Search results for: electronic document exchange
695 A Study of Development to Take for the Enterprise of the Critical Success Factors in the Taiwan Szuchung Creek Hot Springs
Authors: Jui-Liang Hsu
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The purpose of this study was to investigate the impact of the development of Szuchung Creek take for the cause of the critical success factors, This research is to use the depth interviews, document analysis and Modified-Delphi technique survey of nine depth interviews with experts and 14 experts of Modified-Delphi technique questionnaire and inviting as the research object, Szuchung Creek Hot Springs for the scope of the study. The results show, Szuchung Creek Hot Springs development take for career success factors for the following reasons: 1. Government. 2. Opportunities. 3. Factors of production. 4. Demand conditions. 5. Corporate structure and the degree of competition. 6. Related and supporting industries. Furthermore, Szuchung Creek hot springs, itself already has a number of critical success factors. Contingent less than or inadequacies by Szuchung Creek take for the enterprise development to take for the cause of the critical success factors as the basis for correcting, planning out for local use improvement strategies to achieve the objective of sustainable management.
Keywords: Hot spring industry, Critical Success Fators, Szuchung Creek, Take for the enterprise, Modified-Delphi technique, Hot Spring Areas.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1855694 Value Co-Creation in Used-Car Auctions: A Service Scientific Perspective
Authors: Safdar Muhammad Usman, Youji Kohda, Katsuhiro Umemoto
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Electronic market place plays an important intermediary role for connecting dealers and retail customers. The main aim of this paper is to design a value co-creation model in used-car auctions. More specifically, the study has been designed in order to describe the process of value co-creation in used-car auctions, to explore the co-created values in used-car auctions, and finally conclude the paper indicating the future research directions. Our analysis shows that economic values as well as non-economic values are co-created in used-car auctions. In addition, this paper contributes to the academic society broadening the view of value co-creation in service science.
Keywords: Value co-creation, Used-car auctions, Non-economic values, Service science.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2473693 Micropower Composite Nanomaterials Based on Porous Silicon for Renewable Energy Sources
Authors: Alexey P. Antropov, Alexander V. Ragutkin, Nicolay A. Yashtulov
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The original controlled technology for power active nanocomposite membrane-electrode assembly engineering on the basis of porous silicon is presented. The functional nanocomposites were studied by electron microscopy and cyclic voltammetry methods. The application possibility of the obtained nanocomposites as high performance renewable energy sources for micro-power electronic devices is demonstrated.Keywords: Cyclic voltammetry, electron microscopy, nanotechnology, platinum-palladium nanocomposites, porous silicon, power activity, renewable energy sources.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1224692 Concept Indexing using Ontology and Supervised Machine Learning
Authors: Rossitza M. Setchi, Qiao Tang
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Nowadays, ontologies are the only widely accepted paradigm for the management of sharable and reusable knowledge in a way that allows its automatic interpretation. They are collaboratively created across the Web and used to index, search and annotate documents. The vast majority of the ontology based approaches, however, focus on indexing texts at document level. Recently, with the advances in ontological engineering, it became clear that information indexing can largely benefit from the use of general purpose ontologies which aid the indexing of documents at word level. This paper presents a concept indexing algorithm, which adds ontology information to words and phrases and allows full text to be searched, browsed and analyzed at different levels of abstraction. This algorithm uses a general purpose ontology, OntoRo, and an ontologically tagged corpus, OntoCorp, both developed for the purpose of this research. OntoRo and OntoCorp are used in a two-stage supervised machine learning process aimed at generating ontology tagging rules. The first experimental tests show a tagging accuracy of 78.91% which is encouraging in terms of the further improvement of the algorithm.Keywords: Concepts, indexing, machine learning, ontology, tagging.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1678691 Impacts of E-learning in Nursing Education: In the Light of Recent Studies
Authors: A.Ö. İlkay, C.O. Zeynep
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Information and Communication Technologies (ICT) has changed our life and learn. ICT bares doors to new innovative methods to deliver education. E-learning is a part of ICT and has been endorsed as a tool for developing “21st century skills” in higher education. The aim of this review is to establish the impacts of e-learning in undergraduate nursing education. A systematic literature review was conducted to assess the impacts of e-learning in nursing education by using Akdeniz University electronic databases. According to results, we can decelerate that the nursing faculties cannot treat e-learning methods as a single tool. E-learning should be used with a good understanding of learners’ needs.
Keywords: E-learning, nursing education, systematic literature review.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4631690 Absorption Spectra of Artificial Atoms in Presence of THz Fields
Authors: B. Dahiya, K.Batra, V.Prasad
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Artificial atoms are growing fields of interest due to their physical and optoelectronicapplications. The absorption spectra of the proposed artificial atom inpresence of Tera-Hertz field is investigated theoretically. We use the non-perturbativeFloquet theory and finite difference method to study the electronic structure of ArtificialAtom. The effect of static electric field on the energy levels of artificial atom is studied.The effect of orientation of static electric field on energy levels and diploe matrix elementsis also highlighted.
Keywords: Absorption spectra, Artificial atom, Floquet Theory, THz fields
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1699689 Teachers- Perceptions on the Use of E-Books as Textbooks in the Classroom
Authors: Abd Mutalib Embong, Azelin M Noor, Razol Mahari M Ali, Zulqarnain Abu Bakar, Abdur- Rahman Mohamed Amin
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At the time where electronic books, or e-Books, offer students a fun way of learning , teachers who are used to the paper text books may find it as a new challenge to use it as a part of learning process. Precisely, there are various types of e-Books available to suit students- knowledge, characteristics, abilities, and interests. The paper discusses teachers- perceptions on the use of ebooks as a paper text book in the classroom. A survey was conducted on 72 teachers who use e-books as textbooks. It was discovered that a majority of these teachers had good perceptions on the use of ebooks. However, they had little problems using the devices. It can be overcome with some strategies and a suggested framework.Keywords: Classroom, E-books, perception, teacher.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5748688 Feedback-Controlled Server for Scheduling Aperiodic Tasks
Authors: Shinpei Kato, Nobuyuki Yamasaki
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This paper proposes a scheduling scheme using feedback control to reduce the response time of aperiodic tasks with soft real-time constraints. We design an algorithm based on the proposed scheduling scheme and Total Bandwidth Server (TBS) that is a conventional server technique for scheduling aperiodic tasks. We then describe the feedback controller of the algorithm and give the control parameter tuning methods. The simulation study demonstrates that the algorithm can reduce the mean response time up to 26% compared to TBS in exchange for slight deadline misses.Keywords: Real-Time Systems, Aperiodic Task Scheduling, Feedback-Control Scheduling, Total Bandwidth Server.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1724687 Chinese Entrepreneurship in the Internet Age: Lessons from Alibaba.com
Authors: Linda Sau-ling LAI
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The story of Alibaba demonstrates a credible example of how a small start-up company can eventually make it big in the global economy through the Internet. This case study does not attempt to present Alibaba as a perfect formula; rather, it discusses the strategies carried out by the firm and, in the process, culls out the important lessons that can guide start-ups and aspiring entrepreneurs in the complex world of online trading. Similar to the interesting and exotic Asian cuisine that continuously evolves from the diversity of Asia-s people and their unique culture and personality, Alibaba has successfully transformed itself over the years, adapting to the changes in and demands of online businessto- business (B2B) commerce.
Keywords: Entrepreneurship, electronic commerce, leadership, business model, small and medium enterprises.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7178686 Nonstationarity Modeling of Economic and Financial Time Series
Authors: C. Slim
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Traditional techniques for analyzing time series are based on the notion of stationarity of phenomena under study, but in reality most economic and financial series do not verify this hypothesis, which implies the implementation of specific tools for the detection of such behavior. In this paper, we study nonstationary non-seasonal time series tests in a non-exhaustive manner. We formalize the problem of nonstationary processes with numerical simulations and take stock of their statistical characteristics. The theoretical aspects of some of the most common unit root tests will be discussed. We detail the specification of the tests, showing the advantages and disadvantages of each. The empirical study focuses on the application of these tests to the exchange rate (USD/TND) and the Consumer Price Index (CPI) in Tunisia, in order to compare the Power of these tests with the characteristics of the series.Keywords: Stationarity, unit root tests, economic time series.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 864685 A Performance Evaluation of Cellular Network Suitability for VANET
Authors: Ho-Yeon Kim, Dong-Min Kang, Jun-Ho Lee, Tai-Myoung Chung
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Recently, a vehicular ad-hoc networks(VANETs) for Intelligent Transport System(ITS) have become able safety and convenience services surpassing the simple services such as an electronic toll collection system. To provide the proper services, VANET needs infrastructure over the country infrastructure. Thus, we have to spend a huge sum of human resources. In this reason, several studies have been made on the usage of cellular networks instead of new protocols this study is to assess a performance evaluation of the cellular network for VANET. In this paper, the result of a for the suitability of cellular networks for VANET experiment, The LTE(Long Term Evolution) of cellular networks found to be most suitable among the others cellular networksKeywords: Vehicle communication, VANET, Cellular network
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2715684 Simulation of Superconducting Nanowire Single-Photon Detector with Circuit Modeling
Authors: Seyed Ali Sedigh Zyabari, A. Zarifkar
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Single photon detectors have been fabricated NbN nano wire. These detectors are fabricated from high quality, ultra high vacuum sputtered NbN thin films on a sapphire substrate. In this work a typical schematic of the nanowire Single Photon Detector structure and then driving and measurement electronic circuit are shown. The response of superconducting nanowire single photon detectors during a photo detection event, is modeled by a special electrical circuits (two circuit). Finally, current through the wire is calculated by solving equations of models.Keywords: NbN, nanowire meander, superconducting single photon detector, kinetic inductance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1502683 Natural Convection of Water-Based CuO Nanofluids in a Cylindrical Enclosure
Authors: Baha Tulu Tanju, Kamil Kahveci
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Buoyancy driven heat transfer of nanofluids in a cylindrical enclosure used as a control unit in the subsea hydrocarbon injection wells is investigated in this study. The governing equations obtained with the Boussinesq approximation are solved using Comsol Multiphysics finite element analysis and simulation software. The base fluid is water and CuO is used as nanoparticles. Solution is obtained for nanoparticle solid volume fraction of 8% and for Rayleigh number in the range of 105-107. The results show that nanoparticle usage in the cylindrical electronic control unit has a significant effect on the flow and heat transfer.Keywords: CuO, enclosure, nanofluid, natural convection
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2033682 Relationship between Financial Reporting Transparency and Investment Efficiency: Evidence from Iran
Authors: Bita Mashayekhi, Hamid Kalhornia
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One of the most important roles of financial reporting is improving the firms’ investment decisions; however, there is not much supporting evidence for this claim in emerging markets like Iran. In this study, the effect of financial reporting transparency in investment efficiency of Iranian firms has been investigated. In order to do this, 336 listed companies on Tehran Stock Exchange (TSE) has been selected for time period 2012 to 2015 as research sample. For testing our main hypothesis, we classified sample firms into two groups based on their deviation from expected investment: under-investment and over-investment cases. The results indicate that there is positive significant relationship between financial transparency and investment efficiency. In the other words, transparency can mitigate both underinvestment and overinvestment situations.Keywords: Corporate governance, disclosure, investment decisions, investment efficiency, transparency.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1741681 Fabrication of a High-Performance Polyetherimide Membrane for Helium Separation
Authors: Y. Alqaheem, A. Alomair, F. Altarkait, F. Alswaileh, Nusrat Tanoli
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Helium market is continuously growing due to its essential uses in the electronic and healthcare sectors. Currently, helium is produced by cryogenic distillation but the process is uneconomical especially for low production volumes. On the other hand, polymeric membranes can provide a cost-effective solution for helium purification due to their low operating energy. However, the preparation of membranes involves the use of very toxic solvents such as chloroform. In this work, polyetherimide membranes were prepared using a less toxic solvent, n-methylpyrrolidone with a polymer-to-solvent ratio of 27 wt%. The developed membrane showed a superior helium permeability of 15.9 Barrer that surpassed the permeability of membranes made by chloroform.Keywords: Helium separation, polyetherimide, dense membrane, gas permeability, solvent.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 823680 OCR/ICR Text Recognition Using ABBYY FineReader as an Example Text
Authors: A. R. Bagirzade, A. Sh. Najafova, S. M. Yessirkepova, E. S. Albert
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This article describes a text recognition method based on Optical Character Recognition (OCR). The features of the OCR method were examined using the ABBYY FineReader program. It describes automatic text recognition in images. OCR is necessary because optical input devices can only transmit raster graphics as a result. Text recognition describes the task of recognizing letters shown as such, to identify and assign them an assigned numerical value in accordance with the usual text encoding (ASCII, Unicode). The peculiarity of this study conducted by the authors using the example of the ABBYY FineReader, was confirmed and shown in practice, the improvement of digital text recognition platforms developed by Electronic Publication.
Keywords: ABBYY FineReader system, algorithm symbol recognition, OCR/ICR techniques, recognition technologies.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 781679 Mathematical Modelling of Transport Phenomena in Radioactive Waste-Cement-Bentonite Matrix
Authors: Ilija Plecas, Uranija Kozmidis-Luburic, Radojica Pesic
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The leaching rate of 137Cs from spent mix bead (anion and cation) exchange resins in a cement-bentonite matrix has been studied. Transport phenomena involved in the leaching of a radioactive material from a cement-bentonite matrix are investigated using three methods based on theoretical equations. These are: the diffusion equation for a plane source an equation for diffusion coupled to a firstorder equation and an empirical method employing a polynomial equation. The results presented in this paper are from a 25-year mortar and concrete testing project that will influence the design choices for radioactive waste packaging for a future Serbian radioactive waste disposal center.
Keywords: bentonite, cement , radioactive waste, composite, disposal, diffusion
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2286678 The Benefits of IFRS Adoption – A Survey of Chief Financial Officers of Romanian Listed Companies
Authors: Lucian Munteanu
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The move towards internationalization of accounting encountered a great boost, when in 2002 EU delegated the IASB to provide the accounting standards to be applied inside its frontiers. Among the incentives of the standardization of accounting on the international level, is the reduction of the cost of capital. Romania made the move towards IFRS before EU, when the country was not yet a member of it. Even if this made Romania a special case, it was scarcely approached. The leak of real data is usually the reason for avoiding. The novelty of this paper is that it offers an insight from the reality of Romanian companies and their view regarding the IFRS. The paper is based on a survey that the authors made among the companies listed on the first two tiers of the Bucharest Stock Exchange (BSE), which are basically, the most important companies in the country.
Keywords: Cost of capital, IFRS, information asymmetry, transparency.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2680677 Bioconversion of Oranges Wastes for Pectinase Production Using Aspergillus niger under Solid State Fermentation
Authors: N. Hachemi, A. Nouani, A. Benchabane
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The influence of cultivation factors such as content of ammonium sulfate, glucose and water in the culture medium and particle size of dry orange waste, on their bioconversion for pectinase production was studied using complete factorial design. A polygalacturonase (PG) was isolated using ion exchange chromatography under gradient elution 0-0,5 m/l NaCl (column equilibrate with acetate buffer pH 4,5), subsequently by sephadex G75 column chromatography was applied and the molecular weight was obtained about 51,28 KDa. Purified PG enzyme exhibits a pH and temperature optima of activity at 5 and 35°C respectively. Treatment of apple juice by purified enzyme extract yielded a clear juice, which was competitive with juice yielded by pure Sigma Aldrich Aspergillus niger enzyme.
Keywords: Bioconversion, orange wastes, optimization, pectinase.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3071676 Specification of Agent Explicit Knowledge in Cryptographic Protocols
Authors: Khair Eddin Sabri, Ridha Khedri, Jason Jaskolka
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Cryptographic protocols are widely used in various applications to provide secure communications. They are usually represented as communicating agents that send and receive messages. These agents use their knowledge to exchange information and communicate with other agents involved in the protocol. An agent knowledge can be partitioned into explicit knowledge and procedural knowledge. The explicit knowledge refers to the set of information which is either proper to the agent or directly obtained from other agents through communication. The procedural knowledge relates to the set of mechanisms used to get new information from what is already available to the agent. In this paper, we propose a mathematical framework which specifies the explicit knowledge of an agent involved in a cryptographic protocol. Modelling this knowledge is crucial for the specification, analysis, and implementation of cryptographic protocols. We also, report on a prototype tool that allows the representation and the manipulation of the explicit knowledge.Keywords: Information Algebra, Agent Knowledge, CryptographicProtocols
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1474675 Nanofibrous Ion Exchangers
Authors: Jaromír Marek, Jakub Wiener, Yan Wang
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The main goal of this study was to find simple and industrially applicable production of ion exchangers based on nanofibrous polystyrene matrix and characterization of prepared material. Starting polystyrene nanofibers were sulfonated and crosslinked under appropriate conditions at the same time by sulfuric acid. Strongly acidic cation exchanger was obtained in such a way. The polymer matrix was made from polystyrene nanofibers prepared by NanospiderTM technology.
Various types postpolymerization reactions and other methods of crosslinking were studied. Greatly different behavior between nano- and microsize materials was observed. The final nanofibrous material was characterized and compared to common granular ion exchangers and available microfibrous ion exchangers. The sorption properties of nanofibrous ion exchangers were compared with the granular ion exchangers. For nanofibrous ion exchangers of comparable ion exchange capacity was observed considerably faster adsorption kinetics.
Keywords: Electrospinning, ion exchangers, nanofibers, polystyrene.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2030674 Analysis of the Shielding Effectiveness of Several Magnetic Shields
Authors: Diako Azizi, Hosein Heydari, Ahmad Gholami
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Today with the rapid growth of telecommunications equipment, electronic and developing more and more networks of power, influence of electromagnetic waves on one another has become hot topic discussions. So in this article, this issue and appropriate mechanisms for EMC operations have been presented. First, a source of alternating current (50 Hz) and a clear victim in a certain distance from the source is placed. With this simple model, the effects of electromagnetic radiation from the source to the victim will be investigated and several methods to reduce these effects have been presented. Therefore passive and active shields have been used. In some steps, shielding effectiveness of proposed shields will be compared. . It should be noted that simulations have been done by the finite element method (FEM).
Keywords: Electrical field, field distribution, finite element method, shielding effectiveness
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1752673 A Resistorless High Input Impedance First Order All-Pass Filter Using CCCIIs
Authors: Kapil Dev Sharma, Kirat Pal, Costas Psychalinos
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A new first order all-pass filter topology realized using current controlled current conveyors (CCCIIs) is introduced in this paper. Offered benefits are the high-impedance of the input node, the absence of external resistors because of the usage of CCCIIs with positive and negative intrinsic resistances, the presence of only grounded capacitors, and the capability of electronic adjustment of the phase shift through a single bias current. The correct operation of the introduced topology is conformed through simulation results, while its behavior is evaluated through comparison results.
Keywords: Active filters, All-pass filters, Analog signal processing, Current conveyors.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1710672 Characteristics of Corporate Social Responsibility Indicators
Authors: Grigoris Giannarakis, Nikolaos Litinas, Ioannis Theotokas
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The aim of the study is to investigate a number of characteristics of Corporate Social Responsibility (CSR) indicators that should be adopted by CSR assessment methodologies. For the purpose of this paper, a survey among the Greek companies that belong to FTSE 20 in Athens Exchange (FTSE/Athex-20) has been conducted, as these companies are expected to pioneer in the field of CSR. The results show consensus as regards the characteristics of indicators such as the need for the adoption of general and specific sector indicators, financial and non-financial indicators, the origin and the weight rate. However, the results are contradictory concerning the appropriate number of indicators for the assessment of CSR and the unit of measurement. Finally, the company-s sector is a more important dimension of CSR than the size and the country where the company operates. The purpose of this paper is to standardize the main characteristics of CSR indicators.
Keywords: Corporate social responsibility, Greece, Indicators
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7958671 Exemplary Practice: A Case Study of One of New Zealand’s Most Successful Enterprise Education Teachers
Authors: K. Lee
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Many teachers are experienced; however, experience does not necessarily equate to excellence. Excellence in teaching is the single most powerful influence on student achievement. This qualitative, interpretivist case study investigates the practices of one of the nation’s most acknowledged teachers in enterprise education. In a number of semi-structured interviews, and observational visits, this remote regional teacher talked freely about what skills and strategies she used to achieve this success. Findings from this study were compared to key ideas developed by Professor John Hattie with regards to differences between expert, excellent and experienced teachers. Key findings showed the ‘expert teacher’ central to this study; ensured learning was engaging, challenging yet achievable for all (for both teacher and student of all abilities), authentic and driven by local needs, involved community supports; and ensured the process and learning was constantly monitored and teaching adjusted accordingly. It is anticipated that the data collected via observations, semi-structured interviews, and document analysis will help others to support students to gain greater success (in whatever form that may take).
Keywords: Expert teacher, enterprise education, excellence, skills and strategies.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 315670 A New Measure of Herding Behavior: Derivation and Implications
Authors: Amina Amirat, Abdelfettah Bouri
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If price and quantity are the fundamental building blocks of any theory of market interactions, the importance of trading volume in understanding the behavior of financial markets is clear. However, while many economic models of financial markets have been developed to explain the behavior of prices -predictability, variability, and information content- far less attention has been devoted to explaining the behavior of trading volume. In this article, we hope to expand our understanding of trading volume by developing a new measure of herding behavior based on a cross sectional dispersion of volumes betas. We apply our measure to the Toronto stock exchange using monthly data from January 2000 to December 2002. Our findings show that the herd phenomenon consists of three essential components: stationary herding, intentional herding and the feedback herding.Keywords: Herding behavior, market return, trading volume.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2301669 Does the Adoption of IFRS Influence Earnings Management towards Small Positive Profits? Evidence from Emerging Markets
Authors: Sawcen Chebaane, Hakim Ben Othman
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This paper investigates the effect of International Financial Reporting Standards (IFRS) adoption on the frequency of earnings managements towards small positive profits. We focus on two emerging markets IFRS adopters: South Africa and Turkey. We tested our logistic regression using appropriate panelestimation techniques over a sample of 330 South African and 210 Turkish firm-year observations over the period 2002-2008. Our results document that mandatory adoption of IFRS is not associated with a reduction in earnings management towards small positive profits in emerging markets. These results contradict most of the previous findings of the studies conducted in developed countries. Based on the legal system factor, we compare the intensity of earnings management between a code law country (Turkey) and a common law country (South Africa) over the pre and post-adoption periods. Our findings show that the frequency of such earnings management practice increases significantly for the code law country.Keywords: Civil law, common law, emerging markets, Mandatory IFRS adoption, small positive profits.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3202668 Product Features Extraction from Opinions According to Time
Authors: Kamal Amarouche, Houda Benbrahim, Ismail Kassou
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Nowadays, e-commerce shopping websites have experienced noticeable growth. These websites have gained consumers’ trust. After purchasing a product, many consumers share comments where opinions are usually embedded about the given product. Research on the automatic management of opinions that gives suggestions to potential consumers and portrays an image of the product to manufactures has been growing recently. After launching the product in the market, the reviews generated around it do not usually contain helpful information or generic opinions about this product (e.g. telephone: great phone...); in the sense that the product is still in the launching phase in the market. Within time, the product becomes old. Therefore, consumers perceive the advantages/ disadvantages about each specific product feature. Therefore, they will generate comments that contain their sentiments about these features. In this paper, we present an unsupervised method to extract different product features hidden in the opinions which influence its purchase, and that combines Time Weighting (TW) which depends on the time opinions were expressed with Term Frequency-Inverse Document Frequency (TF-IDF). We conduct several experiments using two different datasets about cell phones and hotels. The results show the effectiveness of our automatic feature extraction, as well as its domain independent characteristic.
Keywords: Opinion mining, product feature extraction, sentiment analysis, SentiWordNet.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1300667 Ethnobotany and Distribution of Wild Edible Tubers in Pulau Redang and Nearby Islands of Terengganu, Malaysia
Authors: M. Nashriyah, M. Y. Nur Athiqah, H. Syahril Amin, N. Norhayati, A. W. Mohamad Azhar, M. Khairil
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An ethnobotanical study was conducted to document local knowledge and potentials of wild edible tubers that has been reported and sighted and to investigate and record their distribution in Pulau Redang and nearby islands of Terengganu, Malaysia. Information was gathered from 42 villagers by using semi-structured questionnaire. These respondents were selected randomly and no appointment was made prior to the visits. For distribution, the locations of wild edible tubers were recorded by using the Global Positioning System (GPS). The wild edible tubers recorded were ubi gadung, ubi toyo, ubi kasu, ubi jaga, ubi seratus and ubi kertas. Dioscorea or commonly known as yam is reported to be one of the major food sources worldwide. The majority of villagers used Dioscorea hispida Dennst. or ubi gadung in many ways in their life such as for food, medicinal purposes and fish poison. The villagers have identified this ubi gadung by looking at the morphological characteristics; that include leaf shape, stem and the color of the tuber-s flesh.Keywords: Ethnobotany, distribution, wild edible tubers, Dioscorea hispida Dennst., ubi gadung
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2957666 Variation in the Traditional Knowledge of Curcuma longa L. in North-Eastern Algeria
Authors: A. Bouzabata, A. Boukhari
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Curcuma longa L. (Zingiberaceae), commonly known as turmeric, has a long history of traditional uses for culinary purposes as a spice and a food colorant. The present study aimed to document the ethnobotanical knowledge about Curcuma longa, and to assess the variation in the herbalists’ experience in Northeastern Algeria. Data were collected using semi-structured questionnaires and direct interviews with 30 herbalists. Ethnobotanical indices, including the fidelity level (FL%), the relative frequency citation (RFC), and use value (UV) were determined by quantitative methods. Diversity in the level of knowledge was analyzed using univariate, non-parametric, and multivariate statistical methods. Three main categories of uses were recorded for C. longa: for food, for medicine, and for cosmetic purposes. As a medicine, turmeric was used for the treatment of gastrointestinal, dermatological, and hepatic diseases. Medicinal and food uses were correlated with both forms of preparation (rhizome and powder). The age group did not influence the use. Multivariate analyses showed a significant variation in traditional knowledge, associated with the use value, origin, quality, and efficacy of the drug. The findings suggested that the geographical origin of C. longa affected the use in Algeria.
Keywords: Curcuma longa, curcuma indices, ethnobotanical knowledge, variation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2597