This paper aims to overview BIM (building information modeling) implementation in Singapore and to clarify the problems concerned with BIM in Singapore and Japan. The Singapore BIM Roadmap and related policies devel...This paper aims to overview BIM (building information modeling) implementation in Singapore and to clarify the problems concerned with BIM in Singapore and Japan. The Singapore BIM Roadmap and related policies developed by BCA (Building and Construction Authority) are introduced at first along with the background and environment in Singapore. Despite of the assessment from Japan, BIM implementation in Singapore is not always perfect and well-equipped according to the authors' interviews to Japanese general contractors operating in Singapore. Japanese general contractors have ability to produce and coordinate design drawings and shop drawings by hiring in-house architects and engineers. The client and the architects can reduce project risk concerning design and drawings by transferring it to the general contractor. The authors discuss the problems on project management to show the strategy to develop the new version of BIM, hoping to share the value with all of the stakeholders of the project.展开更多
The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) in Swaziland. The study further seeks to determine if...The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland (SIA) has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.展开更多
This study provides some insights of investors' view on auditor independence focusing on auditor switching. Hence, the purpose of this study is to examine the effect of appointing a new auditor on investors' reliabi...This study provides some insights of investors' view on auditor independence focusing on auditor switching. Hence, the purpose of this study is to examine the effect of appointing a new auditor on investors' reliability on reported earnings in financial accounts. Analyses are based on a matched-pair sample of 162 listed companies in the Bursa Malaysia for the year 2011. The results of the ordinary least squares (OLS) regression show that earnings response coefficients for auditor switching companies are significantly higher than for non-auditor switching companies. The results provide support for the contention that investors place greater reliability on the financial accounts audited by newly appointed auditors. This finding is consistent with the Malaysian audit market where long audit tenure is a common practice and auditor switching is considered rare. Findings provide support for the long discussed issue of the importance of auditor rotation in maintaining auditor independence.展开更多
Case study research investigated the launching of an innovative Live Journal, as part of a professional social network, during international conference held in Israel on the subject of teacher training. Research liter...Case study research investigated the launching of an innovative Live Journal, as part of a professional social network, during international conference held in Israel on the subject of teacher training. Research literature notes various publications used to record research and academic materials, but talks less about tools accompanying academic conferences. As far as could be ascertained no online "live journal" has served the needs of a professional conference. To understand the process and contribution of the Live Journal, qualitative study was chosen, using categorical analysis to interpret materials uploaded by participants on the journal. Additionally, in-depth interviews exposed participants' voices and interpretations. The research aimed to identify factors encouraging or hindering the initiative's success, patterns of participation, participants' characteristics, writing styles and incumbent difficulties and aimed to present a model for optimal operation of the Live Journal. Findings indicate essential components for the journal's success include: participants, technology and marketing, noting the importance of each component and their correlation with other components. The journal's potential to assist construction of a professional community, and act as an impetus for professional development and familiarity with other professionals in the field indicates the importance of the journal and constitutes the key for success.展开更多
Becoming a tea art practitioner, or charen (茶人), involves cultivation of body and mind. This paper attempts to document the long-term process of bodily and mindful cultivation from an anthropological, participant-...Becoming a tea art practitioner, or charen (茶人), involves cultivation of body and mind. This paper attempts to document the long-term process of bodily and mindful cultivation from an anthropological, participant-observation, and self-reflective point of view. I will describe my experiences from entering the world of Taiwan Residents tea art through learning the great variety of teas and the techniques for making them, designing my own tea sets, and performing in tea gatherings. This learning process has gone well beyond what is required of a researcher, or a good observer, because it has not only allowed me to understand, interpret, and analyze the aesthetics and ritual of Taiwan Residents tea art but it has also required that I "designs" or be creative in presenting Taiwan Residents tea art to my own cultural members. This substantially changes my status from the objective observer my profession requires, to a dedicated performer and even a designer/creator of my own culture. My self-reflexivity in this process points to not only methodological issues but also theoretical ones, including recent academic interest in materiality, cultural performance, lifestyle, bodily discipline, and the senses. Through self-reflection, I intends to reveal connections among them.展开更多
Foreign language teachers' codeswitching (CS) between Foreign Language (FL) and Mother Tongue (MT) in class has been under discussion for years. Out of the pedagogical concern, many teaching practitioners condu...Foreign language teachers' codeswitching (CS) between Foreign Language (FL) and Mother Tongue (MT) in class has been under discussion for years. Out of the pedagogical concern, many teaching practitioners conducted various studies in different contexts aiming at describing, quantifying, and interpreting teachers' CS between FL and MT in class. However, up till now little attention is paid to students' perceptions and understandings of teachers' CS, which may help improve educators' understanding of the phenomenon in FL classrooms. This paper presents the result of two focus group interviews with groups of Chinese university students at their third and fourth year of college. Following a formal interview outline, issues on students' recall, understanding and evaluation of teachers' CS are addressed in the interview. Based on the analysis of the interviews, a better understanding on foreign language teachers' CS is gained, and students' perceptions on teachers' purposes and reasons for CS are drawn. A framework for investigating foreign language teachers' CS in Chinese universities is proposed with two hypotheses generated.展开更多
In some contexts such as private language schools of Iran language teachers are recruited mainly on the basis of their speaking fluency and in other EFL contexts they are recruited simply because they are native speak...In some contexts such as private language schools of Iran language teachers are recruited mainly on the basis of their speaking fluency and in other EFL contexts they are recruited simply because they are native speakers. Moreover, previous studies mainly focus on comparing the effectiveness of native and non-native language teachers by exploring learners' and teachers' perceptions of native and non-native language teachers. Since recruitment criteria are theoretically unjustified and the results of previous studies are subjective and inconclusive, this study aims at making a case in the opposite direction. That is, the researchers argue that there should be: (1) a shift away from recruiting language teachers on the basis of their speaking fluency and native language background towards hiring language teachers on the basis of their professional performance in the language classroom; (2) a shift away from exploring learners' and teachers' perceptions of native and non-native teachers towards studying the effect of teachers' native language on learners' proficiency, accuracy, fluency, and achievement. To pave the way for these shifts, this study first reviews the theoretical perspectives and empirical findings concerning effective language teachers and then draws conclusions and implications which help interested stakeholders, i.e., supervisors, make informed decisions when they recruit language teachers.展开更多
Social issues are increasingly recognized as significant inhibitors to mineral development projects. Increasingly, social risk is being recognized as a key factor determining the success of a mineral investment. Group...Social issues are increasingly recognized as significant inhibitors to mineral development projects. Increasingly, social risk is being recognized as a key factor determining the success of a mineral investment. Groups opposed to a mine for social or political reasons otten use environmental impacts, real or perceived, to prevent mine development. These risk factors depend largely on cultural perceptions of mining activities and must be understood as such in order to be appropriately managed. A first step to addressing social issues is inclusive, transparent and meaningful engagement of stakeholders. This process allows stakeholders to understand what the other parties value in order to collectively establish a common currency for development and the creation of mutual value. Expanding the scope of benefits and values a mine can bring is of increasing importance to mining companies who typically consult outside specialists remote from the mine site and late in the development timeline for this purpose. Training technical staff, engineers and geologists, who make initial and ongoing contact with local interests, in a holistic approach to mine development is crucial to successful and economic mineral development projects. Further extending this conversation to the genera/ public, media governments and non-govemmental organizations is a necessary step in developing a meaningful discourse on the benefit of mining activities.展开更多
In the frame of the Greek educational system, education for consumer citizenship is provided to thirteen-year-old students who attend courses on home economics in junior high school. Students' training is focused, am...In the frame of the Greek educational system, education for consumer citizenship is provided to thirteen-year-old students who attend courses on home economics in junior high school. Students' training is focused, among others, on their acquaintance with the notion and the basic principles of consumption, primarily within the frame of family running, and, secondly, in the frame of narrower or broader social settings. Students are consequently expected to actively develop styles of mature consuming behaviour in family, school, and society. In the Faculty of Home Economics and Ecology at Harokopio University of Athens, student teachers attend special courses on consumer citizenship are systematically trained to use effectively alternative instructional strategies during the teaching of subject units that refer to consumer citizenship. The present study aims at presenting, firstly, how Greek student teachers are trained through University Syllabus and Practicum in order to be qualified as educators for consumer citizenship, and, secondly, how they diffuse this specific knowledge to their students during their years of in-class service. In addition, the study examines the career satisfaction of the graduates of home economics and ecology at Harokopio University of Athens. The result of the present study showed that the great majority of graduates were promptly appointed as teachers to Greek high schools, and today they are considered to play a major role in the conveyance of the education for consumer citizenship's principles in Greek society, since home economics is the only junior high school subject that promotes and develops consumer awareness in Greek secondary education.展开更多
"Independent Audit basic norms" pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion." In t..."Independent Audit basic norms" pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion." In the stock market, an independent audit is an important means to achieve fair presentation of financial statements by SFC-authorized accounting firm to conduct an independent audit of listed companies. In the open accounting services market, the independent audit is the most occupied audit resources, the most important business, and therefore the business is also subject to severe supervision of the SFC. Its value lies in perform forensic of the financial statements information of listed companies, and the higher the quality, the more it can reduce the risk of material misstatement of the financial statements, which is the need to strengthen and improve audit quality. Our independent audit market originated in the 1980s, along with the reform and opening up, China's economy is experiencing rapid growth, the demand for high quality audit increasingly enhanced. Audit activities have the nature of external and information asymmetry. External audit refers to it have an impact to investors, government departments and the other public stakeholders. Information asymmetry refers to the information asymmetry between the auditor and the audited entity, but due to the presence of asymmetric information and other reasons, the interests of stakeholders will be hurt by false information Government regulation as a model audit industry control, either in foreign or domestic, have played an irreplaceable role, especially in the socialism of China, plays a leading role. For example, when Enron bankruptcy United States speedly issue SOX in 2002 to strengthen the role of government regulation, effectively preventing the conspiracy of the CPA and the audited entity and improve audit quality. Visiblely, the role of government regulation in the audit market is very important.展开更多
With the increasing pressure on companies to engage in corporate social responsibility (CSR), it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards...With the increasing pressure on companies to engage in corporate social responsibility (CSR), it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards their stakeholders. Corporate reporting is a major tool whereby they can demonstrate their transparency and their will to contribute to society. However, reporting is often addressed as a narrow and restricted discipline based on specific areas of communication like financial and CSR communication, which potentially can lead to "disconnected reporting". The aim of this paper is to address reporting within a framework of corporate communication, introducing the concept of corporate reporting as "an issue of integration" and to discuss the opportunities and challenges of corporate reporting as a driver for gaining social legitimacy. Recent research in corporate reporting and the development of standards by distinguished reporting agencies (e.g., Klynveld Peat Marwick Goerdeler (KPMG), A4S, PricewaterhouseCoopers (PwC)) seem to support this position, arguing that integrated reporting is "the way forward". Accordingly, the authors conclude that there is a need to include a broader range of aspects in the corporate reporting literature applying a strategic integrated approach by which corporate reporting may more explicitly help businesses and organizations gain social legitimacy towards their internal and external stakeholders.展开更多
Ancient civilizations adopted an early education system that included religion as an integral part of its focus. For this reason, priests, monks, and other people of faith, were trusted with the important task of educ...Ancient civilizations adopted an early education system that included religion as an integral part of its focus. For this reason, priests, monks, and other people of faith, were trusted with the important task of educating their community and instructing them in the values, beliefs, and norms of their society. As time passed, public education continued to evolve to keep up with the societal demands to the point that education and religion were not longer connected. Simultaneously, professionals in the education field have also changed and educators are no longer required to be people of faith. However, considering that the mission of education has remained the same, it would be unrealistic to consider teachers as unspiritual individuals regardless of their religious beliefs and affiliations. This paper explores the idea that educators are innate spiritual individuals who strive to perpetuate the norms, values and virtues of their society. In addition, this article presents the concept of teacher spiritualism as a contemporary reality of our teachers and our educational system.展开更多
This paperprovides a historical overview intending to clarify the methods of interpretation of timber-framed buildings by different authors of construction treatises, and structural intentions of the carpentry designe...This paperprovides a historical overview intending to clarify the methods of interpretation of timber-framed buildings by different authors of construction treatises, and structural intentions of the carpentry designers and master builders, throughout the centuries, until the period when it became scientific structural theory. It describes the "box-frame" construction that appeared in Lisbon, after the earthquake of 1755, characterized by its good seismic resistance. This knowledge is important to determine a strategy of an efficient restoration practice in historical constructions which require an intervention subordinated to its raised patrimonial and artistic value, minimum, which respects the authenticity of its structural and construction conception and which is reversible and compatible, in physical, chemical, mechanic and aesthetic terms. Empirical understanding of the most important properties of wood to structure purposes, the defects of structural timbers, the framing and the preliminary survey followed by the structural survey were some of the difficulties which can be overcame in practice.展开更多
文摘This paper aims to overview BIM (building information modeling) implementation in Singapore and to clarify the problems concerned with BIM in Singapore and Japan. The Singapore BIM Roadmap and related policies developed by BCA (Building and Construction Authority) are introduced at first along with the background and environment in Singapore. Despite of the assessment from Japan, BIM implementation in Singapore is not always perfect and well-equipped according to the authors' interviews to Japanese general contractors operating in Singapore. Japanese general contractors have ability to produce and coordinate design drawings and shop drawings by hiring in-house architects and engineers. The client and the architects can reduce project risk concerning design and drawings by transferring it to the general contractor. The authors discuss the problems on project management to show the strategy to develop the new version of BIM, hoping to share the value with all of the stakeholders of the project.
文摘The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland (SIA) has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.
文摘This study provides some insights of investors' view on auditor independence focusing on auditor switching. Hence, the purpose of this study is to examine the effect of appointing a new auditor on investors' reliability on reported earnings in financial accounts. Analyses are based on a matched-pair sample of 162 listed companies in the Bursa Malaysia for the year 2011. The results of the ordinary least squares (OLS) regression show that earnings response coefficients for auditor switching companies are significantly higher than for non-auditor switching companies. The results provide support for the contention that investors place greater reliability on the financial accounts audited by newly appointed auditors. This finding is consistent with the Malaysian audit market where long audit tenure is a common practice and auditor switching is considered rare. Findings provide support for the long discussed issue of the importance of auditor rotation in maintaining auditor independence.
文摘Case study research investigated the launching of an innovative Live Journal, as part of a professional social network, during international conference held in Israel on the subject of teacher training. Research literature notes various publications used to record research and academic materials, but talks less about tools accompanying academic conferences. As far as could be ascertained no online "live journal" has served the needs of a professional conference. To understand the process and contribution of the Live Journal, qualitative study was chosen, using categorical analysis to interpret materials uploaded by participants on the journal. Additionally, in-depth interviews exposed participants' voices and interpretations. The research aimed to identify factors encouraging or hindering the initiative's success, patterns of participation, participants' characteristics, writing styles and incumbent difficulties and aimed to present a model for optimal operation of the Live Journal. Findings indicate essential components for the journal's success include: participants, technology and marketing, noting the importance of each component and their correlation with other components. The journal's potential to assist construction of a professional community, and act as an impetus for professional development and familiarity with other professionals in the field indicates the importance of the journal and constitutes the key for success.
文摘Becoming a tea art practitioner, or charen (茶人), involves cultivation of body and mind. This paper attempts to document the long-term process of bodily and mindful cultivation from an anthropological, participant-observation, and self-reflective point of view. I will describe my experiences from entering the world of Taiwan Residents tea art through learning the great variety of teas and the techniques for making them, designing my own tea sets, and performing in tea gatherings. This learning process has gone well beyond what is required of a researcher, or a good observer, because it has not only allowed me to understand, interpret, and analyze the aesthetics and ritual of Taiwan Residents tea art but it has also required that I "designs" or be creative in presenting Taiwan Residents tea art to my own cultural members. This substantially changes my status from the objective observer my profession requires, to a dedicated performer and even a designer/creator of my own culture. My self-reflexivity in this process points to not only methodological issues but also theoretical ones, including recent academic interest in materiality, cultural performance, lifestyle, bodily discipline, and the senses. Through self-reflection, I intends to reveal connections among them.
文摘Foreign language teachers' codeswitching (CS) between Foreign Language (FL) and Mother Tongue (MT) in class has been under discussion for years. Out of the pedagogical concern, many teaching practitioners conducted various studies in different contexts aiming at describing, quantifying, and interpreting teachers' CS between FL and MT in class. However, up till now little attention is paid to students' perceptions and understandings of teachers' CS, which may help improve educators' understanding of the phenomenon in FL classrooms. This paper presents the result of two focus group interviews with groups of Chinese university students at their third and fourth year of college. Following a formal interview outline, issues on students' recall, understanding and evaluation of teachers' CS are addressed in the interview. Based on the analysis of the interviews, a better understanding on foreign language teachers' CS is gained, and students' perceptions on teachers' purposes and reasons for CS are drawn. A framework for investigating foreign language teachers' CS in Chinese universities is proposed with two hypotheses generated.
文摘In some contexts such as private language schools of Iran language teachers are recruited mainly on the basis of their speaking fluency and in other EFL contexts they are recruited simply because they are native speakers. Moreover, previous studies mainly focus on comparing the effectiveness of native and non-native language teachers by exploring learners' and teachers' perceptions of native and non-native language teachers. Since recruitment criteria are theoretically unjustified and the results of previous studies are subjective and inconclusive, this study aims at making a case in the opposite direction. That is, the researchers argue that there should be: (1) a shift away from recruiting language teachers on the basis of their speaking fluency and native language background towards hiring language teachers on the basis of their professional performance in the language classroom; (2) a shift away from exploring learners' and teachers' perceptions of native and non-native teachers towards studying the effect of teachers' native language on learners' proficiency, accuracy, fluency, and achievement. To pave the way for these shifts, this study first reviews the theoretical perspectives and empirical findings concerning effective language teachers and then draws conclusions and implications which help interested stakeholders, i.e., supervisors, make informed decisions when they recruit language teachers.
文摘Social issues are increasingly recognized as significant inhibitors to mineral development projects. Increasingly, social risk is being recognized as a key factor determining the success of a mineral investment. Groups opposed to a mine for social or political reasons otten use environmental impacts, real or perceived, to prevent mine development. These risk factors depend largely on cultural perceptions of mining activities and must be understood as such in order to be appropriately managed. A first step to addressing social issues is inclusive, transparent and meaningful engagement of stakeholders. This process allows stakeholders to understand what the other parties value in order to collectively establish a common currency for development and the creation of mutual value. Expanding the scope of benefits and values a mine can bring is of increasing importance to mining companies who typically consult outside specialists remote from the mine site and late in the development timeline for this purpose. Training technical staff, engineers and geologists, who make initial and ongoing contact with local interests, in a holistic approach to mine development is crucial to successful and economic mineral development projects. Further extending this conversation to the genera/ public, media governments and non-govemmental organizations is a necessary step in developing a meaningful discourse on the benefit of mining activities.
文摘In the frame of the Greek educational system, education for consumer citizenship is provided to thirteen-year-old students who attend courses on home economics in junior high school. Students' training is focused, among others, on their acquaintance with the notion and the basic principles of consumption, primarily within the frame of family running, and, secondly, in the frame of narrower or broader social settings. Students are consequently expected to actively develop styles of mature consuming behaviour in family, school, and society. In the Faculty of Home Economics and Ecology at Harokopio University of Athens, student teachers attend special courses on consumer citizenship are systematically trained to use effectively alternative instructional strategies during the teaching of subject units that refer to consumer citizenship. The present study aims at presenting, firstly, how Greek student teachers are trained through University Syllabus and Practicum in order to be qualified as educators for consumer citizenship, and, secondly, how they diffuse this specific knowledge to their students during their years of in-class service. In addition, the study examines the career satisfaction of the graduates of home economics and ecology at Harokopio University of Athens. The result of the present study showed that the great majority of graduates were promptly appointed as teachers to Greek high schools, and today they are considered to play a major role in the conveyance of the education for consumer citizenship's principles in Greek society, since home economics is the only junior high school subject that promotes and develops consumer awareness in Greek secondary education.
文摘"Independent Audit basic norms" pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion." In the stock market, an independent audit is an important means to achieve fair presentation of financial statements by SFC-authorized accounting firm to conduct an independent audit of listed companies. In the open accounting services market, the independent audit is the most occupied audit resources, the most important business, and therefore the business is also subject to severe supervision of the SFC. Its value lies in perform forensic of the financial statements information of listed companies, and the higher the quality, the more it can reduce the risk of material misstatement of the financial statements, which is the need to strengthen and improve audit quality. Our independent audit market originated in the 1980s, along with the reform and opening up, China's economy is experiencing rapid growth, the demand for high quality audit increasingly enhanced. Audit activities have the nature of external and information asymmetry. External audit refers to it have an impact to investors, government departments and the other public stakeholders. Information asymmetry refers to the information asymmetry between the auditor and the audited entity, but due to the presence of asymmetric information and other reasons, the interests of stakeholders will be hurt by false information Government regulation as a model audit industry control, either in foreign or domestic, have played an irreplaceable role, especially in the socialism of China, plays a leading role. For example, when Enron bankruptcy United States speedly issue SOX in 2002 to strengthen the role of government regulation, effectively preventing the conspiracy of the CPA and the audited entity and improve audit quality. Visiblely, the role of government regulation in the audit market is very important.
文摘With the increasing pressure on companies to engage in corporate social responsibility (CSR), it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards their stakeholders. Corporate reporting is a major tool whereby they can demonstrate their transparency and their will to contribute to society. However, reporting is often addressed as a narrow and restricted discipline based on specific areas of communication like financial and CSR communication, which potentially can lead to "disconnected reporting". The aim of this paper is to address reporting within a framework of corporate communication, introducing the concept of corporate reporting as "an issue of integration" and to discuss the opportunities and challenges of corporate reporting as a driver for gaining social legitimacy. Recent research in corporate reporting and the development of standards by distinguished reporting agencies (e.g., Klynveld Peat Marwick Goerdeler (KPMG), A4S, PricewaterhouseCoopers (PwC)) seem to support this position, arguing that integrated reporting is "the way forward". Accordingly, the authors conclude that there is a need to include a broader range of aspects in the corporate reporting literature applying a strategic integrated approach by which corporate reporting may more explicitly help businesses and organizations gain social legitimacy towards their internal and external stakeholders.
文摘Ancient civilizations adopted an early education system that included religion as an integral part of its focus. For this reason, priests, monks, and other people of faith, were trusted with the important task of educating their community and instructing them in the values, beliefs, and norms of their society. As time passed, public education continued to evolve to keep up with the societal demands to the point that education and religion were not longer connected. Simultaneously, professionals in the education field have also changed and educators are no longer required to be people of faith. However, considering that the mission of education has remained the same, it would be unrealistic to consider teachers as unspiritual individuals regardless of their religious beliefs and affiliations. This paper explores the idea that educators are innate spiritual individuals who strive to perpetuate the norms, values and virtues of their society. In addition, this article presents the concept of teacher spiritualism as a contemporary reality of our teachers and our educational system.
文摘This paperprovides a historical overview intending to clarify the methods of interpretation of timber-framed buildings by different authors of construction treatises, and structural intentions of the carpentry designers and master builders, throughout the centuries, until the period when it became scientific structural theory. It describes the "box-frame" construction that appeared in Lisbon, after the earthquake of 1755, characterized by its good seismic resistance. This knowledge is important to determine a strategy of an efficient restoration practice in historical constructions which require an intervention subordinated to its raised patrimonial and artistic value, minimum, which respects the authenticity of its structural and construction conception and which is reversible and compatible, in physical, chemical, mechanic and aesthetic terms. Empirical understanding of the most important properties of wood to structure purposes, the defects of structural timbers, the framing and the preliminary survey followed by the structural survey were some of the difficulties which can be overcame in practice.