Hasil untuk "Business mathematics. Commercial arithmetic. Including tables, etc."

Maria Cristina Dorobantu, Sanjay Bissessur

Financial incentives and personal ideologies play a pivotal role in shaping firm outcomes. Analyzing data from North American firms between 2010 and 2019, our results show that ESG-aligned compensation is significantly associated with ESG performance, suggesting effective incentive structuring. We also find a positive relationship between improved ESG performance and enhanced financial returns, highlighting the economic benefits of sustainable practices. CEOs with pro-sustainability values can more effectively translate ESG objectives into financial returns. Conversely, the independence of the board of directors shows a limited effect, with firms with more independent boards displaying a slightly higher relationship between ESG performance and financial outcomes.

Kamariah Abu Bakar, A. A. Karim

Young children often face difficulty in acquiring Mathematics concepts. This study examined how photograph assist young children to understand the concept of early number and engage in addition activities within classroom learning. The study employed case study research design and involved six children (aged six years) in one preschool centre. Data was collected using observation, informal interviews and analysis of photograph produced by the focus group whilst engaged in various addition activities. The findings showed that photographs function as visual mathematical representations that facilitate and reinforce young children’s understanding of addition concept. The study implicated that young children’s creation of visual mathematical representations is an essential learning approach among young children and could be best assisted by the use of information technology and communication applications. Introduction Representation is vital in teaching and learning mathematics. Mathematics educators worldwide utilize various forms of representations including physical and virtual manipulatives, number lines, pictures, written and spoken symbols (Ahmad, Tarmizi, & Nawawi, 2010; Elia, Gagatsis, and Demetriou, 2007). As a result, students use various types of representation to access mathematical ideas and solve mathematical tasks. The study by Mohamed & Johnny (2010) reporting on students’ heavy reliance on a particular form of representation (i.e. symbols) raise concern among mathematics educators; because researchers strongly put emphasis on the link between children’s facility in a variety of representation and their mathematical understanding (Lesh, Post, & Behr, 1987). Research highlights the positive impacts of multiple representation use (including physical, verbal and written symbols) in mathematics teaching and learning: by supporting communication of mathematical thinking, understanding of concepts and the solving of various mathematic problems (Elia et al., 2007). Despite the positive function of multiple representation use as reported in a number of studies, little is International Journal of Academic Research in Business and Social Sciences Vol. 9 , No. 8, August, 2019, E-ISSN: 2222-6990 © 2019 HRMARS 3 reported about visual representations created in early year’s mathematics (Crespo & Kyriakides, 2007; Woleck, 2001) particularly with regards to the use of photographs that gave insight into young children’s understanding of addition concepts. Research Background Zarzycki (2004) indicate the importance of visualization in teaching and learning mathematics. “We could not even imagine introducing many mathematical concepts without illustrating them by pictures, drawings, graphs, etc.” (Zarzycki, 2004, p. 108), especially to young children who are more visual than adults. Presmeg (2006) suggested that visualization involves the creation of visual images which guide the creation of mathematical representations. The advancement of technology enables both teachers and students to benefit from technology (Lokman, Nasri & Khalid, 2019; Khalid, Karim & Husnin, 2018; Ruhil Amal, Nor Fariza & Affendi, 2017; George & Archontia, 2013; Khalid, Nawawi & Roslan 2009). In particular, technology assisted learning has been found useful to enhance children’s learning (Bakar & Nasri, 2018). For example, digital cameras, which offer an aid to the quick generation of visual images when teachers incorporate them into instruction and children utilize them to explore various mathematics concepts. The purpose of including visualization with technology in classrooms is to provide visual representations that facilitate communication about important mathematics concepts to help students develop deeper understanding. Since this technological device is associated with many special features, it offers unlimited opportunities to be integrated into the learning environment to help students “see the beauty and excitement in mathematics” (Cuoco & Curcio, 2001, p. xiii) A large number of studies related to digital camera usage, photography and visual imagery in the early learning environment have documented that integrating photographs with learning has positive impacts on children. For example, combining photography with literacy is helpful in developing language and literacy skills (Britsch, 2010; Byrnes & Wasik, 2009; Marinak, Strickland, & Keat, 2010). Researchers found that photographic activities encouraged meaningful discussion (Marinak et al., 2010) and led students to use longer sentences to describe pictures (Britsch, 2010). Therefore, more studies using digital cameras should be conducted to identify their utility in other subject areas. Researchers are increasingly encouraging various photographic activities to enhance learning of mathematics among students of all ages (Bragg & Nicol, 2011; Furner & Marinas, 2012; Northcote, 2011; Orr & Suh, 2013). Problem-posing and problemsolving using photographs helped develop students’ awareness of mathematics in everyday objects around them as they were searching for images to create the questions and problems (Bragg & Nicol, 2011; Orr & Suh, 2013). In fact, capturing outdoor images is a useful way to bring the mathematics found outside of the classroom into the learning space. Such activities provide a more meaningful way to make useful links between mathematical concepts and objects in the surrounding areas (Northcote, 2011) rather than being dependent on teachers to show the connection (Furner & Marinas, 2012). Exploring mathematics through photography permits students to realize and understand that mathematics is related to their everyday lives (Bragg & Nicol, 2011), therefore, enabling students to experience the International Journal of Academic Research in Business and Social Sciences Vol. 9 , No. 8, August, 2019, E-ISSN: 2222-6990 © 2019 HRMARS 4 beauty of mathematics (Cuoco & Curcio, 2001). Moreover, photos captured by students are often familiar objects found within their educational setting, thereby lessening the cognitive load related to understanding unfamiliar objects. Photography provides great opportunities for children to be active and explore the objects as well as various everyday phenomena in the environment. Further, the photo-taking activities can assist in making learning relevant and natural to the children. In taking their own photos, they are deciding what is important and constructing their own meaning of their experiences (Piaget, 1955). This is important in providing them with the opportunity to optimize their learning experiences. These experiences are imperative in the process of learning mathematical concepts. Researchers emphasize the importance of developing children’s arithmetic skills in the early years of instruction (Patel & Canobi, 2010; Resnick, 1992). Skills learned in the early years of school are important knowledge for use in many aspects of everyday life as well as for use in future learning and life. Children’s early counting experiences provide an important base towards understanding addition concepts (Gelman & Gallistel, 1978). Since teachers reported that their pre-schools’ children faced difficulties understanding the addition concept and continued struggling with this basic operation in Year One (Tyng, Zaman, & Ahmad, 2011), it is important to discover if visualization can help facilitate understanding of the addition topic in similar ways that it facilitates students understanding of other topics such as geometry. The Study This study aimed to examine how visual mathematical representations assist young children to understand the concept of early number and engage in addition activities within classroom learning. The study was underpinned by the significance of visual representation in mathematics learning and the necessity to use technology tools in classroom learning of young children. Although researchers have been investigating children’s representation usage for mathematics learning, researchers have focused mainly on examining either a particular form or neglected the utilization of visual representation. Furthermore, the inclusion of technological tools in this study (digital cameras) is essential to equip children with new and dynamic ways of learning and being prepared for the challenges of life in the 21st century. Specifically, the study explored the ways in which young children used photographs to portray addition concepts by addressing the following research questions: 1. How do young children use photographs to represent numbers and addition concept? 2. In which ways and to what extent do young children’s photographs portrayed their understanding of numbers and addition? Methodology This study was conducted in a ‘pre-school’ in Malacca, Malaysia. Six children (aged six years old) from the same classroom were selected to participate in this study. The researcher worked only with this group of children throughout the study, and the teacher continued lesson with the other children. For the past two months, the children had been learning how to count. They had not been taught the concept of International Journal of Academic Research in Business and Social Sciences Vol. 9 , No. 8, August, 2019, E-ISSN: 2222-6990 © 2019 HRMARS 5 addition. For this study, the researcher acted as the teacher to this focus group. At the beginning, the researcher introduced and modelled the addition processes using concrete materials. Then in the practice task, the children together with the researcher modelled addition situation using various objects. Next, the children were prompted to produce photographs that represent their ideas relating to addition concept. By prompting the children to represent their own meaning of addition through photographs, children were actively exploring and building their own understanding rather than passively receiving knowledge from the researcher. As Goldin and Shteingold (2001) state, internal and external represent

Fan Xinkui

S. Khomoviy, N. Tomilova, M. Khomovju

Accountancy is an integral part of any enterprise functioning. But it is impossible to keep an accounting without using a computer and software in modern economic conditions. Nowadays, the introduction of sanctions against the manufacturer and a number of dealers of one of the most popular software products, «1S: Accounting» introduced the problem of choosing accounting software before a considerable number of business entities that would be allowed for the use on the territory of Ukraine. There is a transformation of the accounting system and accounting procedures in the conditions of the use of the computer technologies and software products for accounting automation, which is accompanied by the increase in the quality and efficiency level of the management process. The application of automation software significantly increases the quality of accounting information process in organizations. We consider the main advantages of the use of modern information technology for automation of accounting procedures on the basis of the conducted critical analysis of special literature. They are: 1) processing and preserving a large number of identical units in the structural plan of accounting information; 2) the possibility of choosing the necessary information from a great number of data; 3) reliable and faultless realization of mathematical calculations; 4) operational obtaining of the necessary data for the adoption of reasonable management decisions; 5) repeated recreation of actions. It should be noted that in the conditions of the use of automated forms of accounting, the technological process of processing of records envisages the implementation of the following successive steps:1) collection and registration of primary data for further realization of automated processing; 2) the formation of arrays of records on electronic media, including: a journal of economic operations, the structure of synthetic and analytical accounts, manuals of analytical objects, permanent information etc.; 3) receiving, at the request of the user, the necessary accounting data for the reporting period in the form of registers of synthetic accounting, analytical tables and certificates of accounts. The overview of the major software products («Parus accounting», «SAP», «Master: accounting», «IS-pro»), which are widely used in Ukraine, showed that despite the restrictions, most enterprises, including those providing outsourcing services, continue to use the «1S: Accounting» program for keeping records. From our point of view, the most optimal accounting program of ukrainian production is «Master: accounting», which could completely replace the software product «1S: Accounting» in the field of agriculture. The software product «Master: agro» for keeping records of agrobusinesses meets the requirements of the current legislation of Ukraine and is fully adapted to the ukrainian market. It consists of functional modules embracing all areas of accounting and tax accounting. The important advantage of the program «Master: accounting» is also a training program for partners, which is made for 12 classes. The main purpose of this is to provide partners with practical skills in installing the program and the features of the configuration of its modules, the study of basic programming tools and settings for solving account tasks. The studying process is divided into 3 levels. The first level is «user» ‒ designed for anyone who can potentially work with the program. The second level «consultant» is for the automatic setting and training of users. The third «developer» is for those companies and partners who need aintenser adaptation of the product to the working process. Key words: automation, program, computer technologies, accounting of enterprise.

Guiqi Liu

M. Boers

This lecture introduces basic elements of poster design, and is followed after the session by a special poster tour devoted to design. It strongly links to the concepts discussed in my workshop on data visualisation. To design an effective poster, its message and the intended audience must be clear. Effective posters stand out because they convey their main message almost instantly, and then seduce participants to stay longer and learn more. Much more than oral presentations, posters are about selling your work in competition with all those other people presenting in your session. In a good poster, all elements work together like a symphony orchestra: Title, headings, text, tables, graphs, format, colours, layout, handouts, gimmicks, and … you! For the design process, you need a good plan (including timelines!), good tools (templates, software!) and a ruthless editor. Editing is about throwing out more and more stuff, until finally you reach the point where throwing out more destroys understanding. So the ‘orchestra’ has single instrumentation, and is wonderfully transparent. Posters are not ‘comprehensive’! All the details you love can go into a specially designed handout (NOT an exact replica of your poster). Your role as presenter is special: you must be visible but unobtrusive, and flexible to accommodate different viewer styles, and have different modes of presentation (eg. walkthrough, answer questions, respond to critique). Also make sure your contact details are visible and correct (if no handout, be sure to have business cards). If you are playful you can use gimmicks to increase your visibility: match your clothes to your colour scheme, make something in real 3D on your poster, use sound, etc. But don’t overdo it: this is just the icing on the cake: this is a science, not a commercial exhibit. When we go to assess posters in the upcoming poster tour, we will be looking for the following elements: Overall message clear? Text quality: brevity, clarity Table quality: clear vision, clear understanding Graph quality: clear vision, clear understanding Design elements: layout, choice of font, color Handout: not a replica, elements 1–5 repeated Presenter: style, contact details Disclosure of Interest None declared

P. Edwards, D. Duhon, Suhail Shergill Scotiabank

S. Jesse, S. Somnath, L. Collins et al.

Vijaya Babu Vommi

Multiple attribute decision making (MADM) methods are very useful in choosing the best alternative among the available finite but conflicting alternatives. TOPSIS is one of the MADM methods, which is simple in its methodology and logic. In TOPSIS, Euclidean distances of each alternative from the positive and negative ideal solutions are utilized to find the best alternative. In literature, apart from Euclidean distances, the city block distances have also been tried to find the separations measures. In general, the attribute data are distributed with unequal ranges and also possess moderate to high correlations. Hence, in the present paper, use of statistical distances is proposed in place of Euclidean distances. Procedures to find the best alternatives are developed using statistical and weighted statistical distances respectively. The proposed methods are illustrated with some industrial problems taken from literature. Results show that the proposed methods can be used as new alternatives in MADM for choosing the best solutions.

M. Boers

B. R. Moharana

Su Wei

Dadong Wang

Asiedu Elvis

J. Grosberg

Scott James, J. Larkin

The humble mathematical relation1, a fundamental (if implicit) component in computational algorithms, is conspicuously absent in most standard container collections, including Python’s. In this paper, we present the basics of a relation container, and why you might use it instead of other methods. The concept is simple to implement and easy to use. We will walk through with code examples using our implementation of a relation (https://pypi.python.org/pypi/relate) Background: It’s the Little Things In our work in surface and aviation traffic simulation we deal with many moving pieces, terabytes of streaming information. Managing this much information pieces requires, unsurprisingly, some significant computational machinery: clusters of multiprocessors; different interworking database topologies: HDF5, NoSQL and SQL; compiled code, scripted code; COTS tools, commercial and open source code libraries. For the Python components of our work, we are fortunate to have data crunching libraries: numpy, pandas etc... However, we kept finding that, despite this wealth of machinery, we would get caught up on the little things. There may be thousands of flights in the air at any one time, but there are far fewer types of aircraft. There may be millions of vehicles on the road, but only a handful of vehicle categories. Whereas we could place these mini-databases into our data crunching tools as auxiliary tables, we didn’t. It didn’t make sense to perform a table merge with streaming data when we could do a quick lookup, on-the-fly, when we needed to. We didn’t want to create a table with ten rows and two columns when we could easily put that information into a dictionary, or a list. We didn’t want to implement our transient, sparse table with a graph database or create tables with an ’other’ column which we would then have to parse anyhow. And besides the traffic specific information, there were all those other pesky details: file tags, user aliases, color maps. Instead we cobbled together our mini-databases with what we had within easy mental reach: lists, sets and dictionaries. And when we needed to do a search, or invert keys/values, or assure uniqueness of mappings, we would create a loop, a list comprehension or a helper class. * Corresponding author: scott.james@noblis.org ‡ Noblis Copyright © 2015 Scott James et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. After some time it occurred to us that what we were really doing with our less-than-big data was reinventing a mathematical relation, ... over and over again. Once we realized that, we replaced the bookkeeping code managing our mini-databases with relation instances. This resulted in a variety of good things: reduced coding overhead, increased clarity of purpose and, oddly, improved computational efficiency. What is a relation and what is it good for? A relation a simply a pairing of elements of one set, the domain, with another, the range. Rephrasing more formally, a relation is a collection of tuples (x,y) where x is in the domain and y is in the range. A relation, implemented as code, can perform a variety of common tasks: • Inversion: quickly find the values(range) associated with a key(domain) • Partitioning: group values into unique buckets • Aliasing: maintain a unique pairing between keys and values • Tagging: associate two sets in an arbitrary manner These roughly correspond to the four cardinalities of a relation: • Many-to-one (M:1): a function, each range value having possibly multiple values in the domain • One-to-many (1:M): a categorization, where each element in the domain is associated with a unique group of values in the range • One-to-one (1:1): an isomorphism, where each element in the domain is uniquely identified with a single range value • Many-to-many (M:N): an unrestricted pairing of domain and range What is it not good for? The relation, at least as we have implemented it, is a chisel, not a jack-hammer. It is meant for the less-than-big data not the actuallybig data. When computational data is well-structured, vectorized or large enough to be concerned about storage, we use existing computational and relational libraries. A relation, by contrast, is useful when the data is loosely structured, transient, and in no real danger of overloading memory. The API Using a relation should be easy, as easy as using any fundamental container. It should involve as little programming friction as possible. It should feel natural and familiar. To accomplish these 172 PROC. OF THE 14th PYTHON IN SCIENCE CONF. (SCIPY 2015) Method Comment __init__ establish the cardinality and ordering of a Relation __setitem__ assign a range element to a domain element __getitem__ retrieve range element(s) for a domain element __delitem__ remove a domain element and all associated range pairings. If the range element has no remaining pairings, delete it. extend combine two Relation objects values return the domain keys returns list of domains __invert__swap domain and range

E. Dept, A. Majumdar, K. Biswas et al.

Auke De Bos, Henk Edelman, Marlène Jans-Van Wieringen et al.

De Raad van Commissarissen heeft tot taak om toezicht te houden op het beleid van het bestuur en het bestuur met raad ter zijde te staan. De Raad van Commissarissen legt met behulp van het verslag van de Raad van Commissarissen, dat in de jaarverslaggeving van de onderneming wordt opgenomen, jaarlijks verantwoording af over zijn toezichtstaak. In totaal zijn de verslagen van Raden van Commissarissen over het verslagjaar 2011 van 85 in Nederland gevestigde ondernemingen onderzocht ten aanzien van de informatieverstrekking over een aantal specifieke onderwerpen, zoals frequentie van vergaderen, aanwezigheid van de commissarissen, zelfevaluatie, omgang met externe accountant, omgang met interne accountant, compliance en de informatievergaring. Het algemene beeld is dat er ruimte is voor verbetering van de transparantie over genoemde onderwerpen.

H. Prem, R. George, J. Mclean