Search results for: picture book
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 902

Search results for: picture book

812 Melancholia, Nostalgia: Bernardo Soares after Fernando Pessoa

Authors: Maria de Fátima Lambert

Abstract:

Bernardo Soares is one of Fernando Pessoa' several heteronyms (and "half-heteronyms"). Perhaps the one that brought together the majority of his qualities and characters of self-identity within the famous inner-persona-alter-diversity. The Book of Disquiet by Bernardo Soares was released in 1983, consisting of ontological remarks caught by an obsessive inquiring about self-existence. The book became a highly valuable substance when focusing upon the philosophical grounds of Pessoa's aesthetics. For sure, we cannot consider a single aesthetic, admitting that each heteronym has its own particular one, developed after different principles and convictions. Regarding Bernardo Soares, his thought arises from sequenced self-clues expressing peculiar existential doubtless presented as certainties -and vice-versa. His written self-search-images are reported, molding the painful awareness of existence through the discredited tolerance of any conclusive dialogue with others. Given the nature of Soares’ [maybe] unfinished writings, it is obvious that he headed far from his self-insurance-capsule: the office, bedroom, or even the walkscapes through Lisbon. The idea of travel/journey is one of the most relevant when recognizing his profound - although undercover - anguish as melancholy and nostalgia. In Bernardo Soares, Aesthetics is taken agonizingly, grounded upon discreet poetic phraseology and terms. His poetical awareness developed compulsive titles such "Aesthetics of Indifference", "Aesthetics of Discouragement". Soares' Aesthetics emerges directly from oneself, understanding art as inner acts and living experienced issues. Art is not freed from the intellectual expression of oneself emotions. The Disquiet Book is an existential nightmare nourished by everyday life, single written thoughts, balanced by melancholia, nostalgia, and distress. One might wonder if it was dreams that guided his fictional literary persona or the narrow facts of life itself. Along with his endless disquiet writing, Pessoa’s semi-heteronymous traveled without physically going anywhere. The complexity of inner existence is fulfilled by lonely mental walks and travels, as in two texts titled The Never Accomplished Journey. Although we also can consider other fragments, these are the deepest reflections about travelling. Let’s recall that Fernando Pessoa’s ortonyms writings -poems and essays- also addressed this issue from a philosophical perspective. We believe that this theme is one of the meaningful concepts for featuring the main principles of his aesthetics. As we know, Fernando Pessoa did not travel to foreign countries (or in Portugal), except for the journey, with his family, from Lisbon to South Africa (as a child) and, some years later, the return back to Lisbon. One may wonder why the poet never undertook other journeys. Maybe due to a disbelief in moving away from his comfort zone or due to the fear of becoming addicted to endless travels and the loss of his convenient self-closeness. In The Book of Disquiet, the poet shared his internal visions of the outer world but mainly visualizing his deepest enigmas and experiences -so strongly incorporated into reality and fiction.

Keywords: aesthetic principles, Bernardo Soares, Fernando Pessoa , melancholia, nostalgia, non-accomplished travel, The Book of Disquiet

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811 The Publishing Process and Results of the Chinese Annotated Edition of John Dewey’s “Experience and Education: The 60th Anniversary Edition”

Authors: Wen-jing Shan

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The Chinese annotated edition of “Experience and education: The 60th anniversary edition,” originally written in English by John Dewey (1859-1952), was published in 2015 by this author. A report of the process and results of the translation and annotation of the book is the purpose of this paper. It is worth mentioning that the original 1938 edition was considered as the best concise statement on education by John Dewey, one the most important educational theorists of the twentieth century. One of the features of this The 60th anniversary edition is that the original publisher, Kappa Delta Pi International Honor Society, invited four contemporary Deweyan scholars who had been awarded the Society’s Laureate Scholar to write a review of the book published by Dewey, who was the first to receive this honor. The four scholars are Maxine Greene(1917-2014), Philip W. Jackson(1928-2015), Linda Darling-Hammond(1951-), and O. L. Davis, Jr.(1928-). The original 1938 edition, the best concise statement on education by the most important educational theorist of the twentieth century, was translated into Chinese for five times after its publication in the U.S.A, three in the 1940s, one in the 1990s, and one in 2010s. Nonetheless, the five translations have few or no annotations and have some flaws of mis-interpretations and lack of information. The author retranslated and annotated the book to make the interpretations more faithful, expressive, and elegant, and providing the readers with more understanding and more correct information. This author started the project of translation and annotation sponsored by Taiwan Ministry of Science and Technology in August 2011 and finished and published by July 2015. The work, the author, did was divided into three stages. First, in the preparatory stage of the project, the summary of each chapter, the rationale of the book, the textual commentary, the development of the original and Chinese editions, and reviews and criticisms, as well as Dewey’s biography and bibliography were initially investigated. Secondly, on the basis of the above preliminary work, the translation with annotation of Experience and Education, an epitome of Dewey’s biography and bibliography, a chronology, and a critical introduction for the Experience and Education were written. In the critical introduction, Dewey’s philosophy of experience and educational ideas will be examined along the timeline of human thought. And the vast literature about Dewey and his work will be instrumental to reveal the historical significance of Experience and Education on the modern age and make the critical introduction more knowledgeable. Third, the final stage took another two years to review and revise the draft of the work and send it for publication. There are two parts in the book. The first part is a scholarly introduction including Dewey’s chronicle (in short form), Dewey’s mind, people and life, the importance of “Experience and education”, the necessity of re-translation and re-annotation of “Experience and education” into Chinese. The second part is the re-translation and re-annotation version, including Dewey’s “Experience and education” and four papers written by contemporary scholars.

Keywords: John Dewey, experience and education: the 60th anniversary edition, translation, annotation

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810 Kauffman Model on a Network of Containers

Authors: Johannes J. Schneider, Mathias S. Weyland, Peter Eggenberger Hotz, William D. Jamieson, Oliver Castell, Alessia Faggian, Rudolf M. Füchslin

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In the description of the origin of life, there are still some open gaps, e.g., the formation of macromolecules cannot be fully explained so far. The Kauffman model proposes the existence of autocatalytic sets of macromolecules which mutually catalyze reactions leading to each other’s formation. Usually, this model is simulated in one well-stirred pot only, with a continuous inflow of small building blocks, from which larger molecules are created by a set of catalyzed ligation and cleavage reactions. This approach represents the picture of the primordial soup. However, the conditions on the early Earth must have differed geographically, leading to spatially different outcomes whether a specific reaction could be performed or not. Guided by this picture, the Kauffman model is simulated in a large number of containers in parallel, with neighboring containers being connected by diffusion. In each container, only a subset of the overall reaction set can be performed. Under specific conditions, this approach leads to a larger probability for the existence of an autocatalytic metabolism than in the original Kauffman model.

Keywords: agglomeration, autocatalytic set, differential equation, Kauffman model

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809 Human Security: The Boko Haram Menace in Northern Nigeria in the 21st Century

Authors: Jimoh Yusuf Amuda

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Human security is a great panacea for sustainable development of world societies. Today the whole globe cum human species is living in nightmares of insecurity. This is due to acts of terrorism by various terrorists’ organization worldwide. The situation is on the increase daily. The number of lives and properties lost to religious insurgency cannot be quantifiably analyzed. It is on this note that this paper examine the book haram menace in northern Nigerian vis-à-vis it’s threat to the existence of human lives. The methodology applied for this research is the multi-disciplinary approach, the use journal articles, news papers, magazines, oral interview. Field trips to areas of terrorist attack and the use of text books. The following recommendations were made base on the findings. First of all the Nigerian government should declare total war on the book haram terrorist, then secondly the source of armament coming to this terrorist should be blocked, thirdly the European world should also place an arms embargo on terrorist source arms demands, also security agencies-police, the military, immigration, customs, state security service should work hand-in-hand, in a security tight measures to reduce the penetration of insurgent into the society.

Keywords: human, insecurity, security, terrorism

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808 A Critical Discourse Analysis of Citizenship Education Textbook for Primary School Students in Singapore

Authors: Ren Boyuan

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This study focuses on how the Character and Citizenship Education textbook in Singapore primary schools deliver preferred and desired qualities to students and therefore reveals how discourse in textbooks can facilitate and perpetuate certain social practices. In this way, this study also serves to encourage the critical thinking of textbook writers and school educators by unveiling the nuanced message through language use that facilitates the perpetuation of social practices in a society. In Singapore, Character and Citizenship Education is a compulsory subject for primary school students. Under the framework of 21st Century Competencies, Character and Citizenship Education in Singapore aims to help students thrive in this fast-changing world. The Singapore government is involved in the development of CCE curriculum in schools from primary schools to pre-university. Inevitably, the CCE curriculum is not free from ideological influences. This qualitative study utilizes Fairclough’s three-dimensional theory and his framework of three assumptions to analyze the Character and Citizenship Education textbook for Primary 1 and to reveal ideologies in this textbook. Data for the analysis in this study are the textual parts of the whole textbook for Primary 1 students as this book is used at the beginning of citizenship education in primary schools. It is significant because it promotes messages about CCE to the foundation years of a child's education. The findings of this study show that the four revealed ideologies, namely pragmatism, communitarianism, nationalism, and multiculturalism, are not only dated back in the national history but also updated and explained by the current demands for Singapore’s thriving and prosperity in a sustainable term. This study ends with a discussion of the implications of this study. By pointing out the ideologies in this textbook and how they are embedded in the discourse, this study may help teachers and textbook writers realize the possible political involvement in the book and therefore develop their recognition of the implicit influence of lexical choice on their teaching and writing. In addition, by exploring the ideologies in this book and comparing them with ideologies in past textbooks, this study helps researchers in this area on how language influences readers and reflects certain social demands.

Keywords: citizenship education, critical discourse analysis, sociolinguistics, textbook analysis

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807 The Visualization of the Way of Creating a Service: Slavic Liturgical Books. Between Text and Music

Authors: Victoria Legkikh

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To create a new Orthodox service of Jerusalem rite and to make it possible for a performance, one had to use several types of books. These are menaions and triodion, cleargy service book, stichirarion and typikon. These books keep a part of the information about the service, which a medieval copyist had to put together like a puzzle. But an abundance of necessary books and their variety created a lot of problems in copying services. The main problem was the difference of text in notated and not notated manuscripts (they were corrected at a different time) and lack of information in typikon, which provided only a type of hymns and their mode. After all, a copyist could have both corrected and not corrected manuscripts which also provided a different type of service. It brings us to the situation when we hardly have a couple of manuscripts containing the same service, and it is difficult to understand which changes were made voluntarily and which ones were provided by different types of available manuscripts. A recent paper proposes an analysis of every type of liturgical book and a way of using them in copying and correcting a service so we can divide voluntary changes and changes due to various types of books. The paper also proposes an index showing the “material” life of hymns in different types of manuscripts and the changes of its version and place in the same type of manuscript. This type of index can help in reconstructing the way of creation/copying service and can be useful for publication of the services providing necessary information of every hymn in every used manuscript.

Keywords: orthodox church music, creation, manuscripts, liturgical books

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806 The Role of Social Media in Growing Small and Medium Enterprises: An Empirical Study in Jordan

Authors: Hanady Al-Zagheer

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The purpose of this paper research is to introduce the role of the social media (face book) in growing small and medium enterprises in Jordan, Today’s developments of information technologies are dazzling. Using information technologies results in having advantages in competition, decreasing costs, gaining time, and getting and sharing information. Now it is possible to state that there are different types of usage within the information technologies. Small and medium enterprises have been grown rapidly in recent years and continue to grow. Jordanian females have played a large role in the growth of entrepreneurship and have made an impact on household economics. Virtual storefronts have allowed these women to balance roles assigned by tradition and culture while becoming successful providers. If you have a small business with a limited public relations and advertising budget, Facebook can be a cost effective way to promote your services because opening an account is free. However, this can work against you if you do not maintain the page. A Face book page without frequent updates can destroy your brand value and image. According to a 2009 Computerworld article by Lisa Hoover, having a Facebook page that looks abandoned is worse than having no page at all. You might need to hire someone or pay an employee to update your business’s Facebook page.

Keywords: social media, social media small, medium enterprises, Jordan

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805 UKIYO-E: User Knowledge Improvement Based on Youth Oriented Entertainment, Art Appreciation Support by Interacting with Picture

Authors: Haruya Tamaki, Tsugunosuke Sakai, Ryuichi Yoshida, Ryohei Egusa, Shigenori Inagaki, Etsuji Yamaguchi, Fusako Kusunoki, Miki Namatame, Masanori Sugimoto, Hiroshi Mizoguchi

Abstract:

Art appreciation is important as part of children education. Art appreciation can enrich sensibility and creativity. To enrich sensibility and creativity, the children have to learning knowledge of picture such as social and historical backgrounds and author intention. High learning effect can acquire by actively learning. In short, it is important that encourage learning of the knowledge about pictures actively. It is necessary that children feel like interest to encourage learning of the knowledge about pictures actively. In a general art museum, comments on pictures are done through writing. Thus, we expect that this method cannot arouse the interest of the children in pictures, because children feel like boring. In brief, learning about the picture information is difficult. Therefore, we are developing an art-appreciation support system that will encourage learning of the knowledge about pictures actively by children feel like interest. This system uses that Interacting with Pictures to learning of the knowledge about pictures. To Interacting with Pictures, children have to utterance by themselves. We expect that will encourage learning of the knowledge about pictures actively by Interacting with Pictures. To more actively learning, children can choose who talking with by information that location and movement of the children. This system must be able to acquire real-time knowledge of the location, movement, and voice of the children. We utilize the Microsoft’s Kinect v2 sensor and its library, namely, Kinect for Windows SDK and Speech Platform SDK v11 for this purpose. By using these sensor and library, we can determine the location, movement, and voice of the children. As the first step of this system, we developed ukiyo-e game that use ukiyo-e to appreciation object. Ukiyo-e is a traditional Japanese graphic art that has influenced the western society. Therefore, we believe that the ukiyo-e game will be appreciated. In this study, we applied talking to pictures to learn information about the pictures because we believe that learning information about the pictures by talking to the pictures is more interesting than commenting on the pictures using only texts. However, we cannot confirm if talking to the pictures is more interesting than commenting using texts only. Thus, we evaluated through EDA measurement whether the user develops an interest in the pictures while talking to them using voice recognition or by commenting on the pictures using texts only. Hence, we evaluated that children have interest to picture while talking to them using voice recognition through EDA measurement. In addition, we quantitatively evaluate that enjoyed this game or not and learning information about the pictures for primary schoolchildren. In this paper, we summarize these two evaluation results.

Keywords: actively learning, art appreciation, EDA, Kinect V2

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804 "Black Book": Dutch Prototype or Jewish Outsider

Authors: Eyal Boers

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This paper shall demonstrate how films can offer a valuable and innovative approach to the study of images, stereotypes, and national identity. "Black Book" ("Zwartboek", 2006), a World War Two film directed by Paul Verhoeven, tells the story of Rachel Stein, a young Jewish woman who becomes a member of a resistance group in the Netherlands. The main hypothesis in this paper maintains that Rachel's character possesses both features of the Dutch prototype (a white, secular, sexual, freedom-loving individualist who seems "Dutch" enough to be accepted into a Dutch resistance group and even infiltrate the local Nazi headquarters) and features which can be defined as specifically Jewish (a black-haired victim persecuted by the Nazis, transforming herself into a gentile, while remaining loyal to her fellow Jews and ultimately immigrating to Israel and becoming a Hebrew teacher in a Kibbutz). Finally, this paper claims that Rachel's "Dutchness" is symptomatic of Dutch nostalgia in the 21st century for the Jews as "others" who blend into dominant Dutch culture, while Rachel's "Jewish Otherness" reflects a transnational identity – one that is always shifting and traverses cultural and national boundaries. In this sense, a film about Dutch Jews in the Second World War reflects on issues of identity in the 21st Century.

Keywords: Dutch, film, stereotypes, identity

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803 A Review of Lortie’s Schoolteacher

Authors: Tsai-Hsiu Lin

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Dan C. Lortie’s Schoolteacher: A sociological study is one of the best works on the sociology of teaching since W. Waller’s classic study. It is a book worthy of review. Following the tradition of symbolic interactionists, Lortie demonstrated the qualities who studied the occupation of teaching. Using several methods to gather effective data, Lortie has portrayed the ethos of the teaching profession. Therefore, the work is an important book on the teaching profession and teacher culture. Though outstanding, Lortie’s work is also flawed in that his perspectives and methodology were adopted largely from symbolic interactionism. First, Lortie in his work analyzed many points regarding teacher culture; for example, he was interested in exploring “sentiment,” “cathexis,” and “ethos.” Thus, he was more a psychologist than a sociologist. Second, symbolic interactionism led him to discern the teacher culture from a micro view, thereby missing the structural aspects. For example, he did not fully discuss the issue of gender and he ignored the issue of race. Finally, following the qualitative sociological tradition, Lortie employed many qualitative methods to gather data but only foucused on obtaining and presenting interview data. Moreover, he used measurement methods that were too simplistic for analyzing quantitative data fully.

Keywords: education reform, teacher culture, teaching profession, Lortie’s Schoolteacher

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802 Exploring the Types of Infants and Toddlers' Reading Responses in Nursery Centers: A Qualitative Study

Authors: Ming Fang Hsieh

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The purpose of this study was to investigate the reading responses of infants and toddlers across different contexts in nursery centers. The study adopted Sipe’s framework for children’s literacy education to explore the reading behavior of infants and toddlers. The study was conducted at two nurseries. The sample comprised 46 infants and toddlers and 6 caregivers. The methods of data collection included observation of various reading activities, including shared reading in a group, one-on-one reading, and unstructured reading activities, as well as interviews with caregivers. The data obtained through observations and interviews were transcribed and analyzed. The caregivers and the children’s parents signed an informed consent form before the start of the study. There was no risk anticipated during the course of the study. The analysis revealed five types of reading responses exhibited by the infants and toddlers: (1) linguistic- verbally responding to reading, repeating vocabulary, and answering questions; (2) affective- concentrating on reading or requesting for repeated reading, leaning on books, and gazing at caregivers; (3) explosive- children under 18 months were observed manipulating books through their bodies or different movements like flipping, rotating, or tapping on books; (4) social- during unstructured reading context, children were seen interacting with peers or following the rules of reading, sitting properly, and choosing one book at a time; and (5) distracted responses- paying attention to something else instead of reading, walking around, and playing, which was usually observed during shared reading in a group. The study concluded that children’s distraction and explosive reading behaviors may be a part of the process of their emergent reading behavior. As children develop, they demonstrate an increase in verbal responses, improved concentration, and better behavior. The study suggests that adults should continue to provide appropriate reading opportunities beginning from infancy to nurture children’s reading behaviors.

Keywords: reading response, infants and toddlers, early reading, picture books

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801 Teaching Kindness as Moral Virtue in Preschool Children: The Effectiveness of Picture-Storybook Reading and Hand-Puppet Storytelling

Authors: Rose Mini Agoes Salim, Shahnaz Safitri

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The aim of this study is to test the effectiveness of teaching kindness in preschool children by using several techniques. Kindness is a physical act or emotional support aimed to build or maintain relationships with others. Kindness is known to be essential in the development of moral reasoning to distinguish between the good and bad things. In this study, kindness is operationalized as several acts including helping friends, comforting sad friends, inviting friends to play, protecting others, sharing, saying hello, saying thank you, encouraging others, and apologizing. It is mentioned that kindness is crucial to be developed in preschool children because this is the time the children begin to interact with their social environment through play. Furthermore, preschool children's cognitive development makes them begin to represent the world with words, which then allows them to interact with others. On the other hand, preschool children egocentric thinking makes them still need to learn to consider another person's perspective. In relation to social interaction, preschool children need to be stimulated and assisted by adult to be able to pay attention to other and act with kindness toward them. On teaching kindness to children, the quality of interaction between children and their significant others is the key factor. It is known that preschool children learn about kindness by imitating adults on their two way interaction. Specifically, this study examines two types of teaching techniques that can be done by parents as a way to teach kindness, namely the picture-storybook reading and hand-puppet storytelling. These techniques were examined because both activities are easy to do and both also provide a model of behavior for the child based on the character in the story. To specifically examine those techniques effectiveness in teaching kindness, two studies were conducted. Study I involves 31 children aged 5-6 years old with picture-storybook reading technique, where the intervention is done by reading 8 picture books for 8 days. In study II, hand-puppet storytelling technique is examined to 32 children aged 3-5 years old. The treatments effectiveness are measured using an instrument in the form of nine colored cards that describe the behavior of kindness. Data analysis using Wilcoxon Signed-rank test shows a significant difference on the average score of kindness (p < 0.05) before and after the intervention has been held. For daily observation, a ‘kindness tree’ and observation sheets are used which are filled out by the teacher. Two weeks after interventions, an improvement on all kindness behaviors measured is intact. The same result is also gained from both ‘kindness tree’ and observational sheets.

Keywords: kindness, moral teaching, storytelling, hand puppet

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800 The Use of Voice in Online Public Access Catalog as Faster Searching Device

Authors: Maisyatus Suadaa Irfana, Nove Eka Variant Anna, Dyah Puspitasari Sri Rahayu

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Technological developments provide convenience to all the people. Nowadays, the communication of human with the computer is done via text. With the development of technology, human and computer communications have been conducted with a voice like communication between human beings. It provides an easy facility for many people, especially those who have special needs. Voice search technology is applied in the search of book collections in the OPAC (Online Public Access Catalog), so library visitors will find it faster and easier to find books that they need. Integration with Google is needed to convert the voice into text. To optimize the time and the results of searching, Server will download all the book data that is available in the server database. Then, the data will be converted into JSON format. In addition, the incorporation of some algorithms is conducted including Decomposition (parse) in the form of array of JSON format, the index making, analyzer to the result. It aims to make the process of searching much faster than the usual searching in OPAC because the data are directly taken to the database for every search warrant. Data Update Menu is provided with the purpose to enable users perform their own data updates and get the latest data information.

Keywords: OPAC, voice, searching, faster

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799 ESL Material Evaluation: The Missing Link in Nigerian Classrooms

Authors: Abdulkabir Abdullahi

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The paper is a pre-use evaluation of grammar activities in three primary English course books (two of which are international primary English course books and the other a popular Nigerian primary English course book). The titles are - Cambridge Global English, Collins International Primary English, and Nigeria Primary English – Primary English. Grammar points and grammar activities in the three-course books were identified, grouped, and evaluated. The grammar activity which was most common in the course books, simple past tense, was chosen for evaluation, and the units which present simple past tense activities were selected to evaluate the extent to which the treatment of simple past tense in each of the course books help the young learners of English as a second language in Nigeria, aged 8 – 11, level A1 to A2, who lack the basic grammatical knowledge, to know grammar/communicate effectively. A bespoke checklist was devised, through the modification of existing checklists for the purpose of the evaluation, to evaluate the extent to which the grammar activities promote the communicative effectiveness of Nigerian learners of English as a second language. The results of the evaluation and the analysis of the data reveal that the treatment of grammar, especially the treatment of the simple past tense, is evidently insufficient. While Cambridge Global English’s, and Collins International Primary English’s treatment of grammar, the simple past tense, is underpinned by state-of-the-art theories of learning, language learning theories, second language learning principles, second language curriculum-syllabus design principles, grammar learning and teaching theories, the grammar load is insignificantly low, and the grammar tasks do not promote creative grammar practice sufficiently. Nigeria Primary English – Primary English, on the other hand, treats grammar, the simple past tense, in the old-fashioned direct way. The book does not favour the communicative language teaching approach; no opportunity for learners to notice and discover grammar rules for themselves, and the book lacks the potency to promote creative grammar practice. The research and its findings, therefore, underscore the need to improve grammar contents and increase grammar activity types which engage learners effectively and promote sufficient creative grammar practice in EFL and ESL material design and development.

Keywords: evaluation, activity, second language, activity-types, creative grammar practice

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798 Effect of Management Compensation and Auditor Reputation on Tax Management in the Listed Banking Companies in Indonesia

Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

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This study aims to examine how management compensation and auditor reputation effect on corporate tax management in banking using a sample banking companies listed in Indonesia Stock Exchange. At first, this study examines how the influence of management compensation on the implementation of tax management that may be made by management in order to improve the performance of the company. Second, this study also examines the effect of auditor reputation conducting audit on the implementation of the tax management. The population used in this study is the banking companies listed in Indonesia Stock Exchange. The method used was purposive sampling because the samples of this study have certain criteria that are tailored to the purpose of the study. Based on purposive sampling method, the number of samples in this study is 28 samples. Hypothesis tested using multiple regression analysis. The results of this study indicate that on the 5 % significance level, management compensation significantly influenced tax management as measured using the proxy book tax gap. Other result is management compensation does not significantly affect the tax management that measured using a proxy GAAP effective tax rate. In addition the auditor's reputation does significantly influence tax management as measured using the proxy book tax gap and GAAP effective tax rate.

Keywords: tax management, management compensation, auditor reputation, corporate characteristic

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797 IPO Valuation and Profitability Expectations: Evidence from the Italian Exchange

Authors: Matteo Bonaventura, Giancarlo Giudici

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This paper analyses the valuation process of companies listed on the Italian Exchange in the period 2000-2009 at their Initial Public Offering (IPO). One the most common valuation techniques declared in the IPO prospectus to determine the offer price is the Discounted Cash Flow (DCF) method. We develop a ‘reverse engineering’ model to discover the short term profitability implied in the offer prices. We show that there is a significant optimistic bias in the estimation of future profitability compared to ex-post actual realization and the mean forecast error is substantially large. Yet we show that such error characterizes also the estimations carried out by analysts evaluating non-IPO companies. The forecast error is larger the faster has been the recent growth of the company, the higher is the leverage of the IPO firm, the more companies issued equity on the market. IPO companies generally exhibit better operating performance before the listing, with respect to comparable listed companies, while after the flotation they do not perform significantly different in term of return on invested capital. Pre-IPO book building activity plays a significant role in partially reducing the forecast error and revising expectations, while the market price of the first day of trading does not contain information for further reducing forecast errors.

Keywords: initial public offerings, DCF, book building, post-IPO profitability drop

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796 Cultural Snapshot: A Reflection on Project-Based Model of Cross-Cultural Understanding in Teaching and Learning

Authors: Kunto Nurcahyoko

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The fundamental perception used in this study is that teaching and learning activities in Indonesian classroom have potentially generated individual’s sensitivity on cross-cultural understanding. This study aims at investigating Indonesian university students’ perception on cross-cultural understanding after doing Cultural Snapshot Project. The data was critically analyzed through multicultural ideology and diversity theories. The subjects were 30 EFL college students in one of colleges in Indonesia. Each student was assigned to capture a photo which depicted the existence of any cultural manifestation in their surrounding such as discrimination, prejudice and stereotype. Students were then requested asked to reflect on the picture by writing a short description on the picture and make an exhibition using their pictures. In the end of the project, students were instructed to fill in questionnaires to show their perception before and after the project. The result reveals that Cultural Snapshot Project has given the opportunity for the students to better realize cross-cultural understanding in their environment. In conclusion, the study shows that Cultural Snapshot Project has specifically enhanced students’ perception of multiculturalism in three major areas: cultural sensitivity and empathy, social tolerance, and understanding of diversity.

Keywords: cultural snapshot, cross-cultural understanding, students’ perception, multiculturalism

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795 Statistical Comparison of Machine and Manual Translation: A Corpus-Based Study of Gone with the Wind

Authors: Yanmeng Liu

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This article analyzes and compares the linguistic differences between machine translation and manual translation, through a case study of the book Gone with the Wind. As an important carrier of human feeling and thinking, the literature translation poses a huge difficulty for machine translation, and it is supposed to expose distinct translation features apart from manual translation. In order to display linguistic features objectively, tentative uses of computerized and statistical evidence to the systematic investigation of large scale translation corpora by using quantitative methods have been deployed. This study compiles bilingual corpus with four versions of Chinese translations of the book Gone with the Wind, namely, Piao by Chunhai Fan, Piao by Huairen Huang, translations by Google Translation and Baidu Translation. After processing the corpus with the software of Stanford Segmenter, Stanford Postagger, and AntConc, etc., the study analyzes linguistic data and answers the following questions: 1. How does the machine translation differ from manual translation linguistically? 2. Why do these deviances happen? This paper combines translation study with the knowledge of corpus linguistics, and concretes divergent linguistic dimensions in translated text analysis, in order to present linguistic deviances in manual and machine translation. Consequently, this study provides a more accurate and more fine-grained understanding of machine translation products, and it also proposes several suggestions for machine translation development in the future.

Keywords: corpus-based analysis, linguistic deviances, machine translation, statistical evidence

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794 Customer Behavior and Satisfaction of Domestic Low Cost Carrier in Chiang Mai, Thailand

Authors: Thiraporn Chumphuming, Nuttida Boonmathi, Supattra Thanomsiang, Tawatchai Noree, Suthee Boonchaloem, Rinyaphat Kecharananta

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This research aims to study about the formats of low-cost airlines’ services in domestic route by surveying customers’ requirements and satisfactions in choosing low-cost airlines to travel domestically. Chiang Mai International Airport and other regions in Chiang Mai are the bases where the information is quantitatively collected. Passengers and questionnaires of 400 are the data base in which the researchers collected information from. Statistic units used are Percentage, Weighted Average, and Standard Deviation. The result of the study reveals that the group of 400 representative samples chooses Air Asia the most from overall six low-cost airlines that provide domestic services. Most of the representative samples book plane tickets for their traveling and they book tickets during the promotion time that provides cheap-priced tickets. Averagely, the price for a seat in one flight is around 501-1,000 Thai baht. The result of the satisfaction’s survey analyzed by the Marketing Mix Factors (7Ps) of low-cost airlines, which is divided into 4 parts including services before ticket reservations, services before boarding/purchasing tickets (ground), In-flight services, and Services after boarding they are satisfied with the baggage claim point informing, also gives the information that the passengers are highly satisfied with every process or the services.

Keywords: low-cost airline, service, satisfaction, customers' behavior

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793 Compilation of Islamic Law as Law Applied Religious Courts in Indonesia (Responding to Changes in Religious Courts Authority)

Authors: Hamdan Arief Hanif, Rahmat Sidiq

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Indonesia is a country of law, the legal system adopted by Indonesia is a civil law system. A major feature of the civil law is the codified legislation. Meanwhile the majority of society Indonesia are Muslims, whilst Islamic law itself having the sources written in Qur'an, Sunnah and the opinion of Muslim scholars, generally not codified in book form of legislation that is easy on the set as a reference. in Indonesia, many scholars have different opinions in decisions so that there is no legal certainty in Muslim civil cases, so the need for legal codification, which, as the source of the judges in deciding a case, especially a case in religious courts. This paper raised the topic of discussion which offers a solution to the application of the codification of the Islamic Law which became the core resources in delivering a verdict against Islamic civil related issue; codification usually called a compilation of Islamic Law. Compilation of Islamic Law is highly recommended as a core reference for the judges in religious courts in Indonesia. This compilation which includes a collection of large number of opinions scholars (book of fiqh) that existed previously and are ripened in deduce in order to unify the existing differences. This paper also discusses how the early formation of the compilation and as the right solution in order to create legal certainty and justice especially for the muslim community in Indonesia.

Keywords: Islamic law, compilation, law applied core, religious court

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792 Semantic Processing in Chinese: Category Effects, Task Effects and Age Effects

Authors: Yi-Hsiu Lai

Abstract:

The present study aimed to elucidate the nature of semantic processing in Chinese. Language and cognition related to the issue of aging are examined from the perspective of picture naming and category fluency tasks. Twenty Chinese-speaking adults (ranging from 25 to 45 years old) and twenty Chinese-speaking seniors (ranging from 65 to 75 years old) in Taiwan participated in this study. Each of them individually completed two tasks: a picture naming task and a category fluency task. Instruments for the naming task were sixty black-and-white pictures: thirty-five object and twenty-five action pictures. Category fluency task also consisted of two semantic categories – objects (or nouns) and actions (or verbs). Participants were asked to report as many items within a category as possible in one minute. Scores of action fluency and of object fluency were a summation of correct responses in these two categories. Category effects (actions vs. objects) and age effects were examined in these tasks. Objects were further divided into two major types: living objects and non-living objects. Actions were also categorized into two major types: action verbs and process verbs. Reaction time to each picture/question was additionally calculated and analyzed. Results of the category fluency task indicated that the content of information in Chinese seniors was comparatively deteriorated, thus producing smaller number of semantic-lexical items. Significant group difference was also found in the results of reaction time. Category Effect was significant for both Chinese adults and seniors in the semantic fluency task. Findings in the present study helped characterize the nature of semantic processing in Chinese-speaking adults and seniors and contributed to the issue of language and aging.

Keywords: semantic processing, aging, Chinese, category effects

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791 International Financial Reporting Standard Adoption and Value Relevance of Earnings in Listed Consumer Goods Companies in Nigerian

Authors: Muktar Haruna

Abstract:

This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible.

Keywords: IFRS, adoption, value relevance, earning per share, book value of equity per share

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790 Reading Knowledge Development and Its Phases with Generation Z

Authors: Onur Özdemir, M.Erhan ORHAN

Abstract:

Knowledge Development (KD) is just one of the important phases of Knowledge Management (KM). KD is the phase in which intelligence is used to see the big picture. In order to understand whether information is important or not, we have to use the intelligence cycle that includes four main steps: aiming, collecting data, processing and utilizing. KD also needs these steps. To make a precise decision, the decision maker has to be aware of his subordinates’ ideas. If the decision maker ignores the ideas of his subordinates or participants of the organization, it is not possible for him to get the target. KD is a way of using wisdom to accumulate the puzzle. If the decision maker does not bring together the puzzle pieces, he cannot get the big picture, and this shows its effects on the battlefield. In order to understand the battlefield, the decision maker has to use the intelligence cycle. To convert information to knowledge, KD is the main means for the intelligence cycle. On the other hand, the “Z Generation” born after the millennium are really the game changers. They have different attitudes from their elders. Their understanding of life is different - the definition of freedom and independence have different meanings to them than others. Decision makers have to consider these factors and rethink their decisions accordingly. This article tries to explain the relation between KD and Generation Z. KD is the main method of target managing. But if leaders neglect their people, the world will be seeing much more movements like the Arab Spring and other insurgencies.

Keywords: knowledge development, knowledge management, generation Z, intelligence cycle

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789 Translating History in a Brazilian Graphic Novel: A Translation Project for Angola Janga by Marcelo D'Salete

Authors: Carolina Rezende, Julio Cesar Neves Monteiro

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Traditionally, History and fiction are considered to be opposing fields of study. While one is linked to the study of facts, things that have happened within the limits of ‘reality’, the other explores a made-up world, originated from imagination and fantasy. However, despite their apparent discrepancies, there is a fundamental trait that brings them closer. Historical narratives, similarly to fiction ones, are produced based on multiple interpretations of an event, which are transmitted in a rather subjective way by language. It is within this perspective of history and fiction intertwined that this paper aims to discuss the translation of historical facts in the graphic novel Angola Janga, by Marcelo D’Salete, as well as presenting it as a historical document. The novel, which is divided into 11 short stories, narrates the rebellions that took place in Serra da Barriga, between the 16th and 17th centuries, that resulted in the Guerra dos Palmares. The graphic novel in question is a result of the author’s 11-year historical and bibliographical research, which combines history and fiction in order to shed a light of the confrontation that history seems to overlook. Also, the book includes a foreword, glossary, chronological line of Guerra dos Palmares, as well as maps and references used by the author during his research. For that, a few segments from the book will be selected and translated in order to show such connection between history and fiction, and the discussion resulted from it will be based on the works of Southgate (2009), Pym (2001) and D’hulst (2001).

Keywords: graphic novel, history, fiction, Palmares

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788 Relationship between the Ability of Accruals and Non-Systematic Risk of Shares for Companies Listed in Stock Exchange: Case Study, Tehran

Authors: Lina Najafian, Hamidreza Vakilifard

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The present study focused on the relationship between the quality of accruals and non-systematic risk. The independent study variables included the ability of accruals, the information content of accruals, and amount of discretionary accruals considered as accruals quality measures. The dependent variable was non-systematic risk based on the Fama and French Three Factor model (FFTFM) and the capital asset pricing model (CAPM). The control variables were firm size, financial leverage, stock return, cash flow fluctuations, and book-to-market ratio. The data collection method was based on library research and document mining including financial statements. Multiple regression analysis was used to analyze the data. The study results showed that there is a significant direct relationship between financial leverage and discretionary accruals and non-systematic risk based on FFTFM and CAPM. There is also a significant direct relationship between the ability of accruals, information content of accruals, firm size, and stock return and non-systematic based on both models. It was also found that there is no relationship between book-to-market ratio and cash flow fluctuations and non-systematic risk.

Keywords: accruals quality, non-systematic risk, CAPM, FFTFM

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787 Represent Light and Shade of Old Beijing: Construction of Historical Picture Display Platform Based on Geographic Information System (GIS)

Authors: Li Niu, Jihong Liang, Lichao Liu, Huidi Chen

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With the drawing of ancient palace painter, the layout of Beijing famous architect and the lens under photographers, a series of pictures which described whether emperors or ordinary people, whether gardens or Hutongs, whether historical events or life scenarios has emerged into our society. These precious resources are scattered around and preserved in different places Such as organizations like archives and libraries, along with individuals. The research combined decentralized photographic resources with Geographic Information System (GIS), focusing on the figure, event, time and location of the pictures to map them with geographic information in webpage and to display them productively. In order to meet the demand of reality, we designed a metadata description proposal, which is referred to DC and VRA standards. Another essential procedure is to formulate a four-tier classification system to correspond with the metadata proposals. As for visualization, we used Photo Waterfall and Time Line to display our resources in front end. Last but not the least, leading the Web 2.0 trend, the research developed an artistic, friendly, expandable, universal and user involvement platform to show the historical and culture precipitation of Beijing.

Keywords: historical picture, geographic information system, display platform, four-tier classification system

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786 Passion Songs in Sri Lanka with Special Reference to Village Wahakotte

Authors: Niroshi Senevirathne

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The history of Pasan Gee (Passion Songs) relates back to the Portuguese Colonial period (1505-1658) in Sri Lanka. It is about chants on the passion of Christ during the Lent period which is repentance for Christians lasting for 40 days. Among the other villages in Sri Lanka, Wahakotte, which is situated in Matale district, Central Province is famous for their traditional Pasan melodies. It is a village where both Christians and Buddhists live. King Rajasinghe II of Kandy, who fought against the Portuguese, allowed the captives to settle down in Wahakotte. These people fairer in complexion have assimilated themselves with locals. Pasan singing in Wahakotte is a significant event and it is influenced by traditional folk music melodies such as “Nelum Gee” (harvesting songs) sung by farmers of Matale, Welapum Gee (Lamantation songs) sung at funerals in Sri Lanka and Buddhist Pirith chanting melodies. Prose of Pasan verses are included in the book named “Deshana namaye Pasan potha” (Nine Sermon Passion Book), written by Fr. Jacome Gonsalvez. The verses are composed with Sinhala and with some Tamil words. These songs are transmitted from generation to generation in an oral tradition. Today, chanting of Pasan is not heard in many Catholic areas during the lent season. Some of them have been recorded in cassette form. This research should aim to protect these traditional Passion songs unique to village Wahakotte of Sri Lanka without changing its character and original melodies.

Keywords: influence of folk melodies, passion songs, preserving traditional passion songs, traditional passion melodies

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785 Pedagogy of the Oppressed: Fifty Years Later. Implications for Policy and Reforms

Authors: Mohammad Ibrahim Alladin

Abstract:

The Pedagogy of the Oppressed by Paulo Freire was first published in 1970. Since its publication it has become one of most cited book in the social sciences. Over a million copies have been sold worldwide. The Pedagogy of the Oppressed by Paulo Freire was published in 1970 (New York: Herder and Herder), The book has caused a “revolution” in the education world and his theory has been examined and analysed. It has influenced educational policy, curriculum development and teacher education. The revolution started half a century ago. “Paolo Freire’s Pedagogy of the Oppressed develops a theory of education fitted to the needs of the disenfranchised and marginalized members of capitalist societies. Combining educational and political philosophy, the book offers an analysis of oppression and a theory of liberation. Freire believes that traditional education serves to support the dominance of the powerful within society and thereby maintain the powerful’s social, political, and economic status quo. To overcome the oppression endemic to an exploitative society, education must be remade to inspire and enable the oppressed in their struggle for liberation. This new approach to education focuses on consciousness-raising, dialogue, and collaboration between teacher and student in the effort to achieve greater humanization for all. For Freire, education is political and functions either to preserve the current social order or to transform it. The theories of education and revolutionary action he offers in Pedagogy of the Oppressed are addressed educators committed to the struggle for liberation from oppression. Freire’s own commitment to this struggle developed through years of teaching literacy to Brazilian and Chilean peasants and laborers. His efforts at educational and political reform resulted in a brief period of imprisonment followed exile from his native Brazil for fifteen years. In Pedagogy of the Oppressed begins Freire asserts the importance of consciousness-raising, or conscientização, as the means enabling the oppressed to recognize their oppression and commit to the effort to overcome it, taking full responsibility for themselves in the struggle for liberation. He addresses the “fear of freedom,” which inhibits the oppressed from assuming this responsibility. He also cautions against the dangers of sectarianism, which can undermine the revolutionary purpose as well as serve as a refuge for the committed conservative. Freire provides an alternative view of education by attacking tradition education and knowledge. He is highly critical of how is imparted and how knowledge is structured that limits the learner’s thinking. Hence, education becomes oppressive and school functions as an institution of social control. Since its publication, education has gone through a series of reforms and in some areas total transformation. This paper addresses the following: The role of education in social transformation The teacher/learner relationship :Critical thinking The paper essentially examines what happened in the last fifty years since Freire’s book. It seeks to explain what happened to Freire’s education revolution, and what is the status of the movement that started almost fifty years ago.

Keywords: pedagogy, reform, curriculum, teacher education

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784 The Impact of International Financial Reporting Standards (IFRS) Adoption on Performance’s Measure: A Study of UK Companies

Authors: Javad Izadi, Sahar Majioud

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This study presents an approach of assessing the choice of performance measures of companies in the United Kingdom after the application of IFRS in 2005. The aim of this study is to investigate the effects of IFRS on the choice of performance evaluation methods for UK companies. We analyse through an econometric model the relationship of the dependent variable, the firm’s performance, which is a nominal variable with the independent ones. Independent variables are split into two main groups: the first one is the group of accounting-based measures: Earning per share, return on assets and return on equities. The second one is the group of market-based measures: market value of property plant and equipment, research and development, sales growth, market to book value, leverage, segment and size of companies. Concerning the regression used, it is a multinomial logistic regression performed on a sample of 130 UK listed companies. Our finding shows after IFRS adoption, and companies give more importance to some variables such as return on equities and sales growth to assess their performance, whereas the return on assets and market to book value ratio does not have as much importance as before IFRS in evaluating the performance of companies. Also, there are some variables that have no impact on the performance measures anymore, such as earning per share. This article finding is empirically important for business in subjects related to IFRS and companies’ performance measurement.

Keywords: performance’s Measure, nominal variable, econometric model, evaluation methods

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783 Library Support for the Intellectually Disabled: Book Clubs and Universal Design

Authors: Matthew Conner, Leah Plocharczyk

Abstract:

This study examines the role of academic libraries in support of the intellectually disabled (ID) in post-secondary education. With the growing public awareness of the ID, there has been recognition of their need for post-secondary educational opportunities. This was an unforeseen result for a population that has been associated with elementary levels of education, yet the reasons are compelling. After aging out of the school system, the ID need and deserve educational and social support as much as anyone. Moreover, the commitment to diversity in higher education rings hollow if this group is excluded. Yet, challenges remain to integrating the ID into a college curriculum. This presentation focuses on the role of academic libraries. Neglecting this vital resource for the support of the ID is not to be thought of, yet the library’s contribution is not clear. Library collections presume reading ability and libraries already struggle to meet their traditional goals with the resources available. This presentation examines how academic libraries can support post-secondary ID. For context, the presentation first examines the state of post-secondary education for the ID with an analysis of data on the United States compiled by the ThinkCollege! Project. Geographic Information Systems (GIS) and statistical analysis will show regional and methodological trends in post-secondary support of the ID which currently lack any significant involvement by college libraries. Then, the presentation analyzes a case study of a book club at the Florida Atlantic University (FAU) libraries which has run for several years. Issues such as the selection of books, effective pedagogies, and evaluation procedures will be examined. The study has found that the instruction pedagogies used by libraries can be extended through concepts of Universal Learning Design (ULD) to effectively engage the ID. In particular, student-centered, participatory methodologies that accommodate different learning styles have proven to be especially useful. The choice of text is complex and determined not only by reading ability but familiarity of subject and features of the ID’s developmental trajectory. The selection of text is not only a necessity but also promises to give insight into the ID. Assessment remains a complex and unresolved subject, but the voluntary, sustained, and enthusiastic attendance of the ID is an undeniable indicator. The study finds that, through the traditional library vehicle of the book club, academic libraries can support ID students through training in both reading and socialization, two major goals of their post-secondary education.

Keywords: academic libraries, intellectual disability, literacy, post-secondary education

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