Search results for: accident reports
1874 Correlation between Pinch and Grip Strength with Dexterity in Adult Hemiplegic
Authors: S. Abbsi, M. R. Hadian, M. Abdolvahab, M. Jalili, S. Khafri
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Background: According to physical effects of cardiovascular accident (CVA) which is the most common disabilities in adulthood. It seems attention to treatment and rehabilitation of this patient has importance. Hemiplegic patients have been experienced of wild functional disabilities. Numerous patients have been suffered from upper limb disabilities. Aim of this study correlation of pinch and grip strength with dexterity in adult hemiplegic. Methods: 34 adult hemiplegic in range of 50-70 years participate in this study. After introduce and take a satisfaction patient, pinch and grip strength have evaluated by dynamometer and dexterity have evaluated by Minnesota manual dexterity test and correlation effects of them have studied. Result: According to result of present investigation, patients with hemiplegia have shown significant correlation between dexterity with pinch and grip strength. Conclusion: Dexterity has correlation with pinch and grip strength, but it seems, not have correlation with age and duration of CVA.Keywords: pinch strength, grip strength, dexterity, hemiplegia
Procedia PDF Downloads 2931873 Impacts of Online Behaviors on Empathy in Medical Students
Authors: Ling-Lang Huang, Yih-Jer Wu
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Empathy is crucial for a patient-physician relationship and medical professionalism. Internet activity, gaming, or even addiction, have been more and more common among medical students. However, there’s been no report showing whether internet behavior has a substantial impact on empathy in medical students to our best knowledge. All year-2 medical students taking the optional course 'Narrative, Comprehension, and Communication' were enrolled. Internet behaviors are divided into two groups, 'internet users without online gaming (IU)' and 'internet users with online gaming (IG)', each group was further divided into 3 groups according to their average online retention time each day (< 2, 2 - 6, > 6 hours). Empathy was evaluated by the scores of the reports and humanities reflection after watching indicated movies, and by self-measured empathy questionnaire. All students taking the year-2 optional course 'Narrative, Comprehension, and Communication' were enrolled. As compared with students in the IU group, those in the IG group had significantly lower scores for the reports (81.3 ± 3.7 vs. 86.4 ± 5.1, P = 0.014). If further dividing the students into 5 groups (IU < 2, IU 2-6, IG < 2, IG 2 - 6, and IG > 6 hours), the scores were significantly and negatively correlated to online gaming with longer hours (r = -0.556, P = 0.006). However, there was no significant difference between IU and IG groups (33.0 ± 5.4 vs. 34.8 ± 3.2, P = n.s.), in terms of scores in the self-measured empathy questionnaire, neither was there any significant trend of scores along with longer online hours across the 5 groups (r = -0.164, P = n.s.). To date, there has been no evidence showing whether different internet behaviors (with or without online gaming) have distinct impacts on empathy. Although all of the medical students had a similarly good self-perception for empathy, our data suggested that online gaming did have a negative impact on their actual expression of empathy. Our observation has brought up an important issue for pondering: May IT- or gaming-assisted medical learning actually harm students’ empathy? In conclusion, this data suggests that long hours of online gaming harms expression of empathy, though all medics think themselves a person of high empathy.Keywords: empathy. Internet, medical students, online gaming
Procedia PDF Downloads 1321872 The Communication of Audit Report: Key Audit Matters in United Kingdom
Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta
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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics
Procedia PDF Downloads 2311871 Faculty Attendance Management System (FAMS)
Authors: G. C. Almiranez, J. Mercado, L. U. Aumentado, J. M. Mahaguay, J. P. Cruz, M. L. Saballe
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This research project focused on the development of an application that aids the university administrators to establish an efficient and effective system in managing faculty attendance and discourage unnecessary absences. The Faculty Attendance Management System (FAMS) is a web based and mobile application which is proven to be efficient and effective in handling and recording data, generating updated reports and analytics needed in managing faculty attendance. The FAMS can facilitate not only a convenient and faster way of gathering and recording of data but it can also provide data analytics, immediate feedback system mechanism and analysis. The software database architecture uses MySQL for web based and SQLite for mobile applications. The system includes different modules that capture daily attendance of faculty members, generate faculty attendance reports and analytics, absences notification system for faculty members, chairperson and dean regarding absences, and immediate communication system concerning the absences incurred. Quantitative and qualitative evaluation showed that the system satisfactory meet the stakeholder’s requirements. The functionality, usability, reliability, performance, and security all turned out to be above average. System testing, integration testing and user acceptance testing had been conducted. Results showed that the system performed very satisfactory and functions as designed. Performance of the system is also affected by Internet infrastructure or connectivity of the university. The faculty analytics generated from the system may not only be used by Deans and Chairperson in their evaluation of faculty performance but as well as the individual faculty to increase awareness on their attendance in class. Hence, the system facilitates effective communication between system stakeholders through FAMS feedback mechanism and up to date posting of information.Keywords: faculty attendance management system, MySQL, SQLite, FAMS, analytics
Procedia PDF Downloads 4361870 The Use of Knowledge Management Systems and Information Communication Technology Service Desk Management to Minimize the Digital Divide Experienced in the Museum Sector
Authors: Ruel A. Welch
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Since the introduction of ServiceNow, the UK’s Science Museum Group’s (SMG) ICT service desk portal. There has not been an analysis of the tools available to SMG staff for just-in-time knowledge acquisition (knowledge management systems) and reporting ICT incidents with a focus on an aspect of professional identity, namely, gender. This study is conducted in the milieu of UK museums, galleries, arts, academic, charitable, and cultural heritage sectors. Numerous authors suggest that males and females experience ICT usage differently. Therefore, it is important for SMG to investigate the apparent disparities so that solutions can be derived to minimize this digital divide if one exists. It is acknowledged at SMG that there are challenges with keeping up with an ever-changing digital landscape. Subsequently, this entails the rapid upskilling of staff and developing an infrastructure that supports just-in-time technological knowledge acquisition and reporting technology-related issues. This problem was addressed by analyzing ServiceNow ICT incident reports and reports from knowledge articles from a six-month period from February to July. This study found a statistically significant relationship between gender and reporting an ICT incident. There is also a significant relationship between gender and the priority level of ICT incidents. Interestingly, there is no statistically significant relationship between gender and reading knowledge articles. Additionally, there is no statistically significant relationship between gender and reporting an ICT incident related to the knowledge article that was read by staff. The knowledge acquired from this study is useful to service desk management practice as it will help to inform the creation of future knowledge articles and ICT incident reporting processes.Keywords: digital divide, ICT service desk practice, knowledge management systems, workplace learning
Procedia PDF Downloads 1261869 Cognitive Characteristics of Industrial Workers in Fuzzy Risk Assessment
Authors: Hyeon-Kyo Lim, Sang-Hun Byun
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Risk assessment is carried out in most industrial plants for accident prevention, but there exists insufficient data for statistical decision making. It is commonly said that risk can be expressed as a product of consequence and likelihood of a corresponding hazard factor. Eventually, therefore, risk assessment involves human decision making which cannot be objective per se. This study was carried out to comprehend perceptive characteristics of human beings in industrial plants. Subjects were shown a set of illustrations describing scenes of industrial plants, and were asked to assess the risk of each scene with not only linguistic variables but also numeric scores in the aspect of consequence and likelihood. After that, their responses were formulated as fuzzy membership functions, and compared with those of university students who had no experience of industrial works. The results showed that risk level of industrial workers were lower than those of any other groups, which implied that the workers might generally have a tendency to neglect more hazard factors in their work fields.Keywords: fuzzy, hazard, linguistic variable, risk assessment
Procedia PDF Downloads 2551868 Synthesis and Characterization of CNPs Coated Carbon Nanorods for Cd2+ Ion Adsorption from Industrial Waste Water and Reusable for Latent Fingerprint Detection
Authors: Bienvenu Gael Fouda Mbanga
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This study reports a new approach of preparation of carbon nanoparticles coated cerium oxide nanorods (CNPs/CeONRs) nanocomposite and reusing the spent adsorbent of Cd2+- CNPs/CeONRs nanocomposite for latent fingerprint detection (LFP) after removing Cd2+ ions from aqueous solution. CNPs/CeONRs nanocomposite was prepared by using CNPs and CeONRs with adsorption processes. The prepared nanocomposite was then characterized by using UV-visible spectroscopy (UV-visible), Fourier transforms infrared spectroscopy (FTIR), X-ray diffraction pattern (XRD), scanning electron microscope (SEM), Transmission electron microscopy (TEM), Energy-dispersive X-ray spectroscopy (EDS), Zeta potential, X-ray photoelectron spectroscopy (XPS). The average size of the CNPs was 7.84nm. The synthesized CNPs/CeONRs nanocomposite has proven to be a good adsorbent for Cd2+ removal from water with optimum pH 8, dosage 0. 5 g / L. The results were best described by the Langmuir model, which indicated a linear fit (R2 = 0.8539-0.9969). The adsorption capacity of CNPs/CeONRs nanocomposite showed the best removal of Cd2+ ions with qm = (32.28-59.92 mg/g), when compared to previous reports. This adsorption followed pseudo-second order kinetics and intra particle diffusion processes. ∆G and ∆H values indicated spontaneity at high temperature (40oC) and the endothermic nature of the adsorption process. CNPs/CeONRs nanocomposite therefore showed potential as an effective adsorbent. Furthermore, the metal loaded on the adsorbent Cd2+- CNPs/CeONRs has proven to be sensitive and selective for LFP detection on various porous substrates. Hence Cd2+-CNPs/CeONRs nanocomposite can be reused as a good fingerprint labelling agent in LFP detection so as to avoid secondary environmental pollution by disposal of the spent adsorbent.Keywords: Cd2+-CNPs/CeONRs nanocomposite, cadmium adsorption, isotherm, kinetics, thermodynamics, reusable for latent fingerprint detection
Procedia PDF Downloads 1211867 A Case Report on Cognitive-Communication Intervention in Traumatic Brain Injury
Authors: Nikitha Francis, Anjana Hoode, Vinitha George, Jayashree S. Bhat
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The interaction between cognition and language, referred as cognitive-communication, is very intricate, involving several mental processes such as perception, memory, attention, lexical retrieval, decision making, motor planning, self-monitoring and knowledge. Cognitive-communication disorders are difficulties in communicative competencies that result from underlying cognitive impairments of attention, memory, organization, information processing, problem solving, and executive functions. Traumatic brain injury (TBI) is an acquired, non - progressive condition, resulting in distinct deficits of cognitive communication abilities such as naming, word-finding, self-monitoring, auditory recognition, attention, perception and memory. Cognitive-communication intervention in TBI is individualized, in order to enhance the person’s ability to process and interpret information for better functioning in their family and community life. The present case report illustrates the cognitive-communicative behaviors and the intervention outcomes of an adult with TBI, who was brought to the Department of Audiology and Speech Language Pathology, with cognitive and communicative disturbances, consequent to road traffic accident. On a detailed assessment, she showed naming deficits along with perseverations and had severe difficulty in recalling the details of the accident, her house address, places she had visited earlier, names of people known to her, as well as the activities she did each day, leading to severe breakdowns in her communicative abilities. She had difficulty in initiating, maintaining and following a conversation. She also lacked orientation to time and place. On administration of the Manipal Manual of Cognitive Linguistic Abilities (MMCLA), she exhibited poor performance on tasks related to visual and auditory perception, short term memory, working memory and executive functions. She attended 20 sessions of cognitive-communication intervention which followed a domain-general, adaptive training paradigm, with tasks relevant to everyday cognitive-communication skills. Compensatory strategies such as maintaining a dairy with reminders of her daily routine, names of people, date, time and place was also recommended. MMCLA was re-administered and her performance in the tasks showed significant improvements. Occurrence of perseverations and word retrieval difficulties reduced. She developed interests to initiate her day-to-day activities at home independently, as well as involve herself in conversations with her family members. Though she lacked awareness about her deficits, she actively involved herself in all the therapy activities. Rehabilitation of moderate to severe head injury patients can be done effectively through a holistic cognitive retraining with a focus on different cognitive-linguistic domains. Selection of goals and activities should have relevance to the functional needs of each individual with TBI, as highlighted in the present case report.Keywords: cognitive-communication, executive functions, memory, traumatic brain injury
Procedia PDF Downloads 3471866 Coal Mining Safety Monitoring Using Wsn
Authors: Somdatta Saha
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The main purpose was to provide an implementable design scenario for underground coal mines using wireless sensor networks (WSNs). The main reason being that given the intricacies in the physical structure of a coal mine, only low power WSN nodes can produce accurate surveillance and accident detection data. The work mainly concentrated on designing and simulating various alternate scenarios for a typical mine and comparing them based on the obtained results to arrive at a final design. In the Era of embedded technology, the Zigbee protocols are used in more and more applications. Because of the rapid development of sensors, microcontrollers, and network technology, a reliable technological condition has been provided for our automatic real-time monitoring of coal mine. The underground system collects temperature, humidity and methane values of coal mine through sensor nodes in the mine; it also collects the number of personnel inside the mine with the help of an IR sensor, and then transmits the data to information processing terminal based on ARM.Keywords: ARM, embedded board, wireless sensor network (Zigbee)
Procedia PDF Downloads 3401865 Numerical Modeling of Air Shock Wave Generated by Explosive Detonation and Dynamic Response of Structures
Authors: Michał Lidner, Zbigniew SzcześNiak
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The ability to estimate blast load overpressure properly plays an important role in safety design of buildings. The issue of studying of blast loading on structural elements has been explored for many years. However, in many literature reports shock wave overpressure is estimated with simplified triangular or exponential distribution in time. This indicates some errors when comparing real and numerical reaction of elements. Nonetheless, it is possible to further improve setting similar to the real blast load overpressure function versus time. The paper presents a method of numerical analysis of the phenomenon of the air shock wave propagation. It uses Finite Volume Method and takes into account energy losses due to a heat transfer with respect to an adiabatic process rule. A system of three equations (conservation of mass, momentum and energy) describes the flow of a volume of gaseous medium in the area remote from building compartments, which can inhibit the movement of gas. For validation three cases of a shock wave flow were analyzed: a free field explosion, an explosion inside a steel insusceptible tube (the 1D case) and an explosion inside insusceptible cube (the 3D case). The results of numerical analysis were compared with the literature reports. Values of impulse, pressure, and its duration were studied. Finally, an overall good convergence of numerical results with experiments was achieved. Also the most important parameters were well reflected. Additionally analyses of dynamic response of one of considered structural element were made.Keywords: adiabatic process, air shock wave, explosive, finite volume method
Procedia PDF Downloads 1921864 Evaluating Evaporation and Seepage Losses in Lakes Using Sentinel Images and the Water Balance Equation
Authors: Abdelrahman Elsehsah
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The main objective of this study is to assess changes in the water capacity of Aswan High Dam Lake (AHDL) caused by evaporation and seepage losses. To achieve this objective, a comprehensive methodology was employed. The methodology involves acquiring Sentinel-3 imagery and extracting the surface area of the lake using remote sensing techniques. Using water areas calculated from sentinel images, collected field data, and the lake’s water balance equation, monthly evaporation and seepage losses were estimated for the years 2021 and 2022. Based on the water balance method results, the average monthly evaporation losses for the year 2021 were estimated to be around 1.41 billion cubic meters (Bm3), which closely matches the estimates provided by the Ministry of Water Resources and Irrigation (MWRI) annual reports (approximately 1.37 Bm3 in the same year). This means that the water balance method slightly overestimated the monthly evaporation losses by about 2.92%. Similarly, the average monthly seepage losses for the year 2022 were estimated to be around 0.005 Bm3, while the MWRI reports indicated approximately 0.0046 Bm3. By another means, the water balance method overestimated the monthly seepage losses by about 8.70%. Furthermore, the study found that the average monthly evaporation rate within AHDL was 210.88 mm/month, which closely aligns with the computed value of approximately 204.9 mm/month by AHDA. These findings indicated that the applied water balance method, utilizing remote sensing and field data, is a reliable tool for estimating monthly evaporation and seepage losses as well as monthly evaporation rates in AHDL.Keywords: Aswan high dam lake, remote sensing, water balance equation, seepage loss, evaporation loss
Procedia PDF Downloads 341863 A Comparative Semantic Network Study between Chinese and Western Festivals
Authors: Jianwei Qian, Rob Law
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With the expansion of globalization and the increment of market competition, the festival, especially the traditional one, has demonstrated its vitality under the new context. As a new tourist attraction, festivals play a critically important role in promoting the tourism economy, because the organization of a festival can engage more tourists, generate more revenues and win a wider media concern. However, in the current stage of China, traditional festivals as a way to disseminate national culture are undergoing the challenge of foreign festivals and the related culture. Different from those special events created solely for developing economy, traditional festivals have their own culture and connotation. Therefore, it is necessary to conduct a study on not only protecting the tradition, but promoting its development as well. This study conducts a comparative study of the development of China’s Valentine’s Day and Western Valentine’s Day under the Chinese context and centers on newspaper reports in China from 2000 to 2016. Based on the literature, two main research focuses can be established: one is concerned about the festival’s impact and the other is about tourists’ motivation to engage in a festival. Newspaper reports serve as the research discourse and can help cover the two focal points. With the assistance of content mining techniques, semantic networks for both Days are constructed separately to help depict the status quo of these two festivals in China. Based on the networks, two models are established to show the key component system of traditional festivals in the hope of perfecting the positive role festival tourism plays in the promotion of economy and culture. According to the semantic networks, newspaper reports on both festivals have similarities and differences. The difference is mainly reflected in its cultural connotation, because westerners and Chinese may show their love in different ways. Nevertheless, they share more common points in terms of economy, tourism, and society. They also have a similar living environment and stakeholders. Thus, they can be promoted together to revitalize some traditions in China. Three strategies are proposed to realize the aforementioned aim. Firstly, localize international festivals to suit the Chinese context to make it function better. Secondly, facilitate the internationalization process of traditional Chinese festivals to receive more recognition worldwide. Finally, allow traditional festivals to compete with foreign ones to help them learn from each other and elucidate the development of other festivals. It is believed that if all these can be realized, not only the traditional Chinese festivals can obtain a more promising future, but foreign ones are the same as well. Accordingly, the paper can contribute to the theoretical construction of festival images by the presentation of the semantic network. Meanwhile, the identified features and issues of festivals from two different cultures can enlighten the organization and marketing of festivals as a vital tourism activity. In the long run, the study can enhance the festival as a key attraction to keep the sustainable development of both the economy and the society.Keywords: Chinese context, comparative study, festival tourism, semantic network analysis, valentine’s day
Procedia PDF Downloads 2321862 Production of Size-Selected Tin Nanoclusters for Device Applications
Authors: Ahmad I. Ayesh
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This work reports on the fabrication of tin nanoclusters by sputtering and inert-gas condensation inside an ultra-high vacuum compatible system. This technique allows to fine tune the size and yield of nanoclusters by controlling the nanocluster source parameters. The produced nanoclusters are deposited on SiO2/Si substrate with pre-formed electrical electrodes to produce a nanocluster device. Those devices can be potentially used for gas sensor applications.Keywords: tin, nanoclusters, inert-gas condensation, nanotechnology
Procedia PDF Downloads 3661861 Femicide in the News: Jewish and Arab Victims and Culprits in the Israeli Hebrew Media
Authors: Ina Filkobski, Eran Shor
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This article explores how newspapers cover murder of women by family members and intimate partners. Three major Israeli newspapers were compared in order to analyse the coverage of Jewish and Arab victims and culprits and to examine whether and in what ways the media contribute to the construction of symbolic boundaries between minority and dominant social groups. A sample of some 459 articles that were published between 2013 and 2015 was studied using a systematic qualitative content analysis. Our findings suggest that the treatment of murder cases by the media varies according to the ethnicity of both victims and culprits. The murder of Jews by family members or intimate partners was framed as a shocking and unusual event, a result of the individual personality or pathology of the culprit. Conversely, when Arabs were the killers, murders were often explained by focusing on the culture of the ethnic group, described as traditional, violent, and patriarchal. In two-thirds of the cases in which Arabs were involved, so-called ‘honor killing’ or other cultural explanations were proposed as the motive for the murder. This was often the case even before a suspect was detected, while police investigation was at its very early stages, and often despite forceful denials from victims’ families. In case of Jewish culprits, more than half of the articles in our sample suggested mental disorder to explain the acts and cultural explanations were almost entirely absent. Beyond the emphasis on psychological vs. cultural explanations, newspaper articles also tend to provide much more detail about Jewish culprits than about Arabs. Such detailed examinations convey a desire to make sense of the event by understanding the supposedly unique and unorthodox nature of the killer. The detailed accounts were usually absent from the reports on Arab killers. Thus, even if reports do not explicitly offer cultural motivations for the murder, the fact that reports often remain laconic leaves people to draw their own conclusions, which would then be likely based on existing cognitive scripts and previous reports on family murders among Arabs. Such treatment contributes to the notion that Arab and Muslim cultures, religions, and nationalities are essentially misogynistic and adhere to norms of honor and shame that are radically different from those of modern societies, such as the Jewish-Israeli one. Murder within the family is one of the most dramatic occurrences in the social world, and in societies that see themselves as modern it is a taboo; an ultimate signifier of danger. We suggest that representations of murder provide a valuable prism for examining the construction of group boundaries. Our analysis, therefore, contributes to the scholarly effort to understand the creation and reinforcement of symbolic boundaries between ‘society’ and its ‘others’ by systematically tracing the media constructions of ‘otherness’. While our analysis focuses on Israel, studies on the United States, Canada, and various European countries with ethnically and racially heterogeneous populations, make it clear that the stigmatisation and exclusion of visible, religious, and language minorities are not unique to the Israeli case.Keywords: comparative study of media coverege of minority and majority groups, construction of symbolic group boundaries, murder of women by family members and intimate partners, Israel, Jews, Arabs
Procedia PDF Downloads 1841860 Resistance of Haemonchus spp. to Albendazole, Fenbendazole and Levamisole in 4 Goat Farms of Antioquia, Colombia
Authors: Jose D. Zapata-Torres, Esteban Naranjo-Gutiérrez, Angela M. Martínez-Valencia, Jenny J. Chaparro-Gutiérrez, David Villar-Argaiz
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Reports of drug resistance have been made in every livestock host and to every anthelmintic class. In some regions of world, the extremely high prevalence of multi-drug resistance in nematodes of sheep and goats threatens the viability of small-ruminant industries. In the region of Antioquia, Colombia, no reports of nematode resistance have been documented due to a lack of veterinary diagnostic laboratories. The objective of this study was to evaluate the efficacy of albendazole, fenbendazole, and levamisole to control gastrointestinal nematodes in goat farms of Antioquia by doing fecal egg count reduction tests. A total of 139 crossbreed goats from four separate farms were sampled for feces prior to, and 14 days following anthelmintc treatments. Individual fecal egg counts were performed using the modified three chamber McMaster technique. The anthelmintics administered at day 0 were albendazole (farm 1, n=63), fenbendazole (farm 2, n=20), and levamisole (farm 3 and 4, n= 37, and 19). Larval cultures were used to identify the genus of nematodes using Baermann`s technique and the morphological keys for identification of L3 in small ruminants. There was no difference in fecal egg counts between 0 and 14, with means (±SD) of 1681,5 ± 2121,5 and 1715,12 ± 1895,4 epg (eggs per gram), respectively. The egg count reductions for each anthelmintic and farm were 25,86% for albendazole (farm 1), 0% for fenbendazole (farm 2), 0% (farm 3), and 5,5% (farm 4) for levamisole. The genus of nematodes identified was predominantly Haemonchus spp., with 70,27% and 82,81% for samples from day 0 and 14, respectively. These results provide evidence of a total state of resistance to 3 common anthelmintics. Further research is needed to design integrate management programs to control nematodes in small ruminants in Colombia.Keywords: anthelmintics, goat, haemonchus, resistance
Procedia PDF Downloads 5281859 Fault Tree Analysis and Bayesian Network for Fire and Explosion of Crude Oil Tanks: Case Study
Authors: B. Zerouali, M. Kara, B. Hamaidi, H. Mahdjoub, S. Rouabhia
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In this paper, a safety analysis for crude oil tanks to prevent undesirable events that may cause catastrophic accidents. The estimation of the probability of damage to industrial systems is carried out through a series of steps, and in accordance with a specific methodology. In this context, this work involves developing an assessment tool and risk analysis at the level of crude oil tanks system, based primarily on identification of various potential causes of crude oil tanks fire and explosion by the use of Fault Tree Analysis (FTA), then improved risk modelling by Bayesian Networks (BNs). Bayesian approach in the evaluation of failure and quantification of risks is a dynamic analysis approach. For this reason, have been selected as an analytical tool in this study. Research concludes that the Bayesian networks have a distinct and effective method in the safety analysis because of the flexibility of its structure; it is suitable for a wide variety of accident scenarios.Keywords: bayesian networks, crude oil tank, fault tree, prediction, safety
Procedia PDF Downloads 6601858 Assessing Musculoskeletal Disorder Prevalence and Heat-Related Symptoms: A Cross-sectional Comparison in Indian Farmers
Authors: Makkhan Lal Meena, R. C. Bairwa, G. S. Dangayach, Rahul Jain
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The current study looked at the frequency of chronic illness conditions, accidents, health complaints, and ergonomic issues among 100 conventional and 100 greenhouse farmers. Data related to the health symptoms and ergonomic problems were collected through questionnaires by conducting direct interviews of farmers. According to the findings, symptoms of heat exposure (skin rashes, headache, dizziness, and lack of appetite) were substantially higher among conventional farmers than greenhouse farmers. The greenhouse farmers reported much more pain, numbness, or weakness in wrists/hands, fingers, upper back, hips, and ankles/feet than conventional farmers. The findings of the study suggest that suitable ergonomic knowledge and awareness campaign programs concentrating on safety at work, particularly low back pain, should be implemented in workplaces to allow for earlier detection of symptoms among the greenhouse farmers.Keywords: accident, conventional farmer, ergonomics, health symptoms, greenhouse farmers, pesticide
Procedia PDF Downloads 2711857 Cost Overrun in Delivery of Public Projects in the Saudi Construction Industry: A Review
Authors: A. Aljohani, D. Moore, D. D. Ahiaga-Dagbui
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Cost overruns are endemic in the delivery of construction projects. The problem is global. It occurs irrespective of type and size of the project, its location, procurement method or client. The size of overruns can be as high as 200% in some cases. Projects thus unfortunately often make the news headlines, not for their immense socio-economic contribution to society, but for being poorly procured. In Saudi Arabia, two-thirds of construction projects are publicly procured by the Saudi government, which has been invested Billions of dollars in infrastructure projects each year as part of an ambitious strategic development agenda to shift from mainly oil dependency to multi-source dependency. However, reports show that about 3,000 public projects face diverse issues related to time and cost overrun. As part of an on-going study to develop a framework for effective public procurement for the Saudi Arabian construction industry, this paper reports the initial findings of the causes of cost overruns in the context of the Gulf State. It also evaluates the interface between some of the front-end loading issues in public procurement in Saudi and their effects on project performance. A systematic review of the existing literature on construction cost overruns, with focus on the Saudi Arabian construction industry has been used. One of the initial findings is that a fixed-price contract is usually used by the client in an attempt to transfer all financial risks to the contractors. This has the unintended consequence of creating a turbulent environment for the delivery of the project which leads to project abandonment by contractors, poor quality of work and substantial rework. Further work is being undertaken to empirically verify the initial findings reported in this paper and their generalizability for the construction industry as a whole.Keywords: cost overrun, public procurement, Saudi Arabia, construction projects
Procedia PDF Downloads 2701856 Fueling Efficient Reporting And Decision-Making In Public Health With Large Data Automation In Remote Areas, Neno Malawi
Authors: Wiseman Emmanuel Nkhomah, Chiyembekezo Kachimanga, Julia Huggins, Fabien Munyaneza
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Background: Partners In Health – Malawi introduced one of Operational Researches called Primary Health Care (PHC) Surveys in 2020, which seeks to assess progress of delivery of care in the district. The study consists of 5 long surveys, namely; Facility assessment, General Patient, Provider, Sick Child, Antenatal Care (ANC), primarily conducted in 4 health facilities in Neno district. These facilities include Neno district hospital, Dambe health centre, Chifunga and Matope. Usually, these annual surveys are conducted from January, and the target is to present final report by June. Once data is collected and analyzed, there are a series of reviews that take place before reaching final report. In the first place, the manual process took over 9 months to present final report. Initial findings reported about 76.9% of the data that added up when cross-checked with paper-based sources. Purpose: The aim of this approach is to run away from manually pulling the data, do fresh analysis, and reporting often associated not only with delays in reporting inconsistencies but also with poor quality of data if not done carefully. This automation approach was meant to utilize features of new technologies to create visualizations, reports, and dashboards in Power BI that are directly fished from the data source – CommCare hence only require a single click of a ‘refresh’ button to have the updated information populated in visualizations, reports, and dashboards at once. Methodology: We transformed paper-based questionnaires into electronic using CommCare mobile application. We further connected CommCare Mobile App directly to Power BI using Application Program Interface (API) connection as data pipeline. This provided chance to create visualizations, reports, and dashboards in Power BI. Contrary to the process of manually collecting data in paper-based questionnaires, entering them in ordinary spreadsheets, and conducting analysis every time when preparing for reporting, the team utilized CommCare and Microsoft Power BI technologies. We utilized validations and logics in CommCare to capture data with less errors. We utilized Power BI features to host the reports online by publishing them as cloud-computing process. We switched from sharing ordinary report files to sharing the link to potential recipients hence giving them freedom to dig deep into extra findings within Power BI dashboards and also freedom to export to any formats of their choice. Results: This data automation approach reduced research timelines from the initial 9 months’ duration to 5. It also improved the quality of the data findings from the original 76.9% to 98.9%. This brought confidence to draw conclusions from the findings that help in decision-making and gave opportunities for further researches. Conclusion: These results suggest that automating the research data process has the potential of reducing overall amount of time spent and improving the quality of the data. On this basis, the concept of data automation should be taken into serious consideration when conducting operational research for efficiency and decision-making.Keywords: reporting, decision-making, power BI, commcare, data automation, visualizations, dashboards
Procedia PDF Downloads 1161855 p210 BCR-ABL1 CML with CMML Clones: A Rare Presentation
Authors: Mona Vijayaran, Gurleen Oberoi, Sanjay Mishra
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Introduction: p190 BCR‐ABL1 in CML is often associated with monocytosis. In the case described here, monocytosis is associated with coexisting p210 BCR‐ABL and CMML clones. Mutation analysis using next‐generation sequence (NGS) in our case showed TET2 and SRSF2 mutations. Aims & Objectives: A 75-year male was evaluated for monocytosis and thrombocytopenia. CBC showed Hb-11.8g/dl, TLC-12,060/cmm, Monocytes-35%, Platelets-39,000/cmm. Materials & Methods: Bone marrow examination showed a hypercellular marrow with myeloid series showing sequential maturation up to neutrophils with 30% monocytes. Immunophenotyping by flow cytometry from bone marrow had 3% blasts. Making chronic myelomonocytic leukemia as the likely diagnosis. NGS for myeloid mutation panel had TET2 (48.9%) and SRSF2 (32.5%) mutations. This report further supported the diagnosis of CMML. To fulfil the WHO diagnostic criteria for CMML, a BCR ABL1 by RQ-PCR was sent. The report came positive for p210 (B3A2, B2A2) Major Transcript (M-BCR) % IS of 38.418. Result: The patient was counselled regarding the unique presentation of the presence of 2 clones- P210 CML and CMML. After discussion with an international faculty with vast experience in CMML. It was decided to start this elderly gentleman on Imatinib 200mg and not on azacytidine, as ASXL1 was not present; hence, his chances of progressing to AML would be less and on the other end, if CML is left untreated then chances of progression to blast phase would always be a possibility. After 3 months on Imatinib his platelet count improved to 80,000 to 90,000/cmm, but his monocytosis persists. His 3rd month BCR-ABL1 IS% is 0.004%. Conclusion: After searching the literature, there were no case reports of a coexisting CML p210 with CMML. This case might be the first case report. p190 BCR ABL1 is often associated with monocytosis. There are few case reports of p210 BCR ABL1 positivity in patients with monocytosis but none with coexisting CMML. This case highlights the need for extensively evaluating patients with monocytosis with next-generation sequencing for myeloid mutation panel and BCR-ABL1 by RT-PCR to correctly diagnose and treat them.Keywords: CMML, NGS, p190 CML, Imatinib
Procedia PDF Downloads 771854 Consideration of Failed Fuel Detector Location through Computational Flow Dynamics Analysis on Primary Cooling System Flow with Two Outlets
Authors: Sanghoon Bae, Hanju Cha
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Failed fuel detector (FFD) in research reactor is a very crucial instrument to detect the anomaly from failed fuels in the early stage around primary cooling system (PCS) outlet prior to the decay tank. FFD is considered as a mandatory sensor to ensure the integrity of fuel assemblies and mitigate the consequence from a failed fuel accident. For the effective function of FFD, the location of them should be determined by contemplating the effect from coolant flow around two outlets. For this, the analysis on computational flow dynamics (CFD) should be first performed how the coolant outlet flow including radioactive materials from failed fuels are mixed and discharged through the outlet plenum within certain seconds. The analysis result shows that the outlet flow is well mixed regardless of the position of failed fuel and ultimately illustrates the effect of detector location.Keywords: computational flow dynamics (CFD), failed fuel detector (FFD), fresh fuel assembly (FFA), spent fuel assembly (SFA)
Procedia PDF Downloads 2401853 A Review of Current Practices in Tattooing of Colonic Lesion at Endoscopy
Authors: Dhanashree Moghe, Roberta Bullingham, Rizwan Ahmed, Tarun Singhal
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Aim: The NHS Bowel Screening Programme recommends the use of endoscopic tattooing for suspected malignant lesions that later require surgical or endoscopic localisation, using local protocols as guidance. This is in accordance with guidance from the BSG (The British Society of Gastroenterologists). We used a well-recognised local protocol as a standard to audit current tattooing practice in a large district general hospital with no current local guidelines. Method: A retrospective quantitative analysis of 50 patients who underwent segmental colonic resection for cancer over a 6-month period in 2021. We reviewed historic electronic endoscopy reports recording relevant data on tattoo indication and placement. Secondly, we carried out an anonymous survey of 16 independent lower GI endoscopists on self-reported details of their practice. Results: In our study, 28 patients (56%) had a tattoo placed at the time of their colonoscopy. Of these, only 53% (n=15) had the tattoo distal to the lesion, with the measured distance of the tattoo from the lesion only being documented in 8 reports. Only seven patients (25%) had a circumferential (4 quadrant) placement of the tattoo. 13 patients had lesions either in the caecum or rectum, locations deemed unnecessary as per BSG guidelines. Of the survey responses collected, there were four different protocols being used to guide practice. Only 50% of respondents placed tattoos at the correct distance from the lesion, and 83% placed the correct number of tattoos. Conclusion: There is a lack of standardisation of practices in colonic tattooing demonstrated in our study with incomplete compliance to our standard. The inadequate documentation of tattoo location can contribute to confusion and inaccuracy in the intraoperative localisation of lesions. This has the potential to increase operation length and morbidity. There is a need to standardise both technique and documentation in colonoscopic tattooing practice.Keywords: colorectal cancer, endoscopic tattooing, colonoscopy, NHS BSCP
Procedia PDF Downloads 1201852 A Study on Occupational Injuries among Building Construction Workers in Bhubaneswar City Odisha
Authors: Rahul Pal
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In India, construction industry plays a vital role in the development of infrastructures. It is one of the most hazardous industries. Construction workers are a group that is particularly vulnerable to health risks because they have few legal protection. India has the world’s highest accident rate among construction workers. This study aimed to investigate the prevalence of occupation injury among construction workers and to find out the factors responsible for such injuries. Methodology: A cross-sectional study using a semi-structured questionnaire among 305 construction workers in Bhubaneswar city. In this study, it was found that the overall prevalence of injury was 43.28% in the previous one year period. Majority of the construction workers were less experience in the construction work. Factors responsible for injuries are fall of the object followed by striking, and majority of the workers reported their injuries to have occurred in the summer season. And most of the construction workers are not using personal protective equipment (PPE). Conclusion: Given the occupational injuries, the majority of the construction workers are injured in this study; there is a need to address this issue to ensure necessary step for the safety and well-being of construction workers.Keywords: construction, construction workers, occupational injuries, personal protective equipment
Procedia PDF Downloads 1961851 Towards a Framework for Embedded Weight Comparison Algorithm with Business Intelligence in the Plantation Domain
Authors: M. Pushparani, A. Sagaya
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Embedded systems have emerged as important elements in various domains with extensive applications in automotive, commercial, consumer, healthcare and transportation markets, as there is emphasis on intelligent devices. On the other hand, Business Intelligence (BI) has also been extensively used in a range of applications, especially in the agriculture domain which is the area of this research. The aim of this research is to create a framework for Embedded Weight Comparison Algorithm with Business Intelligence (EWCA-BI). The weight comparison algorithm will be embedded within the plantation management system and the weighbridge system. This algorithm will be used to estimate the weight at the site and will be compared with the actual weight at the plantation. The algorithm will be used to build the necessary alerts when there is a discrepancy in the weight, thus enabling better decision making. In the current practice, data are collected from various locations in various forms. It is a challenge to consolidate data to obtain timely and accurate information for effective decision making. Adding to this, the unstable network connection leads to difficulty in getting timely accurate information. To overcome the challenges embedding is done on a portable device that will have the embedded weight comparison algorithm to also assist in data capture and synchronize data at various locations overcoming the network short comings at collection points. The EWCA-BI will provide real-time information at any given point of time, thus enabling non-latent BI reports that will provide crucial information to enable efficient operational decision making. This research has a high potential in bringing embedded system into the agriculture industry. EWCA-BI will provide BI reports with accurate information with uncompromised data using an embedded system and provide alerts, therefore, enabling effective operation management decision-making at the site.Keywords: embedded business intelligence, weight comparison algorithm, oil palm plantation, embedded systems
Procedia PDF Downloads 2851850 Road Accidents Bigdata Mining and Visualization Using Support Vector Machines
Authors: Usha Lokala, Srinivas Nowduri, Prabhakar K. Sharma
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Useful information has been extracted from the road accident data in United Kingdom (UK), using data analytics method, for avoiding possible accidents in rural and urban areas. This analysis make use of several methodologies such as data integration, support vector machines (SVM), correlation machines and multinomial goodness. The entire datasets have been imported from the traffic department of UK with due permission. The information extracted from these huge datasets forms a basis for several predictions, which in turn avoid unnecessary memory lapses. Since data is expected to grow continuously over a period of time, this work primarily proposes a new framework model which can be trained and adapt itself to new data and make accurate predictions. This work also throws some light on use of SVM’s methodology for text classifiers from the obtained traffic data. Finally, it emphasizes the uniqueness and adaptability of SVMs methodology appropriate for this kind of research work.Keywords: support vector mechanism (SVM), machine learning (ML), support vector machines (SVM), department of transportation (DFT)
Procedia PDF Downloads 2741849 Relationship among Teams' Information Processing Capacity and Performance in Information System Projects: The Effects of Uncertainty and Equivocality
Authors: Ouafa Sakka, Henri Barki, Louise Cote
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Uncertainty and equivocality are defined in the information processing literature as two task characteristics that require different information processing responses from managers. As uncertainty often stems from a lack of information, addressing it is thought to require the collection of additional data. On the other hand, as equivocality stems from ambiguity and a lack of understanding of the task at hand, addressing it is thought to require rich communication between those involved. Past research has provided weak to moderate empirical support to these hypotheses. The present study contributes to this literature by defining uncertainty and equivocality at the project level and investigating their moderating effects on the association between several project information processing constructs and project performance. The information processing constructs considered are the amount of information collected by the project team, and the richness and frequency of formal communications among the team members to discuss the project’s follow-up reports. Data on 93 information system development (ISD) project managers was collected in a questionnaire survey and analyzed it via the Fisher Test for correlation differences. The results indicate that the highest project performance levels were observed in projects characterized by high uncertainty and low equivocality in which project managers were provided with detailed and updated information on project costs and schedules. In addition, our findings show that information about user needs and technical aspects of the project is less useful to managing projects where uncertainty and equivocality are high. Further, while the strongest positive effect of interactive use of follow-up reports on performance occurred in projects where both uncertainty and equivocality levels were high, its weakest effect occurred when both of these were low.Keywords: uncertainty, equivocality, information processing model, management control systems, project control, interactive use, diagnostic use, information system development
Procedia PDF Downloads 2941848 Rt-Pcr Negative COVID-19 Infection in a Bodybuilding Competitor Using Anabolic Steroids: A Case Report
Authors: Mariana Branco, Nahida Sobrino, Cristina Neves, Márcia Santos, Afonso Granja, João Rosa Oliveira, Joana Costa, Luísa Castro Leite
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This case reports a COVID-19 infection in an unvaccinated adult man with no history of COVID-19 and no relevant clinical history besides anabolic steroid use, undergoing weaning with tamoxifen after a bodybuilding competition. The patient presented a 4cm cervical mass 3 weeks after COVID-19 infection in his cohabitants. He was otherwise asymptomatic and tested negative to multiple RT-PCR tests. Nevertheless, the IgG COVID-19 antibody was positive, suggesting the previous infection. This report raises a potential link between anabolic steroid use and atypical COVID-19 onset. Objectives: The goals of this paper are to raise a potential link between anabolic steroid use and atypical COVID-19 onset but also to report an uncommon case of COVID-19 infection with consecutive negative gold standard tests. Methodology: The authors used CARE guidelines for case report writing. Introduction: This case reports a COVID-19 infection case in an unvaccinated adult man, with multiple serial negative reverse transcription polymerase chain reaction (RT-PCR) test results, presenting with single cervical lymphadenopathy. Although the association between COVID-19 and lymphadenopathy is well established, there are no cases with this presentation, and consistently negative RT-PCR tests have been reported. Methodologies: The authors used CARE guidelines for case report writing. Case presentation: This case reports a 28-year-old Caucasian man with no previous history of COVID-19 infection or vaccination and no relevant clinical history besides anabolic steroid use undergoing weaning with tamoxifendue to participation in a bodybuilding competition. He visits his primary care physician because of a large (4 cm) cervical lump, present for 3 days prior to the consultation. There was a positive family history for COVID-19 infection 3 weeks prior to the visit, during which the patient cohabited with the infected family members. The patient never had any previous clinical manifestation of COVID-19 infection and, despite multiple consecutive RT-PCR testing, never tested positive. The patient was treated with an NSAID and a broad-spectrum antibiotic, with little to no effect. Imagiological testing was performed via a cervical ultrasound, followed by a needle biopsy for histologic analysis. Serologic testing for COVID-19 immunity was conducted, revealing a positive Anti-SARS-CoV-2 IgG (Spike S1) antibody, suggesting the previous infection, given the unvaccinated status of our patient Conclusion: In patients with a positive epidemiologic context and cervical lymphadenopathy, physicians should still consider COVID-19 infection as a differential diagnosis, despite negative PCR testing. This case also raises a potential link between anabolic steroid use and atypical COVID-19 onset, never before reported in scientific literature.Keywords: COVID-19, cervical lymphadenopathy, anabolic steroids, primary care
Procedia PDF Downloads 1161847 Earnings Management and Tone Management: Evidence from the UK
Authors: Salah Kayed Kayed, Jessica Hong Yang
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This study investigates, whether earnings management in the audited financial statements is associated with tone management in the narrative sections of the annual report in the UK. Earnings management and narrative disclosure are communication strategies used from managers to communicate with investors or other users. Because earnings management and narrative disclosure stem from managers, they can exploit this by doing manipulation in their earnings, and simultaneously disclosing qualitative text (narrative information) in their reports as a tone of words, which will affect users’ perception, and hence users will be misinformed. The association between earnings and tone management can be explained by the self-serving, through cognitive reference points, theory. The sample period lasts from 2010 to 2015, and the sample comprises all non-financial firms that consider under FTSE 350 in any year during the sample period. A list of words from previous research is used to measure the tone in the narrative sections of the annual report. Because this study focuses on the managerial strategic choice and the subjective issues that come from management, it uses the abnormal tone to capture the managerial discretion on tone, and a number of different discretionary accruals proxies to measure earnings management, where accruals management is considered as a manipulation tool from managers to change the users' perception. This research is motivated to fulfil the literature gap by examining the association between earnings and tone management. Moreover, if firms that apply earnings management use tone management to mislead investors, it is beneficial for investors, policy makers, standard setters, or other users to know whether there is an association between earnings management and tone management. Clearly, we believe that this study is fundamental in the accounting context, where it evaluates the communication strategies that are used in firms' financial reports. Consistent with prior research, it is expected that tone management is positively associated with earnings management. This means that firms that use earnings management have incentives to manipulate in their narrative disclosure through tone of words, to reflect a good perception for users, which will conceal the earnings management techniques used in their reporting.Keywords: earnings management, FTSE 350, narrative disclosure, tone management
Procedia PDF Downloads 2771846 Improved Regression Relations Between Different Magnitude Types and the Moment Magnitude in the Western Balkan Earthquake Catalogue
Authors: Anila Xhahysa, Migena Ceyhan, Neki Kuka, Klajdi Qoshi, Damiano Koxhaj
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The seismic event catalog has been updated in the framework of a bilateral project supported by the Central European Investment Fund and with the extensive support of Global Earthquake Model Foundation to update Albania's national seismic hazard model. The earthquake catalogue prepared within this project covers the Western Balkan area limited by 38.0° - 48°N, 12.5° - 24.5°E and includes 41,806 earthquakes that occurred in the region between 510 BC and 2022. Since the moment magnitude characterizes the earthquake size accurately and the selected ground motion prediction equations for the seismic hazard assessment employ this scale, it was chosen as the uniform magnitude scale for the catalogue. Therefore, proxy values of moment magnitude had to be obtained by using new magnitude conversion equations between the local and other magnitude types to this unified scale. The Global Centroid Moment Tensor Catalogue was considered the most authoritative for moderate to large earthquakes for moment magnitude reports; hence it was used as a reference for calibrating other sources. The best fit was observed when compared to some regional agencies, whereas, with reports of moment magnitudes from Italy, Greece and Turkey, differences were observed in all magnitude ranges. For teleseismic magnitudes, to account for the non-linearity of the relationships, we used the exponential model for the derivation of the regression equations. The obtained regressions for the surface wave magnitude and short-period body-wave magnitude show considerable differences with Global Earthquake Model regression curves, especially for low magnitude ranges. Moreover, a conversion relation was obtained between the local magnitude of Albania and the corresponding moment magnitude as reported by the global and regional agencies. As errors were present in both variables, the Deming regression was used.Keywords: regression, seismic catalogue, local magnitude, tele-seismic magnitude, moment magnitude
Procedia PDF Downloads 691845 Disclosure Extension of Oil and Gas Reserve Quantum
Authors: Ali Alsawayeh, Ibrahim Eldanfour
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This paper examines the extent of disclosure of oil and gas reserve quantum in annual reports of international oil and gas exploration and production companies, particularly companies in untested international markets, such as Canada, the UK and the US, and seeks to determine the underlying factors that affect the level of disclosure on oil reserve quantum. The study is concerned with the usefulness of disclosure of oil and gas reserves quantum to investors and other users. Given the primacy of the annual report (10-k) as a source of supplemental reserves data about the company and as the channel through which companies disseminate information about their performance, the annual reports for one year (2009) were the central focus of the study. This comparative study seeks to establish whether differences exist between the sample companies, based on new disclosure requirements by the Securities and Exchange Commission (SEC) in respect of reserves classification and definition. The extent of disclosure of reserve is provided and compared among the selected companies. Statistical analysis is performed to determine whether any differences exist in the extent of disclosure of reserve under the determinant variables. This study shows that some factors would affect the extent of disclosure of reserve quantum in the above-mentioned countries, namely: company’s size, leverage and quality of auditor. Companies that provide reserves quantum in detail appear to display higher size. The findings also show that the level of leverage has affected companies’ reserves quantum disclosure. Indeed, companies that provide detailed reserves quantum disclosure tend to employ a ‘high-quality auditor’. In addition, the study found significant independent variable such as Profit Sharing Contracts (PSC). This factor could explain variations in the level of disclosure of oil reserve quantum between the contractor and host governments. The implementation of SEC oil and gas reporting requirements do not enhance companies’ valuation because the new rules are based only on past and present reserves information (proven reserves); hence, future valuation of oil and gas companies is missing for the market.Keywords: comparison, company characteristics, disclosure, reserve quantum, regulation
Procedia PDF Downloads 405