Search results for: accounting history
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3224

Search results for: accounting history

2924 Psychosocial Development: The Study of Adaptation and Development and Post-Retirement Satisfaction in Ageing Australians

Authors: Sahar El-Achkar, Mizan Ahmad

Abstract:

Poor adaptation of developmental milestones over the lifespan can significantly impact emotional experiences and Satisfaction with Life (SWL) post-retirement. Thus, it is important to understand how adaptive behaviour over the life course can predict emotional experiences. Broadly emotional experiences are either Positive Affect (PA) or Negative Affect (NA). This study sought to explore the impact of successful adaptation of developmental milestones throughout one’s life on emotional experiences and satisfaction with life following retirement. A cross-sectional self-report survey was completed by 132 Australian retirees between the ages 55 and 70 years. Three hierarchical regression models were fitted, controlling for age and gender, to predict PA, NA, and SWL. The full model predicting PA was statistically significant overall, F (8, 121) = 17.97, p < .001, account for 57% of the variability in PA. Industry/Inferiority were significantly predictive of PA. The full model predicting NA was statistically significant overall, F (8, 121) = 12.00, p < .001, accounting for 51% of the variability in NA. Age and Trust/Mistrust were significantly predictive of NA. The full model predicting NA was statistically significant overall, F (8, 121) = 12.00, p < .001, accounting for 51% of the variability in NA. Age and Trust/Mistrust were significantly predictive of NA. The full model predicting SWL, F (8, 121) = 11.05, p < .001, accounting for 45% of the variability in SWL. Trust/Mistrust and Ego Integrity/Despair were significantly predictive of SWL. A sense of industry post-retirement is important in generating PA. These results highlight that individuals presenting with adaptation and identity issues are likely to present with adjustment challenges and unpleasant emotional experiences post-retirement. This supports the importance of identifying and understanding the benefits of successful adaptation and development throughout the lifespan and its significance for the self-concept. Most importantly, the quality of lives of many may be improved, and the future risk of continued poor emotional experiences and SWL post-retirement may be mitigated. Specifically, the clinical implications of these findings are that they support the promotion of successful adaption over the life course and healthy ageing.

Keywords: adaptation, development, negative affect, positive affect, retirement, satisfaction with life

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2923 Application of Costing System in the Small and Medium Sized Enterprises (SME) in Turkey

Authors: Hamide Özyürek, Metin Yılmaz

Abstract:

Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decreases the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS package program.

Keywords: modern costing systems, managerial accounting, cost accounting, costing

Procedia PDF Downloads 563
2922 Dynamic Analysis of Submerged Floating Tunnel Subjected to Hydrodynamic and Seismic Loadings

Authors: Naik Muhammad, Zahid Ullah, Dong-Ho Choi

Abstract:

Submerged floating tunnel (SFT) is a new solution for the transportation infrastructure through sea straits, fjords, and inland waters, and can be a good alternative to long span suspension bridges. SFT is a massive cylindrical structure that floats at a certain depth below the water surface and subjected to extreme environmental conditions. The identification of dominant structural response of SFT becomes more important due to intended environmental conditions for the design of SFT. The time domain dynamic problem of SFT moored by vertical and inclined mooring cables/anchors is formulated. The dynamic time history analysis of SFT subjected to hydrodynamic and seismic excitations is performed. The SFT is modeled by finite element 3D beam, and the mooring cables are modeled by truss elements. Based on the dynamic time history analysis the displacements and internal forces of SFT were calculated. The response of SFT is presented for hydrodynamic and seismic excitations. The transverse internal forces of SFT were the maximum compared to vertical direction, for both hydrodynamic and seismic cases; this indicates that the cable system provides very small stiffness in transverse direction as compared to vertical direction of SFT.

Keywords: submerged floating tunnel, hydrodynamic analysis, time history analysis, seismic response

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2921 Representation of History in Cinema: Comparative Analysis of Turkish Films Based on the Conquest of Istanbul

Authors: Dilara Balcı Gulpinar

Abstract:

History, which can be defined as the narrative of the past, is a process of reproduction that takes place in current time. Scientificness of historiography is controversial for reasons such as the fact that the historian makes choices and comments; even the reason for choosing the subject distracts him/her from objectivity. Historians may take advantage of the current values, cannot be able to afford to contradict society and/or face pressures of dominant groups. In addition, due to the lack of documentation, interpretation, and fiction are used to integrate historical events that seem disconnected. In this respect, there are views that relate history to narrative arts rather than positive sciences. Popular historical films, which are visual historical representations, appeal to wider audiences by taking advantage of visuality, dramatic fictional narrative, various effects, music, stars, and other populist elements. Historical film, which does not claim to be scientific and even has the freedom to distort historical reality, can be perceived as reality itself and becomes an indispensable resource for individual and social memory. The ideological discourse of popular films is not only impressive and manipulative but also changeable. Socio-cultural and political changes can transform the representation of history in films extremely sharply and rapidly. In accordance with the above-mentioned hypothesis, this study is aimed at examining Turkish historical films about the conquest of Istanbul, using methods of historical and social analysis. İstanbul’un Fethi (Conquest of Istanbul, Aydin Arakon, 1953), Kuşatma Altında Aşk (Love Under Siege, Ersin Pertan, 1997) and Fetih 1453 (Conquest 1453, Faruk Aksoy, 2012) are the only three films in Turkish cinema that revolve around the said conquest, therefore constituting the sample of this study. It has been determined that real and fictional events, as well as characters, both focused and ignored, differ from one another in each film. Such significant differences in the dramatic and cinematographic structure of these three films shot respectively in the 50s, 90s, and 2010s show that the representation of history in popular cinema has altered throughout the years, losing its aspect of objectivity.

Keywords: cinema, conquest of Istanbul, historical film, representation

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2920 The Planner's Pentangle: A Proposal for a 21st-Century Model of Planning for Sustainable Development

Authors: Sonia Hirt

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The Planner's Triangle, an oft-cited model that visually defined planning as the search for sustainability to balance the three basic priorities of equity, economy, and environment, has influenced planning theory and practice for a quarter of a century. In this essay, we argue that the triangle requires updating and expansion. Even if planners keep sustainability as their key core aspiration at the center of their imaginary geometry, the triangle's vertices have to be rethought. Planners should move on to a 21st-century concept. We propose a Planner's Pentangle with five basic priorities as vertices of a new conceptual polygon. These five priorities are Wellbeing, Equity, Economy, Environment, and Esthetics (WE⁴). The WE⁴ concept more accurately and fully represents planning’s history. This is especially true in the United States, where public art and public health played pivotal roles in the establishment of the profession in the late 19th and early 20th centuries. It also more accurately represents planning’s future. Both health/wellness and aesthetic concerns are becoming increasingly important in the 21st century. The pentangle can become an effective tool for understanding and visualizing planning's history and present. Planning has a long history of representing urban presents and future as conceptual models in visual form. Such models can play an important role in understanding and shaping practice. For over two decades, one such model, the Planner's Triangle, stood apart as the expression of planning's pursuit for sustainability. But if the model is outdated and insufficiently robust, it can diminish our understanding of planning practice, as well as the appreciation of the profession among non-planners. Thus, we argue for a new conceptual model of what planners do.

Keywords: sustainable development, planning for sustainable development, planner's triangle, planner's pentangle, planning and health, planning and art, planning history

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2919 Oral Contraceptic Pill Associated Hypertension on the Sex Productive Women in the Andalas Public Health Center, Padang, Indonesia

Authors: Armenia Nazar, Sally M. J. Anggelya, Rose Dinda

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Hypertension prevalence in Indonesian has increased from time to time since 2013, especially in women. This cross-sectional analysis study was made to observe the incidence of hypertension on the reproductive women (20-49 years old) with several risk factors who use contraceptive pills. Data was collected from June - October 2016 in the Andalas Public Health Center, East Padang District, Indonesia. An amount of 167 respondents who were taken using consecutive sampling technique were participate in this study. Data of social demography, contraceptive used, duration of use, hypertension risk factors (age, family history, central obesity, body mass index, physical activity, and stress) were collected and analyzed statistically using Chi-Square analysis. Significant was taken at p < 0.05. Results showed that the woman with contraceptive pill was tent to get hypertension (OR = 3,90 and p < 0,001). In addition, woman with a family history OR of 6,77 (p = 0,09), mild physical activity OR of 3,67 (p = 0,33), moderate physical activity OR of 3,33 (p = 0,16), and stressed OR of 5.11 (p = 0.18). These indicated that the contraceptive pill user is 3.9 times more risk to develop hypertension than non-users, especially one with a family history of hypertension. Other risk factors were not associated with hypertension risk in these sex productive women.

Keywords: hypertension, oral contraceptive, sex productive woman, risk factors

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2918 Evaluation of High Damping Rubber Considering Initial History through Dynamic Loading Test and Program Analysis

Authors: Kyeong Hoon Park, Taiji Mazuda

Abstract:

High damping rubber (HDR) bearings are dissipating devices mainly used in seismic isolation systems and have a great damping performance. Although many studies have been conducted on the dynamic model of HDR bearings, few models can reflect phenomena such as dependency of experienced shear strain on initial history. In order to develop a model that can represent the dependency of experienced shear strain of HDR by Mullins effect, dynamic loading test was conducted using HDR specimen. The reaction of HDR was measured by applying a horizontal vibration using a hybrid actuator under a constant vertical load. Dynamic program analysis was also performed after dynamic loading test. The dynamic model applied in program analysis is a bilinear type double-target model. This model is modified from typical bilinear model. This model can express the nonlinear characteristics related to the initial history of HDR bearings. Based on the dynamic loading test and program analysis results, equivalent stiffness and equivalent damping ratio were calculated to evaluate the mechanical properties of HDR and the feasibility of the bilinear type double-target model was examined.

Keywords: base-isolation, bilinear model, high damping rubber, loading test

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2917 Consequences to Financial Reporting by Implementing Sri Lanka Financial Reporting Standard 13 on Measuring the Fair Value of Financial Instruments: Evidence from Three Sri Lankan Organizations

Authors: Nayoma Ranawaka

Abstract:

The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

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2916 Speeding up Nonlinear Time History Analysis of Base-Isolated Structures Using a Nonlinear Exponential Model

Authors: Nicolò Vaiana, Giorgio Serino

Abstract:

The nonlinear time history analysis of seismically base-isolated structures can require a significant computational effort when the behavior of each seismic isolator is predicted by adopting the widely used differential equation Bouc-Wen model. In this paper, a nonlinear exponential model, able to simulate the response of seismic isolation bearings within a relatively large displacements range, is described and adopted in order to reduce the numerical computations and speed up the nonlinear dynamic analysis. Compared to the Bouc-Wen model, the proposed one does not require the numerical solution of a nonlinear differential equation for each time step of the analysis. The seismic response of a 3d base-isolated structure with a lead rubber bearing system subjected to harmonic earthquake excitation is simulated by modeling each isolator using the proposed analytical model. The comparison of the numerical results and computational time with those obtained by modeling the lead rubber bearings using the Bouc-Wen model demonstrates the good accuracy of the proposed model and its capability to reduce significantly the computational effort of the analysis.

Keywords: base isolation, computational efficiency, nonlinear exponential model, nonlinear time history analysis

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2915 Perception and Control in the Age of Surrealism: A Critical History and a Survey of Pita Amor’s Poetic Ontology

Authors: Oliver Arana

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Within the common vein of social understanding, surrealism is often understood to rely on disconcerting images and fragmented collage, both in its visual representation and literary manifestations. By tracing the history and literature of surrealism, the author makes the argument that there were certain factions within Latin America that employed characteristics of surrealism in order to reach some sense of understanding, and not to further complicate or disorient -an aim that most closely aligns to Freudian psychoanalysis. Psychoanalysis should, however, be a comparable practice only to understand how Latin American surrealism had more of a concrete goal than its European counterpart. The primary subject of the paper is the Mexican poet, Pita Amor, who has retroactively been associated with the movement; and therefore, it should be duly noted that the adjective, surrealism, only applies to her as something that describes traits within the literary lexicon.

Keywords: Latin America, Pita Amor, poetry, surrealism

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2914 Analyzing Brand Related Information Disclosure and Brand Value: Further Empirical Evidence

Authors: Yves Alain Ach, Sandra Rmadi Said

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An extensive review of literature in relation to brands has shown that little research has focused on the nature and determinants of the information disclosed by companies with respect to the brands they own and use. The objective of this paper is to address this issue. More specifically, the aim is to characterize the nature of the information disclosed by companies in terms of estimating the value of brands and to identify the determinants of that information according to the company’s characteristics most frequently tested by previous studies on the disclosure of information on intangible capital, by studying the practices of a sample of 37 French companies. Our findings suggest that companies prefer to communicate accounting, economic and strategic information in relation to their brands instead of providing financial information. The analysis of the determinants of the information disclosed on brands leads to the conclusion that the groups which operate internationally and have chosen a category 1 auditing firm to communicate more information to investors in their annual report. Our study points out that the sector is not an explanatory variable for voluntary brand disclosure, unlike previous studies on intangible capital. Our study is distinguished by the study of an element that has been little studied in the financial literature, namely the determinants of brand-related information. With regard to the effect of size on brand-related information disclosure, our research does not confirm this link. Many authors point out that large companies tend to publish more voluntary information in order to respond to stakeholder pressure. Our study also establishes that the relationship between brand information supply and performance is insignificant. This relationship is already controversial by previous research, and it shows that higher profitability motivates managers to provide more information, as this strengthens investor confidence and may increase managers' compensation. Our main contribution focuses on the nature of the inherent characteristics of the companies that disclose the most information about brands. Our results show the absence of a link between size and industry on the one hand and the supply of brand information on the other, contrary to previous research. Our analysis highlights three types of information disclosed about brands: accounting, economics and strategy. We, therefore, question the reasons that may lead companies to voluntarily communicate mainly accounting, economic and strategic information in relation to our study from one year to the next and not to communicate detailed information that would allow them to reconstitute the financial value of their brands. Our results can be useful for companies and investors. Our results highlight, to our surprise, the lack of financial information that would allow investors to understand a better valuation of brands. We believe that additional information is needed to improve the quality of accounting and financial information related to brands. The additional information provided in the special report that we recommend could be called a "report on intangible assets”.

Keywords: brand related information, brand value, information disclosure, determinants

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2913 Blood Thicker Than Water: A Case Report on Familial Ovarian Cancer

Authors: Joanna Marie A. Paulino-Morente, Vaneza Valentina L. Penolio, Grace Sabado

Abstract:

Ovarian cancer is extremely hard to diagnose in its early stages, and those afflicted at the time of diagnosis are typically asymptomatic and in the late stages of the disease, with metastasis to other organs. Ovarian cancers often occur sporadically, with only 5% associated with hereditary mutations. Mutations in the BRCA1 and BRCA2 tumor suppressor genes have been found to be responsible for the majority of hereditary ovarian cancers. One type of ovarian tumor is Malignant Mixed Mullerian Tumor (MMMT), which is a very rare and aggressive type, accounting for only 1% of all ovarian cancers. Reported is a case of a 43-year-old G3P3 (3003), who came into our institution due to a 2-month history of difficulty of breathing. Family history reveals that her eldest and younger sisters both died of ovarian malignancy, with her younger sister having a histopathology report of endometrioid ovarian carcinoma, left ovary stage IIIb. She still has 2 asymptomatic sisters. Physical examination pointed to pleural effusion of right lung, and presence of bilateral ovarian new growth, which had a Sassone score of 13. Admitting Diagnosis was G3P3 (3003), Ovarian New Growth, bilateral, Malignant; Pleural effusion secondary to malignancy. BRCA was requested to establish a hereditary mutation; however, the patient had no funds. Once the patient was stabilized, TAHBSO with surgical staging was performed. Intraoperatively, the pelvic cavity was occupied by firm, irregularly shaped ovaries, with a colorectal metastasis. Microscopic sections from both ovaries and the colorectal metastasis had pleomorphic tumor cells lined by cuboidal to columnar epithelium exhibiting glandular complexity, displaying nuclear atypia and increased nuclear-cytoplasmic ratio, which are infiltrating the stroma, consistent with the features of Malignant Mixed Mullerian Tumor, since MMMT is composed histologically of malignant epithelial and sarcomatous elements. In conclusion, discussed is the clinic-pathological feature of a patient with primary ovarian Malignant Mixed Mullerian Tumor, a rare malignancy comprising only 1% of all ovarian neoplasms. Also, by understanding the hereditary ovarian cancer syndromes and its relation to this patient, it cannot be overemphasized that a comprehensive family history is really fundamental for early diagnosis. The familial association of the disease, given that the patient has two sisters who were diagnosed with an advanced stage of ovarian cancer and succumbed to the disease at a much earlier age than what is reported in the general population, points to a possible hereditary syndrome which occurs in only 5% of ovarian neoplasms. In a low-resource setting, being in a third world country, the following will be recommended for monitoring and/or screening women who are at high risk for developing ovarian cancer, such as the remaining sisters of the patient: 1) Physical examination focusing on the breast, abdomen, and rectal area every 6 months. 2) Transvaginal sonography every 6 months. 3) Mammography annually. 4) CA125 for postmenopausal women. 5) Genetic testing for BRCA1 and BRCA2 will be reserved for those who are financially capable.

Keywords: BRCA, hereditary breast-ovarian cancer syndrome, malignant mixed mullerian tumor, ovarian cancer

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2912 The 10-year Risk of Major Osteoporotic and Hip Fractures Among Indonesian People Living with HIV

Authors: Iqbal Pramukti, Mamat Lukman, Hasniatisari Harun, Kusman Ibrahim

Abstract:

Introduction: People living with HIV had a higher risk of osteoporotic fracture than the general population. The purpose of this study was to predict the 10-year risk of fracture among people living with HIV (PLWH) using FRAX™ and to identify characteristics related to the fracture risk. Methodology: This study consisted of 75 subjects. The ten-year probability of major osteoporotic fractures (MOF) and hip fractures was assessed using the FRAX™ algorithm. A cross-tabulation was used to identify the participant’s characteristics related to fracture risk. Results: The overall mean 10-year probability of fracture was 2.4% (1.7) for MOF and 0.4% (0.3) for hip fractures. For MOF score, participants with parents’ hip fracture history, smoking behavior and glucocorticoid use showed a higher MOF score than those who were not (3.1 vs. 2.5; 4.6 vs 2.5; and 3.4 vs 2.5, respectively). For HF score, participants with parents’ hip fracture history, smoking behavior and glucocorticoid use also showed a higher HF score than those who were not (0.5 vs. 0.3; 0.8 vs. 0.3; and 0.5 vs. 0.3, respectively). Conclusions: The 10-year risk of fracture was higher among PLWH with several factors, including the parent’s hip. Fracture history, smoking behavior and glucocorticoid used. Further analysis on determining factors using multivariate regression analysis with a larger sample size is required to confirm the factors associated with the high fracture risk.

Keywords: HIV, PLWH, osteoporotic fractures, hip fractures, 10-year risk of fracture, FRAX

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2911 Comparison of Allowable Stress Method and Time History Response Analysis for Seismic Design of Buildings

Authors: Sayuri Inoue, Naohiro Nakamura, Tsubasa Hamada

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The seismic design method of buildings is classified into two types: static design and dynamic design. The static design is a design method that exerts static force as seismic force and is a relatively simple design method created based on the experience of seismic motion in the past 100 years. At present, static design is used for most of the Japanese buildings. Dynamic design mainly refers to the time history response analysis. It is a comparatively difficult design method that input the earthquake motion assumed in the building model and examine the response. Currently, it is only used for skyscrapers and specific buildings. In the present design standard in Japan, it is good to use either the design method of the static design and the dynamic design in the medium and high-rise buildings. However, when actually designing middle and high-rise buildings by two kinds of design methods, the relatively simple static design method satisfies the criteria, but in the case of a little difficult dynamic design method, the criterion isn't often satisfied. This is because the dynamic design method was built with the intention of designing super high-rise buildings. In short, higher safety is required as compared with general buildings, and criteria become stricter. The authors consider applying the dynamic design method to general buildings designed by the static design method so far. The reason is that application of the dynamic design method is reasonable for buildings that are out of the conventional standard structural form such as emphasizing design. For the purpose, it is important to compare the design results when the criteria of both design methods are arranged side by side. In this study, we performed time history response analysis to medium-rise buildings that were actually designed with allowable stress method. Quantitative comparison between static design and dynamic design was conducted, and characteristics of both design methods were examined.

Keywords: buildings, seismic design, allowable stress design, time history response analysis, Japanese seismic code

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2910 The International Monetary Fund’s Treatment Towards Argentina and Brazil During Financial Negotiations for Their First Adjustment Programs, 1958-64

Authors: Fernanda Conforto de Oliveira

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The International Monetary Fund (IMF) has a central role in global financial governance as the world’s leading crisis lender. Its practice of conditional lending – conditioning loans on the implementation of economic policy adjustments – is the primary lever by which the institution interacts with and influences the policy choices of member countries and has been a key topic of interest to scholars and public opinion. However, empirical evidence about the economic and (geo)political determinants of IMF lending behavior remains inconclusive, and no model that explains IMF policies has been identified. This research moves beyond panel analysis to focus on financial negotiations for the first IMF programs in Argentina and Brazil in the early post-war period. It seeks to understand why negotiations achieved distinct objectives: Argentinean officials cooperated and complied with IMF policies, whereas their Brazilian counterparts hesitated. Using qualitative and automated text analysis, this paper analyses the hypothesis about whether a differential IMF treatment could help to explain these distinct outcomes. This paper contributes to historical studies on IMF-Latin America relations and the broader literature in international policy economy about IMF policies.

Keywords: international monetary fund, international history, financial history, Latin American economic history, natural language processing, sentiment analysis

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2909 The First Trocar Placement After Multiple Open Abdominal Surgeries in Children: A Preliminary Report

Authors: Öykü Barutçu, Mehmet Özgür Kuzdan

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Aim: Laparoscopy is very risky in patients undergoing, multiple open abdominal surgeries. The aim of this study, to define a safe method for the first trocar placement in children with a history of multiple open abdominal surgeries. Methods: Children who underwent laparoscopic surgery between March 2019 and April 2020 with a history of three or more open abdominal surgeries were included in the retrospective study. Patient information was obtained from the hospital automation system. Ultrasonography was used to determine the location of adhesions preoperatively. The first trocar was placed according to ultrasonography findings, using the Hasson technique to create an air pocket with finger dissection. The patient's preoperative, perioperative, and postoperative findings are reported. Results: A total of 10 patients were included in the study. The median number of operations before laparoscopy was three. The most common site for the first trocar entry was Palmer's point (40%). No mortality or morbidity was observed amongst any patients. The average number of adhesions detected by USG and observed on laparoscopy were significantly positively correlated. Conclusion: In children with a history of multiple abdominal surgeries, abdominal wall ultrasonography for visualization of adhesions and finger dissection for the formation of an air pocket appears to be a safe method for the first trocar insertion.

Keywords: abdominal wall, child, laparoscopy, ultrasonography

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2908 Mitigation Measures for the Acid Mine Drainage Emanating from the Sabie Goldfield: Case Study of the Nestor Mine

Authors: Rudzani Lusunzi, Frans Waanders, Elvis Fosso-Kankeu, Robert Khashane Netshitungulwana

Abstract:

The Sabie Goldfield has a history of gold mining dating back more than a century. Acid mine drainage (AMD) from the Nestor mine tailings storage facility (MTSF) poses a serious threat to the nearby ecosystem, specifically the Sabie River system. This study aims at developing mitigation measures for the AMD emanating from the Nestor MTSF using materials from the Glynns Lydenburg MTSF. The Nestor MTSF (NM) and the Glynns Lydenburg MTSF (GM) each provided about 20 kg of bulk composite samples. Using samples from the Nestor MTSF and the Glynns Lydenburg MTSF, two mixtures were created. MIX-A is a mixture that contains 25% weight percent (GM) and 75% weight percent (NM). MIX-B is the name given to the second mixture, which contains 50% AN and 50% AG. The same static test, i.e., acid–base accounting (ABA), net acid generation (NAG), and acid buffering characteristics curve (ABCC) was used to estimate the acid-generating probabilities of samples NM and GM for MIX-A and MIX-B. Furthermore, the mineralogy of the Nestor MTSF samples consists of the primary acid-producing mineral pyrite as well as the secondary minerals ferricopiapite and jarosite, which are common in acidic conditions. The Glynns Lydenburg MTSF samples, on the other hand, contain primary acid-neutralizing minerals calcite and dolomite. Based on the assessment conducted, materials from the Glynns Lydenburg are capable of neutralizing AMD from Nestor MTSF. Therefore, the alkaline tailings materials from the Glynns Lydenburg MTSF can be used to rehabilitate the acidic Nestor MTSF.

Keywords: Nestor Mine, acid mine drainage, mitigation, Sabie River system

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2907 Urban Analysis of the Old City of Oran and Its Building after an Earthquake

Authors: A. Zatir, A. Mokhtari, A. Foufa, S. Zatir

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The city of Oran, like any other region of northern Algeria, is subject to frequent seismic activity, the study presented in this work will be based on an analysis of urban and architectural context of the city of Oran before the date of the earthquake of 1790, and then try to deduce the differences between the old city before and after the earthquake. The analysis developed as a specific objective to tap into the seismic history of the city of Oran parallel to its urban history. The example of the citadel of Oran indicates that constructions presenting the site of the old citadel, may present elements of resistance for face to seismic effects. Removed in city observations of these structures, showed the ingenuity of the techniques used by the ancient builders, including the good performance of domes and arches in resistance to seismic forces.

Keywords: earthquake, citadel, performance, traditional techniques, constructions

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2906 Cardiopulmonary Disease in Bipolar Disorder Patient with History of SJS: Evidence Based Case Report

Authors: Zuhrotun Ulya, Muchammad Syamsulhadi, Debree Septiawan

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Patients with bipolar disorder are three times more likely to suffer cardiovascular disorders than the general population, which will influence their level of morbidity and rate of mortality. Bipolar disorder also affects the pulmonary system. The choice of long term-monotherapy and other combinative therapies have clinical impacts on patients. This study investigates the case of a woman who has been suffering from bipolar disorder for 16 years, and who has a history of Steven Johnson Syndrome. At present she is suffering also from cardiovascular and pulmonary disorder. An analysis of the results of this study suggests that there is a relationship between cardiovascular disorder, drug therapies, Steven Johnson Syndrome and mood stabilizer obtained from the PubMed, Cochrane, Medline, and ProQuest (publications between 2005 and 2015). Combination therapy with mood stabilizer is recommended for patients who do not have side effect histories from these drugs. The replacement drugs and combinations may be applied, especially for those with bipolar disorders, and the combination between atypical antipsychotic groups and mood stabilizers is often made. Clinicians, however, should be careful with the patients’ physical and metabolic changes, especially those who have experienced long-term therapy and who showed a history of Steven Johnson Syndrome (for which clinicians probably prescribed one type of medicine).

Keywords: cardiopulmonary disease, bipolar disorder, SJS, therapy

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2905 An Assesment of Unconventional Hydrocarbon Potential of the Silurian Dadaş Shales in Diyarbakır Basin, Türkiye

Authors: Ceren Sevimli, Sedat İnan

Abstract:

The Silurian Dadaş Formation within the Diyarbakir Basin in SE Türkiye, like other Silurian shales in North Africa and Middle East, represents a significant prospect for conventional and unconventional hydrocarbon exploration. The Diyarbakır Basin remains relatively underexplored, presenting untapped potential that warrants further investigation. This study focuses on the thermal maturity and hydrocarbon generation histories of the Silurian Dadaş shales, utilizing basin modeling approach. The Dadaş shales are organic-rich and contain mainly Type II kerogen, especially the basal layer contains up to 10 wt. %TOC and thus it is named as “hot shale”. The research integrates geological, geochemical, and basin modeling data to elucidate the unconventional hydrocarbon potential of this formation, which is crucial given the global demand for energy and the need for new resources. The data obtained from previous studies were used to calibrate basin model that has been established by using PetroMod software (Schlumberger). The calibrated model results suggest that Dadaş shales are in oil generation window and that the major episode for thermal maturation and hydrocarbon generation took place prior rot Alpine orogeny (uplift and erosion) The modeling results elucidate the burial history, maturity history, and hydrocarbon production history of the Silurian-aged Dadaş shales, as well as its hydrocarbon content in the area.

Keywords: dadaş formation, diyarbakır basin, silurian hot shale, unconventional hydrocarbon

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2904 The Antecedent Variables of Government Financial Accounting System (SAKD) Implementation and Its Consequences: Empirical Study on the Device of Regional Coordinating Agency for Development of Cross County, City Region III Central Java Province, Indo

Authors: Dona Primasari

Abstract:

This study examines the antecedent variables of Government Financial Acccounting System (SAKD) implementation and its consequence. The antecedent variables are: decentralization of decision making, adaptation, and the manager support. The consequences are satisfaction and performance officer. This research represents the empirical test which used convenience sampling technics in data collection. The data were collected from 167 officers of local government in the Regional Coordinating Agency for Development of Cross County/City Region III Central Java Province. Data analysis used Structural Equation Model (SEM) with the AMOS 18.0 program. The result of hypothesis examination indicates that six raised hypothesis are accepted and two hypothesis are rejected.

Keywords: decentralization of decision making, adaptation officer, manager support, implementation of Government Accounting Financial System (SAKD), satisfaction and performance officer

Procedia PDF Downloads 386
2903 Regeneration of Geological Models Using Support Vector Machine Assisted by Principal Component Analysis

Authors: H. Jung, N. Kim, B. Kang, J. Choe

Abstract:

History matching is a crucial procedure for predicting reservoir performances and making future decisions. However, it is difficult due to uncertainties of initial reservoir models. Therefore, it is important to have reliable initial models for successful history matching of highly heterogeneous reservoirs such as channel reservoirs. In this paper, we proposed a novel scheme for regenerating geological models using support vector machine (SVM) and principal component analysis (PCA). First, we perform PCA for figuring out main geological characteristics of models. Through the procedure, permeability values of each model are transformed to new parameters by principal components, which have eigenvalues of large magnitude. Secondly, the parameters are projected into two-dimensional plane by multi-dimensional scaling (MDS) based on Euclidean distances. Finally, we train an SVM classifier using 20% models which show the most similar or dissimilar well oil production rates (WOPR) with the true values (10% for each). Then, the other 80% models are classified by trained SVM. We select models on side of low WOPR errors. One hundred channel reservoir models are initially generated by single normal equation simulation. By repeating the classification process, we can select models which have similar geological trend with the true reservoir model. The average field of the selected models is utilized as a probability map for regeneration. Newly generated models can preserve correct channel features and exclude wrong geological properties maintaining suitable uncertainty ranges. History matching with the initial models cannot provide trustworthy results. It fails to find out correct geological features of the true model. However, history matching with the regenerated ensemble offers reliable characterization results by figuring out proper channel trend. Furthermore, it gives dependable prediction of future performances with reduced uncertainties. We propose a novel classification scheme which integrates PCA, MDS, and SVM for regenerating reservoir models. The scheme can easily sort out reliable models which have similar channel trend with the reference in lowered dimension space.

Keywords: history matching, principal component analysis, reservoir modelling, support vector machine

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2902 Luminescence and Local Environment: Identification of Thermal History

Authors: Veronique Jubera, Guillaume Salek, Manuel Gaudon, Alain Garcia, Alain Demourgues

Abstract:

Luminescence of transition metal and rare earth elements cover ultraviolet to far infrared wavelengths. Applications of phosphors are numerous. One can cite lighting, sensing, laser, energy, medical or military applications. But regarding each domain, specific criteria are required and they can be achieved with a strong control of the chemical composition. Emission of doped materials can be tailored with modifications of the local environment of the cations. For instance, the increase of the crystal field effect shifts the divalent manganese radiative transitions from the green to the red color. External factor as heat-treatment can induce changes of the doping element location or modify the unit cell crystalline symmetry. By controlling carefully the synthesis route, it is possible to initiate emission shift and to establish the thermal history of a compound. We propose to demonstrate through the luminescence of divalent manganese and trivalent rare earth doped oxide, that it is possible to follow the thermal history of a material. After optimization of the synthesis route, structural and optical properties are discussed. Finally, thermal calibration graphs are successfully established on these doped compounds. This makes these materials promising probe for thermal sensing.

Keywords: emission, thermal sensing, transition metal, rare eath element

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2901 Concentrations and History of Heavy Metals in Sediment Cores: Geochemistry and Geochronology Using 210Pb

Authors: F. Fernandes, C. Poleto

Abstract:

This paper aims at assessing the concentrations of heavy metals and the isotopic composition of lead 210Pb in different fractions of sediment produced in the watershed that makes up the Mãe d'água dam and thus characterizing the distribution of metals along the sedimentary column and inferencing in the urbanization of the same process. Sample collection was carried out in June 2014; eight sediment cores were sampled in the lake of the dam. For extraction of the sediments core, a core sampler “Piston Core” was used. The trace metal concentrations were determined by conventional atomic absorption spectrophotometric methods. The samples were subjected to radiochemical analysis of 210Po. 210Pb activity was obtained by measuring 210Po activity. The chronology was calculated using the constant rate of supply (CRS). 210Pb is used to estimate the sedimentation rate.

Keywords: ²¹⁰Pb dating method, heavy metal, lakes urban, pollution history

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2900 A Quantitative Analysis for the Correlation between Corporate Financial and Social Performance

Authors: Wafaa Salah, Mostafa A. Salama, Jane Doe

Abstract:

Recently, the corporate social performance (CSP) is not less important than the corporate financial performance (CFP). Debate still exists about the nature of the relationship between the CSP and CFP, whether it is a positive, negative or a neutral correlation. The objective of this study is to explore the relationship between corporate social responsibility (CSR) reports and CFP. The study uses the accounting-based and market-based quantitative measures to quantify the financial performance of seven organizations listed on the Egyptian Stock Exchange in 2007-2014. Then uses the information retrieval technologies to quantify the contribution of each of the three dimensions of the corporate social responsibility report (environmental, social and economic). Finally, the correlation between these two sets of variables is viewed together in a model to detect the correlations between them. This model is applied on seven firms that generate social responsibility reports. The results show a positive correlation between the Earnings per share (market based measure) and the economical dimension in the CSR report. On the other hand, total assets and property, plant and equipment (accounting-based measure) are positively correlated to the environmental and social dimensions of the CSR reports. While there is not any significant relationship between ROA, ROE, Operating income and corporate social responsibility. This study contributes to the literature by providing more clarification of the relationship between CFP and the isolated CSR activities in a developing country.

Keywords: financial, social, machine learning, corporate social performance, corporate social responsibility

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2899 Sports and Beauty: Translating the History of Aesthetics into Today’s World of Sports

Authors: Matthew McNees

Abstract:

An inductive aesthetic approach to sports yields critical and meaningful insight into sports philosophy, sports governance, and sports history. Critical reflection will always remain key to the analysis of the past, present and future of sporting institutions, but a philosophically imaginative method of induction allows certain salient connections to be articulated and potentially implemented between various sporting entities who exist as individuals, particularly between practitioner, owner/manager and observer (‘fan’ or interested party.) By honing in on the concept of beauty in sports, the primary reason for viewership, consumption or engagement with sports comes into focus as an aesthetic concept. While always a subjective or shadowy articulation, an aesthetic state often remains unnecessarily unrevealed due to claims about unconscious states, entire rhetorics (or counter-rhetorics) about beauty, and Misalliance among sporting development systems. Since aesthetics require an inductive state of subjectivity in determining various levels of beauty (which the so-called world of sports often thinks of as morality), the audience for aesthetics in sports also needs an inductive explanation of the concept in which one comes to see a process of viewership at work within themselves that is revealed by a simple need parried outward by a complex process of engagement. The potentially redemptive moment of revelation regarding the beauty of sports and the athlete within these systems creates in the viewer a new space of consciousness where the world of sports discovers some of its longed-for transparency, openness, parity and equity upon which its immediate future depends.

Keywords: aesthetics, governance, history, philosophy

Procedia PDF Downloads 246
2898 Two Cases of VACTERL Association in Pregnancy with Lymphocyte Therapy

Authors: Seyed Mazyar Mortazavi, Masod Memari, Hasan Ali Ahmadi, Zhaleh Abed

Abstract:

Introduction: VACTERL association is a rare disorder with various congenital malformations. The aetiology remains unknown. Combination of at least three congenital anomalies of the following criteria is required for diagnosis: vertebral defects, anal atresia, cardiac anomalies, tracheo-esophageal fistula, renal anomalies, and limb defects. Case presentation: The first case was 1-day old male neonate with multiple congenital anomalies was bore from 28 years old mother. The mother had history of pregnancy with lymphocyte therapy. His anomalies included: defects in thoracic and lumbar vertebral, anal atresia, bilateral hydronephrosis, atrial septal defect, and lower limb abnormality. Other anomalies were cryptorchidism and nasal canal narrowing. The second case was born with 32 weeks gestational age from mother with history of pregnancy with lymphocyte therapy. He had thoracic vertebral defect, cardiac anomalies and renal defect. Conclusion: diagnosis based on clinical finding is VACTERL association. Early diagnosis is very important to investigation and treatment of other coexistence anomalies. VACTERL association in mothers with history of pregnancy with lymphocyte therapy has suggested possibly of relationship between VACTERL association and this method of pregnancy.

Keywords: anal atresia, tracheo-esophageal fistula, atrial septal defect, lymphocyte therapy

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2897 Understanding the Effect of Fall Armyworm and Integrated Pest Management Practices on the Farm Productivity and Food Security in Malawi

Authors: Innocent Pangapanga, Eric Mungatana

Abstract:

Fall armyworm (FAW) (Spodoptera frugiperda), an invasive lepidopteran pest, has caused substantial yield loss since its first detection in September 2016, thereby threatening the farm productivity food security and poverty reduction initiatives in Malawi. Several stakeholders, including households, have adopted chemical pesticides to control FAW without accounting for its costs on welfare, health and the environment. Thus, this study has used panel data endogenous switching regression model to investigate the impact of FAW and the integrated pest management (IPM) –related practices on-farm productivity and food security. The study finds that FAW substantively reduces farm productivity by seven (7) percent and influences the adoption of IPM –related practices, namely, intercropping, mulching, and agroforestry, by 6 percent, ceteris paribus. Interestingly, multiple adoptions of the IPM -related practices noticeably increase farm productivity by 21 percent. After accounting for potential endogeneity through the endogenous switching regression model, the IPM practices further demonstrate tenfold more improvement on food security, implying the role of the IPM –related practices in containing the effect of FAW at the household level.

Keywords: hunger, invasive fall army worms, integrated pest management practices, farm productivity, endogenous switching regression

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2896 Predictive Value of Hepatitis B Core-Related Antigen (HBcrAg) during Natural History of Hepatitis B Virus Infection

Authors: Yanhua Zhao, Yu Gou, Shu Feng, Dongdong Li, Chuanmin Tao

Abstract:

The natural history of HBV infection could experience immune tolerant (IT), immune clearance (IC), HBeAg-negative inactive/quienscent carrier (ENQ), and HBeAg-negative hepatitis (ENH). As current biomarkers for discriminating these four phases have some weaknesses, additional serological indicators are needed. Hepatits B core-related antigen (HBcrAg) encoded with precore/core gene contains denatured HBeAg, HBV core antigen (HBcAg) and a 22KDa precore protein (p22cr), which was demonstrated to have a close association with natural history of hepatitis B infection, but no specific cutoff values and diagnostic parameters to evaluate the diagnostic efficacy. This study aimed to clarify the distribution of HBcrAg levels and evaluate its diagnostic performance during the natural history of infection from a Western Chinese perspective. 294 samples collected from treatment-naïve chronic hepatitis B (CHB) patients in different phases (IT=64; IC=72; ENQ=100, and ENH=58). We detected the HBcrAg values and analyzed the relationship between HBcrAg and HBV DNA. HBsAg and other clinical parameters were quantitatively tested. HBcrAg levels of four phases were 9.30 log U/mL, 8.80 log U/mL, 3.00 log U/mL, and 5.10 logU/mL, respectively (p < 0.0001). Receiver operating characteristic curve analysis demonstrated that the area under curves (AUCs) of HBcrAg and quantitative HBsAg at cutoff values of 9.25 log U/mL and 4.355 log IU/mL for distinguishing IT from IC phases were 0.704 and 0.694, with sensitivity 76.39% and 59.72%, specificity 53.13% and 79.69%, respectively. AUCs of HBcrAg and quantitative HBsAg at cutoff values of 4.15 log U/mlmL and 2.395 log IU/mlmL for discriminating between ENQ and ENH phases were 0.931 and 0.653, with sensitivity 87.93% and 84%, specificity 91.38% and 39%, respectively. Therefore, HBcrAg levels varied significantly among four natural phases of HBV infection. It had higher predictive performance than quantitative HBsAg for distinguishing between ENQ-patients and ENH-patients and similar performance with HBsAg for the discrimination between IT and IC phases, which indicated that HBcrAg could be a potential serological marker for CHB.

Keywords: chronic hepatitis B, hepatitis B core-related antigen, hepatitis B surface antigens, hepatitis B virus

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2895 Casteism in United Punjab: A Socio-Cultural Perspective

Authors: Zahoor Ahmad

Abstract:

Casteism has played a pivotal role in the social setup and political manipulations in Punjab. This tradition dates back to pre-British history. A number of scholars produced valuable work attributing the caste prejudice and division among the local communities. As a matter of fact, the history of Punjab witnessed a tangible economic, Muslim-non-Muslim, hatred culture towards low-profile castes & professions, and so on. It is obvious that caste ridden system already existed in Punjab before the advent of the British, who tremendously supported the same, and this division evidently affected every aspect of the political as well as social life of the region. This article highlights the characteristics of different castes and the contemptuous behavior of the low castes & professions in the area further, how the caste system influenced the local people and their culture.

Keywords: casteism, caste prejudice, division, Punjab

Procedia PDF Downloads 87