Search results for: Age Group

Authors: Michelle D. Hand, Michelle L. Kaiser

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African refugees are among the fastest-growing populations in the United States and nearly half of these refugees come from Somalia, many of whom are Somali Bantus, the most marginalized group in Somali society. Yet limited research is available on Somali Bantu refugees. In this paper, Empowerment Theory is used to guide an in-depth exploration of the potential benefits of using community kitchen gardens to increase community food security among Somali Bantu refugees. In addition, recommendations for future research, policy and practice are offered following existing scholarly and grey source literature guidelines as informed by an Empowerment perspective to best meet the needs of this under-researched and underserved yet growing population.

Keywords: Community kitchen gardens, food insecurity, refugees, Somali Bantu.

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Authors: Mona Taheri

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The purpose of this research is to study the concepts of multiple Cartesian product, variety of multiple algebras and to present some examples. In the theory of multiple algebras, like other theories, deriving new things and concepts from the things and concepts available in the context is important. For example, the first were obtained from the quotient of a group modulo the equivalence relation defined by a subgroup of it. Gratzer showed that every multiple algebra can be obtained from the quotient of a universal algebra modulo a given equivalence relation. The purpose of this study is examination of multiple algebras and basic relations defined on them as well as introduction to some algebraic structures derived from multiple algebras. Among the structures obtained from multiple algebras, this article studies submultiple algebras, quotients of multiple algebras and the Cartesian product of multiple algebras.

Keywords: hypergroup, multiple algebras

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Authors: Dag A.H. Samuelsen, Olaf H. Graven

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Introducing Electromagnetic Interference and Electromagnetic Compatibility, or “The Art of Black Magic", for engineering students might be a terrifying experience both for students and tutors. Removing the obstacle of large, expensive facilities like a fully fitted EMC laboratory and hours of complex theory, this paper demonstrates a design of a laboratory setup for student exercises, giving students experience in the basics of EMC/EMI problems that may challenge the functionality and stability of embedded system designs. This is done using a simple laboratory installation and basic measurement equipment such as a medium cost digital storage oscilloscope, at the cost of not knowing the exact magnitude of the noise components, but rather if the noise is significant or not, as well as the source of the noise. A group of students have performed a trial exercise with good results and feedback.

Keywords: EMC, EMI, engineering project, student laboratory.

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Authors: Majlinda Fetaji, Alajdin Abazi, Zamir Dika, Bekim Fetaji

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The assessment of the efficacy of devised Mobile- Assisted Instructional Modes in Mobile Learning was the focus of this research. The study adopted pre-test, post-test, control group quasi-experimental design. Research instruments were developed, validated and used for collecting data. Findings revealed that the students exposed to Mobile Task Based Learning Mode (MTBLM) in using Mobile-Assisted Instruction (MAI) performed significantly better. The implication of these findings is that, the Audio tutorial and Practice Mode (ATPM) (Stimulus instruments) of MAI had been found better over the other modes used in the study.

Keywords: Mobile-Assisted instructions, Mobile learning, learning instructions, task based learning.

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Authors: Yvonne T. Haigh

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Public sector corruption has long-term and damaging effects that are deep and broad. Addressing corruption relies on understanding the drivers that precipitate acts of corruption and developing educational programs that target areas of vulnerability. This paper provides an innovative approach to explore the nature of corruption by drawing on the perceptions and ideas of a group of public servants who have been part of a corruption investigation. The paper examines these reflections through the ideas of Pierre Bourdieu and Alfred Schutz to point to some of the steps that can lead to corrupt activity. The paper demonstrates that phenomenological inquiry is useful in the exploration of corruption and, as a theoretical framework, it highlights that corruption emerges through a combination of conflict, doubt and uncertainty. The paper calls for anti-corruption education programs to be attentive to way in which these conditions can influence the steps into corruption.

Keywords: Phenomenology, choice, conflict, corruption.

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Authors: Alba Barbarà Molinero, Rosalía Cascón Pereira

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We assert here that there might be some factors that influence professional identity construction at the university/higher education stage. In accord, we propose a conceptual framework of intervening factors in professional identity construction at university from a literature review and preliminary data from a qualitative pilot study using focus groups. This model identifies several factors that might influence university students- professional identity construction and group them into categories. In turn, we describe how these factors might contribute in strengthening or weakening their professional identity. Finally, we discuss the implications of strengthening students- PI for the university, individuals and organizations and we provide a roadmap for future empirical work in this area.

Keywords: Professional Identity, Higher education, influencing factors.

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Authors: D. Vlachopoulos, G. Tsokkas

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Although it is not intended to identify distance education students as a homogeneous group, recent research has demonstrated that there are some demographic and personality common traits among most of them that provide the basis for the description of a typical distance learning student. The purpose of this paper is to describe these common traits and to facilitate their learning journey within a distance education program. The described research is an initiative of the Distance Education Unit at the European University Cyprus (Laureate International Universities) in the context of its action for the improvement of the students’ performance.

Keywords: Distance education students, successful student performance, European University Cyprus, common traits.

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Authors: S. M. Munde, N. R. Hazari, A. P. Thorat, S. B. Gaikwad, V. S. Hatolkar

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This study was conducted to examine the possible role of serum Gamma-glutamyltransferase (GGT) and Lactate dehydrogenase (LDH) in the prediction of severity of preeclampsia. The study group comprised of 40 preeclamptic cases (22 with mild and 18 with severe) and 40 healthy normotensive pregnant controls. Serum samples of all the cases were assayed for GGT and LDH. Demographic, hemodynamic and laboratory data as well as serum GGT and LDH levels were compared among the three groups.

The results indicated that severe preeclamptic cases had significantly increased levels of serum GGT and LDH. The symptoms in severe preeclamptic women were significantly increased in patients with GGT > 70 IU/L and LDH >800 IU/L. Elevated levels of serum GGT and LDH can be used as biochemical markers which reflects the severity of preeclampsia and useful for the management of preeclampsia to decrease maternal and fetal morbidity and mortality.

Keywords: Severe Preeclampsia, GGT, LDH.

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Authors: Sivamurugan Pandian

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In the 13th Malaysia’s General Elections held in 2013, it was observed that large numbers of urban constituencies saw strongly decisive young voters (between 21-39 age group) determine the outcome in their favour. Also, the Elections Commission had approximated that 70% of some 4.2 million unregistered voters at the time were citizens aged between 21 and 40 years old. If they are not already considered an important form of political leverage, 450,000 young Malaysians turn 21 years old each year. Further compounding this fact were the 2.4 million new voters registered in 2012, which at the time constituted almost 30% of the entire voting population. This article discusses the importance of issues for the youth, with reference to the university students in Malaysia in their decision making on polling day.

Keywords: Malaysia, Youth, Issues, Voting Patterns, Elections.

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Authors: Fonseca Jully, Chia Maribel, Rodríguez Ilba

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This paper is a qualitative research report. A group of students form a public university in a small town in Colombia participated in this study which aimed at describing to what extend the use of social ads, published on the internet, helped to develop their critical thinking skills. Students’ productions, field notes, video recordings and direct observation were the instruments and techniques used by the researches in order to gather the data which was analyzed under the principles of grounded theory and triangulation. The implementation of social ads into the classroom evidenced a noticeable improvement in students’ ability to interpret and argue social issues, as well as, their self-improvement in oral and written production in English, as a foreign language.

Keywords: Ads, critical argumentation, critical thinking, social issues.

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Authors: S. B. Alavi, G. Cerri, L. Chennaoui, A. Giovannelli, S. Mazzoni

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Power Regeneration in Refrigeration Plant concept has been analyzed and has been shown to be capable of saving about 25% power in Cryogenic Plants with the Power Regeneration System (PRS) running under nominal conditions. The innovative component Compressor Expander Group (CEG) based on turbomachinery has been designed and built modifying CETT compressor and expander, both selected for optimum plant performance. Experiments have shown the good response of the turbomachines to run with R404a as working fluid. Power saving up to 12% under PRS derated conditions (50% loading) has been demonstrated. Such experiments allowed predicting a power saving up to 25% under CEG full load.

Keywords: Compressor, Expander, Power Saving, Refrigeration Plant, Turbine, Turbomachinery Selection, Vapor Pressure Booster.

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Authors: M.Sushanth Babu, P.Krishna, U.Venu, M.Ranjith

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In this paper, we evaluate the choice of suitable quantization characteristics for both the decoder messages and the received samples in Low Density Parity Check (LDPC) coded systems using M-QAM (Quadrature Amplitude Modulation) schemes. The analysis involves the demapper block that provides initial likelihood values for the decoder, by relating its quantization strategy of the decoder. A mapping strategy refers to the grouping of bits within a codeword, where each m-bit group is used to select a 2m-ary signal in accordance with the signal labels. Further we evaluate the system with mapping strategies like Consecutive-Bit (CB) and Bit-Reliability (BR). A new demapper version, based on approximate expressions, is also presented to yield a low complexity hardware implementation.

Keywords: Low Density parity Check, Mapping, Demapping, Quantization, Quadrature Amplitude Modulation

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Authors: Tingan Tang, Kimmo Karhu, Matti Hamalainen

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Although in sustainable development field, innovative solutions have been sought worldwide by environmental groups, academia, governments and companies for many years, recently, citizens and communities have emerged as a new group and taken more and more active role in this field. Many scholars call for more research on the role of community and community innovation in sustainable development. This paper is to respond to the calls. In this paper, we first summarize a comprehensive set of innovation principles. Then, we do a qualitative cross case study by comparing three community innovation cases in three different areas of sustainable development according to the innovation principles. Finally, we summarize the case comparison and discuss the implications to sustainable development. A unified role model and innovation distribution map of community innovation are developed to better understand community innovation in sustainable development..

Keywords: Community innovation, grassroots innovation, sustainable development, sustainability.

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Authors: Khaled Harrar, Rachid Jennane

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The purpose of this study is the discrimination of 28 postmenopausal with osteoporotic femoral fractures from an agematched control group of 28 women using texture analysis based on fractals. Two pre-processing approaches are applied on radiographic images; these techniques are compared to highlight the choice of the pre-processing method. Furthermore, the values of the fractal dimension are compared to those of the fractal signature in terms of the classification of the two populations. In a second analysis, the BMD measure at proximal femur was compared to the fractal analysis, the latter, which is a non-invasive technique, allowed a better discrimination; the results confirm that the fractal analysis of texture on calcaneus radiographs is able to discriminate osteoporotic patients with femoral fracture from controls. This discrimination was efficient compared to that obtained by BMD alone. It was also present in comparing subgroups with overlapping values of BMD.

Keywords: Osteoporosis, fractal dimension, fractal signature, bone mineral density.

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Authors: T. Cholastova, D. Knotova

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Utilization of diverse germplasm is needed to enhance the genetic diversity of cultivars. The objective of this study was to evaluate the genetic relationships of 98 alfalfa germplasm accessions using morphological traits and SSR markers. From the 98 tested populations, 81 were locals originating in Europe, 17 were introduced from USA, Australia, New Zealand and Canada. Three primers generated 67 polymorphic bands. The average polymorphic information content (PIC) was very high (> 0.90) over all three used primer combinations. Cluster analysis using Unweighted Pair Group Method with Arithmetic Means (UPGMA) and Jaccard´s coefficient grouped the accessions into 2 major clusters with 4 sub-clusters with no correlation between genetic and morphological diversity. The SSR analysis clearly indicated that even with three polymorphic primers, reliable estimation of genetic diversity could be obtained.

Keywords: genetic diversity, Medicago sativa L., morphological traits, SSR markers

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Authors: Mustafa M. Donma, Orkide Donma

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The impact of metabolic syndrome (MetS) on cognition and functions of the brain is being investigated. Iron deficiency and deficiencies of B9 (folate) as well as B12 (cobalamin) vitamins are best-known nutritional anemias. They are associated with cognitive disorders and learning difficulties. The antidepressant effects of vitamin D are known and the deficiency state affects mental functions negatively. The aim of this study is to investigate possible correlations of MetS with serum brain-derived neurotrophic factor (BDNF), iron, folate, cobalamin and vitamin D in pediatric patients. 30 children, whose age- and sex-dependent body mass index (BMI) percentiles vary between 85 and 15, 60 morbid obese children with above 99^th percentiles constituted the study population. Anthropometric measurements were taken. BMI values were calculated. Age- and sex-dependent BMI percentile values were obtained using the appropriate tables prepared by the World Health Organization (WHO). Obesity classification was performed according to WHO criteria. Those with MetS were evaluated according to MetS criteria. Serum BDNF was determined by enzyme-linked immunosorbent assay. Serum folate was analyzed by an immunoassay analyzer. Serum cobalamin concentrations were measured using electrochemiluminescence immunoassay. Vitamin D status was determined by the measurement of 25-hydroxycholecalciferol [25-hydroxy vitamin D3, 25(OH)D] using high performance liquid chromatography. Statistical evaluations were performed using SPSS for Windows, version 16. The p values less than 0.05 were accepted as statistically significant. Although statistically insignificant, lower folate and cobalamin values were found in MO children compared to those observed for children with normal BMI. For iron and BDNF values, no alterations were detected among the groups. Significantly decreased vitamin D concentrations were noted in MO children with MetS in comparison with those in children with normal BMI (p ≤ 0.05). The positive correlation observed between iron and BDNF in normal-BMI group was not found in two MO groups. In THE MetS group, the partial correlation among iron, BDNF, folate, cobalamin, vitamin D controlling for waist circumference and BMI was r = -0.501; p ≤ 0.05. None was calculated in MO and normal BMI groups. In conclusion, vitamin D should also be considered during the assessment of pediatric MetS. Waist circumference and BMI should collectively be evaluated during the evaluation of MetS in children. Within this context, BDNF appears to be a key biochemical parameter during the examination of obesity degree in terms of mental functions, cognition and learning capacity. The association observed between iron and BDNF in children with normal BMI was not detected in MO groups possibly due to development of inflammation and other obesity-related pathologies. It was suggested that this finding may contribute to mental function impairments commonly observed among obese children.

Keywords: Brain-derived neurotrophic factor, iron, Vitamin B9, Vitamin B12, Vitamin D.

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Authors: L. Horňák

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The aim of the paper is to analyze a longstanding problem in Slovakia – the effective education of Roma students coming from socially disadvantaged backgrounds. Although it is a relatively small country, there are over 630 communities in the Slovak Republic. The efficiency of the projects was verified by interviews with participants; questionnaires; and direct observations. Evaluation reports which summarized and evaluated the outcomes of the projects only confirmed their success. Slovakia realizes that appropriate social inclusion of marginalized citizens coming from the Roma ethnic group can only be achieved through education based on equality of all students and acceptance of diversity.

Keywords: Inclusive education, marginalized communities, Roma student, equality in education, socially disadvantaged backgrounds, social inclusion.

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Authors: Vanessa Matias Leite, Jandira Guenka Palma, Flávio Henrique de Oliveira

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This paper presents a model-oriented development approach to software development in the Model-View-Controller (MVC) architectural standard. This approach aims to expose a process of extractions of information from the models, in which through rules and syntax defined in this work, assists in the design of the initial model and its future conversions. The proposed paper presents a syntax based on the natural language, according to the rules agreed in the classic grammar of the Portuguese language, added to the rules of conversions generating models that follow the norms of the Object Management Group (OMG) and the Meta-Object Facility MOF.

Keywords: Model driven architecture, model-view-controller, bnf syntax, model, transformation, UML.

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Authors: Jirarat Teeravaraprug, Usawadee Inklay

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This paper gave an attempt in prioritizing information  technologies that organizations should give concentration. The case  study was organizations in the automotive assembly industry in  Thailand. Data were first collected to gather all information  technologies known and used in the automotive assembly industry in  Thailand. Five experts from the industries were surveyed based on  the concept of fuzzy DEMATEL. The information technologies were  categorized into six groups, which were communication, transaction,  planning, organization management, warehouse management, and  transportation. The cause groups of information technologies for each  group were analyzed and presented. Moreover, the relationship  between the used and the significant information technologies was  given. Discussions based on the used information technologies and  the research results are given.

 

Keywords: Information technology, automotive assembly industry, fuzzy DEMATEL.

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Authors: M. Aslan, A. Karaaslan, S. Selcuk

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The research was conducted in order to determine the organizational socialization levels of nurses working in hospitals in the form of a descriptive study. The research population was composed of nurses employed in public and private sector hospitals in the province of Konya with 0-3 years of professional experience in the hospitals (N=1200); and the sample was composed of 495 nurses that accepted to take part in the study voluntarily. Statistical evaluation of data was conducted in SPSS.16 software. The results of the study revealed that the total score taken by nurses at the organizational socialization scale was 262.95; and this was close to the maximum score. Particularly the departmental socialization sub-dimension proved to be higher in comparison to the other two dimensions (organization socialization and task socialization). Statistically meaningful differences were found in the levels of organization socialization in relation to the status of organizational orientation training, level of education and age group.

Keywords: Nurses, Newcomers, Organizational Socialization.

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Authors: Jihyun Park

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This research suggests that meaning in life or Ikigai can be associated with better academic performances in Japanese college students. To measure meaning in life in Japanese college students, the Ikigai questionnaire and the Meaning in Life Questionnaire (MLQ) are both used, and the survey was collected using Microsoft Teams Forms for a total of 80 Japanese college students. The data revealed that students who have a higher than a 3.0 grade point average (GPA) showed the highest score in both the Ikigai and MLQ. The participants with between a 2.0 and a 3.0 GPA reported lower scores in both MLQ and Ikigai than the previous participants. The group of students who have lower than a 2.0 GPA had the lowest scores for MLQ and Ikigai. This result can indicate that implementing meaning in life or Ikigai to early college students can bring about better academic performance, which also can improve students’ college life better as well.

Keywords: College students’ academic performance, Ikigai, meaning in life, purpose of life.

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Authors: Mohd Safee M. K., Wan Abas W. A. B, Ibrahim F., Abu Osman N. A., Abdul Malik N. A.

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This paper investigates the activity of the rectus femoris (RF) and biceps femoris (BF) in healthy subjects during salat (prostration) and specific exercise (squat exercise) using electromyography (EMG). A group of undergraduates aged between 19 to 25 years voluntarily participated in this study. The myoelectric activity of the muscles were recorded and analyzed. The finding indicated that there were contractions of the muscles during the salat and exercise with almost same EMG’s level. From the result, Wilcoxon’s Rank Sum test showed significant difference between prostration and squat exercise (p<0.05) but the differences was very small; RF (8.63%MVC) and BF (11.43%MVC). Therefore, salat may be useful in strengthening exercise and also in rehabilitation programs for lower limb activities. This pilot study conducted initial research into the biomechanical responses of human muscles in various positions of salat.

Keywords: Electromyography, exercise, muscle, salat.

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Authors: Ahmet Tekcan, Arzu Özkoç

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Let D = 1 be a positive non-square integer and let δ = √D or 1+√D 2 be a real quadratic irrational with trace t =δ + δ and norm n = δδ. Let γ = P+δ Q be a quadratic irrational for positive integers P and Q. Given a quadratic irrational γ, there exist a quadratic ideal Iγ = [Q, δ + P] and an indefinite quadratic form Fγ(x, y) = Q(x−γy)(x−γy) of discriminant Δ = t 2−4n. In the first section, we give some preliminaries form binary quadratic forms, quadratic irrationals and quadratic ideals. In the second section, we obtain some results on γ, Iγ and Fγ for some specific values of Q and P.

Keywords: Quadratic irrationals, quadratic ideals, indefinite quadratic forms, extended modular group.

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Authors: Karel Dvořák, Karel Kulísek, Radek Magrla

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The reduction of greenhouse gases emissions is highly discussed ecological theme at present. In addition to power industry also main production sectors of binders, i.e. cement, air and hydraulic lime are very sensitive to these questions. One of the possibilities how CO2 emissions can be reduced directly at clinker burnout is represented by partial substitution of lime with a material containing limy ions at absence of carbonate group. Fluidised fly ash is one of such potential raw materials where CaO can be found free and also bound in anhydrite, CaSO4. At application of FBC (fluidized bed combustion) fly ash with approximate 20% CaO content and its dosing ratio to high percent lime 1:2, corresponding stechiometrically to the preparation of raw material powder, approximately 0,37 t CO2 per 1 ton of one-component cement would be released at clinker burnout compared to 0,46 t CO2 when orthodox raw materials are used. The reduction of CO2 emissions thus could reach even 20%.

Keywords: FBC ash, cement, hydraulic binders.

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Authors: Ashok V. Borhade, Sanjay G. Wakchaure

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Pure phase gallosilicate nitrite sodalite has been synthesized in a single step by low temperature (373 oK) hydrothermal technique. The product obtained was characterized using a combination of techniques including X-ray powder diffraction, IR, Raman spectroscopy, SEM, MAS NMR spectroscopy as well as thermogravimetry. Sodalite with an ideal composition was obtained after synthesis at 3730K and seven days duration using alkaline medium. The structural features of the Na8[GaSiO4]6(NO2)2 sodalite were investigated by IR, MAS NMR spectroscopy of 29Si and 23Na nuclei and by Reitveld refinement of X-ray powder diffraction data. The crystal structure of this sodalite has been refined in the space group P 4 3n; with a cell parameter 8.98386Å, V= 726.9 Å, (Rwp= 0.077 and Rp=0.0537) and Si-O-Ga angle is found to be 132.920 . MAS NMR study confirms complete ordering of Si and Ga in the gallosilicate framework. The surface area of single entity with stoichiometry Na8[GaSiO4]6(NO2)2 was found to be 8.083 x10-15 cm2/g.

Keywords: Gallosilicate, hydrothermal, nitrite, Reitveldrefinement.

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Authors: Nebu Tom John, N. Dhinakaran

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Multiparty voice over IP (MVoIP) systems allows a group of people to freely communicate each other via the internet, which have many applications such as online gaming, teleconferencing, online stock trading etc. Peertalk is a peer to peer multiparty voice over IP system (MVoIP) which is more feasible than existing approaches such as p2p overlay multicast and coupled distributed processing. Since the stream mixing and distribution are done by the peers, it is vulnerable to major security threats like nodes misbehavior, eavesdropping, Sybil attacks, Denial of Service (DoS), call tampering, Man in the Middle attacks etc. To thwart the security threats, a security framework called PEERTS (PEEred Reputed Trustworthy System for peertalk) is implemented so that efficient and secure communication can be carried out between peers.

Keywords: Key management system, peer-to-peer voice streaming, reputed trust management system, voice-over-IP.

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Authors: Melani Arnaldi, Suzy Yusna Dewi

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School brawls have taken casualties to the life of students in Jakarta. In the last time, school brawl studies investigate the cause with groups approach such as cognitive dissonance that provocation and resentment among student in the schools. This research focus on individual factors as the cause of school brawls, where the characteristics of children with ADHD, lack of self-control regulation, and level of depression. The results show that in fact the lower influence of individual factor to be come conduct disorder. The meaning students have good self-regulation control, insignificant characteristics of children with ADHD, and moderate of depression level. Concluded group factor more significant than individual factor to caused school brawl.

Keywords: ADHD, depression, school brawl, self-regulation control.

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Authors: Nugzar Todua

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The paper studies the role of food labeling in order to promote healthy eating issue in Georgia. The main focus of the research is directed to consumer attitudes regarding food labeling. The methodology of the paper is based on the focus group work, as well as online and face to face surveys. The data analysis has been provided through ANOVA. The study proves that the impact of variables such as the interest, awareness, reliability, assurance and satisfaction of consumers' on buying decision, is statistically important. The study reveals that consumers’ perception regarding to food labeling is positive, but their level of knowledge and ability is rather low. It is urgent to strengthen marketing promotions strategies in the process of implementations of food security policy in Georgia.

Keywords: Food labeling, buying decision, Georgian consumers, marketing research.

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Authors: Weena Eiamprapai

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The growth of Thai society in western style in the middle of Rattanakosin period can be defined as modernization /civilization. These terms had an influence on the development of the country in the reign of King Rama V owing to the governance reform, and cultures influenced by the West. Those were passed on until the reign of King Rama VI. The preference was not only for the renovation of architecture and arts based on Thai customs reflecting the prosperity and beauty of handicrafts but also for the acceptance of westernization. The remain of this acceptance includes the concept of such value as gentlemanly behavior like that in Victorian Era of the United Kingdom, and the support of women’s status. Moreover, the wide spread of modernization leads to the movement to change the country’s governance system from absolute monarchy to democracy by a group of people called Rattanakosin Era (R.E.) 130 party.

Keywords: Art and culture, development period, modernization, King Rama VI.

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Authors: Maria Damian, Carmen G. Bonaci, Jiří Strouhal, Razvan V. Mustata, Dumitru Matis, Jiřina Bokšová

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In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought

Keywords: Consolidated financial statements, control, IFRS 10, financial crisis.

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