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: The energy need is growing rapidly due to the
population growth and the large new usage of power. Several works
put considerable efforts to make the electricity grid more intelligent
to reduce essentially energy consumption and provide efficiency and
reliability of power systems. The Smart Grid is a complex
architecture that covers critical devices and systems vulnerable to
significant attacks. Hence, security is a crucial factor for the success
and the wide deployment of Smart Grids. In this paper, we present
security issues of the Smart Grid architecture and we highlight open
issues that will make the Smart Grid security a challenging research
area in the future.
Abstract: The UK is leading in online retail and mobile
adoption. However, there is a dearth of information relating to mobile
apparel retail, and developing an understanding about consumer
browsing and purchase behaviour in m-retail channel would provide
apparel marketers, mobile website and app developers with the
necessary understanding of consumers’ needs. Despite the rapid
growth of mobile retail businesses, no published study has examined
shopping behaviour on fashion mobile apps and websites. A mixed method approach helped to understand why fashion
consumers prefer websites on smartphones, when diverse mobile
apps are also available. The following research methods were
employed: survey, eye-tracking experiments, observation, and
interview with retrospective think aloud. The mobile gaze tracking
device by SensoMotoric Instruments was used to understand
frustrations in navigation and other issues facing consumers in
mobile channel. This method helped to validate and compliment
other traditional user-testing approaches in order to optimize user
experience and enhance the development of mobile retail channel.
The study involved eight participants - females aged 18 to 35 years
old, who are existing mobile shoppers. The participants used the
Topshop mobile app and website on a smart phone to complete a task
according to a specified scenario leading to a purchase. The
comparative study was based on: duration and time spent at different
stages of the shopping journey, number of steps involved and product
pages visited, search approaches used, layout and visual clues, as
well as consumer perceptions and expectations. The results from the data analysis show significant differences in
consumer behaviour when using a mobile app or website on a smart
phone. Moreover, two types of problems were identified, namely
technical issues and human errors. Having a mobile app does not
guarantee success in satisfying mobile fashion consumers. The
differences in the layout and visual clues seem to influence the
overall shopping experience on a smart phone. The layout of search
results on the website was different from the mobile app. Therefore,
participants, in most cases, behaved differently on different
platforms. The number of product pages visited on the mobile app
was triple the number visited on the website due to a limited visibility
of products in the search results. Although, the data on traffic trends
held by retailers to date, including retail sector breakdowns for visits
and views, data on device splits and duration, might seem a valuable
source of information, it cannot explain why consumers visit many
product pages, stay longer on the website or mobile app, or abandon
the basket. A comprehensive list of pros and cons was developed by
highlighting issues for website and mobile app, and recommendations
provided. The findings suggest that fashion retailers need to be aware of
actual consumers’ behaviour on the mobile channel and their expectations in order to offer a seamless shopping experience. Added
to which is the challenge of retaining existing and acquiring new
customers. There seem to be differences in the way fashion
consumers search and shop on mobile, which need to be explored in
further studies.
Abstract: Rapid prototyping is a new group of manufacturing
processes, which allows fabrication of physical of any complexity
using a layer by layer deposition technique directly from a computer
system. The rapid prototyping process greatly reduces the time and
cost necessary to bring a new product to market. The prototypes
made by these systems are used in a range of industrial application
including design evaluation, verification, testing, and as patterns for
casting processes. These processes employ a variety of materials and
mechanisms to build up the layers to build the part. The present work
was to build a FDM prototyping machine that could control the X-Y
motion and material deposition, to generate two-dimensional and
three-dimensional complex shapes. This study focused on the
deposition of wax material. This work was to find out the properties
of the wax materials used in this work in order to enable better
control of the FDM process. This study will look at the integration of
a computer controlled electro-mechanical system with the traditional
FDM additive prototyping process. The characteristics of the wax
were also analysed in order to optimise the model production process.
These included wax phase change temperature, wax viscosity and
wax droplet shape during processing.
Abstract: Wicking and evaporation of water in porous knitted fabrics is investigated by combining experimental and analytical approaches: The standard wicking model from Lucas and Washburn is enhanced to account for evaporation and gravity effects. The goal is to model the effect of gravity and evaporation on wicking using simple analytical expressions and investigate the influence of fabrics geometrical parameters, such as porosity and thickness on evaporation impact on maximum reachable height values. The results show that fabric properties have a significant influence on evaporation effect. In this paper, an experimental study of determining water kinetics from different knitted fabrics were gravimetrically investigated permitting the measure of the mass and the height of liquid rising in fabrics in various atmospheric conditions. From these measurements, characteristic pore parameters (capillary radius and permeability) can be determined.
Abstract: The present explanatory study concerns with the
relation between Diabetes Mellitus and Food Balance in the Kingdom
of Saudi Arabia during 2005-2010, using published data. Results illustrated that Saudi citizen daily protein consumption
(DPC) during 2005-2007 (g/capita/day) is higher than the average
global consumption level of protein with 15.27%, daily fat
consumption (DFC) with 24.56% and daily energy consumption
(DEC) with 16.93% and increases than recommended level by
International Nutrition Organizations (INO) with 56% for protein,
60.49% for fat and 27.37% for energy. On the other hand, DPC per
capita in Saudi Arabia decreased during the period 2008-2010 from
88.3 to 82.36 gram/ day. Moreover, DFC per capita in Saudi Arabia
decreased during the period 2008-2010 from 3247.90 to 3176.43
Cal/capita/ day, and daily energy consumption (DEC) of Saudi
citizen increases than world consumption with 16.93%, whereas
increases with 27.37% than INO. Despite this, DPC, DFC and DEC
per capita in Saudi Arabia still higher than world mean. On the other
side, results illustrated that the number of diabetic patients in Saudi
Arabia during the same period (2005-2010). The curve of diabetic
patient’s number in Saudi Arabia during 2005-2010 is regular
ascending with increasing level ranged between 7.10% in 2005 and
12.44% in 2010. It is essential to devise Saudi National programs to educate the
public about the relation of food balances and diabetes so it could be
avoided, and provide citizens with healthy dietary balances tables.
Abstract: Processing of high-silicon bauxite on the base of the
traditional clinkering method is related to high power consumption
and capital investments, which makes production of alumina from
those ores non-competitive in terms of basic economic showings. For
these reasons, development of technological solutions enabling to
process bauxites with various chemical and mineralogical structures
efficiently with low level of thermal power consumption is important.
Flow sheet of the studies on washability of ores from the Timanskoe
and the Severo-Onezhskoe deposits is on the base of the flotation
method.
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: Developing our knowledge of when pineapple roots
grow can lead to improved water, fertilizer applications, and more
precise culture management. This paper presents current
understanding of morphological traits in pineapple roots, highlighting
studies using incubation periods and various solid MS media treated
with different sucrose concentrations and pH, which directly assess in
vitro environmental factors. Rooting parameters had different optimal
sucrose concentrations and incubation periods. All shoots failed to
root in medium supplemented with sucrose at 5 g/L and no roots
formed within the first 45 days in medium enriched with sucrose at
10 g/L. After 75 days, all shoots rooted in medium enriched with 10
and 20 g/L sucrose. Moreover, MS medium supplied with 20 g/L
sucrose resulted in the longest and the highest number of roots with
27.3 mm and 4.7, respectively. Root function, such as capacity for P
and N uptake, declined rapidly with root length. As a result, the
longer the incubation period, the better the rooting responses would
be.
Abstract: In this study, it has been studied to determine the
relationship between business performance and strategic flexibility,
which is defined to be the strategic choice that provides the ability of
rapidly responding the changes of the dynamic environment of the
companies, for having competitive advantages. In this context a field
study has been conducted over 56 companies, which are active in
informatics and electronics sectors in TEKNOKENT. As a result of
the study it has been determined that; strategic flexibility has an
effect on business performance and there is a positive and
statistically significant relationship between strategic flexibility and
business performance.
Abstract: Recently, numerous documents including large
volumes of unstructured data and text have been created because of the
rapid increase in the use of social media and the Internet. Usually,
these documents are categorized for the convenience of users. Because
the accuracy of manual categorization is not guaranteed, and such
categorization requires a large amount of time and incurs huge costs.
Many studies on automatic categorization have been conducted to help
mitigate the limitations of manual categorization. Unfortunately, most
of these methods cannot be applied to categorize complex documents
with multiple topics because they work on the assumption that
individual documents can be categorized into single categories only.
Therefore, to overcome this limitation, some studies have attempted to
categorize each document into multiple categories. However, the
learning process employed in these studies involves training using a
multi-categorized document set. These methods therefore cannot be
applied to the multi-categorization of most documents unless
multi-categorized training sets using traditional multi-categorization
algorithms are provided. To overcome this limitation, in this study, we
review our novel methodology for extending the category of a
single-categorized document to multiple categorizes, and then
introduce a survey-based verification scenario for estimating the
accuracy of our automatic categorization methodology.
Abstract: New and more powerful communications technologies
continue to emerge at a rapid pace and their uses in education are
widespread and the impact remarkable in the developing societies.
This study investigates Mobile Collaboration Learning Technique
(MCLT) on learners’ outcome among students in tertiary institutions
of developing nations (a case of Nigeria students). It examines the
significance of retention achievement scores of students taught using
mobile collaboration and conventional method. The sample consisted
of 120 students using Stratified random sampling method. Five
research questions and hypotheses were formulated, and tested at
0.05 level of significance. A student achievement test (SAT) was
made of 40 items of multiple-choice objective type, developed and
validated for data collection by professionals. The SAT was
administered to students as pre-test and post-test. The data were
analyzed using t-test statistic to test the hypotheses. The result
indicated that students taught using MCLT performed significantly
better than their counterparts using the conventional method of
instruction. Also, there was no significant difference in the post-test
performance scores of male and female students taught using MCLT.
Based on the findings, the following submissions was made that:
Mobile collaboration system be encouraged in the institutions to
boost knowledge sharing among learners, workshop and training
should be organized to train teachers on the use of this technique,
schools and government should consistently align curriculum
standard to trends of technological dictates and formulate policies
and procedures towards responsible use of MCLT.
Abstract: In this paper, we describe the use of formal methods
to model malware behaviour. The modelling of harmful behaviour
rests upon syntactic structures that represent malicious procedures
inside malware. The malicious activities are modelled by a formal
grammar, where API calls’ components are the terminals and the set
of API calls used in combination to achieve a goal are designated
non-terminals. The combination of different non-terminals in various
ways and tiers make up the attack vectors that are used by harmful
software. Based on these syntactic structures a parser can be
generated which takes execution traces as input for pattern
recognition.
Abstract: Predicting earnings management is vital for the capital
market participants, financial analysts and managers. The aim of this
research is attempting to respond to this query: Is there a significant
difference between the regression model and neural networks’
models in predicting earnings management, and which one leads to a
superior prediction of it? In approaching this question, a Linear
Regression (LR) model was compared with two neural networks
including Multi-Layer Perceptron (MLP), and Generalized
Regression Neural Network (GRNN). The population of this study
includes 94 listed companies in Tehran Stock Exchange (TSE)
market from 2003 to 2011. After the results of all models were
acquired, ANOVA was exerted to test the hypotheses. In general, the
summary of statistical results showed that the precision of GRNN did
not exhibit a significant difference in comparison with MLP. In
addition, the mean square error of the MLP and GRNN showed a
significant difference with the multi variable LR model. These
findings support the notion of nonlinear behavior of the earnings
management. Therefore, it is more appropriate for capital market
participants to analyze earnings management based upon neural
networks techniques, and not to adopt linear regression models.
Abstract: This work explores the inter-region investment
behaviors of Integrated Circuit (IC) design industry from Taiwan to
China using the amount of foreign direct investment (FDI). According
to the mutual dependence among different IC design industrial
locations, Lotka-Volterra model is utilized to explore the FDI
interactions between South and East China. Effects of inter-regional
collaborations on FDI flows into China are considered. The analysis
results show that FDIs into South China for IC design industry
significantly inspire the subsequent FDIs into East China, while FDIs
into East China for Taiwan’s IC design industry significantly hinder
the subsequent FDIs into South China. Because the supply chain along
IC industry includes upstream IC design, midstream manufacturing, as
well as downstream packing and testing enterprises, IC design industry
has to cooperate with IC manufacturing, packaging and testing
industries in the same area to form a strong IC industrial cluster.
Taiwan’s IC design industry implement the largest FDI amount into
East China and the second largest FDI amount into South China
among the four regions: North, East, Mid-West and South China. If IC
design houses undertake more FDIs in South China, those in East
China are urged to incrementally implement more FDIs into East
China to maintain the competitive advantages of the IC supply chain in
East China. On the other hand, as the FDIs in East China rise, the FDIs
in South China will successively decline since capitals have
concentrated in East China. In addition, this investigation proves that
the prediction of Lotka-Volterra model in FDI trends is accurate
because the industrial interactions between the two regions are
included. Finally, this work confirms that the FDI flows cannot reach a
stable equilibrium point, so the FDI inflows into East and South China
will expand in the future.
Abstract: Rapid population growth, urbanization and
industrialization are known as the most important factors of
environment problems. Elimination and management of solid wastes
are also within the most important environment problems. One of the
main problems in solid waste management is the selection of the best
site for elimination of solid wastes. Lately, Geographical Information
System (GIS) has been used for easing selection of landfill area. GIS
has the ability of imitating necessary economic, environmental and
political limitations. They play an important role for the site selection
of landfill area as a decision support tool. In this study; map layers will be studied for minimum effect of
environmental, social and cultural factors and maximum effect for
engineering/economic factors for site selection of landfill areas and
using GIS for a decision support mechanism in solid waste landfill
areas site selection will be presented in Aksaray/Turkey city,
Güzelyurt district practice.
Abstract: Inference plays an important role in the learning
process and it can lead to a rapid acquisition of a second language.
When learning a non-native language i.e., a critical language like
Arabic, the students depend on the teacher’s support most of the time
to learn new concepts. The students focus on memorizing the new
vocabulary and stress on learning all the grammatical rules. Hence,
the students became mechanical and cannot produce the language
easily. As a result, they are unable to predicate the meaning of words
in the context by relying heavily on the teacher, in that they cannot
link their prior knowledge or even identify the meaning of the words
without the support of the teacher. This study explores how the
teacher guides students learning during the inference process and
what are the processes of learning that can direct student’s inference.
Abstract: Three purified diets were formulated using fish meal,
soya bean, wheat flour, palm oil, minerals and maltose. The
carbohydrate in the diets was increased from 5 to 15% by changing
the cellulose content to study the effect of dietary carbohydrate level
on the growth parameters of Nile tilapia Oreochromis niloticus. The
protein and the lipid contents were kept constant in all the diets. The
results showed that, weight gain, protein efficiency ratio, net protein
utilisation and hepatosomatic index of fish fed the diet containing
15% cellulose were the lowest among all groups. Addition, the fish
fed the diet containing 5% cellulose had the best specific growth rate,
and food conversion ratio. While, there was no effect of the dietary
cellulose levels on condition factor and survival rate. These results
indicate that Nile tilapia fingerlings are able to utilize dietary
cellulose does not exceed 10% in their feed for optimum growth.
Abstract: The Gezi Park protests of 2013 have significantly changed the Turkish agenda and its effects have been felt historically. The protests, which rapidly spread throughout the country, were triggered by the proposal to recreate the Ottoman Army Barracks to function as a shopping mall on Gezi Park located in Istanbul’s Taksim neighbourhood despite the oppositions of several NGOs and when trees were cut in the park for this purpose. Once the news that the construction vehicles entered the park on May 27 spread on social media, activists moved into the park to stop the demolition, against whom the police used disproportioned force. With this police intervention and the then prime-minister Tayyip Erdoğan's insistent statements about the construction plans, the protests turned into anti- government demonstrations, which then spread to the rest of the country, mainly in big cities like Ankara and Izmir. According to the Ministry of Internal Affairs’ June 23rd reports, 2.5 million people joined the demonstrations in 79 provinces, that is all of them, except for the provinces of Bayburt and Bingöl, while even more people shared their opinions via social networks. As a result of these events, 8 civilians and 2 security personnel lost their lives, namely police chief Mustafa Sarı, police officer Ahmet Küçükdağ, citizens Mehmet Ayvalıtaş, Abdullah Cömert, Ethem Sarısülük, Ali İsmail Korkmaz, Ahmet Atakan, Berkin Elvan, Burak Can Karamanoğlu, Mehmet İstif, and Elif Çermik, and 8163 more were injured. Besides being a turning point in Turkish history, the Gezi Park protests also had broad repercussions in both in Turkish and in global media, which focused on Turkey throughout the events. Our study conducts content analysis of three Turkish reporting newspapers with varying ideological standpoints, Hürriyet, Cumhuriyet ve Yeni Şafak, in order to reveal their basic approach to news casting in context of the Gezi Park protests. Headlines, news segments, and news content relating to the Gezi protests were treated and analysed for this purpose. The aim of this study is to understand the social effects of the Gezi Park protests through media samples with varying political attitudes towards news casting.
Abstract: This paper focuses on how judiciaries in post-conflict societies can gain legitimacy through reformation. Legitimacy plays a pivotal role in shaping people’s behavior to submit to the law and verifies the rightfulness of an organ for taking binding decisions. Among various dynamics, judicial independence, access to justice and behavioral changes of the judicial officials broadly contribute to legitimation of judiciary in general, and the courts in particular. Increasing independence of judiciary through reform limits, inter alia, government interference in judicial issues and protects basic rights of the citizens. Judicial independence does not only matter in institutional terms, individual independence also influences the impartiality and integrity of judges, which can be increased through education and better administration of justice. Finally, access to justice as an intertwined concept both at the legal and moral spectrum of judicial reform avails justice to the citizens and increases the level of public trust and confidence. Efficient legal decisions on fostering such elements through holistic reform create a rule of law atmosphere. Citizens neither accept an illegitimate judiciary nor do they trust its decisions. Lack of such tolerance and confidence deters the rule of law and thus, undermines the democratic development of a society.