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Search results for: Evita Puspitasari
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text-center" style="font-size:1.6rem;">Search results for: Evita Puspitasari</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8</span> Analysis of Unconditional Conservatism and Earnings Quality before and after the IFRS Adoption</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Monica%20Santi">Monica Santi</a>, <a href="https://publications.waset.org/abstracts/search?q=Evita%20Puspitasari"> Evita Puspitasari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=earnings%20quality" title="earnings quality">earnings quality</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20response%20coefficient" title=" earnings response coefficient"> earnings response coefficient</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS%20Adoption" title=" IFRS Adoption"> IFRS Adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=unconditional%20conservatism" title=" unconditional conservatism"> unconditional conservatism</a> </p> <a href="https://publications.waset.org/abstracts/43191/analysis-of-unconditional-conservatism-and-earnings-quality-before-and-after-the-ifrs-adoption" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/43191.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">260</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7</span> The Effect of Motivational Postures as a Concomitant Factor and Peer Reporting Behavior on Taxpayer Compliance Decisions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Elen%20Puspitasari">Elen Puspitasari</a>, <a href="https://publications.waset.org/abstracts/search?q=Yeye%20Susilowati"> Yeye Susilowati</a>, <a href="https://publications.waset.org/abstracts/search?q=Wahyu%20Meiranto"> Wahyu Meiranto</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study uses an experiment to examine the effect of motivational postures and peer’s reporting behavior on taxpayer compliance decisions. The motivational postures of taxpayers placed as a concomitant variable. Taxpayers were randomly assigned to alternate peer reporting behavior as an experimental variable with two level treatments and then responded to tax reporting scenarios. A motivational posture was measured with 29 statements developed by Braithwaite. Therefore, this experimental research uses Quasi-Experimental Design Between-Subject with Covariate with random assignment method. The subject in this experiment is the taxpayers who has a tax ID and have experience in reporting their tax revenue. The most important is that they earn income from their own business. The analysis technique used was Analysis of Covariate. The results showed that the posture of motivation as concomitant factors does not affect tax compliance decisions. Furthermore, this study proves that peer reporting behavior will determine the decisions of tax compliance. The findings in this study are intended to provide some practical implications for improving tax compliance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=motivational%20postures" title="motivational postures">motivational postures</a>, <a href="https://publications.waset.org/abstracts/search?q=concomitant" title=" concomitant"> concomitant</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20compliance%20decisions" title=" tax compliance decisions"> tax compliance decisions</a>, <a href="https://publications.waset.org/abstracts/search?q=peer%20reporting%20behavior" title=" peer reporting behavior"> peer reporting behavior</a> </p> <a href="https://publications.waset.org/abstracts/30853/the-effect-of-motivational-postures-as-a-concomitant-factor-and-peer-reporting-behavior-on-taxpayer-compliance-decisions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30853.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">274</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6</span> Analysis of Train Passenger Seat Using Ergonomic Function Deployment Method</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Robertoes%20K.%20K.%20Wibowo">Robertoes K. K. Wibowo</a>, <a href="https://publications.waset.org/abstracts/search?q=Siswoyo%20Soekarno"> Siswoyo Soekarno</a>, <a href="https://publications.waset.org/abstracts/search?q=Irma%20Puspitasari"> Irma Puspitasari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Indonesian people use trains for their transportation, especially they use economy class train transportation because it is cheaper and has a more precise schedule than any other ground transportation. Nevertheless, the economy class passenger seat raises some inconvenience issues for passengers. This is due to the design of the chair on the economic class of trains that did not adjusted to the shape of anthropometry of Indonesian people. Thus, research needs to be conducted on the design of the seats in the economic class of trains. The purpose of this research is to make the design of economy class passenger seats ergonomic. This research method uses questionnaires and anthropometry measurements. The data obtained is processed using House of Quality of Ergonomic Function Development. From the results of analysis and data processing were obtained important changes from the original design. Ergonomic chair design according to the analysis is a stainless steel frame, seat height 390 mm, with a seat width for each passenger of 400 mm and a depth of 400 mm. Design of the backrest has a height of 840 mm, width of 430 mm and length of 300 mm that can move at the angle of 105-115 degrees. The width of the footrest is 42 mm and 400 mm length. The thickness of the seat cushion is 100 mm. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=chair" title="chair">chair</a>, <a href="https://publications.waset.org/abstracts/search?q=ergonomics" title=" ergonomics"> ergonomics</a>, <a href="https://publications.waset.org/abstracts/search?q=function%20development" title=" function development"> function development</a>, <a href="https://publications.waset.org/abstracts/search?q=train%20passenger" title=" train passenger"> train passenger</a> </p> <a href="https://publications.waset.org/abstracts/78448/analysis-of-train-passenger-seat-using-ergonomic-function-deployment-method" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/78448.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">294</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5</span> Effect of Hull-Less Barley Flakes and Malt Extract on Yoghurt Quality</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ilze%20Beitane">Ilze Beitane</a>, <a href="https://publications.waset.org/abstracts/search?q=Evita%20Straumite"> Evita Straumite</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of the research was to evaluate the influence of flakes from biologically activated hull-less barley grain and malt extract on quality of yoghurt during its storage. The results showed that the concentration of added malt extract and storage time influenced the changes of pH and lactic acid in yoghurt samples. Sensory properties-aroma, taste, consistency and appearance-of yoghurt enriched with flakes from biologically activated hull-less barley grain and malt extract changed significantly (p<0.05) during storage. Yoghurt with increased proportion of malt extract had sweeter taste and more flowing consistency. Sensory properties (taste, aroma, consistency, and appearance) of yoghurt samples enriched with 5% flakes from biologically activated hull-less barley grain (YFBG 5%) and 5% flakes from biologically activated hull-less barley grain and 2% malt extract (YFBG 5% ME 2%) did not change significantly during one week of storage. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Barley%20flakes" title="Barley flakes">Barley flakes</a>, <a href="https://publications.waset.org/abstracts/search?q=malt%20extract" title=" malt extract"> malt extract</a>, <a href="https://publications.waset.org/abstracts/search?q=yoghurt" title=" yoghurt"> yoghurt</a>, <a href="https://publications.waset.org/abstracts/search?q=sensory%20analysis" title=" sensory analysis"> sensory analysis</a> </p> <a href="https://publications.waset.org/abstracts/5994/effect-of-hull-less-barley-flakes-and-malt-extract-on-yoghurt-quality" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5994.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">299</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4</span> The Use of Voice in Online Public Access Catalog as Faster Searching Device</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maisyatus%20Suadaa%20Irfana">Maisyatus Suadaa Irfana</a>, <a href="https://publications.waset.org/abstracts/search?q=Nove%20Eka%20Variant%20Anna"> Nove Eka Variant Anna</a>, <a href="https://publications.waset.org/abstracts/search?q=Dyah%20Puspitasari%20Sri%20Rahayu"> Dyah Puspitasari Sri Rahayu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Technological developments provide convenience to all the people. Nowadays, the communication of human with the computer is done via text. With the development of technology, human and computer communications have been conducted with a voice like communication between human beings. It provides an easy facility for many people, especially those who have special needs. Voice search technology is applied in the search of book collections in the OPAC (Online Public Access Catalog), so library visitors will find it faster and easier to find books that they need. Integration with Google is needed to convert the voice into text. To optimize the time and the results of searching, Server will download all the book data that is available in the server database. Then, the data will be converted into JSON format. In addition, the incorporation of some algorithms is conducted including Decomposition (parse) in the form of array of JSON format, the index making, analyzer to the result. It aims to make the process of searching much faster than the usual searching in OPAC because the data are directly taken to the database for every search warrant. Data Update Menu is provided with the purpose to enable users perform their own data updates and get the latest data information. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=OPAC" title="OPAC">OPAC</a>, <a href="https://publications.waset.org/abstracts/search?q=voice" title=" voice"> voice</a>, <a href="https://publications.waset.org/abstracts/search?q=searching" title=" searching"> searching</a>, <a href="https://publications.waset.org/abstracts/search?q=faster" title=" faster"> faster</a> </p> <a href="https://publications.waset.org/abstracts/58561/the-use-of-voice-in-online-public-access-catalog-as-faster-searching-device" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/58561.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">344</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3</span> Training Program for Kindergarden Teachers on Learning through Project Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dian%20Hartiningsih">Dian Hartiningsih</a>, <a href="https://publications.waset.org/abstracts/search?q=Miranda%20Diponegoro"> Miranda Diponegoro</a>, <a href="https://publications.waset.org/abstracts/search?q=Evita%20Eddie%20Singgih"> Evita Eddie Singgih</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In facing the 21st century, children need to be prepared in reaching their optimum development level which encompasses all aspect of growth and to achieve the learning goals which include not only knowledge and skill, but also disposition and feeling. Teachers as the forefront of education need to be equipped with the understanding and skill of a learning method which can prepare the children to face this 21st century challenge. Project approach is an approach which utilizes active learning which is beneficial for the children. Subject to this research are kindergarten teachers at Dwi Matra Kindergarten and Kirana Preschool. This research is a quantitative research using before and after study design. The result suggest that through preliminary training program on learning with project approach, the kindergarten teachers ability to explain project approach including understanding, benefit and stages of project approach have increased significantly, the teachers ability to design learning with project approach have also improved significantly. The result of learning design that the teachers had made shows a remarkable result for the first stage of the project approach; however the second and third design result was not as optimal. Challenges faced in the research will be elaborated further in the research discussion. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=project%20approach" title="project approach">project approach</a>, <a href="https://publications.waset.org/abstracts/search?q=teacher%20training" title=" teacher training"> teacher training</a>, <a href="https://publications.waset.org/abstracts/search?q=learning%20method" title=" learning method"> learning method</a>, <a href="https://publications.waset.org/abstracts/search?q=kindergarten" title=" kindergarten"> kindergarten</a> </p> <a href="https://publications.waset.org/abstracts/39530/training-program-for-kindergarden-teachers-on-learning-through-project-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39530.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">331</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2</span> Learning Spanish as a Second Language: Using Infinitives as Verbal Complements </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jiyoung%20Yoon">Jiyoung Yoon</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines Spanish textbook explanations of infinitival complements and how they can affect a learner’s second-language acquisition process. Verbs taking infinitival complements are commonly found in the mandate, volition, and emotion verbs, both for Spanish and English. However, while some English verbs take gerunds (María avoids eating/*to eat meat), in Spanish a gerund never functions as the complement of a verb (María evita comer/*comiendo carne). Because of these differences, English learners of Spanish often have difficulty acquiring infinitival complement constructions in Spanish. Specifically, they may employ English-like complement structures, producing such ungrammatical utterances as *Odio comiendo tacos ‘I hate eating tacos.' A compounding factor is that many Spanish textbooks do not emphasize the usages of infinitival complements and, when explanations are provided, they are often vague and insufficient. This study examines Spanish textbook explanations of infinitival complements (intermediate and advanced college-level Spanish textbooks and grammar reference books published in the United States) to determine areas that are problematic and insufficient and how they can affect learners’ second-language acquisition process. In this study, alternative principle-driven explanations are proposed as a replacement. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Spanish" title="Spanish">Spanish</a>, <a href="https://publications.waset.org/abstracts/search?q=teaching" title=" teaching"> teaching</a>, <a href="https://publications.waset.org/abstracts/search?q=second%20language" title=" second language"> second language</a>, <a href="https://publications.waset.org/abstracts/search?q=infinitival%20complement" title=" infinitival complement"> infinitival complement</a>, <a href="https://publications.waset.org/abstracts/search?q=textbook" title=" textbook"> textbook</a> </p> <a href="https://publications.waset.org/abstracts/61924/learning-spanish-as-a-second-language-using-infinitives-as-verbal-complements" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/61924.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">360</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1</span> Characteristic of Gluten-Free Products: Latvian Consumer Survey</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Laila%20Ozola">Laila Ozola</a>, <a href="https://publications.waset.org/abstracts/search?q=Evita%20Straumite"> Evita Straumite</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Celiac disease is a permanent enteropathy caused by the ingestion of gluten, a protein occurring in wheat, rye and barley. The only way of the effective daily treatment is a strict gluten-free diet. From the investigation of products available in the local market, it was found that Latvian producers do not offer gluten-free products. The aim of this research was to study and analyze changes of celiac patient’s attitude to gluten-free product quality and availability in the Latvian market and purchasing habits. The survey was designed using website www.visidati.lv, and a questionnaire was sent to people suffering from celiac disease. The first time the respondents were asked to fill in the questionnaire in 2011, but now repeatedly from the beginning of September 2013 till the end of January 2014. The questionnaire was performed with 75 celiac patients, respondents were from all Latvian regions and they answered 16 questions. One of the most important questions was aimed to find out consumers’ opinion about quality of gluten-free products, consumption patterns of gluten-free products, and, moreover, their interest in products made in Latvia. Respondents were asked to name gluten-free products they mainly buy and give specific purchase locations, evaluate the quality of products and necessity for products produced in Latvia. The results of questionnaire show that the consumers are satisfied with the quality of gluten-free flour, flour blends, sweets and pasta, but are not satisfied with the quality of bread and confectionery available in the Latvian markets. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=consumers" title="consumers">consumers</a>, <a href="https://publications.waset.org/abstracts/search?q=gluten-free%20products" title=" gluten-free products"> gluten-free products</a>, <a href="https://publications.waset.org/abstracts/search?q=quality" title=" quality"> quality</a>, <a href="https://publications.waset.org/abstracts/search?q=survey" title=" survey"> survey</a> </p> <a href="https://publications.waset.org/abstracts/7663/characteristic-of-gluten-free-products-latvian-consumer-survey" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7663.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">283</span> </span> </div> </div> </div> </main> <footer> <div id="infolinks" class="pt-3 pb-2"> <div class="container"> <div style="background-color:#f5f5f5;" class="p-3"> <div class="row"> <div class="col-md-2"> <ul class="list-unstyled"> About <li><a href="https://waset.org/page/support">About Us</a></li> <li><a href="https://waset.org/page/support#legal-information">Legal</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/WASET-16th-foundational-anniversary.pdf">WASET celebrates its 16th foundational anniversary</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Account <li><a href="https://waset.org/profile">My Account</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Explore <li><a href="https://waset.org/disciplines">Disciplines</a></li> <li><a href="https://waset.org/conferences">Conferences</a></li> <li><a href="https://waset.org/conference-programs">Conference Program</a></li> <li><a href="https://waset.org/committees">Committees</a></li> <li><a href="https://publications.waset.org">Publications</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Research <li><a href="https://publications.waset.org/abstracts">Abstracts</a></li> <li><a href="https://publications.waset.org">Periodicals</a></li> <li><a href="https://publications.waset.org/archive">Archive</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Open Science <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Science-Philosophy.pdf">Open Science Philosophy</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Science-Award.pdf">Open Science Award</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Society-Open-Science-and-Open-Innovation.pdf">Open Innovation</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Postdoctoral-Fellowship-Award.pdf">Postdoctoral Fellowship Award</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Scholarly-Research-Review.pdf">Scholarly Research Review</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Support <li><a href="https://waset.org/page/support">Support</a></li> <li><a href="https://waset.org/profile/messages/create">Contact Us</a></li> <li><a href="https://waset.org/profile/messages/create">Report Abuse</a></li> </ul> </div> </div> </div> </div> </div> <div class="container text-center"> <hr style="margin-top:0;margin-bottom:.3rem;"> <a href="https://creativecommons.org/licenses/by/4.0/" target="_blank" class="text-muted small">Creative Commons Attribution 4.0 International License</a> <div id="copy" class="mt-2">© 2024 World Academy of Science, Engineering and Technology</div> </div> </footer> <a href="javascript:" id="return-to-top"><i class="fas fa-arrow-up"></i></a> <div class="modal" id="modal-template"> <div class="modal-dialog"> <div class="modal-content"> <div class="row m-0 mt-1"> <div class="col-md-12"> <button type="button" class="close" data-dismiss="modal" aria-label="Close"><span aria-hidden="true">×</span></button> </div> </div> <div class="modal-body"></div> </div> </div> </div> <script src="https://cdn.waset.org/static/plugins/jquery-3.3.1.min.js"></script> <script src="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/js/bootstrap.bundle.min.js"></script> <script src="https://cdn.waset.org/static/js/site.js?v=150220211556"></script> <script> jQuery(document).ready(function() { /*jQuery.get("https://publications.waset.org/xhr/user-menu", function (response) { jQuery('#mainNavMenu').append(response); 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