Search results for: demographic characteristics

Authors: Ikechukwu Ndu

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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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Authors: Luis Javier Serrano Tamayo

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This research on technology makes a first approach to the selection of an amphibious landing ship with strategic capabilities, through the implementation of a multi-criteria model using Analytical Hierarchical Process (AHP), in which a significant group of alternatives of latest technology has been considered. The variables were grouped at different levels to match design and performance characteristics, which affect the lifecycle as well as the acquisition, maintenance and operational costs. The model yielded an overall measure of effectiveness and an overall measure of cost of each kind of ship that was compared each other inside the model and showed in a Pareto chart. The modeling was developed using the Expert Choice software, based on AHP method.

Keywords: analytic hierarchy process, multi-criteria decision-making, Pareto analysis, Colombian Marine Corps, projection operations, expert choice, amphibious landing ship

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Authors: Tanveer Rasool, A. K. Dhiman

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The paper reports 2-D numerical study used to investigate the effect of changing working fluids with Prandtl numbers 0.71, 10 and 50 on the flow and convective heat transfer across an equilateral triangular cylinder placed in a horizontal channel with its apex facing the flow. Numerical results have been generated for fixed blockage ratio of 50% and for three Reynolds numbers of 50, 75, and 100 for each Prandtl numbers respectively. The studies show that for above range of Reynolds numbers, the overall drag coefficient is insensitive to the Prandtl number changes while as the heat transfer characteristics change drastically with changing Prandtl number of the working fluid. The results generated are in complete agreement with the previous literature available.

Keywords: Prandtl number, Reynolds number, drag coefficient, flow and isothermal patterns

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Authors: Mojtaba Borhani

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By employing the unique characteristics of a region, its economy, climate, geography, and culture, rural communities can create distinctive products. This approach not only boosts economic opportunities but also promotes sustainable growth and preserves cultural heritage. A strategic focus on branding and intellectual property (IP) is essential. By developing strong brands, rural areas can differentiate their products, increase their market value, and build consumer loyalty. Moreover, IP protection safeguards the creative and innovative output of rural communities, incentivizing further development. Rural branding can serve as a cornerstone for community empowerment. It can help to prevent rural exodus by providing economic incentives and a strong sense of place. Additionally, by protecting traditional knowledge and cultural expressions, branding contributes to the long-term sustainability of rural livelihoods.

Keywords: intellectual property, regional branding, sustainable development, rural economy

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Authors: Hamdan Hamood Aldumaini, Amjad Hussein Meqdam, Shamsaldeen kassim Ali, Hamed Mohammed Al-Yousefi, Haron Ahmed Al-Badawi

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Background: Autism Spectrum Disorder (ASD) is a complex developmental challenge characterized by significant impairments in social interaction, communication, and behavioral patterns. Diagnosing ASD is challenging due to the lack of definitive medical tests, making early identification crucial. Therefore, increasing people's awareness about autism leads to early diagnosis and better prognosis. Objective: Our study aims to identify the initial symptoms prompting families to seek medical advice, determine the timeline between symptom onset and formal diagnosis, and explore methods for assessing the severity of ASD. Subjects and Methods: The study design employed was a descriptive cross-sectional design, which was suitable for the nature of the research. The data collection took place from March 5, 2022, to April 5, 2022, in Autism Rehabilitation Centers in Sana'a, Yemen. The study population consisted of all children who were diagnosed with autism and visited Autism rehabilitation centers in Sana'a city. The sample size was determined using Epi info version 7, and a total population of 587 autistic children attending the treatment was calculated, but only 250 children were included in this study (176 were male vs. 74 female). Result: In terms of sociability problems, it was found that a significant proportion of Yemeni children with autism experienced difficulties in this area. Specifically, 39.6% were classified as having severe sociability problems, while 28.4% were classified as having moderate issues. Sensory-cognitive awareness problems were also prevalent among the respondents, with 29.6% exhibiting severe difficulties in this domain. Health and physical problems were identified as significant concerns for Yemeni children with autism. The results indicated that 38.4% of the participants experienced severe health and physical issues. Identifying the first symptoms of autism is crucial for early detection and intervention. According to the study, speech delay was the most commonly observed first abnormality, reported by 71.3% of parents. Communication difficulties with others were the second most noticed abnormality, reported by 54.9% of parents. Repetitive movements were the third most commonly observed abnormality, reported by 18% of parents. Regarding the awareness among parents of ASD, our study showed that a significant portion (62%) of parents lack awareness about Autism Spectrum Disorder (ASD) and its causes. Surprisingly, a majority of these parents (over 80%) believe that autism is a curable condition. Additionally, more than half (51.2%) of the parents surveyed reported insufficient knowledge about medication options available to support therapy and rehabilitation for their autistic children.

Keywords: autism characteristics, rehabilitation centres, yemen, children

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Authors: Zhiyong Shan, Preethi Santhanam, Vinod Namboodiri, Rajiv Bagai

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In recent years, the emerging network worms and attacks have distributive characteristics, which can spread globally in a very short time. Security management crossing networks to co-defense network-wide attacks and improve the efficiency of security administration is urgently needed. We propose a hierarchical distributed network security management system (HD-NSMS), which can integrate security management across multiple networks. First, we describe the system in macrostructure and microstructure; then discuss three key problems when building HD-NSMS: device model, alert mechanism, and emergency response mechanism; lastly, we describe the implementation of HD-NSMS. The paper is valuable for implementing NSMS in that it derives from a practical network security management system (NSMS).

Keywords: network security management, device organization, emergency response, cross-network

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Authors: Shreyas Kotian, Nishant Jainm, Nachiket Methekar

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The increase in energy demands in various industrial sectors has called for devices small in size with high heat transfer rates. Microchannel heat exchangers (MCHX) have thus been studied and applied in various fields such as thermal engineering, aerospace engineering and nanoscale heat transfer. They have been a case of investigation due to their augmented thermal characteristics and low-pressure drop. The goal of the current investigation is to analyze the thermohydraulic performance of the heat exchanger analytically. Studies are done for various inlet conditions and flow conditions. At Thi of 90°C, the effectiveness increased by about 22% for an increase in Re from 1000 to 5000 of the cold fluid. It was also observed that at Re = 5000 for the hot fluid, the heat recovered by the hot fluid increases by about 69% for an increase in inlet temperature of the hot fluid from 50°C to 70°C.

Keywords: theoretical analysis, performance parameters, microchannel heat exchanger, Reynolds number

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Authors: Ma Yuan, Zhang Mengxi, Akbar Javadi, Chen Longqing

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The structure of sand-filled embankment with cover layer is treated with tipping clay modified with lime on the outside of the packing, and the geotextile is placed between the stuffing and the clay. The packing is usually river sand, and the improved clay protects the sand core against rainwater erosion. The sand-filled embankment with cover layer has practical problems such as high filling embankment, construction restriction, and steep slope. The reinforcement can be applied to the sand-filled embankment with cover layer to solve the complicated problems such as irregular settlement caused by poor stability of the embankment. At present, the research on the sand-filled embankment with cover layer mainly focuses on the sand properties, construction technology, and slope stability, and there are few studies in the experimental field, the deformation characteristics and stability of reinforced sand-filled embankment need further study. In addition, experimental research is relatively rare when the cyclic load is considered in tests. A subgrade structure of geogrid-reinforced sand-filled embankment with cover layer was proposed. The mechanical characteristics, the deformation properties, reinforced behavior and the ultimate bearing capacity of the embankment structure under cyclic loading were studied. For this structure, the geogrids in the sand and the tipping soil are through the geotextile which is arranged in sections continuously so that the geogrids can cross horizontally. Then, the Unsaturated/saturated Soil Triaxial Test System of Geotechnical Consulting and Testing Systems (GCTS), USA was modified to form the loading device of this test, and strain collector was used to measuring deformation and earth pressure of the embankment. A series of cyclic loading model tests were conducted on the geogrid-reinforced sand-filled embankment with a cover layer under a different number of reinforcement layers, the length of reinforcement and thickness of the cover layer. The settlement of the embankment, the normal cumulative deformation of the slope and the earth pressure were studied under different conditions. Besides cyclic loading model tests, model experiments of embankment subjected cyclic-static loading was carried out to analyze ultimate bearing capacity with different loading. The experiment results showed that the vertical cumulative settlement under long-term cyclic loading increases with the decrease of the number of reinforcement layers, length of the reinforcement arrangement and thickness of the tipping soil. Meanwhile, these three factors also have an influence on the decrease of the normal deformation of the embankment slope. The earth pressure around the loading point is significantly affected by putting geogrid in a model embankment. After cyclic loading, the decline of ultimate bearing capacity of the reinforced embankment can be effectively reduced, which is contrary to the unreinforced embankment.

Keywords: cyclic load; geogrid; reinforcement behavior; cumulative deformation; earth pressure

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Authors: Boudjelthia Radhwane

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Self-compacting concrete (SCC) developed in Japan in the late 80s has enabled the construction industry to reduce demand on the resources, improve the work condition and also reduce the impact of environment by elimination of the need for compaction. The shrinkage of concrete is the main cause of cracking in bridge decks. Bridge decks tend to be restrained from shrinkage, and this restraint along with other factors causes the bridge to crack. The characteristics of SCC under restrained shrinkage are important to understand in order to predict the cracking behavior in actual structures. Restrained shrinkage testing is done in accordance to AASHTO testing protocol. The free shrinkage performance and cracking behavior were reported and compared when changing the sand to aggregate ratio and the water to cement ratio. The results of free shrinkage show that when a mix design has higher free shrinkage, it will crack in restrained shrinkage earlier than a mix with lower free shrinkage.

Keywords: concrete mix, cracking behavior, restrained shrinkage, self compacting concrete

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Authors: P. Hashim, M. S. Mohd Ridzwan, J. Bakar

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Collagen was isolated from chicken feet by using papain and pepsin enzymes in acetic acid solution at 4°C for 24h with a yield of 18.16% and 22.94% by dry weight, respectively. Chemical composition and characteristics of chicken feet collagen such as amino acid composition, SDS-PAGE patterns, FTIR spectra and thermal properties were evaluated. The chicken feet collagen is rich in the amino acids glycine, glutamic acid, proline and hydroxyproline. Electrophoresis pattern demonstrated two distinct α-chains (α1 and α2) and β chain, indicating that type I collagen is a major component of chicken feet collagen. The thermal stability of collagen isolated by papain and pepsin revealed stable denaturation temperatures of 48.40 and 53.35°C, respectively. The FTIR spectra of both collagens were similar with amide regions in A, B, I, II, and III. The study demonstrated that chicken feet collagen using papain isolation method is possible as commercial alternative ingredient.

Keywords: chicken feet, collagen, papain, pepsin

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Authors: Khaing Yadana Swe, Lillie Dewan

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At present, the cascade PID control is widely used to control the super-heating temperature (main steam temperature). As the main steam temperature has the characteristics of large inertia, large time-delay, and time varying, etc., conventional PID control strategy can not achieve good control performance. In order to overcome the bad performance and deficiencies of main steam temperature control system, Model Free Adaptive Control (MFAC) P cascade control system is proposed in this paper. By substituting MFAC in PID of the main control loop of the main steam temperature control, it can overcome time delays, non-linearity, disturbance and time variation.

Keywords: model-free adaptive control, cascade control, adaptive control, PID

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Authors: S. Zidani, A. Benakmoum, A. Mansouri, A. Ammouche

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In this research paper, we studied the oxidative stability of table margarine and soya/sunflower oils rich in lycopene with tomato peel powder (TPP). For this 1%, 2%, and 3% (w/w) of TPP was added to oil used in margarine manufacture. Chromatic characteristics of margarine and soya/sunflower oil have been studied using 'Tristimulus Colorimetry' method. The main point of the research was to determine the antioxidant activity and the oxidative resistance of soya/sunflower and margarine with TPP (peroxide index, TBA index, and rancimat test). The sensory and textural properties, overall acceptability of margarine and oil were good, indicating that TPP could be added to oil to produce a margarine enriched in lycopene with excellent stability oxidative.

Keywords: tomato peel powder, lycopene, table margarine, soya/sunflower oils, antioxidant activity, stability oxidative

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Authors: Jing Zhang, Jie Chen

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In this paper, we deal with the optimal I/O point location in an automated parking system. In this system, the S/R machine (storage and retrieve machine) travels independently in vertical and horizontal directions. Based on the characteristics of the parking system and the basic principle of AS/RS system (Automated Storage and Retrieval System), we obtain the continuous model in units of time. For the single command cycle using the randomized storage policy, we calculate the probability density function for the system travel time and thus we develop the travel time model. And we confirm that the travel time model shows a good performance by comparing with discrete case. Finally in this part, we establish the optimal model by minimizing the expected travel time model and it is shown that the optimal location of the I/O point is located at the middle of the left-hand above corner.

Keywords: parking system, optimal location, response time, S/R machine

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Authors: Paulos Meles Yihdego

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To address the environmental impact of the cement industry and road building waste, the use of chemical stabilizers in conjunction with recycled asphalt and cement components was investigated. The silica-based chemical stabilizers and their potential effects on the base layer stabilized by cement are discussed in this paper. Strength, moisture compaction interaction, and microstructural characteristics are all examined. According to the outcome, using this stabilizer has improved the mechanical properties. The inclusion of chemical stabilizers in the combination, which is responsible for the mixture's improved strength, raised the intensity of the C-S-H (Calcium Silicate Hydrate) gel, according to a microstructural study. The design was demonstrated to be durable by the little ettringites found in the later phases. The application of this stabilizer ensures a strong, eco-friendly, durable base layer.

Keywords: ettringites, microstructure analysis, durability properties, cement stabilized base

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Authors: H. Yousefnia, SJ. Ahmadi, S. Sajadi, S. Zolghadri, A. Bahrami-Samani, M. Bagherzadeh

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Nowadays, superparamagnetic iron oxide nanoparticles (SPIONs) as the multitask agents have showed advantageous characteristics. The aim of this study was the preparation and quality control of 153Sm-DTPA-DA-SPION complex. Samarium-153 was produced by neutron irradiation of the enriched 152Sm2O3 in a research reactor for 5 d. For radiolabeling purposes, 8 mg of the ligand was added to the vial containing 153SmCl3 and the mixture was sonicated 30 min, while pH was adjusted to 7-8. The radiochemical purity of the complex was checked by the ITLC method using NH4OH:MeOH:H2O (0.2:2:4) as the mobile phase. This new radiolabeled complex was prepared with a radiochemical purity of higher than 98% in 30 min at the optimized condition. The complex was kept at room temperature and in human serum at 37 °C for 48 h, showed no loss of 153Sm from the complex. Considering all of these features, this new radiolabeled complex can be considered as a good therapeutic agent; however, further studies on its biological behavior are still needed.

Keywords: iron nanoparticles, preparation, quality control, 153Sm

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Authors: Kanit Manatura

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The combustion and pyrolysis behavior of Palm Kernel Shell (PKS) were investigated in a thermogravimetric analyzer. A 10 mg sample of each biomass was heated from 30 °C to 800 °C at four heating rates (within 5, 10, 15 and 30 °C/min) in nitrogen and dry air flow of 20 ml/min instead of pyrolysis and combustion process respectively. During pyrolysis, thermal decomposition occurred on three different stages include dehydration, hemicellulose-cellulose and lignin decomposition on each temperature range. The TG/DTG curves showed the degradation behavior and the pyrolysis/combustion characteristics of the PKS samples which led to apply in thermogravimetric analysis. The kinetic factors including activation energy and pre-exponential factor were determined by the Coats-Redfern method. The obtained kinetic factors are used to simulate the thermal decomposition and compare with experimental data. Rising heating rate leads to shift the mass loss towards higher temperature.

Keywords: combustion, palm kernel shell, pyrolysis, thermogravimetric analyzer

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Authors: Punit Kumar, Niraj Kumar

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The influence of transverse surface roughness on EHL characteristics has been investigated numerically using an extensive set of full EHL line contact simulations for shear-thinning lubricants under pure sliding condition. The shear-thinning behavior of lubricant is modeled using Carreau viscosity equation along with Doolittle-Tait equation for lubricant compressibility. The surface roughness is assumed to be sinusoidal and it is present on the stationary surface. It is found that surface roughness causes sharp pressure peaks along with reduction in central and minimum film thickness. With increasing amplitude of surface roughness, the minimum film thickness decreases much more rapidly as compared to the central film thickness.

Keywords: EHL, Carreau, shear-thinning, surface roughness, amplitude, wavelength

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Authors: Joshua Fogel, Rivka Herzog

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Although direct-to-consumer prescription medication advertisements (DTCA) are viewed or heard in many venues, there does not appear to be any research for internet social media DTCA. We study the association of traditional media DTCA and digital media DTCA including internet social media of YouTube, Facebook, and Twitter with three different outcomes. There was one intentions outcome and two different behavior outcomes. The intentions outcome was the agreement level for seeking additional information about a prescription medication after seeing a DTCA. One behavior outcome was the agreement level for obtaining additional information about a prescription medication after seeing a DTCA. The other behavior outcome was the frequency level for obtaining additional information about a prescription medication after seeing a DTCA. Surveys were completed by 635 college students. Predictors included demographic variables, theory of planned behavior variables, health variables, and advertisements seen or heard. Also, in the behavior analyses, additional predictors of intentions and sources for seeking additional prescription drug information were included. Multivariate linear regression analyses were conducted. We found that increased age was associated with increased behavior, women were associated with increased intentions, and Hispanic race/ethnicity was associated with decreased behavior. For the theory of planned behavior variables, increased attitudes were associated with increased intentions, increased social norms were associated with increased intentions and behavior, and increased intentions were associated with increased behavior. Very good perceived health was associated with increased intentions. Advertisements seen in spam mail were associated with decreased intentions. Advertisements seen on traditional or cable television were associated with decreased behavior. Advertisements seen on television watched on the internet were associated with increased behavior. The source of seeking additional information of reading internet print content was associated with increased behavior. No internet social media advertisements were associated with either intentions or behavior. In conclusion, pharmaceutical brand managers and marketers should consider these findings when tailoring their DTCA advertising campaigns and directing their DTCA advertising budget towards young adults such as college students. They need to reconsider the current approach for traditional television DTCA and also consider dedicating a larger advertising budget toward internet television DTCA. Although internet social media is a popular place to advertise, the financial expenditures do not appear worthwhile for DTCA when targeting young adults such as college students.

Keywords: brand managers, direct-to-consumer advertising, internet, social media

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Authors: Othmane Fahim, Naoual Belouaggadia. Charifa David, Mohamed Ezzine

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To make better use of cooling resources, systems have been derived on the basis of the use of night radiator systems for heat pumping. Using the TRNSYS tool we determined the influence of the climatic characteristics of the two zones in Morocco on the temperature of the outer surface of a Photovoltaic Thermal Panel “PVT” made of aluminum. The proposal to improve the performance of the panel allowed us to have little heat absorption during the day and give the same performance of a panel made of aluminum at night. The variation in the granite-based panel temperature recorded a deviation from the other materials of 0.5 °C, 2.5 °C on the first day respectively in Marrakech and Casablanca, and 0.2 °C and 3.2 °C on the second night. Power varied between 110.16 and 32.01 W/m² marked in Marrakech, to be the most suitable area to practice night cooling by night radiation.

Keywords: smart buildings, energy efficiency, Morocco, radiative cooling

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Authors: Hoda A. Mohammed, Esraa M. El-Fawal, Howaida M. Abd El-Salam

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Organic sulfurs in fuel oil cause serious environmental pollution and health problems. The important future direction for liquid fuel desulfurization is adsorptive desulfurization technology due to its simplicity, mild operating condition, and low cost. In this work, the well-prepared Nickel NPs were incorporated in a highly porous metal-organic framework MIL-101(Cr)) to produce Ni/Cr-MOF composite. Besides, the synthesis of Ni/Cr-MOF in the presence of Bi₂MoO₆/AC to prepare Bi₂MoO₆/AC@Ni/Cr-MOF. All the prepared composites were synthesized via a facile technique under ambient conditions to remove organosulfur compounds. The XRD, FT-IR, SEM, and BET techniques were used to characterize the prepared composites. The desulfurization performance of real gas oil by Bi₂MoO₆/AC, Ni/Cr-MOF, and Bi₂MoO₆/AC@Ni/Cr-MOF was investigated at different adsorbent doses and contact times. Bi₂MoO₆/AC@Ni/Cr-MOF shows the highest desulfurization performance, with removal efficiency reached to 80% at optimum conditions for a contact time of 4 hours.

Keywords: desulfurization, gas oil, metal-organic framework, sorption characteristics

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Authors: Amira Amamou, Mnaouar Chouchane

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This paper investigates the bifurcation and nonlinear behavior of two degrees of freedom model of a symmetrical balanced rigid rotor supported by two identical journal bearings. The fluid film hydrodynamic reactions are modeled by applying both the short and the long bearing approximation and using half Sommerfeld solution. A numerical integration of equations of the journal centre motion is presented to predict the presence and the size of stable or unstable limit cycles in the neighborhood of the stability critical speed. For their stability margins, a continuation method based on the predictor-corrector mechanism is used. The numerical results of responses show that stability and bifurcation behaviors of periodic motions depend strongly on bearing parameters and its dynamic characteristics.

Keywords: hydrodynamic journal bearing, nonlinear stability, continuation method, bifurcations

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Authors: H. Amellal, Y. Noui, A. Djouab, S. Benamara

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Mech-Degla, Degla-Beida, and Frezza are the date (Phoenix dactylifera L.) common varieties with a more or less good availability and feeble trade value. Some morphologic and physicochemical factors were determined. Results show that the whole date weight is significantly different (P= 95%) concerning Mech-Degla and Degla-Beida which are more commercialised than Frezza whereas the pulp/kernel ratio for this last is highest (above 7) since it represents almost the double of that found for the two other varieties. The water content for all fruits is below 15g/100g (wet basis) what confers a dried consistence for common date. Some other morphologic and chemical proprieties of the whole pulps and their two constitutive parts (brown or pigmented and white) are also investigated. The predominance of phenolics in Mech-Degla (4.01g/100g, w.b) and Frezza (4.96 g/100g, w.b) pulps brown part is the main result revealed in this study.

Keywords: common dates, phenolics, sugars, tissues

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Authors: Martin Bugeja, Helen Spiropolos

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Using a sample of U.S. firms during the period 1993-2015, this study examines whether mergers and acquisitions (M&A) impact the compensation of the Chief Financial Officer (CFO) in the bidding and integration phases of M&As. The study finds that after controlling for CEO power, CFOs’ total compensation is higher during M&A years and is driven by higher equity incentives. These results are robust to controlling for self-selection. Furthermore, CFOs receive a greater bonus during the year of acquisition and the year prior. The study also investigates if CFO compensation during M&A years is driven by M&A characteristics and finds that deal size and diversification are positively related to total compensation while completion time is negatively related. The results are robust to a number of sensitivity tests and additional analyses.

Keywords: chief financial officer, compensation, mergers, acquisitions

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Authors: Mariam Mtunguja, Henry Laswai, Yasinta Muzanilla, Joseph Ndunguru

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Starchy tuberous roots of cassava provide food for people but also find application in various industries. Recently there has been the focus of concentrated research efforts to fully exploit its potential as a sustainable multipurpose crop. High starch yield is the important trait for commercial cassava production for the starch industries. Furthermore, cyanide present in cassava root poses a health challenge in the use of cassava for food. Farming communities where cassava is a staple food, prefer bitter (high cyanogenic) varieties as protection from predators and thieves. As a result, food insecure farmers prefer growing bitter cassava. This has led to cyanide intoxication to this farming communities. Cassava farmers can benefit from marketing cassava to starch producers thereby improving their income and food security. This will decrease dependency on cassava as staple food as a result of increased income and be able to afford other food sources. To achieve this, adequate information is required on the right cassava cultivars and appropriate harvesting period so as to maximize cassava production and profitability. This study aimed at identifying suitable cassava cultivars and optimum time of harvest to maximize starch production. Six commonly grown cultivars were identified and planted in a complete random block design and further analysis was done to assess variation in physicochemical characteristics, starch yield and cyanogenic potentials across three environments. The analysis showed that there is a difference in physicochemical characteristics between landraces (p ≤ 0.05), and can be targeted to different industrial applications. Among landraces, dry matter (30-39%), amylose (11-19%), starch (74-80%) and reducing sugars content (1-3%) varied when expressed on a dry weight basis (p ≤ 0.05); however, only one of the six genotypes differed in crystallinity and mean starch granule particle size, while glucan chain distribution and granule morphology were the same. In contrast, the starch functionality features measured: swelling power, solubility, syneresis, and digestibility differed (p ≤ 0.05). This was supported by Partial least square discriminant analysis (PLS-DA), which highlighted the divergence among the cassavas based on starch functionality, permitting suggestions for the targeted uses of these starches in diverse industries. The study also illustrated genotypic difference in starch yield and cyanogenic potential. Among landraces, Kiroba showed potential for maximum starch yield (12.8 t ha-1) followed by Msenene (12.3 t ha-1) and third was Kilusungu (10.2 t ha-1). The cyanide content of cassava landraces was between 15 and 800 ppm across all trial sites. GGE biplot analysis further confirmed that Kiroba was a superior cultivar in terms of starch yield. Kilusungu had the highest cyanide content and average starch yield, therefore it can also be suitable for use in starch production.

Keywords: cyanogen, cassava starch, food security, starch yield

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Authors: Jemima C. A. Sumboh

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Given the urgency and consensus for countries to move towards Universal Health Coverage (UHC), health financing systems need to be accurately and consistently monitored to provide valuable data to inform policy and practice. Most of the indicators for monitoring UHC, particularly catastrophe and impoverishment, are established based on the impact of out-of-pocket health payments (OOPHP) on households’ living standards, collected through varied household surveys. These surveys, however, vary substantially in survey methods such as the length of the recall period or the number of items included in the survey questionnaire or the farming of questions, potentially influencing the level of OOPHP. Using different survey instruments can provide inaccurate, inconsistent, erroneous and misleading estimates of UHC, subsequently influencing wrong policy decisions. Using data from a household budget survey conducted by the Navrongo Health Research Center in Ghana from May 2017 to December 2018, this study intends to explore the potential implications of using surveys with varied levels of disaggregation of OOPHP data on estimates of financial risk protection. The household budget survey, structured around food and non-food expenditure, compared three OOPHP measuring instruments: Version I (existing questions used to measure OOPHP in household budget surveys), Version II (new questions developed through benchmarking the existing Classification of the Individual Consumption by Purpose (COICOP) OOPHP questions in household surveys) and Version III (existing questions used to measure OOPHP in health surveys integrated into household budget surveys- for this, the demographic and health surveillance (DHS) health survey was used). Version I, II and III contained 11, 44, and 56 health items, respectively. However, the choice of recall periods was held constant across versions. The sample size for Version I, II and III were 930, 1032 and 1068 households, respectively. Financial risk protection will be measured based on the catastrophic and impoverishment methodologies using STATA 15 and Adept Software for each version. It is expected that findings from this study will present valuable contributions to the repository of knowledge on standardizing survey instruments to obtain estimates of financial risk protection that are valid and consistent.

Keywords: Ghana, household budget surveys, measuring financial risk protection, out-of-pocket health payments, survey instruments, universal health coverage

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Authors: Lusi Susanti, Prima Fithri

Abstract:

The rapid growth of Indonesia population is directly proportional to the energy needs of the country, but not all of Indonesian population can relish the electricity. Indonesia's electrification ratio is still around 80.1%, which means that approximately 19.9% of households in Indonesia have not been getting the flow of electrical energy. Household electricity consumptions in Indonesia are generally still dominated by the public urban. In the city of Padang, West Sumatera, Indonesia, about 94.10% are power users of government services (PLN). The most important thing of the issue is human resources efficient energy. User behavior in utilizing electricity becomes significant. However repair solution will impact the user's habits sustainable energy issues. This study attempts to identify the user behavior and lifestyle that affect household electricity consumption and to evaluate the potential for energy saving. The behavior component is frequently underestimated or ignored in analyses of household electrical energy end use, partly because of its complexity. It is influenced by socio-demographic factors, culture, attitudes, aesthetic norms and comfort, as well as social and economic variables. Intensive questioner survey, in-depth interview and statistical analysis are carried out to collect scientific evidences of the behavioral based changes instruments to reduce electricity consumption in household sector. The questioner was developed to include five factors assuming affect the electricity consumption pattern in household sector. They are: attitude, energy price, household income, knowledge and other determinants. The survey was carried out in Padang, West Sumatra Province Indonesia. About 210 questioner papers were proportionally distributed to households in 11 districts in Padang. Stratified sampling was used as a method to select respondents. The results show that the household size, income, payment methods and size of house are factors affecting electricity saving behavior in residential sector. Household expenses on electricity are strongly influenced by gender, type of job, level of education, size of house, income, payment method and level of installed power. These results provide a scientific evidence for stakeholders on the potential of controlling electricity consumption and designing energy policy by government in residential sector.

Keywords: electricity, energy saving, household, behavior, policy

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Authors: Manish Kumar Thakur, Subrata Kumar Ghosh

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Various types of particles found in lubricant may be characterized by their fractal dimension. Some of the available methods are: yard-stick method or structured walk method, box-counting method. This paper presents a review of the developments and progress in fractal dimension computing methods as applied to characteristics the surface of wear particles. An overview of these methods, their implementation, their advantages and their limits is also present here. It has been accepted that wear particles contain major information about wear and friction of materials. Morphological analysis of wear particles from a lubricant is a very effective way for machine condition monitoring. Fractal dimension methods are used to characterize the morphology of the found particles. It is very useful in the analysis of complexity of irregular substance. The aim of this review is to bring together the fractal methods applicable for wear particles.

Keywords: fractal dimension, morphological analysis, wear, wear particles

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Authors: Eleni Ioannou, Pascal Nucara, Keith Pullen

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The subject of this paper is the investigation of the best efficiency design of a compressor diffuser applied in new lightweight, ultra efficient micro-gas turbine engines for vehicles. The Computational Fluid Dynamics (CFD) results are obtained utilizing steady state simulations for a wedge and an ”oval” type pipe diffuser in an effort to identify the beneficial effects of the pipe diffuser design. The basic flow features are presented with particular focus on the optimization of the pipe diffuser leading to higher efficiencies for the compressor stage. The optimised pipe diffuser is designed to exploit the 3D freedom enabled by Selective Laser Melting, hence purposely involves an investigation of geometric characteristics that do not follow the traditional diffuser concept.

Keywords: CFD, centrifugal compressor, micro-gas turbine, pipe diffuser, SLM, wedge diffuser

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Authors: Young Nam Jo, Moon Jeong Kang, Hong Hee Yoo

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Most human vibration models have been modeled as a multibody system consisting of some rigid bodies and spring-dampers. These models are developed for certain posture and conditions. So, the models cannot be used in vibration analysis in various posture and conditions. The purpose of this study is to develop a human vibration model that represent human vibration characteristics under various conditions by employing a musculoskeletal model. To do this, the human vibration model is developed based on biomechanical models. In addition, muscle models are employed instead of spring-dampers. Activations of muscles are controlled by PD controller to maintain body posture under vertical vibration is applied. Each gain value of the controller is obtained to minimize the difference of apparent mass and acceleration transmissibility between experim ent and analysis by using an optimization method.

Keywords: human vibration analysis, hill type muscle model, PD control, whole-body vibration

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Authors: Qian Wang, Haibo Gu

Abstract:

To drive practical interpretations and applications of various policies in building the transnational education joint-ventures, middle managers learn to navigate through uncertainties and ambiguities. However, the current literature views very little about those middle managers’ experiences, perceptions, and practices. This paper takes the empirical approach and aims to uncover the middle managers’ experiences by conducting interviews, campus visits, and document analysis. Following the qualitative research method approach, the researchers gathered information from a mixture of fourteen foreign and Chinese managers. Their perceptions of the China-foreign cooperation in higher education and their perceived roles have offered important, valuable insights to this group of people’s attitudes and management performances. The diverse cultural and demographic backgrounds contributed to the significance of the study. There are four key findings. One, middle managers’ immediate micro-contexts and individual attitudes are the top two influential factors in managers’ performances. Two, the foreign middle managers showed a stronger sense of self-identity in risk-taking. Three, the Chinese middle managers preferred to see difficulties as part of their assigned responsibilities. Four, middle managers in independent universities demonstrated a stronger sense of belonging and fewer frustrations than middle managers in secondary institutes. The researchers propose that training for managers in a transnational educational setting should consider these discoveries when select fitting topics and content. In particular, middle managers should be better prepared to anticipate their everyday jobs in the micro-environment; hence, information concerning sponsor organizations’ working culture is as essential as knowing the national and local regulations, and socio-culture. Different case studies can help the managers to recognize and celebrate the diversity in transnational education. Situational stories can help them to become aware of the diverse and wide range of work contexts so that they will not feel to be left alone when facing challenges without relevant previous experience or training. Though this research is a case study based in the Chinese transnational higher education setting, the implications could be relevant and comparable to other transnational higher education situations and help to continue expanding the potential applications in this field.

Keywords: educational management, middle manager performance, transnational higher education

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