Abstract: The last two decades witnessed a movement towards
harmonization of international financial reporting standards (IFRS)
throughout the global economy. This investigation seeks to identify
the factors that could explain the adoption of IFRS by poor
jurisdictions. While there has been a considerable amount of
literature published on the effects and key drivers of IFRS adoption
in both developed and developing countries, little attention has been
paid to jurisdictions with less developed capital markets and low
income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing
a sample of 45 poor jurisdictions between 2008 and 2013, the study
empirically shows that poor jurisdictions are driven by legitimacy
concerns rather than by economic reasoning to adopt an international
accounting perspective. This in turn has implications for the IASB, as
it should seek to influence institutional pressures within a particular
jurisdiction in order to promote IFRS adoption.
Abstract: Household waste form a larger proportion of waste
generated across the state, accumulation of organic waste is an
apparent problem and the existing dump sites could be overstress.
Niger state has abundant arable land and water resources thus should
be one of the highest producers of agricultural crops in the country.
However, the major challenge to agricultural sector today is loss of
soil nutrient coupled with high cost of fertilizer. These have
continued to increase the use of fertilizer and decomposed solid waste
for enhance agricultural yield, which have varying effects on the soil
as well a threat to human livelihood. Consequently, vegetable yield
samples from poultry droppings, decomposed household waste
manure, NPK treatments and control from each replication were
subjected to proximate analysis to determine the nutritional and antinutritional
component as well as heavy metal concentration. Data
collected was analyzed using SPSS software and Randomized
complete Block Design means were compared. The result shows that
the treatments do not devoid the concentrations of any nutritional
components while the anti-nutritional analysis proved that NPK had
higher oxalate content than control and organic treats. The
concentration of lead and cadmium are within safe permissible level
while the mercury level exceeded the FAO/WHO maximum
permissible limit for the entire treatments depicts the need for urgent
intervention to minimize mercury levels in soil and manure in order
to mitigate its toxic effect. Thus, eco-agriculture should be widely
accepted and promoted by the stakeholders for soil amendment,
higher yield, strategies for sustainable environmental protection, food
security, poverty eradication, attainment of sustainable development
and healthy livelihood.
Abstract: This study focuses on the hydro-geology and chemical
constituents analysis of Ikogosi Warm Spring waters in South West
Nigeria. Ikogosi warm spring is a global tourist attraction because it
has both warm and cold spring sources. Water samples from the cold
spring, warm spring and the meeting point were collected, analyzed
and the result shows close similarity in temperature, hydrogen iron
concentration (pH), alkalinity, hardness, Calcium, Magnesium,
Sodium, Iron, total dissolved solid and heavy metals. The measured
parameters in the water samples are within World Health
Organisation standards for fresh water. The study of the geology of
the warm spring reveals that the study area is underlain by a group of
slightly migmatised to non-migmatised paraschists and meta-igneous
rocks. Also, concentration levels of selected heavy metals, (Copper,
Cadmium, Zinc, Arsenic and Cromium) were determined in the water
(ppm) samples. Chromium had the highest concentration value of
1.52ppm (an average of 49.67%) and Cadmium had the lowest
concentration with value of 0.15ppm (an average of 4.89%).
Comparison of these results showed that, their mean levels are within
the standard values obtained in Nigeria. It can be concluded that both
warm and spring water are safe for drinking.
Abstract: The present study examined how translation teachers
develop final tests as measures for checking on the quality of
students’ academic translation in Iranian context. To achieve this
goal, thirty experienced male and female translation teachers from the
four types of the universities offering the program were invited to an
in-depth 30-minute one-session semi-structured interview. The
responses provided showed how much discrepancy exists among the
Iranian translation teachers (as developers of final translation tests),
who are least informed with the current translation evaluation
methods. It was also revealed that the criteria they use for developing
such tests and scoring student translations are not theory-driven but
are highly subjective, mainly based on their personal experience and
intuition. Hence, the quality and accountability of such tests are under
serious question. The results also confirmed that the dominant
method commonly and currently practiced is the purely essay-type
format. To remedy the situation, some suggestions are in order. As
part of the solution, to improve the reliability and validity of such
tests, the present summative, product-oriented evaluation should be
accompanied with some formative, process-oriented methods of
evaluation. Training the teachers and helping them get acquainted
with modern principles of translation evaluation as well as the
existing models, and rating scales does improve the quality of
academic translation evaluation.
Abstract: In the last decade the emergence of new social needs
as an effect of the economic crisis has stimulated the flourishing of
business endeavours characterised by explicit social goals. Social
start-ups, social enterprises or Corporate Social Responsibility
operations carried out by traditional companies are quintessential
examples in this regard. This paper analyses these kinds of initiatives
in order to discover the main characteristics of social business models
and to provide insights to social entrepreneurs for developing or
improving their strategies. The research is conducted through the
integration of literature review and case study analysis and, thanks to
the recognition of the importance of both profits and social impacts
as the key success factors for a social business model, proposes a
framework for identifying indicators suitable for measuring the social
impacts generated.
Abstract: The ferrites ZnFe2O4, CdFe2O4 and CuFe2O4 are
synthesized in laboratory conditions using ceramic technology. Their
homogeneity and structure are proven by X-Ray diffraction analysis
and Mössbauer spectroscopy. The synthesized ferrites are subjected
to strong acid and high temperature leaching with solutions of H2SO4,
HCl and HNO3. The results indicate that the highest degree of
leaching of Zn, Cd and Cu from the ferrites is achieved by use of
HCl. The charging of five zinc sulfide concentrates was optimized using
the criterion of minimal amount of zinc ferrite produced when
roasting the concentrates in a fluidized bed. The results obtained are
interpreted in terms of the hydrometallurgical zinc production and
maximum recovery of zinc, copper and cadmium from initial zinc
concentrates after their roasting.
Abstract: A problem of complex mineral resources development is urgent and priority, it is aimed at realization of the processes of their ecologically safe development, one of its components is revealing the influence of the forms of element compounds in raw materials and in the processing products. In view of depletion of the precious metal reserves at the traditional deposits in the XXI century the large-size open cast deposits, localized in black shale strata begin to play the leading role. Carbonaceous (black) shales carry a heightened metallogenic potential. Black shales with high content of carbon are widely distributed within the scope of Bureinsky massif. According to academician Hanchuk`s data black shales of Sutirskaya series contain generally PGEs native form. The presence of high absorptive towards carbonaceous matter gold and PGEs compounds in crude ore results in decrease of valuable components extraction because of their sorption into dissipated carbonaceous matter.
Abstract: Since the last decade, there has been a rapid growth in
digital multimedia, such as high-resolution media files and threedimentional
movies. Hence, there is a need for large digital storage
such as Hard Disk Drive (HDD). As such, users expect to have a
quieter HDD in their laptop. In this paper, a jury test has been
conducted on a group of 34 people where 17 of them are students
who are the potential consumer, and the remaining are engineers who
know the HDD. A total 13 HDD sound samples have been selected
from over hundred HDD noise recordings. These samples are
selected based on an agreed subjective feeling. The samples are
played to the participants using head acoustic playback system, which
enabled them to experience as similar as possible the same
environment as have been recorded. Analysis has been conducted and
the obtained results have indicated different group has different
perception over the noises. Two neural network-based acoustic
annoyance models are established based on back propagation neural
network. Four psychoacoustic metrics, loudness, sharpness,
roughness and fluctuation strength, are used as the input of the
model, and the subjective evaluation results are taken as the output.
The developed models are reasonably accurate in simulating both
training and test samples.
Abstract: The purpose of this theoretical literature review is to
study the relevant academic literature on lack of cardiorespiratory
fitness and its effects on children. The total of thirty eight relevant
documents were identified and considered for this review which
nineteen of those were original research articles published in peer
reviewed journals. The other nineteen articles were statistical
documents. This literature review is structured to examine 5 effects
in deficiency of cardiorespiratory fitness in school aged children (A)
Relative Age Effect (RAE), (B) Obesity, (C) Inadequate fitness level
(D) Unhealthy life style, and (E) Academics. The categories provide
a theoretical framework for future studies where results are driven
from the literature review. The study discusses that regular physical fitness assists children
and adolescents to develop healthy physical activity behaviors which
can be sustained throughout adult life. Conclusion suggests that
advocacy for increasing physical activity and decreasing sedentary
behaviors at school and home are necessary.
Abstract: Financial inclusion has become a crucially important
factor in debates on economic inequality posing challenges to the
financial systems of countries around the world. Nowadays
governments and banks are concerned about creating products that
allow access to wide sectors of the population. The creation of
banking products by the financial sector for people with low incomes
tends to lead to improvements in the quality of life of vulnerable parts
of the population. In countries with notable social and economic
inequalities, financial inclusion is a key aspect for equitable
economic growth. This study is based on the case of Colombia, which is a country
with a strong record of economic growth over the past decade.
Nevertheless, corruption, unemployment, and poverty contribute to
uncertainty regarding the country’s future growth prospects. This study wants to explain the situation of financial exclusion and
financial inclusion with respect to the Colombian case. Financial
inclusion is going to be studied from the perspective of social
innovation.
Abstract: Health workforce is a fundamental component of
health system and plays a significant role in delivering effective
health care services. However, there is a crucial shortage of skilled
personnel which make them prone to work in stressful conditions. In
spite of excessively high workload and burnout among the staff, little
attention is given to their job satisfaction level which has serious
implications on the productivity and effective performance of staff to
achieve organizational goals. Therefore, this study aims to explore
the job satisfaction of midwives working in the labor ward of the
Lady Dufferin Hospital, Karachi. A cross-sectional survey was
conducted. The short version of Minnesota Job Satisfaction
Questionnaire was administered on a convenient sample group of 22
midwives to gather information on their job satisfaction. The results
demonstrated that midwives were overall satisfied with their job. The
level of job satisfaction was however found different in various
positions within midwifery cadre. The head of midwives was highly
satisfied as compared to midwifery staff who works under the
supervision of head. The level of satisfaction of team leaders fall
between the head and staff of midwifery. Similar trends were
observed for both intrinsic and extrinsic job satisfaction. Such
evidences on these issues are essential and useful as it helps explore
the attitudes of individuals towards work which has direct
implications on access to quality care services. Strategic interventions
are required at organizational level to provide motivators and
satisfiers to health workers for their work related satisfaction and
enhanced motivation.
Abstract: Structural failure is caused mainly by damage that
often occurs on structures. Many researchers focus on to obtain very
efficient tools to detect the damage in structures in the early state. In
the past decades, a subject that has received considerable attention in
literature is the damage detection as determined by variations in the
dynamic characteristics or response of structures. The study presents
a new damage identification technique. The technique detects the
damage location for the incomplete structure system using output
data only. The method indicates the damage based on the free
vibration test data by using ‘Two Points Condensation (TPC)
technique’. This method creates a set of matrices by reducing the
structural system to two degrees of freedom systems. The current
stiffness matrices obtain from optimization the equation of motion
using the measured test data. The current stiffness matrices compare
with original (undamaged) stiffness matrices. The large percentage
changes in matrices’ coefficients lead to the location of the damage. TPC technique is applied to the experimental data of a simply
supported steel beam model structure after inducing thickness change
in one element, where two cases consider. The method detects the
damage and determines its location accurately in both cases. In
addition, the results illustrate these changes in stiffness matrix can be
a useful tool for continuous monitoring of structural safety using
ambient vibration data. Furthermore, its efficiency proves that this
technique can be used also for big structures.
Abstract: The level and type of student academic motivation are
the key factors in their development and determine the effectiveness
of their education. Improving motivation is very important with
regard to courses on middle school mathematics. This article examines the general position regarding the practice of
academic motivation. It also examines the particular features of
mathematical problem solving in a school setting.
Abstract: Academic libraries in Malaysia are still not prepared
for disaster even though several occasions have been reported. The
study sets out to assess the current status of preparedness in disaster
management among Malaysian academic libraries in the State of
Selangor and the Federal Territory of Kuala Lumpur. To obtain a
base level of knowledge on disaster preparedness of current practices,
a questionnaire was distributed to chief librarians or their assignees in
charge of disaster or emergency preparedness at 40 academic
libraries and 34 responses were received. The study revolved around
the current status of preparedness, on various issues including
existence of disaster preparedness plan among academic libraries in
Malaysia, disaster experiences by the academic libraries, funding,
risk assessment activities and involvement of library staff in disaster
management. Frequency and percentage tables were used in the
analysis of the data collected. Some of the academic libraries under
study have experienced one form of disaster or the other. Most of the
academic libraries do not have a written disaster preparedness plan.
The risk assessments and staff involvement in disaster preparedness
by these libraries were generally adequate.
Abstract: The ventilated façade has great advantages when
compared to traditional façades as it reduces the air conditioning
thermal loads due to the stack effect induced by solar radiation in the
air chamber. Optimizing energy consumption by using a ventilated
façade can be used not only in newly built buildings but also it can be
implemented in existing buildings, opening the field of
implementation to energy building retrofitting works. In this sense, the following three prototypes of façade where
designed, built and further analyzed in this research: non-ventilated
façade (NVF); slightly ventilated façade (SLVF) and strongly
ventilated façade (STVF). The construction characteristics of the
three facades are based on the Spanish regulation of building
construction “Technical Building Code”. The façades have been
monitored by type-k thermocouples in a representative day of the
summer season in Madrid (Spain). Moreover, an analysis of variance
(ANOVA) with repeated measures, studying the thermal lag in the
ventilated and no-ventilated façades has been designed. Results show that STVF façade presents higher levels of thermal
inertia as the thermal lag reduces up to 17% (daily mean) compared
to the non-ventilated façade. In addition, the statistical analysis
proves that an increase of the ventilation holes size in STVF façades
can improve the thermal lag significantly (p >0.05) when compared
to the SLVF façade.
Abstract: Second generation military Filipino Amerasians
comprise a formidable contemporary segment of the estimated
250,000-plus biracial Amerasians in the Philippines today. Overall,
they are a stigmatized and socioeconomically marginalized diaspora;
historically, they were abandoned or estranged by U.S. military
personnel fathers assigned during the century-long Colonial, Post-
World War II and Cold War Era of permanent military basing (1898-
1992). Indeed, U.S. military personnel are assigned in smaller
numbers in the Philippines today. This inquiry is an outgrowth of two
recent small sample studies. The first surfaced the impact of the U.S.
military prostitution system on formation of the ‘Derivative
Amerasian Family Construct’ on first generation Amerasians; a
second, qualitative case study suggested the continued effect of the
prostitution systems' destructive impetuous on second generation
Amerasians. The intent of this current qualitative, multiple-case study
was to actively seek out second generation sex industry toilers. The
purpose was to focus further on this human phenomenon in the postbasing
and post-military prostitution system eras. As background, the
former military prostitution apparatus has transformed into a modern
dynamic of rampant sex tourism and prostitution nationwide. This is
characterized by hotel and resorts offering unrestricted carnal access,
urban and provincial brothels (casas), discos, bars and pickup clubs,
massage parlors, local barrio karaoke bars and street prostitution. A
small case study sample (N = 4) of female and male second
generation Amerasians were selected. Sample formation employed a
non-probability ‘snowball’ technique drawing respondents from the
notorious Angeles, Metro Manila, Olongapo City ‘AMO Amerasian
Triangle’ where most former U.S. military installations were sited
and modern sex tourism thrives. A six-month study and analysis of
in-depth interviews of female and male sex laborers, their families
and peers revealed a litany of disturbing, and troublesome
experiences. Results showed profiles of debilitating human poverty,
history of family disorganization, stigmatization, social
marginalization and the ghost of the military prostitution system and
its harmful legacy on Amerasian family units. Emerging were testimonials of wayward young people ensnared in a maelstrom of
deep economic deprivation, familial dysfunction, psychological
desperation and societal indifference. The paper recommends that
more study is needed and implications of unstudied psychosocial and
socioeconomic experiences of distressed younger generations of
military Amerasians require specific research. Heretofore apathetic or
disengaged U.S. institutions need to confront the issue and formulate
activist and solution-oriented social welfare, human services and
immigration easement policies and alternatives. These institutions
specifically include academic and social science research agencies,
corporate foundations, the U.S. Congress, and Departments of State,
Defense and Health and Human Services, and Homeland Security
(i.e. Citizen and Immigration Services) It is them who continue to
endorse a laissez-faire policy of non-involvement over the entire
Filipino Amerasian question. Such apathy, the paper concludes,
relegates this consequential but neglected blood progeny to the status
of humiliating destitution and exploitation. Amerasians; thus, remain
entrapped in their former colonial, and neo-colonial habitat.
Ironically, they are unwitting victims of a U.S. American homeland
that fancies itself geo-politically as a strong and strategic military
treaty ally of the Philippines in the Western Pacific.
Abstract: In Automotive Industry, sliding door systems that are
also used as body closures are safety members. Extreme product tests
are realized to prevent failures in design process, but these tests
realized experimentally result in high costs. Finite element analysis is
an effective tool used for design process. These analyses are used
before production of prototype for validation of design according to
customer requirement. In result of this, substantial amount of time
and cost is saved. Finite element model is created for geometries that are designed in
3D CAD programs. Different element types as bar, shell and solid,
can be used for creating mesh model. Cheaper model can be created
by selection of element type, but combination of element type that
was used in model, number and geometry of element and degrees of
freedom affects the analysis result. Sliding door system is a good
example which used these methods for this study. Structural analysis
was realized for sliding door mechanism by using FE models. As
well, physical tests that have same boundary conditions with FE
models were realized. Comparison study for these element types,
were done regarding test and analyses results then optimum
combination was achieved.
Abstract: One of the fundamental characteristics of Information
and Communication Technology (ICT) has been the ever-changing
nature of continuous release and models of ICTs with its impact on
the academic, social, and psychological benefits of its introduction in
schools. However, there seems to be a growing concern about its
negative impact on students when introduced early in schools for
teaching and learning. This study aims to design a model of child
development factors affecting the early introduction of ICTs in
schools in an attempt to improve the understanding of child
development and introduction of ICTs in schools. The proposed
model is based on a sound theoretical framework. It was designed
following a literature review of child development theories and child
development factors. The child development theoretical framework
that fitted to the best of all child development factors was then chosen
as the basis for the proposed model. This study hence found that the
Jean Piaget cognitive developmental theory is the most adequate
theoretical frameworks for modeling child development factors for
ICT introduction in schools.
Abstract: There are a number of Distributed Generations (DGs)
installed in microgrid, which may have diverse path and direction of
power flow or fault current. The overcurrent protection scheme for the
traditional radial type distribution system will no longer meet the
needs of microgrid protection. Integrating the Intelligent Electronic
Device (IED) and a Supervisory Control and Data Acquisition
(SCADA) with IEC 61850 communication protocol, the paper
proposes a Microgrid Protection Management System (MPMS) to
protect power system from the fault. In the proposed method, the
MPMS performs logic programming of each IED to coordinate their
tripping sequence. The GOOSE message defined in IEC 61850 is used
as the transmission information medium among IEDs. Moreover, to
cope with the difference in fault current of microgrid between
grid-connected mode and islanded mode, the proposed MPMS applies
the group setting feature of IED to protect system and robust
adaptability. Once the microgrid topology varies, the MPMS will
recalculate the fault current and update the group setting of IED.
Provided there is a fault, IEDs will isolate the fault at once. Finally, the
Matlab/Simulink and Elipse Power Studio software are used to
simulate and demonstrate the feasibility of the proposed method.
Abstract: This study aims to increase understanding of the
transition of business models in servitization. The significance of
service in all business has increased dramatically during the past
decades. Service-dominant logic (SDL) describes this change in the
economy and questions the goods-dominant logic on which business
has primarily been based in the past. A business model canvas is one
of the most cited and used tools in defining end developing business
models. The starting point of this paper lies in the notion that the
traditional business model canvas is inherently goods-oriented and
best suits for product-based business. However, the basic differences
between goods and services necessitate changes in business model
representations when proceeding in servitization. Therefore, new
knowledge is needed on how the conception of business model and
the business model canvas as its representation should be altered in
servitized firms in order to better serve business developers and interfirm
co-creation. That is to say, compared to products, services are
intangible and they are co-produced between the supplier and the
customer. Value is always co-created in interaction between a
supplier and a customer, and customer experience primarily depends
on how well the interaction succeeds between the actors. The role of
service experience is even stronger in service business compared to
product business, as services are co-produced with the customer. This paper provides business model developers with a service
business model canvas, which takes into account the intangible,
interactive, and relational nature of service. The study employs a
design science approach that contributes to theory development via
design artifacts. This study utilizes qualitative data gathered in
workshops with ten companies from various industries. In particular,
key differences between Goods-dominant logic (GDL) and SDLbased
business models are identified when an industrial firm
proceeds in servitization. As the result of the study, an updated version of the business
model canvas is provided based on service-dominant logic. The
service business model canvas ensures a stronger customer focus and
includes aspects salient for services, such as interaction between
companies, service co-production, and customer experience. It can be
used for the analysis and development of a current service business
model of a company or for designing a new business model. It
facilitates customer-focused new service design and service
development. It aids in the identification of development needs, and
facilitates the creation of a common view of the business model.
Therefore, the service business model canvas can be regarded as a
boundary object, which facilitates the creation of a common
understanding of the business model between several actors involved.
The study contributes to the business model and service business
development disciplines by providing a managerial tool for
practitioners in service development. It also provides research insight
into how servitization challenges companies’ business models.