{"title":"The Impact of Contribution in Aid of Construction on Utility Dilapidated Infrastructure: Evidence from the State of Florida [Abstract]","authors":"D. Acheampong, Tanya S. Benford, C. Ramos","doi":"10.28945/4371","DOIUrl":"https://doi.org/10.28945/4371","url":null,"abstract":"Aim/Purpose: The study examines the current credit treatment of Contribution in Aid of Construction (CIAC) on investor own utilities (IOU) and its impacts on the current state of utility infrastructure in the state of Florida\u0000\u0000Background: The Congressional Budget Office describes a synergist contributing to the present aged utility infrastructure is the cost of replacement within the water industry. The state of Florida treats Contribution in Aid of Construction (CIAC) as a liability with a credit expense balance. The ratemaking process does not include CIAC\u0000\u0000Methodology: The study used the latent change/growth structural equation model with an observed sample of 80 selected utilities. The selected utilities generated 700 observations from the financial statements. We identified and build ratios from the NRRI and Acheampong et al. utility viability model and used VIF to address multicollinearity issues and linked test to specify the inclusion of the ratios. Ten ratios were used as the explanatory variables to current total assets of IOUs.\u0000\u0000Contribution: The results may urge regulators to consider the current treatment of CIAC.\u0000\u0000Findings: The study suggests a debit treatment of the CIAC amortization expenses and the recovered amount kept in a reserved account to replace the utility infra-structure, a trend analysis comparing the credit treatment and the debit treat-ment to determine the impact of CIAC on the current credit treatment.\u0000\u0000Recommendations for Practitioners: The study complements the work completed by the study committee form by Florida House Bill No. 1389-2012, one of the findings for the committee was to establish a reserve fund for IOUs. However, they did not identify how to fund the reserve account to use to replace aged infrastructure. The results of the will enhance both practitioners and regulators understanding of the need to either maintain the current treatment of CIAC or make a policy change for CIAC to be treated with a debit balance. Both Regulators and practitioners will connect the relationship between CIAC and the total assets of utilities and find alternative means to enhance or improve the aged infrastructure within the water and wastewater industry.\u0000\u0000Recommendation for Researchers: AICPA in 2017 attempted to research into the treatment of CIAC among power and utility entities but focused on revenue recognition (FASB 606), and concluded FASB pronouncement does not address the treatment of CAIC; the study will be the first in-depth inquiry into the recognition of the of CIAC on improving the total assets of water and wastewater utilities. The study will further generate academic discussion on the inconsistent application by various states across the US on the applicability of CIAC. Should regulators or the NRRI pursue a debit or credit treatment consistently across the US and should FASB enact a pronouncement enhancing the principle-based of the method of CIAC\u0000\u0000Future Research: The study focused on the alternative treat","PeriodicalId":249265,"journal":{"name":"Proceedings of the 2019 InSITE Conference","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125219590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Emoji Identification and Prediction in Hebrew Political Corpus","authors":"Chaya Liebeskind","doi":"10.28945/4372","DOIUrl":"https://doi.org/10.28945/4372","url":null,"abstract":"[This Proceedings paper was revised and published in the 2019 issue of the journal Issues in Informing Science and Information Technology, Volume 16]\u0000\u0000Aim/Purpose: Any system that aims to address the task of modeling social media communication need to deal with the usage of emojis. Efficient prediction of the most likely emoji given the text of a message may help to improve different NLP tasks.\u0000\u0000Background: We explore two tasks: emoji identification and emoji prediction. While emoji prediction is a classification task of predicting the emojis that appear in a given text message, emoji identification is the complementary preceding task of determining if a given text message includes emojies.\u0000\u0000Methodology: We adopt a supervised Machine Learning (ML) approach. We compare two text representation approaches, i.e., n-grams and character n-grams and analyze the contribution of additional metadata features to the classification.\u0000\u0000Contribution: The task of emoji identification is novel. We extend the definition of the emoji prediction task by allowing to use not only the textual content but also meta-data analysis.\u0000\u0000Findings: Metadata improve the classification accuracy in the task of emoji identification. In the task of emoji prediction it is better to apply feature selection.\u0000\u0000Recommendations for Practitioners: In many of the cases the classifier decision seems fitter to the comment con-tent than the emoji that was chosen by the commentator. The classifier may be useful for emoji suggestion.\u0000\u0000Recommendations for Researchers: Explore character-based representations rather than word-based representations in the case of morphologically rich languages.\u0000\u0000Impact on Society: Improve the modeling of social media communication.\u0000\u0000Future Research: We plan to address the multi-label setting of the emoji prediction task and to investigate the deep learning approach for both of our classification tasks.","PeriodicalId":249265,"journal":{"name":"Proceedings of the 2019 InSITE Conference","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131118080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
M. Nkhoma, Clara A. Nkhoma, Susan Thomas, Long Tu Tu, Nha Quoc Le
{"title":"Transforming a First-year Accounting Course Using a Blended Learning Pathway","authors":"M. Nkhoma, Clara A. Nkhoma, Susan Thomas, Long Tu Tu, Nha Quoc Le","doi":"10.28945/4304","DOIUrl":"https://doi.org/10.28945/4304","url":null,"abstract":"[This Proceedings paper was revised and published in the 2019 issue of the journal Issues in Informing Science and Information Technology, Volume 16]\u0000\u0000Aim/Purpose: Blended learning can transform students experience and learning in higher education. Although the literature extensively explores benefits of blended learning, limited research exists to provide a detailed design principle for implementing instructional activities in blended courses and its usage as tool to influence learning outcomes for second language first year accounting learners.\u0000\u0000Background: The objective of this study is to find out how the learning experience of students was impacted and by designing and implementing blended learning and connectivity between online and face-to-face learning. This paper reviews the challenges and benefits of blended learning and highlights teachers’ and students’ perceptions on the impact of the connectivity of online and face-to-face activities on students’ learning.\u0000\u0000Methodology: Data was collected from students enrolled in the course using an open-ended questionnaire. There were 220 respondents, representing a response rate of 65%. Data was extracted from the online learning data and grade center. Teachers’ experiences and observations were also noted. The survey results were analyzed using content analysis.\u0000\u0000Contribution: Research focusing on blended learning design and implementation is limited, and there is no one size fits all when it comes to blended learning. Consequently, this paper contributes to the discussion by highlighting how second language, first-year accounting students benefit from blended learning and the connectivity between online and face-to-face activities. Increased flexibility for learners appears to be one of the most cited rationale for the combination of traditional with online instructional methods, however, this study evaluates blended learning as a tool for transforming the learning experience of second language, first year accounting students.\u0000\u0000Findings: Findings show that students benefit from blended learning, and connectivity between online and in-class activities allows students to exploit the advantages of both online and face-to-face learning. Students can see the relevance of what they are doing online and how that contributes to their in-class activities and, hence, are motivated to complete the activities.\u0000\u0000Recommendations for Practitioners: Educators should use a well-designed blended learning pathway to empower students to be in charge of their learning. Placing materials online creates more and better opportunities for engaging students in class. Institutional support is important when implementing blended learning.\u0000\u0000Recommendations for Researchers: There is a need for more studies on blended learning design and implementation. Future researchers may carry out more studies on how blended learning design affects student engagement and learning for second language learners in other courses.\u0000\u0000Impact on","PeriodicalId":249265,"journal":{"name":"Proceedings of the 2019 InSITE Conference","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127896796","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Benefit of Information in a Single-server Queue with Heterogeneous Service Valuations [Abstract]","authors":"Irit Nowik, Refael Hassin, Y. Shaki","doi":"10.28945/4356","DOIUrl":"https://doi.org/10.28945/4356","url":null,"abstract":"Aim/Purpose: How does heterogeneous valuation of service affect optimal control of queues? \u0000Background We analyze this heterogeneity by adding a component of travel costs, which differ with distance from the service point. \u0000\u0000Methodology: Mathematical analysis of queuing theory. Analyzing the anarchy function. \u0000\u0000Contribution: Enabling consumers to make optimal choices based on knowledge about their status, and enabling better control of the organizer.\u0000\u0000Findings: In the arrival rate is bounded, there is no need of interference. If it is unbounded then in many cases the organizer should impose the socially optimal queue length. \u0000\u0000Recommendations for Practitioners: In the arrival rate is bounded, there is no need of interference. If it is unbounded then in many cases the organizer should impose the socially optimal queue length.\u0000\u0000Recommendations for Researchers: Explore the following points: What happens when there are more than one server, located at different point. How should consumers behave, and what is the best way to locate service points.\u0000\u0000Impact on Society: Handling queues taking into account social welfare.\u0000\u0000Future Research: What happens when there are more than one server, located at different point. How should consumers behave, and what is the best way to locate service points.","PeriodicalId":249265,"journal":{"name":"Proceedings of the 2019 InSITE Conference","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123153717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Perspectives on Historically Marginalized Doctoral Students in the United States and South Africa","authors":"P. Felder","doi":"10.28945/4210","DOIUrl":"https://doi.org/10.28945/4210","url":null,"abstract":"[This Proceedings paper was revised and published in the 2019 issue of the International Journal of Doctoral Studies, Volume 14]\u0000\u0000Aim/Purpose: This work expands discussions on the application of cultural frameworks on research in doctoral education in the United States and South Africa. There is an emphasis on identifying and reinterpreting the doctoral process where racial and cultural aspects have been marginalized by way of legacies of exclusions in both contexts. An underlying premise of this work is to support representation of marginalized students within the context of higher education internationalization.\u0000\u0000Background: Decades of reporting provide evidence of statistical portraits on degree attainment. Yet, some large-scale reporting does not include representation of historically marginalized groups until the 1970’s in the United States, and the 2000’s for South Africa. With the growth of internationalization in higher education, examination of the impact of marginalization serves to support representation of diversity-focused discussions in the development of regional international education organizations, multilateral networks, and cross-collaborative teaching and research projects.\u0000\u0000Methodology: Qualitative research synthesis of literature focused on a dimensional framework of diversity provides a basis for this discussion paper regarding the potential of Sankofa as a cultural framework for examining the historically marginalized doctoral experience in the United States and South Africa. \u0000\u0000Contribution: A major contribution of this work offers critical questions on the use of cultural frameworks in doctoral education in the US and South Africa and broader dynamics of higher education internationalization.\u0000 \u0000Findings: Sankofa reveals critical insight for reinterpretation of the doctoral process through comparison of perspectives on the historically marginalized doctoral experience in the United States and South Africa. They include consideration of the social developments leading to the current predicament of marginalization for students; awareness of the different reporting strategies of data; implementation of cultural frameworks to broaden the focus on how to understand student experiences; and, an understanding of the differences in student-faculty relationships.\u0000\u0000Recommendations for Practitioners: Recommendations for practitioners highlight the application of cultural frameworks in the development and implementation of practical strategies in the support of historically marginalized doctoral students. \u0000\u0000Recommendations for Researchers: Recommendations for researchers consider the application of cultural frameworks in the development of scholarship supporting historically marginalized doctoral students within a global context. \u0000\u0000Impact on Society: Intended outcomes for this work include increasing awareness about historically marginalized doctoral students. Recommendations are focused on improving their academic and career experien","PeriodicalId":249265,"journal":{"name":"Proceedings of the 2019 InSITE Conference","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124607238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Workshop: Emerging Online Tools to Enhance Scholarly Reputation and Visibility","authors":"M. Murray, J. Pérez","doi":"10.28945/4342","DOIUrl":"https://doi.org/10.28945/4342","url":null,"abstract":"Aim/Purpose: Being noticed as a scholar is becoming increasingly difficult as publication outlets proliferate and the number of scholars grows. The purpose of this workshop is to explore the use of online academic profiles to enhance the reputation and visibility of scholars.\u0000\u0000Background: A scholar's reputation is built by garnering the attention of peer experts capable of judging the credibility of their work. Online academic profiles provide a way for scholars to increase awareness of their achievements. \u0000\u0000Methodology: This workshop provides an overview of various online academic profile plat-forms, demonstrates how profiles are created, recommends best practices for profile maintenance, discusses issues surrounding profile trustworthiness, and reports future trends in the context of recent shifts among organizations sponsoring online academic profiles.\u0000\u0000Contribution: Online academic profiles have been available for over a decade, but patterns of use are inconsistent. This workshop enables participants to leverage academic profiles to better understand and enhance their scholarly reputation.\u0000\u0000Findings: Even though researchers express reservation about current implementations of online academic profiles, they believe these profiles are becoming increasingly important as a way for scholars to manage reputation, visibility, and recognition.\u0000\u0000Recommendation for Researchers: To increase stature in the digital age, scholars are encouraged to create and maintain a robust online professional persona.\u0000\u0000Impact on Society: Online academic profiles enable scholars to make themselves and their work more visible, increasing the utility of valuable research that might otherwise remain inaccessible or obscure.\u0000\u0000Future Research: Future research should continue to explore how scholars use online academic profiles, as well as the impact of profiles on research opportunities, collaborative exchange, recognition, and visibility.","PeriodicalId":249265,"journal":{"name":"Proceedings of the 2019 InSITE Conference","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124892371","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Workshop: Keyword Discovery: Visualizing Your Topic in Research, Thesis and Dissertation Development","authors":"V. Gregory, Kiersten Cox","doi":"10.28945/4335","DOIUrl":"https://doi.org/10.28945/4335","url":null,"abstract":"Aim/Purpose: Participants will learn various digital tools to assist them in the discovery of appropriate keywords for their own research and writings as well as in teaching. \u0000\u0000Background: Experiences teaching undergraduates and graduate students information literacy and retrieval have identified several areas where students have problems in searching databases because of misconceptions as to what they should be using as keywords.\u0000\u0000Methodology: The use of visual tools to identify keywords.\u0000\u0000Contribution: The visualization software demonstrated and used in the workshop can enhance the literature review portion of any research project.\u0000\u0000Recommendations for Practitioners: With the vast expansion of the amount of information available via the Web, it is time to go back to a more considered approach to keywords (as in the past when searching a database could cost hundreds of dollars) rather than just the first words that might occur. \u0000\u0000Recommendations for Researchers: In addition to using these techniques in your own research, teaching them to research assistants and students and not assume that everyone knows how to use keywords.\u0000\u0000Impact on Society: These same approaches can be used in continuing education or by independent scholars.\u0000\u0000Future Research: We plan to demonstrate at the conclusion of the workshop visual tools that can take it another step and help in organizing sources.","PeriodicalId":249265,"journal":{"name":"Proceedings of the 2019 InSITE Conference","volume":"15 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120912906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Workshop: Information Search & Discovery, Using an Image as Query","authors":"P. Nieuwenhuysen","doi":"10.28945/4334","DOIUrl":"https://doi.org/10.28945/4334","url":null,"abstract":"Aim/Purpose: This contribution is a tutorial workshop on searching and finding information by using an image as query. Also related topics are addressed. Participants learn about state-of-the-art applications and limitations of reverse image search on the internet and WWW. So they will be motivated and enabled to apply this relatively new method to discover information and to support other potential users.\u0000\u0000Methodology: This workshop is mainly a long lecture illustrated with practical examples. Interactions with the participants make the session more dynamic. Each participant can also execute practical tests, using a computer and internet.","PeriodicalId":249265,"journal":{"name":"Proceedings of the 2019 InSITE Conference","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127312383","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Educational Technology in IT and Marketing Education - The Experience of Early Thai Educators [Abstract]","authors":"Yupawan Vannavanit","doi":"10.28945/4199","DOIUrl":"https://doi.org/10.28945/4199","url":null,"abstract":"Aim/Purpose: The paper aims to discuss the experience of early Thai educators in adopting Educational Technology in IT and Marketing Education.\u0000\u0000Background: As the world become increasingly digitized, educators need to keep up through the use of educational technology to effectively increase learning efficiency. \u0000\u0000Methodology: Conducting an interview.\u0000\u0000Contribution: A hands-on teaching experience in Marketing and IT areas through the use of Educational technology.\u0000\u0000Findings: The use of educational technology in Thailand can be found in three main areas namely data transfer, interactive online class and lastly assignment and evaluation. It effectively increases learning efficiency and produce a more proactive learning outcome.\u0000\u0000Recommendations for Practitioners: Adopting Educational Technology in IT education can be effectively done through some open-source applications. This mostly benefits those learners who age between 15 and 25. \u0000\u0000Recommendation for Researchers: In choosing group of respondents, technological experience, age groups and interest in technology should be carefully taken into account.\u0000\u0000Impact on Society: The finding aims to provide insights and strategy to develop Thai education system to become more efficient, more memorable and more inspiring through the use of educational technology.\u0000\u0000Future Research: Any measures and steps that effectively support and redesign educational tools, processes and techniques to support wider and higher education.","PeriodicalId":249265,"journal":{"name":"Proceedings of the 2019 InSITE Conference","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117276692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Benefits and Challenges of Living, Teaching and Working in Today’s Diverse World","authors":"H. O’Lawrence","doi":"10.28945/4355","DOIUrl":"https://doi.org/10.28945/4355","url":null,"abstract":"Aim/Purpose: The purpose of this report is to provide an understanding of cultural diversity in today’s global economy and to understand what shapes our identities and what influences our behavior.\u0000\u0000Background: Culture is the way of functioning in today’s world and it refers to the shared language, beliefs, values, norms, behaviors, and material objects that are passed down from one generation to the next. Cultural diversity helps individuals recognize and respect the stewpot of today’s world and promoting cultural diversity and cultural competency helps individuals define and respect the diversity that encompasses today. Cultural competence also helps individuals embrace values and cultural nuances that are not necessarily akin to the one’s the individual possesses. Individuals interact with others to build bridges to trust, respect, and understanding across cultures. Furthermore, diversity makes the world a more interesting place to live, as people from diverse backgrounds contribute language, new ways of thinking, new knowledge, and different experiences.\u0000\u0000Methodology: A non-systematic literature review by way of reviewing articles that were found in many of major databases under the terms “Diversity in the workplace” since the year 2010 was conducted.\u0000\u0000Findings: This study identified major findings that would help individuals shape the diversity encountered and provides an avenue toward unity.","PeriodicalId":249265,"journal":{"name":"Proceedings of the 2019 InSITE Conference","volume":"195 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132199984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}