Search results for: numerical board game

Authors: Marylene S. Eder, Dorothy M. Jao, Paolo Marc Nicolas S. Laspiñas, Pukilan A. Malim, Sarah Jean D. Raterta

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Trash Dash is an android game application developed to serve as an alternative tool to practice proper waste segregation for children ages 3 years old and above. The researchers designed the application using Unity 3D and developed the text file that served as the database of the game application. An observation of a pre-school teacher shows that children know how to throw their garbage but they do not know yet how to segregate wastes. After launching the mobile application to K-2 pupils 4 – 5 years of age, the researchers have noticed that children within this age are active and motivated to learn the difference between biodegradable and non-biodegradable. Based on the result of usability test conducted, it was concluded that the game is easy to use and children will most likely use this application frequently. Furthermore, the children may need assistance from their parents and teachers when playing the game. An actual testing of the application has been conducted to different devices as well as functionality test by Thwack Application and it can be concluded that the mobile application can be launched and installed on a device with a minimum API requirement of Gingerbread (2.3.1).

Keywords: waste segregation, android application, biodegradable, non-biodegradable

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Authors: Haif Alharthy, Samar Altarteer

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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

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Authors: Yasith Nayana, Janani Manamperuma, Lalindi Amarasinghe, Sasanka Kodithuwakku

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Educational games are popular among current e-learning systems. The approach to education through interactive media is expected to motivate students and encourage participation and engagement. ‘Kalayathra’ is an adaptive, player centered e-learning 3D game. The game identifies the player’s personality and adapt the gaming environment according to the player’s preference. Our platform measures the student’s performance and support learning through player assessment. Player experience is a good measure of the level of fun and education presented to players. To assess the level of playability we introduce an educational playability model. ‘Kalayathra’ is developed according to the GCE O/L syllabus and teaching guide in Sri Lankan education system. The game is capable of guiding players into the environment and aid them in tasks and activities depending on how much the player requires help.

Keywords: e-learning, games, adaptive, personality, gamification, player experience

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Authors: Jaime E. Fernandez, Pablo J. Valverde

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This paper presents a methodological approach that aims to contrast/validate theoretical results from a corruption network game through probabilistic analysis of simulated microdata using Bayesian Networks (BNs). The research develops a public corruption model in a game theory framework. Theoretical results suggest a series of 'optimal settings' of model's exogenous parameters that boost the emergence of corruption. The paper contrasts these outcomes with probabilistic inference results based on BNs adjusted over simulated microdata. Principal findings indicate that probabilistic reasoning based on BNs significantly improves parameter specification and causal analysis in a public corruption game.

Keywords: Bayesian networks, probabilistic reasoning, public corruption, theoretical games

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Authors: Azidah Abu Ziden, Adu Ifedayo Emmanuel

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This study investigated the optical board as an artificial technology for peer teaching in a Nigerian university. A design and development research (DDR) design was adopted, which entailed the planning and testing of instructional design models adopted to produce the optical board. This research population involved twenty-five (25) peer-teaching students at a Nigerian university consisting of theatre arts, religion, and language education-related disciplines. Also, using a random sampling technique, this study selected eight (8) students to work on the optical board. Besides, this study introduced a research instrument titled lecturer assessment rubric containing 30-mark metrics for evaluating students’ teaching with the optical board. In this study, it was discovered that the optical board affords students acquisition of self-employment skills through their exposure to the peer teaching course, which is a teacher training module in Nigerian universities. It is evident in this study that students were able to coordinate their design and effectively develop the optical board without lecturer’s interference. This kind of achievement in this research shows that the Nigerian university curriculum had been designed with contents meant to spur students to create jobs after graduation, and effective implementation of the readily available curriculum contents is enough to imbue students with the needed entrepreneurial skills. It was recommended that the Federal Government of Nigeria (FGN) must discourage the poor implementation of Nigerian university curriculum and invest more in the betterment of the readily available curriculum instead of considering a synonymously acclaimed new curriculum for regurgitated teaching and learning process.

Keywords: optical board, artificial technology, peer teaching, educational technology, Nigeria, Malaysia, university, glass, wood, electrical, improvisation

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Authors: Zahara Abdulhussan Al-Awadai

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Currently, serious games play a significant role in education, sparking an increasing interest in using games for purposes beyond mere entertainment. In this research, we investigate the main requirements and aspects of designing and developing effective serious games for learning and developing a conceptual model to describe the structure of serious games with a focus on both aspects of serious games. The main contributions of this approach are to facilitate the design and development of serious games in a flexible and easy-to-use way and also to support the cooperative work between the multidisciplinary developer team.

Keywords: game development, game design, requirements, serious games, serious game model.

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Authors: H. Hentati, R. Abdelmoula, Li Jia, A. Maalej

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In this work, we present numerical simulations of the quasi-static crack propagation based on the variation approach. We perform numerical simulations of a piece of brittle material without initial crack. An alternate minimization algorithm is used. Based on these numerical results, we determine the influence of numerical parameters on the location of crack. We show the importance of trying to optimize the time of numerical computation and we present the first attempt to develop a simple numerical method to optimize this time.

Keywords: fracture mechanics, optimization, variation approach, mechanic

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Authors: Jeroen De Ceuster

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This study is the first empirical analysis of the link between corporate governance and European Union competition law. Although competition law enforcement is often studied through the lens of competition law, we offer an alternative perspective by looking at a number of corporate governance factor at the level of the board of directors. We find that undertakings where the Chief Executive Officer is also chairman of the board are twice as likely to violate European Union competition law. No significant relationship was found between European Union competition law infringements and gender diversity of the board, the size of the board, the percentage of directors appointed after the Chief Executive Officer, the percentage of independent directors, or the presence of corporate social responsibility (CSR) committee. This contribution is based on a 1-1 matched peer study. Our sample includes all ultimate parent companies with a board that have been sanctioned by the European Commission for either anticompetitive agreements or abuse of dominance for the period from 2004 to 2018. These companies were matched to a company with headquarters in the same country, belongs to the same industry group, is active in the European Economic Area, and is the nearest neighbor to the infringing company in terms of revenue. Our final sample includes 121 pairs. As is common with matched peer studies, we use CLR to analyze the differences within these pairs. The only statistically significant independent variable after controlling for size and performance is CEO/Chair duality. The results indicate that companies whose Chief Executive Officer also functions as chairman of the board are twice as likely to infringe European Union competition law. This is in line with the monitoring theory of the board of directors, which states that its primary function is to monitor top management. Since competition law infringements are mostly organized by management and hidden from board directors, the results suggest that a Chief Executive Officer who is also chairman is more likely to be either complicit in the infringement or less critical towards his day-to-day colleagues and thus impedes proper detection by the board of competition law infringements.

Keywords: corporate governance, competition law, board of directors, board independence, ender diversity, corporate social responisbility

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Authors: Omid Noroozi

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Digital dialogue games have opened up opportunities for learning skills by engaging students in complex problem solving that mimic real world situations, without importing unwanted constraints and risks of the real world. Digital dialogue games can be motivating and engaging to students for fun, creative thinking, and learning. This study explored how undergraduate students engage with argumentative discourse activities which have been designed to intensify debate. A pre-test, post-test design was used with students who were assigned to groups of four and asked to debate a controversial topic with the aim of exploring various 'pros and cons' on the 'Genetically Modified Organisms (GMOs)'. Findings reveal that the Digital dialogue game can facilitate argumentation-based learning. The digital Dialogue game was also evaluated positively in terms of students’ satisfaction and learning experiences.

Keywords: argumentation, dialogue, digital game, learning, motivation

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Authors: Rattama Rattanawongsa

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As technologies continue to develop and evolve, online learning has become one of the most popular ways of gaining access to learning. Worldwide, many students are engaging in both online and blended courses in growing numbers through e-learning. However, online learning is a form of teaching that has many benefits for learners but still has some limitations. The high attrition rates of students tend to be due to lack of motivation to succeed. Gamification is the use of game design techniques, game thinking and game mechanics in non-game context, such as learning. The gamifying method can motivate students to learn with fun and inspire them to continue learning. This paper aims to describe how the gamification work in the context of learning. The first part of this paper present the concept of gamification. The second part is described the psychological perspectives of gamification, especially motivation and flow theory for gamifying design. The result from this study will be described into the guidelines for effective learning design using a gamification concept.

Keywords: gamification, e-learning, motivation, flow theory

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Authors: Abel Kahuni

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Cooperative game theory (CGT) postulates that groups of players are crucial units of the decision-making and impose cooperative behaviour. Accordingly, cooperative games are regarded as competition between coalitions of players, rather than between individual players. However, the basic supposition in CGT is that the cooperative is formed by all players. One of the emerging questions in CGT is how to develop cooperatives and fairly allocate the payoff. Cooperative Game Theory (CGT) may provide a framework and insights into the ways small holder farmers in rural resettlements may develop competitive advantage through marketing cooperatives. This conceptual paper proposes a non-competition model for small holder farmers of homogenous agri-commodity under CGT conditions. This paper will also provide brief insights into to the theory of cooperative games in-order to generate an understanding of CGT, cooperative marketing gains and its application in small holder farming arrangements. Accordingly, the objective is to provide a basic introduction to this theory in connection with economic competitive theories in the context of small holder farmers. The key value proposition of CGT is the equitable and fair sharing of cooperative gains.

Keywords: game theory, cooperative game theory, cooperatives, competition

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Authors: Ng'etich K. Stephen

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Abstract—Globally analytics in basketball has advanced tremendously in the last decade. Organizations are leveraging the insights to improve team and player performance and, in the long run, generate revenue out of it. Due to limited basketball game-related statistics in African competitions, teams are unaware of how they compete with other continental basketball teams. The purpose of this study is to evaluate the regional difference in basketball game-related statistics between African teams that played in the newly formed league, the basketball African league and the European league. The basketball African league, a competition created through the partnership between NBA and FIBA, offers a good starting point since it has valuable basketball metrics to analyze. This study sought to use multivariate linear discriminant analysis to identify the game-related statistics that discriminate the teams in Euro league and the basketball African league.

Keywords: basketball africa league, basketball, euroleague, fiba, africa

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Authors: Jixiang Zhang

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A dynamic of Bertrand duopoly game is analyzed, where players use different production methods and choose their prices with bounded rationality. The equilibriums of the corresponding discrete dynamical systems are investigated. The stability conditions of Nash equilibrium under a local adjustment process are studied. The stability conditions of Nash equilibrium under a local adjustment process are studied. The stability of Nash equilibrium, as some parameters of the model are varied, gives rise to complex dynamics such as cycles of higher order and chaos. On this basis, we discover that an increase of adjustment speed of bounded rational player can make Bertrand market sink into the chaotic state. Finally, the complex dynamics, bifurcations and chaos are displayed by numerical simulation.

Keywords: Bertrand duopoly model, discrete dynamical system, heterogeneous expectations, nash equilibrium

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Authors: YuPei Chang

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In recent years, moral judgement tasks have served as an increasingly popular plot mechanism in digital gameplay. As a moral agency, the player's choice judgment in digital games is to shuttle between the real world and the game world. The purpose of the research is to explore the moral difficulties brewed by the interactive mechanism of the game and the moral choice of players. In the theoretical level, this research tries to combine moral disengagement, moral foundations theory, and gameplay as an aesthetic experience. And in the methodical level, this research tries to use methods that combine text analysis, diary method, and in-depth interviews. There are three research problems that will be solved in three stages. In the first stage, this project will explore how moral dilemmas are represented in game mechanics. In the second stage, this project will analyze the appearance and conflicts of moral dilemmas in game mechanics based on the five aspects of moral foundations theory. In the third stage, this project will try to understand the players' choices when they face the choices of moral dilemmas, as well as their explanations and reflections after making the decisions.

Keywords: morality, moral disengagement, moral foundations theory, PC game, gameplay, moral dilemmas, player

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Authors: Shafaq Rubab

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One of the biggest reasons of dropouts from schools is lack of motivation and interest among the students, particularly in mathematics. Many developing countries are facing this problem and this issue is lowering the literacy rate in these developing countries. The best solution for increasing motivation level and interest among the students is using tablet game-based learning. However, a pedagogically sound game required a well-planned instructional design model to enhance learner’s attention and confidence otherwise effectiveness of the learning games suffers badly. This research aims to evaluate the impact of the pedagogically sound instructional design model on students’ motivation by using tablet game-based learning. This research was conducted among the out-of-school-students having an age range from 7 to 12 years and the sample size of two hundred students was purposively selected without any gender discrimination. Qualitative research was conducted by using a survey tool named Instructional Material Motivational Survey (IMMS) adapted from Keller Arcs model. A comparison of results from both groups’ i.e. experimental group and control group revealed that motivation level of the students taught by the game was higher than the students instructed by using conventional methodologies. Experimental group’s students were more attentive, confident and satisfied as compared to the control group’s students. This research work not only promoted the trend of digital game-based learning in developing countries but also supported that a pedagogically sound instructional design model utilized in an educational game can increase the motivation level of the students and can make the learning process a totally immersive and interactive fun loving activity.

Keywords: digital game-based learning, student’s motivation, instructional design model, learning process

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Authors: Anil Kumar Pandey

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Power plane noise is the most significant source of signal integrity (SI) issues in a high-speed digital design. In this paper, power integrity (PI) analysis of multiple power planes in a power delivery system of a 12-layer high-speed FPGA board is presented. All 10 power planes of HSD board are analyzed separately by using 3D Electromagnetic based PI solver, then the transient simulation is performed on combined PI data of all planes along with voltage regulator modules (VRMs) and 70 current drawing chips to get the board level power noise coupling on different high-speed signals. De-coupling capacitors are placed between power planes and ground to reduce power noise coupling with signals.

Keywords: power integrity, power-aware signal integrity analysis, electromagnetic simulation, channel simulation

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Authors: Yi-Hsiang Pan, Chen-Hui Huang, Wei-Ting Hsu

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The purposes of the study were to understand these topics as follows: 1. To explore the effect of merging teaching personal and social responsibility (TPSR) with sports education model on students' game performance and responsibility. 2. To explore the effect of sports education model on students' game performance and responsibility. 3. To compare the difference between "merging TPSR with sports education model" and "sports education model" on students' game performance and responsibility. The participants include three high school physical education teachers and six physical education classes. Every teacher teaches an experimental group and a control group. The participants had 121 students, including 65 students in the experimental group and 56 students in the control group. The research methods had game performance assessment, questionnaire investigation, interview, focus group meeting. The research instruments include personal and social responsibility questionnaire and game performance assessment instrument. Paired t-test test and MANCOVA were used to test the difference between "merging TPSR with sports education model" and "sports education model" on students' learning performance. 1) "Merging TPSR with sports education model" showed significant improvements in students' game performance, and responsibilities with self-direction, helping others, cooperation. 2) "Sports education model" also had significant improvements in students' game performance, and responsibilities with effort, self-direction, helping others. 3.) There was no significant difference in game performance and responsibilities between "merging TPSR with sports education model" and "sports education model". 4)."Merging TPSR with sports education model" significantly improve learning atmosphere and peer relationships, it may be developed in the physical education curriculum. The conclusions were as follows: Both "Merging TPSR with sports education model" and "sports education model" can help improve students' responsibility and game performance. However, "Merging TPSR with sports education model" can reduce the competitive atmosphere in highly intensive games between students. The curricular projects of hybrid TPSR-Sport Education model is a good approach for moral character education.

Keywords: curriculum and teaching model, sports self-efficacy, sport enthusiastic, character education

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Authors: Norazlan Alias, Mohd. Hasimi Yaacob

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This study examines the impact of governance structure via corporate restructuring decision on selected firm characteristics and performance. Results of selected ratios that represent corporate decision, governance structure and performance in pre and post restructuring are analyzed for some conclusions. This study uses annual data of companies that are consistently listed on the Main Board of Bursa Malaysia and announced completed corporate restructuring. The results show that only debt ratio is significantly different before and after asset restructuring. This study concludes that firms do not view corporate restructuring namely asset restructuring as an opportunity to simultaneous enhance governance structure that could also contribute enhance firm performance and board of directors’ structure subsequent to asset restructuring only has significantly influence on changing capital structure but not on firm performance.

Keywords: board of directors, capital structure, corporate restructuring, performance

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Authors: Yu Zhang, Ye Tian, Fang Ye Yixuan Kang

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The capacity of conventional cellular networks has reached its upper bound and it can be well handled by introducing femtocells with low-cost and easy-to-deploy. Spectrum interference issue becomes more critical in peace with the value-added multimedia services growing up increasingly in two-tier cellular networks. Spectrum allocation is one of effective methods in interference mitigation technology. This paper proposes a game-theory-based on OFDMA downlink spectrum allocation aiming at reducing co-channel interference in two-tier femtocell networks. The framework is formulated as a non-cooperative game, wherein the femto base stations are players and frequency channels available are strategies. The scheme takes full account of competitive behavior and fairness among stations. In addition, the utility function reflects the interference from the standpoint of channels essentially. This work focuses on co-channel interference and puts forward a negative logarithm interference function on distance weight ratio aiming at suppressing co-channel interference in the same layer network. This scenario is more suitable for actual network deployment and the system possesses high robustness. According to the proposed mechanism, interference exists only when players employ the same channel for data communication. This paper focuses on implementing spectrum allocation in a distributed fashion. Numerical results show that signal to interference and noise ratio can be obviously improved through the spectrum allocation scheme and the users quality of service in downlink can be satisfied. Besides, the average spectrum efficiency in cellular network can be significantly promoted as simulations results shown.

Keywords: femtocell networks, game theory, interference mitigation, spectrum allocation

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Authors: Jixiang Zhang, Yanhua Wang

Abstract:

A dynamic of Bertrand duopoly game is analyzed, where players use different production methods and choose their prices with bounded rationality. The equilibriums of the corresponding discrete dynamical systems are investigated. The stability conditions of Nash equilibrium under a local adjustment process are studied. The stability conditions of Nash equilibrium under a local adjustment process are studied. The stability of Nash equilibrium, as some parameters of the model are varied, gives rise to complex dynamics such as cycles of higher order and chaos. On this basis, we discover that an increase of adjustment speed of bounded rational player can make Bertrand market sink into the chaotic state. Finally, the complex dynamics, bifurcations and chaos are displayed by numerical simulation.

Keywords: Bertrand duopoly model, discrete dynamical system, heterogeneous expectations, nash equilibrium

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Authors: N. Liu, N. Tuah, D. Ying

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This research aims to identify and test whether serious games can help children learn and pick up healthy eating habits. The practical component takes the form of digitalizing an already existing educational board game called “All you can eat” (AYCE), designed with the nutritious subject matter in mind. This time with the added features of online playability, which will widen its availability and accessibility to reach more players compared to the physical iteration. The game will be deployed alongside the conducting of theoretical research, which also involves teachers leading children to play said digital version. The research methodology utilizes two experiments, such as handing out surveys to gather feedback from both the partners and students. The research was carried out in several countries, namely Brunei, Malaysia, and Taiwan. The results are to be used for validating the concept of “serious games,” particularly when tied to the health aspect of the players, which in this case were children. As for the research outcomes, they can be applied to a variety of serious games that are related to health topics more broadly and not simply limited to healthy eating habits alone, adopting a balanced combination of practical and theoretical considerations. The study will also help other researchers in the correlated fields of serious game development and pediatrics to better comprehend the needs of children. On the theoretical side, these findings can enable further technological advancements to be made possible, a case in point being more serious games, to provide the appropriate social support precisely on the matter of health-related issues. Not just individuals but rather communities could benefit from improved health and well-being as a result of the project, which, when done right, will potentially improve their quality of life and have fun while doing it. AYCE will be demonstrated to support a wide range of health issues as a result of this research case.

Keywords: culture heritage, digital games, digitalization, traditional religious culture

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Authors: Chengli Liu, C. K. M. Lee

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The tradition competitive newsvendor game assumes decision makers are rational. However, there are behavioral biases when people make decisions, such as loss aversion, mental accounting and overconfidence. Overestimation of a subject’s own performance is one type of overconfidence. The objective of this research is to analyze the impact of the overestimated demand in the newsvendor competitive game with two players. This study builds a competitive newsvendor game model where newsvendors have private information of their demands, which is overestimated. At the same time, demands of each newsvendor forecasted by a third party institution are available. This research shows that the overestimation leads to demand steal effect, which reduces the competitor’s order quantity. However, the overall supply of the product increases due to overestimation. This study illustrates the boundary condition for the overestimated newsvendor to have the equilibrium order drop due to the demand steal effect from the other newsvendor. A newsvendor who has higher critical fractile will see its equilibrium order decrease with the drop of estimation level from the other newsvendor.

Keywords: bias, competing newsvendor, Nash equilibrium, overestimation

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Authors: Marketa Kotova, Jana Kolarova, Ludek Zalud, Petr Dobsak

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A game for training of breath (TRABR) for continuous monitoring of pulmonary ventilation during the patients’ therapy focuses especially on monitoring of their ventilation processes. It is necessary to detect, monitor and differentiate abdominal and thoracic breathing during the therapy. It is a fun form of rehabilitation where the patient plays and also practicing isolated breathing. Finally the game to practice breath was designed to evaluate whether the patient uses two types of breathing or not.

Keywords: pulmonary ventilation, thoracic breathing, abdominal breathing, breath monitoring using pressure sensors, game TRABR TRAining of BReath)

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Authors: Gayathri P. Nair

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The focus of this study is to identify whether the board structure has any significant impact on the firm performance and finding out any evidence of being listed in the Fortune 500 list compiled and published by the American business magazine, Fortune and published globally by Time Inc., as the world’s wealthiest companies. The list has been released based on the ranking obtained for the total revenues for the respective fiscal year which has ended on or before March 31st. The study has been conducted on the Indian companies that were listed in the Fortune 500 list for the past 10 years. This study employs a logical regression between the variables, firm performance and board composition as mentioned in the clause 49 of companies act 1956 and 2013. For getting the firm performance, ROA has selected as the key performance metric, as it focuses the management attention on the assets required to run the business. The highlight of the study is that the tools had been applied between public and private sector firms so that, it reveals whether the board composition is helping out to maintain the position in the list. In addition, the findings reveal that apart from independent directors, all other variables have significant impact on firm performance.

Keywords: board structure, Fortune 500 company, firm performance, India

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Authors: Feddaoui Amina

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Through this study we will try to shed light on the theoretical framework proposed for understanding creative accounting as a financial numbers game and one of the most important techniques of accounts manipulation, its main actors and its practices. We will discover the role of the modified Jones model (1995) in detecting creative accounting practices using discretionary accruals. Finally we will try to confirm the importance and the need to address this type of practices using corporate governance as a main control system and an important defense line to reduce these dangerous accounts manipulation.

Keywords: financial numbers game, creative accounting, modified Jones model, accounts manipulation

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Authors: Amirhossen Zare Rahvard

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Freemium games based on the gacha mechanic have proven highly successful in recent years - games with simple graphics and simple gameplay systems but with a highly profitable market. Attempts at developing gacha games have even been made in Iran. Since gacha games are both profitable and easy to develop, they seem to be a suitable starting point for establishing a video game market in underdeveloped countries. This article aims to review the gacha games' approach to gaining revenue by studying the case of Arknights game in order to draw an outline of how simple games have led to great markets.

Keywords: gacha games, game’s economy, underdeveloped countries and games, arkngihts

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Authors: Ann Devitt, Mairead Brady, Markus Lamest, Stephen Gomez

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This study set out to explore the use of an online collaborative serious game for student learning in a postgraduate introductory marketing module. The simulation game aimed to bridge the theory-practice divide in marketing by allowing students to apply theory in a safe, simulated marketplace. This study addresses the following research questions: Does an online marketing simulation game engage students higher order cognitive skills? Does collaborative activity required develop students’ “soft” skills, such as communication and negotiation? What specific affordances of the online simulation promote learning? This qualitative case study took place in 2014 with 40 postgraduate students on a Business Masters Programme. The two-week intensive module combined lectures with collaborative activity on a marketing simulation game, MMX from Pearsons. The game requires student teams to compete against other teams in a marketplace and design a marketing plan to maximize key performance indicators. The data for this study comprise essays written by students after the module reflecting on their learning on the module. A thematic analysis was conducted of the essays using the following a priori theme sets: 6 levels of the cognitive domain of Blooms taxonomy; 5 principles of Cooperative Learning; affordances of simulation environments including experiential learning; motivation and engagement; goal orientation. Preliminary findings would strongly suggest that the game facilitated students identifying the value of theory in practice, in particular for future employment; enhanced their understanding of group dynamics and their role within that; and impacted very strongly, both positively and negatively on motivation. In particular the game mechanics of MMX, which hinges on the correct identification of a target consumer group, was identified as a key determinant of extrinsic and intrinsic motivation for learners. The findings also suggest that the situation of the simulation game within a broader module which required post-game reflection was valuable in identifying key learning of marketing concepts in both the positive and the negative experiences of the game.

Keywords: simulation, marketing, serious game, cooperative learning, bloom's taxonomy

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Authors: jihen ayadi sellami

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The rapid evolution of the global financial landscape has led to increased attention to corporate tax policies and the need to understand the factors that influence their tax behavior. In order to mitigate any residual loss for shareholders resulting from tax aggressiveness and resolve the agency problem, appropriate systems that separate the function of management from that of controlling are needed. In this context of growing concerns to limit aggressive corporate taxation practices through governance, this study discusses. Its aims is to examine the influence of six key characteristics of the board of directors (board size, diligence, CEO duality, presence of audit committees, gender diversity and independence of directors), given a governance mechanism, on the tax decisions of non-financial corporations in the United State. In fact, using a sample of 90 non-financial US firms from S&P 500 over a period of 4 years going from 2014 to 2017, the results based on a multivariate linear regression highlight significant associations between these characteristics and corporate tax policy. Notably, larger board, gender diversity, diligence and increased director independence appear to play an important role in reducing aggressive taxation. While duality has a positive and significant correlation with tax aggressiveness, that can be explained by the fact that the manager did properly exploit his specific position within the company. These findings contribute to a deeper understanding of how board characteristics can influence corporate tax management, providing avenues for more effective corporate governance and more responsible tax decision-making

Keywords: tax aggressiveness, board of directors, board size, CEO duality, audit committees, gender diversity, director independence, diligence, corporate governance, united states

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Authors: Andrew Rylance, Anna Spenceley

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An evaluation was undertaken to understand opportunities for stimulating local enterprise development within the tourism supply chain, linked to a private game reserve in South Africa, the Sabi Sand Game Reserve, which neighbors the Kruger National Park. The study focused on understanding the market demand for local products and services from commercial lodges, and the current local supply from enterprises and entrepreneurs in local communities. This article quantifies the value of current procurement spend by lodges on local products and services and estimates their potential future expenditure. The study matches these responses with the availability of products and services in the neighboring communities. It also provides insights into relationships between private lodges, game reserves and local communities in South Africa. It concurs with previous research on tourism supply chains in rural South Africa, and also makes recommendations for the development of local businesses with higher technical capacity development.

Keywords: tourism, communities, business development, South Africa, Sabi Sand Game Reserve, market study, supply study

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Authors: Ayodele Ajayi, John Ajayi

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This paper investigates the effect of corporate governance with a view to determining the relationship between board size and bank performance. Data for the study were obtained from the audited financial statements of five sampled banks listed on the Nigerian Stock Exchange. Panel data technique was adopted and analysis was carried out with the use of multiple regression and pooled ordinary least square. Results from the study show that the larger the board size, the greater the profit implying that corporate governance is positively correlated with bank performance.

Keywords: corporate governance, banks performance, board size, pooled data

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