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Barakat, Arian. "What makes an (audio)book popular?" Thesis, Linköpings universitet, Statistik och maskininlärning, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-152871.
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Audiobook reading has traditionally been used for educational purposes but has in recent times grown into a popular alternative to the more traditional means of consuming literature. In order to differentiate themselves from other players in the market, but also provide their users enjoyable literature, several audiobook companies have lately directed their efforts on producing own content. Creating highly rated content is, however, no easy task and one reoccurring challenge is how to make a bestselling story. In an attempt to identify latent features shared by successful audiobooks and evaluate proposed methods for literary quantification, this thesis employs an array of frameworks from the field of Statistics, Machine Learning and Natural Language Processing on data and literature provided by Storytel - Sweden’s largest audiobook company. We analyze and identify important features from a collection of 3077 Swedish books concerning their promotional and literary success. By considering features from the aspects Metadata, Theme, Plot, Style and Readability, we found that popular books are typically published as a book series, cover 1-3 central topics, write about, e.g., daughter-mother relationships and human closeness but that they also hold, on average, a higher proportion of verbs and a lower degree of short words. Despite successfully identifying these, but also other factors, we recognized that none of our models predicted “bestseller” adequately and that future work may desire to study additional factors, employ other models or even use different metrics to define and measure popularity. From our evaluation of the literary quantification methods, namely topic modeling and narrative approximation, we found that these methods are, in general, suitable for Swedish texts but that they require further improvement and experimentation to be successfully deployed for Swedish literature. For topic modeling, we recognized that the sole use of nouns provided more interpretable topics and that the inclusion of character names tended to pollute the topics. We also identified and discussed the possible problem of word inflections when modeling topics for more morphologically complex languages, and that additional preprocessing treatments such as word lemmatization or post-training text normalization may improve the quality and interpretability of topics. For the narrative approximation, we discovered that the method currently suffers from three shortcomings: (1) unreliable sentence segmentation, (2) unsatisfactory dictionary-based sentiment analysis and (3) the possible loss of sentiment information induced by translations. Despite only examining a handful of literary work, we further found that books written initially in Swedish had narratives that were more cross-language consistent compared to books written in English and then translated to Swedish.
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Barr, Kajsa, and Hampus Pettersson. "Predicting and Explaining Customer Churn for an Audio/e-book Subscription Service using Statistical Analysis and Machine Learning." Thesis, KTH, Matematisk statistik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-252723.
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The current technology shift has contributed to increased consumption of media and entertainment through various mobile devices, and especially through subscription based services. Storytel is a company offering a subscription based streaming service for audio and e-books, and has grown rapidly in the last couple of years. However, when operating in a competitive market, it is of great importance to understand the behavior and demands of the customer base. It has been shown that it is more profitable to retain existing customers than to acquire new ones, which is why a large focus should be directed towards preventing customers from leaving the service, that is preventing customer churn. One way to cope with this problem is by applying statistical analysis and machine learning in order to identify patterns and customer behavior in data. In this thesis, the models logistic regression and random forest are used with an aim to both predict and explain churn in early stages of a customer's subscription. The models are tested together with the feature selection methods Elastic Net, RFE and PCA, as well as with the oversampling method SMOTE. One main finding is that the best predictive model is obtained by using random forest together with RFE, producing a prediction score of 0.2427 and a recall score of 0.7699. The other main finding is that the explanatory model is given by logistic regression together with Elastic Net, where significant regression coefficient estimates can be used to explain patterns associated with churn and give useful findings from a business perspective.Det pågående teknologiskiftet har bidragit till en ökad konsumtion av digital media och underhållning via olika typer av mobila enheter, t.ex. smarttelefoner. Storytel är ett företag som erbjuder en prenumerationstjänst för ljud- och e-böcker och har haft en kraftig tillväxt de senaste åren. När företag befinner sig i en konkurrensutsatt marknad är det av stor vikt att förstå sig på kunders beteende samt vilka krav och önskemål kunder har på tjänsten. Det har nämligen visat sig vara mer lönsamt att behålla existerande kunder i tjänsten än hela tiden värva nya, och det är därför viktigt att se till att en befintlig kund inte avslutar sin prenumeration. Ett sätt att hantera detta är genom att använda statistisk analys och maskininlärningsmetoder för att identifiera mönster och beteenden i data. I denna uppsats används både logistisk regression och random forest med syfte att både prediktera och förklara uppsägning av tjänsten i ett tidigt stadie av en kunds prenumeration. Modellerna testas tillsammans med variabelselektionsmetoderna Elastic Net, RFE och PCA, samt tillsammans med översamplingsmetoden SMOTE. Resultatet blev att random forest tillsammans med RFE bäst predikterade uppsägning av tjänsten med 0.2427 i måttet precision och 0.7699 i måttet recall. Ett annat viktigt resultat är att den förklarande modellen ges av logistisk regression tillsammans med Elastic Net, där signifikanta estimat av regressionskoefficienterna ökar förklaringsgraden för beteenden och mönster relaterade till kunders uppsägning av tjänsten. Därmed ges användbara insikter ur ett företagsperspektiv.
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Hagberg, Helena. "Listening to Jane : A Comparison of the Original Novel Jane Eyre and Three Abridged Audio Book Versions from the Point of View of Genre." Thesis, Högskolan i Halmstad, Sektionen för humaniora (HUM), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-20225.
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While some people enjoy reading full-length novels, most people have a difficult time concentrating on reading or even finding the time to do it. Audio books, especially abridged ones, may be a way for people to enjoy fiction without having to read the whole novel and they can listen to the text at the same time as they do other things. The purpose of this essay is to study whether the abridged audio books can be a valid replacement for the full novel in terms of genre. The essay compares Jane Eyre by Charlotte Brontë in its full length with three abridged audio books of the same novel. In these three audio versions the original text has been abridged in varying degrees so that the shortest version runs to fifty minutes, the second shortest to three hours and the longest to six hours. The three genres I focus on are the Romance, the Gothic novel and the female Bildungsroman. I present genre-specific features and then analyze how these characteristics are affected in the abridged versions of Jane Eyre.
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Eberenz, Katharina. "argon daisy edition – DAISY in the commercial book-trade in Germany." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2011. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-67974.
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In October 2008 Argon published the first DAISY audio books: 20 bestsellers from the publisher of audio books were “DAISYfied”. At present 10–15 DAISY titles are released per month, which are obtainable at the booksellers. The DAISY books can be classified as type two books; they combine textual headings and audio content. The accompanying booklet is recorded as well and is added as audio content. To distinguish DAISY audio books from audio books on audio CD, the former are packaged in a keep case with a label in Braille. According to Argon’s programme profile the titles of the DAISY edition cover all kinds of genres from literature, entertainment, crime fiction and children‘s books to non-fiction.
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Eberenz, Katharina. "argon daisy edition – DAISY in the commercial book-trade in Germany." Deutsche Zentralbibliothek für Blinde Leipzig (DZB), 2010. https://slub.qucosa.de/id/qucosa%3A1131.
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In October 2008 Argon published the first DAISY audio books: 20 bestsellers from the publisher of audio books were “DAISYfied”. At present 10–15 DAISY titles are released per month, which are obtainable at the booksellers. The DAISY books can be classified as type two books; they combine textual headings and audio content. The accompanying booklet is recorded as well and is added as audio content. To distinguish DAISY audio books from audio books on audio CD, the former are packaged in a keep case with a label in Braille. According to Argon’s programme profile the titles of the DAISY edition cover all kinds of genres from literature, entertainment, crime fiction and children‘s books to non-fiction.
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Lo, Pak Cheun. "Effects of online audio-book resources on library usage and reading preferences and practices of young learners in an elementary school library setting in Hong Kong." Thesis, University of Bristol, 2009. http://hdl.handle.net/1983/17867f48-b678-495d-9776-7498a042eebb.
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The purpose of this research study is to measure and assess the potentials and effects of online audio-book resources in fostering young children's motivation to read. The research study involved two groups of 5`h- and 6`h-grade elementary-school students in Hong Kong - measuring their reading motivation, and learning from an online audio-book resource, Naxos Spoken Word Library (NSWL) in the context of a school-library setting in Hong Kong. A total number of 292 participants (students from two different international elementary schools (Bradbury and Kingston International Elementary School) in Hong Kong were invited to take part in this study. Students' library usage, reading habits, and their attitudes and ratings on the chosen audio-book resource were recorded, measured and evaluated through the use of a set of self-completed questionnaires. The data sources included questionnaire surveys on students, classroom teachers, school-library staff, and parents, as well as focus group interviews on NS WL student users. The duration of this research study was five months, whilst data collection was conducted between October 2006 and March 2007. The major findings were that out of all 260 respondents, 52% indicated they had used NSWL. Amongst these 136 NSWL users: 33.3% said "Yes", they did enjoy using NSWL; 37.2% said they "Sometimes" enjoyed it; while only 29.5% said they did not enjoy using this online audio resource as they thought its contents not interesting. The chosen online audio resource seemed to have very little influence in enhancing the students' reading motivation in general. In fact, the school librarians witnessed a decrease (10.4 percentage points) in the number of students who visited the school library on a daily basis, and a small decline in the number of students using the school library for "fun". In other words, the availability of audio-books is not necessarily a motivator to read, or to read more amongst the student population under study. Other data collected from the questionnaires and focus groups also indicated girls were more likely than boys to regularly and voluntarily visit and borrow books from the school library, to use the school library for fun, to enjoy reading poetry, and to use NSWL. In order to appeal to a wider audience and enhance motivation to read, the content of audio-books will need to be expanded to include more genres and more diverse content.
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Alhumaidan, Haifa. "Co-design of Augmented Reality textbook for children's collaborative learning experience in primary schools." Thesis, Loughborough University, 2017. https://dspace.lboro.ac.uk/2134/32810.
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Augmented Reality (AR) is a recent technology that allows a seamless composition between virtual objects and the real world. This practice-based research uses the affordances of AR to design an AR textbook for collaborative learning experience. It identifies the key concepts of children s AR textbooks for the designing and evaluation of collaborative learning experiences. These concepts were used to develop a conceptual framework for the AR textbook that considers collaborative experience, learning and usability. Informed by these concepts, the research also has identified the design features which are unique to AR affordances which can be integrated in the school textbooks to develop a collaborative AR textbook for primary school children. The research follows a participatory design approach to involve the users of the AR textbook in the design process. The researcher has conducted three co-design studies involving primary school children and adults using cooperative inquiry techniques. The first study uses low-tech prototyping to find the overall direction of designing the AR textbook. After the development of the first AR textbook prototype, two formative evaluations have been conducted using cooperative inquiry critiquing, and layered elaboration techniques. Throughout these studies, a conceptual framework has been developed namely, Experience, Learn and Use (ELU) for the designing and evaluation of children s AR textbooks for collaborative learning experience. This framework is based on the adaption of Janet Read s Play, Learn, Use (PLU) model that defines children s relationships with the interactive technologies. The research proposes the ELU framework as a useful classification framework in the evaluation process, which informs the design features of the AR textbook which are related to the concepts of collaborative experience, learning and usability. The practical component of the thesis proposes a sample of an AR textbook that is integrated in the regular school curriculum. It demonstrates the design features which can be implemented in other textbooks to support collaborative learning experiences for primary school children. The documentation of the co-design process provides a practical framework for co-designing an AR textbook with children, as well as an evidence of using the ELU framework in practice. 4 This research also contributes in bridging the gap between AR and Child-Computer Interaction (CCI) communities, through the use of common CCI methods in the AR development. This research has resulted in key design principles which contribute original knowledge to the literature of the AR for children s education considering the CCI perspective. These important principles are informed by the collaborative experiences, learning and usability aspects that establish a framework for the design and evaluation of collaborative AR textbook for children. The eight identified principles by this research are, Joint Textbooks, Personalised AR Experience, Interactive AR Book, Communication-Based Learning, Rewarding AR feedback, Audio AR Textbook, Intuitive AR Markers, and Mutual AR Display. The research introduces the definition for each of the concepts and a demonstration of the related design features in the outcome of the AR textbook prototype.
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Linde, Samuel. "Litteraritet i gränslandet mellan drama och roman : En narratologisk analys av genre, form och röst i George Saunders Lincoln in the Bardo." Thesis, Karlstads universitet, Institutionen för språk, litteratur och interkultur (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-84760.
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Levy, Marcel Andrew. "Ringermute an audio data mining toolkit /." abstract and full text PDF (free order & download UNR users only), 2005. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:1433402.
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McGill, Alicia Hollis. "Audio Books with Struggling Readers at the Elementary School Level." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/3181.
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In a Title I school located in a southeastern state, 60% of 3rd grade students are reading below grade level. The state's new reading initiative ties grade promotion to 3rd grade students reading on grade level. At the study site, administrators identified audio books as a possibly helpful reading tool. Vygotsky's zone of proximal development theory, which holds that learners can learn new skills more readily with guided assistance, framed this study. The purpose of this quantitative, comparative design study was to explore the associations between the use of audio books and the reading levels of 3rd grade struggling readers. Research questions were used to compare the reading levels of struggling readers who use audio books with the reading levels of: (a) struggling readers reading silently, (b) at or above grade level readers who read with audio books, and (c) at or above grade level readers who read silently. Two 3rd grade classes were selected, with 25 students using audio books and 25 students reading silently, to participate in this project. Scores from the AR and from the pre- and posttest STAR assessments over a 9-week period were analyzed and compared using an independent samples t test to explore associations between the use of audio books and the comprehension and reading levels of the participants. Analysis of the results showed that the use of audiobooks was not significantly related to increased reading or comprehension levels for struggling readers. Significant improvements in reading comprehension were shown for students reading at or above grade level that read silently or used audio books. Based on the findings, a professional development project for teachers providing research-supported reading strategy instruction was developed. The findings may lead to improvements in instructional practices by encouraging the use of research-based reading strategies, which could promote positive social change by supporting greater academic success for elementary students through improved reading comprehension.
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Friesen, Megan E. "Harry Potter and the overly long commute trends in audio books /." Laramie, Wyo. : University of Wyoming, 2008. http://proquest.umi.com/pqdweb?did=1654494621&sid=2&Fmt=2&clientId=18949&RQT=309&VName=PQD.
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Gao, Xin. "A Service for Audio Icon and Audio Books in the Mobile Tourist Information System (TIP) via the Greenstone Digital Library." The University of Waikato, 2007. http://hdl.handle.net/10289/2246.
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This project provides an audio notification about nearby tourism place to visit (named sight in this thesis), a chapter based Audio Books related to the current sight and involving Digital Library to provide text for the Audio Books for the Tourist Information Provider on a mobile device (TIP). The current system plays a background sound for the sight only when the system displays the specific information for that sight after user selects it. This has been improved to provide a notification by which to receive audios from the recommendation service, and then keep sending audio data to clients on real time. So users can know the sight nearby before they look at their screen. The limitation of current Audio Books is that it only provides Audio Books when the books start from the current sight. This problem is solved by providing a list of books that has any chapter related to that sight, and users can add them into a now-playing list. The Travel Planning Service has been involved to place the Audio Books chapters into the now-playing list based on the order of the visiting sight in their plan. The TIP/Greenstone Service, which can load particular text from Greenstone Digital Library into TIP, has been involved in this project to provide related chapter-based text for those Audio Books. The implemented prototype has been evaluated on effeteness and performance based on the purpose of this project. The result has been discussed to prove it has effectively solved the problem described above. Finally, the result of the experiment on distinguishing audio, and technology for implementation and audio transfers, has been left for future study.
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Robertson, Charles Kenneth. "Developing edutainment principles and practices for audio-visual representations of Biblical books." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52185.
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Dissertation (PhD)--University of Stellenbosch, 2001.ENGLISH ABSTRACT: The main purpose of the study is to develop a model and to establish certain principles for writing a script treatment (personal pictures) of a book of the Bible. Personal pictures can be identified as the most important component of the production (filmic creation) and marketing (promulgation) processes of a fully dramatised audio-visual representation of a biblical book. The study deals primarily with personal pictures. Changes in the communication and perception of biblical content are investigated. The study focuses mainly on the dissemination of such content through audio-visual Bible products (end products). The study contends that audio-visual Bible communications for children and adults should have an educational foundation. The other main dimension of all audio-visual Bible is the entertainment it provides to viewers (patrons). The educational and entertainment facets of end products are described here as edutainment. It is important for end products to have edutainment value as perceived by socio-economically diverse peoples, of both Christian and non-Christian (non-religious) persuasions. Aspects which can contribute to the edutainment value of fully dramatised audio-visual Bible products are expounded. An audio-visual model, which defines the basis for the filmic creation and promulgation of an end product, is explained and its elements described. The determinants of the filmic creation and promulgation processes, some of which have a greater educational impact and some which have a greater entertainment impact, are explicated. An important factor is to involve patrons in the filmic creation and promulgation processes, and to help them to feel part of these processes. Writing the personal pictures of a Bible book is investigated. A personal pictures model is put forward to explain how the personal pictures can be written. A variety of guidelines to help the writer (owner) write the personal pictures of a book are presented. These guidelines deal with aspects such as writing the narrative, selecting the context of the storytelling, gathering and using background information, using enhancement factors, and implementing requirements of the users. The personal pictures already written of two Bible books are assessed. An explanation is given of why the books of Ruth and Hebrews, one from the Old and one from the New Testament, are chosen for such assessment. These personal pictures are found to be deficient and new personal pictures are written for both books, using the model and guidelines given. An empirical survey is undertaken of the personal pictures of one of the two books assessed, namely Ruth. The analysis of the empirical research finds that the respondents are able to visualise a film of Ruth with edutainment value after reading the personal pictures. The results of the survey point to the importance of both the educational and entertainment aspects in end products. Some further valuable deductions can be made from the study: Audio-visual Bible products are beneficial to convey biblical content to patrons. A model and guidelines are presented for writing good quality personal pictures. Patrons can profitably be engaged in the filmic creation and promulgation processes of fully dramatised audio-visual Bible products. A few constraints have been encountered which have a limiting effect on the study. The study highlights a number of important areas which can be further researched.
AFRIKAANSE OPSOMMING: Die hoofdoel van die studie is om sekere riglyne neer te Ie vir die skryf van 'n draaiboeksinopsis of visuele voorstelling ("personal pictures") van 'n Bybelboek. "Personal pictures" van 'n Bybelboek is waarskynlik die belangrikste komponent van die vervaardigings- en verspreidingsprosesse van 'n volledig-gedrarnatiseerde oudio-visuele weergawe van so 'n boek. Die studie handel hoofsaaklik oor "personal pictures". Veranderinge in die kommunikasie en in die begrip van die inhoud van die Bybel word ondersoek. Die studie fokus hoofsaaklik op die uitdra van die inhoud van Bybelboeke deur middel van oudio-visuele Bybelprodukte. Die studie toon aan dat oudio-visuele Bybelkommunikasie vir kinders en volwassenes 'n opvoedkundige grondslag het of behoort te he. Die ander belangrike grondslag van 'n oudiovisuele Bybel is die vermaaklikheidsaspek. Die opvoedkundige en vermaaklikheidsfasette van oudio-visuele Bybelprodukte word hierin beskryf as opvoedkundige vermaak ("edutainment"). Dit is belangrik dat oudio-visuele Bybelprodukte "edutainment'' verskaf aan uiteenlopende sosio- . ekonomiese groepe van sowel Christel ike as nie-Christelike oortuiging. Sekere aspekte word verduidelik wat die waarde van "edutainment" in gedramatiseerde oudiovisuele Bybelprodukte kan verhoog. 'n Oudio-visuele model, wat die grondbeginsels vir die vervaardiging en verspreiding van so 'n Bybelproduk uiteensit, word verskaf en die onderskeie beginsels word gedefinieer. Die bepalende faktore in die vervaardigings- en verspreidingsprosesse, waarvan sornmige 'n groter opvoedkundige en ander 'n groter vermaaklikheidsimpak het, word uitgewys. 'n Belangrike faktor is dat verbruikers by die vervaardigings- en verspreidingsprosesse betrek word, en op 'n wyse wat hulle dee I van hierdie prosesse laat voel. Hoe om "personal pictures" van 'n Bybelboek te skryf, word ondersoek. 'n "Personal pictures"- model word aangebied, asook 'n verskeidenheid riglyne vir die skryfvan die "personal pictures" van 'n boek. Hierdie riglyne omvat aspekte soos die storielyn, die keuse van die konteks waarin die storie afspeel, die inwin en gebruik van agtergrondinligting, die gebruik van effekte wat die storie bevorder, en die toepassing van spesifieke vereistes van die vervaardigingspersoneel. Die "personal pictures" wat reeds van twee Bybelboeke bestaan, word beoordeel. 'n Verduideliking word gegee waarom Rut en Hebreers, boeke uit onderskeidelik die Ou en die Nuwe Testament, vir so 'n evaluering gekies is. Hierdie "personal pictures" word as ontoereikend bevind, en nuwe "personal pictures" word vir beide boeke geskryf deur van die genoemde model en riglyne gebruik te maak. 'n Empiriese ondersoek word gedoen om die "personal pictures" van een van die twee boeke, naamlik Rut, te evalueer. In die ontleding van die empiriese ondersoek word bevind dat respondente in staat is om 'n film van Rut met "edutainment"-waarde te visualiseer, nadat hulle die "personal pictures" gelees het. Die resultate van die ondersoek wys op die belangrikheid van die opvoedkundige sowel as die vermaaklikheidsaspekte van oudio-visuele Bybelprodukte. Die volgende verdere waardevolle afleidings word uit die studie gemaak: Die inhoud van Bybelboeke kan met vrug deur middel van oudio-visuele Bybelprodukte oorgedra word. Goeie kwaliteit "personal pictures" kan geskryf word deur gebruik te maak van die voorgestelde model en riglyne. Dit kan voordelig wees om verbruikers by die vervaardigings- en verspreidingsprosesse van gedramatiseerde oudio-visuele produkte van die Bybel te betrek. Die faktore wat 'n beperkende uitwerking op die studie gehad het, word aangetoon. Die studie lig 'n aantal belangrike areas uit vir verdere navorsing.
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Luo, Bing. "Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc801928/.
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In this study, I investigate the effect of auditor-provided tax services (ATS) on firms’ levels of book-tax differences and investors’ mispricing of book-tax differences. The joint provision of audit and tax services has been a controversial issue among regulators and academic researchers. Evidence on whether ATS improve or impair the overall accounting quality is inconclusive as a result of the specific testing circumstances involved in different studies. Book-tax differences capture managers’ earnings management and/or tax avoidance intended to maximize reported financial income and to minimize tax expense. Therefore, my first research question investigates whether ATS improve or impair audit quality by examining the relation between ATS and firms’ levels of book-tax differences. My results show that ATS are negatively related to book-tax differences, suggesting that ATS improve the overall audit quality and reduce aggressive financial and/or tax reporting. My second research question examines whether the improved earnings quality for firms acquiring ATS leads to reduced mispricing of book-tax differences among investors. Recent studies document that despite the rich information about firms’ future earnings contained in book-tax differences, investors process such information inefficiently, leading to systematic pricing errors among firms with large book-tax differences. My empirical evidence indicates that ATS mitigate such mispricing, with pricing errors being lower among firms acquiring ATS compared with firms without ATS. Collectively, these results support the notion that ATS improve audit quality through knowledge spillover. Moreover, the improved earnings quality among firms acquiring ATS in turn helps reduce investors’ mispricing of book-tax differences.
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Nyqvist, Simon J. "What Audio Quality Attributes Affect the Viewer's Preference, Comparing Overhead and Underneath Boom Microphone Techniques." Thesis, Luleå tekniska universitet, Medier ljudteknik och upplevelseproduktion och teater, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-68789.
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The boom microphone has been used to record dialogue on a film set for decades. As a boom operator it can be difficult in certain situations to acquire an ideal placement for the boom microphone. It depends on the frame and the lighting on the set. There are situations where the boom operator is forced to place the microphone underneath the actors instead of the standard overhead position. To investigate the difference between these techniques, and what audio quality attributes that affect the viewers’ choice of preference, a listening test has been constructed. The subjects were instructed to choose preferences in four trials of stimuli that had been recorded with both microphone techniques. To collect further data the subjects were also instructed to describe the differences they perceived between the stimuli. A statistically significant result was not found, except for one of the trials, the trained listeners preferred the underneath microphone technique for the second female stimuli. A difference between the techniques was difficult to determine from the answers given by the subjects. The conclusion was made that there is not a clear preference between the microphone techniques. Even though one of the trials was significant a clear difference could not be found in the analysis of the qualitative data.
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Kopecká, Taťána. "Účetní uzávěrka a závěrka." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15640.
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The subject matters of this thesis are comprehensive processes of period-end closing and preparing financial statements, performed under the applicable law of the Czech Republic. The first part includes a theoretical framework, summarizing the key operations and procedures that need to be completed before closing the books. These processes include stock taking, analysis of accounts and operations relating to period-end closing, then gross profit / loss determination and finally, income tax calculation. This section is immediately followed by the process of preparing financial statements. The last section of the theoretical part describes the subsequent obligations relating to period-end closing and financial statements, such as audits, annual report or mandatory disclosure. The second part of the thesis describes practical application of the theoretical knowledge in a specific company.
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Reinhardt, Janina [Verfasser]. "Regularity and Variation in French Direct Interrogatives : The Morphosyntax and Intonation of Question Forms in Reality TV Shows, Audio Books and Teaching Materials / Janina Reinhardt." Konstanz : KOPS Universität Konstanz, 2019. http://d-nb.info/1188202723/34.
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Winqwist, Therese. "Reading with Your Ears : A comparative study of reading and listening to Mark Haddon’s The Curious Incident of the Dog in the Night-Time." Thesis, Högskolan i Halmstad, Sektionen för lärarutbildning (LUT), 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-5148.
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“Reading with Your Ears” is a comparative study of comprehension in reading a text versus listening to an audio book. The text excerpt is from Mark Haddon’s The Curious Incident of the Dog in the Night-Time and has been read or listened to by seventh-grade students. The results show that the readers understand more from the text since they can read at their own speed and see the pictures in the book. The listeners, on the other hand, seem unaccustomed to listening and have troubles focusing.
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Aschenbeck, Geraldine H. "Aliteracy: The Relationship Between the Electronic Culture and Voluntary Reading." UNF Digital Commons, 1986. http://digitalcommons.unf.edu/etd/56.
Full textAbstract:
Aliteracy, the term used to describe those who can read but choose not to do so, has become a grave concern in this country. A review of the literature indicates Americans are choosing to use their leisure time to interact with the electronic media to gather information instead of reading to gain knowledge. The skills of critical thinking and decision making are at stake. Schools and homes who have been successful in teaching the skill or reading must now instill the value of reading in order to preserve the democratic process upon which this country was founded.
20
LINDSTRÖM, CARL, and TORA BYGREN. "Att Lyssna På Boken Som Lyssnar På Dig : Hur användaren och dess beteende integreras i produktutvecklingen av ljudbokstjänster." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-279780.
Full textAbstract:
De senaste 10 åren har bokbranschen genomgått en omfattande digitalisering. Ett av resultaten från denna digitalisering är framväxten en helt ny marknad för ljudböcker och ur denna marknad har ett flertal ljudbokstjänster vuxit fram. Dessa ljudbokstjänster erbjuder sina användare en produkt i form av en applikation, i produkten får de tillgång till en obegränsad mängd streamat innehåll, huvudsakligen ljudböcker. Produktutvecklingen av dessa ljudbokstjänster har skett under en tid då agila arbetsprocesser har blivit allt populärare, vilka främjar en delad kunskap mellan utvecklare och kunder. Samtidigt har tillgången till kvantitativt loggad användardata vuxit enormt, vilket har möjliggjort en större och mer kontinuerlig närhet till produktens användare än någonsin tidigare. Denna studie ämnar att undersöka hur svenska ljudbokstjänster arbetar för att integrera sina användare i utvecklingen av deras produkt, med vilka metoder och i vilka syften det utförs. Med den obegränsade tillgången till användare i form av kvantitativt loggad användardata, är det av intresse att undersöka hur det påverkar användandet av andra traditionella metoder för användarinvolvering. En litteraturstudie genomfördes för att ta reda på det rådande kunskapsläget gällande metoder för användarinvolvering inom produktutvecklingen av streamingtjänster. Utifrån denna litteraturstudie utformades en intervjuguide. Därefter genomfördes tre kvalitativa intervjuer med en representant vardera från tre av de största och mest etablerade svenska ljudbokstjänsterna. Intervjuerna transkriberades och analyserades mot den undersökta teorin. Ur den analyserade empirin kunde två huvudsakliga syften till ljudbokstjänsternas användarinvolvering fastställas: • Att involvera användare som en medskapare av produkten • Att involvera användaren som testobjekt för prototyper Samtliga av de undersökta ljudboksföretagen använde sig av loggad kvantitativ användardata i båda dessa fall av användarinvolvering. Med användaren som ett testobjekt visar sig A/B-testning spela en stor roll vid användandet av loggad kvantitativ användardata. Två tredjedelar av ljudboksföretagen använde sig av kvalitativa metoder som fokusgrupper, vilket visade sig vara av stor vikt både i syftet att låta användaren testa och medskapa. Fokusgruppens unika fördelar exempelvis empatisk förståelse av användaren, är något som den kvantitativt loggade användardatan inte kan erbjuda.The audiobook industry has undergone extensive digitisation. One of the results of this digitalisation is the emergence of a whole new market for audio books and from this a number of audiobook services have emerged. These audiobook services offer their users a product as an application where the users have access to an unlimited amount of streamed content in form of audiobooks. The product development of these audiobook services has taken place during a time when agile work processes have become increasingly popular, which promotes shared knowledge between developers and customers. At the same time, access to quantitatively logged user data has grown tremendously, which has enabled a greater and more continuous proximity to the product's users than ever before. This study aims to investigate how Swedish audiobook services work to integrate their users in the development of their product, with what methods and purposes it is performed. With the unlimited access to users in the form of quantitatively logged user data, it is of interest to investigate how it affects the use of other traditional methods of user involvement. A literature study was conducted to find out the current state of knowledge regarding methods of user involvement in the product development of streaming services. Based on this literature study, an interview guide was designed. Subsequently, three qualitative interviews were conducted with one representative each from three of the largest and most established Swedish audiobook services. The interviews were transcribed and analysed against the theory investigated. From the analysed empiric study, two main purposes for the user involvement of audiobook services could be established: • Involving users as a co-creator of the product • Involving the user as a test object for prototypes All of the audiobook companies surveyed used logged quantitative user data in both of these cases of user involvement. With the user as a test object, A / B testing proves to play a major role in the use of logged quantitative user data. Two-thirds of audiobook companies used qualitative methods such as focus groups, which proved to be of great importance to both user testing and co-creation. The focus group's unique advantages, for example empathic understanding of the user, is something that the quantitatively logged user data cannot offer.
21
Blake, Greyory. "Good Game." VCU Scholars Compass, 2018. https://scholarscompass.vcu.edu/etd/5377.
Full textAbstract:
This thesis and its corresponding art installation, Lessons from Ziggy, attempts to deconstruct the variables prevalent within several complex systems, analyze their transformations, and propose a methodology for reasserting the soap box within the display pedestal. In this text, there are several key and specific examples of the transformation of various signifiers (i.e. media-bred fear’s transformation into a political tactic of surveillance, contemporary freneticism’s transformation into complacency, and community’s transformation into nationalism as a state weapon). In this essay, all of these concepts are contextualized within the exponential growth of new technologies. That is to say, all of these semiotic developments must be framed within the post-Internet sphere.
22
Mandryková, Lucie. "Účetní závěrka akciových společností." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11089.
Full textAbstract:
The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
23
Lee, Chao-Wen, and 李昭紋. "The Study of Audio Book for Children on Philharmonic Radio Taipei." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/80325816941915795175.
Full textAbstract:
碩士國立臺北教育大學
音樂學系碩士班
103
The study, using audio book publication “Music Elf Library” on Philharmonic Radio Taipei as the study case, analyzes the different ways of information presentation on children’s audio book and the result of children’s development through the music appreciation. The study explores the implications of audio book publication on music education. 1.The features of information presentation of audio book publication on Philharmonic Radio Taipei include: (1) The teaching material focuses on cognitive music learning. (2) The program mainly comprises classical music composition. (3) Learning of key music elements through music appreciation. (4) Learning through listening activities. (5) The content design benefits both children’s cognition and the development of music capability. (6) The contents can be the benchmark for learning. 2.The result of children’s development through the music appreciation: (1) Cultivate children’s in music appreciation through seizing children’s interest in hearing story. (2) Each learning unit to time is suitable, more able to meet the children's learning pattern. (3) Music knowledge is organized in children’s learning activities, reflecting the Bruner’s learning principle. (4) Each learning unit has a small quiz. It provides the learning result and feedback, and generates the interest in learning. 3.The implication of audio book publications include: (1) The audio book can be used not only students but also general audienc. (2) It can be used at home for parental learning together, create musical family. Last but not least, the researcher proposes relevant suggestions in accordance with the study result, theaching material editors, parents, teachers and researchers who carry out relevant study in the future.
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Farnell, Andrew James. "Designing sound : procedural audio research based on the book by Andy Farnell." Doctoral thesis, 2012. http://hdl.handle.net/10400.14/13552.
Full textAbstract:
In
procedural
media,
data
normally
acquired
by
measuring
something,
commonly
described
as
sampling,
is
replaced
by
a
set
of
computational
rules
(procedure)
that
defines
the
typical
structure
and/or
behaviour
of
that
thing.
Here,
a
general
approach
to
sound
as
a
definable
process,
rather
than
a
recording,
is
developed.
By
analysis
of
their
physical
and
perceptual
qualities,
natural
objects
or
processes
that
produce
sound
are
modelled
by
digital
Sounding
Objects
for
use
in
arts
and
entertainments.
This
Thesis
discusses
different
aspects
of
Procedural
Audio
introducing
several
new
approaches
and
solutions
to
this
emerging
field
of
Sound
Design.Em Media Procedimental, os dados os dados normalmente adquiridos através da medição de algo habitualmente designado como amostragem, são substituídos por um conjunto de regras computacionais (procedimento) que definem a estrutura típica, ou comportamento, desse elemento. Neste caso é desenvolvida uma abordagem ao som definível como um procedimento em vez de uma gravação. Através da análise das suas características físicas e perceptuais , objetos naturais ou processos que produzem som, são modelados como objetos sonoros digitais para utilização nas Artes e Entretenimento. Nesta Tese são discutidos diferentes aspectos de Áudio Procedimental, sendo introduzidas várias novas abordagens e soluções para o campo emergente do Design Sonoro.
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Wu, Yung-Lan, and 吳詠蘭. "The Effect of Dialogic Reading and Audio Book Reading on Kindergarten Children’s Listening Vocabulary and Reading Behaviors." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/97669472738041189679.
Full textAbstract:
碩士國立新竹教育大學
語文學系碩士班
95
Abstract The purpose of this study is to investigate the effect of children’s listening vocabulary and reading behaviors under two different methods of reading instruction, namely, the “dialogic reading” method and the “audio book reading” method. This research adopted quasi-experiment method and 58 kindergarteners from a public kindergarten in Taichung area were sampled to participate in this study. These children were divided into two groups and instructed by using dialogic reading and audio book reading method separately. The instruction time and data collection started from the beginning of March to the end of May in 2006. The data was collected and analyzed by means of ANCOVA, t-test or ANOVA. Daily teaching logs and interviews were also recorded and quantified for further investigation. The research findings are as follows: 1.Children who were instructed under the dialogic reading method are doing better in Peabody Picture Vocabulary Test-Revised test than those audio book reading group. 2.In comparison with audio reading, dialogic reading method facilitates a better reading behavior of kindergarten children in the reading corner. 3.In terms of family background, the factors of “mother’s education”, “primary caretaker’s education”, “tutors”, “primary caretaker’s main language”, “language used at home”, and “self reading” showed discrepancy between two groups of children. According to the results, the suggestions are proposed to the parents, the teachers, and for future studies. 1.The parents and the teachers should actively offer the vocabulary of the dialogue and participate in children’s reading process. 2.The teachers should break up the traditional story telling strategy for reading instruction, and develop the skills of dialogic reading so to promote children’s reading ability and interests. 3.Teachers and parents need to utilize the resources of the public libraries more often, and they can create a warm and opening reading environment both in school and at home. By doing this they will increase the emergence of early reading experiences for the children. Key words: dialogic reading, audio book reading, listening vocabulary, reading behaviors of children
26
Ho, Yawen, and 何雅雯. "The study on the Volunteers’s learning process of Dust City Audio Book Club based on Community of Practice." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/97379514302734012626.
Full textAbstract:
碩士國立暨南國際大學
成人與繼續教育研究所
101
The participants of this study are composed of the imaging volunteers of Dust City Audio Book Club of Shalu Movie Art Museum. This study is adopted as a research case, and the theory is mainly based on the community of practice. Moreover, outlines are made during interviews,and the study is assisted with document analysis and observation. The purport of the study is to probe into the learning process of the volunteer community and initial motivations of the imaging volunteers who participate in the Dust City Audio Book Club, Furthermore, the study is also put emphasis on the operation ,the impacts, and the benefits of the Dust City Audio Book Club. According to the findings in the research, conclusions were made respectively as follows: 1.The image volunteers concern about the public welfare and the issues about the production of the documentaries . The interaction led by the leaders and the senior volunteers brought the tangible and intangible achievements. 2.The image volunteers participate in the activities of the book club due to the individual interests, the contents of the curriculum, and the atmosphere of mutual learning of the book club. 3.The imaging volunteers play their roles according to their specialities and their support for the work in the Dust City Audio Book Club. 4.The imaging volunteers improve the abilities to shoot films and the capabilities of solving problems by practical operation and the sharing of knowledge. 5.The imaging volunteers enhance the ability to image films and feel a sense of fufillment in their mind after joining the Dust City Audio Book Club.Besides, they can apply what they learnd to the shoot of films in their daily life and get a sense of accomplishment. 6.The Dust City Audio Book Club provides a learning environment for the people who are interested in image filming, In addition, it also acquaints people with the abilities to film.The purpose for this is to popularize the characteristics of Shalu Movie Art Museum. Based on the conclusions above, the research proposes some suggestions for establishing the community of practice in the Dust City Audio Book Club and local cultural museums, The research can also be the reference for the following researches in the future.
27
Chen, Po Ting, and 陳柏廷. "CguAlignBuilder: An audio book construction technology for speech-text synchronization with the application to a language learning website." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/36095084233598165990.
Full textAbstract:
碩士長庚大學
資訊工程學系
101
This research subject is CguAlign, which is speech-text synchronization. It is an audio book, auxiliary system, on website for people to use it. The fundamental principle is using speech-text alignment of speech recognition technology, web design technology, and construct and manage server. Using these technologies build the speech-text synchronization’s audio book on website. We call CguAlignBuilder. We use HTK, SailAlign, and CguAlign (three kinds of technologies) to assist the audio book, and these technologies also can improve timing limited problem. In information structure and file format, we use Transcriber, Lyrics, JavaScript, and etc…, and we also add in our own manufacture system for assisted. That includes Apache, FFMPEG, and managed text and voice file technology. And then, we count how long will take for transfer running this system. We test thirty one files for this research, which include seventeen English files and fourteen Chinese files. The file will take eighteen hours and thirty five minute for transfer. On IntelCorei5 and DDR3 4G computer, the file will take one hour and forty minute for transfer. This system already set up on website for people to use it.
28
HUANG, YU-HAN, and 黃瑀涵. "The Influence of Audio Picture Book on Students’ English Listening Comprehension Achievements and Learning Attitudes – A Case on 3rd Graders." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/723k25.
Full textAbstract:
碩士康寧大學
數位應用研究所
107
In recent years, more and more audio books have been produced with picture books, which is a new choice for teachers and parents when using childrens English learning materials. Audio picture books contain professional aloud reading, vivid sound effects, rich soundtrack, excellent painting. Audio picture books provide appropriate auditory stimulation and clues to the listeners to enhance their listening comprehension. However, the research of using audio picture books in English listening teaching is not much. The purpose of this study is to explore the influence of the audio picture books on the learning achievement and learning attitude of English listening comprehension. In this study, a total of 44 third grade students of Tainan City were studied by quasi-experimental method. Audio picture books integrated into English teaching method was used in the experimental group, and the general English teaching method was used in the control group. The experiment was conducted in 12 lessons. Then this study analyzed the English listening comprehension learning achievement and English learning attitude of the two groups. Moreover, the experimental group was implemented into a questionnaire survey of audio picture books integrated into English teaching to understand the students views on the audio picture book. The results show that: 1, Audio picture books integrated into English teaching method could obviously improve students learning achievements of listening comprehension. 2, After theaudio picture books integrated into English teaching, although the experimental group students’ English learning attitude did not improve significantly, the post-test was better than the pre-test. 3, Audio picture books integrated into English teaching could not significantly improve students English learning attitude, but the learning attitude of the experimental group is still better than the control group. 4, Afteraudio picture books integrated into English teaching, the experimental group students’ listening comprehension had no significant correlation with their English learning attitude. 5, Students are positive about the audiobook and are willing to continue using it.
29
TSENG, HSIAO-CHU, and 曾筱筑. "A Contrastive Study on the English Translations of Illustrative Sentences in Mandarin Textbooks, with Special References to the 2nd Edition of the Practical Audio-Visual Chinese Book 1 and Book 2." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/gu4r3b.
Full textAbstract:
碩士文藻外語大學
多國語複譯研究所
106
Mandarin-Learning fever has risen since economic and cultural impacts brought from Greater-China area to the world, which motivated the population-increased of learning Mandarin. Taiwanese government actively promotes policies and offers scholarships to encourage and attract more and more non-Mandarin speaker and foreigners to Taiwan for Mandarin-learning purpose. Foreigners who study Mandarin in Taiwan use mostly English as a medium language while studying. Both Mandarin and English were generally used in Mandarin-learning materials. However, the English translation in Mandarin textbooks seems to be rarely studied. This thesis takes the first and second textbooks of Second Edition of Practical Audio-Visual Chinese series, the most-used material for years, as the study cases of basic-level mandarin-learning materials. By applying Chinese and English contrastive analysis and sentences structures comparison to examine the translation in the textbooks and study the translation mistakes. First, relations between contrastive analysis and translation will be explained, and then applicable standards and methods will also be categorized. Second, I will list the sentences with errors from the textbooks and then apply the categorized methods for advices and analysis. I hope this thesis can be a humble remark for valued opinions towards translation advices to Mandarin-Teaching materials, and hope the thesis can also be applied to studies towards translation in Mandarin textbooks in the future in order to make the translation better.
30
Ntuli, Nomaxabiso Claribel. "Collection development and use of non-book materials in university libraries in South Africa." Thesis, 1999. http://hdl.handle.net/10413/4735.
Full textAbstract:
Non-book materials have a unique role to play in university libraries of South Africa, as they re-inforce what has been learnt and facilitate presentation of subject matter to fulfil the needs of teaching and learning of institutions. The key problem of the study was that non-book materials though very important as sources of information like books, appear to be little or not used in South African university libraries. This may be caused by unclear policy presented in formal or informal collection development policies. The general aim of the study was to find out collection development practices, policies and use of non-book materials in South
African university libraries. To this end the specific objectives were:
To find out how non-book materials in university libraries are collected
and maintained as part of teaching, learning and research. To get some understanding on the policies and patterns the university libraries follow in the development of non-book materials. To find out the manner in which non-book materials are funded and acquired. To find out the extent to which library orientation, instruction and user education cover non-book materials. The study therefore examined the collection development and usage of nonbook materials in university libraries of South Africa. All the South African university libraries except University of Zululand where the researcher works and is the AV-librarian were included in the study. The
major method of study chosen was the survey method and the questionnaire was used for data collection. The methods of analysis used were the univariate and bi-variate methods and the basic type of statistics, the descriptive statistics. Libraries surveyed showed that they favoured non-book materials, and above all they do have the most NBM that are available in all formats. The study guided the researcher in making the following recommendations: The need for improvement of the NBM information services in libraries. That clear policies, whether written or not, for selection and acquisition of NBM be reviewed in libraries in South Africa.
The role of NBM specialist is important and needs to be redressed. That the academic staff, library staff and students work together as a team and devise a program of library user education integrated with curriculum.Thesis (M.I.S.)-University of Natal, Pietermaritzburg, 1999.
31
Chu, Hsueh-yun, and 朱雪雲. "A Study on the Application of Picture Book Audio-visual Aids in Teaching Visual Arts for Lower Graders in Elementary School." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/72716617380747222455.
Full textAbstract:
碩士國立嘉義大學
視覺藝術研究所
93
The researcher, an educator, conducted the action research in an attempt to analyze the theories and values regarding the application of picture book audio-visual aids in the teaching of art appreciation to lower graders. The research result was to be used for teaching design. Moreover, picture book audio-visual aids would also be used in the visual art education in Elementary school classes to foster the schoolchildren’s visual appreciation and interpretation skills, cultivate their interest for art appreciation, as well as establish a healthy art appreciation attitude among schoolchildren. Through the implementation of various teaching activities, the study was able to understand the student’s learning conditions and the significance of the feedback data. Through teaching observation, teaching diaries, video recordings, interviews, and compilation of the schoolchildren’s learning information, the researcher was able to evaluate theories and plans, as well as adjust teaching techniques, thereafter compile some search findings and teaching recommendations for future study. The objectives of this paper were as follow: 1. To understand the theoretical foundation of art appreciation teaching and the theories regarding the employment of picture books in art appreciation instruction. 2. To develop picture book audio-visual aids suitable for the art appreciation instruction and teaching plan of the Elementary school lower graders. 3. To evaluate the performance and suitability of the picture book audio-visual aids used in the Elementary school lower graders art appreciation education program. 4. To propose recommendations for research and practical teaching relevant to the application of picture book audio-visual aids in teaching visual arts. Following a collection and analysis of the student’s learning processes and outcomes, as well as student’s responses to the applied teaching process, as well as an evaluation of the researcher’s personal observations and reflections, the study reached the following findings: 1. The teaching plan should focus on the interests of the students and should be developed from the existing or previous learning experiences of the students. The dynamic features and sound effects of the picture book audio-visual aids should be put to good use. The plan may choose from the different available audio-visual textbook types and organize them into one consolidated program. 2. The “look-and-tell” teaching technique developed the schoolchildren’s visual sensory perception evaluation skills and taught them to verbally interact and communicate their perceptions; thereby guiding their understanding and discussion of the picture book audio-visual aids. The technique also fostered their art appreciation skills and attitude and improved their verbal expression skills; thus optimizing the complimentary benefits of language arts and art appreciation teaching. 3. Students were able to identify and differentiate lines, shapes and colors through� the picture book audio-visual aids “look-and-tell” teaching technique. The� students became involved with the scenarios in the picture books and physically� experience the feelings portrayed in the pictures; moreover, they were able to� identify the different main ideas of the pictures. 4. The picture book audio-visual aids appreciation program taught the students to� make their own picture books, as well as built up the students’ creative attitudes. 5. The students loved to read picture book with audio-visual films. The appreciation and discussion of the video picture book aids further developed the schoolchildren’s appreciation of the pictures contained in the picture books. 6. The employment of more artistic vocabulary had been conducive to the discussion process and learning chart design. Students were taught to make choices to enhance language usage during appreciation discussion time. In a way, the technique elevated their appreciation skills to a higher level. At last, the following recommendations were proposed for future research and� practical teaching relevant to the application of picture book audio-visual aids in teaching visual arts. 1. On the research side, more data as well as every type of picture book and audio-visual data should be gathered, Moreover, study should attempt to use different presentation techniques and learning methods for this purpose. 2. On the matter of the teaching design, the program may be integrated with the learning programs employed in other fields of studies. As for the practical teaching application, one may consider the employment of different methods or techniques, such as, the group or team learning technique.
32
CHIEH, CHEN PEI, and 陳珮潔. "Audit Fees and Book-Tax Difference." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/93a9xq.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
105
The goal of this study is to explore the effect of the book-tax differences on the audit fees. Prior studies found that we can use book-tax differences to detect firmss’earnings management or taxe management behaviors. Based on these findings, this study wants to examine whether auditors use book-tax differences to assess the audit risk of their audited firms and determine the audit fees. The sample of this study consists of public companies listed on TSE and OTC from 2004 to 2015 in Taiwan. The empirical results show that the book-tax differences are significantly positive-correlated with the audit fees. Furthermore, the additional empirical results show that the earnings management related book-tax differences are significantly negative-correlated with the audit fees, and the tax planning related book-tax differences are significantly positive -correlated with the audit fees.
33
LIN, I.-HSIU, and 林怡秀. "Audit Committe and Book-Tax Difference." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/669586.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
105
The purpose of this study is to explore the effect of establishing the audit committee, as well as the quality of the audit committee (including committee size, members’ financial / accounting / corporate governance expertise, and activity (number of meetings, attendance) on the book-tax difference. The sample of this study consists of public companies listed on TSE and OTC from 2006 to 2015 in Taiwan. The empirical results show that compared to companies without audit committee, companies with audit committee have lower book-tax difference. Furthermore, the higher the quality of audit committee, the lower the book-tax difference. This study conducts several sensitivity tests, including different book-tax difference proxies test, individual quality measures test. The results of these sensitivity tests are consistent with the main examination.
34
Kuan, Chia-Hsiang, and 管家祥. "Book-tax differences and audit quality." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/20358121543440898219.
Full textAbstract:
碩士國立東華大學
會計與財務碩士學位學程
99
Different purposes between accounting standards and tax rules result in book-tax income differences. Prior studies indicate book-tax differences as an indicator of earnings quality. This study investigates whether audit quality using industry specialization and auditor tenure as proxies can reduce clients’ book-tax differences in Taiwan. The empirical results show that book-tax differences is negative associated with audit industry specialization, and there is significant negative relation between auditor tenure and book-tax differences, and the several sensitivity analyses indicate the findings of this paper are robust.
35
Fang, Kuo Ya, and 郭雅芳. "Key Audit Matters and Book-Tax Differences." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/ju2uw2.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
107
Ever since the financial scandals of Enron and WorldCom, there has been more research conducted that are focused on reducing the differences between accounting income and taxable income (hereafter, BTD). A significant BTD might indicate earnings management or tax avoidance activities by the management. Disclosing the Key Audit Matters in the new version of the audit report might serve as a deterrent to such activities, and consequently reduce BTD. This study focuses its research on listed companies in Taiwan from the year 2013 to 2018, and aims to explore the effects of disclosing the key audit matters on BTD. Based on the empirical results of this study, it suggests that compared to companies without disclosing the key audit matters, companies with disclosing the key audit matters have a smaller BTD, which supports the hypothesis of this study. This study has conducted some sensitivity analysis and gain similar results.
36
FRAŇKOVÁ, Lenka. "Audit malé společnosti." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-48247.
Full textAbstract:
This student work contains description and application of complete audit works. This student work is divided into two parts, the theoretical and the practical one. In the theoretical one I was interested in basic principles of audit, such as definition, functions, legal requirements and detailed actions during the whole process of audit. All mentioned procedures are applied in the practical part of my work. The true and fair view, especially whether financial statements present fairly in all material respects the assets, liabilities and financial position of the audited company, Company{\crq}s acting in accordance with law and verification of audit documentation are the main goals of the student work.
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Chine, Min-chen, and 錢敏珍. "The study of "A trip of audio-visual picture books"." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/95777566030543808928.
Full textAbstract:
碩士國立臺南大學
國語文學系中國文學碩士在職專班
97
"A trip of audio-visual picture books" is composed of 40 classical stories which selected by different countries child literature famous books. The story contains many various types of contents and appearance. The characteristic of the books is using audio-visual material to assist in teaching program, and then stimulates the interest of child to reading the picture-book. This research is divided into extrinsic study and intrinsic study. Extrinsic study focus on the definitions and functions of the '' picture book '' and '' audio-visual '' in the "A trip of audio-visual picture books", and introduce the books’ award-winning project, the author and the story of a category. Intrinsic study focus on the written words, illustration skills and the use in education. In the text analysis, the main type of the story subject is mostly the categories of physical and mental development. The length of text description which is about 1000 characters fits for under eight-year-old children to read. The main type of characters is the image of ordinary people and personification living. These two figures are based on the daily lives and enhance the identification and the familiarity of the role for children readers. In the illustration analysis, 23 books are realist style, 7 books are impressionistic approach, and 10 books are exaggerating approaches. The story topics are all life themes of characters and animals. On the hue, there are 27 books bright and lively hue. Finally, it shows the use of "A trip of audio-visual picture books" on the audio-visual instruction、character education、parent-child reading and teachers’ teaching. It does provide references for parents and teachers.
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Chen, Hui. "Supplier contracts with profit sharing, open-book costing and associated audit rights." 2005. http://etd.utk.edu/2005/ChenHui.pdf.
Full textAbstract:
Thesis (Ph. D.) -- University of Tennessee, Knoxville, 2005.Title from title page screen (viewed on September 1, 2005). Thesis advisor: James M. Reeve. Document formatted into pages (iv, 46 p. : ill. (some col.)). Vita. Includes bibliographical references (p. 42-45).
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Yeh, Yao-Ling, and 葉姚伶. "Use Audit Quality View Point to Analyze Book-Tax Difference in China." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/9b8ehd.
Full textAbstract:
碩士銘傳大學
會計學系碩士班
96
The recent years, BTD (book-tax difference) in China was lagerer than before. To analyze of BTD occure, except for the systems of accounting and tax difference, the most part of BTD occure comes from earning management. Literatures before focused on the relationship of BTD and earning management and earning quality. This study use the evidences from literatures before, which are the relationship of BTD and earning management, and earning management was associated with audit quality. Using earning management as a bridge, join BTD and audit quality together. Building the relationship between BTD and audit quality and analyze it. The purpose of this study is to investigate relationship between BTD (book-tax difference) and audit quality in China during 2003-2006. This study uses the discretionary accruals estimated by industry-specific cross-sectional modified Jones model, auditor brand name, auditor industry specialization, and auditor tenure as proxies for audit quality. The results show that provision of BTD is significantly positive associated with discretionary accruals auditor tenure, it means that when firms have large discretionary accruals or auditor tenure, then earning quality and audit quality are lower and BTD is getting larger. But BTD is significantly negative associated with auditor brand name, auditor industry specialization. It provides when CPA firms have brand name or industry specialization, it will have large BTD.
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Lai, Chi-Wen, and 賴琦文. "A Study on the Relationship between Audit Fees and Book-Tax Differences." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/00387596226085147474.
Full textAbstract:
碩士臺灣大學
會計學研究所
98
In recent years, corporate book-tax differences are increasingly growing, and have attracted many researchers and the government’s attention to explore the causes and implications of book-tax differences as well as to interpret book-tax differences as a ‘red flag’ about firms’ earnings management or tax planning behaviors. This study investigates the association between audit fees and book-tax differences in Taiwan’s auditing market, and whether book-tax differences are a proxy for earnings quality to detect the behaviors of earnings management, or for firms engaging in tax avoidance, when auditors evaluate the audit risk of clients. This study uses listed and OTC companies as the research sample, and follows Chen (2009) establishing an estimation model of taxable income to reduce measurement error in using financial statement data to estimate taxable income. The empirical results indicate that the effect of book-tax differences on audit fees is modest. In addition, positive book-tax differences can explain audit fees significantly, but negative book-tax differences not. It is because that auditors worry about the information contained in positive differences more than negative differences. The results of additional investigations cannot support that earnings management or tax planning is responsible for the fee and risk increase.
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Lee, Shang-En, and 李尚恩. "The Study of Consumer Purchasing Intention and Pricing of Online Audio Books." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/88239421242671582356.
Full textAbstract:
碩士銘傳大學
傳播管理研究所碩士班
98
Information digitizing explodes in nowadays due to its vigorous development has become the best source of getting Information. Some traditional industries such as newspapers, magazines, text books have been recession gradually. They are gradually replaced by other digital industries like e-book, but it still could not get rid of reading to obtain knowledge. Products of digital industry could pass quickly in different ways such as internet , mobile phone and digital broadcast. So the application of audio books can not be ignored in the future. If people can study a book while driving vehicles and get information by listening then it certainly can make people have more time and convenient life. This research is based on Technology Acceptance Model and Perceived Value model to find out factors that affect consumer and in order to know how much consumers would like to pay for online audio books then to define the most reasonable price of online audio books based on pursuing the maximum profit to the provider. We selected network questionnaire because digital music is mostly got fromnetwork. We posted questionnaires on Bulletin Board System (BBS) and there were 358 effective questionnaires we regained. The results suggested that by the profit model, online audio books sold for 1 dollars and the provider would make the max profit. And because the development of Taiwan''s online audio books is still in the beginning stage. Manufacturer does not have a good standard for consumer market demand and pricing yet. So we suggests that online audio books price should be set at 1 dollar per minute in the future.
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Chang, Hao-hsiang, and 張皓翔. "The Association of Fair Value Hierarchy with Book-Tax Difference and Audit Risk." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/p26482.
Full textAbstract:
碩士元智大學
財務金融暨會計碩士班(會計學程)
107
The objective of this research is to investigate the relationship of fair value hierarchy between the book-tax difference and audit risk after the International Financial Reporting Standard(IFRS) No. 13 fair value measurement is adopted in Taiwan. The research is divided into two parts: (1) the relationship between the fair value hierarchy and the book-tax differences; (2) the link between fair value hierarchy and audit risk from the perspective of auditors. This study combines the fair value hierarchy with the book-tax differences, and observe the impact of different levels of fair value hierarchy on book-tax differences. Furthermore, the auditors will assess the rationality of fiscal and tax differences, and consider it into the audit risk assessment. I further examine the link between fair value hierarchy and audit risk from the perspective of auditors. The empirical results show that book-tax differences and audit risks are both significantly related to the fair value hierarchy.
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Yang, Yu-ting, and 楊于霆. "The Comparison between Audit Committee and Supervisors in terms of Reducing Book-tax Differences." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/s3n458.
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Yen, Chih-Fung, and 顏志峰. "A Study on the Relationship between Audit Committee Accounting Experts and Book-tax Differences." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/71327381386331774671.
Full textAbstract:
碩士國立臺灣大學
會計學研究所
102
This thesis investigates the effect of the audit committee establishment and the number of accounting experts on book-tax differences. Book-tax differences may result from the different purposes between the financial reporting standards and tax rules or result from earnings management. This study predicts that firms with audit committees will have less book-tax differences, and firms with the number of accounting experts will have less book-tax differences. Using the listed companies with an audit committee during years 2008 to 2012, I find that firms with audit committee have less book-tax differences than firms without audit committee. However, I did not find that firms with the number of accounting experts in an audit committee have less book-tax differences. The potential explanations may be due to the fact that independent directors serve dual roles both as a monitor of management regarding financial reporting and a consulting advisor regarding tax planning.
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Ho, Hung-Chieh, and 何鴻婕. "Does high audit quality enhance firms’ earnings quality - From the Perspective of book-tax differences?" Thesis, 2008. http://ndltd.ncl.edu.tw/handle/4hj223.
Full textAbstract:
碩士銘傳大學
會計學系碩士班
96
The main purpose of this research is to analyze whether audit quality influences the level of book-tax differences and components (permanent differences and temporary differences). Different from prior researches, which emphasize on the discussion of the relationship between audit quality and earnings management or book-tax differences and earnings management, we build the connection between audit quality and book-tax differences, and use book-tax differences as proxy of earnings management and earnings quality to discuss the relationship between audit quality and book-tax differences. The empirical results are as follow: First, there is a significant negative relation between the scale of CPA firm, auditor industrial specialization and book-tax differences. It means that the reported book-tax differences of the company audited by the big 3 and industrial expert CPA are much lower. Second, there is a significant negative relation between auditor tenure and book-tax differences. It means that when the CPA firm tenure is longer, they are more familiar with customer, so they have enough ability to detect fraud and earnings management, and lower the book-tax differences. Third, there is a significant positive relation between non-audit services and book-tax differences. Fourth, after dividing the book-tax differences into permanent and temporary differences, the relationship between proxies of audit quality and temporary differences are the same as the amount of book-tax differences except auditor brand name. On the other hand, the permanent differences of the company audited by the big 3 and industrial expert CPA firms are much lower, earnings quality is better, the same as the findings of amount of book-tax differences. Auditor tenure and non-audit services are not significantly related to permanent differences.
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Wu, Hui-wen, and 吳惠雯. "An Action Research on Application of Audio Story Books to Life Education for Lower Grades in Elementary School." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/03974055475079481694.
Full textAbstract:
碩士南華大學
生死學系
100
The Action Research Approach was used in a fifteen week study of twenty-five students, thirteen boys and twelve girls, at Naive Elementary School in Chiayi. This study looked at the Life Education model being implemented at the school. Action Research Approach included identifying problems, drafting strategies for resolution, practicing the strategies, reflection and adjustment, and the further practice and adjustment of problem solving strategies as a life-long skill.Using this cyclical pattern to carry out Life Education seeked to improve students’ concepts and attitudes in three key areas: attitude towards self and developing self-concept, developing better understanding of students’ relationships with others, and developing a appropriate attitude and a sense or responsibility towards relationships with the community of people and the treasure of life. Specifically, this Action Research Approach Study seeked to: 1.Develop and implement Life Education programs for early elementary students through the use of audio books. 2.Determine the influence of Life Education on early elementary students’ self-concepts, personal relationships, and the development of respect for community and the natural environment. 3.Explore the nature of the difficulties young students face and how the Action Research Approach helps find solutions through the Life Education model and the use of audio books. 4.Offer suggestions for further Life Education programs and the use of audio books to develop the targeted skills. The results of the study at Naïve Elementary School brought to life the following outcomes: 1.The use of audio books can arouse the students’ interest in the Life Education skill set. 2.It is feasible to implement Life Education using audio story books in real teaching environments. 3.It is possible to integrate Life Education through audio books into the current curriculum and teaching schedule 4.“Knowing” and “Doing” are both essential components for students when implementing Life Education skills 5.Life Education does, in fact, aid young students in understanding themselves, their strengths, and their weaknesses. The study also shows that early elementary students are willing to change ineffective behaviors and attitudes. 6.Students enrolled in Life Education do develop the social skills to interact with others with good will in and out of class, and to appreciate all of their classmates. Life Education also helps them learn to give appropriate praise and to recognize merits and strengths in other students. 7.Students develop a stronger awareness of the preciousness and fragility of life and, therefore, learn to cherish life; both their own and that which is in their living environment. Finally, based upon the conclusions of this study, I proposed some suggestions for life education curriculum, in structional design and make some specific recommendations for future researchers.
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Huang, Wei Jay, and 黃偉杰. "An Application of Speech-Text Alignment in Speech Recognition to the Creation of Audio-Books with Speech-Text Synchronization." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/56499100456762437913.
Full textAbstract:
碩士長庚大學
資訊工程學系
100
This thesis is the use of speech-text alignment within the speech recognition technology to establish speech-text synchronized with audio books function. To handle part of the use of speech technology to HTK. HTK is a Cambridge University of developed a set of free software for speech recognition and speech training, but the HTK still has a restriction on duration of speech. Can not handle the speech of a long article, so we found a SailAlign. SailAlign is Southern California University in January 2011 to develop a set of software. Stressed that it would deal with a long article speech of the speech-text alignment effect. We will SailAlign slightly modified and download the entire novel of Tom Sawyer from LibriVox. Handled more than 6 hours of speech data. To get nearly 96% of the text cut out corresponding to the time point of the speech. Except for English speech data using SailAlign, we also try to deal with the Taiwanese speech data and Mandarin speech data. We found that SailAlign deal with different language data need substantial changes to the dictionary and acoustic models and language models. So we wrote a program called CguAlign. Used to force alignment in speech recognition to deal with the problem of speech-text alignment. CguAlign stressed that can handle multilingual speech data, and without the use of a large number of dictionaries and acoustic models and language models prepared in advance. It can achieve the effect of audio and text alignment, but only need to cut into the article the sentence level. Currently in use in English Data CguAlign same deal with the entire novel of Tom Sawyer. Get the same 91% of the effectiveness with SailAlign. In speech data portion of the Taiwanese, we use provided by the Ministry of Education the Ministry of Education Minnan read 140 articles. Handled over 11 hours of speech data. To get nearly 83% of the text cut out corresponding to the time point of the speech. In speech data portion of the Mandarin and download the entire novel of Laocanyouji from LibriVox. Handled more than eight hours of speech Data. To get nearly 96% of the text cut out corresponding to the time point of the speech. Finally, we will be Tom Sawyer 、Ministry of Education Minnan read and Laocanyouji processed data to set up YouTube and own web showing the effect of speech-text synchronization.
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Wang, Wei-ti, and 王維蒂. "The Effects of Reading Aloud with Audio Story Books on EFL Junior High School Students' Reading Abilities and Learning Motivation." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/07033782678032596961.
Full textAbstract:
碩士國立臺灣科技大學
應用外語系
103
This study aimed to investigate the effects of audio story books on junior high school students’ reading abilities and learning motivation. Eighty-eight ninth-graders were randomly assigned as Experimental and Control Group. The materials were four chapter stories. Both groups read the first two stories silently. Then, Experimental Group read the rest two stories with audio, while Control Group still read silently. GEPT reading tests, a learning motivation questionnaire, and reading comprehension tests were conducted in both groups. At the end of the study, students in Experimental Group answered a feedback questionnaire, and six of them were interviewed. Some results were found in the study. Firstly, both groups achieved great improvement in reading proficiency. Also, Experimental Group performed better on reading comprehension post-test than Control Group. Secondly, students’ learning motivation increased after reading with audio story books, especially their intrinsic motivation. Thirdly, both proficient and less proficient learners in Experimental Group made progress in reading proficiency. Less proficient learners retold stories almost as well as proficient learners, and they showed more willingness to read English books. Meanwhile, proficient learners’ learning motivation increased significantly after reading with audio story books. Derived from the findings, theoretical implications were presented for the incorporation of the audio books with EFL adolescent reading education to increase their reading abilities and learning motivation. Pedagogical implications were provided for education administrators, school authorities, teachers, and parents. Suggestions for further studies were also discussed.
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Lo, Hdiu-Ching, and 羅綉靜. "An Action Research in The Impact of the Audio-Tactile Picture Books to the Learn of Emotional Vocabulary of the Visually Impaired Students." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/01632946769175180983.
Full textAbstract:
碩士國立臺南大學
特殊教育學系碩士在職專班
104
The research intended to explore the acquisition of the emotional vocabulary during the learning process by using the audio-tactile picture books as well as to analyze the process being used by the teacher in developing the audio-tactile picture books for the visually impaired students in the learning of the emotional vocabulary. The objects of the research were five second grade students of the Special Education School who received the twelve weeks curriculum of the development of emotional vocabulary. The books being used in the curriculum were four self-made audio-tactile picture books with the titles of “Spotty is Going to School,” “Spotty’s Birthday Gift,” “Spotty is Going to the Supermarket,” “Spotty is Sick.” In these books, the researcher used four emotional vocabulary of ‘happy,’ ‘angry,’ ‘afraid,’ and ‘sad’ as the main topic. The results of this research is as follow: 1. The visually impaired students learned the emotional vocabulary of ‘happy,’ ‘angry,’ and ‘afraid’ easily but had more difficulty for the emotional vocabulary of ‘sad.’ 2. The visually impaired students in this research showed positive behavioral responses while learning the emotional vocabulary. (1) Their learning attitude improved, they were more responsible, and the problematic behavior reduced. (2) Their speaking ability improved, problem solving ability elevated, and relationship with others also improved. (3) There was a change in their leisure lifestyle. 3. The visually impaired students’ feeling improved in a positive way while learning the emotional vocabulary. (1) There was an increase of motivation in reading and they were looking forward to reading. (2) They could project themselves in the stories and their imaginations were increasing. (3) They learned how to sympathize and to express their opinions. (4) They found the emotional recognition and unintentionally learned how to express their emotions. 4. The audio-tactile picture books’s development has to consider full range, to reduce production and the use of picture books. (1) Need to consider with this visually impaired student’s learning characteristic , to make customized picture books with the emotional vocabulary. (2) Should be combined with visually impaired students life experience, offers a diverse, multisensory learning picture book with emotional themes, tactile symbols, audio (3) When teachers use picture books to teach, according to different requirements of learner flexibility to adjust teaching strategies.
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CHIEN, YEN HSIU, and 顏秀倩. "Action Research of Integrating Art Picture Books and Audio Books into Visual Arts Appreciation Instruction for the Second Graders in an Elementary School: Using《Li Mei-Shu in San-Sia》and《Van Gogh》 as Examples." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/84495804573763323418.
Full textAbstract:
碩士臺北市立教育大學
視覺藝術學系視覺藝術教學碩士學位班
100
Art educationist Su Jen-ming once said, “Majority of the students now will not become the creators of art in the future; instead, they will become the appreciators of art.” Thus, for every student to be aware of the various values of art and their cultural contexts through aesthetical and appreciation activities; and at the same time, being engaged in varied art activities has become one of the most important goals in the Art and Humanities course. This study aims to explore the effect of student learning and teacher professional development during the process of integrating audio and paper art picture books into the teaching of art appreciation. This is an action research. The participants of this study were 27 grade two students from an elementary school in Taoyuan County. The purposes of this study are as follows: （1）To explore the value of audio and paper art picture books on visual art appreciation teaching to elementary school students. （2）To explore the possible strategies for applying audio and paper art picture books on visual art appreciation teaching to elementary school students. （3）To explore and understand student learning outcomes and teachers’ teaching reflection through the guidance of audio and paper art picture books. Data were collected through observations, recordings, interviews and questionnaires. The results of the study revealed the followings: （1）The delivery of texts and characteristics of images in the paper art picture books can boost students’ interest in art appreciation. A good audio art picture book can help lead auditory learners into the world of art appreciation. （2）Combing both visual and auditory learning styles can help students understand art appreciation. Using ask and think observation method can lead students to a more structural observation and discovery of the artworks. Props and role-playing games can be adopted to create a sensory experience and better learning environment for students. （3）Through the appreciation of audio and paper art picture books, students are able to increase their knowledge about art and sharpen their aesthetic abilities. Students are able to apply what they have learned to their daily lives, and increase their understanding of the local artwork. An ideal art appreciation activity should be student-centered, and teaching activities should be designed to meet the needs of students.