The Management Accountant’s Roles for Creation of Corporate Shared Value

This study investigates the management accountant’s roles that link with the creation of corporate shared value to enable more effective decision-making and improve the information needs of stakeholders. Mixed method is employed to collect using triangulation for credibility. A quantitative approach is employed to conduct a survey of 200 Thai companies providing annual reports in the Stock Exchange of Thailand. The results of the study reveal that environmental and social data incorporated in a corporate social responsibility (CSR) disclosure are based on the indicators of the Global Reporting Initiatives (GRI) at a statistically significant level of 0.01. Environmental and social indicators in CSR are associated with environmental and social data disclosed in the annual report to support stakeholders’ and the public’s interests that are addressed and show that a significant relationship between environmental and social in CSR disclosures and the information in annual reports is statistically significant at the 0.01 level.

The Effect of Prior Characteristic on Perceived Prosocial Content in Media

It was important to understand the impact of media in young adolescents. The animated film, Khun Tong Dang the Inspirations (2015), was purposefully created for teaching young children to have a positive personal trait. The current study used this film as the case study. The objective is to understand the relationship between the good characteristic of movie audiences and their perception of the good characteristic of a movie character. One-hundred students from various age ranges responded to quantitative questionnaires. The questions included their age, gender, perception about their own personal traits, perception about their experiences with others, and perception about the bravery, intelligence, and gratefulness of the character. It was found that a good personal trait has a strong relationship with the perception of bravery, intelligence, and gratefulness of the character.

An Overview on the Effectiveness of Brand Mascot and Celebrity Endorsement

Celebrity and brand mascot endorsement have been explored for more than three decades. Both endorsers can effectively transfer their reputation to corporate image and can influence the customers to purchase the product. However, there was little known about the mediators between the level of endorsement and its effect on buying behavior. The objective of the current study is to identify the gab of the previous studies and to seek possible mediators. It was found that consumer’s memory and identification are the mediators, of source credibility and endorsement effect. A future study should confirm the model of endorsement, which was established in the current study.

Teachers’ Perceptions of the Negative Impact of Tobephobia on Their Emotions and Job Satisfaction

The aim of this study was to investigate the extent of teachers’ experiences of tobephobia (TBP) in their heterogeneous classrooms and what impact this had on their emotions and job satisfaction. The expansive and continuously changing demands for quality and equal education for all students in educational organisations that have limited resources connotes that the negative effects of TBP cannot be simply ignored as being non-existent in the educational environment. As this quantitative study reveals, teachers disliking their job with low expectations, lack of motivation in their workplace and pessimism, result in their low self-esteem. When there is pessimism in the workplace, then the employees’ self-esteem will inevitably be low, as pointed out by 97.1% of the respondents in this study. Self-esteem is a reliable indicator of whether employees are happy or not in their jobs and the majority of the respondents in this study agreed that their experiences of TBP negatively impacted on their self-esteem. Hence, this exploratory study strongly indicates that productivity in the workplace is directly linked to the employees’ expectations, self-confidence and their self-esteem. It is therefore inconceivable for teachers to be productive in their regular classrooms if their genuine professional concerns, anxieties, and curriculum challenges are not adequately addressed. This empirical study contributes to our knowledge on TBP because it clearly outlines some of the teaching problems that we are grappling with and constantly experience in our schools in this century. Therefore, it is imperative that the tobephobic experiences of teachers are not merely documented, but appropriately addressed with relevant action by every stakeholder associated with education so that our teachers’ emotions and job satisfaction needs are fully taken care of.

A Four-Year Study of Thyroid Carcinoma in Hail Region: Increased Incidence

Background and Objective: In most areas of the world, the incidence of thyroid cancer has been increasing over the last decade, mostly due to a combination of early detection of the neoplasm resulting from sensitive procedures and increased population exposure to radiation and unrecognized carcinogens. Methods: Cases of thyroid cancer have been retrieved from the cancer registry at King Khalid Hospital during the period from August 2012 to April 2016. Age, gender and histopathologic types have been recorded. Results: Thyroid carcinoma ranked as the second most common malignancy in females (25%) after breast cancer (31%). It constituted 20.8% of all newly diagnosed cancer cases. As for males, it ranked the 4th type of malignancy after gastrointestinal cancer, lymphomas and soft tissue sarcomas. Mean age for females and males was 38.7 +/- 13.2 and 60.25 +/- 11.5 years, respectively, and the difference between the two groups was statistically significant (p value = 0.0001). Fifty-five (82%) were papillary carcinomas including 10 follicular variant of papillary (FVPC), and eight papillary micro carcinomas (PMC) and two tall cell/oncocytic variants. Follicular carcinomas constituted two (3.1%), while two (3.1%) were anaplastic, and two (3.1%) were medullary. Conclusion: Thyroid cancer incidence in Hail is ranking as the 2nd most common female malignancy similar to other regions in the Kingdom. However, this high incidence contrasts with much lower rates worldwide.

Organisational Effectiveness and Its Implications for Seaports

The main purpose of this study was to explore the role of organisational effectiveness (OE) in seaports. OE is an important managerial concept, one that is necessary for leaders and directors in any organisation to understand the output of their work. OE has been applied in many organisations; however, it is a vital concept in the port business. This paper examines various approaches and applications of the OE concept to business management, and describes benefits that are important and applicable to seaport management. This research reviews and classifies articles published in relevant journals and books between 1950 and 2016; from the general literature on OE to the narrower field of OE in seaports. Based on the extensive literature review, this study identifies and discusses several issues relevant to both practices and theories of this concept. The review concludes by presenting a gap in the literature, as it found only a limited amount of research that endeavours to clarify OE in the seaport sector. As a result of this gap, seaports suffer from a lack of empirical study and are largely neglected in this subject area. The implementation of OE in this research has led to the maritime sector interfacing with different disciplines in order to acquire the advantage of enhancing managerial knowledge and competing successfully in the international marketplace.

Effects of Cellular Insulin Receptor Stimulators with Alkaline Water on Performance, Plasma Cholesterol, Glucose, Triglyceride Levels and Hatchability in Breeding Japanese Quail

Aim of this study is to determine the effects of cellular insulin receptor stimulators on performance, plasma glucose, high density lipoprotein (HDL), low density lipoprotein (LDL), total cholesterol, triglyceride, triiodothyronine (T3) and thyroxine (T4) hormone levels, and incubation features in the breeding Japanese quails (Coturnix japonica). In the study, a total of 84 breeding quails was used, 6 weeks’ age, 24 are male and 60, female. Rations used in experiment are 2900 kcal/kg metabolic energy and 20% crude protein. Water pH is calibrated to 7.45. Ration and water were administered ad-libitum to the animals. As metformin source, metformin-HCl was used and as chrome resource, chromium picolinate was used. Trial groups were formed as control group (basal ration), metformin group (basal ration, added metformin at the level of feed of 20 mg/kg), and chromium picolinate (basal ration, added feed of 1500 ppb Cr) group. When regarded to the results of performance at the end of experiment, it is seen that live weight gain, feed consumption, egg weight, feed conversion ratio (Feed consumption/ egg weight), and egg production were affected at the significant level (p < 0.05). When the results are evaluated in terms of incubation features, hatchability and hatchability of fertile egg ratio were not affected from the treatments. Fertility ratio was significantly affected by metformin and chromium picolinate treatments and fertility rose at the significant level compared to control group (p < 0.05). According to results of experiment, plasma glucose level was not affected by metformin and chromium picolinate treatments. Plasma, total cholesterol, HDL, LDL, and triglyceride levels were significantly affected from insulin receptor stimulators added to ration (p < 0.05). Hormone level of Plasma T3 and T4 were also affected at the significant level from insulin receptor stimulators added to ration (p < 0.05).

Potential of Salvia sclarea L. for Phytoremediation of Soils Contaminated with Heavy Metals

A field study was conducted to evaluate the efficacy of Salvia sclarea L. for phytoremediation of contaminated soils. The experiment was performed on an agricultural fields contaminated by the Non-Ferrous-Metal Works near Plovdiv, Bulgaria. The content of heavy metals in different parts of Salvia sclarea L. (roots, stems, leaves and inflorescences) was determined by ICP. The essential oil of the Salvia sclarea L. was obtained by steam distillation in laboratory conditions and was analyzed for heavy metals and its chemical composition was determined. Salvia sclarea L. is a plant which is tolerant to heavy metals and can be grown on contaminated soils. Based on the obtained results and using the most common criteria, Salvia sclarea L. can be classified as Pb hyperaccumulator and Cd and Zn accumulators, therefore, this plant has suitable potential for the phytoremediation of heavy metal contaminated soils. Favorable is also the fact that heavy metals do not influence the development of the Salvia sclarea L., as well as on the quality and quantity of the essential oil. For clary sage oil obtained from the processing of clary sage grown on highly contaminated soils, its key odour-determining ingredients meet the quality requirements of the European Pharmacopoeia and BS ISO 7609 regarding Bulgarian clary sage oil and/or have values that are close to the limits of these standards. The possibility of further industrial processing will make Salvia sclarea L. an economically interesting crop for farmers of phytoextraction technology.

Exploring the Importance of Different Product Cues on the Selection for Chocolate from the Consumer Perspective

The purpose of this paper is to deepen the understanding of the product cues that influence purchase decision for a specific product category – chocolate, and to identify demographic differences in the buying behavior. ANOVA was employed for analyzing the significance level for nine product cues, and the survey showed statistically significant differences among different age and gender groups, and between respondents with different levels of education. From the theoretical perspective, the study adds to the existing knowledge by contributing with the research results from the new environment (Southeast Europe, Macedonia), which has been neglected so far. Establishing the level of significance for the product cues that affect buying behavior in the chocolate consumption context might help managers to improve marketing decision-making, and better meet consumer needs through identifying opportunities for packaging innovations and/or personalization toward different target groups.

Modal Analysis for Study of Minor Historical Architecture

Cultural heritage conservation is a challenge for contemporary society. In recent decades, significant resources have been allocated for the conservation and restoration of architectural heritage. Historical buildings were restored, protected and reinforced with the intent to limit the risks of degradation or loss, due to phenomena of structural damage and to external factors such as differential settlements, earthquake effects, etc. The wide diffusion of historic masonry constructions in Italy, Europe and the Mediterranean area requires reliable tools for the evaluation of their structural safety. In this paper is presented a free modal analysis performed on a minor historical architecture located in the village of Bagno Grande, near the city of L’Aquila in Italy. The location is characterized by a complex urban context, seriously damaged by the earthquake of 2009. The aim of this work is to check the structural behavior of a masonry building characterized by several boundary conditions imposed by adjacent buildings and infrastructural facilities.

Urban Growth Analysis Using Multi-Temporal Satellite Images, Non-stationary Decomposition Methods and Stochastic Modeling

Remotely sensed data are a significant source for monitoring and updating databases for land use/cover. Nowadays, changes detection of urban area has been a subject of intensive researches. Timely and accurate data on spatio-temporal changes of urban areas are therefore required. The data extracted from multi-temporal satellite images are usually non-stationary. In fact, the changes evolve in time and space. This paper is an attempt to propose a methodology for changes detection in urban area by combining a non-stationary decomposition method and stochastic modeling. We consider as input of our methodology a sequence of satellite images I1, I2, … In at different periods (t = 1, 2, ..., n). Firstly, a preprocessing of multi-temporal satellite images is applied. (e.g. radiometric, atmospheric and geometric). The systematic study of global urban expansion in our methodology can be approached in two ways: The first considers the urban area as one same object as opposed to non-urban areas (e.g. vegetation, bare soil and water). The objective is to extract the urban mask. The second one aims to obtain a more knowledge of urban area, distinguishing different types of tissue within the urban area. In order to validate our approach, we used a database of Tres Cantos-Madrid in Spain, which is derived from Landsat for a period (from January 2004 to July 2013) by collecting two frames per year at a spatial resolution of 25 meters. The obtained results show the effectiveness of our method.

Recommendations as a Key Aspect for Online Learning Personalization: Perceptions of Teachers and Students

Higher education students are increasingly enrolling in online courses, they are, at the same time, generating data about their learning process in the courses. Data collected in those technology enhanced learning spaces can be used to identify patterns and therefore, offer recommendations/personalized courses to future online students. Moreover, recommendations are considered key aspects for personalization in online learning. Taking into account the above mentioned context, the aim of this paper is to explore the perception of higher education students and teachers towards receiving recommendations in online courses. The study was carried out with 322 students and 10 teachers from two different faculties (Engineering and Education) from Mondragon University. Online questionnaires and face to face interviews were used to gather data from the participants. Results from the questionnaires show that most of the students would like to receive recommendations in their online courses as a guide in their learning process. Findings from the interviews also show that teachers see recommendations useful for their students’ learning process. However, teachers believe that specific pedagogical training is required. Conclusions can also be drawn as regards the importance of personalization in technology enhanced learning. These findings have significant implications for those who train online teachers due to the fact that pedagogy should be the driven force and further training on the topic could be required. Therefore, further research is needed to better understand the impact of recommendations on online students’ learning process and draw some conclusion on pedagogical concerns.

Numerical and Experimental Investigations of Cantilever Rectangular Plate Structure on Subsonic Flutter

In this study, flutter characteristics of cantilever rectangular plate structure under incompressible flow regime are investigated by comparing the results of commercial flutter analysis program ZAERO© with wind tunnel tests conducted in Ankara Wind Tunnel (ART). A rectangular polycarbonate (PC) plate, 5x125x1000 mm in dimensions, is used for both numerical and experimental investigations. Analysis and test results are very compatible with each other. A comparison between two different solution methods (g and k-method) of ZAERO© is also done. It is seen that, k-method gives closer result than the other one. However, g-method results are on conservative side and it is better to use conservative results namely g-method results. Even if the modal analysis results are used for the flutter analysis for this simple structure, a modal test should be conducted in order to validate the modal analysis results to have accurate flutter analysis results for more complicated structures.

On the Optimality of Blocked Main Effects Plans

In this article, experimental situations are considered where a main effects plan is to be used to study m two-level factors using n runs which are partitioned into b blocks, not necessarily of same size. Assuming the block sizes to be even for all blocks, for the case n ≡ 2 (mod 4), optimal designs are obtained with respect to type 1 and type 2 optimality criteria in the class of designs providing estimation of all main effects orthogonal to the block effects. In practice, such orthogonal estimation of main effects is often a desirable condition. In the wider class of all available m two level even sized blocked main effects plans, where the factors do not occur at high and low levels equally often in each block, E-optimal designs are also characterized. Simple construction methods based on Hadamard matrices and Kronecker product for these optimal designs are presented.

Seismic Retrofitting of RC Buildings with Soft Storey and Floating Columns

Open ground storey with floating columns is a typical feature in the modern multistory constructions in urban India. Such features are very much undesirable in buildings built in seismically active areas. The present study proposes a feasible solution to mitigate the effects caused due to non-uniformity of stiffness and discontinuity in load path and to simultaneously hold the functional use of the open storey particularly under the floating column, through a combination of various lateral strengthening systems. An investigation is performed on an example building with nine different analytical models to bring out the importance of recognising the presence of open ground storey and floating columns. Two separate analyses on various models of the building namely, the equivalent static analysis and the response spectrum analysis as per IS: 1893-2002 were performed. Various measures such as incorporation of Chevron bracings and shear walls, strengthening the columns in the open ground storey, and their different combinations were examined. The analysis shows that, in comparison to two short ones separated by interconnecting beams, the structural walls are most effective when placed at the periphery of the buildings and used as one long structural wall. Further, it can be shown that the force transfer from floating columns becomes less horizontal when the Chevron Bracings are placed just below them, thereby reducing the shear forces in the beams on which the floating column rests.

The Effect of Peer Support to Interpersonal Problem Solving Tendencies and Skills in Nursing Students

This study has been conducted as a supplementary and relationship seeking study with the purpose of measuring the tendency and success of support among peers amid nursing students studying at university in solving interpersonal problems. The population of the study (N:279) is comprised of nursing students who are studying at one state and one private university in the province of Konya, while its sample is comprised of 231 nursing students who agreed to take part in the study voluntarily. As a result of this study, it has been determined that the peer support and interpersonal problem solving characteristics among students were at medium levels and that the interpersonal problem solving skills of students studying in the third year were higher than those of first and second year students. While the interpersonal problem solving characteristics of students who are aged 20 and over were found to be higher, no difference could be determined in terms of the interpersonal problem solving skills and tendencies among students, based on their gender and where they reside. A positive – to a medium degree – and significant relationship was determined between peer support and interpersonal problem solving skills, and it is possible to say that as peer support increases, so do the skills and tendencies to solve problems.

Data and Spatial Analysis for Economy and Education of 28 E.U. Member-States for 2014

The objective of the paper is the study of geographic, economic and educational variables and their contribution to determine the position of each member-state among the EU-28 countries based on the values of seven variables as given by Eurostat. The Data Analysis methods of Multiple Factorial Correspondence Analysis (MFCA) Principal Component Analysis and Factor Analysis have been used. The cross tabulation tables of data consist of the values of seven variables for the 28 countries for 2014. The data are manipulated using the CHIC Analysis V 1.1 software package. The results of this program using MFCA and Ascending Hierarchical Classification are given in arithmetic and graphical form. For comparison reasons with the same data the Factor procedure of Statistical package IBM SPSS 20 has been used. The numerical and graphical results presented with tables and graphs, demonstrate the agreement between the two methods. The most important result is the study of the relation between the 28 countries and the position of each country in groups or clouds, which are formed according to the values of the corresponding variables.

Socio-Economic Determinants of Physical Activity of Non-Manual Workers, Including the Early Senior Group, from the City of Wroclaw in Poland

Physical activity as a part of people’s everyday life reduces the risk of many diseases, including those induced by lifestyle, e.g. obesity, type 2 diabetes, osteoporosis, coronary heart disease, degenerative arthritis, and certain types of cancer. That refers particularly to professionally active people, including the early senior group working on non-manual positions. The aim of the study is to evaluate the relationship between physical activity and the socio-economic status of non-manual workers from Wroclaw—one of the biggest cities in Poland, a model setting for such investigations in this part of Europe. The crucial problem in the research is to find out the percentage of respondents who meet the health-related recommendations of the World Health Organization (WHO) concerning the volume, frequency, and intensity of physical activity, as well as to establish if the most important socio-economic factors, such as gender, age, education, marital status, per capita income, savings and debt, determine the compliance with the WHO physical activity recommendations. During the research, conducted in 2013, 1,170 people (611 women and 559 men) aged 21–60 years were examined. A diagnostic poll method was applied to collect the data. Physical activity was measured with the use of the short form of the International Physical Activity Questionnaire with extended socio-demographic questions, i.e. concerning gender, age, education, marital status, income, savings or debts. To evaluate the relationship between physical activity and selected socio-economic factors, logistic regression was used (odds ratio statistics). Statistical inference was conducted on the adopted ex ante probability level of p

Synchronous Courses Attendance in Distance Higher Education: Case Study of a Computer Science Department

The use of videoconferencing platforms adapted to teaching offers students the opportunity to take distance education courses in much the same way as traditional in-class training. The sessions can be recorded and they allow students the option of following the courses synchronously or asynchronously. Three typical profiles can then be distinguished: students who choose to follow the courses synchronously, students who could attend the course in synchronous mode but choose to follow the session off-line, and students who follow the course asynchronously as they cannot attend the course when it is offered because of professional or personal constraints. Our study consists of observing attendance at all distance education courses offered in the synchronous mode by the Computer Science and Software Engineering Department at Laval University during 10 consecutive semesters. The aim is to identify factors that influence students in their choice of attending the distance courses in synchronous mode. It was found that participation tends to be relatively stable over the years for any one semester (fall, winter summer) and is similar from one course to another, although students may be increasingly familiar with the synchronous distance education courses. Average participation is around 28%. There may be deviations, but they concern only a few courses during certain semesters, suggesting that these deviations would only have occurred because of the composition of particular promotions during specific semesters. Furthermore, course schedules have a great influence on the attendance rate. The highest rates are all for courses which are scheduled outside office hours.

West African Islamic Civilization: Sokoto Caliphate and Science Education

This study aims at surveying and analyzing the contribution of Sokoto scholars or Sokoto Caliphate in the development of science and technology in West Africa. Today, it is generally accepted that the 19th century Islamic revivalism in Hausaland was a very important revolution in the history of Hausa society and beyond. It is therefore, as a result of this movement or Jihad; the Hausaland (West Africa in general) witnessed several changes and transformations. These changes were in different sectors of life from politics, economy to social and religious aspect. It is these changes especially on religion that will be given considerations in this paper. The jihad resulted is the establishment of an Islamic state of Sokoto Caliphate, the revival Islam and development of learning and scholarship. During the existence of this Caliphate, a great deal of scholarship on Islamic laws were revived, written and documented by mostly, the three Jihad leaders; Usmanu Danfodiyo, his brother Abdullahi Fodiyo and his son Muhammad Bello. The trio had written more than one thousand books and made several verdicts on Islamic medicine. This study therefore, seeks to find out the contributions of these scholars or the Sokoto caliphate in the development of science in West Africa.