bluuebunny/crossref_metadata_2025 huggingface dataset:
Legislating Morality: The Effects Of Tax Law Complexity On Taxpayers Attitudes
Authors: Nugent David A.
Published: March 2016

This paper addresses the effects of tax law complexity on the behavior of taxpayers. A particular focus is the effect of tax law complexity on taxpayers perceptions of the morality of taking deductions that might be disallowed. The topic of taxpayer morality is addressed in terms of the broader concept of deterrence theory, which suggests that deterrence factors include formal punishment, informal social punishment and the guilt that would be felt if a behavior were perceived to be immoral. Tax law complexity may give rise to the perception that taking a questionable deduction would be socially acceptable tax avoidance rather than socially unacceptable tax evasion, and that taking a questionable deduction is morally acceptable. It is hypothesized that greater tax law complexity is associated with less perception that taking questionable deductions is immoral, and that less perception that taking questionable deductions is immoral is associated with greater inclination to take questionable deductions. Accordingly, it is hypothesized that greater tax law complexity is associated with greater inclination to take questionable deductions. The study entailed an experimental survey in which subjects evaluated hypothetical scenarios in which the opportunity existed to save taxes by taking a deduction that might be disallowed. ANOVA and Regression results were consistent with the hypotheses.
Copulas In Finance Ten Years Later
Authors: Kharoubi-Rakotomalala Cecile , Maurer Frantz
Published: March 2016

Copula functions are mathematical tools that have been used in finance for approximately ten years. Their main selling point is to separate the dependence function (copula) from the marginal distributions. A little over a decade after the rise of copula modelling in finance, this article provides an initial assessment of their application in financial contexts. More specifically, the main purpose of this paper is to contribute to an ongoing debate in the field: the choice of copulas. Through an empirical study of two composite stock indices (S&P 500 and CAC 40) daily returns over the period 2002-2011, we show that this methodological challenge is still unsolved. With this in view, we suggest a method that enables to capture implicitly the empirical dependence structure without assuming any specific parametric form for it.
Stock Price Reactions And Long Run Performance Of Rule 144A Equity Issuance
Authors: Cai Kelly
Published: March 2016

This paper examines the valuation effect of Rule 144A equity offers on issuing firms common stocks for the period 1970 to 2010. Similar to findings for seasoned equity offerings, I find a statistically significant cumulative abnormal return of -3.07 percent over the three-day issue period for the overall sample of 160 Rule 144A equity offers. Further, I find that issuing firms exhibit significant long-run under-performance in stock returns over the three years after the issuance of Rule 144A equity offers. The results are consistent with the under-reaction hypothesis.
The Prediction Of Flexibility And Its Relationship With Work Variables
Authors: Van Wyk Rene , Adonis Mandla
Published: March 2016

The adaption of flexible practices is a necessity for businesses to be able to survive in a global competitive environment in support of entrepreneurial and market intelligence. This study explores the prediction of formal flexible practices compared with inflexible authoritarian business practices in a South African sample of 333 managers and supervisors. A Pearson Product-Moment Correlation between flexible and inflexible practices with corporate entrepreneurship, market orientation and job satisfaction revealed almost direct opposites of the coin. Extrinsic job satisfaction, management support and risk acceptance explained most of the variance in the prediction of both formal flexibility and inflexible authoritarianism by means of Hierarchical Multiple Regression. Management should be vigilant of the opposing relationships of flexible and inflexible work practices in business. Organizations should explore methods to adapt formal flexible practices supported by entrepreneurial and marketing orientations, as well as extrinsic job satisfaction. Management must particularly guard against inflexible authoritarianism and its adverse effects.
Using a large sample analysis of Thai listed firms, we address an important question. Do board diversity and network add value to firms? This article extends the debate on the benefits and costs of board diversity and network and their effect on the broad
Authors: Chinomona Richard
Published: March 2016

While researches on small businesses have grown substantially, there seem to be a paucity of researches that specifically investigate the effects of small business owners expertise on employees skills training and small business performance. In order to fill this void the current study examined the direct effects of small business owner expertise on small business performance and the mediating influence of employee skills training in this relationship. To empirically test the three (3) posited hypotheses, a sample data of 221 was collected from small business employees in Zimbabwe. The results indicate that small business owners expertise positively influence employees skills training and small business performance in a significant way. Managerial implications of the findings are discussed and limitations and future research directions are indicated.
Do Amateur Sellers Adopt The Professionals Price Ending Formats? Lessons From The Used Car Market
Authors: Prieto Marc
Published: March 2016

This study investigates the differences between professional retailers and amateur resellers in their adoption of different price ending formats. We conduct our analysis on a 1,700 ads car pool representative of the French used car market to demonstrate how seller profiles and car attributes impact price ending formats adoption. The results reveal that amateur sellers are more likely to use round ending prices than professionals, especially for expensive and high mileage cars. Furthermore, product attributes (extras) and obsolescence indicators significantly moderate the choices of price ending formats.
The Use Of CAMELS In Detecting Financial Distress Of Islamic Banks In Malaysia
Authors: Rahman Rashidah Abdul , Masngut Mazni Yanti
Published: March 2016

The current study uses CAMEL (Capital Adequacy, Asset Quality, Management Quality, Earnings Efficiency, and Liquidity) ratings system, with the addition of Shariah Compliance Ratio (CAMELS) in order to detect the financial distress of Islamic banks in Malaysia. Using neural network, the study analyses data collected from the 17 Islamic banks annual reports for the period 2006 to 2010. It was found that all Islamic banks have higher ETA ratios which portray a good performance of capital adequacy and are less likely to face financial distress. As for asset quality, all Islamic banks did not have the possibility to face financial distress as they are able to handle their non-performing loans throughout the years. Meanwhile for management quality, all Islamic banks show lower ratios in paying salaries to their employee. Earning efficiency for all Islamic banks show better performance and will be less likely to face financial distress in terms of return on assets but not for return of equity. Liquidity indicates that the Islamic banks have a large number of loans but they have sufficient liquid assets in order to cover their liabilities and commitments. Lastly for Shariah Compliance, Islamic banks have complied with all rules and regulations that have been regulated by Bank Negara Malaysias Shariah Advisory Council.
An Examination Of Technology And Organizations Change In Service Delivery To Meet Customer Expectations
Authors: Carr Amelia S.
Published: March 2016

The purpose of this study is to examine the role of technology and organizations change in service delivery to meet customer expectations in the movie rental industry. This research provides a review of relevant literature and presents a theoretical framework of the relationship between technology accessibility, customer technology preference, organizations change in service delivery, organization effectiveness in service delivery, and customer technology adoption. The following research question is addressed in the study: What is the role of technology as it relates to service delivery in the movie rental industry? The study offers four hypotheses derived from the theoretical framework and the literature. Survey data collected from customers is analyzed using exploratory data analysis. Four hypotheses were tested using regression models. All four hypotheses were supported based on the items included in the regression models. This study fills a gap in the literature on service delivery and technology changes. It differs from other studies by focusing on the customers' perspective of technology and the organizations effectiveness in service delivery.
Audit Fees In Family Firms: Evidence From U.S. Listed Companies
Authors: Ben Ali Chiraz , Lesage Cedric
Published: March 2016

Family businesses are an important part of the world economy (Anderson & Reeb, 2003) and differ considerably from non-family firms with regard to corporate governance. However, despite their difference, family businesses have received relatively little research attention. Our study contributes to this growing research by empirically investigating the relationship between family shareholding and audit pricing. Using a sample of 3,291 firm-year observations of major U.S. listed companies, for the 20062008 period, our results demonstrate that audit fees are negatively associated with family shareholding after taking into account time-varying effects and industry effects as well as traditional control variables. The empirical results are robust to alternative family shareholding measures and estimation model specifications. Our results are consistent with the convergence-of-interests hypothesis suggesting that family firms face lower manager/shareholders agency costs. Auditors charge lower fees for family firms because of lower information asymmetry and risk given that the controlling family is well informed about the firm and is better able to monitor managerial decisions.
Persistence Of Performance Using The Four-Factor Pricing Model: Evidence From Dow Jones Islamic Index
Authors: Arouri Mohamed , Teulon Frederic
Published: March 2016

Despite the increasing attention to ethical investments, the empirical studies on Islamic indices are scarce. The main goal of this article is to investigate whether Dow Jones Islamic Index 100 Titans (DJI100) delivers persistent performance. Using the Carhart (1997) four-factor model, we consider all historical data available from the launching of the index by Dow Jones on September 1999 to March 2011. We study all the firms included in the index and we construct the risk factors (Market premium, size, Book-to-Market, momentum). Our findings show positive performance for momentum strategy and support the idea that ethical investments could under-perform and thus investors accept to pay for their ethics.
Are Islamic Equity Indices More Efficient Than Their Conventional Counterparts? Evidence From Major Global Index Families
Authors: El Khamlichi Abdelbari , Sarkar Kabir , Arouri Mohamed , Teulon Frederic
Published: March 2016

Despite the increasing attention to ethical investments, the empirical studies on Islamic indices are scarce. Our article aims to contribute to the empirical literature by exploring the efficiency of these indices and their potential for diversification in comparison with the conventional benchmarks. We explore the existence of diversification opportunities by studying whether indices are cointegrated or not. Then, the weak-form efficiency level is analyzed by testing the random walk hypothesis using variance ratio tests. Our sample includes Islamic and mainstream indices of four indices families; among them, two Shariah-compliant indices which have not been studied before in the academic literature Our results show that Islamic indices have the same level of (in)efficiency as conventional ones, the indices of MSCI and FTSE families are the less inefficient. In terms of cointegration analysis, Islamic indices of Dow Jones and S&P have no cointegrating relations with their respective benchmarks, which suggests the existence of long-run diversification opportunities.
Are Credit Default Swaps Credit Default Insurances?
Authors: Schmaltz Christian , Thivaios Periklis
Published: March 2016

No, they are not. Although they exhibit similar cash flow patterns (economic perspective) this article argues that from a legal, accounting and regulatory perspective credit default swaps (CDS) are not considered to be an insurance contract. The protection buyer of a CDS is eligible to obtain the compensation without suffering any loss (and potentially realizing a gain) whereas insurance policies only pay out to compensate a loss (and not potentially realizing a gain). This disconnect between protection and exposure is the source for potential over-coverage. Furthermore, the concentrated set of reference entities and (interbank) counterparties as well as their tradeability make CDSs highly systemically significant products. Our conclusion is that CDSs are not default insurance policies. We propose to use default protection instead of credit default insurance to avoid the mislabelling. Furthermore, CDS have a substantial systemic risk potential which sharply contrasts to the limited systemic risk in the insurance industry. The legal classification of CDS as insurance contracts would have an enormous impact on the liquidity of CDS, as the ability of counterparties to issue and participate in CDS contracts would be limited.
Fundamental Indexes As Proxies For Mean-Variance Efficient Portfolios
Authors: Hodnett Kathleen , Botes Geare , Daswa Khumbudzo , Davids Kimberly , Fongwa Emmanuel Che , Fortuin Candice
Published: March 2016

Mean-variance efficiency was first explained by Markowitz (1952) who derived an efficient frontier comprised of portfolios with the highest expected returns for a given level of risk borne by the investor. The assumed mean-variance efficiency of the market portfolio along with the fact that it is capitalization-weighted underlies the rationale for market indexes being constructed by market capitalization weights (Mar, Bird, Casavecchia and Yeung, 2009). The pioneers of the fundamental index approach to investing, Arnott, Hsu and Moore (2005), however differ, and argue that market capitalization-weighted indexes are not mean-variance efficient due to their price-sensitivity, which leads to the overweighting of overvalued stocks and the underweighting of undervalued stocks, creating a return drag. The authors constructed an index weighted by fundamental determinants of firm value such as earnings, book value and revenue, proving that their fundamentally weighted index causes the return drag inherent in capitalization-weighted indexes to disappear. The aim of this paper is to discuss the evidence for and the arguments against fundamentally-weighted indexes as proxies for mean-variance efficient portfolios. We conclude that since the market cap-weighted index is only mean-variance efficient given the efficiency of the market, whilst the fundamental index incurs higher turnover, and may contain a value bias, its resistance to investor overreaction makes it a more valid mean-variance efficient proxy in an inefficient market.
Power Laws In Financial Markets: Scaling Exponent H And Alpha-Stable Distributions
Authors: Gunay Samet
Published: March 2016

In this study, we analyzed whether daily returns of Brent crude oil, dollar/yen foreign exchange, Dow&Jones Industrial Average Index and 12-month libor display power law features in the scaling exponent and probability distributions or not, using different methods. Due to the fact that the simulated time series with different values showed the robustness of Higuchis Fractal Dimension and Pengs Statistic, we used these two models in the analysis of the scaling features of the returns. On the other hand, in order to examine power law behaviors of probability distributions, we estimated parameters of the alpha-stable distributions for the return series using the Ecf and Percentile methods. Results showed that the Brent crude oil and 12-month libor have a high persistency in the returns, while the dollar/yen foreign exchange and Dow&Jones Industrial Average Index returns have short memory. According to the alpha-stable parameter estimations, all of the return series have thicker tails than normal distribution. Similar to the highest persistency of 12-month libor returns in the scaling exponent analysis, we have seen that this variable also has the thickest tails in the probability distributions, meaning that 12-month libor returns have the highest power law features within the series.
Ive Wanted A BMW Since I Was A Kid: An Exploratory Analysis Of The Aspirational Brand
Authors: Trocchia Philip J. , Saine Ruby Q. , Luckett Michael G.
Published: March 2016

Although aspirational brands are commonly referred to in the business literature, no consistent definition exists for the term. Further, aspirational brand is often used interchangeably with the term luxury brand. This study aims to conceptually define the term aspirational brandand delineate it from the well-established term luxury brand. A sample of 452 consumers were asked to provide five examples of luxury and aspitational brands. Responses from Baby Boomers and Millennials, males and females, and high-income and low-income consumers were compared. By asking a diverse group of consumers to provide examples of the two types of brands, we provide quantifiable evidence for the existence of two related but separate concepts. Sixty three percent more brands were named as aspirational than as luxury, lending support to the notion that a consumers classification of a brand as aspirational is more a function of internal influences than his or her classification of a brand as luxury. Further, differences were found between Millennials and Baby Boomers, men and women, and upper and lower income participants in terms of which brands they consider to be aspirational.
Analysing Voluntary Contribution To Online Forums Using A Proposed Critical Mass Contribution Model
Authors: Huo Qunying , Palmer Adrian
Published: March 2016

Online forums have become a popular means of communication, embracing the concept of customer co-creation defined by service dominant logic. Many company sponsored online forums fail to grow, whereas others rapidly achieve a scale at which they become sustainable. There have been many narrative descriptions to propose reasons for success and many partial models based on network growth and random association. This paper makes a contribution to knowledge by proposing a model based on critical mass theories. This integrates a range of discipline bases and recognises the differential rates of contribution of contributors and the evaluations they make prior to contribution. Practical suggestions are made for how companies can use the principles of critical mass models to improve their seeding of new forums with a view to rapidly reaching a critical mass where a forum becomes sustainable.
Role Of Total Quality Management In Service Innovations: An Empirical Study Of Pakistans Financial Services Firms
Authors: Arshad Arif Mohammad , Su Qin
Published: March 2016

This empirical study examines the relationship between total quality management (TQM) and service innovation as well as the relationship between service innovation and service quality in the Pakistans financial services industry. Most of the past research linked innovation performance with subjective performance of the firm. But, this study empirically evaluates the effect of innovation performance on firms judgmental performance (Service quality).There were 190 respondents from financial service firms in Pakistan. Multiple regression analysis was used to observe the connection between TQM, service innovation practices and service quality. A model is proposed based on theoretical considerations, connecting TQM constructs to the service innovation and to the service quality construct. The theoretical construct explains the connection among TQM practices, service innovation practices and service quality. The tri-dimensional relationship bridges the gap between TQM, service innovation and service quality and shows the importance of TQM in explaining the relationship between service innovation and service quality. This research also integrates the connection among TQM implementation, Service innovation practices and service quality. Data analysis shows that TQM implementation has a positive and significant impact on service innovation as well service quality. It has contributed in confirming that TQM practices deployed in a financial service firm in Pakistan has positive impact on service innovation and service quality.
The Determinants And Structural Change Of FDI In China A Study Based On City-Level Panel Data
Authors: Liang Yu
Published: March 2016

As one of the important developing countries, China has experienced a tremendous amount of economic growth in the past 30 years. This in turn has attracted a huge amount of foreign direct investment (FDI) into the country. However, according to past literature, FDI location is imbalance in China. Building upon this finding, this paper attempts to identify factors affecting the location determinants of FDI in China. By introducing spatial variable into the analysis, this paper measures the agglomeration effect of a city level data. The results show that the spatial variable (market potential factor), plays a significant role in FDI flows. Also I find that previous FDI flow, market potential factor, infrastructure construction, government preferential policies and coastal location can attract FDI flow. While higher wages and education level effects are not clear. By separating the data into two sub-sample periods (1996-2002 and 2003-2008), I find that in response to the transformation of the economic situation, foreign investors shift their investment direction into regions with high education and high income level. This observation is different to previous studies. This study provides deeper perspective on the factors that attract FDI flows to China, and how the transformation of the economic environment change the direction of FDI flows.
No Response Instead Of Stock Recommendations: Evidence From Korea
Authors: Yoo Youngtae , Kang Minjung
Published: March 2016

The objectives of this study are to confirm the theories and findings of empirical research related to stock recommendations in analysts reports and to examine from various angles the significance of stock recommendation revisions in the Korean capital market. In a considerable number of analysts reports, no stock recommendations are made; this area of the report remains blank. In this study, the blank is labeled No Response. We analyze the factors related to the decision to omit stock recommendations and the informational content of analysts reports in which no stock recommendations are made. There is no previous research on this phenomenon in Korea or other countries. Under the assumptions that the optimum portfolio of investors is affected by the trading of stocks, and that analysts reports reflect market expectations, we investigate the informational content of reports in which no stock recommendations are made by observing the abnormal returns on the day of disclosure.
The Spatial Dimension Of Take-Offs And Sustainability: The Case Of East Asian Countries
Authors: Choi Paul Moon Sub , Oh Jinhwan , Ko Changsu
Published: March 2016

This study examines the relationship between the size of a country and its “take-off” for economic development. We find that most countries which experienced economic upheavals in the past decades are relatively small in terms of area. Specifically, take-offs appear to be quicker for smaller landmasses with larger potential workforce and higher population density, controlled for financial markets maturity, corporate governance, economic openness, and human capital development. We also find that take-offs are not sustainable by nature as most countries in East Asia that which experience take-offs are currently facing slow-downs of their economies. Through this finding, we predict that China may experience a slow-down at around 36% and may reach to the 50-60% of income level of the U.S.
Adoption Of Social Networking In Education: A Study Of The Use Of Social Networks By Higher Education Students In Oman
Authors: Al-Mukhaini Elham M. , Al-Qayoudhi Wafa S. , Al-Badi Ali H.
Published: March 2016

The use of social networks is a growing phenomenon, being increasingly important in both private and academic life. Social networks are used as tools to enable users to have social interaction. The use of social networks (SNs) complements and enhances the teaching in traditional classrooms. For example, YouTube, Facebook, wikis, and blogs provide a huge amount of material on a wide range of subjects. This research aims to explore the need to change the traditional style of teaching and learning after the innovation of Web 2.0. The main objectives of this research are to discover the motives for the use of social networks by higher education students in Oman, to recognize the impact of social networking tools in learning and education generally, to analyse the problems that students might face when using social networks, and to determine whether the traditional learning methods need to be changed in the era of Web 2.0 technologies? In order to achieve the objectives of this research, the research methodology is to conduct a survey amongst Omani students at different universities, colleges, and other higher education institutions and to explore the social networking tools that might have an influence on teaching and learning styles. The type of data collected will be both quantitative and qualitative. This study is based mainly on the student's perspective - the impact on students of using social networking tools and what effect it has on the traditional style of learning and teaching. This study highlights the benefits of using social networks as tools for developing a new style of learning, and the negative impacts that can affect the process of learning, in order to provide a justification for using social networks in higher education.
Are Minority Women Able To Use Their Degree From American Public University System To Further Their Career?
Authors: Machuca Ana , Naranjo Enid , Apolinaris Leticia , Maison Carrie Teresa
Published: March 2016

The authors examined whether minority women alumni from an online degree program at American Public University System (APUS) were able to use their degree to further their careers. Alumni minority women were surveyed to determine if the education they obtained prepared them for their current job, opened new doors for job opportunities, opened doors for promotions, and/or enhanced their ability for a specific career field. It is important to understand the unique needs of minority women students in an online study environment.
Methods Of Care For Children Living In Orphanages In Saudi Arabia (An Exploratory Field Study)
Authors: Ashaalan Latifah , Al-zeiby Ibtisam
Published: March 2016

This study aimed to identify the extent to which caregivers, social workers and psychologists working in orphanages in Saudi Arabia adopt one or more of the following five methods of care when treating children: attention vs. non-attention, equality vs. discrimination, kindness vs. cruelty, acceptance vs. rejection and democracy vs. authoritarianism.
The Effects Of Two Different Instructional Programmes On Literacy Skills Of Kindergarten Children
Authors: Gahwaji Nahla M.
Published: March 2016

Lately, research exploring the effects of tutorial instructional programmes and educational games on literacy skills of kindergarten children has attracted large number of educational technology researchers and practitioners. Even though overwhelming research literature on the subject is available, the majority of this existing work is designed and organized in western contexts i.e. developed countries. Due to that reason, much less is known about the effects of tutorial instructional programmes and educational games on the literacy skills of Arabic speaking kindergarten children. Our study tries to bridge this gap in the existing literature by performing a comparison study of two different instructional programmes on the development of literacy skills amongst 5 to 6 years old kindergarten children in Saudi Arabia. As a result of this study, it was found that educational games were more effective in supporting and facilitating literacy skills of participating kindergarten children compared to tutorial instructional programmes.
The Internationalization Of Higher Education In China: The Role Of Government
Authors: Li Fuhui
Published: March 2016

In the process of internationalizing higher education, national governments play their role differently, and the relationship between Chinese institutions and the government is significantly different from that experienced by Western institutions. A critical distinction is that Chinese institutions are both academic entities and government institutions that implement government policies and goals. In relation to the internationalization of higher education, the Chinese government has shown a strong supporting attitude and has four main roles: national strategy designer and program planner, major funding provider, executive director, and regulator and supervisor. The internationalization of Chinese higher education has always been strategically designed and programmed by the government; consequently institutions formulate their own strategies and plans within the framework of the national ones. Though fundamental reforms are being implemented continuously, the Chinese government is still the major provider of funding for internationalization, just as it is for the whole public education sector. The Chinese government also acts like the executive director of a corporation in managing the internationalization of higher education. Government regulation and supervision are deeply embedded in the daily operation of Chinese institutions owing to political anxieties and economic considerations. The government’s four roles could be seen as inevitable and shared widely by many national governments, yet they are essential for characterizing the way the Chinese government plays its roles. This paper presents a theoretical exploration of governmental roles in internationalizing higher education, a topic that has attracted too little attention and requires further systematic analysis by educational researchers.
The Importance Of Self-Efficacy And Foreign Language Learning In The 21st Century
Authors: Jabbarifar Taghi
Published: March 2016

Two decades have now passed since Bandura (1986) introduced the concept of self-efficacy within the social cognitive theory of human behavior. He defined it as "people's judgments of their capabilities to organize and execute courses of action required to attain designated types of performances (1986). Much empirical evidence now supports the idea that self-efficacy touches almost every aspect of people's lives including foreign language learning; However, it has apparently received the least attention compared to other cognitive and affective issues. The present article attempts to shed some light on importance of the concept of self-efficacy, the role it can play in foreign language learning and the pedagogical implications it may have for foreign language teachers and the students of English language in the end of the first decade of the twenty first century.
A Look At The Attitudes Some Korean University Students Have Towards Different Accents In English
Authors: Yoo Alice Julianna
Published: March 2016

Casual observation usually shows a tendency for most Korean EFL students to prefer the pronunciation of teachers from English speaking nations such as Canada and the United States. However, sometimes their preferences and the reasons for their preferences, may not always reflect reality. This paper examines the results of a survey done on 92 EFL university students in South Korea, where they had to identify an accent and answer questions on how positive or negative their attitudes towards the accents were. This paper also examines some implications of the survey.
Access To Higher Education For National Development In Nigeria: Distance Education To The Rescue
Authors: Bakare Tewo V.
Published: March 2016

The paper examined the place of Distance Education (DE) as a method of Adult Education in Nigeria and its contribution to national development. The paper discussed DE practice and challenges in some African countries and related this to the Nigerian situation. The paper further noted the challenge of the national admission body for regular tertiary institutions with reconciling the ratio of applicants to those admitted. Incidentally, DE, which is originally a form of Adult Education, is fast becoming a replacement for regular higher education. The implication of this on Adult Education practice in Nigeria is that the changes in the demographics of participants in DE, along with other challenges, affect the essence of Adult Education provision, access and its conduct. The paper analyzed the concept of DE and noted that distance education is currently used to replace, instead of support mainstream education in Nigeria by eroding the more desirable non-formal approach. The paper agrees that DE can be used as a tool, per excellence, for human and national development, if practiced in its proper context, and attracts the desired target candidates. Several suggestions were proffered for better conduct of DE, including the use of awareness campaigns to attract the right candidates into DE programs as well as better provision of access to regular education for the youth to stem their influx into DE. The discourse has great implications for lifelong learning, access, national development and adult education practice in Nigeria and globally.
The Convergence Of Multinational Standards And Practices In International Financial Reporting
Authors: Harper Ashley B. , Leatherbury Linda , Machuca Ana , Phillips JoDee
Published: March 2016

The International Financial Reporting Standards (IFRS) is pending a move to incorporate a single set of accounting standards across International borders. The definitive decision for uniting the standards appears to be stalemated. The pending move by the United States to adopt financial reporting practices set forth by the IFRS to encompass a single set of reporting standards bears both advantages and disadvantages for multinational corporations. This paper examines some of the difficulties that can arise by using a single set of standards and addresses two significant studies regarding converging reporting standards. The paper concludes by discussing issues that could potentially arise if the standards are adopted in their entirety by the United States and the political issues that could emerge resultant of their adoption. The significance of international investment opportunities in foreign equity securities by investors in the United States and the significant number of foreign corporations registered on various securities exchanges around the world make the adoption and establishment of international reporting standards a challenge to many accounting professionals.
Strategies For Multicultural Management: Communication And A Common Set Of Values
Authors: Castaneda Mario E. , Bateh Justin
Published: March 2016

In the last 30 years, there has been a shift towards using multicultural strategies. The constant shifts taking place in multi-ethnic, multicultural, and multinational workforces indicate that both administrators of these organizations and higher education practices must evolve to adapt to needs for changing skill sets. In the future, multicultural management practices will continue to impact the way that businesses reach out to various stakeholders. Multicultural management strategies can be effective in creating a unique work environment that embraces various attributes of the culture groups comprising the workforce. To meet these challenges, leaders must be trained and educated to develop flexibility, understanding, and acceptance of alternate values when working in foreign locations or multi-national organizations. Moreover, they should be open to new ideas. Trends indicate that multicultural management strategies will become more common based on a central language, technological enhancements of communication, and establishing new traditions based on a combination of cultural values designed to reduce conflict and increase collaboration.
The Impact Of Using Multi-Sensory Approach For Teaching Students With Learning Disabilities
Authors: Obaid Majeda Al Sayyed
Published: March 2016

The purpose of this study is to investigate the effect of using the Multi-Sensory Approach for teaching students with learning disabilities on the sixth grade students' achievement in mathematics at Jordanian public schools. To achieve the purpose of the study, a pre/post-test was constructed to measure students' achievement in mathematics. The test consisted of twenty items on mathematics. The sample of the study comprised (117) sixth grade students in Ruqaya bent Al Rasoul School for girls and Fatima bent el Yaman school for girls in Irbid the first directorate of Education and was distributed into four sections, which were selected purposefully. The sample of the study was divided into four groups (two experimental and two control groups). The experimental group was taught using multi-sensory approach while the control group was taught using the current approach. The sample of the study was (62) students in the experimental group and (55) students in the control group. Those groups were distributed into four purposefully selected sections in Ruqaya bent Al Rasoul School for girls and Fatima bent el Yaman school for girls in Irbid the first directorate of Education. Descriptive statistical analyses were used (Means and Standard Deviation) for the pre and post- tests of students' mathematics test to experimental and control groups. The findings of the study indicated that there were statistically significant differences in the post- test between the control and the experimental groups in favor of the experimental group. The researcher proposed some recommendations to enhance the importance of parental involvement on students' achievement in English language such as conducting further studies on other populations and for a longer time.
Gauging a Firm’s Innovative Performance Using an Integrated Structural Index for Patents
Authors: Hu Xiaojun , Rousseau Ronald
Published: March 2016

Purpose

In this contribution we try to find new indicators to measure characteristics of a firm’s patents and their influence on a company’s profits.

Design/methodology/approach

We realize that patent evaluation and influence on a company’s profits is a complicated issue requiring different perspectives. For this reason we design two types of structural h-indices, derived from the International Patent Classification (IPC). In a case study we apply not only basic statistics but also a nested case-control methodology.

Findings

The resulting indicator values based on a large dataset (19,080 patents in total) from the pharmaceutical industry show that the new structural indices are significantly correlated with a firm’s profits.

Research limitations

The new structural index and the synthetic structural index have just been applied in one case study in the pharmaceutical industry.

Practical implications

Our study suggests useful implications for patentometric studies and leads to suggestions for different sized firms to include a healthy research and development (R&D) policy management. The structural h-index can be used to gauge the profits resulting from the innovative performance of a firm’s patent portfolio.

Originality/value

Traditionally, the breadth and depth of patents of a firm and their citations are considered separately. This approach, however, does not provide an integrated insight in the major characteristics of a firm’s patents. The Sh
(Y) index, proposed in our investigation, can reflect a firm’s innovation activities, its technological breadth, and its influence in an integrated way.
Understanding the Correlations between Social Attention and Topic Trends of Scientific Publications
Authors: Dong Xianlei , Xu Jian , Ding Ying , Zhang Chenwei , Zhang Kunpeng , Song Min
Published: March 2016

Purpose

We propose and apply a simplified nowcasting model to understand the correlations between social attention and topic trends of scientific publications.

Design/methodology/approach

First, topics are generated from the obesity corpus by using the latent Dirichlet allocation (LDA) algorithm and time series of keyword search trends in Google Trends are obtained. We then establish the structural time series model using data from January 2004 to December 2012, and evaluate the model using data from January 2013. We employ a state-space model to separate different non-regression components in an observational time series (i.e. the tendency and the seasonality) and apply the “spike and slab prior” and stepwise regression to analyze the correlations between the regression component and the social media attention. The two parts are combined using Markov-chain Monte Carlo sampling techniques to obtain our results.

Findings

The results of our study show that (1) the number of publications on child obesity increases at a lower rate than that of diabetes publications; (2) the number of publication on a given topic may exhibit a relationship with the season or time of year; and (3) there exists a correlation between the number of publications on a given topic and its social media attention, i.e. the search frequency related to that topic as identified by Google Trends. We found that our model is also able to predict the number of publications related to a given topic.

Research limitations

First, we study a correlation rather than causality between topics’ trends and social media. As a result, the relationships might not be robust, so we cannot predict the future in the long run. Second, we cannot identify the reasons or conditions that are driving obesity topics to present such tendencies and seasonal patterns, so we might need to do “field” study in the future. Third, we need to improve the efficiency of our model by finding more efficient variable selection models, because the stepwise regression method is time consuming, especially for a large number of variables.

Practical implications

This paper analyzes publication topic trends from three perspectives: tendency, seasonality, and correlation with social media attention, providing a new perspective for identifying and understanding topical themes in academic publications.

Originality/value

To the best of our knowledge, we are the first to apply the state-space model to examine the relationships between healthcare-related publications and social media to investigate the relationships between a topic’s evolvement and people’s search behavior in social media. This paper thus provides a new viewpoint in the correlation analysis area, and demonstrates the value of considering social media attention in the analysis of publication topic trends.
A revisão por pares a partir da percepção dos editores
Authors: Silva Cláudio Nei Nascimento da , Moreiro-Gonzalez José Antonio , Mueller Suzana Pinheiro Machado
Published: March 2016

Introdução: Este trabalho apresenta o resultado de um estudo sobre as dificuldades dos editores de periódicos brasileiros, espanhóis e mexicanos no processo de revisão por pares. Método: Os dados foram colhidos por meio de um questionário composto de questões fechadas e uma aberta, aplicado a editores de periódicos bem qualificados segundo critérios dos três países e tratados com base na estatística descritiva. Resultados: Os resultados revelaram as principais tarefas realizadas pelo editor no processo de revisão por pares e as diferenças e semelhanças entre países e área do conhecimento. Conclui-se que, além de existirem tarefas onde os editores enfrentam mais dificuldades, os níveis de dificuldades são semelhantes entre países, embora com significativas diferenças entre as áreas do conhecimento.
Biblioteca universitária, escolar e comunitária
Authors: Crivellari Helena Maria Tarchi , Sima Aline Michelle
Published: March 2016

A Expansão da Rede Federal de Educação Profissional, Científica e Tecnológica ocorrida em 2008, pela lei 11.892, transformou diferentes instituições de ensino técnico federais em Institutos Federais de Educação, Ciência e Tecnologia, que são responsáveis pela educação profissional em diferentes modalidades de ensino, promovendo tanto a educação básica quanto a educação superior. Inseridas nesse contexto estão as bibliotecas dessas instituições, que são, concomitantemente, bibliotecas escolares e universitárias. Com o objetivo de demonstrar o papel dessas bibliotecas, motivado pelo questionamento sobre a possibilidade de convivência desses tipos de bibliotecas em um mesmo espaço, apresenta-se um estudo de caso sobre a Biblioteca Comunitária Professora Ebe Alves da Silva, do Instituto Federal de Minas Gerais que, além de escolar e universitária é também “comunitária”, pela sua própria denominação. Para a concretização do estudo de caso foram realizadas entrevistas e aplicados questionários, dirigidos a diferentes atores da comunidade interna e externa da instituição. Os resultados foram submetidos à técnica do Discurso do Sujeito Coletivo – DSC - que ilustrou a discussão, relacionando os aspectos teóricos sobre biblioteca escolar, biblioteca universitária e biblioteca comunitária à realidade da Biblioteca Comunitária Professora Ebe Alves da Silva. A pesquisa concluiu que a biblioteca estudada cumpre os três papéis, constituindo-se em uma agente propulsora da democratização da informação e contribuindo para o desenvolvimento do município.
Sistema de gerenciamento de conteúdo
Authors: Ribeiro Danielly Santos , Silva Márcio Bezerra da
Published: March 2016

Objetiva, a partir das pesquisas aplicada (prototipagem), explicativa e bibliográfica, e de abordagem qualitativa, apresentar uma proposta de catálogo bibliográfico 2.0 na perspectiva dos sistemas gerenciadores de conteúdo (CMS), em consonância com os preceitos da Web 2.0 e com as ações de representação da informação da biblioteconomia (catalogação e indexação). Resulta em um catálogo bibliográfico 2.0 desenvolvido no CMS WordPress mediante o uso do template Fashionista, e dos plug-ins Book Review Library, que possibilita a realização de ações de representação da informação; e Rating-Widget: Star Rating, que permite avaliar os itens do catálogo. Conclui-se que a proposta apresenta um ambiente dinâmico e intuitivo que permite e incentiva a participação ativa dos usuários mediante avaliação dos registros, sugestão de livros cujos gêneros sejam similares e rotulação livre, diferentemente das propostas dos tradicionais catálogos públicos de acesso em linha, sem participação do usuário, dificuldades na navegação e insatisfação nos processos de busca.