Abstract: This study investigates the reliability of management earnings forecasts with reference to these two ingredients: verifiability and neutrality. Specifically, we examine the biasedness (or accuracy) of management earnings forecasts and company specific characteristics that can be associated with accuracy. Based on sample of 102 IPO prospectuses published for admission on NYSE Euronext Paris from 2002 to 2010, we found that these forecasts are on average optimistic and two of the five test variables, earnings variability and financial leverage are significant in explaining ex post bias. Acknowledging the possibility that the bias is the result of the managers’ forecasting behavior, we then examine whether managers decide to under-predict, over-predict or forecast accurately for self-serving purposes. Explicitly, we examine the role of financial distress, operating performance, ownership by insiders and the economy state in influencing managers’ forecasting preferences. We find that managers of distressed firms seem to over-predict future earnings. We also find that when managers are given more stock options, they tend to under-predict future earnings. Finally, we conclude that the management earnings forecasts are affected by an intentional bias due to managers’ forecasting preferences.
Abstract: Economic growth always correlate positively with the
magnitude of the unemployment rate. This is caused by labor which
one of important variable to keep growth in the real sector of the
region. Meanwhile, the economic structure in districts of Jember
showed an increase of economic activity began to shift towards the
industrial sector and some other economic sectors, so they have an
affects to considerations for policy makers to increase economic
growth in Jember as an autonomous region in East Java Province. At
the fact, SMEs is among the factors driving economic growth in the
region. This is shown by the high amount of SMEs. However,
employment in the sector grew slightly slowed. It is caused by a lack
of productivity in SMEs. Through the analysis of the transformation of
economic structure theory, and the theory of Triple Helix using
descriptive analytical method Location Quotient and Shift - Share,
found that the results of the economic structure in Jember slowly
shifting from the agricultural sector to the industrial sector, because it
is dominated by trade sector, hotel and restaurant sector. In addition,
SMEs is the potential sector of economic growth in Jember. While to
maximizing role and functions of the institution's Research and
Development Center of SMEs, there are three points to be known, that
are Business Landscape, Business Architecture and Value Added.
Abstract: In Knowledge and Data Engineering field, relational
database is the best repository to store data in a real world. It has
been using around the world more than eight decades. Normalization
is the most important process for the analysis and design of relational
databases. It aims at creating a set of relational tables with minimum
data redundancy that preserve consistency and facilitate correct
insertion, deletion, and modification. Normalization is a major task in
the design of relational databases. Despite its importance, very few
algorithms have been developed to be used in the design of
commercial automatic normalization tools. It is also rare technique to
do it automatically rather manually. Moreover, for a large and
complex database as of now, it make even harder to do it manually.
This paper presents a new complete automated relational database
normalization method. It produces the directed graph and spanning
tree, first. It then proceeds with generating the 2NF, 3NF and also
BCNF normal forms. The benefit of this new algorithm is that it can
cope with a large set of complex function dependencies.
Abstract: 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.
Abstract: This study adopts deterrence theory as well as social identities as moderators, and explores their moderating affects on online toxic disinhibition. Survey and Experimental methodologies are applied to test the research model and four hypotheses are developed in this study. The controllability of identity positively influenced the behavior of toxic disinhibition both in experimental and control groups while the fluidity of the identity did not have significant influences on online disinhibition. Punishment certainty, punishment severity as well as social identity negatively moderated the relation between the controllability of the identity and the toxic disinhibition. The result of this study shows that internet users hide their real identities when they behave inappropriately on internet, but once they acknowledge that the inappropriate behavior will be found and punished severely, the inappropriate behavior then will be weakened.
Abstract: In recent years, the intellectual capital reporting in higher education institutions has been acquiring progressive importance worldwide. Intellectual capital approaches becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. Universities produce knowledge, either through scientific and technical research (the results of investigation, publications, etc.) or through teaching (students trained and productive relationships with their stakeholders). The purpose of the present paper is to identify the intangible elements about which university stakeholders demand most information. The results of a study done at Spanish universities are used to see which groups of universities have stakeholders who are more proactive to the disclosure of intellectual capital.
Abstract: Traditional service channel is losing its edge due to emerging service technology. To establish interaction with the clients, the service industry is using effective mechanism to give clients direct access to services with emerging technologies. Thus, as service science receives attention, special and unique consumption pattern evolves; henceforth, leading to new market mechanism and influencing attitudes toward life and consumption patterns. The market demand for customized services is thus valued due to the emphasis of personal value, and is gradually changing the demand and supply relationship in the traditional industry. In respect of interior design service, in the process of traditional interior design, a designer converts to a concrete form the concept generated from the ideas and needs dictated by a user (client), by using his/her professional knowledge and drawing tool. The final product is generated through iterations of communication and modification, which is a very time-consuming process. Although this process has been accelerated with the help of computer graphics software today, repeated discussions and confirmations with users are still required to complete the task. In consideration of what is addressed above a space user’s life model is analyzed with visualization technique to create an interaction system modeled after interior design knowledge. The space user document intuitively personal life experience in a model requirement chart, allowing a researcher to analyze interrelation between analysis documents, identify the logic and the substance of data conversion. The repeated data which is documented are then transformed into design information for reuse and sharing. A professional interior designer may sort out the correlation among user’s preference, life pattern and design specification, thus deciding the critical design elements in the process of service design.
Abstract: Nanotechnology is widely applied in various areas so professionals in the related fields have to know more than nano knowledge. In the study, we focus on adopting ICT-assisted PBL in college general education to foster professionals who possess multiple abilities. The research adopted a pretest and posttest quasi-experimental design. The control group received traditional instruction, and the experimental group received ICT-assisted PBL instruction. Descriptive statistics will be used to describe the means, standard deviations, and adjusted means for the tests between the two groups. Next, analysis of covariance (ANCOVA) will be used to compare the final results of the two research groups after 6 weeks of instruction. Statistics gathered in the end of the research can be used to make contrasts. Therefore, we will see how different teaching strategies can improve students’ understanding about nanotechnology and learning skills.
Abstract: The objectives were to analyze the using of new media in the form of set up candid clip that affects the product and presenter, to study the effectiveness of using new media in the form of set up candid clip in order to increase the circulation and audience satisfaction and to use the earned information and knowledge to develop the communication for publicizing and advertising via new media. This research is qualitative research based on questionnaire and in-depth interview from experts. The findings showed the advantages and disadvantages of communication for publicizing and advertising via new media in the form of set up candid clip including with the specific target group for this kind of advertising. It will be useful for fields of publicizing and advertising in the new media forms at the present.
Abstract: This research paper was aimed to study different motifs found on Thai kites in order to be create new fabric printing designs. The objectives of the study were (1) to examine different motifs of Thai kites; and (2) to create appropriate printing designs for fabric based on an examination of motifs of Thai kites from primary and secondary sources. The study found that designs, motifs and colors found on Thai kites were various based on individual artisans’ imagination in each period. From the historical review, there have been 4 kinds of Thai kites namely I-Loom Kite, Pak Pao Kite, Chula Kite and Dui Dui Kite. Nowadays, the kite designs have been developed to be more various by shape and color such as snake- shaped kite, owl- shaped kite and peacock- shaped kite.
Abstract: This research aims to investigate and analyze user’s behaviour towards the utilization of the online news clipping database at Suan Sunandha Rajabhat University, Thailand. Data is gathered from 214 lecturers and 380 undergraduate students by using questionnaires. Findings show that most users knew the online news clipping service from their friends, library’s website and their teachers. The users learned how to use it by themselves and others learned by training of SSRU library. Most users used the online news clipping database one time per month at home and always used the service for general knowledge, up-to-date academic knowledge and assignment reference. Moreover, the results of using the online news clipping service problems include the users themselves, service management, service device- computer and tools – and the network, service provider, and publicity. This research would be benefit for librarians and teachers for planning and designing library services in their works and organization
Abstract: The objectives of memorabilia of Suan Sunandha are to develop a general knowledge presentation about the historical royal garden through interactive graphic simulation technique and to employ high-functionality context in enhancing interactive user navigation. The approach infers non-intrusive display of relevant history in response to situational context. User’s navigation runs through the virtual reality campus, consisting of new and restored buildings. A flash back presentation of information pertaining to the history in the form of photos, paintings, and textual descriptions are displayed along each passing-by building. To keep the presentation lively, graphical simulation is created in a serendipity game play so that the user can both learn and enjoy the educational tour. The benefits of this human-computer interaction development are two folds. First, lively presentation technique and situational context modeling are developed that entail a usable paradigm of knowledge and information presentation combinations. Second, cost effective training and promotion for both internal personnel and public visitors to learn and keep informed of this historical royal garden can be furnished without the need for a dedicated public relations service. Future improvement on graphic simulation and ability based display can extend this work to be more realistic, user-friendly, and informative for all.
Abstract: Recently, the use of web 2.0 tools has increased in
companies and public administration organisations. This
phenomenon, known as "Enterprise 2.0", has, de facto, modified
common organisational and operative practices. This has led
“knowledge workers” to change their working practices through the
use of Web 2.0 communication tools. Unfortunately, these tools have
not been integrated with existing enterprise information systems, a
situation that could potentially lead to a loss of information. This is
an important problem in an organisational context, because
knowledge of information exchanged within the organisation is
needed to increase the efficiency and competitiveness of the
organisation. In this article we demonstrate that it is possible to
capture this knowledge using collaboration processes, which are
processes of abstraction created in accordance with design patterns
and applied to new organisational operative practices.
Abstract: Humic acids (HA) were produced by a Trichoderma
viride strain under submerged fermentation in a medium based on the
oil palm empty fruit bunch (EFB) and the main variables of the
process were optimized by using response surface methodology. A
temperature of 40°C and concentrations of 50g/L EFB, 5.7g/L potato
peptone and 0.11g/L (NH4)2SO4 were the optimum levels of the
variables that maximize the HA production, within the
physicochemical and biological limits of the process. The optimized
conditions led to an experimental HA concentration of 428.4±17.5
mg/L, which validated the prediction from the statistical model of
412.0mg/L. This optimization increased about 7–fold the HA
production previously reported in the literature. Additionally, the
time profiles of HA production and fungal growth confirmed our
previous findings that HA production preferably occurs during fungal
sporulation. The present study demonstrated that T. viride
successfully produced HA via the submerged fermentation of EFB
and the process parameters were successfully optimized using a
statistics-based response surface model. To the best of our
knowledge, the present work is the first report on the optimization of
HA production from EFB by a biotechnological process, whose
feasibility was only pointed out in previous works.
Abstract: The effects of soil inoculation with phosphorien-containing phosphate-dissolving bacteria (PDB) and/or magnesium (Mg) foliar application at the rates of 0, 0.5 and 1mM on growth, green pod and seed yields, and chemical constituents of Pisum sativum L. grown on a sandy calcareous soil were investigated. Results indicated that PDB and/or Mg significantly increased shoot length, number of branches plant–1, total leaf area plant–1 and canopy dry weight plant–1, leaf contents of pigments, soluble sugars, free proline, nitrogen, phosphorus, potassium, magnesium, and calcium, and Ca/Na ratio, while leaf Na content was reduced. PDB and/or Mg also increased green pod and seed yields. We concluded that PDB and Mg have pronounced positive effects on Pisum sativum L. plants grown on sandy calcareous soil. PDB and Mg, therefore, have the potential to be applied for various crops to overcome the adverse effects of the newly-reclaimed sandy calcareous soils.
Abstract: The advances in technology in the last five years
allowed an improvement in the educational area, as the increasing in
the development of educational software. One of the techniques that
emerged in this lapse is called Gamification, which is the utilization of
video game mechanics outside its bounds. Recent studies involving
this technique provided positive results in the application of these
concepts in many areas as marketing, health and education. In the last
area there are studies that covers from elementary to higher education,
with many variations to adequate to the educators methodologies.
Among higher education, focusing on IT courses, data structures are
an important subject taught in many of these courses, as they are
base for many systems. Based on the exposed this paper exposes
the development of an interactive web learning environment, called
DSLEP (Data Structure Learning Platform), to aid students in higher
education IT courses. The system includes basic concepts seen on
this subject such as stacks, queues, lists, arrays, trees and was
implemented to ease the insertion of new structures. It was also
implemented with gamification concepts, such as points, levels, and
leader boards, to engage students in the search for knowledge and
stimulate self-learning.
Abstract: Many researchers have been discussing the importance of language input in second language acquisition. The author holds that the bigger problem lies in how to activate language learners' language knowledge and raise their language output consciousness and competence. Analyzing the importance of language output based on theory and reality, this paper mainly explores the essence of language output and its revelation for second language acquisition in order to make second language learners really raise their communicative competence.
Abstract: Kandy district in Sri Lanka, has small scale and rain-fed paddy farming, and highly vulnerable to climate change. In this study, the status of climate change was assessed using meteorological data and compared with the perceptions of paddy farming community. Factors affecting the adaptation to the climate smart farming were also assessed.
Meteorological data for 33 years were collected and the changes over time compared with the perceptions of farmers. The temperature, rainfall and number of rainy days have increased in both locations. The onset of rains also has shifted. The perceptions of the majority of the farmers were in line with the actual changes. The knowledge and attitudes about the causes of climate change and adaptation were medium and related to level of adoption. Formulating effective communication strategies, and a collaborative approach involving state, private sector, civil society to make Sri Lankan agriculture ‘climate-smart’ is urgently needed.
Abstract: This paper investigates a new data mining capability that entails mining of High Utility Itemsets (HUI) in a distributed environment. Existing research in data mining deals with only presence or absence of an items and do not consider the semantic measures like weight or cost of the items. Thus, HUI mining algorithm has evolved. HUI mining is the one kind of utility mining concept, aims to identify itemsets whose utility satisfies a given threshold. Although, the approach of mining HUIs in a distributed environment and mining of the same from XML data have not explored yet. In this work, a novel approach is proposed to mine HUIs from the XML based data in a distributed environment. This work utilizes Service Oriented Computing (SOC) paradigm which provides Knowledge as a Service (KaaS). The interesting patterns are provided via the web services with the help of knowledge server to answer the queries of the consumers. The performance of the approach is evaluated on various databases using execution time and memory consumption.
Abstract: Constructivism, the latest teaching and learning theory in western countries which is based on the premise that cognition (learning) is the result of "mental construction", lays emphasis on the learner's active learning. Guided by constructivism, this thesis discusses the teaching plan and its application in extensive reading course. In extensive reading classroom, emphasis should be laid on the activation of students' prior knowledge, grasping the skills of fast reading and the combination of reading and writing to check extracurricular reading. With three factors supplementing each other, students' English reading ability can be improved effectively.