Search results for: internal validity
3126 Improving the Quantification Model of Internal Control Impact on Banking Risks
Authors: M. Ndaw, G. Mendy, S. Ouya
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Risk management in banking sector is a key issue linked to financial system stability and its importance has been elevated by technological developments and emergence of new financial instruments. In this paper, we improve the model previously defined for quantifying internal control impact on banking risks by automatizing the residual criticality estimation step of FMECA. For this, we defined three equations and a maturity coefficient to obtain a mathematical model which is tested on all banking processes and type of risks. The new model allows an optimal assessment of residual criticality and improves the correlation rate that has become 98%.Keywords: risk, control, banking, FMECA, criticality
Procedia PDF Downloads 3333125 The Validity of Integrating the Concept of Servant Leadership in the Discourse of Poverty Eradication
Authors: Ocen Walter Onen
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In 2018, the World Bank reported that approximately 8.6% of the global population was languishing in multidimensional poverty. This reality both challenged and motivated the research on the topic above. This research critically examined the validity of integrating the concept of servant leadership into the discourse of poverty eradication. The researcher applied documentary research methodology. Therefore, relevant literature, both printed and electronic, was analyzed, and desired data were obtained to enrich the discussion. The main finding from the research shows that; the concept of ‘servant leadership’, despite being paradoxical in nature, has the necessary potential to accelerate the effort of eliminating multidimensional poverty in any given context. Based on that, the researcher recommended that; state-actors, multi-national corporations, development organizations such as the United Nations, and other agencies working to make poverty history in our generation should both prioritize and promotes the integration of the concept of servant leadership in their policies’ formation, organizational leadership and management, and project design, implementation and evaluation of poverty-eradication initiatives.Keywords: multidimensional poverty, poverty eradication, servant leadership, United Nations
Procedia PDF Downloads 803124 Haematological and Internal Organs Characteristics of Rabbit Bucks Feed Boiled Pigeon Pea (Cajanus Cajan) Seed Meal
Authors: N. S. Okoro
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An experiment was conducted to determine the growth performance, blood parameters and reproductive characteristics of 8-week old male weaner rabbits fed 2% boiled pigeon pea seed meal. The study lasted for 16 weeks. Results showed that hematological parameters of the two groups of rabbit bucks were not significantly affected (p > 0.05) by the treatment, meaning that the PPSM was adequate for maintaining the blood parameters at the normal levels. The 20% boiled PPSM significantly affected (P < 0.05) serum Alanine Aminotransferase (ALT) (67.72±2.5 I.U/I) more than the ALT (57.50±2.02 I.U/I) of the control, which is an indication of liver problem. The globulin level (3.00 ± 0.23g/dl) of the 20% boiled PPSM group was significantly higher than that of the control (2.60±0.06 g/dl), indicating that the test diet did not alter protein metabolism in the rabbits. Boiled pigeon pea seed meal supported organ weight and testicular development in rabbit bucks, suggesting that boiling reduced the level of the anti-nutritional factors in pigeon pea seed meal. Thus, 20% boiled pigeon pea can be included in diets of rabbits without adverse effect on blood parameters and internal organs characteristics.Keywords: hematology, internal organs, Pigeon pea, rabbits, serum biochemistry
Procedia PDF Downloads 3953123 Effect of Damping on Performance of Magnetostrictive Vibration Energy Harvester
Authors: Mojtaba Ghodsi, Hamidreza Ziaifar, Morteza Mohammadzaheri, Payam Soltani
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This article presents an analytical model to estimate the harvested power from a Magnetostrictive cantilevered beam with tip excitation. Furthermore, the effects of internal and external damping on harvested power are investigated. The magnetostrictive material in this harvester is Galfenol. In comparison to other popular smart materials like Terfenol-D, Galfenol has higher strength and machinability. In this article, first, a mechanical model of the Euler-Bernoulli beam is employed to calculate the deflection of the harvester. Then, the magneto-mechanical equation of Galfenol is combined with Faraday's law to calculate the generated voltage of the Magnetostrictive cantilevered beam harvester. Finally, the beam model is incorporated in the aforementioned combination. The results show that a 30×8.5×1 mm Galfenol cantilever beam harvester with 80 turn pickup coil can generate up to 3.7 mV and 9 mW. Furthermore, sensitivity analysis made by Response Surface Method (RSM) shows that the harvested power is only sensitive to the internal damping coefficient.Keywords: internal damping coefficient, external damping coefficient, euler-bernoulli, energy harvester, galfenol, magnetostrictive, response surface method
Procedia PDF Downloads 1133122 The Effect of Mechanical Stress on the Magnetic Structure and Properties of Ferromagnetic Microwires in Glass Insulation
Authors: N. N. Orlova, A. S. Aronin, Yu. P. Kabanov, S. I. Bozhko, V. S. Gornakov
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We have investigated the change of the magnetic structure and the hysteresis properties of iron-based microwires after decreasing levels of internal mechanical stresses. The magnetic structure was investigated by the method of magneto-optical indicator film and the method of magnetic force microscopy. The hysteresis properties were studied by the vibrating sample magnetometer. The stresses were decreased by removing the glass coat and/or by low-temperature isothermal annealing. Previously, the authors carried out experimentally investigation of the magnetic structure of Fe-based microwire using these methods. According to the obtained results the domain structure of a microwire with a positive magnetostriction is composed of the inner cylindrical domains with the magnetization along the wire axis and the surface layer of the ring shape domains with the radial direction of magnetization. Surface ring domains with opposite magnetization direction (i.e., to the axis or from the axis) alternate with each other. For the first time the size of magnetic domains was determined experimentally. In this study it was found that in the iron-based microwires the value of the coercive force can be reduce more than twice by decreasing levels of internal mechanical stresses. Decrease of the internal stress value by the relaxation annealing influence on the magnetic structure. So in the as-prepared microwires observed local deviations of the magnetization of the magnetic core domains from the axis of the wire. After low-temperature annealing the local deviations of magnetization is not observed.Keywords: amorphous microwire, magnetic structure, internal stress, hysteresis properties, ferromagnetic
Procedia PDF Downloads 5693121 Modeling of Coupled Mechanical State and Diffusion in Composites with Impermeable Fibers
Authors: D. Gueribiz, F. Jacquemin, S. Fréour
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During their service life, composite materials are submitted to humid environments. The moisture absorbed by their matrix polymer induced internal stresses which can lead to multi-scale damage and may reduce the lifetime of composite structures. The estimation of internal stresses is based at a first on realistic evaluation of the diffusive behavior of composite materials. Generally, the modeling and simulation of the diffusive behavior of composite materials are extensively investigated through decoupled models based on the assumption of Fickien behavior. For these approaches, the concentration and the deformation (or stresses), the two state variables of the problem considered are governed by independent equations which are solved separately. In this study, a model coupling diffusive behavior with stresses state for a polymer matrix composite reinforced with impermeable fibers is proposed, the investigation of diffusive behavior is based on a more general thermodynamic approach which introduces a dependence of diffusive behavior on internal stresses state. The coupled diffusive behavior modeling was established in first for homogeneous and isotropic matrix and it is, thereafter, extended to impermeable unidirectional composites.Keywords: composites materials, moisture diffusion, effective moisture diffusivity, coupled moisture diffusion
Procedia PDF Downloads 3083120 Single Item Presenteeism Question Reliability and Validity of Persian Version in Low Back Pain Patients
Authors: Mohammadreza Khanmohammadi, Noureddin Nakhostin Ansari, Soofia Naghdi
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Purpose: Our study aimed to validate single item presenteeism question (SIPQ) into the Persian language for patients with low back pain. Background information: low back pain is a common health problem, and it is one of the most prevalent disorder in working people. There are the different subjective way to evaluate the effect of back pain on work productivity that one of them is by implementing single item presenteeism question. This question has not been validated into the Persian language. Method: Patients were asked to answer SIPQ and pain from 0 to 10 according to numerical rating scale (NRS). The functional rating index was administrated to evaluate construct validity. For test-retest reliability, almost 50 patients re-completed the Persian SIPQ. The construct validity of SIPQ was assessed by analyzing Spearman rank correlation between this question and the Persian version of Functional rating index questionnaire. To analyze test-retest reliability, we assessed intraclass correlation coefficient (agreement) (ICC agreement) (two-way random effects model, single measure). Results: The SIPQ score of two groups of patients (84 males, 16 females, mean age ±SD: 33.85±11.16 years, range: 19-67 years) and healthy subjects (48 male, 2 female ones, mean age ±SD: 24.24 ±8.07 years) was statistically significant. (Mann-Whitney U =198.00, P<.001). The Spearman correlation of data showed that there is a significant correlation between Persian SIPQ score and Persian FRI band (r= .559, P<.001). The ICC was .62. So, the analysis indicated good, test-retest reliability. Conclusion: This study showed that Persian version of SIPQ is reliable and valid when applied to back pain patients.Keywords: cross cultural adaptation, economic burden, low back pain, Persian language, translation
Procedia PDF Downloads 4113119 Underage Internal Migration from Rural to Urban Areas of Ethiopia: The Perspective of Social Marketing in Controlling Child Labor
Authors: Belaynesh Tefera, Ahmed Mohammed, Zelalem Bayisa
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This study focuses on the issue of underage internal migration from rural to urban areas in Ethiopia, specifically in the context of child labor. It addresses the significant disparities in living standards between rural and urban areas, which motivate individuals from rural areas to migrate to urban areas in search of better economic opportunities. The study was conducted in Addis Ababa, where there is a high prevalence of underage internal migrants engaged in child labor due to extreme poverty in rural parts of the country. The aim of this study is to explore the life experiences of shoe-makers who have migrated from rural areas of Ethiopia to Addis Ababa. The focus is on understanding the factors that push these underage individuals to migrate, the challenges they face, and the implications for child labor. This study adopts a qualitative approach, using semistructured face-to-face interviews with underage migrants. A total of 27 interviews were conducted in Addis Ababa, Ethiopia, until the point of data saturation. The criteria for selecting interviewees include working as shoemakers and migrating to Addis Ababa underage, below 16 years old. The interviews were audio-taped, transcribed into Amharic, and then translated into English for analysis. The study reveals that the major push factors for underage internal migration are socioeconomic and environmental factors. Despite improvements in living standards for underage migrants and their families, there is a high prevalence of child labor and lack of access to education among them. Most interviewees migrated without the accompaniment of their family members and faced various challenges, including sleeping on the streets. This study highlights the role of social marketing in addressing the issues of underage internal migration and child labor. It suggests that social marketing can be an effective strategy to protect children from abuse, loneliness, and harassment during their migration process. The data collection involved conducting in-depth interviews with the underage migrants. The interviews were transcribed and translated for analysis. The analysis focused on identifying common themes and patterns within the interview data. The study addresses the factors contributing to underage internal migration, the challenges faced by underage migrants, the prevalence of child labor, and the potential role of social marketing in addressing these issues. The study concludes that although Ethiopia has policies against child internal migration, it is difficult to protect underage laborers who migrate from rural to urban areas due to the voluntary nature of their migration. The study suggests that social marketing can serve as a solution to protect children from abuse and other challenges faced during migration.Keywords: underage, internal migration, social marketing, child labor, Ethiopia
Procedia PDF Downloads 783118 A Methodological Approach to Development of Mental Script for Mental Practice of Micro Suturing
Authors: Vaikunthan Rajaratnam
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Intro: Motor imagery (MI) and mental practice (MP) can be an alternative to acquire mastery of surgical skills. One component of using this technique is the use of a mental script. The aim of this study was to design and develop a mental script for basic micro suturing training for skill acquisition using a low-fidelity rubber glove model and to describe the detailed methodology for this process. Methods: This study was based on a design and development research framework. The mental script was developed with 5 expert surgeons performing a cognitive walkthrough of the repair of a vertical opening in a rubber glove model using 8/0 nylon. This was followed by a hierarchal task analysis. A draft script was created, and face and content validity assessed with a checking-back process. The final script was validated with the recruitment of 28 participants, assessed using the Mental Imagery Questionnaire (MIQ). Results: The creation of the mental script is detailed in the full text. After assessment by the expert panel, the mental script had good face and content validity. The average overall MIQ score was 5.2 ± 1.1, demonstrating the validity of generating mental imagery from the mental script developed in this study for micro suturing in the rubber glove model. Conclusion: The methodological approach described in this study is based on an instructional design framework to teach surgical skills. This MP model is inexpensive and easily accessible, addressing the challenge of reduced opportunities to practice surgical skills. However, while motor skills are important, other non-technical expertise required by the surgeon is not addressed with this model. Thus, this model should act a surgical training augment, but not replace it.Keywords: mental script, motor imagery, cognitive walkthrough, verbal protocol analysis, hierarchical task analysis
Procedia PDF Downloads 1033117 Second Order Cone Optimization Approach to Two-stage Network DEA
Authors: K. Asanimoghadam, M. Salahi, A. Jamalian
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Data envelopment analysis is an approach to measure the efficiency of decision making units with multiple inputs and outputs. The structure of many decision making units also has decision-making subunits that are not considered in most data envelopment analysis models. Also, the inputs and outputs of the decision-making units usually are considered desirable, while in some real-world problems, the nature of some inputs or outputs are undesirable. In this thesis, we study the evaluation of the efficiency of two stage decision-making units, where some outputs are undesirable using two non-radial models, the SBM and the ASBM models. We formulate the nonlinear ASBM model as a second order cone optimization problem. Finally, we compare two models for both external and internal evaluation approaches for two real world example in the presence of undesirable outputs. The results show that, in both external and internal evaluations, the overall efficiency of ASBM model is greater than or equal to the overall efficiency value of the SBM model, and in internal evaluation, the ASBM model is more flexible than the SBM model.Keywords: network DEA, conic optimization, undesirable output, SBM
Procedia PDF Downloads 1943116 Effect of Silt Presence on Shear Strength Parameters of Unsaturated Sandy Soils
Authors: R. Ziaie Moayed, E. Khavaninzadeh, M. Ghorbani Tochaee
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Direct shear test is widely used in soil mechanics experiment to determine the shear strength parameters of granular soils. For analysis of soil stability problems such as bearing capacity, slope stability and lateral pressure on soil retaining structures, the shear strength parameters must be known well. In the present study, shear strength parameters are determined in silty-sand mixtures. Direct shear tests are performed on 161 Firoozkooh sand with different silt content at a relative density of 70% in three vertical stress of 100, 150, and 200 kPa. Wet tamping method is used for soil sample preparation, and the results include diagrams of shear stress versus shear deformation and sample height changes against shear deformation. Accordingly, in different silt percent, the shear strength parameters of the soil such as internal friction angle and dilation angle are calculated and compared. According to the results, when the sample contains up to 10% silt, peak shear strength and internal friction angle have an upward trend. However, if the sample contains 10% to 50% of silt a downward trend is seen in peak shear strength and internal friction angle.Keywords: shear strength parameters, direct shear test, silty sand, shear stress, shear deformation
Procedia PDF Downloads 1633115 Corporate Governance Role of Audit Committees in the Banking Sector: Evidence from Libya
Authors: Abdulaziz Abdulsaleh
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This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan universities. The study reveals that the role of audit committees has to be shifted from traditional areas of accounting to a broader role including functions related to financial reporting, audit planning, support the independence of internal and external auditors, acting as a channel of communication between external auditors and board of directors, reviewing external audit, and evaluating internal control systems. Although the study is a starting point in developing a framework of good audit committees’ practices in Libya, it is believed that the adoption of its results can result in enhancing the corporate governance practices not only in the banking sector but also in the entire corporate sector in Libya.Keywords: audit committees, corporate governance, commercial banks, Libya
Procedia PDF Downloads 4023114 Haematological and Internal Organs Characteristics of Rabbit Bucks Fed Boiled Pigeon Pea (Cajanus Cajan) Seed Meal
Authors: Nnennaya Samuel Okoro
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An experiment was conducted to determine the growth performance, blood parameters and reproductive characteristics of 8-week old male weaner rabbits fed 20% boiled pigeon pea seed meal (PPSM). The study lasted for 16 weeks. Results showed that haematological parameters of the two groups of rabbit bucks were not significantly affected (P>0.05) by the treatment, meaning that the PPSM was adequate for maintaining the blood parameters at the normal levels. The 20% boiled PPSM significantly affected (P<0.05) serum Alanine Aminotransferase (ALT) (67.72±2.5 I.U/I) more than the ALT (57.50±2.02 I.U/I) of the control, which is an indication of liver problem. The globulin level (3.00 ± 0.23 g/d) of the 20% boiled PPSM group was significantly higher than that of the control (2.60±0.06 g/dl), indicating that the test diet did not alter protein metabolism in the rabbits. Boiled pigeon pea seed meal supported organ weight and testicular development in rabbit bucks, suggesting that boiling reduced the level of the anti-nutritional factors in pigeon pea seed meal. Thus, 20% boiled pigeon pea can be included in diets of rabbits without adverse effect on blood parameters and internal organs characteristics.Keywords: haematology, internal organs, pigeon pea, rabbits, serum biochemistry
Procedia PDF Downloads 2503113 Acculturation and Urban Related Identity of Turk and Kurd Internal Migrants
Authors: Melek Göregenli, Pelin Karakuş
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This present study explored the acculturation strategies and urban related identity of Turk and Kurd internal migrants from different regions of Turkey who resettled in three big cities in the west. Besides we aimed at a comparative analysis of acculturation strategies and urban-related identity of voluntary and internally displaced Kurd migrants. Particularly we explored the role of migration type, satisfaction with migration decision, urban-related identity and several socio demographic variables as predictors of Kurds’ integration strategy preference. The sample consisted of 412 adult participants from Izmir (64 females, 86 males); Ankara (76 females, 75 males); and Istanbul (43 females, 64 males and four unreported). In terms of acculturation strategies, assimilation was found to be the most preferred acculturation attitude among Turks whereas separation was found to be most endorsed acculturation attitude among Kurds. The migrants in Izmir were found to prefer assimilation whereas the migrants in Ankara prefer separation. Concerning urban-related identity mean scores, Turks reported higher urban-related identity scores than Kurds. Furthermore the internal migrants in Izmir were found to score higher in urban-related identity than the migrants living in Istanbul and Ankara. The results of the regression analysis revealed that gender, length of residence and migration type were the significant predictors of integration preference of Kurds. Thus, whereas gender and migration type had significant negative associations; length of residence had positive significant associations with Kurds integration preference. Compared to female Kurds, male Kurds were found to be more integrated. Furthermore, voluntary Kurd migrants were more favour of integration than internally displaced Kurds. The findings supported the significant associations between acculturation strategies and urban-related identity with either group.Keywords: acculturation, forced migration, internal displacement, internal migration, Turkey, urban-related identity
Procedia PDF Downloads 3633112 Development and Validation of the Response to Stressful Situations Scale in the General Population
Authors: Célia Barreto Carvalho, Carolina da Motta, Marina Sousa, Joana Cabral, Ana Luísa Carvalho, Ermelindo Peixoto
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The aim of the current study was to develop and validate a Response to Stressful Situations Scale (RSSS) for the Portuguese population. This scale assesses the degree of stress experienced in scenarios that can constitute positive, negative and more neutral stressors, and also describes the physiological, emotional and behavioral reactions to those events according to their intensity. These scenario include typical stressor scenarios relevant to patients with schizophrenia, which are currently absent from most scale, assessing specific risks that these stressors may bring on subjects, which may prove useful in non-clinical and clinical populations (i.e. patients with mood or anxiety disorders, schizophrenia). Results from Principal Components Analysis and Confirmatory Factor Analysis of on two adult samples from general population allowed to confirm a three-factor model with good fit indices: χ2 (144)= 370.211, p = 0.000; GFI = 0.928; CFI = 0.927; TLI = 0.914, RMSEA = 0.055, P( rmsea ≤ 0.005) = 0.096; PCFI = 0.781. Further data analysis on the scale revealed that RSSS is an adequate assessment tool of stress response in adults to be used in further research and clinical settings, with good psychometric characteristics, adequate divergent and convergent validity, good temporal stability and high internal consistency.Keywords: assessment, stress events, stress response, stress vulnerability
Procedia PDF Downloads 5203111 Parametric Analysis of Syn-gas Fueled SOFC with Internal Reforming
Authors: Sanjay Tushar Choudhary
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This paper focuses on the thermodynamic analysis of Solid Oxide Fuel Cell (SOFC). In the present work the SOFC has been modeled to work with internal reforming of fuel which takes place at high temperature and direct energy conversion from chemical energy to electrical energy takes place. The fuel-cell effluent is a high-temperature steam which can be used for co-generation purposes. Syn-gas has been used here as fuel which is essentially produced by steam reforming of methane in the internal reformer of the SOFC. A thermodynamic model of SOFC has been developed for planar cell configuration to evaluate various losses in the energy conversion process within the fuel cell. Cycle parameters like fuel utilization ratio and the air-recirculation ratio have been varied to evaluate the thermodynamic performance of the fuel cell. Output performance parameters like terminal voltage, cell-efficiency and power output have been evaluated for various values of current densities. It has been observed that a combination of a lower value of air-circulation ratio and higher values of fuel utilization efficiency gives a better overall thermodynamic performance.Keywords: current density, SOFC, suel utilization factor, recirculation ratio
Procedia PDF Downloads 5083110 An Analysis of Human Resource Management Policies for Constructing Employer Brands in the Logistics Sector
Authors: Müberra Yüksel, Ömer Faruk Görçün
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The purpose of the present study is to investigate the role of strategic human resource management (SHRM) in constructing "employer branding" in logistics. Prior research does not focus on internal stakeholders, that is, employees. Despite the fact that logistic sector has become customer-oriented, the focus is solely on service quality as the unique aspect of logistic companies for competitive advantage. With an increasing interest lately in internal marketing of the employer brand, the emphasis is on the value that human capital brings to the firm which cannot be imitated. `Employer branding` has been the application of branding and relationship marketing principles for competitive advantage in SHRM. Employer branding is an organizing framework for human resource managers since it represents an organization’s efforts to promote, both within and outside, a coherent view of what makes the firm different and desirable as an employer, i.e., the distinct “employer brand personality” and "employee value propositions" (EVP) offered. The presumption of employer branding enhanced by internal marketing is to make customer-conscious employees to handle services better by being aligned with business mission and goals. Starting from internal customers and analyzing the gaps of EVP by using analytical hierarchy process methodology (AHP) and inquiring whether these brand values are communicated and conceived well may be the initial steps in our proposal for employer branding in logistics sector. This empirical study aims to fill this research gap within the context of an emergent market- Turkey, which is located at a hub of transportation and logistics.Keywords: Strategic Human Resource Management (SHRM), employer branding, Employee Value Propositions (EVP), Analytical Hierarchy Process (AHP), logistics
Procedia PDF Downloads 3433109 Achieving Competitive Advantage Through Internal Resources and Competences
Authors: Ibrahim Alkandi
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This study aims at understanding how banks can utilize their resources and capabilities to achieve a competitive advantage. The resource-based approach has been applied to assess the resources and capabilities as well as how the management perceives them as sources of competitive advantages. A quantitative approach was implemented using cross-sectional data. The research population consisted of Top managers in financial companies in Saudi Arabia, and the sample comprised 79 managers. The resources were sub divided into tangible and intangible. Among the variables that will be assessed in the research include propriety rights, trademark which is the brand, communication as well as organizational culture. To achieve the objective of the research, Multivariate analysis through multiple regression was used. The research tool used is a questionnaire whose validity is also assessed. According to the results of the study, there is a significant relationship between bank’s performance and the strategic management of propriety rights, trademark, administrative and financial skills as well as bank culture. Therefore, the research assessed four aspects, among the variables in the model, in relation to the strategic performance of these banks. The aspects considered were trademark, communication, administrative and leadership style as well as the company’s culture. Hence, this paper contributes to the body of literature by providing empirical evidence of the resources influencing both banks’ market and economic performance.Keywords: competitive advantage, Saudi banks, strategic management, RBV
Procedia PDF Downloads 753108 The Complementary Effect of Internal Control System and Whistleblowing Policy on Prevention and Detection of Fraud in Nigerian Deposit Money Banks
Authors: Dada Durojaye Joshua
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The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection
Procedia PDF Downloads 803107 A Study to Design a Survey to Encourage the University-Industry Relation
Authors: Lizbeth Puerta, Enselmina Marín
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The purpose of this research is to present a survey to be applied to professors of public universities, to identify the factors that benefit or hinder the university-industry relation. Hence, this research studies some elements that integrate the variables: Knowledge management, technology management, and technology transfer; to define the existence of a relation between these variables and the industry necessities of innovation. This study is exploratory, descriptive and non-experimental. The research question is: What is the impact of the knowledge management, the technology management, and the technology transfer, made by administrative support areas of the public universities, in the industries innovation? Thus, literature review was made to identify some elements that should be considered to design a survey that allows to obtain valid information to the study variables. After this, the survey was developed, and the Content Validity Analysis was made through the Lawshe Model. The analysis indicated that the Content Validity Index (CVI) was 0.80. Hence, it was determined that this survey presents acceptable psychometric properties to be used as an evaluation tool.Keywords: innovation, knowledge management, technology management, technology transfer
Procedia PDF Downloads 4073106 Complementary Effect of Wistleblowing Policy and Internal Control System on Prevention and Detection of Fraud in Nigerian Deposit Money Banks
Authors: Dada Durojaye Joshua
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The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection
Procedia PDF Downloads 723105 Effect of Packing Ratio on Fire Spread across Discrete Fuel Beds: An Experimental Analysis
Authors: Qianqian He, Naian Liu, Xiaodong Xie, Linhe Zhang, Yang Zhang, Weidong Yan
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In the wild, the vegetation layer with exceptionally complex fuel composition and heterogeneous spatial distribution strongly affects the rate of fire spread (ROS) and fire intensity. Clarifying the influence of fuel bed structure on fire spread behavior is of great significance to wildland fire management and prediction. The packing ratio is one of the key physical parameters describing the property of the fuel bed. There is a threshold value of the packing ratio for ROS, but little is known about the controlling mechanism. In this study, to address this deficiency, a series of fire spread experiments were performed across a discrete fuel bed composed of some regularly arranged laser-cut cardboards, with constant wind speed and different packing ratios (0.0125-0.0375). The experiment aims to explore the relative importance of the internal and surface heat transfer with packing ratio. The dependence of the measured ROS on the packing ratio was almost consistent with the previous researches. The data of the radiative and total heat fluxes show that the internal heat transfer and surface heat transfer are both enhanced with increasing packing ratio (referred to as ‘Stage 1’). The trend agrees well with the variation of the flame length. The results extracted from the video show that the flame length markedly increases with increasing packing ratio in Stage 1. Combustion intensity is suggested to be increased, which, in turn, enhances the heat radiation. The heat flux data shows that the surface heat transfer appears to be more important than the internal heat transfer (fuel preheating inside the fuel bed) in Stage 1. On the contrary, the internal heat transfer dominates the fuel preheating mechanism when the packing ratio further increases (referred to as ‘Stage 2’) because the surface heat flux keeps almost stable with the packing ratio in Stage 2. As for the heat convection, the flow velocity was measured using Pitot tubes both inside and on the upper surface of the fuel bed during the fire spread. Based on the gas velocity distribution ahead of the flame front, it is found that the airflow inside the fuel bed is restricted in Stage 2, which can reduce the internal heat convection in theory. However, the analysis indicates not the influence of inside flow on convection and combustion, but the decreased internal radiation of per unit fuel is responsible for the decrease of ROS.Keywords: discrete fuel bed, fire spread, packing ratio, wildfire
Procedia PDF Downloads 1423104 The Effects of L-Arginine Supplementation on Clinical Symptoms, Quality of Life, and Anal Internal Sphincter Pressure in Patients with Chronic Anal Fissure
Authors: Masoumeh Khailghi Sikaroudi, Mohsen Masoodi, Fazad Shidfar, Meghdad Sedaghat
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Background: The hypertonicity of internal anal sphincter resting pressure is one of the main reasons for chronic anal fissures. The aim of this study is to assess the effect of oral administration of L-arginine on anal fissure symptom improvement by relaxation of the internal anal sphincter. Method: Seventy-six chronic anal fissure patients (age: 18-65 years) took part in this randomized, double-blind, placebo-controlled trial study from February 2019 to October 2020 at Rasoul-e-Akram Hospital, Tehran, Iran. Participants were allocated into treatment (L-arginine) or placebo groups. They took a 1000 mg capsule three times a day for one month and were followed up at the end of the first and third months after receiving the intervention. Clinical symptoms, anal sphincter resting pressure, and quality of life (QoL) were completed at baseline and the end of the study. Result: The analysis of data was shown significant improvement in bleeding, fissure size, and pain within each group; however, this effect was more seen in the arginine group compared to the control group at the end of the study (P-values<0.001). Following that, a significant increase in QoL was seen just in patients who were treated with arginine (P-value=0.006). Also, the comparison of anal pressures to baseline and between groups at the end of the study showed a significant reduction in sphincter pressure in treated patients (P-value<0.001, =0.049; respectively). Conclusion: Oral administration of 3000 mg L-arginine can heal chronic anal fissures by reducing anal internal sphincter pressure with fewer side effects. However, a long-term study with more follow-up is recommended.Keywords: L-arginine, anal fissure, sphincter pressure, clinical symptoms, quality of life
Procedia PDF Downloads 723103 A Negotiation Model for Understanding the Role of International Law in Foreign Policy Crises
Authors: William Casto
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Studies that consider the actual impact of international law upon foreign affairs crises are flawed by an unrealistic model of decision making. The common, unexamined assumption is that a nation has a unitary executive or ruler who considers a wide variety of considerations, including international law, in attempting to resolve a crisis. To the extent that negotiation theory is considered, the focus is on negotiations between or among nations. The unsettling result is a shallow focus that concentrates on each country’s public posturing about international law. The country-to-country model ignores governments’ internal negotiations that lead to their formal position in a crisis. The model for foreign policy crises needs to be supplemented to include a model of internal negotiations. Important foreign policy decisions come from groups within a government committee, advisers, etc. Within these groups, participants may have differing agendas and resort to international law to bolster their positions. To understand the influence of international law in international crises, these internal negotiations must be considered. These negotiations are crucial to creating a foreign policy agenda or recommendations. External negotiations between the two nations are significant, but the internal negotiations provide a better understanding of the actual influence of international law upon international crises. Discovering the details of specific internal negotiations is quite difficult but not necessarily impossible. The present proposal will use a specific crisis to illustrate the role of international law. In 1861 during the American Civil War, a United States navy captain stopped a British mail ship and removed two ambassadors of the rebelling southern states. The result was what is commonly called the Trent Affair. In the wake of the captain’s unauthorized and rash action, Great Britain seriously considered going to war against the United States. A detailed analysis of the Trent Affair is possible using the available and extensive internal British correspondence and memoranda to reach an understanding of the effect of international law upon decision making. The extensive trove of internal British documents is particularly valuable because in 1861, the only effective means of communication was face-to-face or through letters. Telephones did not exist, and travel by horse and carriage was tedious. The British documents tell us how individual participants viewed the process. We can approach an accurate understanding of what actually happened as the British government strove to resolve the crisis. For example, British law officers initially concluded that the American captain’s rash act was permissible under international law. Later, the law officers revised their opinion. A model of internal negotiation is particularly valuable because it strips away nations’ public posturing about disputed international law principles. In internal decision making, there is room for meaningful debate over the relevant principles. This fluid debate tells how international law is used to develop a hard, public bargaining position. The Trent Affair indicates that international law had an actual influence upon the crisis and that law was not mere window dressing for the government’s public position.Keywords: foreign affairs crises, negotiation, international law, Trent affair
Procedia PDF Downloads 1273102 The Recorded Interaction Task: A Validation Study of a New Observational Tool to Assess Mother-Infant Bonding
Authors: Hannah Edwards, Femke T. A. Buisman-Pijlman, Adrian Esterman, Craig Phillips, Sandra Orgeig, Andrea Gordon
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Mother-infant bonding is a term which refers to the early emotional connectedness between a mother and her infant. Strong mother-infant bonding promotes higher quality mother and infant interactions including prolonged breastfeeding, secure attachment and increased sensitive parenting and maternal responsiveness. Strengthening of all such interactions leads to improved social behavior, and emotional and cognitive development throughout childhood, adolescence and adulthood. The positive outcomes observed following strong mother-infant bonding emphasize the need to screen new mothers for disrupted mother-infant bonding, and in turn the need for a robust, valid tool to assess mother-infant bonding. A recent scoping review conducted by the research team identified four tools to assess mother-infant bonding, all of which employed self-rating scales. Thus, whilst these tools demonstrated both adequate validity and reliability, they rely on self-reported information from the mother. As such this may reflect a mother’s perception of bonding with their infant, rather than their actual behavior. Therefore, a new tool to assess mother-infant bonding has been developed. The Recorded Interaction Task (RIT) addresses shortcomings of previous tools by employing observational methods to assess bonding. The RIT focusses on the common interaction between mother and infant of changing a nappy, at the target age of 2-6 months, which is visually recorded and then later assessed. Thirteen maternal and seven infant behaviors are scored on the RIT Observation Scoring Sheet, and a final combined score of mother-infant bonding is determined. The aim of the current study was to assess the content validity and inter-rater reliability of the RIT. A panel of six experts with specialized expertise in bonding and infant behavior were consulted. Experts were provided with the RIT Observation Scoring Sheet, a visual recording of a nappy change interaction, and a feedback form. Experts scored the mother and infant interaction on the RIT Observation Scoring Sheet and completed the feedback form which collected their opinions on the validity of each item on the RIT Observation Scoring Sheet and the RIT as a whole. Twelve of the 20 items on the RIT Observation Scoring Sheet were scored ‘Valid’ by all (n=6) or most (n=5) experts. Two items received a ‘Not valid’ score from one expert. The remainder of the items received a mixture of ‘Valid’ and ‘Potentially Valid’ scores. Few changes were made to the RIT Observation Scoring Sheet following expert feedback, including rewording of items for clarity and the exclusion of an item focusing on behavior deemed not relevant for the target infant age. The overall ICC for single rater absolute agreement was 0.48 (95% CI 0.28 – 0.71). Experts (n=6) ratings were less consistent for infant behavior (ICC 0.27 (-0.01 – 0.82)) compared to mother behavior (ICC 0.55 (0.28 – 0.80)). Whilst previous tools employ self-report methods to assess mother-infant bonding, the RIT utilizes observational methods. The current study highlights adequate content validity and moderate inter-rater reliability of the RIT, supporting its use in future research. A convergent validity study comparing the RIT against an existing tool is currently being undertaken to confirm these results.Keywords: content validity, inter-rater reliability, mother-infant bonding, observational tool, recorded interaction task
Procedia PDF Downloads 1803101 Internal Generation of Revenues in Higher Education: Comparative Case Study of Polytechnic Institutions in Nigeria
Authors: Oluwole A. Solanke
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This article explores internal generation of revenues in higher education institutions. The research focuses on how polytechnic institutions in Nigeria generate other sources of revenues to augment government subventions and tuition fees. The study provides a qualitative case study and triangulation data on three polytechnics representing tertiary institution structure of federal, state and private ownership in Nigeria. The article argues that dependence on government subventions by the public polytechnics and tuition fees by private polytechnic would not provide funding adequacy for the activities of the institutions under study. Findings revealed that there are basically seven themes; guest houses; poly consult; part-time courses; tuition fees; capitation fees; ownership contribution; and printing and business centre by which the polytechnics generate additional sources of revenues in the management of the institutions. The research concludes that for the polytechnics to gain financial adequacy, entrepreneurial activities must be embarked upon vigorously by stakeholders of the polytechnics as this is the only way by which financial self-reliance can be achieved.Keywords: entrepreneurial, government subventions, internal generation, polytechnics, revenues
Procedia PDF Downloads 2673100 Determination of Optimum Torque of an Internal Combustion Engine by Exergy Analysis
Authors: Veena Chaudhary, Rakesh P. Gakkhar
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In this study, energy and exergy analysis are applied to the experimental data of an internal combustion engine operating on conventional diesel cycle. The experimental data are collected using an engine unit which enables accurate measurements of fuel flow rate, combustion air flow rate, engine load, engine speed and all relevant temperatures. First and second law efficiencies are calculated for different engine speed and compared. Results indicate that the first law (energy) efficiency is maximum at 1700 rpm whereas exergy efficiency is maximum and exergy destruction is minimum at 1900 rpm.Keywords: diesel engine, exergy destruction, exergy efficiency, second law of thermodynamics
Procedia PDF Downloads 3293099 Peculiarities of Internal Friction and Shear Modulus in 60Co γ-Rays Irradiated Monocrystalline SiGe Alloys
Authors: I. Kurashvili, G. Darsavelidze, T. Kimeridze, G. Chubinidze, I. Tabatadze
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At present, a number of modern semiconductor devices based on SiGe alloys have been created in which the latest achievements of high technologies are used. These devices might cause significant changes to networking, computing, and space technology. In the nearest future new materials based on SiGe will be able to restrict the A3B5 and Si technologies and firmly establish themselves in medium frequency electronics. Effective realization of these prospects requires the solution of prediction and controlling of structural state and dynamical physical –mechanical properties of new SiGe materials. Based on these circumstances, a complex investigation of structural defects and structural-sensitive dynamic mechanical characteristics of SiGe alloys under different external impacts (deformation, radiation, thermal cycling) acquires great importance. Internal friction (IF) and shear modulus temperature and amplitude dependences of the monocrystalline boron-doped Si1-xGex(x≤0.05) alloys grown by Czochralski technique is studied in initial and 60Co gamma-irradiated states. In the initial samples, a set of dislocation origin relaxation processes and accompanying modulus defects are revealed in a temperature interval of 400-800 ⁰C. It is shown that after gamma-irradiation intensity of relaxation internal friction in the vicinity of 280 ⁰C increases and simultaneously activation parameters of high temperature relaxation processes reveal clear rising. It is proposed that these changes of dynamical mechanical characteristics might be caused by a decrease of the dislocation mobility in the Cottrell atmosphere enriched by the radiation defects.Keywords: internal friction, shear modulus, gamma-irradiation, SiGe alloys
Procedia PDF Downloads 1433098 Effect of Coaching Related Incompetency to Stand Trial on Symptom Validity Test: Robustness, Sensitivity, and Specificity
Authors: Natthawut Arin
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In forensic contexts, competency to stand trial assessments are the most common referrals. The defendants may attempt to endorse psychopathology symptoms and feign incompetent. Coaching, which can be teaching them test-taking strategies to avoid detection of psychopathological symptoms feigning. Recently, the Symptom Validity Testings (SVTs) were created to detect feigning. Moreover, the works of the literature showed that the effects of coaching on SVTs may be more robust to the effects of coaching. Thai Symptom Validity Test (SVT-Th) was designed as SVTs which demonstrated adequate psychometric properties and ability to classify between feigners and honest responders. Thus, the current study to examine the utility as the robustness of SVT-Th in the detection of feigned psychopathology. Participants consisted of 120 were recruited from undergraduate courses in psychology, randomly assigned to one of three groups. The SVT-Th was administered to those three scenario-experimental groups: (a) Uncoached group were asked to respond honestly (n=40), (b) Symptom-coached without warning group were asked to feign psychiatric symptoms to gain incompetency to stand trial (n=40), while (c) Test-coached with warning group were asked to feign psychiatric symptoms to avoid test detection but being incompetency to stand trial (n=40). Group differences were analyzed using one-way ANOVAs. The result revealed an uncoached group (M = 4.23, SD.= 5.20) had significantly lower SVT-Th mean scores than those both coached groups (M =185.00, SD.= 72.88 and M = 132.10, SD.= 54.06, respectively). Classification rates were calculated to determine the classification accuracy. Result indicated that SVT-Th had overall classification accuracy rates of 96.67% with acceptable of 95% sensitivity and 100% specificity rates. Overall, the results of the present study indicate that the SVT-Th yielded high adequate indices of accuracy and these findings suggest that the SVT-Th is robustness against coaching.Keywords: incompetency to stand trial, coaching, robustness, classification accuracy
Procedia PDF Downloads 1373097 Validity and Reliability of Communication Activities of Daily Living- Second Edition and Assessment of Language-related Functional Activities: Comparative Evidence from Arab Aphasics
Authors: Sadeq Al Yaari, Ayman Al Yaari, Adham Al Yaari, Montaha Al Yaari, Aayah Al Yaari, Sajedah Al Yaari
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Background: Validation of communication activities of daily living-second edition (CADL-2) and assessment of language-related functional activities (ALFA) tests is a critical investment decision, and activities related to language impairments often are underestimated. Literature indicates that age factors, and gender differences may affect the performance of the aphasics. Thus, understanding these influential factors is highly important to neuropsycholinguists and speech language pathologists (SLPs). Purpose: The goal of this study is twofold: (1) to in/validate CADL-2 and ALFA tests, and (2) to investigate whether or not the two assessment tests are reliable. Design: A comparative study is made between the results obtained from the analyses of the Arabic versions of CADL-2 and ALFA tests. Participants: The communication activities of daily-living and language-related functional activities were assessed from the obtained results of 100 adult aphasics (50 males, 50 females; ages 16 to 65). Procedures: Firstly, the two translated and standardized Arabic versions of CADL-2 and ALFA tests were introduced to the Arab aphasics under investigation. Armed with the new two versions of the tests, one of the researchers assessed the language-related functional communication and activities. Outcomes drawn from the obtained analysis of the comparative studies were then qualitatively and statistically analyzed. Main outcomes and Results: Regarding the validity of CADL-2 and ALFA, it is found that …. Is more valid in both pre-and posttests. Concerning the reliability of the two tests, it is found that ….is more reliable in both pre-and-posttests which undoubtedly means that …..is more trustable. Nor must we forget to indicate here that the relationship between age and gender was very weak due to that no remarkable gender differences between the two in both CADL-2 and ALFA pre-and-posttests. Conclusions & Implications: CADL-2 and ALFA tests were found to be valid and reliable tests. In contrast to previous studies, age and gender were not significantly associated with the results of validity and reliability of the two assessment tests. In clearer terms, age and gender patterns do not affect the validation of these two tests. Future studies might focus on complex questions including the use of CADL-2 and ALFA functionally; how gender and puberty influence the results in case the sample is large; the effects of each type of aphasia on the final outcomes, and measurements’ results of imaging techniques.Keywords: CADL-2, ALFA, comparison, language test, arab aphasics, validity, reliability, neuropsycholinguistics, comparison
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