop game embedded with audio and tactile techniques. The findings of the pilot study highlighted the necessary information such as tools, visuals, and game concepts that should be considered in developing interactive card game for blind and sighted teenagers.

Keywords: Blind, card game, communication, interaction, play, tabletop game, teenager

Procedia PDF Downloads 184
2300 Control Effect of Flowering Chrysanthemum, the Trap Plant to the Western Flower Thrips, Frankliniella occidentalis (Thysanoptera: Thripidae) in Greenhouse

Authors: YongSeok Choi, HwaYoung Seo, InSu Whang, GeogKee Park

Abstract:

Frankliniella. occidentalis is major pest in chrysanthemum in worldwide. The density of F. occidentalis increased continuously in spite of the periodical chemical control after planting in this study. F. occidentalis began to increase mid-May. The numbers of F. occidentalis collected on a tray with wet paper by heating the flowers of pink, white, and yellow Chrysanthemum standard mums were 18.4, 56.6, and 52.6 in the flowering season. Also, the numbers were 15.2, 45.8, and 41.6 in bud season, but in the case of the leaves, the numbers were 2, 8.8 and 3.4. In the Y-tube olfactometer test, the frequency of F. occidentalis’ visits to one side arm of the Y-tube olfactometer was higher in the odor cue of the white flower than of the yellow, red, and violet flowers, but the frequency was higher in the odor cue of the violet and red flowers than of the yellow without white. In the case of the four-choice olfactometer test, in the same visual cues as the odor cues of the pot mum flowers, the frequency of F. occidentalis was higher in the yellow flower than in the other flowers (white, red, and violet) in all the observation times (10, 15, and 20 minutes).

Keywords: Frankliniella occidentalis, Chrysanthemum, trap plant, control effect

Procedia PDF Downloads 159
2299 Multi-Sensor Concept in Optical Surface Metrology

Authors: Özgür Tan

Abstract:

In different fields of industry, there is a huge demand to acquire surface information in the dimension of micrometer up to centimeter in order to characterize functional behavior of products. Thanks to the latest developments, there are now different methods in surface metrology, but it is not possible to find a unique measurement technique which fulfils all the requirements. Depending on the interaction with the surface, regardless of optical or tactile, every method has its own advantages and disadvantages which are given by nature. However new concepts like ‘multi-sensor’, tools in surface metrology can be improved to solve most of the requirements simultaneously. In this paper, after having presented different optical techniques like confocal microscopy, focus variation and white light interferometry, a new approach is presented which combines white-light interferometry with chromatic confocal probing in a single product. Advantages of different techniques can be used for challenging applications.

Keywords: flatness, chromatic confocal, optical surface metrology, roughness, white-light interferometry

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2298 Jordan Water District Interactive Billing and Accounting Information System

Authors: Adrian J. Forca, Simeon J. Cainday III

Abstract:

The Jordan Water District Interactive Billing and Accounting Information Systems is designed for Jordan Water District to uplift the efficiency and effectiveness of its services to its customers. It is designed to process computations of water bills in accurate and fast way through automating the manual process and ensures that correct rates and fees are applied. In addition to billing process, a mobile app will be integrated into it to support rapid and accurate water bill generation. An interactive feature will be incorporated to support electronic billing to customers who wish to receive water bills through the use of electronic mail. The system will also improve, organize and avoid data inaccuracy in accounting processes because data will be stored in a database which is designed logically correct through normalization. Furthermore, strict programming constraints will be plunged to validate account access privilege based on job function and data being stored and retrieved to ensure data security, reliability, and accuracy. The system will be able to cater the billing and accounting services of Jordan Water District resulting in setting forth the manual process and adapt to the modern technological innovations.

Keywords: accounting, bill, information system, interactive

Procedia PDF Downloads 224
2297 The Effect of Advertising on Brand Choices of Z Generation Children and Their Social Media Consumption Habits

Authors: Hüseyin Altubaş, Hasret Aktaş, A. Mücahid Zengin

Abstract:

Children determine the direction of the power of consumption. They affect the decisions of their parents but they also reached to a significant purchasing power themselves. Children, who are turning interactive behavior to normal behavior are becoming the decision makers in a company’s survival. Companies that analyze this effective target audience can communicate successfully with children. Children, who are interactive individuals, are closer to advertising. They are almost talking better with advertising. They are not afraid to express their likings, as well as their dislikes. Children have an interactive lifestyle and they were exposed to the vast changes in technology after year 2000. They do not know a life without internet, they spend mobile life in internet. This Z generation is the new determinants of brands. Z generation finds it appropriate to be brand ambassadors and they completely changed traditional media and traditional consumer behavior. These children live social reality with virtual reality and they feed brands differently. Brands that interact with Z generation are affected by this feeding positively, while brands that keep interaction in traditional levels are affected negatively. In this research we examine the communication, advertising and brand behaviors of Z generation. We especially analyze this generation’s interaction with social media brands and their interactive attitudes.

Keywords: social media, Z generation, children, advertising, brand choice

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2296 A Research on Determining the Viability of a Job Board Website for Refugees in Kenya

Authors: Prince Mugoya, Collins Oduor Ondiek, Patrick Kanyi Wamuyu

Abstract:

Refugee Job Board Website is a web-based application that provides a platform for organizations to post jobs specifically for refugees. Organizations upload job opportunities and refugees can view them on the website. The website also allows refugees to input their skills and qualifications. The methodology used to develop this system is a waterfall (traditional) methodology. Software development tools include Brackets which will be used to code the website and PhpMyAdmin to store all the data in a database.

Keywords: information technology, refugee, skills, utilization, economy, jobs

Procedia PDF Downloads 129
2295 The Potential Benefits of Multimedia Information Representation in Enhancing Students’ Critical Thinking and History Reasoning

Authors: Ang Ling Weay, Mona Masood

Abstract:

This paper discusses the potential benefits of an interactive multimedia information representation in enhancing students’ critical thinking aligned with history reasoning in learning history between Secondary School students in Malaysia. Two modes of multimedia information representation implemented which are chronological and thematic information representation. A qualitative study of an unstructured interview was conducted among two history teachers, one history education lecturer, two i-think expert and program trainers and five form 4 secondary school students. The interview was to elicit their opinions on the implementation of thinking maps and interactive multimedia information representation in history learning. The key elements of interactive multimedia (e.g. multiple media, user control, interactivity, and use of timelines and concept maps) were then considered to improve the learning process. Findings of the preliminary investigation reveal that the interactive multimedia information representations have the potential benefits to be implemented as instructional resource in enhancing students’ higher order thinking skills (HOTs). This paper concludes by giving suggestions for future work.

Keywords: multimedia information representation, critical thinking, history reasoning, chronological and thematic information representation

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2294 Modular, Responsive, and Interactive Green Walls - A Case Study

Authors: Flaviu Mihai Frigura-Lliasa, Andreea Anamaria Anghel, Attila Simo

Abstract:

Due to the beauty, usefulness, science, constantly changing, constantly evolving features, and most of the time, mystery it involves, nature-based art is seen as a both modern and timeless direction that has been extensively used in design. The goal of the team's activities was to experiment with ways of fusing the two most common contemporary ways of referring to green installations, that is, either in a pure artistic or in an ecological manner, and creating a living, dynamic, interactive installation capable of both receiving and interpreting external factors, such as natural and human stimuli, that would not only determine some of the mechanism's presets. By consequent, a complex experiment made up of various research and project stages was elaborated in order to transform an idea into an actual interactive green installation within months thanks to the interaction, teamwork, and design processes undertaken throughout the academic years by both university lecturers and some of our students. The outcomes would lead to the development of a dynamic artwork called "Modgrew" as well as the introduction of experiment-based learning at the Timisoara Faculty of Architecture and Urban Planning, as well as at the Faculty of Electrical and Power Engineering, for the green wall automation issues.

Keywords: green design, living walls, modular structure, interactive proof of concept

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2293 Document Analysis for Modelling iTV Advertising towards Impulse Purchase

Authors: Azizah Che Omar

Abstract:

The study provides a systematic literature review which analyzed the literature for the purpose of looking for concepts, theories, approaches and guidelines in order to propose a conceptual design model of interactive television advertising toward impulse purchase (iTVAdIP). An extensive review of literature was purposely carried out to understand the concepts of interactive television (iTV). Therefore, some elements; iTV guidelines, advertising theories, persuasive approaches, and the impulse purchase elements were analyzed to reach the scope of this work. The extensive review was also a necessity to achieve the objective of this study, which was to determine the concept of iTVAdIP design model. Through systematic review analysis, this study discovered that all the previous models did not emphasize the conceptual design model of interactive television advertising. As a result, the finding showed that the concept of the proposed model should contain the iTV guidelines, advertising theory, persuasive approach and impulse purchase elements. In addition, a summary diagram for the development of the proposed model is depicted to provide clearer understanding towards the concepts of conceptual design model of iTVAdIP.

Keywords: impulse purchase, interactive television advertising, human computer interaction, advertising theories

Procedia PDF Downloads 342
2292 Carcass Characteristics and Qualities of Philippine White Mallard (Anas boschas L.) and Pekin (Anas platyrhynchos L.) Duck

Authors: Jerico M. Consolacion, Maria Cynthia R. Oliveros

Abstract:

The Philippine White Mallard duck was compared with Pekin duck for potential meat production. A total of 50 ducklings were randomly assigned to five (5) pens per treatment after one month of brooding. Each pen containing five (5) ducks was considered as a replicate. The ducks were raised until 12 weeks of age and slaughtered at the end of the growing period. Meat from both breeds was analyzed. The data were subjected to the Independent-Sample T-test at 5% level of confidence. Results showed that post-mortem pH (0, 20 minutes, 50 minutes, 1 hour and 20 minutes, 1 hour and 50 minutes, and 24 hours ) did not differ significantly (P>0.05) between breeds. However, Pekin ducks (89.84±0.71) had a significantly higher water-holding capacity than Philippine White Mallard ducks (87.93±0.63) (P<0.05). Also, meat color (CIE L, a, b) revealed that no significant differences among the lightness, redness, and yellowness of the skin (breast) in both breeds (P>0.05) except for the yellowness of the lean muscles of the Pekin duck breast. Pekin duck meat (1.15±0.04) had significantly higher crude fat content than Philippine White Mallard (0.47±0.58). The study clearly showed that breed is a factor and provided some pronounced effects among the parameters. However, these results are considered as preliminary information on the meat quality of Philippine White Mallard duck. Hence, further studies are needed to understand and fully utilize it for meat production and develop different meat products from this breed.

Keywords: crude fat, meat color, meat pH, water-holding capacity

Procedia PDF Downloads 241
2291 Leukocyte Detection Using Image Stitching and Color Overlapping Windows

Authors: Lina, Arlends Chris, Bagus Mulyawan, Agus B. Dharmawan

Abstract:

Blood cell analysis plays a significant role in the diagnosis of human health. As an alternative to the traditional technique conducted by laboratory technicians, this paper presents an automatic white blood cell (leukocyte) detection system using Image Stitching and Color Overlapping Windows. The advantage of this method is to present a detection technique of white blood cells that are robust to imperfect shapes of blood cells with various image qualities. The input for this application is images from a microscope-slide translation video. The preprocessing stage is performed by stitching the input images. First, the overlapping parts of the images are determined, then stitching and blending processes of two input images are performed. Next, the Color Overlapping Windows is performed for white blood cell detection which consists of color filtering, window candidate checking, window marking, finds window overlaps, and window cropping processes. Experimental results show that this method could achieve an average of 82.12% detection accuracy of the leukocyte images.

Keywords: color overlapping windows, image stitching, leukocyte detection, white blood cell detection

Procedia PDF Downloads 274
2290 Causes of Pokir in the Budgeting Process: Case Study in the Province of Jakarta, Indonesia

Authors: Tri Nopiyanto, Rahardhyani Dwiannisa, Arief Ismaryanto

Abstract:

One main issue for a certain region in order to achieve development is if the government that consists of the executive, legislative and judicial board are able to work together. However, there are certain conditions that these boards are the sources of conflict, especially between the executive and legislative board. One of the example of the conflict is between the Local Government and Legislative Board (DPRD) in the Province of Jakarta in 2015. The cause of this conflict is because of the occurrence of pokir (pokok pikiran or ideas of budgeting). Pokir is driven by a budgeting plan that is arranged by DPRD that is supposed to be sourced from the aspiration of the people and delivered 5 months before the legalization of Local Government Budget (APBD), but the current condition in Jakarta is that pokir is a project by DPRD members itself and delivered just 3 days before the legalization in order to facilitate the interests of the members of the legislative. This paper discusses how pokir happens and what factors caused it. This paper uses political budgeting theory by Andy Norton and Diane Elson to analyze the issue. The method used in this paper is qualitative to collect the data and solve the problem of this research. The methods involved are in depth interview, experimental questionnaire, and literature studies. Results of this research are that Pokir occurs because of the distribution of power among DPRD members, between parties, executive, and legislative board. Beside that, Pokir also occurs because of the lack of the people’s participation in budgeting process and monitoring. Other than that, this paper also found that pokir also happens because of the budgeting system that is not able to provide a clean budgeting process, so it enables the creation of certain slots to add pokir into the budgets. Pokir also affects the development of Jakarta that goes through stagnation. This research recommends the implementation of e-budgeting to prevent the occurrence of pokir itself in the Province of Jakarta.

Keywords: legislative and executive board, Jakarta, political budgeting, Pokir

Procedia PDF Downloads 239
2289 The Characteristics of the Chairman of Board of Directors That Are Associated with Better Levels of Performance

Authors: Abilio Pires Zacarias

Abstract:

Analyzing company boards of directors is a relevant and timely topic. As the representative of shareholders, the board is the most senior management body of this type of company. Therefore, ascertaining the best kind of candidates to nominate, namely the most appropriate characteristics for leading the board to achieve better levels of performance, is certainly of great interest. The companies selected for this study were the 1,000 largest non-financial companies and the 100 largest financial companies in Portugal according to the Instituto Nacional de Estatística for 2010. The information stemmed from a questionnaire addressed to the person in charge of daily company management and then processed through STATA 17 with the multivariate analysis of variables - MANOVA. The study may correspondingly report that the vast majority of boards in the sample operate a dual leadership structure. By in terms of its prevalence, unitary leadership represents only a minority. Agency theory and stewardship theory postulate different characteristics for the ideal chairman but neither receive confirmation from our results. On the other hand, our findings do validate the behavioral theory of firms (BToF), concluding that experience is associated with organizational performance. This study is also relevant due to its analysis of companies not listed on the financial markets not only because of their weighting in the economy but also because they remain only very poorly studied in this field and thus also correspondingly contributing to deepening the literature.

Keywords: agency theory, behavioral theory of the firm, board of directors, corporate governance, stewardship theory

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2288 Isolation and Characterization White Spot Syndrome Protein Envelope Protein 19 from Black Tiger Shrimp (Penaeus monodon)

Authors: Andi Aliah Hidayani, Asmi Citra Malina A. R. Tassakka, Andi Parenrengi

Abstract:

Vanname Shrimp is one of the high yielding varieties that are more resistant to virus attacks. However, now this shrimp more death due to virus attack such as white spot disease caused by white spot syndrome virus (WSSV). Various efforts have done to prevent the disease, like immunostimulatory, probiotics, and vaccine. White spot syndrome virus (WSSV) envelope protein VP19 gene is important because of its involvement in the system infection of shrimp. This study aimed to isolate and characterize an envelope protein VP19 – encoding gene of WSSV using WSSV infected Vanname Shrimp sample from some areas in South Sulawesi (Pangkep, Barru and Pinrang). The genomic of DNA were isolated from shrimp muscle using DTAB-CTAB method. Isolation of gene encoding envelope protein VP19 WSSV ws successfully performed with the results of the length of DNA fragment was 387 bp. The results of homology analysis using BLASTn homology suggested that these isolates genes from Barru, Pangkep and Pinrang have closest relationship with isolates from Mexican.

Keywords: vanname, shrimp, WSSV, viral protein 19

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2287 A Cross-Sectional Study on Board Certified Pharmacists in Arab Countries 2018 Update

Authors: Mohamed Anwar Hammad, Khaled Mohamed Al Akhali, Yasmin Elsobky

Abstract:

Board certification is a voluntary process that confirms a pharmacist's capability, competency, education, skills, and proficiency beyond what is essential for licensure. This analysis was intended to investigate the prevalence of board-certified pharmacists in the Arab countries and compare the Board of Pharmacy Specialties (BPS) between Egypt, Saudi Arabia, and Canada. A cross-sectional study was conducted. The data were mined from the BPS website. Data were managed by IBM SPSS Statistics 23.0 and presented as descriptive statistics. Of 36918 Board certified pharmacists (BCPs) until February 2018, only 4038 (10.9%) were from the outside United States of America. From 4038 BCPs, about 1782 (44.1%) were from Arab nations. Egypt has the top prevalence of the BPS among the Arab countries 937 (52.6%) BCPs. However, the Kingdom of Saudi Arabia comes in the second position 442 (24.8%). Pharmacotherapy (BCPS), nutrition support pharmacy (BCNSP), critical care pharmacy (BCCCP) and oncology pharmacy (BCOP) are the highest specialties by 1474 (82.7%), 114 (6.4%), 61 (3.42%) and 60 (3.37%) respectively, while, infectious diseases pharmacy (AQID), cardiology pharmacy (AQCD) and nuclear pharmacy (BCNP) are the lowest prevalence of specialties by 7 (0.4%), 6 (0.3%) and 1 (0.06%) respectively. Added qualifications were canceled and became a new specialty in BPS as the rest of the specialties. Both infectious diseases and cardiology specialties exams are not conducted yet all over the world from the beginning of 2018. Egypt has the second prevalence 937 (2.54%), before Canada 920 (2.49%) and after United States of America 32880 (89.06%) in the worldwide in terms of BCPs. In conclusion the BCPS is the uppermost specialty; however, there is still a need for all the other specialties. In a short period, BCCCP jumped to the third position. Cardiology and infectious disease will be new specialties. Egyptian pharmacists are in the top of Arab countries, and 2nd in worldwide BCPs.

Keywords: AQCD, AQID, Arab countries, BCACP, BCCCP, BCGP, BCNP, BCNSP, BCOP, BCPPS, BCPS, BCPP, Board of Pharmacy Specialties (BPS), Canada, Egypt, Saudi Arabia, USA

Procedia PDF Downloads 180
2286 The Impact of Corporate Governance Mechanisms on Earnings Management Practices: Evidence from Jordan

Authors: Lara Al-Haddad, Mark Whittington

Abstract:

This paper aims to examine the impact of two influential internal corporate governance mechanisms, namely board characteristics and ownership structure on the use of real activities-based and accrual-based earnings management by Jordanian public firms. Using panel data from Jordanian public firms after the introduction of the Jordanian Corporate Governance Code (JCGC) in 2009, the study finds both institutional ownership and managerial ownership constrain the use of real and accrual earnings manipulations. On the other side, both independent directors and largest shareholders are found to exaggerate the incidence of using real and accrual earnings management. The study also examines the trade-off between real and accrual earnings management and found that Jordanian firms use a combination of real and accrual-based earnings management to obtain the greatest effect on earnings reporting strategies. For the purpose of this study, three types of real earnings management are considered: sales manipulation, overproduction, and the abnormal reduction of discretionary expenditures. The abnormal discretionary accrual is considered for accruals management. While for the internal corporate governance mechanisms; board characteristics are examined by using board independence, board size, and CEO-duality; and ownership structure is examined by using managerial ownership, institutional ownership, foreign ownership and largest shareholder ownership. To the best knowledge of the researchers, this study is the first to examine the relationship between board characteristics and real earnings management in Jordan. Further, it is the first to examine the relationship between corporate governance mechanisms and discretionary accruals after the introduction of the Jordanian Corporate Governance Code in 2009. Thus, the findings of this study have important policy implications for policymakers, regulators, standard setters, audit professional, and investors in their attempts to constrain the practice of earnings management, whether real or accrual, and to improve the financial reporting quality in Jordan.

Keywords: board characteristics, Jordan, ownership structure, real earnings management

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2285 Corporate Governance and Firm Performance: Empirical Evidence from India

Authors: G. C. Surya Bahadur, Ranjana Kothari

Abstract:

The paper attempts to analyze linkages between corporate governance and firm performance in India. The study employs a panel data of 50 Nifty companies from 2008 to 2012. Using LSDV panel data model and 2SLS model the study reveals that that good corporate governance practices adopted by companies is positively related with financial performance. Board independence, number of board committees and executive compensation are found to have positive relationship while ownership by promoters and financial leverage have negative relationship with performance. There is existence of bi-directional relationship between corporate governance and financial performance. Companies with sound financial performance are more likely to conform to corporate governance norms and standards and implement sound corporate governance system. The findings indicate that companies can enhance business performance and sustainability by embracing sound corporate governance practices.

Keywords: board structure, corporate governance, executive compensation, ownership structure

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2284 Designing Interactive Applications for Social Anxiety Scenario Stories for Children with Autism

Authors: Wen Huei Chou, Yi-Ting Chen

Abstract:

Individuals with Autism Spectrum Disorder (ASD) often struggle with social interactions and communication. It is challenging for them to understand social cues such as facial expressions, body language, and tone of voice in social settings, leading to social conflicts and misunderstandings. Over time, feelings of frustration and anxiety can make them reluctant to engage in social situations and worsen their communication barriers. This study focused on children with autism who also experience social anxiety. Through focus group interviews with parents of children with autism and occupational therapists, it explores the reasons and scenarios behind the development of social anxiety in these children. Social scenario stories and interactive applications tailored for children with autism were designed and developed. In addition, working with the educational robots, coping strategies for various emotional situations were elaborated on, and children were helped to understand their emotions.

Keywords: autism spectrum disorder, social anxiety, robot, social scenario story, interactive applications

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2283 Using Electronic Books to Enhance the Museum Visitors' Experience

Authors: Elvin Karaaslan Klose

Abstract:

Museums are important sites of informal, often semi-structured and self-paced learning. Challenged by digital alternatives and increased expectations from their visitors, museums have to adapt to the digital age by enriching their collection and educational content with additional options for interactivity. One such option lies in the concept of the electronic book, which can be used either on dedicated devices or downloaded by visitors before entering the exhibition area. These electronic books serve as an alternative or supplement to the classic audio guide and provide visitors with information about artifacts as well as background stories and factoids about the subjects of the exhibition. Bringing such interactive elements into the museum experience has been shown to increase information retention and enjoyment among young aged visitors and adults. This article aims to bring together both theoretical frameworks and practical examples of how interactive media in the form of electronic books can be used to enhance the experience of the museum visitor.

Keywords: electronic books, interactive media, arts education, museum education

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2282 Relationship Between Behavioral Inhibition/Approach System, and Perceived Stress, Whit Control White Blood Cell In Multiple Sclerosis Patients

Authors: Amin Alvani

Abstract:

Multiple sclerosis (MS) is a chronic, often disabling disease in which the immune system attacks the myelin sheath of neurons in the central nervous system. The present study aimed to investigate the Relationship between behavioral inhibition/approach system (BIS-BAS) and perceived stress (PS) whit control white blood cell (WBC). 60 MS patients (male=36.7, female=63.3%; age range=15-65 participated in the study and completed the demographic questionnaire, the count blood cell (CBC) test, the behavioral Activation and behavioral inhibition scale (BIS-BAS), and the perceived stress Questionnaire (PSS-14). The results revealed that Between of BAS-reward responsiveness (BAS-DR) subscale and PS, in more than MS patient (BIS), there are increase WBC.

Keywords: behavioral inhibition/approach system, perceived stress, white blood cell, multiple sclerosis

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2281 Technical and Economic Potential of Partial Electrification of Railway Lines

Authors: Rafael Martins Manzano Silva, Jean-Francois Tremong

Abstract:

Electrification of railway lines allows to increase speed, power, capacity and energetic efficiency of rolling stocks. However, this process of electrification is complex and costly. An electrification project is not just about design of catenary. It also includes installation of structures around electrification, as substation installation, electrical isolation, signalling, telecommunication and civil engineering structures. France has more than 30,000 km of railways, whose only 53% are electrified. The others 47% of railways use diesel locomotive and represent only 10% of the circulation (tons.km). For this reason, a new type of electrification, less expensive than the usual, is requested to enable the modernization of these railways. One solution could be the use of hybrids trains. This technology opens up new opportunities for less expensive infrastructure development such as the partial electrification of railway lines. In a partially electrified railway, the power supply of theses hybrid trains could be made either by the catenary or by the on-board energy storage system (ESS). Thus, the on-board ESS would feed the energetic needs of the train along the non-electrified zones while in electrified zones, the catenary would feed the train and recharge the on-board ESS. This paper’s objective deals with the technical and economic potential identification of partial electrification of railway lines. This study provides different scenarios of electrification by replacing the most expensive places to electrify using on-board ESS. The target is to reduce the cost of new electrification projects, i.e. reduce the cost of electrification infrastructures while not increasing the cost of rolling stocks. In this study, scenarios are constructed in function of the electrification’s cost of each structure. The electrification’s cost varies considerably because of the installation of catenary support in tunnels, bridges and viaducts is much more expensive than in others zones of the railway. These scenarios will be used to describe the power supply system and to choose between the catenary and the on-board energy storage depending on the position of the train on the railway. To identify the influence of each partial electrification scenario in the sizing of the on-board ESS, a model of the railway line and of the rolling stock is developed for a real case. This real case concerns a railway line located in the south of France. The energy consumption and the power demanded at each point of the line for each power supply (catenary or on-board ESS) are provided at the end of the simulation. Finally, the cost of a partial electrification is obtained by adding the civil engineering costs of the zones to be electrified plus the cost of the on-board ESS. The study of the technical and economic potential ends with the identification of the most economically interesting scenario of electrification.

Keywords: electrification, hybrid, railway, storage

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2280 Effects of Audit Quality and Corporate Governance on Earnings Management of Quoted Deposit Money Banks in Nigeria

Authors: Joel S. Akintayo, Ramat T. Salman

Abstract:

The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.

Keywords: audit quality, audit tenure, audit fee, board independence, corporate governance, earnings management

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2279 Occurrence of Broiler Chicken Breast White Striping Meat in Brazilian Commercial Plant

Authors: Talita Kato, Moises Grespan, Elza I. Ida, Massami Shimokomaki, Adriana L. Soares

Abstract:

White Striping (WS) is becoming a concern for the poultry industry, as it affects the look of breast broiler chicken meat leading it to rejection by the consumers. It is characterized by the appearance of varying degrees of white striations on the Pectoralis major muscle surface following the direction of the muscle fiber. The etiology of this myopathy is still unknown, however it is suggested to be associated with increased weight gain rate and age of the bird, attributing the phenomenon to the genetically bird’s selection for efficiently higher meat production. The aim of this study was to evaluate the occurrence of Pectoralis major WS in a commercial plant in southern Brazil and its chemical characterization. The breast meat samples (n=660) from birds of 47 days of age, were classified as: Normal NG (no apparent white striations), Moderate MG (when the fillets present thin lines <1 mm) and Severe SG (white striations present ˃1 mm thick covering a large part of the fillet surface). Thirty samples (n = 10 for each level of severity) were analyzed for pH, color (L*, a*, b*), proximate chemical composition (moisture, protein, ash and lipids contents) and hydroxyproline in order to determine the collagen content. The results revealed the occurrence for NG group was 16.97%, 51.67% for MG group and 31.36% for SG group. Although the total protein content did not differ significantly, the collagen index was 42% higher in favor to SG in relation to NG. Also the lipid fraction was 27% higher for SG group. The NG presented the lowest values of the parameters L* and a* (P ≤ 0.05), as there was no white striations on its surface and highest b* value in SG, because of the maximum lipid contents. These results indicate there was a contribution of the SG muscle cells to oversynthesize connective tissue components on the muscle fascia. In conclusion, this study revealed a high incidence of White Striping on broiler commercial line in Brazil thus, there is a need to identify the causes of this abnormality in order to diminish or to eliminate it.

Keywords: collagen content, commercial line, pectoralis major muscle, proximate composition

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2278 A Case Study on English Camp in UNISSA: An Approach towards Interactive Learning Outside the Classroom

Authors: Liza Mariah Hj. Azahari

Abstract:

This paper will look at a case study on English Camp which was an activity coordinated at the Sultan Sharif Ali Islamic University in 2011. English Camp is a fun and motivation filled activity which brings students and teachers together outside of the classroom setting into a more diverse environment. It also enables teacher and students to gain proximate time together for a mutual purpose which is to explore the language in a more dynamic and relaxed way. First of all, the study will look into the background of English Camp, and how it was introduced and implemented from different contexts. Thereafter, it will explain the objectives of the English Camp coordinated at our university, UNISSA, and what types of activities were conducted. It will then evaluate the effectiveness of the camp as to what extent it managed to meet its motto, which was to foster dynamic interactive learning of English Language. To conclude, the paper presents a potential for further research on the topic as well as a guideline for educators who wish to coordinate the activity. Proposal for collaboration in this activity is further highlighted and encouraged within the paper for future implementation and endeavor.

Keywords: English camp, UNISSA, interactive learning, outside

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2277 Effect of Cuminum Cyminum L. Essential Oil on Staphylococcus Aureus during the Manufacture, Ripening and Storage of White Brined Cheese

Authors: Ali Misaghi, Afshin Akhondzadeh Basti, Ehsan Sadeghi

Abstract:

Staphylococcus aureus is a pathogen of major concern for clinical infection and food borne illness. Humans and most domesticated animals harbor S. aureus, and so we may expect staphylococci to be present in food products of animal origin or in those handled directly by humans, unless heat processing is applied to destroy them. Cuminum cyminum L. has been allocated the topic of some recent studies in addition to its well-documented traditional usage for treatment of toothache, dyspepsia, diarrhea, epilepsy and jaundice. The air-dried seed of the plant was completely immersed in water and subjected to hydro distillation for 3 h, using a clevenger-type apparatus. In this study, the effect of Cuminum cyminum L. essential oil (EO) on growth of Staphylococcus aureus in white brined cheese was evaluated. The experiment included different levels of EO (0, 7.5, 15 and 30 mL/ 100 mL milk) to assess their effects on S. aureus count during the manufacture, ripening and storage of Iranian white brined cheese for up to 75 days. The significant (P < 0.05) inhibitory effects of EO (even at its lowest concentration) on this organism were observed. The significant (P < 0.05) inhibitory effect of the EO on S. aureus shown in this study may improve the scope of the EO function in the food industry.

Keywords: cuminum cyminum L. essential oil, staphylococcus aureus, white brined cheese

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2276 Development and Characterization of a Composite Material for Ceiling Board Construction Applications in Ethiopia

Authors: Minase Yitbarek Mengistu, Abrham Melkamu, Dawit Yisfaw, Bisrat Belihu, Abdulhakim Lalega

Abstract:

This research was aimed at reducing and recycling waste paper and sawdust from our environment, thereby reducing environmental pollution resulting from the management/disposal of these waste materials. In this research, some mechanical properties of composite ceiling board materials made from waste paper, sawdust, and pineapple leaf fibers were investigated to determine their suitability for use in low-cost construction work. The ceiling board was obtained from the waste of paper, sawdust chips, and pineapple leaf fibers by manual mechanical bonding techniques using dissolved polystyrene films as a binding agent. The results obtained showed that the water absorption values of between 6 % and 8.1 %; as well as density values of 500 kg/mm3 and 611.1 kg/mm3.From our result, the better one is a ratio of pineapple leaf fiber 25%, sawdust 40%, binder 25%, and waste paper 10%. The composite ceiling boards were successfully nailed with firm grips. These values obtained were compared with those of the conventional ceiling boards and it was observed that these composite materials can be used for internal low-cost construction work and Insulation (acoustic and thermal) performance. It is highly recommended that small and medium enterprises be encouraged to venture into waste recycling and the production of these composite ceiling materials to create jobs for skilled and unskilled labor that are locally available.

Keywords: composite material, environment, textile, ceiling board

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