Search results for: soft skills for accountants
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3835

Search results for: soft skills for accountants

3745 Evaluating the Permeability Coefficient of Sandy Soil for Grouting to Reinforce Soft Soil in Binh Duong, Vietnam

Authors: Trung Le Thanh

Abstract:

Soil permeability coefficient is an important parameter that affects the effectiveness of mortar restoration work to reinforce soft soil. Currently, there are many methods to determine the permeability coefficient of ground through laboratory and field experiments. However, the value of the permeability coefficient is determined very differently depending on the geology in general and the sand base in particular. This article presents how to determine the permeability coefficient of sand foundation in Phu My Ward, Tan Uyen City, Binh Duong. The author analyzes and evaluates the advantages and disadvantages of assessment methods based on the data and results obtained, and on that basis recommends a suitable method for determining the permeability coefficient for sand foundations. The research results serve the evaluation of the effectiveness of grouting to reinforce soft ground in general, and grouting of bored piles in particular.

Keywords: permeability coefficient, soft soil, shaft grouting, post grouting, jet grouting

Procedia PDF Downloads 41
3744 Association of Caffeine Consumption in Coffee, Tea and Soft Drinks with Age of Menopause

Authors: Julita D. L. Nainggolan, Cindy Novita Ongkowijoyo, Veli Sungono, Dyana Safitri Velies, Ernestine Vivie Sadeli, Jimmy

Abstract:

Introduction: Normal menstrual cycle in women ranges from 21-34 days. Menopause is defined as the time when there have been no menstrual periods for 12 consecutive months and no other biological or physiological cause can be identified. Caffeine might increase the estradiol in the early of follicular phase and possibly increase the progesterone and shorten menstruation cycle. Women with shorter menstrual cycle, (below 26 days) would likely get to menopause 1.4 years earlier than those who are normal, and 2.2 years earlier than women with longer menstrual cycle. Purpose: To study the association of caffeine consumption in coffee, tea, and soft drinks with the age of menopause. Design Study: A cross-sectional study using purposive sampling of 132 menopause women from elderly nursing, hospitals and students’ relatives from August 2015-December 2015. The mean difference of age of menopause among the caffeine intake was analyzed by using the unpaired t-test and logistic regression. Results: Mean current age of the respondents are 61.4 years ± SD 9.8; and age of menopause was 47.7 years ± SD 4.2. There are 49.6% who drink coffee, 62.6% of tea and 7.6% of soft drinks. The analysis of t-test showed no significant mean difference in age of menopause among women who drink coffee, tea and soft drinks, mean age of 47.63 ± 4.3 in coffee with p=0.392, mean age of 47.8 ± 4 in tea with p=0.373; and mean age of 46 ± 5.5 with p=0.083 after adjustment of smoking history. Conclusion: Consumption of caffeine among women who drink coffee, tea, and soft drinks did not show significant mean difference in age of menopause.

Keywords: caffeine, menopause, coffee, tea, soda, soft drinks

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3743 Measurement of Rheologic Properties of Soft Tissue (Muscle Tissue) by Device Called Myotonometer

Authors: Petr Sifta, Vaclav Bittner, Martin Kysela, Matej Kolar

Abstract:

The purpose of the research described in this work is to answer how to measure the rheologic (viscoelastic) properties tendo–deformational characteristics of soft tissue. The method would also resemble muscle palpation examination as it is known in clinical practice. For this purpose, an instrument with the working name “myotonometer” has been used. At present, there is lack of objective methods for assessing the muscle tone by viscous and elastic properties of soft tissue. That is why we decided to focus on creating or finding quantitative and qualitative methodology capable of specifying muscle tone.

Keywords: rheologic properties, tendo–deformational characteristics, viscosity, elasticity, hypertonus

Procedia PDF Downloads 591
3742 Application of a New Efficient Normal Parameter Reduction Algorithm of Soft Sets in Online Shopping

Authors: Xiuqin Ma, Hongwu Qin

Abstract:

A new efficient normal parameter reduction algorithm of soft set in decision making was proposed. However, up to the present, few documents have focused on real-life applications of this algorithm. Accordingly, we apply a New Efficient Normal Parameter Reduction algorithm into real-life datasets of online shopping, such as Blackberry Mobile Phone Dataset. Experimental results show that this algorithm is not only suitable but feasible for dealing with the online shopping.

Keywords: soft sets, parameter reduction, normal parameter reduction, online shopping

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3741 Caecotrophy Behaviour of the Rabbits (Oryctolagus cuniculus)

Authors: Awadhesh Kishore

Abstract:

One of the most unique characteristics of rabbit feeding behaviour is caecotrophy, which involves the excretion and immediate consumption of specific faeces known as soft faeces. Caecotrophy in rabbits is the instinctual behaviour of eating soft faeces; reduced caecotrophy decreases rabbit growth and lipid synthesis in the liver. Caecotroph ingestion is highest when rabbits are fed a diet high in indigestible fibre. The colon produces two types of waste: hard and soft pellets. The hard pellets are expelled, but the soft pellets are re-ingested by the rabbit directly upon being expelled from the anus by twisting itself around and sucking in those pellets as they emerge from the anus. The type of alfalfa hay in the feed of the rabbits does not affect volatile fatty acid concentration, the pattern of fermentation, or pH in the faeces. The cecal content and the soft faeces contain significant amounts of retinoids and carotenoids, while in the tissues (blood, liver, and kidney), these pigments do not occur in substantial amounts. Preventing caecotrophy reduced growth and altered lipid metabolism, depressing the development of new approaches for rabbit feeding and production. Relative abundance is depressed for genes related to metabolic pathways such as vitamin C and sugar metabolism, vitamin B2 metabolism, and bile secretion. The key microorganisms that regulate the rapid growth performance of rabbits may provide useful references for future research and the development of microecological preparations.

Keywords: caecocolonic microorganisms, caecotrophy, fasting caecotrophy, rabbits, soft pellets

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3740 A Hybrid Multi-Pole Fe₇₈Si₁₃B₉+FeSi₃ Soft Magnetic Core for Application in the Stators of the Low-Power Permanent Magnet Brushless Direct Current Motors

Authors: P. Zackiewicz, M. Hreczka, R. Kolano, A. Kolano-Burian

Abstract:

New types of materials applied as the stators in the Permanent Magnet Brushless Direct Current motors used in the heart supporting pumps are presented. The main focus of this work is the research on the fabrication of a hybrid nine-pole soft magnetic core consisting of a soft magnetic carrier ring with rectangular notches, made from the FeSi3 strip, and nine soft magnetic poles. This soft magnetic core is made in three stages: (a) preparation of the carrier rings from soft magnetic material with the lowest possible power losses and suitable stiffness, (b) preparation of trapezoidal soft magnetic poles from Metglas 2605 SA1 type ribbons, and (c) making durable connection between the poles and the carrier ring, capable of withstanding a four-times greater tearing force than that present during normal operation of the motor pump. All magnetic properties measurements were made using Remacomp C-1200 (Magnet Physik, Germany) and 450 Gaussometer (Lake Shore, USA) and the electrical characteristics were measured using laboratory generator DF1723009TC (NDN, Poland). Specific measurement techniques used to determine properties of the hybrid cores were presented. Obtained results allow developing the fabrication technology with an account of the intended application of these cores in the stators of the low-power PMBLDC motors used in implanted heart operation supporting pumps. The proposed measurement methodology is appropriate for assessing the quality of the stators.

Keywords: amorphous materials, heart supporting pump, PMBLDC motor, soft magnetic materials

Procedia PDF Downloads 184
3739 Metacognition Skill on Collaborative Study with Self Evaluation

Authors: Suratno

Abstract:

Metacognition thinking skills should be developed early on in learning. The aim of research builds metacognition thinking skills through collaborative learning with self-evaluation. Approach to action research study involving 32 middle school students in Jember Indonesia. Indicators metacognition skills consist of planning, information management strategies, comprehension monitoring, and debugging strategies. Data were analyzed by t test and analysis of instructional videos. Results of the study here were significant differences in metacognition skills before and after the implementation of collaborative learning with self-evaluation. Analysis instructional video showing the difference artifacts of student learning activities to learning before and after implementation of collaborative learning with self-evaluation. Self-evaluation makes students familiar practice thinking skills metacognition.

Keywords: metacognition, collaborative, evaluation, thinking skills

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3738 High-Frequency Full-Bridge Isolated DC-DC Converter for Fuel Cell Power Generation Systems

Authors: Nabil A. Ahmed

Abstract:

DC-DC converters are necessary to interface low-voltage fuel cell power generation systems to a higher voltage DC bus system. A system and method for generating a regulated output power from fuel cell power generation systems is proposed in this paper, this includes a soft-switching isolated DC-DC converter to reduce the idling and circulating currents. The system incorporates a high-frequency center tap transformer link DC-DC converter using secondary-side soft switching control. Snubber capacitors including the parasitic capacitance of the switching devices and the transformer leakage inductance are utilized to achieve zero-voltage switching (ZVS) in the primary side of the high-frequency transformer. Therefore, no extra resonant components are required for ZVS. The inherent soft-switching capability allows high power density, efficient power conversion, and compact packaging. A prototype rated at 6.5 kW is proposed and simulated. Simulation results confirmed a wide range of soft-switching operation and consequently high conversion efficiency will be achieved.

Keywords: secondary-side, phase-shift, high-frequency transformer, zero voltage, zero current, soft switching operation, switching losses

Procedia PDF Downloads 279
3737 Training the Competences for the 'Expert Teacher': A Framework of Skills for Teachers

Authors: Sofia Cramerotti, Angela Cattoni, Laura Biancato, Dario Ianes

Abstract:

The recognition of specific standards for new professionals, within the teaching profile, is a necessary process in order to foster an innovative school vision in accordance with the change that school is experiencing. In line with the reform of the national education and training system and with the National Training Plan for teachers, our Research and Development department developed a training project based on a framework (Syllabus) of skills that each 'Expert Teacher' should master in order to fulfill what the different specific profiles request. The syllabus is a fundamental tool for a training process consistent with the teaching profiles, both to guide the to-become teachers entering in service and to provide the in-service teachers with a system of evaluation and improvement of their skills. According to the national and international literature about professional standards for teachers, we aggregated the skills of the syllabus in three macro areas: (1) Area of professional skills related to the teacher profile and their continuous training; (2) area of teaching skills related to the school innovation; (3) area of organizing skills related to school participation for its improvement. The syllabus is a framework that identifies and describes the skills of the expert teacher in all of their roles. However, the various skills take on different importance in the different profiles involved in the school; some of those skills are determining a role, others could be secondary. Therefore, the characterization of the different profiles is represented by suitably weighted skills sets. In this way, the same skill could differently characterize each profile. In the future, we hope that the skills development and training for the teacher could evolve in a skills development and training for the whole school staff ('Expert Team'). In this perspective, the school will, therefore, benefit from a solid team, in which the skills of the various profiles are all properly developed and well represented.

Keywords: framework, skills, teachers, training

Procedia PDF Downloads 148
3736 The Results of Research Based-Learning for Developing the Learning and Innovation Skills of Undergraduate Students

Authors: Jatuphum Ketchatturat

Abstract:

The objective of this research was to study the learning and innovation skills of undergraduate students after Research-Based Learning had been applied. Eighty research participants were selected from undergraduate students enrolled in Educational Research Program using the Purposive Sampling Method. Research Methodology was Descriptive Research, the research took one semester to complete. The research instruments consisted of (1) Research Skill Assessment Form, (2) Research Quality Assessment Form, (3) Scale of learning and innovation skills 25 items. The quantitative data were analysed using descriptive statistics including, frequency, percentage, average and standard deviation. The qualitative data were analyzed using content analysis. The research results were (1) The students were able to conduct research that focused on educational research, which has a fair to the excellent level of standards of a research learning outcome, research skills, and research quality. The student’s learning and innovation skills have relating to research skills and research quality. (2) The findings found that the students have been developed to be learning and innovation skills such as systematic thinking, analytical thinking, critical thinking, creative problem solving, collaborative, research-creation, communication, and knowledge and experience sharing to friends, community and society.

Keywords: learning and innovation skills, research based learning, research skills, undergraduate students

Procedia PDF Downloads 153
3735 Soft Infrastructure in Tourism Development

Authors: Seetanah Boopen, Padachi Kesseven, R. Juwaheer , R. V. Sannassee, M. L. Lamport

Abstract:

This study aims primarily at investigating the importance of soft infrastructure in tourism development for the case of an island economy namely Mauritius. The study in the first place assesses the level of perceived and actual satisfaction of the present state of the different types of soft tourism infrastructure and the allied services provided by tourism stakeholders in Mauritius and address the identified gaps. In order to address the study objectives, a rigorous survey analysis among 1741 international tourists at the departure lounge of the Sir Seewoosagur International Airport of Mauritius was carried out. The respondents placed significant emphasis on the different elements of the soft infrastructure dimension, where many of the elements falling under this dimension were rated with a high mean score. In particular the visitors rated communication, both internet and telephone services, and security to be most important. Significant gap has been found in the categories of ‘Health’ and ‘Security’. This indicates that the tourists ascribe high importance to the soft infrastructure dimension. The link between the respondent profile and the key variables which influence the tourist choice of the island as a destination are found to be equally important for most of the international tourists. However, these were deemed to be more critical for tourists travelling with family members. Although the survey instrument attempted to measure any gap between on the one hand, the importance of the infrastructure dimension and on the other hand, the level of satisfaction with the infrastructure dimension, overall the results do not show any statistically significant gap among the different elements of the infrastructural dimension. The study dwells into further analysis by engaging into an econometric framework related to a Probit Model, using the data collected, to gauge the effect of soft infrastructure on tourist intention to repeat or recommend the destination. The results confirm that soft infrastructure is found to be sensible to tourists, although relatively less sensitive as compared to tourism and transport and hotel infrastructure.

Keywords: tourism development, soft infrastructure, Mauritius, hotel infrastructure

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3734 The Model Development of Caregiver Skills for the End of Life’s Cancer Patients

Authors: Chaliya Wamaloon, Malee Chaisaena, Nusara Prasertsri

Abstract:

Informal caregivers providing home-based palliative and end-of-life (EOL) care to people with advanced cancer is needed, however, there has not been develop caregiver skills for the EOL in cancer patients. The aim of this research was to study the model development of caregiver skills for the EOL in cancer patients. Mixed methods research was conducted in 3 phases. All subjects were in Ubon Rathchathani Cancer Hospital including 30 EOL cancer patient caregivers, 30 EOL cancer patients, and 111 health care professionals who provided care for the EOL cancer patients and 30 EOL target participants who had been trained to be cancer patient caregivers. The research tools were questionnaires, semi structured interviews, and caregiver skills questionnaires. Data were analyzed by using percentage, mean, standard deviation, pair t-test, and content analysis. The result from this study showed the model development of caregiver skills for cancer patients consisted of 9 domains skills: 1. monitoring, 2. interpreting, 3. making decisions, 4. taking action, 5. making adjustments, 6. providing hands-on care, 7. accessing resources, 8. working together with the ill patients, and 9. navigating the healthcare system. The model composed of skills development curriculum for cancer patient caregivers, Manual of palliative care for caregivers, diary of health care records for cancer patients, and the evaluation model of development of caregiver skills for EOL cancer patients. The results of the evaluation in the development model of caregiver skills for EOL cancer patients showed that the caregivers were satisfied with the model of development for caregiver skills at a high level. The comparison of the caregiver skills before and after obtaining the development of caregivers skills revealed that it improved at a statistically significant level (p < 0.05).

Keywords: caregiver, caregiver skills, cancer patients, end of life

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3733 Comparison of Parent’s Treatment and Education Priorities between Verbal and Non-Verbal Children with Autism Spectrum Disorder in Iranian Families

Authors: Elanz Alimi, Mehdi Ghanadzade

Abstract:

This current study compared the parents reported treatment and education priorities between verbal and nonverbal children with an autism spectrum disorder (ASD). Participants were 196 parents of 2 to 21-year-old (83 non-verbal and 113 verbal) children and adolescents with an ASD who completed questionnaires measuring parent’s treatment and education priorities, child’s educational and intervention programs and current child’s level of performance according to each skill. Results of this study indicated that parents of verbal children with autism spectrum disorder considered communication skills, community living skills and academic skills correspondingly as their highest intervention and education priorities and parents of non-verbal children with ASD reported communication skills, social relationship skills and self-care skills as the most significant priorities for their children. Findings show that for Iranian parents of both verbal and non-verbal children with ASD, communication skills are the most crucial treatment priority.

Keywords: autism, communication skills, Iran, parent’s priorities

Procedia PDF Downloads 184
3732 Hard and Soft Skills in Marketing Education: Using Serious Games to Engage Higher Order Processing

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

Abstract:

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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3731 The Impact of Life Skills in the Educational Context on the Integration Processes of Migrants

Authors: Hala Abdulhafiz, Steffi Robak

Abstract:

Introduction: Refugees often arrive in Germany with traumatic experiences, leading to psy-chosocial challenges. According to the World Health Organization's definition, psychosocial life skills help individuals effectively cope with everyday challenges and enhance their overall health and well-being. This study explores life skills acquired in integration courses and their impact on the integration of Syrian migrants. Methods: Qualitative expert interviews identified crucial life skills for successful integration, followed by a qualitative content analysis of integration course textbooks. Additionally, written interviews with former participants of integration courses were conducted. Results: Expert interviews highlighted the significance of communication skills and problem-solving abilities in promoting integration. Emotional and stress management, however, ranked lower in the hierarchy of essential life skills. While many highlighted life skills were addressed and encouraged in textbooks, there was a deficiency in opportunities to strengthen empathy, creativity, emotions, and stress management. The participant survey revealed that respondents possessed some of the defined life skills positively affecting their integration. However, there was a need for enhancing self-esteem, and many struggled with handling emotions and stress situations. Conclusion: The analyzed life skills should be further developed through educational programs and initiatives, with increased emphasis on textbooks.

Keywords: life skills, integration, migration, integration course

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3730 Skills Needed Amongst Secondary School Students for Artificial Intelligence Development in Southeast Nigeria

Authors: Chukwuma Mgboji

Abstract:

Since the advent of Artificial Intelligence, robots have become a major stay in developing societies. Robots are deployed in Education, Health, Food and in other spheres of life. Nigeria a country in West Africa has a very low profile in the advancement of Artificial Intelligence especially in the grass roots. The benefits of Artificial intelligence are not fully maximised and harnessed. Advances in artificial intelligence are perceived as impossible or observed as irrelevant. This study seeks to ascertain the needed skills for the development of artificialintelligence amongst secondary schools in Nigeria. The study focused on South East Nigeria with Five states namely Imo, Abia, Ebonyi, Anambra and Enugu. The sample size is 1000 students drawn from Five Government owned Universities offering Computer Science, Computer Education, Electronics Engineering across the Five South East states. Survey method was used to solicit responses from respondents. The findings from the study identified mathematical skills, analytical skills, problem solving skills, computing skills, programming skills, algorithm skills amongst others. The result of this study to the best of the author’s knowledge will be highly beneficial to all stakeholders involved in the advancements and development of artificial intelligence.

Keywords: artificial intelligence, secondary school, robotics, skills

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3729 The Influence of Emotional Intelligence Skills on Innovative Start-Ups Coaching: A Neuro-Management Approach

Authors: Alina Parincu, Giuseppe Empoli, Alexandru Capatina

Abstract:

The purpose of this paper is to identify the most influential predictors of emotional intelligence skills, in the case of 20 business innovation coaches, on the co-creation of knowledge through coaching services delivered to innovative start-ups from Europe, funded through Horizon 2020 – SME Instrument. We considered the emotional intelligence skills (self-awareness, self-regulation, motivation, empathy and social skills) as antecedent conditions of the outcome: the quality of coaching services, perceived by the entrepreneurs who received funding within SME instrument, using fuzzy-sets qualitative comparative analysis (fsQCA) approach. The findings reveal that emotional intelligence skills, trained with neuro-management techniques, were associated with increased goal-focused business coaching skills.

Keywords: neuro-management, innovative start-ups, business coaching, fsQCA

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3728 Social Skills for Students with and without Learning Disabilities in Primary Education in Saudi Arabia

Authors: Omer Agail

Abstract:

The purpose of this study was to assess the social skills of students with and without learning disabilities in primary education in Saudi Arabia. A Social Skills Rating Scale for Teachers Form (SSRS-TF) was used to evaluate students' social skills as perceived by teachers. A randomly-selected sample was chosen from students with and without learning disabilities. Descriptive statistics were used to describe the demographic characteristics of participants. Analysis indicated that there were statistically significant differences in SSRS-TF by academic status, i.e. students with learning disabilities exhibit less social skills compared to students without learning disabilities. In addition, analysis indicated that there were no statistically significant differences in SSRS-TF by gender. A conclusion and recommendations are presented.

Keywords: primary education, students with learning disabilities, social skills, social competence

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3727 To Estimate the Association between Visual Stress and Visual Perceptual Skills

Authors: Vijay Reena Durai, Krithica Srinivasan

Abstract:

Introduction: The two fundamental skills involved in the growth and wellbeing of any child can be categorized into visual motor and perceptual skills. Visual stress is a disorder which is characterized by visual discomfort, blurred vision, misspelling words, skipping lines, letters bunching together. There is a need to understand the deficits in perceptual skills among children with visual stress. Aim: To estimate the association between visual stress and visual perceptual skills Objective: To compare visual perceptual skills of children with and without visual stress Methodology: Children between 8 to 15 years of age participated in this cross-sectional study. All children with monocular visual acuity better than or equal to 6/6 were included. Visual perceptual skills were measured using test for visual perceptual skills (TVPS) tool. Reading speed was measured with the chosen colored overlay using Wilkins reading chart and pattern glare score was estimated using a 3cpd gratings. Visual stress was defined as change in reading speed of greater than or equal to 10% and a pattern glare score of greater than or equal to 4. Results: 252 children participated in this study and the male: female ratio of 3:2. Majority of the children preferred Magenta (28%) and Yellow (25%) colored overlay for reading. There was a significant difference between the two groups (MD=1.24±0.6) (p<0.04, 95% CI 0.01-2.43) only in the sequential memory skills. The prevalence of visual stress in this group was found to be 31% (n=78). Binary logistic regression showed that odds ratio of having poor visual perceptual skills was OR: 2.85 (95% CI 1.08-7.49) among children with visual stress. Conclusion: Children with visual stress are found to have three times poorer visual perceptual skills than children without visual stress.

Keywords: visual stress, visual perceptual skills, colored overlay, pattern glare

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3726 Recognition of International Internships for Students at European Level

Authors: Tiron-Tudor Adriana, Ciolomic Ioana, Farcas Teodora

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The mission of a business school is to train students for business careers in which practical skills- based on theoretical knowledge- are needed. These skills include a thorough knowledge of languages, creative skills, and well-founded professional and practical knowledge. With those skills, the graduates are highly competitive in the labour market. The paper objective is to disseminate the results of an international project by revealing how a HEI are prepared for higher vocational training course leading to professional diplomas.

Keywords: vocational education, business schools, international projects, HEI

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3725 Changes in Financial Reporting of Polish Entities Resulting from the Implementation of Directive 34/EU and Evaluation of the Changes by Accountants

Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.

Keywords: accounting standards, financial reporting, financial statement, simplification

Procedia PDF Downloads 259
3724 The Role of Vibro-Stone Column for Enhancing the Soft Soil Properties

Authors: Mohsen Ramezan Shirazi, Orod Zarrin, Komeil Valipourian

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This study investigated the behavior of improved soft soils through the vibro replacement technique by considering their settlements and consolidation rates and the applicability of this technique in various types of soils and settlement and bearing capacity calculations.

Keywords: bearing capacity, expansive clay, stone columns, vibro techniques

Procedia PDF Downloads 551
3723 Fragility Assessment for Vertically Irregular Buildings with Soft Storey

Authors: N. Akhavan, Sh. Tavousi Tafreshi, A. Ghasemi

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Seismic behavior of irregular structures through the past decades indicate that the stated buildings do not have appropriate performance. Among these subjects, the current paper has investigated the behavior of special steel moment frame with different configuration of soft storey vertically. The analyzing procedure has been evaluated with respect to incremental dynamic analysis (IDA), and numeric process was carried out by OpenSees finite element analysis package. To this end, nine 2D steel frames, with different numbers of stories and irregularity positions, which were subjected to seven pairs of ground motion records orthogonally with respect to Ibarra-Krawinkler deterioration model, have been investigated. This paper aims at evaluating the response of two-dimensional buildings incorporating soft storey which subjected to bi-directional seismic excitation. The IDAs were implemented for different stages of PGA with various ground motion records, in order to determine maximum inter-storey drift ratio. According to statistical elements and fracture range (standard deviation), the vulnerability or exceedance from above-mentioned cases has been examined. For this reason, fragility curves for different placement of soft storey in the first, middle and the last floor for 4, 8, and 16 storey buildings have been generated and compared properly.

Keywords: special steel moment frame, soft storey, incremental dynamic analysis, fragility curve

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3722 Using Soft Systems Methodology in the Healthcare Industry of Mauritius

Authors: Arun Kumar, Neelesh Haulder

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This paper identifies and resolves some key issues relating to a specific aspect within the supply chain logistics of the public health care industry in the Republic of Mauritius. The analysis and the proposed solution are performed using soft systems methodology (SSM). Through the application of this relevant systematic approach at problem solving, the aim is to obtain an in-depth analysis of the problem, incorporating every possible world view of the problem and consequently to obtain a well explored solution aimed at implementing relevant changes within the current supply chain logistics of the health care industry, with the purpose of tackling the key identified issues.

Keywords: soft systems methodology, CATWOE, healthcare, logistics

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3721 Developing EFL Research Skills of Pre-Master Students through a Suggested Quest Based Learning Strategy

Authors: Heba Mustafa Abdullah

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The research aimed at examining the effect of a using a quest based learning strategy on developing EFL Pre-Master Students. The study adopted the quasi-experimental design. The sample of the research consists of a group of 30 students enrolled in Pre-Master program, Curriculum and EFL Instruction Department, Faculty of Graduate Studies in Education Tools of the study included a EFL research skills checklist and EFL research skills test. Results revealed that there were statistically significant differences at 0.01 levels with regard to some research skills. Results were discussed in relation to several factors that affected the language learning process. Finally, the research provided beneficial contributions in relation to manipulating e-learning technologies in general and Quest based learning strategy in particular with respect to EFL research skills.

Keywords: English as foreign language, e-Learning, research skills, quest based learning

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3720 Hong Kong Chinese-Speaking Adolescents Diagnosed with Dyslexia: What Is and Is Not Improved?

Authors: Kevin Kien Hoa Chung

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The present study was to investigate cognitive-linguistic skills that might distinguish the improved dyslexics from the non-improved dyslexics. Twenty-eight improved dyslexics and 28 non-improved dyslexics were selected from a pool of 254 students diagnosed as dyslexics in Grade 1 to 2. These students were administered measures: morphological skills, visual-orthographic skills, rapid naming skills, working memory, reading comprehension, writing, word reading, word dictation, and one-minute word reading. Findings showed that the improved dyslexics performed better than the non-improved dyslexics in visual-orthographic skills, word reading, one-minute reading, writing, and reading comprehension. Furthermore, the improved dyslexics showed fewer cognitive-linguistic deficits compared with the non-improved dyslexics. Among the 4 cognitive-linguistic measures, morphological skills and visual-orthographic skills showed the greatest power in discriminating the improved and non-improved dyslexics. Results underscore the importance of cognitive-linguistic skills underlying the manifestations of the improved and non-improved dyslexia in Chinese adolescents.

Keywords: adolescents, chinese language, improved dyslexics, non-improved dyslexics

Procedia PDF Downloads 367
3719 Numerical Investigation of Soft Clayey Soil Improved by Soil-Cement Columns under Harmonic Load

Authors: R. Ziaie Moayed, E. Ghanbari Alamouty

Abstract:

Deep soil mixing is one of the improvement methods in geotechnical engineering which is widely used in soft soils. This article investigates the consolidation behavior of a soft clay soil which is improved by soil-cement column (SCC) by numerical modeling using Plaxis2D program. This behavior is simulated under vertical static and cyclic load which is applied on the soil surface. The static load problem is the simulation of a physical model test in an axisymmetric condition which uses a single SCC in the model center. The results of numerical modeling consist of settlement of soft soil composite, stress on soft soil and column, and excessive pore water pressure in the soil show a good correspondence with the test results. The response of soft soil composite to the cyclic load in vertical direction also compared with the static results. Also the effects of two variables namely the cement content used in a SCC and the area ratio (the ratio of the diameter of SCC to the diameter of composite soil model, a) is investigated. The results show that the stress on the column with the higher value of a, is lesser compared with the stress on other columns. Different rate of consolidation and excessive pore pressure distribution is observed in cyclic load problem. Also comparing the results of settlement of soil shows higher compressibility in the cyclic load problem.

Keywords: area ratio, consolidation behavior, cyclic load, numerical modeling, soil-cement column

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3718 Behavior of Common Wheat under the Influence of Treated Waste Water

Authors: Chiahi Nadia

Abstract:

The aim of our work is to monitor the behavior of soft wheat on a morpho-physiological and agronomic scale under the influence of treated wastewater. Physico-chemical analyses of the treated sewage were also carried out, and our tests were carried out on two varieties of common wheat (Triticum aestivum L), HD1220 and ARZ. For this, a seedling was made, and two different irrigations were chosen, one using treated wastewater from the Sedrata (Wilaya of Souk ahras - Algeria) WWTP and the other stormwater as a control. The tests focused on soil and soft wheat parameters, and based on our results, the soft wheat development, physiological and yield parameters appear to respond favorably to the use of these waters.

Keywords: common wheat (Triticum aestivum L.), purified wastewater, irrigation, morph physiological and agronomic parameters

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3717 Examining Whether the Reflection Activities Help and Encourage Students’ Writing and Critical Thinking Skills Within the Law faculty, 3rd year students

Authors: Motlatjo Ntatamala, Natasha Ravyse, Michael Laubsher

Abstract:

As much as students are being assessed through reflective activities, it is important to examine and check if those very same activities really assist in influencing and shaping both their writing and critical thinking skills. The skills which students will acquire from the reflective activities will not only be beneficial for the present or immediate moment, but they will also carry them over to their 4th year of writing a mini dissertation and in future for those who would want to explore their post-graduate studies. Thus, the only way to source the reliable and raw feedback on whether students think the reflective activities help them think about their writing and critical thinking skills is to get a direct students’ perspective by analysing their submitted reflective activities. Writing a research proposal implies that critical thinking is a talent that will grow in a holistic manner, as evidenced by previous studies. However, no research has been conducted to investigate the impact of critical thinking on legal writing skills in the South African setting. This study seeks to examine the effectiveness of the reflective activities in 3rd years’ students’ writing and towards their critical thinking. The proposed paper aims to examine the effectiveness of the reflection activities as an encouragement and motivation to their both writing and thinking skills. The paper will make use of students’ activities as a means of data collection and the activities will thus be analysed.

Keywords: reflection activities, writing skills, critical thinking skills, reflective thinking

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3716 Field Tests and Numerical Simulation of Tunis Soft Soil Improvement Using Prefabricated Vertical Drains

Authors: Marwa Ben Khalifa, Zeineb Ben Salem, Wissem Frikha

Abstract:

This paper presents a case study of “Radès la Goulette” bridge project using the technique of prefabricated vertical drains (PVD) associated with step by step construction of preloading embankments with averaged height of about 6 m. These embankments are founded on a highly compressible layer of Tunis soft soil. The construction steps included extensive soil instrumentation such as piezometers and settlement plates for monitoring the dissipation of excess pore water pressures and settlement during the consolidation of Tunis soft soil. An axisymmetric numerical model using the 2D finite difference code FLAC was developed and calibrated using laboratory tests to predict the soil behavior and consolidation settlements. The constitutive model impact for simulating the soft soil behavior is investigated. The results of analyses show that numerical analysis provided satisfactory predictions for the field performance during the construction of Radès la Goulette embankment. The obtained results show the effectiveness of PVD in the acceleration of the consolidation time. A comparison of numerical results with theoretical analysis was presented.

Keywords: tunis soft soil, radès bridge project, prefabricated vertical drains, FLAC, acceleration of consolidation

Procedia PDF Downloads 101