Preferences for content, skills and aesthetic subjects in five communities

Thesis (Ed.M.)--Boston Universit

Police,crime and urban kano secruity.

Various researches have shown that police is the most important element in public security management (Williams & Williams, 2007; Sanders and Henderson, 2012; Kusha, 2013). In line with this, urban Kano as a cosmopolitan centre has some security issues related to crime and policing that need to be redressed (Ahmed et.al, 2013). For this purpose, secondary sources of data were used in the paper to address these issues with the aim of highlighting the true picture of the situation

Microscopic theory of spin-orbit torques and skyrmion dynamics

We formulate a general microscopic approach to spin-orbit torques in thin ferromagnet/heavy-metal bilayers in linear response to electric current or electric field. The microscopic theory we develop avoids the notion of spin currents and spin-Hall effect. Instead, the torques are directly related to a local spin polarization of conduction electrons, which is computed from generalized Kubo-St\v{r}eda formulas. A symmetry analysis provides a one-to-one correspondence between polarization susceptibility tensor components and different torque terms in the Landau-Lifshitz-Gilbert equation for magnetization dynamics. The spin-orbit torques arising from Rashba or Dresselhaus type of spin-orbit interaction are shown to have different symmetries. We analyze these spin-orbit torques microscopically for a generic electron model in the presence of an arbitrary smooth magnetic texture. For a model with spin-independent disorder we find a major cancelation of the torques. In this case the only remaining torque corresponds to the magnetization-independent Edelstein effect. Furthermore, our results are applied to analyze the dynamics of a Skyrmion under the action of electric current.Comment: 13 pages, 4 figure

Irish Identity in Seamus Heaney Selected Poems

This paper aims the thematic analysis of Irish identity in the noble winner's poems, Seamus Heaney. Through the history of Ireland and  its people how they suffered under the British Imperialism beside the sectarian conflicts that held in Ireland.  Heaney's Bog poems search about the origins of Irish identity, through his first four collection, Death of the Naturalist, Door into the Dark, Wintering Out, and North. The selected poems of these four collections are like a chain for the bog poems of Heaney which is about bog people as Heaney used them as a symbol to Irish identity. Keywords: Identity, Irish identity , Bog poems , British Imperialis

Learning and knowledge transfer in Africa-China joint ventures : an exploratory study

À l’heure des diverses controverses sur la présence de la Chine en Afrique, les études sur la nature et l’ampleur des relations qu’entretiennent ces deux régions continuent d’affluer. La Chine, puissance économique en émergence, continue d’accroître son internationalisation vers l’Afrique. En effet, la Chine est aujourd’hui le premier partenaire économique et commercial de l’Afrique. Le continent africain est aussi en émergence avec notamment plusieurs pays au plus haut taux de croissance économique au monde. Ces dynamiques se traduisent par des rapprochements croissants notamment entre les entreprises des deux régions. Cette thèse s’intéresse à cet émergent rapprochement. Elle apporte ainsi une contribution dans le débat sur les motivations et retombées de ce rapprochement. Le premier article aborde la controverse sur la présence chinoise en Afrique particulièrement en contrastant les regards occidentaux et du sud à travers une revue exhaustive et critique de la littérature relative aux discours dominants ou marginalisés. Les résultats indiquent que les études existantes restent discutables et nécessitent davantage de rigueur scientifique. Le deuxième article examine 29 coentreprises sino-africaines dans 12 pays d’Afrique sous l’angle d’apprentissage et du transfert de connaissances. Les résultats indiquent que les partenaires chinois emploient cinq stratégies majeures pour monopoliser leurs connaissances en fonction du pouvoir disponible et du type de connaissances. L’article propose un modèle dynamique de gestion de connaissances. Le troisième article aborde l’apprentissage et le transfert de connaissances selon la perspective du capital social et des informalités organisationnelles. Les résultats indiquent des Africains entreprenants, ayant souvent utilisé des mécanismes sociaux informels, voire même clandestins, pour acquérir des connaissances. Le quatrième article analyse les faiblesses des Africains en matière de transfert de connaissances. Il combine les perspectives stratégique et institutionnelle pour un meilleur transfert de connaissances. L’analyse souligne la nécessité de corriger ces faiblesses et d’adopter une démarche dichotomique pour développer un cadre intégrateur de formulation de politiques et stratégies de développement de connaissances. La conclusion présente les contributions théoriques et pratiques de l’étude et la portée des résultats. Elle souligne aussi les limites de l’étude et propose des perspectives futures de recherches. Mots-clés : Apprentissage organisationnel ; transfert de connaissances ; acquisition de connaissances ; partage de connaissances ; apprentissage ; Afrique ; Chine ; sino ; coentreprise ; alliance ; stratégie ; gestion de connaissances ; politique.Amidst various controversies concerning China’s influence in Africa, studies on the nature and extent of the relationship between these two regions are increasing. China, an emerging economic power, continues internationalization into Africa. China is now the largest trading partner of Africa, a continent emerging with one of the highest economic growth rates in the world. These dynamics have resulted in increasing rapprochement between companies from the two regions. The current research focuses on the emerging debate on African and Chinese motivation for this rapprochement. The first paper in this dissertation discusses Chinese presence in Africa and contrasts the Western and Southern perspectives through a comprehensive and critical review of the literature. The results indicate that greater scientific rigor is required in existing studies that are considered controversial. The second paper examines learning and knowledge transfer in 29 Africa-China joint ventures in 12 African countries and proposes a dynamic model for knowledge control. Chinese partners employ five strategies to control their knowledge assets according to the available power and the type of knowledge. The third paper discusses learning and knowledge transfer from the perspective of social capital and organizational informalities. The results indicate that entrepreneurial Africans use informal or sometimes unconventional social mechanisms to acquire knowledge. The fourth paper analyzes Africans’ institutional and organizational weaknesses with respect to knowledge transfer. This paper combines strategic and institutional perspectives toward better transfer of knowledge. The results indicate major weaknesses and suggest an approach toward an integrative framework for strategy and public policy formulation for knowledge development. The conclusion presents the theoretical and practical contributions of this study, highlights its significance, underlines the limitations, and finally offers research avenues. Keywords: Organizational learning; knowledge transfer; knowledge acquisition; knowledge sharing; learning; Africa; China; Sino; joint venture; alliance; strategies; knowledge management; policy

MENINGKATKAN HASIL BELAJAR MATEMATIKA MATERI OPERASI HITUNG BILANGAN BULAT DENGAN PENGGUNAAN ALAT PERAGA PADA SISWA KELAS V SD NEGERI 1 BAADIA

Tujuan penelitian ini adalah untuk mengetahui efektivitas penggunaan alat peraga untuk meningkatkan  hasil  belajar  matematika  materi operasi hitung bilangan bulat pada siswa kelas V SD Negeri 1 Baadia. Penelitian ini dilaksanakan di SD Negeri 1 Baadia, Kota Baubau. Subjek dalam penelitian ini siswa kelas V SD Negeri 1 Baadia yang berjumlah 21 orang (12 siswa laki-laki dan 9 siswa perempuan). Penelitian ini merupakan penelitian tindakan kelas, dilakukan dalam dua siklus. Hasil penelitian menunjukan bahwa penanaman konsep pembelajaran matematika materi Operasi Hitung Bilangan Bulat  melalui penggunaan alat peraga dapat memberikan kesempatan kepada siswa untuk terlibat secara langsung dalam proses pembelajaran dan dapat meningkatkan hasil belajar sisw

Accounting, accountability and governance in upstream petroleum contracts: the case of local content sustainability in the Nigerian oil and gas sector.

Local Content is an oil sector governance and sustainability policy that aims at check-mating the dominance of the foreign oil companies in host countries, and encouraging the participation of the local oil firms in the petroleum value-chain. It is a burgeoning concept applied in the upstream petroleum contracts in the developing petro states. This study was conducted to examine the local content accounting, accountability and governance of the Nigerian Content Development and Monitoring Board (NCDMB) and the five major International Oil Companies (IOCs) operating in Nigeria (Shell, Chevron, ExxonMobil, Total and Agip). The soft and hard accountability of the two principal actors were determined. The work drew on the Chatham House Guidelines for Good Governance in Emerging Oil and Gas Producers (2013) to derive its conceptual and analytical models. The study used the convergent parallel design and a combination of the three accounting paradigms to draw its conclusions. Thematic analysis, descriptive and inferential statistics including the post hoc Kruskal-Wallis and Mann-Whitney tests with Bonferroni Corrected Alpha, and the logistic regression tests were used. The study also applied the mechanistic content analysis methodology on fifty sustainability reports of the selected IOCs in line with the Global Reporting Initiative (GRI) and the International Petroleum Industry Environmental Conservation Association (IPIECA) sustainability reporting guidelines. Disclosure index and paired-samples t-test were used to determine the existence and trends in the IOCs local content disclosure practices before and after the enactment of the Nigerias local content law. The study found the local content policy to be an accountabilitybased sustainability driver in the Nigerian petroleum sector. Although the NCDMBs performance was favourable to a large extent, the study found that corruption, fronting, and non-disclosure of the beneficial ownership of some oil firms remained the major challenges of local content in Nigeria. An expectation gap between the Board and the stakeholders on the financial accountability was established. The study found moderate and consistent local content disclosure indices of the periods before and after the Nigerias local content law, but higher volumetric disclosure in the period after the law, signifying likely impact of the local content law on the IOCs voluntary disclosure. It was recommended that the Board should tighten up its regulatory responsibilities and avoid questionable practices. It was also suggested that the Nigerian local content rules should incorporate more incentives such as unringfencing and crossfencing of upstream costs to encourage more investment. The study also suggested that the accounting standard-setting bodies should issue dedicated accounting standards or expand the existing IFRS 8 and IAS 21 to comprehensively address the preparation and presentation of local content information in the annual financial statements

A job analysis technique applied to selected elementary public school administrators in Eastern Massachusetts

Thesis (Ed.D.)--Boston Universit

Transfer Pricing Disputes in Kenya: Advance Pricing Agreements the Way Forward?

Kenya, like the rest of the world, in an effort to protect its tax base, has enacted a transfer pricing (TP) legislation requiring, among other things, that inter-company transactions be conducted at arm’s length. However, due to the very nature of TP transactions, the determination of the correct arm’s length price or profit margin has remained a major challenge, not only for the taxpayers, but for the tax authority as well. Given the divergent interests of the parties concerning the tax consequences of a transaction, this uncertainty escalates the potential of disputes between tax authorities and taxpayers. Advance Pricing Agreements (APAs) provides a mechanism through which disputes may be avoided ex ante by parties agreeing in advance on the methodology to be applied in determining the arm’s length price or profit margin, thereby offering the much needed certainty in transfer pricing issues. However, Kenya, and indeed the rest of Africa are yet to embrace APAs despite the existence of evidence of its success from other jurisdictions. This work explores the possibility of adoption of APAs within Kenya’s tax and legal system to help in the resolution of TP disputes, an issue which is currently one of the major international tax challenges facing the country. The study commences by briefly outlining the transfer pricing problem and the various TP dispute resolution mechanisms currently available. The study then examines the OECD recommendations on APAs and how those recommendations have been implemented at the domestic level by a selected OECD and non-OECD members. Based on the countries’ experience, the study then critically assesses the possibility of adoption of the programme in Kenya by focusing mainly on the legal considerations that the implementation of APAs would raise. A conclusion is then reached that while there may be some criticisms against the programme, the advantages offered by APAs outweigh such disadvantages. Consequently, a recommendation is made for the Kenya Revenue Authority (KRA) to consider implementing the programme, by learning from the experiences of the early implementers such as the United States (US), but taking precaution to adapt such experiences to fit Kenya’s unique socio-economic and legal circumstances

Financial Liberalization and Emerging Stock Market Volatility

In this paper we test whether volatility in six emerging markets has changed significantly over the period 1976:01-2002:03. This period corresponds to the years of more profound development of both the financial and the productive sides in emerging countries. We use alternative methodologies of of endogenous breakpoints detection that estimate the dates at which the behavior of the sotck market volatility changed. The analysis suggests that volatility has behaved in a di¤erent manner over the periodemerging markets, volatility, multiple structural breaks