Search results for: value added intellectual coefficient
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4756

Search results for: value added intellectual coefficient

1456 Influence of Counterface and Environmental Conditions on the Lubricity of Multilayer Graphene Coatings Produced on Nickel by Chemical Vapour Deposition

Authors: Iram Zahra

Abstract:

Friction and wear properties of multilayer graphene coatings (MLG) on nickel substrate were investigated at the macroscale, and different failure mechanisms working at the interface of nickel-graphene coatings were evaluated. Multilayer graphene coatings were produced on a nickel substrate using the atmospheric chemical vapour deposition (CVD) technique. Wear tests were performed on the pin-on-disk tribometer apparatus under dry air conditions, and using the saltwater solution, distilled water, and mineral oil lubricants and counterparts used in these wear tests were fabricated of stainless steel, chromium, and silicon nitride. The wear test parameters such as rotational speed, wear track diameter, temperature, relative humidity, and load were 60 rpm, 6 mm, 22˚C, 45%, and 2N, respectively. To analyse the friction and wear behaviour, coefficient of friction (COF) vs time curves were plotted, and the sliding surfaces of the samples and counterparts were examined using the optical microscope. Results indicated that graphene-coated nickel in mineral oil lubrication and dry conditions gave the minimum average value of COP (0.05) and wear track width ( ̴151 µm) against the three different types of counterparts. In contrast, uncoated nickel samples indicated a maximum wear track width ( ̴411 µm) and COF (0.5). Thorough investigation and analysis concluded that graphene-coated samples have two times lower COF and three times lower wear than the bare nickel samples. Furthermore, mechanical failures were significantly lower in the case of graphene-coated nickel. The overall findings suggested that multilayer graphene coatings have drastically decreased wear and friction on nickel substrate at the macroscale under various lubricating conditions and against different counterparts.

Keywords: friction, lubricity, multilayer graphene, sliding, wear

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1455 The Effect of Accounting Conservatism on Cost of Capital: A Quantile Regression Approach for MENA Countries

Authors: Maha Zouaoui Khalifa, Hakim Ben Othman, Hussaney Khaled

Abstract:

Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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1454 [Keynote Talk]: Quest for Sustainability in the Midst of Conflict Between Climate and Energy Security

Authors: Deepak L. Waikar

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Unprecedented natural as well as human made disasters have been responsible for loss of hundreds of thousands of lives, injury & displacement of millions of people and damages in billions of dollars in various parts of the world. Scientists, experts, associations and united nation have been warning about colossal disregard for human safety and environment in exploiting natural resources for insatiable greed for economic growth and rising lavish life style of the rich. Usual blame game is routinely played at international forums & summits by vested interests in developing and developed nations, while billions of people continue to suffer in abject energy poverty. Energy security, on the other hand, is becoming illusive with the dominance of few players in the market, poor energy governance mechanisms, volatile prices and geopolitical conflicts in supply chain. Conflicting scenarios have been cited as one of the major barriers for transformation to a low carbon economy. Policy makers, researchers, academics, businesses, industries and communities have been evaluating sustainable alternatives, albeit at snail’s pace. This presentation focuses on technologies, energy governance, policies & practices, economics and public concerns about safe, prudent & sustainable harnessing of energy resources. Current trends and potential research & development projects in power & energy sectors which students can undertake will be discussed. Speaker will highlight on how youths can be engaged in meaningful, safe, enriching, inspiring and value added self-development programmes in our quest for sustainability in the midst of conflict between climate and energy security.

Keywords: clean energy, energy policy, energy security, sustainable energy

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1453 Establishment of a Nomogram Prediction Model for Postpartum Hemorrhage during Vaginal Delivery

Authors: Yinglisong, Jingge Chen, Jingxuan Chen, Yan Wang, Hui Huang, Jing Zhnag, Qianqian Zhang, Zhenzhen Zhang, Ji Zhang

Abstract:

Purpose: The study aims to establish a nomogram prediction model for postpartum hemorrhage (PPH) in vaginal delivery. Patients and Methods: Clinical data were retrospectively collected from vaginal delivery patients admitted to a hospital in Zhengzhou, China, from June 1, 2022 - October 31, 2022. Univariate and multivariate logistic regression were used to filter out independent risk factors. A nomogram model was established for PPH in vaginal delivery based on the risk factors coefficient. Bootstrapping was used for internal validation. To assess discrimination and calibration, receiver operator characteristics (ROC) and calibration curves were generated in the derivation and validation groups. Results: A total of 1340 cases of vaginal delivery were enrolled, with 81 (6.04%) having PPH. Logistic regression indicated that history of uterine surgery, induction of labor, duration of first labor, neonatal weight, WBC value (during the first stage of labor), and cervical lacerations were all independent risk factors of hemorrhage (P <0.05). The area-under-curve (AUC) of ROC curves of the derivation group and the validation group were 0.817 and 0.821, respectively, indicating good discrimination. Two calibration curves showed that nomogram prediction and practical results were highly consistent (P = 0.105, P = 0.113). Conclusion: The developed individualized risk prediction nomogram model can assist midwives in recognizing and diagnosing high-risk groups of PPH and initiating early warning to reduce PPH incidence.

Keywords: vaginal delivery, postpartum hemorrhage, risk factor, nomogram

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1452 Developing Serious Games to Increase Children’s Knowledge of Diet and Nutrition

Authors: N. Liu, N. Tuah, D. Ying

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This research aims to identify and test whether serious games can help children learn and pick up healthy eating habits. The practical component takes the form of digitalizing an already existing educational board game called “All you can eat” (AYCE), designed with the nutritious subject matter in mind. This time with the added features of online playability, which will widen its availability and accessibility to reach more players compared to the physical iteration. The game will be deployed alongside the conducting of theoretical research, which also involves teachers leading children to play said digital version. The research methodology utilizes two experiments, such as handing out surveys to gather feedback from both the partners and students. The research was carried out in several countries, namely Brunei, Malaysia, and Taiwan. The results are to be used for validating the concept of “serious games,” particularly when tied to the health aspect of the players, which in this case were children. As for the research outcomes, they can be applied to a variety of serious games that are related to health topics more broadly and not simply limited to healthy eating habits alone, adopting a balanced combination of practical and theoretical considerations. The study will also help other researchers in the correlated fields of serious game development and pediatrics to better comprehend the needs of children. On the theoretical side, these findings can enable further technological advancements to be made possible, a case in point being more serious games, to provide the appropriate social support precisely on the matter of health-related issues. Not just individuals but rather communities could benefit from improved health and well-being as a result of the project, which, when done right, will potentially improve their quality of life and have fun while doing it. AYCE will be demonstrated to support a wide range of health issues as a result of this research case.

Keywords: culture heritage, digital games, digitalization, traditional religious culture

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1451 Dispersion Effects in Waves Reflected by Lossy Conductors: The Optics vs. Electromagnetics Approach

Authors: Oibar Martinez, Clara Oliver, Jose Miguel Miranda

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The study of dispersion phenomena in electromagnetic waves reflected by conductors at infrared and lower frequencies is a topic which finds a number of applications. We aim to explain in this work what are the most relevant ones and how this phenomenon is modeled from both optics and electromagnetics points of view. We also explain here how the amplitude of an electromagnetic wave reflected by a lossy conductor could depend on both the frequency of the incident wave, as well as on the electrical properties of the conductor, and we illustrate this phenomenon with a practical example. The mathematical analysis made by a specialist in electromagnetics or a microwave engineer is apparently very different from the one made by a specialist in optics. We show here how both approaches lead to the same physical result and what are the key concepts which enable one to understand that despite the differences in the equations the solution to the problem happens to be the same. Our study starts with an analysis made by using the complex refractive index and the reflectance parameter. We show how this reflectance has a dependence with the square root of the frequency when the reflecting material is a good conductor, and the frequency of the wave is low enough. Then we analyze the same problem with a less known approach, which is based on the reflection coefficient of the electric field, a parameter that is most commonly used in electromagnetics and microwave engineering. In summary, this paper presents a mathematical study illustrated with a worked example which unifies the modeling of dispersion effects made by specialists in optics and the one made by specialists in electromagnetics. The main finding of this work is that it is possible to reproduce the dependence of the Fresnel reflectance with frequency from the intrinsic impedance of the reflecting media.

Keywords: dispersion, electromagnetic waves, microwaves, optics

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1450 Analysis of the Effective Components on the Performance of the Public Sector in Iran

Authors: Mahsa Habibzadeh

Abstract:

The function is defined as the process of systematic and systematic measurement of the components of how each task is performed and determining their potential for improvement in accordance with the specific standards of each component. Hence, evaluation is the basis for the improvement of organizations' functional excellence and the move towards performance excellence depends on performance improvement planning. Because of the past two decades, the public sector system has undergone dramatic changes. The purpose of such developments is often to overcome the barriers of the bureaucratic system, which impedes the efficient use of limited resources. Implementing widespread changes in the public sector of developed and even developing countries has led the process of developments to be addressed by many researchers. In this regard, the present paper has been carried out with the approach of analyzing the components that affect the performance of the public sector in Iran. To achieve this goal, indicators that affect the performance of the public sector and the factors affecting the improvement of its accountability have been identified. The research method in this research is descriptive and analytical. A statistical population of 120 people consists of managers and employees of the public sector in Iran. The questionnaires were distributed among them and analyzed using SPSS and LISREL software. The obtained results indicate that the results of the research findings show that between responsibilities there is a significant relationship between participation of managers and employees, legality, justice and transparency of specialty and competency, participation in public sector functions. Also, the significant coefficient for the liability variable is 3.31 for justice 2.89 for transparency 1.40 for legality of 2.27 for specialty and competence 2.13 and 5.17 for participation 5.17. Implementing indicators that affect the performance of the public sector can lead to satisfaction of the audience.

Keywords: performance, accountability system, public sector, components

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1449 Effect of Climate Change on Groundwater Recharge in a Sub-Humid Sub-Tropical Region of Eastern India

Authors: Suraj Jena, Rabindra Kumar Panda

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The study region of the reported study was in Eastern India, having a sub-humid sub-tropical climate and sandy loam soil. The rainfall in this region has wide temporal and spatial variation. Due to lack of adequate surface water to meet the irrigation and household demands, groundwater is being over exploited in that region leading to continuous depletion of groundwater level. Therefore, there is an obvious urgency in reversing the depleting groundwater level through induced recharge, which becomes more critical under the climate change scenarios. The major goal of the reported study was to investigate the effects of climate change on groundwater recharge and subsequent adaptation strategies. Groundwater recharge was modelled using HELP3, a quasi-two-dimensional, deterministic, water-routing model along with global climate models (GCMs) and three global warming scenarios, to examine the changes in groundwater recharge rates for a 2030 climate under a variety of soil and vegetation covers. The relationship between the changing mean annual recharge and mean annual rainfall was evaluated for every combination of soil and vegetation using sensitivity analysis. The relationship was found to be statistically significant (p<0.05) with a coefficient of determination of 0.81. Vegetation dynamics and water-use affected by the increase in potential evapotranspiration for large climate variability scenario led to significant decrease in recharge from 49–658 mm to 18–179 mm respectively. Therefore, appropriate conjunctive use, irrigation schedule and enhanced recharge practices under the climate variability and land use/land cover change scenarios impacting the groundwater recharge needs to be understood properly for groundwater sustainability.

Keywords: Groundwater recharge, climate variability, Land use/cover, GCM

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1448 Gearbox Defect Detection in the Semi Autogenous Mills Using the Vibration Analysis Technique

Authors: Mostafa Firoozabadi, Alireza Foroughi Nematollahi

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Semi autogenous mills are designed for grinding or primary crushed ore, and are the most widely used in concentrators globally. Any defect occurrence in semi autogenous mills can stop the production line. A Gearbox is a significant part of a rotating machine or a mill, so, the gearbox monitoring is a necessary process to prevent the unwanted defects. When a defect happens in a gearbox bearing, this defect can be transferred to the other parts of the equipment like inner ring, outer ring, balls, and the bearing cage. Vibration analysis is one of the most effective and common ways to detect the bearing defects in the mills. Vibration signal in a mill can be made by different parts of the mill including electromotor, pinion girth gear, different rolling bearings, and tire. When a vibration signal, made by the aforementioned parts, is added to the gearbox vibration spectrum, an accurate and on time defect detection in the gearbox will be difficult. In this paper, a new method is proposed to detect the gearbox bearing defects in the semi autogenous mill on time and accurately, using the vibration signal analysis method. In this method, if the vibration values are increased in the vibration curve, the probability of defect occurrence is investigated by comparing the equipment vibration values and the standard ones. Then, all vibration frequencies are extracted from the vibration signal and the equipment defect is detected using the vibration spectrum curve. This method is implemented on the semi autogenous mills in the Golgohar mining and industrial company in Iran. The results show that the proposed method can detect the bearing looseness on time and accurately. After defect detection, the bearing is opened before the equipment failure and the predictive maintenance actions are implemented on it.

Keywords: condition monitoring, gearbox defects, predictive maintenance, vibration analysis

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1447 Assessment of the Association between Serum Thrombospondin-1 Levels at the Time of Admission and the Severity of Neurological Deficit in Patients with Ischemic Stroke

Authors: A. Alhusban, M. Alqawasmeh, F. Alfawares

Abstract:

Introduction: Despite improvements in stroke management, it remains the leading cause of disability worldwide. It has been suggested that enhancing brain angiogenesis after stroke will improve stroke outcome. Promoting post stroke angiogenesis requires the upregulation of angiogenic factors with a simultaneous reduction of anti-angiogenic factors. Thrombospondin-1 is the main anti-angiogenic protein in the living cells. Counterintuitively, it has been shown that animals with Thrombospondin-1 knockdown will have better stroke outcome. Data about the clinical significance of Thrombspondin-1 levels at the time of admission is still lacking. The objective of this work is to assess the association between serum Thrombospondin-1 levels measured at the time of admission and baseline neurologic severity after stroke. Patients and Methods: Blood samples were collected from patients admitted to the King Abdullah University Hospital (KAUH) with ischemic stroke at the time of admission and serum Thrombopsondin-1 levels were measured using ELISA. Patients neurologic severity was evaluated using the National Institute of Health Stroke Scale (NIHSS). Results: Samples from 50 patients admitted between January 2016 and December 2016 were collected. The median age of participants was 68 years and the median NIHSS was 3. Multinomial regression identified serum Thrombospondin-1 as an independent predictor of stroke outcome (p=0.003). Baseline serum Thrombsopondin-1 was negatively associated with NIHSS at the time of admission (spearman rho correlation coefficient=0.272, p=0.032). Conclusion: Serum Thrombospondin-1 at the time of admission may be a useful marker of stroke severity that predicts more severe neurologic severity.

Keywords: thrombospondin, stroke, neuroprotection, biomarkers

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1446 Marketization of Higher Education in the UK and Its Impacts on Teaching Practitioners

Authors: Hossein Rezaie

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Academic institutions, esp. universities, have been known as cradles of learning and teaching great thinkers while creating the type of knowledge that is supposed to be bereft of utilitarian motives. Nonetheless, it seems that such intellectual centers have entered into a competition with each other for attracting the attention of potential clients. The traditional values of (higher) education such as nurturing criticality and fostering intellectuality in students have been replaced with strategic planning, quality assurance, performance assessment, and academic audits. Not being immune from the whims and wishes of marketization, the system of higher education in the UK has been recalibrated by policy makers to address the demand and supply of student education, academic research and other university activities on the basis of monetary factors. As an immediate example in this vein, the Russell Group in the UK, which is comprised of 24 leading UK research universities, has explicitly expressed it policy on its official website as follows: ‘Russell Group universities are global businesses competing for staff, students and funding with the best in the world’. Furthermore, certain attempts have been made to corporatize the system of HE which have been manifested in remodeling of university governing bodies on corporate lines and developing measurement scales for indicating the performance of teaching practitioners. Nevertheless, it seems that such structural changes in policies toward the system of HE have bearing on the practices of practitioners and educators as well as the identity of students who are the customers of educational services. The effects of marketization have been examined mainly in terms of students’ perceptions and motivation, institutional policies and university management. However, the teaching practitioner side seems to be an under-studied area with regard to any changes in its expectations, satisfaction and perception of professional identity in the aftermath of introducing market-wise values into HE of the UK. As a result, this research aims to investigate the possible outcomes of market-driven values on the practitioner side of HE in the UK and finally seeks to address the following research questions: 1-How is the change in the mission of HE in the UK reflected in institutional documents? 1-A- How is the change of mission represented in job adverts? 1-B- How is the change of mission represented in university prospectuses? 2-How are teaching practitioners represented regarding their roles and obligations in the prospectuses and job ads published by UK HE institutions? In order to address these questions, the researcher will analyze 30 prospectuses and job ads published by Russel Group universities by taking Critical Discourse Analysis as his point of departure and the analytical methods of genre analysis and Systemic Functional Linguistics to probe into the generic features and representation of participants, in this case teaching practitioners, in the selected corpus.

Keywords: higher education, job advertisements, marketization of higher education, prospectuses

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1445 Experimental Study of the Dynamics of Sediments in Natural Channels in a Non-Stationary Flow Regime

Authors: Fourar Ali, Fourar Fatima Zohra

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Knowledge of sediment characteristics is fundamental to understanding their sedimentary functioning: sedimentation, settlement, and erosion processes of cohesive sediments are controlled by complex interactions between physical, chemical, and biological factors. Sediment transport is of primary importance in river hydraulics and river engineering. Indeed, the displacement of sediments can lead to lasting modifications of the bed in terms of its elevation, slope and roughness. The protection of a bank, for example, is likely to initiate a local incision of the river bed, which, in turn, can lead to the subsidence of the bank. The flows in the natural environment occur in general with heterogeneous boundary conditions because of the distribution of the roughnesses of the fixed or mobile bottoms and of the important deformations of the free surface, especially for the flows with a weak draft considering the irregularity of the bottom. Bedforms significantly influence flow resistance. The arrangement of particles lining the bottom of the stream bed or experimental channel generates waveforms of different sizes that lead to changes in roughness and consequently spatial variability in the turbulent characteristics of the flow. The study which is focused on the laws of friction in alluvial beds, aims to analyze the characteristics of flows and materials constituting the natural channels. Experimental results were obtained by simulating these flows on a rough bottom in an experimental channel at the Hydraulics Laboratory of the University of Batna 2. The system of equations governing the problem is solved using the program named: CLIPPER.5 and ACP.

Keywords: free surface flow, heterogeneous sand, moving bottom bed, friction coefficient, bottom roughness

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1444 Architectural Design as Knowledge Production: A Comparative Science and Technology Study of Design Teaching and Research at Different Architecture Schools

Authors: Kim Norgaard Helmersen, Jan Silberberger

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Questions of style and reproducibility in relation to architectural design are not only continuously debated; the very concepts can seem quite provocative to architects, who like to think of architectural design as depending on intuition, ideas, and individual personalities. This standpoint - dominant in architectural discourse - is challenged in the present paper presenting early findings from a comparative STS-inspired research study of architectural design teaching and research at different architecture schools in varying national contexts. In philosophy of science framework, the paper reflects empirical observations of design teaching at the Royal Academy of Fine Arts in Copenhagen and presents a tentative theoretical framework for the on-going research project. The framework suggests that architecture – as a field of knowledge production – is mainly dominated by three epistemological positions, which will be presented and discussed. Besides serving as a loosely structured framework for future data analysis, the proposed framework brings forth the argument that architecture can be roughly divided into different schools of thought, like the traditional science disciplines. Without reducing the complexity of the discipline, describing its main intellectual positions should prove fruitful for the future development of architecture as a theoretical discipline, moving an architectural critique beyond discussions of taste preferences. Unlike traditional science disciplines, there is a lack of a community-wide, shared pool of codified references in architecture, with architects instead referencing art projects, buildings, and famous architects, when positioning their standpoints. While these inscriptions work as an architectural reference system, to be compared to codified theories in academic writing of traditional research, they are not used systematically in the same way. As a result, architectural critique is often reduced to discussions of taste and subjectivity rather than epistemological positioning. Architects are often criticized as judges of taste and accused that their rationality is rooted in cultural-relative aesthetical concepts of taste closely linked to questions of style, but arguably their supposedly subjective reasoning, in fact, forms part of larger systems of thought. Putting architectural ‘styles’ under a loop, and tracing their philosophical roots, can potentially open up a black box in architectural theory. Besides ascertaining and recognizing the existence of specific ‘styles’ and thereby schools of thought in current architectural discourse, the study could potentially also point at some mutations of the conventional – something actually ‘new’ – of potentially high value for architectural design education.

Keywords: architectural theory, design research, science and technology studies (STS), sociology of architecture

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1443 Dynamic Determination of Spare Engine Requirements for Air Fighters Integrating Feedback of Operational Information

Authors: Tae Bo Jeon

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Korean air force is undertaking a big project to replace prevailing hundreds of old air fighters such as F-4, F-5, KF-16 etc. The task is to develop and produce domestic fighters equipped with 2 complete-type engines each. A large number of engines, however, will be purchased as products from a foreign engine maker. In addition to the fighters themselves, secure the proper number of spare engines serves a significant role in maintaining combat readiness and effectively managing the national defense budget due to high cost. In this paper, we presented a model dynamically updating spare engine requirements. Currently, the military administration purchases all the fighters, engines, and spare engines at acquisition stage and does not have additional procurement processes during the life cycle, 30-40 years. With the assumption that procurement procedure during the operational stage is established, our model starts from the initial estimate of spare engine requirements based on limited information. The model then performs military missions and repair/maintenance works when necessary. During operation, detailed field information - aircraft repair and test, engine repair, planned maintenance, administration time, transportation pipeline between base, field, and depot etc., - should be considered for actual engine requirements. At the end of each year, the performance measure is recorded and proceeds to next year when it shows higher the threshold set. Otherwise, additional engine(s) will be bought and added to the current system. We repeat the process for the life cycle period and compare the results. The proposed model is seen to generate far better results appropriately adding spare engines thus avoiding possible undesirable situations. Our model may well be applied to future air force military operations.

Keywords: DMSMS, operational availability, METRIC, PRS

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1442 State of Emergency in Turkey (July 2016-July 2018): A Case of Utilization of Law as a Political Instrument

Authors: Neslihan Cetin

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In this study, we will aim to analyze how the period of the state of emergency in Turkey lead to gaps in law and the formation of areas in which there was a complete lack of supervision. The state of emergency that was proclaimed following the coup attempt of July 15, 2016, continued until July 18, 2018, that is to say, 2 years, without taking into account whether the initial circumstances persisted. As part of this work, we claim that the state of emergency provided the executive power with important tools for governing, which it took constant use. We can highlight how the concern for security at the center of the basic considerations of the people in a city was exploited as a foundation by the military power in Turkey to interfere in the political, legal, and social spheres. The constitutions of 1924, 1961, and 1982 entrusted the army with the role of protector of the integrity of the state. This became an instrument at the hands of the military to legitimize their interventions in the name of public security. Its interventions in the political field are indeed politically motivated. The constitution, the legislative, and regulatory systems are modified and monopolized by the military power that dominates the legislative, regulatory, and judicial power, leading to a state of exception. With the political convulsions over a decade, the government was able to usurp the instrument called the state of exception. In particular, the decree-laws of the state of emergency, which the executive makes frequent and generally abusive use, became instruments in the hands of the government to take measures that it wishes to escape from the rules and the pre-established control mechanisms. Thus the struggle against the political opposition becomes more unbalanced and destructive. To this must also be added the ineffectiveness of ex-post controls and domestic remedies. This research allows us to stress how a legal concept, such as ‘the state of emergency’ can be politically exploited to make it a legal weapon that continues to produce victims.

Keywords: constitutional law, state of emergency, rule of law, instrumentalization of law

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1441 Organic Contaminant Degradation Using H₂O₂ Activated Biochar with Enhanced Persistent Free Radicals

Authors: Kalyani Mer

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Hydrogen peroxide (H₂O₂) is one of the most efficient and commonly used oxidants in in-situ chemical oxidation (ISCO) of organic contaminants. In the present study, we investigated the activation of H₂O₂ by heavy metal (nickel and lead metal ions) loaded biochar for phenol degradation in an aqueous solution (concentration = 100 mg/L). It was found that H₂O₂ can be effectively activated by biochar, which produces hydroxyl (•OH) radicals owing to an increase in the formation of persistent free radicals (PFRs) on biochar surface. Ultrasound treated (30s duration) biochar, chemically activated by 30% phosphoric acid and functionalized by diethanolamine (DEA) was used for the adsorption of heavy metal ions from aqueous solutions. It was found that modified biochar could remove almost 60% of nickel in eight hours; however, for lead, the removal efficiency reached up to 95% for the same time duration. The heavy metal loaded biochar was further used for the degradation of phenol in the absence and presence of H₂O₂ (20 mM), within 4 hours of reaction time. The removal efficiency values for phenol in the presence of H₂O₂ were 80.3% and 61.9%, respectively, by modified biochar loaded with nickel and lead metal ions. These results suggested that the biochar loaded with nickel exhibits a better removal capacity towards phenol than the lead loaded biochar when used in H₂O₂ based oxidation systems. Meanwhile, control experiments were set in the absence of any activating biochar, and the removal efficiency was found to be 19.1% when only H₂O₂ was added in the reaction solution. Overall, the proposed approach serves a dual purpose of using biochar for heavy metal ion removal and treatment of organic contaminants by further using the metal loaded biochar for H₂O₂ activation in ISCO processes.

Keywords: biochar, ultrasound, heavy metals, in-situ chemical oxidation, chemical activation

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1440 Electronic, Optical, and Thermodynamic Properties of a Quantum Spin Liquid Candidate NaRuO₂: Ab-initio Investigation

Authors: A. Bouhmouche, I. Rhrissi, A. Jabar, R. Moubah

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Quantum spin liquids (QSLs), known for their competing interactions that prevent conventional ordering, exhibit emergent phenomena and exotic properties resulting from quantum correlations. Despite these recent advancements in QSLs, a significant portion of the optical and thermodynamic properties in the Kagome lattice remains unknown. In addition, the thermodynamic phenomenology of NaRuO₂ bears a resemblance to that of highly frustrated magnets. Here, we employed ab-initio calculations to explore the electronic, optical and thermodynamic properties of NaRuO₂, a new QSL candidate. NaRuO₂ was identified as a semiconductor with a small bandgap energy of 0.69 eV. Our results reveal huge anisotropic optical properties, in which a distinct refractive index within the ab-plane indicating an impressive birefringent character of the NaRuO₂ system and a significant enhancement of the optical absorption coefficient and optical conductivity in the in-plane with respect to the c-axis. The investigation also examines the electronic anisotropy of the gap energy; by applying strain, the gap energy displays significant variations in the ab-plane compared to the out-of-plane direction. Conversely, calculations of the thermodynamic properties reveal a low thermal conductivity (2.5-0.5 W.m-¹. K-¹) and specific heat, which suggests the existence of strong interactions among the NaRuO₂ quantum spins. The linear specific heat behavior observed in NaRuO₂ suggests the fractionalization of electrons and the presence of a spinons Fermi surface. These findings hold promising potential for future quantum applications.

Keywords: quantum spin liquids, anisotropy, hybrid-DFT, applied strain, optoelectronic and thermodynamic properties

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1439 The Omani Learner of English Corpus: Source and Tools

Authors: Anood Al-Shibli

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Designing a learner corpus is not an easy task to accomplish because dealing with learners’ language has many variables which might affect the results of any study based on learners’ language production (spoken and written). Also, it is very essential to systematically design a learner corpus especially when it is aimed to be a reference to language research. Therefore, designing the Omani Learner Corpus (OLEC) has undergone many explicit and systematic considerations. These criteria can be regarded as the foundation to design any learner corpus to be exploited effectively in language use and language learning studies. Added to that, OLEC is manually error-annotated corpus. Error-annotation in learner corpora is very essential; however, it is time-consuming and prone to errors. Consequently, a navigating tool is designed to help the annotators to insert errors’ codes in order to make the error-annotation process more efficient and consistent. To assure accuracy, error annotation procedure is followed to annotate OLEC and some preliminary findings are noted. One of the main results of this procedure is creating an error-annotation system based on the Omani learners of English language production. Because OLEC is still in the first stages, the primary findings are related to only one level of proficiency and one error type which is verb related errors. It is found that Omani learners in OLEC has the tendency to have more errors in forming the verb and followed by problems in agreement of verb. Comparing the results to other error-based studies indicate that the Omani learners tend to have basic verb errors which can found in lower-level of proficiency. To this end, it is essential to admit that examining learners’ errors can give insights to language acquisition and language learning and most errors do not happen randomly but they occur systematically among language learners.

Keywords: error-annotation system, error-annotation manual, learner corpora, verbs related errors

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1438 Entry Inhibitors Are Less Effective at Preventing Cell-Associated HIV-2 Infection than HIV-1

Authors: A. R. Diniz, P. Borrego, I. Bártolo, N. Taveira

Abstract:

Cell-to-cell transmission plays a critical role in the spread of HIV-1 infection in vitro and in vivo. Inhibition of HIV-1 cell-associated infection by antiretroviral drugs and neutralizing antibodies (NAbs) is more difficult compared to cell-free infection. Limited data exists on cell-associated infection by HIV-2 and its inhibition. In this work, we determined the ability of entry inhibitors to inhibit HIV-1 and HIV-2 cell-to cell fusion as a proxy to cell-associated infection. We developed a method in which Hela-CD4-cells are first transfected with a Tat expressing plasmid (pcDNA3.1+/Tat101) and infected with recombinant vaccinia viruses expressing either the HIV-1 (vPE16: from isolate HTLV-IIIB, clone BH8, X4 tropism) or HIV-2 (vSC50: from HIV-2SBL/ISY, R5 and X4 tropism) envelope glycoproteins (M.O.I.=1 PFU/cell).These cells are added to TZM-bl cells. When cell-to-cell fusion (syncytia) occurs the Tat protein diffuses to the TZM-bl cells activating the expression of a reporter gene (luciferase). We tested several entry inhibitors including the fusion inhibitors T1249, T20 and P3, the CCR5 antagonists MVC and TAK-779, the CXCR4 antagonist AMD3100 and several HIV-2 neutralizing antibodies (Nabs). All compounds inhibited HIV-1 and HIV-2 cell fusion albeit to different levels. Maximum percentage of HIV-2 inhibition (MPI) was higher for fusion inhibitors (T1249- 99.8%; P3- 95%, T20-90%) followed by co-receptor antagonists (MVC- 63%; TAK-779- 55%; AMD3100- 45%). NAbs from HIV-2 infected patients did not prevent cell fusion up to the tested concentration of 4μg/ml. As for HIV-1, MPI reached 100% with TAK-779 and T1249. For the other antivirals, MPIs were: P3-79%; T20-75%; AMD3100-61%; MVC-65%.These results are consistent with published data. Maraviroc had the lowest IC50 both for HIV-2 and HIV-1 (IC50 HIV-2= 0.06 μM; HIV-1=0.0076μM). Highest IC50 were observed with T20 for HIV-2 (3.86μM) and with TAK-779 for HIV-1 (12.64μM). Overall, our results show that entry inhibitors in clinical use are less effective at preventing Env mediated cell-to-cell-fusion in HIV-2 than in HIV-1 which suggests that cell-associated HIV-2 infection will be more difficult to inhibit compared to HIV-1. The method described here will be useful to screen for new HIV entry inhibitors.

Keywords: cell-to-cell fusion, entry inhibitors, HIV, NAbs, vaccinia virus

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1437 Investigating the Viability of Small-Scale Rapid Alloy Prototyping of Interstitial Free Steels

Authors: Talal S. Abdullah, Shahin Mehraban, Geraint Lodwig, Nicholas P. Lavery

Abstract:

The defining property of Interstitial Free (IF) steels is formability, comprehensively measured using the Lankford coefficient (r-value) on uniaxial tensile test data. The contributing factors supporting this feature are grain size, orientation, and elemental additions. The processes that effectively modulate these factors are the casting procedure, hot rolling, and heat treatment. An existing methodology is well-practised in the steel Industry; however, large-scale production and experimentation consume significant proportions of time, money, and material. Introducing small-scale rapid alloy prototyping (RAP) as an alternative process would considerably reduce the drawbacks relative to standard practices. The aim is to finetune the existing fundamental procedures implemented in the industrial plant to adapt to the RAP route. IF material is remelted in the 80-gram coil induction melting (CIM) glovebox. To birth small grains, maximum deformation must be induced onto the cast material during the hot rolling process. The rolled strip must then satisfy the polycrystalline behaviour of the bulk material by displaying a resemblance in microstructure, hardness, and formability to that of the literature and actual plant steel. A successful outcome of this work is that small-scale RAP can achieve target compositions with similar microstructures and statistically consistent mechanical properties which complements and accelerates the development of novel steel grades.

Keywords: rapid alloy prototyping, plastic anisotropy, interstitial free, miniaturised tensile testing, formability

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1436 Flocculation and Settling Rate Studies of Clean Coal Fines at Different Flocculants Dosage, pH Values, Bulk Density and Particle Size

Authors: Patel Himeshkumar Ashokbhai, Suchit Sharma, Arvind Kumar Garg

Abstract:

The results obtained from settling test of coal fines are used as an important tool to select the dewatering equipment such as thickeners, centrifuges and filters. Coal being hydrophobic in nature does not easily settle when mixed with water. Coal slurry that takes longer time to release water is highly undesirable because it poses additional challenge during sedimentation, centrifuge and filtration. If filter cake has higher than permitted moisture content then it not only creates handling problems but inflated freight costs and reduction in input and productivity for coke oven charges. It is to be noted that coal fines drastically increase moisture percentage in filter cake hence are to be minimized. To increase settling rate of coal fines in slurry chemical substances called flocculants or coagulants are added that cause coal particles to flocculate or coalesce into larger particles. These larger particles settle at faster rate and have higher settling velocity. Other important factors affecting settling rate are flocculent dosage, slurry or pulp density and particle size. Hence in this paper we tried to study the settling characteristic of clean coal fines by varying one of the four factors namely 1. Flocculant Dosage (acryl-amide) 2. pH of the water 3. Bulk density 4. Particle size of clean coal fines in settling experiment and drew important conclusions. Result of this paper will be much useful not only for coal beneficiation plant design but also for cost reduction of coke production facilities.

Keywords: bulk density, coal fines, flocculants, flocculation, settling velocity, pH

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1435 The Environmental and Economic Analysis of Extended Input-Output Table for Thailand’s Biomass Pellet Industry

Authors: Prangvalai Buasan, Boonrod Sajjakulnukit, Thongchart Bowonthumrongchai

Abstract:

The demand for biomass pellets in the industrial sector has significantly increased since 2020. The revised version of Thailand’s power development plan as well as the Alternative Energy Development Plan, aims to promote biomass fuel consumption by around 485 MW by 2030. The replacement of solid fossil fuel with biomass pellets will affect medium-term and long-term national benefits for all industries throughout the supply chain. Therefore, the evaluation of environmental and economic impacts throughout the biomass pellet supply chain needs to be performed to provide better insight into the goods and financial flow of this activity. This study extended the national input-output table for the biomass pellet industry and applied the input-output analysis (IOA) method, a sort of macroeconomic analysis, to interpret the result of transactions between industries in the monetary unit when the revised national power development plan was adopted and enforced. Greenhouse gas emissions from consuming energy and raw material through the supply chain are also evaluated. The total intermediate transactions of all economic sectors, which included the biomass pellets sector (CASE 2), increased by 0.02% when compared with the conservative case (CASE 1). The control total, which is the sum of total intermediate transactions and value-added, the control total of CASE 2 is increased by 0.07% when compared with CASE 1. The pellet production process emitted 432.26 MtCO2e per year. The major sharing of the GHG is from the plantation process of raw biomass.

Keywords: input-output analysis, environmental extended input-output analysis, macroeconomic planning, biomass pellets, renewable energy

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1434 The Effects of North Sea Caspian Pattern Index on the Temperature and Precipitation Regime in the Aegean Region of Turkey

Authors: Cenk Sezen, Turgay Partal

Abstract:

North Sea Caspian Pattern Index (NCP) refers to an atmospheric teleconnection between the North Sea and North Caspian at the 500 hPa geopotential height level. The aim of this study is to search for effects of NCP on annual and seasonal mean temperature and also annual and seasonal precipitation totals in the Aegean region of Turkey. The study contains the data that consist of 46 years obtained from nine meteorological stations. To determine the relationship between NCP and the climatic parameters, firstly the Pearson correlation coefficient method was utilized. According to the results of the analysis, most of the stations in the region have a high negative correlation NCPI in all seasons, especially in the winter season in terms of annual and seasonal mean temperature (statistically at significant at the 90% level). Besides, high negative correlation values between NCPI and precipitation totals are observed during the winter season at the most of stations. Furthermore, the NCPI values were divided into two group as NCPI(-) and NCPI(+), and then mean temperature and precipitation total values, which are grouped according to the NCP(-) and NCP(+) phases, were determined as annual and seasonal. During the NCPI(-), higher mean temperature values are observed in all of seasons, particularly in the winter season compared to the mean temperature values under effect of NCP(+). Similarly, during the NCPI(-) in winter season precipitation total values have higher than the precipitation total values under the effect of NCP(+); however, in other seasons there no substantial changes were observed between the precipitation total values. As a result of this study, significant proof is obtained with regards to the influences of NCP on the temperature and precipitation regime in the Aegean region of Turkey.

Keywords: Aegean region, NCPI, precipitation, temperature

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1433 Administrative Determinants of Students' Sports Participation in Private and Public Secondary Schools in Kwara State, Nigeria

Authors: Danjuma Moudu Momoh

Abstract:

Participation in sports is of immense benefit to the soundness of individual mental and social wellness, particularly among youngsters. The 1980’s and 1990’s compared to 2000’s witnessed great involvement of youngsters in school games arising from the high administrative supports attached to sports. Previous studies in an attempt to increase youngster’s participation in sports had focused more on other factors rather than on administrative factors. This study, therefore, investigated the importance of administrative factors (availability of facilities, availability of equipment, funding, scheduling of sports programme and administrative style of school principals) on students’ sports participation in private and public secondary schools in Kwara State, Nigeria. Descriptive survey research design using validated and structured questionnaire, was adopted. Stratified random sampling technique was used to pick the students both male and female. A total of two thousand five hundred and sixty participants were involved in the study. A reliable coefficient of r=0.82 was obtained for the instruments using Cronbach Alpha. Data were analyzed using multiple regressions to test the hypotheses at 00.5 significant levels. At the end of the study, it was discovered that the relative contributions of administrative factors among the students were: availability of facilities (β=0.314), availability of equipment (β=0.444), funding (β=0.301), scheduling of sports programme (β=0.447), made relative contributions to the dependent variable, administrative style of school principal (β=0.077) did not make significant but minimal contribution to the student’s sports participation.

Keywords: administrative determinants, secondary school students, physical activity, sports participation

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1432 The Impact of Socioeconomic Status on Citizens’ Perceptions of Social Justice in China

Authors: Yan Liu

Abstract:

The Gini coefficient indicates that the inequality of income distribution is rising in China. How individuals viewing the equality of current society is an important predicator of social turbulence. Perceptions of social justice may vary according to the social stratification. People usually use socioeconomic status to identify divisions between social stratifications. The objective of this study is to explore the potential influence of socioeconomic status on citizens’ perceptions of social justice in China. Socioeconomic status (SES) is usually reflected by either an SES indicator or a composite of three core dimensions: education, income and occupation. With data collected in the 2010 Chinese General Social Survey (CGSS), this study uses OLS regression analyses to examine the relationship between socioeconomic status (SES) and citizens’ perceptions of social justice. This study finds that most Chinese citizens believe that the current society is fair or more than fair. Socioeconomic status (SES) has a positive impact on citizens’ perceptions of social justice, which means individuals with higher indicator of socioeconomic status prefer to believe current society is fair. However, the three core dimensions which are used to measure socioeconomic status (SES) have different influences on perceptions of social justice: First, income helps enhance citizens’ sense of social justice. Second, education weakens citizens’ sense of social justice. Third, compared to the middle occupational status, people of both higher occupational status and lower occupational status have higher levels of perceptions of social justice. Though education creates a negative influence on perceptions of social justice, its effect is much weaker than that of income, which indicates income is a determining factor for enhancing people’s perceptions of social justice in China’s market society. Policy implications are discussed.

Keywords: education, income, occupation, perceptions of social justice, social stratification, socioeconomic status

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1431 Visco - Plastic Transition and Transfer of Plastic Material with SGF in case of Linear Dry Friction Contact on Steel Surfaces

Authors: Lucian Capitanu, Virgil Florescu

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Often for the laboratory studies, modeling of specific tribological processes raises special problems. One such problem is the modeling of some temperatures and extremely high contact pressures, allowing modeling of temperatures and pressures at which the injection or extrusion processing of thermoplastic materials takes place. Tribological problems occur mainly in thermoplastics materials reinforced with glass fibers. They produce an advanced wear to the barrels and screws of processing machines, in short time. Obtaining temperatures around 210 °C and higher, as well as pressures around 100 MPa is very difficult in the laboratory. This paper reports a simple and convenient solution to get these conditions, using friction sliding couples with linear contact, cylindrical liner plastic filled with glass fibers on plate steel samples, polished and super-finished. C120 steel, which is a steel for moulds and Rp3 steel, high speed steel for tools, were used. Obtaining the pressure was achieved by continuous request of the liner in rotational movement up to its elasticity limits, when the dry friction coefficient reaches or exceeds the hardness value of 0.5 HB. By dissipation of the power lost by friction on flat steel sample, are reached contact temperatures at the metal surface that reach and exceed 230 °C, being placed in the range temperature values of the injection. Contact pressures (in load and materials conditions used) ranging from 16.3-36.4 MPa were obtained depending on the plastic material used and the glass fibers content.

Keywords: plastics with glass fibers, dry friction, linear contact, contact temperature, contact pressure, experimental simulation

Procedia PDF Downloads 302
1430 Keeping Education Non-Confessional While Teaching Children about Religion

Authors: Tünde Puskás, Anita Andersson

Abstract:

This study is part of a research project about whether religion is considered as part of Swedish cultural heritage in Swedish preschools. Our aim in this paper is to explore how a Swedish preschool balance between keeping the education non-confessional and at the same time teaching children about a particular tradition, Easter.The paper explores how in a Swedish preschool with a religious profile teachers balance between keeping education non-confessional and teaching about a tradition with religious roots. The point of departure for the theoretical frame of our study is that practical considerations in pedagogical situations are inherently dilemmatic. The dilemmas that are of interest for our study evolve around formalized, intellectual ideologies, such us multiculturalism and secularism that have an impact on everyday practice. Educational dilemmas may also arise in the intersections of the formalized ideology of non-confessionalism, prescribed in policy documents and the common sense understandings of what is included in what is understood as Swedish cultural heritage. In this paper, religion is treated as a human worldview that, similarly to secular ideologies, can be understood as a system of thought. We make use of Ninian Smart's theoretical framework according to which in modern Western world religious and secular ideologies, as human worldviews, can be studied from the same analytical framework. In order to be able to study the distinctive character of human worldviews Smart introduced a multi-dimensional model within which the different dimensions interact with each other in various ways and to different degrees. The data for this paper is drawn from fieldwork carried out in 2015-2016 in the form of video ethnography. The empirical material chosen consists of a video recording of a specific activity during which the preschool group took part in an Easter play performed in the local church. The analysis shows that the policy of non-confessionalism together with the idea that teaching covering religious issues must be purely informational leads in everyday practice to dilemmas about what is considered religious. At the same time what the adults actually do with religion fulfills six of seven dimensions common to religious traditions as outlined by Smart. What we can also conclude from the analysis is that whether it is religion or a cultural tradition that is thought through the performance the children watched in the church depends on how the concept of religion is defined. The analysis shows that the characters of the performance themselves understood religion as the doctrine of Jesus' resurrection from the dead. This narrow understanding of religion enabled them indirectly to teach about the traditions and narratives surrounding Easter while avoiding teaching religion as a belief system.

Keywords: non-confessional education, preschool, religion, tradition

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1429 Screening Psychological Wellness in a South African Banking Industry: Psychometric Properties of the Sense of Coherence-29 Questionnaire and Multifactor Leadership Questionnaire

Authors: Nisha Harry, Keshia Sing

Abstract:

Orientation: The Multifactor Leadership Questionnaire (MLF) and the sense of coherence-29 (SCS) is an effective tools to assess the prevalence and underlying structures of empirically based taxonomies related to leadership and wellbeing. Research purpose: The purpose of the study was to test the psychometric properties of the SCS and Multifactor Leadership Questionnaire (MLQ) to screen for psychological wellness indices within the banking industry in South Africa. Motivation for the study: The contribution of these two instruments for the purpose of determining psychological wellness in a banking work environment is unique. Research design, approach, or method: The sample consisted of (N = 150) financial staff employed in a South African banking organisation. The age of the sample was: 37% (30 -40 yrs), 31% (20-30 yrs), 26% (40- 50 yrs), and 6% (50+yrs), of which 52% were males, 48% were females. The white race group was the majority at 29%, African at 26%, Coloured at 23%, and Indian was 22%. Main findings: Results from the exploratory factor analysis revealed a two-factor structure as the most satisfactory. Confirmatory factor analyses revealed the two-factor model displayed better good of-fit indices. Practical implications: The factor structure of the Sense of Coherence-29 scale (SCS), and the Multifactor Leadership Questionnaire (MLQ), have a value-added focus to determine psychological wellness within banking staff. It is essential to take into account these constructs when developing employee wellness interventions. Contribution/value add: Understanding the psychometric properties of the SCS, the self-reported form, and the MLQ questionnaire contributes to screening psychological wellness indices such as coping within the banking industry in a developing country like South Africa. Leaders are an important part of the implementation process of organisational employee wellness practices.

Keywords: factorial structure, leadership, measurement invariance, psychological wellness, sense of coherence

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1428 Optimum Performance of the Gas Turbine Power Plant Using Adaptive Neuro-Fuzzy Inference System and Statistical Analysis

Authors: Thamir K. Ibrahim, M. M. Rahman, Marwah Noori Mohammed

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This study deals with modeling and performance enhancements of a gas-turbine combined cycle power plant. A clean and safe energy is the greatest challenges to meet the requirements of the green environment. These requirements have given way the long-time governing authority of steam turbine (ST) in the world power generation, and the gas turbine (GT) will replace it. Therefore, it is necessary to predict the characteristics of the GT system and optimize its operating strategy by developing a simulation system. The integrated model and simulation code for exploiting the performance of gas turbine power plant are developed utilizing MATLAB code. The performance code for heavy-duty GT and CCGT power plants are validated with the real power plant of Baiji GT and MARAFIQ CCGT plants the results have been satisfactory. A new technology of correlation was considered for all types of simulation data; whose coefficient of determination (R2) was calculated as 0.9825. Some of the latest launched correlations were checked on the Baiji GT plant and apply error analysis. The GT performance was judged by particular parameters opted from the simulation model and also utilized Adaptive Neuro-Fuzzy System (ANFIS) an advanced new optimization technology. The best thermal efficiency and power output attained were about 56% and 345MW respectively. Thus, the operation conditions and ambient temperature are strongly influenced on the overall performance of the GT. The optimum efficiency and power are found at higher turbine inlet temperatures. It can be comprehended that the developed models are powerful tools for estimating the overall performance of the GT plants.

Keywords: gas turbine, optimization, ANFIS, performance, operating conditions

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1427 The Impact of Unconditional and Conditional Conservatism on Cost of Equity Capital: A Quantile Regression Approach for MENA Countries

Authors: Khalifa Maha, Ben Othman Hakim, Khaled Hussainey

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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

Procedia PDF Downloads 359