Exploring the Effect of Accounting Information on Systematic Risk: An Empirical Evidence of Tehran Stock Exchange

This paper highlights the empirical results of analyzing the correlation between accounting information and systematic risk. This association is analyzed among financial ratios and systematic risk by considering the financial statement of 39 companies listed on the Tehran Stock Exchange (TSE) for five years (2014-2018). Financial ratios have been categorized into four groups and to describe the special features, as representative of accounting information we selected: Return on Asset (ROA), Debt Ratio (Total Debt to Total Asset), Current Ratio (current assets to current debt), Asset Turnover (Net sales to Total assets), and Total Assets. The hypotheses were tested through simple and multiple linear regression and T-student test. The findings illustrate that there is no significant relationship between accounting information and market risk. This indicates that in the selected sample, historical accounting information does not fully reflect the price of stocks.

Ex-Offenders’ Labelling, Stigmatisation and Unsuccessful Re-Integration as Factors Leading into Recidivism: A South African Context

For successful re-integration, the individual offender must adapt and transform, which requires that the offender should adopt and internalise socially approved norms, attitudes, values, and beliefs. However, the offender’s labelling and community stigmatisation decide the destination of the offender. Community involvement in ex-offenders’ re-integration is an important issue in efforts to reduce recidivism and to control overcrowding in our correctional facilities. Crime is a social problem that requires society to come together to fight against it. This study was conducted in the Limpopo Province in Vhembe District Municipality within four local municipalities, namely Musina, Makhado, Mutale, and Thulamela. A total number of 30 participants were interviewed, and all were members of the Community Corrections Forums. This was necessitated by the fact that Musina is a very small area, which compelled the Department of Correctional Services to combine the two (Musina and Makhado) into one social re-integration entity. This is a qualitative research study where participants were selected through the use of purposive sampling. Participants were selected based on the value they would add to this study in order to achieve the objectives. The data collection method of this study was the focus group, which comprised of three groups of 10 participants each. Thulamela and Mutale local municipalities formed a group with (10) participants each, whereas Musina (2) and Makhado (8) formed another. Results indicate that the current situation is not conducive for re-integration to be successful. Participants raised many factors that need serious redress, namely offenders’ discrimination, lack of forgiveness by members of the community, which is fuelled by lack of community awareness due to the failure of the Department of Correctional Services in educating communities on ex-offenders’ re-integration.

The Effects of Cross-Border Use of Drones in Nigerian National Security

Drone technology has become a significant discourse in a nation’s national security, while this technology could constitute a danger to national security on the one hand, on the other hand, it is used in developed and developing countries for border security, and in some cases, for protection of security agents and migrants. In the case of Nigeria, drones are used by the military to monitor and tighten security around the borders. However, terrorist groups have devised a means to utilize the technology to their advantage. Therefore, the potential danger in the widespread proliferation of this technology has become a myriad of risks. The research on the effects of cross-border use of drones in Nigerian national security looks at the negative and positive consequences of using drone technology. The study employs the use of interviews and relevant documents to obtain data while the study applied the Just War theory to justify the reason why countries use force; it further buttresses the points with what the realist theory thinks about the use of force. In conclusion, the paper recommends that the Nigerian government through the National Assembly should pass a bill for the establishment of a law that will guide the use of armed and unarmed drones in Nigeria enforced by the Nigeria Civil Aviation Authority and the office of the National Security Adviser.

Nutrition Bio-Shield Superfood: Healthy and Live Herbal Supplement for Immune System Enhancement

Healthy and viable herbal supplement were prepared from wheat by a green route. This organic biomaterial was named Nutrition Bio-shield Superfood (NBS). The NBS supplement had various vitamins, macro and micro molecules, and ingredients. In this study, 20 small Balb/C labile specimens were used in a weighing 30 ± 5 range. The samples were randomly divided into different groups, then the groups were divided into 5 groups. According to the results of this study, the mean number of white blood cells and neutrophil percentage in the experimental group receiving healthy and live dietary supplement showed a significant increase at the 5% probability level in all three groups received 50, 100 and 150 mg/ kg body weight of the mouse compared to the control group. In general, the dietary supplement increases the level of immunity.

Research on Online Consumption of College Students in China with Stimulate-Organism-Reaction Driven Model

With the development of information technology in China, network consumption is becoming more and more popular. As a special group, college students have a high degree of education and distinct opinions and personalities. In the future, the key groups of network consumption have gradually become the focus groups of network consumption. Studying college students’ online consumption behavior has important theoretical significance and practical value. Based on the Stimulus-Organism-Response (SOR) driving model and the structural equation model, this paper establishes the influencing factors model of College students’ online consumption behavior, evaluates and amends the model by using SPSS and AMOS software, analyses and determines the positive factors of marketing college students’ consumption, and provides an effective basis for guiding and promoting college student consumption.

Utility of Range of Motion Measurements on Classification of Athletes

In this study, a comparison of Range Of Motion (ROM) of middle and long-distance runners and swimmers has been made. The mobility of the various joints is essential for the quick movement of any sportsman. Knowledge of a ROM helps in preventing injuries, in repeating the movement, and in generating speed and power. ROM varies among individuals, and it is influenced by factors such as gender, age, and whether the motion is performed actively or passively. ROM for running and swimming, both performed with due consideration on speed, plays an important role. The time of generation of speed and mobility of the particular joints are very important for both kinds of athletes. The difficulties that happen during running and swimming in the direction of motion is changed. In this study, data were collected for a total of 102 subjects divided into three groups: control group (22), middle and long-distance runners (40), and swimmers (40), and their ages are between 12 to 18 years. The swimmers have higher ROM in shoulder joint flexion, extension, abduction, and adduction movement. Middle and long-distance runners have significantly greater ROM from Control Group in the left shoulder joint flexion with a 5.82 mean difference. Swimmers have significantly higher ROM from the Control Group in the left shoulder joint flexion with 24.84 mean difference and swimmers have significantly higher ROM from the Middle and Long distance runners in left shoulder flexion with 19.02 mean difference. The picture will be clear after a more detailed investigation.

Privacy Protection Principles of Omnichannel Approach

The advent of the Internet, mobile devices and social media is revolutionizing the experience of retail customers by linking multiple sources through various channels. Omnichannel retailing is a retailing that combines multiple channels to allow customers to seamlessly leverage all the distribution information online and offline while shopping. Therefore, today data are an asset more critical than ever for all organizations. Nonetheless, because of its heterogeneity through platforms, developers are currently facing difficulties in dealing with personal data. Considering the possibilities of omnichannel communication, this paper presents channel categorization that could enhance the customer experience of omnichannel center called hyper center. The purpose of this paper is fundamentally to describe the connection between the omnichannel hyper center and the customer, with particular attention to privacy protection. The first phase was finding the most appropriate channels of communication for hyper center. Consequently, a selection of widely used communication channels has been identified and analyzed with regard to the effect requirements for optimizing user experience. The evaluation criteria are divided into 3 groups: general, user profile and channel options. For each criterion the weight of importance for omnichannel communication was defined. The most important thing was to consider how the hyper center can make user identification while respecting the privacy protection requirements. The study carried out also shows what customer experience across digital networks would look like, based on an omnichannel approach owing to privacy protection principles.

An Evaluation of Kahoot Application and Its Environment as a Learning Tool

Over the past 20 years, internet has seen continual advancement and with the advent of online technology, various types of web-based games have been developed. Games are frequently being used among different age groups from baby boomers to generation Z. Games are not only used for entertainment but also utilized as a learning approach transmitting education to a level that is more interesting and effective for students. One of the popular web-based education games is Kahoot with growing popularity and usage, which is being used in different fields of studies. However, little knowledge is available on university students’ perception of Kahoot environment and application for learning subjects. Hence, the objective of the current study is to investigate students’ perceptions of Kahoot application and environment as a learning tool. The study employed a survey approach by distributing Google Forms –created questionnaire, with high level of reliability index, to 62 students (11 males and 51 females). The findings show that students have positive attitudes towards Kahoot application and its environment for learning. Regarding Kahoot application, it was indicated that activities created using Kahoot are more interesting for students, Kahoot is useful for collaborative learning, and Kahoot enhances interest in learning lesson. In terms of Kahoot environment, it was found that using this application through mobile is easy for students, its design is simple and useful, Kahoot-created activities can easily be shared, and the application can easily be used on any platform. The findings of the study have implications for instructors, policymakers and curriculum developers.

Flow Duration Curves and Recession Curves Connection through a Mathematical Link

This study helps Public Water Bureaus in giving reliable answers to water concession requests. Rapidly increasing water requests can be supported provided that further uses of a river course are not totally compromised, and environmental features are protected as well. Strictly speaking, a water concession can be considered a continuous drawing from the source and causes a mean annual streamflow reduction. Therefore, deciding if a water concession is appropriate or inappropriate seems to be easily solved by comparing the generic demand to the mean annual streamflow value at disposal. Still, the immediate shortcoming for such a comparison is that streamflow data are information available only for few catchments and, most often, limited to specific sites. Subsequently, comparing the generic water demand to mean daily discharge is indeed far from being completely satisfactory since the mean daily streamflow is greater than the water withdrawal for a long period of a year. Consequently, such a comparison appears to be of little significance in order to preserve the quality and the quantity of the river. In order to overcome such a limit, this study aims to complete the information provided by flow duration curves introducing a link between Flow Duration Curves (FDCs) and recession curves and aims to show the chronological sequence of flows with a particular focus on low flow data. The analysis is carried out on 25 catchments located in North-Eastern Italy for which daily data are provided. The results identify groups of catchments as hydrologically homogeneous, having the lower part of the FDCs (corresponding streamflow interval is streamflow Q between 300 and 335, namely: Q(300), Q(335)) smoothly reproduced by a common recession curve. In conclusion, the results are useful to provide more reliable answers to water request, especially for those catchments which show similar hydrological response and can be used for a focused regionalization approach on low flow data. A mathematical link between streamflow duration curves and recession curves is herein provided, thus furnishing streamflow duration curves information upon a temporal sequence of data. In such a way, by introducing assumptions on recession curves, the chronological sequence upon low flow data can also be attributed to FDCs, which are known to lack this information by nature.

A Machine Learning Based Framework for Education Levelling in Multicultural Countries: UAE as a Case Study

In Abu Dhabi, there are many different education curriculums where sector of private schools and quality assurance is supervising many private schools in Abu Dhabi for many nationalities. As there are many different education curriculums in Abu Dhabi to meet expats’ needs, there are different requirements for registration and success. In addition, there are different age groups for starting education in each curriculum. In fact, each curriculum has a different number of years, assessment techniques, reassessment rules, and exam boards. Currently, students that transfer curriculums are not being placed in the right year group due to different start and end dates of each academic year and their date of birth for each year group is different for each curriculum and as a result, we find students that are either younger or older for that year group which therefore creates gaps in their learning and performance. In addition, there is not a way of storing student data throughout their academic journey so that schools can track the student learning process. In this paper, we propose to develop a computational framework applicable in multicultural countries such as UAE in which multi-education systems are implemented. The ultimate goal is to use cloud and fog computing technology integrated with Artificial Intelligence techniques of Machine Learning to aid in a smooth transition when assigning students to their year groups, and provide leveling and differentiation information of students who relocate from a particular education curriculum to another, whilst also having the ability to store and access student data from anywhere throughout their academic journey.

Meanings and Construction: Evolution of Inheriting the Traditions in Chinese Modern Architecture in the 1980s

Queli Hotel, Xixi Scenery Spot Reception and Square Pagoda Garden are three important landmarks of localized Chinese modern architecture (LCMA) in the architectural design context of "Inheriting the Traditions in Modern Architecture" in the 1980s. As the most representative cases of LCMA in the 1980s, they interpret the traditions of Chinese garden and imperial roof from different perspectives. Based on the research text, conceptual drawings, construction drawings and site investigation, this paper extracts two groups of prominent contradictions in practice ("Pattern-Material-Structure" and "Type-Topography-Body") for keyword-based analysis to compare and examine different choices and balances by architects. Based on this, this paper attempts to indicate that the ideographic form derived from macro-narrative and the innovative investigation in construction is a pair of inevitable contradictions that must be handled and coordinated in these practices. The collision of the contradictions under specific conditions results in three cognitive attitudes and practical strategies towards traditions: Formal symbolism, spatial abstraction and construction-based narrative. These differentiated thoughts about Localization and Chineseness reflect various professional ideologies and value standpoints in the transition of Chinese Architecture discipline in the 1980s. The great variety in this particular circumstance suggests tremendous potential and possibilities of the future LCMA.

Hearing Aids Maintenance Training for Hearing-Impaired Preschool Children with the Help of Motion Graphic Tools

The purpose of the present study was to investigate the effectiveness of using motion graphics as a learning medium on training hearing aids maintenance skills to hearing-impaired children. The statistical population of this study consisted of all children with hearing loss in Ahvaz city, at age 4 to 7 years old. As the sample, 60, whom were selected by multistage random sampling, were randomly assigned to two groups; experimental (30 children) and control (30 children) groups. The research method was experimental and the design was pretest-posttest with the control group. The intervention consisted of a 2-minute motion graphics clip to train hearing aids maintenance skills. Data were collected using a 9-question researcher-made questionnaire. The data were analyzed by using one-way analysis of covariance. Results showed that the training of hearing aids maintenance skills with motion graphics was significantly effective for those children. The results of this study can be used by educators, teachers, professionals, and parents to train children with disabilities or normal students.

Analysis of Cross-Sectional and Retrograde Data on the Prevalence of Marginal Gingivitis

Introduction: Marginal gingivitis is a disease with considerable frequency among patients who present routinely for periodontal control and treatment. In fact, this disease may not have alarming symptoms in patients and may go unnoticed by themselves when personal hygiene conditions are optimal. The aim of this study was to collect retrograde data on the prevalence of marginal gingiva in the respective group of patients, evaluated according to specific periodontal diagnostic tools. Materials and methods: The study was conducted in two patient groups. The first group was with 34 patients, during December 2019-January 2020, and the second group was with 64 patients during 2010-2018 (each year in the mentioned monthly period). Bacterial plaque index, hemorrhage index, amount of gingival fluid, presence of xerostomia and candidiasis were recorded in patients. Results: Analysis of the collected data showed that susceptibility to marginal gingivitis shows higher values according to retrograde data, compared to cross-sectional ones. Susceptibility to candidiasis and the occurrence of xerostomia, even in the combination of both pathologies, as risk factors for the occurrence of marginal gingivitis, show higher values ​​according to retrograde data. The female are presented with a reduced bacterial plaque index than the males, but more importantly, this index in the females is also associated with a reduced index of gingival hemorrhage, in contrast to the males. Conclusions: Cross-sectional data show that the prevalence of marginal gingivitis is more reduced, compared to retrograde data, based on the hemorrhage index and the bacterial plaque index together. Changes in production in the amount of gingival fluid show a higher prevalence of marginal gingivitis in cross-sectional data than in retrograde data; this is based on the sophistication of the way data are recorded, which evolves over time and also based on professional sensitivity to this phenomenon.

Conceptualizing Thoughtful Intelligence for Sustainable Decision Making

Thoughtful intelligence offers a sustainable position to enhance the influence of decision-makers. Thoughtful Intelligence implies the understanding to realize the impact of one’s thoughts, words and actions on the survival, dignity and development of the individuals, groups and nations. Thoughtful intelligence has received minimal consideration in the area of Decision Support Systems, with an end goal to evaluate the quantity of knowledge and its viability. This pattern degraded the imbibed contribution of thoughtful intelligence required for sustainable decision making. Given the concern, this paper concentrates on the question: How to present a model of Thoughtful Decision Support System (TDSS)? The aim of this paper is to appreciate the concepts of thoughtful intelligence and insinuate a Decision Support System based on thoughtful intelligence. Thoughtful intelligence includes three dynamic competencies: i) Realization about long term impacts of decisions that are made in a specific time and space, ii) A great sense of taking actions, iii) Intense interconnectivity with people and nature and; seven associate competencies, of Righteousness, Purposefulness, Understanding, Contemplation, Sincerity, Mindfulness, and Nurturing. The study utilizes two methods: Focused group discussion to count prevailing Decision Support Systems; 70% results of focus group discussions found six decision support systems and the positive inexistence of thoughtful intelligence among decision support systems regarding sustainable decision making. Delphi focused on defining thoughtful intelligence to model (TDSS). 65% results helped to conceptualize (definition and description) of thoughtful intelligence. TDSS is offered here as an addition in the decision making literature. The clients are top leaders.

Exploring Dynamics of Regional Creative Economy

The aim of this paper is to build a vision of the utilization of creative industry competences in industrial and services firms connected to Kymenlaakso region, Finland, smart specialization focus areas. Research indicates that creativity and the use of creative industry’s inputs can enhance innovation and competitiveness. Currently creative methods and services are underutilized in regional businesses and the added value they provide is not well grasped. Methodologically, the research adopts a qualitative exploratory approach. Data is collected in multiple ways including a survey, focus groups, and interviews. Theoretically, the paper contributes to the discussion about the use creative industry competences in regional development, and argues for building regional creative economy ecosystems in close co-operation with regional strategies and traditional industries rather than as treating regional creative industry ecosystem initiatives separate from them. The practical contribution of the paper is the creative vision for the use of regional authorities in updating smart specialization strategy as well as boosting industrial and creative & cultural sectors’ competitiveness. The paper also illustrates a research-based model of vision building.

The Mechanism Underlying Empathy-Related Helping Behavior: An Investigation of Empathy-Attitude- Action Model

Empathy has been an important issue in psychology, education, as well as cognitive neuroscience. Empathy has two major components: cognitive and emotional. Cognitive component refers to the ability to understand others’ perspectives, thoughts, and actions, whereas emotional component refers to understand how others feel. Empathy can be induced, attitude can then be changed, and with enough attitude change, helping behavior can occur. This finding leads us to two questions: is attitude change really necessary for prosocial behavior? And, what roles cognitive and affective empathy play? For the second question, participants with different psychopathic personality (PP) traits are critical because high PP people were found to suffer only affective empathy deficit. Their cognitive empathy shows no significant difference from the control group. 132 college students voluntarily participated in the current three-stage study. Stage 1 was to collect basic information including Interpersonal Reactivity Index (IRI), Psychopathic Personality Inventory-Revised (PPI-R), Attitude Scale, Visual Analogue Scale (VAS), and demographic data. Stage two was for empathy induction with three controversial scenarios, namely domestic violence, depression with a suicide attempt, and an ex-offender. Participants read all three stories and then rewrite the stories by one of two perspectives (empathetic vs. objective). They would then complete the VAS and Attitude Scale one more time for their post-attitude and emotional status. Three IVs were introduced for data analysis: PP (High vs. Low), Responsibility (whether or not the character is responsible for what happened), and Perspective-taking (Empathic vs. Objective). Stage 3 was for the action. Participants were instructed to freely use the 17 tokens they received as donations. They were debriefed and interviewed at the end of the experiment. The major findings were people with higher empathy tend to take more action in helping. Attitude change is not necessary for prosocial behavior. The controversy of the scenarios and how familiar participants are towards target groups play very important roles. Finally, people with high PP tend to show more public prosocial behavior due to their affective empathy deficit. Pre-existing value and belief as well as recent dramatic social events seem to have a big impact and possibly reduce the effect of the independent variables (IV) in our paradigm.

Realistic Simulation Methodology in Brazil’s New Medical Education Curriculum: Potentialities

Introduction: Brazil’s new national curriculum guidelines (NCG) for medical education were published in 2014, presenting active learning methodologies as a cornerstone. Simulation was initially applied for aviation pilots’ training and is currently applied in health sciences. The high-fidelity simulator replicates human body anatomy in detail, also reproducing physiological functions and its use is increasing in medical schools. Realistic Simulation (RS) has pedagogical aspects that are aligned with Brazil’s NCG teaching concepts. The main objective of this study is to carry on a narrative review on RS’s aspects that are aligned with Brazil’s new NCG teaching concepts. Methodology: A narrative review was conducted, with search in three databases (PubMed, Embase and BVS) of studies published between 2010 and 2020. Results: After systematized search, 49 studies were selected and divided into four thematic groups. RS is aligned with new Brazilian medical curriculum as it is an active learning methodology, providing greater patient safety, uniform teaching, and student's emotional skills enhancement. RS is based on reflective learning, a teaching concept developed for adult’s education. Conclusion: RS is a methodology aligned with NCG teaching concepts and has potential to assist in the implementation of new Brazilian medical school’s curriculum. It is an immersive and interactive methodology, which provides reflective learning in a safe environment for students and patients.

Exploring the Potential of Chatbots in Higher Education: A Preliminary Study

We report upon a study introducing a chatbot to develop learning communities at a London University, with a largely international student base. The focus of the chatbot was twofold; to ease the transition for students into their first year of university study, and to increase study engagement. Four learning communities were created using the chatbot; level 3 foundation, level 4 undergraduate, level 6 undergraduate and level 7 post-graduate. Students and programme leaders were provided with access to the chat bot via mobile app prior to their study induction and throughout the autumn term of 2019. At the end of the term, data were collected via questionnaires and focus groups with students and teaching staff to allow for identification of benefits and challenges. Findings indicated a positive correlation between study engagement and engagement with peers. Students reported that the chatbot enabled them to obtain support and connect to their programme leader. Both staff and students also made recommendation on how engagement could be further enhanced using the bot in terms of; clearly specified purpose, integration with existing university systems, leading by example and connectivity. Extending upon these recommendations, a second pilot study is planned for September 2020, for which the focus will be upon improving attendance rates, student satisfaction and module pass rates.

Body Mass Index, Components of Metabolic Syndrome and Hyperuricemia among Women in Postmenopausal Period

In recent years, the problem of hyperuricemia is getting a particular importance due to its increased incidence in the world population. The aim of this study was to determine uriс acid level in blood serum, incidence of hyperuricemia among women in postmenopausal period and their association with body mass index and some components of metabolic syndrome (triglyceride, cholesterol, systolic and diastolic pressure). We examined 412 women in postmenopausal period. They were divided in to the following groups: I group (BMI = 18,5-24,9), II group (BMI = 25,0-29,9), III group (BMI = 30,0-34,9), IV group (BMI > 35). We determined uric acid level among women during postmenopausal period depending on their body mass index. The higher level of uric acid was found in patients with the maximal body mass index (BMI > 35). In the I group it was 277,52 ± 8,40; in the II group – 286,81 ± 7,79; in the III group – 291,81 ± 7,56; in the IV group – 327,17 ± 12,17. Incidence of hyperuricemia among women in the I group was 10,2%, in the II group – 15,9%; in the III group – 21,2%, in the IV group – 34,2%. We found an interdependence between an uric acid level and BMI in the examined women (r = 0,21, p < 0,05). We determined that the highest level of triglyceride (F = 18,62, p < 0,05), cholesterol (F = 3,64, p < 0,05), atherogenic coefficient (F = 22,64, p < 0,05), systolic (F = 10,5, p < 0,05) and diastolic pressure (F = 4,30, p < 0,05) was among women with hyperuricemia. It was an interdependence between an uric acid level and triglyceride (r = 0,26, p < 0,05), atherogenic coefficient (r = 0,24, p < 0,05) among women in postmenopausal period.

Obesity and Bone Mineral Density in Patients with Large Joint Osteoarthritis

Along with the global aging of population, the number of people with somatic diseases is increasing, including such interrelated pathologies as obesity, osteoarthritis (OA) and osteoporosis (OP). The objective of the study is to examine the connection between body mass index (BMI), OA and bone mineral density (BMD) of lumbar spine, femoral neck and trabecular bone score (TBS) in postmenopausal women with OA. We have observed 359 postmenopausal women (50-89 years old) and divided them into four groups by age: 50-59 yrs, 60-69 yrs, 70-79 yrs and over 80 years old. In addition, according to the American College of Rheumatology (ACR) Clinical classification criteria for knee and hip OA, we divided them into 2 groups: group I – 117 females with symptomatic OA (including 89 patients with knee OA, 28 patients with hip OA) and group II –242 women with a normal functional activity of large joints. Analysis of data was performed taking into account their BMI, classified by World Health Organization (WHO). Diagnosis of obesity was established when BMI was above 30 kg/m2. In woman with obesity, a symptomatic OA was detected in 44 postmenopausal women (41.1%), a normal functional activity of large joints - in 63 women (58.9%). However, in women with normal BMI – 73 women, who account for 29.0% of cases, a symptomatic OA was detected. According to a chi-squared (χ2) test, a significantly higher level of BMI was detected in postmenopausal women with OA (χ2 = 5.05, p = 0.02). Women with a symptomatic OA had a significantly higher BMD of lumbar spine compared with women who had a normal functional activity of large joints. No significant differences of BMD of femoral necks or TBS were detected in either the group with OA or with a normal functional activity of large joints.