Search results for: international students
814 Current Situation and Possible Solutions of Acid Rain in South Korea
Authors: Dhongkyu Yoon
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Environmental statistics reveals that the pollution of acid rain in South Korea is a serious issue. Yet the awareness of people is low. Even after a gradual decrease of pollutant emission in Korea, the acidity has not been reduced. There no boundaries in the atmosphere are set and the influence of the neighboring countries such as China is apparent. Governmental efforts among China, Japan and Korea have been made on this issue. However, not much progress has been observed. Along with the governmental activities, therefore, an active monitoring of the pollution among the countries and the promotion of environmental awareness at the civil level including especially the middle and high schools are highly recommended. It will be this young generation who will face damaged country as inheritance not the current generation.Keywords: acid rain, international collaboration, pollution, South Korea
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6451813 Activity-Based Costing in the Hospitality Industry: A Case Study in a Hotel
Authors: Bita Mashayekhi, Mohammad Ara
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The purpose of this study is to provide some empirical evidence about implementing Activity-Based Costing (ABC) in the hospitality industry in Iran. For this purpose, we consider the Tabriz International Hotel as our sample hotel and then gather the relevant data from its cost accounting system in 2012. Then, we use ABC as our costing method and compare the cost of each service unit with that cost which had been extracted for the traditional costing method. The results show a different cost per unit for two methods. Also, because of its more precise and detailed provided information, an ABC system facilitates the decision-making process for managers on decisions related to profitability analysis, budgeting, pricing, and so on.
Keywords: Activity-based costing, activity, cost driver, hospitality industry.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5240812 Artificial Neural Network based Web Application Firewall for SQL Injection
Authors: Asaad Moosa
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In recent years with the rapid development of Internet and the Web, more and more web applications have been deployed in many fields and organizations such as finance, military, and government. Together with that, hackers have found more subtle ways to attack web applications. According to international statistics, SQL Injection is one of the most popular vulnerabilities of web applications. The consequences of this type of attacks are quite dangerous, such as sensitive information could be stolen or authentication systems might be by-passed. To mitigate the situation, several techniques have been adopted. In this research, a security solution is proposed using Artificial Neural Network to protect web applications against this type of attacks. The solution has been experimented on sample datasets and has given promising result. The solution has also been developed in a prototypic web application firewall called ANNbWAF.
Keywords: Artificial Neural Networks ANN, SQL Injection, Web Application Firewall WAF, Web Application Scanner WAS.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5669811 Choice of Exchange Rate Regimes: Case of Ex-Yugoslavia Countries
Authors: Ivan Lovrinović, Gordana Kordić, Martina Nakić
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There are little subjects in macroeconomics that are so widely discussed, but at the same time controversial and without a clear solution such as the choice of exchange rate regime. National authorities need to take into consideration numerous fundamentals, trying to fulfil goals of economic growth, low and stable inflation and international stability. This paper focuses on the countries of ex- Yugoslavia and their exchange rate history as independent states. We follow the development of the regimes in 6 countries during the transition through the financial crisis of the second part of the 2000s to the prospects of their final goal: full membership in the European Union. Main question is to what extent has the exchange regime contributed to their economic success, considering other objective factors.Keywords: European Union, exchange rate regime, ex- Yugoslavia countries
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1954810 Simulation of Surge Protection for a Direct Current Circuit
Authors: Pedro Luis Ferrer Penalver, Edmundo da Silva Braga
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In this paper, the performance of a simple surge protection for a direct current circuit was simulated. The protection circuit was developed from modified electric macro models of a gas discharge tube and a transient voltage suppressor diode. Moreover, a combination wave generator circuit was used as source of energy surges. The simulations showed that the circuit presented ensures immunity corresponding with test level IV of the IEC 61000-4-5:2014 international standard. The developed circuit can be modified to meet the requirements of any other equipment to be protected. Similarly, the parameters of the combination wave generator can be changed to provide different surge amplitudes.Keywords: Combination wave generator, IEC 61000-4-5, Pspice simulation, surge protection.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3319809 A Review on the Outlook of the Circular Economy in the Automotive Industry
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The relationship of the automotive industry with raw material supply is a major challenge and presents obstacles. Automobiles are ones of the most complex products using a large variety of materials. Safety, eco-friendliness and comfort requirements, physical, chemical and economic limitations set the framework in which this industry continuously optimizes the efficient and responsible use of resources. The concept of circular economy covers the issues of waste generation, resource scarcity and economic advantages. However, circularity is already known for the automobile industry – several efforts are done to foster material reuse, product remanufacturing and recycling. The aim of this study is to give an overview on how the producers comply with the growing demands on one hand, and gain efficiency and increase profitability on the other hand from circular economy.
Keywords: Automotive industry, circular economy, international requirements, natural resources.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3991808 Entrepreneurship, Innovation, Incubator and Economic Development: A Case Study
Authors: Hanadi Mubarak AL-Mubaraki, Aruna, M., Michael Busler
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The objective of this paper is twofold: (1) discuss and analyze the successful case studies worldwide, and (2) identify the similarities and differences of case studies worldwide. Design methodology/approach: The nature of this research is mainly method qualitative (multi-case studies, literature review). This investigation uses ten case studies, and the data was mainly collected and organizational documents from the international countries. Finding: The finding of this research can help incubator manager, policy maker and government parties for successful implementation. Originality/value: This paper contributes to the current literate review on the best practices worldwide. Additionally, it presents future perspective for academicians and practitioners.Keywords: Incubators, Economic Development, Entrepreneurship, Innovation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4018807 Design and Implementation of Embedded FM Transmission Control SW for Low Power Battery System
Authors: Young-Su Ryu, Kyung-Won Park, Jae-Hoon Song, Ki-Won Kwon
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In this paper, an embedded frequency modulation (FM) transmission control software (SW) for a low power battery system is designed and implemented. The simultaneous translation systems for various languages are needed as so many international conferences and festivals are held in world wide. Especially in portable transmitting and receiving systems, the ability of long operation life is used for a measure of value. This paper proposes an embedded FM transmission control SW for low power battery system and shows the results of the SW implemented on a portable FM transmission system.Keywords: FM transmission, simultaneous translation system, portable transmitting and receiving systems, low power embedded control SW.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1002806 Assessment of Climate Policy and Sustainability in Hungary
Authors: M. Csete, G. Szendrö
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The last Assessment Report of the Intergovernmental Panel on Climate Change, stating that the greatest risk in climate change affects sustainability is now widely known and accepted. However, it has not provoked substantial reaction and attention in Hungary, while international and national efforts have also not achieved expected results so far. Still, there are numerous examples on different levels (national, regional, local, household) making considerable progress in limiting their own emissions and making steps toward mitigation of and adaptation to climate change. The local level is exceptionally important in sustainability adaptation, as local communities are often able to adapt more flexibly to changes in the natural environment.The aim of this paper is to attempt a review of the national climate policy and the local climate change strategies in Hungary considering sustainable development.Keywords: adaptation, climate policy, mitigation, localsustainability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1437805 Emerging Technology for 6G Networks
Authors: Yaseein S. Hussein, Victor P. Gil Jiménez, Abdulmajeed Al-Jumaily
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Due to the rapid advancement of technology, there is an increasing demand for wireless connections that are both fast and reliable, with minimal latency. New wireless communication standards are developed every decade, and 2030 is expected to see the introduction of 6G. The primary objectives of 6G network and terminal designs are focused on sustainability and environmental friendliness. The International Telecommunication Union-Recommendation division (ITU-R) has established the minimum requirements for 6G, with peak and user data rates of 1 Tbps and 10-100 Gbps, respectively. In this context, Light Fidelity (Li-Fi) technology is the most promising candidate to meet these requirements. This article will explore the various advantages, features, and potential applications of Li-Fi technology, and compare it with 5G networking, to showcase its potential impact among other emerging technologies that aim to enable 6G networks.
Keywords: 6G Networks, artificial intelligence, AI, Li-Fi technology, terahertz communication, visible light communication.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 213804 Sri Lanka – Middle East Labour Migration Corridor: Trends, Patterns and Structural Changes
Authors: Dinesha Siriwardhane, Indralal De Silva, Sampath Amaratunge
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Objective of this study is to explore the recent trends, patterns and the structural changes in the labour migration from Sri Lanka to Middle East countries and to discuss the possible impacts of those changes on the remittance flow. Study uses secondary data published by Sri Lanka Bureau of Foreign Employment and Central Bank. Thematic analysis of the secondary data revealed that the migration for labour has increased rapidly during past decades. Parallel with that the gender and the skill composition of the migration flow has been changing. Similarly, the destinations for male migration have changed over the period. These show positive implications on the international remittance receipts to the country.
Keywords: Labour migration, Remittances, Middle East, Sri Lanka.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2804803 An E-Coaching Methodology for Higher Education in Saudi Arabia
Authors: Essam Almuhsin, Ben Soh, Alice Li, Azmat Ullah
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It is widely accepted that university students must acquire new knowledge, skills, awareness, and understanding to increase opportunities for professional and personal growth. The study reveals a significant increase in users engaging in e-coaching activities and a growing need for it during the COVID-19 pandemic. The paper proposes an e-coaching methodology for higher education in Saudi Arabia to address the need for effective coaching in the current online learning environment.
Keywords: Role of e-coaching, e-coaching in higher education, Saudi higher education environment, e-coaching methodology, importance of e-coaching.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 347802 Japanese English in Travel Brochures
Authors: Premvadee Na Nakornpanom
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This study investigates the role and impact of English loan words on Japanese language in travel brochures. The issues arising from a potential switch to English as a tool to absorb the West’s advanced knowledge and technology in the modernization of Japan to a means of linking Japan with the rest of the world and enhancing the country’s international presence. Sociolinguistic contexts was used to analyze data collected from the Nippon Travel agency "HIS"’s brochures in Thailand, revealing that English plays the most important role as lexical gap fillers and special effect givers. An increasing mixer of English to Japanese affects how English is misused, the way the Japanese see the world and the present generation’s communication gap.
Keywords: English, Japanese, loan words, travel brochure.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2185801 Analyzing and Comparing the Architectural Specifications and the Urban Role of Scientific– Technological Parks in Iran and the World
Authors: Shahryar Shaghaghi G., Mojtaba H. Ghoshouni, Bahareh S. Ghabel
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The issue of scientific – technological parks has been proposed in several countries of the world especially in western countries since a few decades ago and its efficiency is under examination. In our county Iran, some scientific – technological parks have been established or are being established. This design would evaluate the urban role and method of architecture of these parks in order to criticize its efficiency and offer some suggestions, as much as possible to improve its building methods in Iran. The main problem of this design is that how much these parks in Iran do meet the international measurements. So for this reason, one scientific park in Iran and one from western countries would be studied and compared with each other.Keywords: Applicability, Architectural pattern, Scientific _technological park , Urban role
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1217800 Finite Element Method Analysis of Occluded-Ear Simulator and Natural Human Ear Canal
Authors: M. Sasajima, T. Yamaguchi, Y. Hu, Y. Koike
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In this paper, we discuss the propagation of sound in the narrow pathways of an occluded-ear simulator typically used for the measurement of insert-type earphones. The simulator has a standardized frequency response conforming to the international standard (IEC60318-4). In narrow pathways, the speed and phase of sound waves are modified by viscous air damping. In our previous paper, we proposed a new finite element method (FEM) to consider the effects of air viscosity in this type of audio equipment. In this study, we will compare the results from the ear simulator FEM model, and those from a three dimensional human ear canal FEM model made from computed tomography images, with the measured frequency response data from the ear canals of 18 people.
Keywords: Ear simulator, FEM, viscosity, human ear canal.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1128799 Political Finance in Africa: Ethiopia as a Case Study
Authors: Wondwosen Teshome B.
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Since 1991 Ethiopia has officially adopted multi-party democracy. At present, there are 89 registered political parties in the country. Though political parties play an important role in the functioning of a democratic government, how to fund them is an issue of major concern. Political parties and individual candidates running for political office have to raise funds for election campaigns, and to survive as political candidates. The aim of this paper is to examine party funding problems in Africa by taking the case of Ethiopia as an example. The paper also evaluates the motives of local and international donors in giving financial and material support to political parties in emerging democracies and assesses the merits and de-merits of their donations.
Keywords: Africa, State funding, Ethiopia, Political finance, Political party, Western donors.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2146798 Determining the Direction of Causality between Creating Innovation and Technology Market
Authors: Liubov Evstigneeva
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In this paper an attempt is made to establish causal nexuses between innovation and international trade in Russia. The topicality of this issue is determined by the necessity of choosing policy instruments for economic modernization and transition to innovative development. The vector auto regression (VAR) model and Granger test are applied for the Russian monthly data from 2005 until the second quartile of 2015. Both lagged import and export at the national level cause innovation, the latter starts to stimulate foreign trade since it is a remote lag. In comparison to aggregate data, the results by patent’s categories are more diverse. Importing technologies from foreign countries stimulates patent activity, while innovations created in Russia are only Granger causality for import to Commonwealth of Independent States.
Keywords: Export, import, innovation, patents.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1196797 Towards Sustainable Urban Planning In Times of Climate Change
Authors: Rosalba D'onofrio
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It is not easy to imagine how the existing city can be converted to the principles of sustainability, however, the need for innovation, requires a pioneering phase which must address the main problems of rehabilitation of the operating models of the city. Today, however, there is a growing awareness that the identification and implementation of policies and measures to promote the adaptation, resilience and reversibility of the city, require the contribution of our discipline. This breakthrough is present in some recent international experiences of Climate Plans, in which the envisaged measures are closely interwoven with those of urban planning. These experiences, provide some answers principle questions, such as: how the strategies to combat climate can be integrated in the instruments of the local government; what new and specific analysis must be introduced in urban planning in order to understand the issues of urban sustainability, and how the project compares with different spatial scales.Keywords: Climate change, urban sustainability, urban planning
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1557796 Performance of a Power Generator System Using Crude Plant Oil Blend with Diesel Fuel
Authors: Tsair-Wang Chung, Kuan-Ting Liu, Mai-Tzu Chen
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Under the variation of crude oil price and the impact of greenhouse effect, it is urgent to find a potential alternative fuel. Among these alternative fuels, non edible plant oils are the most potential ones, because they don-t have the problem of food and cropland competitions. Among the non-edible plant oils, Jatropha oil is the most potential one. Jatropha oil is non-eatable oil and has good oil quality and low temperature performance. It has potential to become one of the most competitive biomass crude oils. The crude plant oil will be blended with diesel fuel to be tested in a power generator. The international collaboration between Taiwan and Indonesia on the production of Jatropha in Indonesia will also be presented in this study.Keywords: Jatropha, plant oil, oil blend, diesel, power generator.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2735795 A Case Study on How Outreach Programmes Form and Develop the Biomedical Engineering Community in Hong Kong
Authors: Sum Lau, Wing Chung Cleo Lau, Wing Yan Chu, Long Ching Ip, Wan Yin Lo, Jo Long Sam Yau, Ka Ho Hui, Sze Yi Mak
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Biomedical engineering (BME) is an interdisciplinary subject where knowledge about biology and medicine is applied to novel applications, solving clinical problems. This subject is crucial for cities such as Hong Kong where the burden on the medical system is rising due to reasons like ageing population. Hong Kong, who is actively boosting technological advancements in recent years, sets BME, or biotechnology as a major category, as reflected in the 2018-19 Budget where biotechnology was one of the four pillars for development. Over the years, while resources in terms of money and space have been provided, there has been a lack of talents, expressed by both the academia and industry. While exogenous factors, such as COVID-19, may have hindered talents from outside Hong Kong to come, endogenous factors should also be considered. In particular, since there are already a few local universities offering BME programmes, their curriculum or style of education requires to be reviewed to intensify the network of the BME community and support post-academic career development. It was observed that while undergraduate (UG) studies focus on knowledge teaching with some technical training and postgraduate (PG) programmes concentrate on upstream research, the programmes are generally confined to the academic sector and lack connections to the industry. In light of that, a “Biomedical Innovation and Outreach Programme 2022” (“B.I.O.2022”) was held to connect students and professors from academia with clinicians and engineers from the industry, serving as a comparative approach to conventional education methods (UG and PG programmes from tertiary institutions). Over 100 participants, including undergraduates, postgraduates, secondary school students, researchers, engineers, and clinicians, took part in various outreach events such as conference and site visits, all held from June to July 2022. As a case study, this programme aimed to tackle the aforementioned problems with the theme of “4Cs” (connection, communication, collaboration, and commercialisation). The effectiveness of the programme is investigated by its ability to serve as adult and continuing education, and the effectiveness of causing social change to tackle current societal challenges, with the focus on tackling the lack of talents engaging in BME. In this study, B.I.O. 2022 is found to be able to complement the traditional educational methods, particularly in terms of knowledge exchange between the academia and the industry. With enhanced communications between participants from different career stages, there were students who followed up to visit or even work with the professionals after the programme. Furthermore, connections between the academia and industry could foster the generation of new knowledge, which ultimately pointed to commercialisation, adding value to the BME industry while filling the gap in terms of human resources. With the continuation of events like B.I.O. 2022, it provides a promising starting point for development and relationship strengthening of a BME community in Hong Kong, and shows potential as an alternative way of adult education or learning with societal benefits.
Keywords: Biomedical engineering, adult education, social change, comparative methods, lifelong learning, innovation, professional community.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 442794 Comparison of Finite-Element and IEC Methods for Cable Thermal Analysis under Various Operating Environments
Authors: M. S. Baazzim, M. S. Al-Saud, M. A. El-Kady
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In this paper, steady-state ampacity (current carrying capacity) evaluation of underground power cable system by using analytical and numerical methods for different conditions (depth of cable, spacing between phases, soil thermal resistivity, ambient temperature, wind speed), for two system voltage level were used 132 and 380 kV. The analytical method or traditional method that was used is based on the thermal analysis method developed by Neher-McGrath and further enhanced by International Electrotechnical Commission (IEC) and published in standard IEC 60287. The numerical method that was used is finite element method and it was recourse commercial software based on finite element method.
Keywords: Cable ampacity, Finite element method, underground cable, thermal rating.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5859793 Migration and Unemployment Duration: The Case of the OECD Countries
Authors: Vincent Fromentin
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This paper examines whether or not immigration has a positive influence on the duration of unemployment, in a macroeconomic perspective. We analyse also whether the degree of labor market integration can influence migration. The integration of immigrants into the labor market is a recurrence theme in the work on the economic consequences of immigration. However, to our knowledge, no researchers have studied the impact of immigration on unemployment duration, and vice versa. With two methodology of research (panel estimations (OLS and 2SLS) and panel cointegration techniques), we show that migration seems to influence positively the short-term unemployment and negatively long-term unemployment, for 14 OECD destination countries. In addition, immigration seems to be conditioned by the structural and institutional characteristics of the labour market.
Keywords: international migration, unemployment duration, OECD countries, panel data
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1669792 Difference in the Color Preference by a Geographical Factor
Authors: Kazuko Sakamoto
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Recently, the design is becoming important in product development. The technology which is a strong point of Japan is immediately caught up by the foreign countries, and the price competition begins. Therefore companies tend to plan differentiation of products by the design or a color. The purpose of my work was to consider the optimal color for using by product development. We needed to clarify the thing leading to color preference for this purpose. Two kinds of investigations were made. By the first investigation, we found out that a geographical factor difference existed in color preference. Then, investigation which regarded the difference as latitude was conducted. However, the result expected from the difference in latitude was not obtained. It seems that it is necessary to set up difference of latitude a little more greatly, or to reexamine by other geographical factors.
Keywords: Color preference, product color, difference of latitude, design marketing, international comparison.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3356791 Educating Students in Business Process Management with Simulation Games
Authors: Vesna Bosilj Vuksic, Mirjana Pejic Bach, Tomislav Hernaus
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The aim of this paper is to present a framework for empirical investigation of the effectiveness of simulation games for student learning of BPM concept. A future research methodology is explained and a normative model that extends the standard TAM model by introducing latent and mediating variables into the relationship between independent variables and dependent variable is developed. Future research propositions are defined in order to examine the benefits that can be achieved through the use of BPM simulation games in ERP courses.
Keywords: Business process management, simulation games, education, technology acceptance model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2570790 Wheel Diameter and Width Influence in Variability of Brake Data Measurement at Ministry of Transport Facilities
Authors: Carolina Senabre, Sergio Valero, Emilio Velasco
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The brake systems of vehicles are tested periodically by a “brake tester” at Ministry of Transport (MOT) stations. This tester measures the effectiveness of vehicle. This parameter is established by the International Committee of Vehicle Inspection (CITA). In this paper, we present an investigation of the influence of the tire size on the measurements of brake force on three MOT brake testers. We performed an analysis of the vehicle braking capacity test at MOT stations. The influence of varying wheel diameter and width on the measurement of braking at MOT stations has been analyzed. Thereby, the MOT brake tester as a verification system for a vehicle has been evaluated.
Keywords: Brake tester, wheel diameter, Ministry of transport facilities.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1040789 Japan’s Policy towards the Countries of Central Asia
Authors: R. Sadykova
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This article analyses the peculiarities of Japan’s policy toward the countries of Central Asia. The increasing role of Central Asia in the system of international relations engendered an objective need for understanding of the policy of leading states, including Japan, in the region in the twenty-first century. The purpose of the study is to investigate the peculiarities of the formation and development of Japan policy in Central Asia and to identify the problems and prospects of Japan’s policy toward the countries of the region on the basis of experts’ opinions. In this article, the method of analysis of the situation and a systematic method were used. Prognostic methods, the collective expert assessment and scenarios were used in the study to determine the prospects of Japan’s policy toward the countries of Central Asia.
Keywords: Japan, Central Asia, the Eurasian concept, ‘Central Asia plus Japan’ Dialogue.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2439788 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 2680787 The Impact of e-Learning and e-Teaching
Authors: Mohammad Mohammad
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With the exponential progress of technological development comes a strong sense that events are moving too quickly for our schools and that teachers may be losing control of them in the process. This paper examines the impact of e-learning and e-teaching in universities, from both the student and teacher perspective. In particular, it is shown that e-teachers should focus not only on the technical capacities and functions of IT materials and activities, but must attempt to more fully understand how their e-learners perceive the learning environment. From the e-learner perspective, this paper indicates that simply having IT tools available does not automatically translate into all students becoming effective learners. More evidence-based evaluative research is needed to allow e-learning and e-teaching to reach full potential.Keywords: e-learning, e-teaching, distance learning, education
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4825786 Experience of the Formation of Professional Competence of Students of IT – Specialties
Authors: B. I. Zhumagaliyev, L. Sh. Balgabayeva, G. S. Nabiyeva, B. A. Tulegenova, P. Oralkhan, B. S. Kalenova, S. S. Akhmetov
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The article describes an approach to build competence in research of Bachelor and Master, which is now an important feature of modern specialist in the field of engineering. We provide an example of methodical teaching methods with the research aspect, including the formulation of the problem, the method of conducting experiments, analysis of the results. Implementation of methods allows the student to better consolidate their knowledge and skills at the same time to get research. Knowledge on the part of the media requires some training in the subject area and teaching methods.
Keywords: Professional competence, its model–specialties, teaching methods, educational technology, decision making.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1583785 Active Cyber Defense within the Concept of NATO’s Protection of Critical Infrastructures
Authors: Serkan Yağlı, Selçuk Dal
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Cyber attacks pose a serious threat to all states. Therefore, states constantly seek for various methods to encounter those threats. In addition, recent changes in the nature of cyber attacks and their more complicated methods have created a new concept: active cyber defense (ACD). This article tries to answer firstly why ACD is important to NATO and find out the viewpoint of NATO towards ACD. Secondly, infrastructure protection is essential to cyber defense. Critical infrastructure protection with ACD means is even more important. It is assumed that by implementing active cyber defense, NATO may not only be able to repel the attacks but also be deterrent. Hence, the use of ACD has a direct positive effect in all international organizations’ future including NATO.
Keywords: Active cyber defense, advanced persistent treat, critical infrastructure, NATO.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3785