Search results for: total internal reflection
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 11832

Search results for: total internal reflection

8472 Digitalize or Die-Responsible Innovations in Healthcare and Welfare Sectors

Authors: T. Iakovleva

Abstract:

Present paper suggests a theoretical model that describes the process of the development of responsible innovations on the firm level in health and welfare sectors. There is a need to develop new firm strategies in these sectors. This paper suggests to look on the concept of responsible innovation that was originally developed on the social level and to apply this new concept to the new area of firm strategy. The rapid global diffusion of information and communication technologies has greatly improved access to knowledge. At the same time, communication is cheap, information is a commodity, and global trade increases technological diffusion. As a result, firms and users, including those outside of industrialized nations, get early exposure to the latest technologies and information. General-purpose technologies such as mobile phones and 3D printers enable individuals to solve local needs and customize products. The combined effect of these changes is having a profound impact on the innovation landscape. Meanwhile, the healthcare sector is facing unprecedented challenges, which are magnified by budgetary constraints, an aging population and the desire to provide care for all. On the other hand, patients themselves are changing. They are savvier about their diseases, they expect their relation with the healthcare professionals to be open and interactive, but above all they want to be part of the decision process. All of this is a reflection of what is already happening in other industries where customers have access to large amount of information and became educated buyers. This article addresses the question of how ICT research and innovation may contribute to developing solutions to grand societal challenges in a responsible way. A broad definition of the concept of responsibility in the context of innovation is adopted in this paper. Responsibility is thus seen as a collective, uncertain and future-oriented activity. This opens the questions of how responsibilities are perceived and distributed and how innovation and science can be governed and stewarded towards socially desirable and acceptable ends. This article addresses a central question confronting politicians, business leaders, and regional planners.

Keywords: responsible innovation, ICT, healthcare, welfare sector

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8471 Impact of Breed and Physiological Status on Blood Content of Goats in Arid Conditions of Algeria

Authors: Lilia Belkacem, Zahra Rouabah, Assia Allaoui, Karina Bachtarzi, Souhila Belkadi, Boubakeur Safsaf, Madjid Tlidjane

Abstract:

The Damascus breed, known for its prolificacy and milking ability, is recently imported in Algeria. Farmers tend to improve the local native herds by crossbreeding with Damascus bucks. The aim of the current investigation was to study the effects of physiological status on blood progesterone and some biochemical parameters in Shami goats and their crosses with local breed in arid conditions of Algeria. Ten does with an age range of 1.5- 3 years and BSC between 2.5 and 3.5 were used. Female goats were divided into two groups of five animals each: Damascus, and crossbred (Damascus x Arbia). All females were estrus synchronized and naturally mated. Blood samples were collected before intravaginal sponge insertion (non- pregnant), in early (30 days after sponge removal), mid (90 days), late pregnancy (130 days) and after kidding (30 days post-partum). Results demonstrate a significant effect of the reproductive stage on progesterone (P4) levels in both groups, on glycemia and cholesterolemia in crossbred does (p<0.05) and on albuminemia and uremia in Damascus ones. Concentrations of triglycerides, total proteins, globulin and creatinine revealed no significant difference between physiological phases in both groups (p>0.05). Breed effect was detected in early and mid-pregnancy for P4, in early pregnancy and lactation for total proteins and in lactation for globulin with lower concentrations in Damascus compared to crossbred does. Changes in P4 and biochemical profiles of both groups reflect the female goat’s adaptation to increased requirement of gestation and lactation in arid conditions of Algeria.

Keywords: damascus goat, crossbred, reproductive status, progesterone, biochemical metabolites

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8470 Approach-Avoidance and Intrinsic-Extrinsic Motivation of Adolescent Computer Games Players

Authors: Monika Paleczna, Barbara Szmigielska

Abstract:

The period of adolescence is a time when young people are becoming more and more active and conscious users of the digital world. One of the most frequently undertaken activities by them is computer games. Young players can choose from a wide range of games, including action, adventure, strategy, and logic games. The main aim of this study is to answer the question about the motivation of teenage players. The basic question is what motivates young players to play computer games and what motivates them to play a particular game. Fifty adolescents aged 15-17 participated in the study. They completed a questionnaire in which they determined what motivates them to play, how often they play computer games, and what type of computer games they play most often. It was found that entertainment and learning English are among the most important motives. The most important specific features related to a given game are the knowledge of its previous parts and the ability to play for free. The motives chosen by the players will be described in relation to the concepts of internal and external as well as approach and avoidance motivation. An additional purpose of this study is to present data concerning preferences regarding the type of games and the amount of time they spend playing.

Keywords: computer games, motivation, game preferences, adolescence

Procedia PDF Downloads 191
8469 Epidemiological profile of Tuberculosis Disease in Meknes, Morocco. Descriptive analysis, 2016-2020

Authors: Authors: A. Lakhal, M. Bahalou, A. Khattabi

Abstract:

Introduction: Tuberculosis is one of the world's deadliest infectious diseases. In Morocco, a total of 30,636 cases of Tuberculosis, all forms combined, were reported in 2015, representing an incidence of 89 cases per 100,000 population. The number of deaths from tuberculosis (TB) was 656 cases. In the prefecture of Meknes, its incidence remains high compared to the national level. The objective of this work is to describe the epidemiological profile of tuberculosis in the prefecture of Meknes. Methods: It is a descriptive analysis of TB cases reported between 2016 and 2020 at the regional diagnostic center of tuberculosis and respiratory diseases. We performed analysis by using Microsoft Excel and EpiInfo 7. Results: Epidemiological data from 2016 to 2020 report a total of 4100 new cases of all forms of tuberculosis, with an average of 820 new cases per year. The median age is 32 years. There is a clear male predominance, on average 58% of cases are male and 42% female. The incidence rate of bacteriologically confirmed tuberculosis per 100,000 inhabitants has increased from 35 cases per 100,000 inhabitants in 2016 to 39.4 cases per 100,000 inhabitants in 2020. The confirmation rate for pulmonary tuberculosis decreased from 84% in 2016 to 75% in 2020. Pulmonary involvement predominates by an average of 46%, followed by lymph node involvement 29%and pleural involvement by an average of 10%. Digestive, osteoarticular, genitourinary, and meningeal involvement occurs in 8% of cases. Primary tuberculosis infection occurs in an average of 0.5% of cases. The proportion of HIV-TB co-infections was 2.8 in 2020. Conclusion: The incidence of tuberculosis in Meknes remains high compared to the national level. Thus, it is imperative to reinforce the earlier detection; improve the contact tracing, detection methods of cases for their confirmation and treatment, and to reduce the proportion of the lost to follow up as well.

Keywords: tuberculosis, epidemiological profile, meknes, morocco

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8468 Association of Vascular Endothelial Growth Factor Gene +405 C>G and -460 T>C Polymorphism with Type 2 Diabetic Foot Ulcer Patient in Cipto Mangunkusumo National Hospital Jakarta

Authors: Dedy Pratama, Akhmadu Muradi, Hilman Ibrahim, Raden Suhartono, Alexander Jayadi Utama, Patrianef Darwis, S. Dwi Anita, Luluk Yunaini, Kemas Dahlan

Abstract:

Introduction: Vascular endothelial growth factor (VEGF) gene shows association with various angiogenesis conditions including Diabetic Foot Ulcer (DFU) disease. In this study, we performed this study to examine VEGF gene polymorphism associated with DFU. Methods: Case-control study of polymorphism of VEGF gene +405 C>G and -460 T>C, of diabetes mellitus (DM) type 2 with Diabetic Foot Ulcer (DFU) in Cipto Mangunkusumo National Hospital (RSCM) Jakarta from June to December 2016. Results: There were 203 patients, 102 patients with DFU and 101 patients without DFU. Forty-nine point 8 percent of total samples is male and 50,2% female with mean age 56,06 years. Distribution of the wild-type genotype VEGF +405 C>G wild type CC was found in 6,9% of respondents, the number of mutant heterozygote CG was 69,5% and mutant homozygote GG was 19,7%. Cumulatively, there were 6,9% wild-type and 85,2% mutant and 3,9% of total blood samples could not be detected on PCR-RFLP. Distribution of VEGF allele +405 C>G C alleles were 43% and G alleles were 57%. Distribution of genotype from VEGF gene -460 T>C is wild type TT 42,9%, mutant heterozygote TC 37,9% and mutant homozygote CC 13,3%. Cumulatively, there were 42,9% wild-type and 51% mutant type. Distribution of VEGF -460 T>C were 62% T allele and 38% C allele. Conclusion: In this study we found the distribution of alleles from VEGF +405 C>G is C 43% and G 57% and from VEGF -460 T>C; T 62% and C 38%. We propose that G allele in VEGF +405 C>G can act as a protective allele and on the other hands T allele in VEGF -460 T>C could be acted as a risk factor for DFU in diabetic patients.

Keywords: diabetic foot ulcer, diabetes mellitus, polymorphism, VEGF

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8467 Assessment of Occupational Exposure and Individual Radio-Sensitivity in People Subjected to Ionizing Radiation

Authors: Oksana G. Cherednichenko, Anastasia L. Pilyugina, Sergey N.Lukashenko, Elena G. Gubitskaya

Abstract:

The estimation of accumulated radiation doses in people professionally exposed to ionizing radiation was performed using methods of biological (chromosomal aberrations frequency in lymphocytes) and physical (radionuclides analysis in urine, whole-body radiation meter, individual thermoluminescent dosimeters) dosimetry. A group of 84 "A" category employees after their work in the territory of former Semipalatinsk test site (Kazakhstan) was investigated. The dose rate in some funnels exceeds 40 μSv/h. After radionuclides determination in urine using radiochemical and WBC methods, it was shown that the total effective dose of personnel internal exposure did not exceed 0.2 mSv/year, while an acceptable dose limit for staff is 20 mSv/year. The range of external radiation doses measured with individual thermo-luminescent dosimeters was 0.3-1.406 µSv. The cytogenetic examination showed that chromosomal aberrations frequency in staff was 4.27±0.22%, which is significantly higher than at the people from non-polluting settlement Tausugur (0.87±0.1%) (р ≤ 0.01) and citizens of Almaty (1.6±0.12%) (р≤ 0.01). Chromosomal type aberrations accounted for 2.32±0.16%, 0.27±0.06% of which were dicentrics and centric rings. The cytogenetic analysis of different types group radiosensitivity among «professionals» (age, sex, ethnic group, epidemiological data) revealed no significant differences between the compared values. Using various techniques by frequency of dicentrics and centric rings, the average cumulative radiation dose for group was calculated, and that was 0.084-0.143 Gy. To perform comparative individual dosimetry using physical and biological methods of dose assessment, calibration curves (including own ones) and regression equations based on general frequency of chromosomal aberrations obtained after irradiation of blood samples by gamma-radiation with the dose rate of 0,1 Gy/min were used. Herewith, on the assumption of individual variation of chromosomal aberrations frequency (1–10%), the accumulated dose of radiation varied 0-0.3 Gy. The main problem in the interpretation of individual dosimetry results is reduced to different reaction of the objects to irradiation - radiosensitivity, which dictates the need of quantitative definition of this individual reaction and its consideration in the calculation of the received radiation dose. The entire examined contingent was assigned to a group based on the received dose and detected cytogenetic aberrations. Radiosensitive individuals, at the lowest received dose in a year, showed the highest frequency of chromosomal aberrations (5.72%). In opposite, radioresistant individuals showed the lowest frequency of chromosomal aberrations (2.8%). The cohort correlation according to the criterion of radio-sensitivity in our research was distributed as follows: radio-sensitive (26.2%) — medium radio-sensitivity (57.1%), radioresistant (16.7%). Herewith, the dispersion for radioresistant individuals is 2.3; for the group with medium radio-sensitivity — 3.3; and for radio-sensitive group — 9. These data indicate the highest variation of characteristic (reactions to radiation effect) in the group of radio-sensitive individuals. People with medium radio-sensitivity show significant long-term correlation (0.66; n=48, β ≥ 0.999) between the values of doses defined according to the results of cytogenetic analysis and dose of external radiation obtained with the help of thermoluminescent dosimeters. Mathematical models based on the type of violation of the radiation dose according to the professionals radiosensitivity level were offered.

Keywords: biodosimetry, chromosomal aberrations, ionizing radiation, radiosensitivity

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8466 Agronomic Evaluation of Flax Cultivars (Linum Usitatissimum L.) in Response to Irrigation Intervals

Authors: Emad Rashwan, M. Mousa, Ayman EL Sabagh, Celaleddin Barutcular

Abstract:

Flax is a potential winter crop for Egypt that can be grown for both seed and fiber. The study was conducted during two successive winter seasons of 2013/2014, and 2014/2015 in the experimental farm of El-Gemmeiza Agricultural Research Station, Agriculture research Centre, Egypt. The objective of this work was to evaluate the effect of irrigation intervals (25, 35 and 45) on the seed yield and quality of flax cultivars (Sakha1, Giza9 and Giza10). Obtained results indicate that highly significant for all studied traits among irrigation intervals except oil percentage that was not significant in both seasons. Irrigated flax plants every 35 days gave the maximum values for all characters. In contrast, irrigation every 45 days gave the minimum values for all studied characters under this study. In respect to cultivars, significant differences in most yield and quality characters were found. Furthermore, the performance of Sakha1 cultivar was superior in total plant height, main stem diameter, seed index, seed, oil, biological and straw yield /ha as well as fiber length and fiber fineness. Meanwhile, Giza9 and Giza10 cultivars were surpassed in fiber yield/hand fiber percentage, respectively. The interactions between irrigation intervals and flax cultivars were highly significant for total plant height, main stem diameter, seed, oil, biological and straw yields /ha. Based on the results, all flax cultivars recorded the maximum values for major traits were measured under irrigation of flax plants every 35 days.

Keywords: flax, fiber, irrigation intervals, oil, seed yield

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8465 Supplementation of Leucahena leucochepala on Rice Straw Ammoniated Complete Feed on Fiber Digestibility and in vitro Rumen Fermentation Characteristics

Authors: Mardiati Zain, W. S. N. Rusmana, Erpomen, Malik Makmur, Ezi Masdia Putri

Abstract:

Background and Aim: The leaves of the Leucaenaleucocephala tree have potential as a nitrogen source for ruminants. Leucaena leaf meal as protein supplement has been shown to improve the feed quality of ruminants. The effects of different levels of Leucaena leucocephala supplementation as substitute of concentrate on fiber digestibility and in vitro rumen fermentation characteristics were investigated. This research was conducted in vitro. The study used a randomized block design consisting of 3 treatments and 5 replications. The treatments were A. 40% rice straw ammoniated + 60% concentrate, B. 40% rice straw ammoniated + 50% concentrate + 10% Leucaena leuchephala, C. 40% rice straw ammoniated + 40% concentrate + 20% Leucaena leuchephala, Result: The results showed that the addition of Leucaena leucocephala increased the digestibility of Neutral detergent Fiber NDF and Acid Detergent Fiber (ADF) (p < 0.05). In this study, rumen NH3, propionate, amount of escape protein and total Volatyl Fatty Acid (VFA) were found increased significantly at treatment B. No significant difference was observed in acetate and butyrate production. The populations of total protozoa and methane production had significantly decreased (P < .05) in supplemented group. Conclusion: Supplementation of leuchaena leucochepala on completed feed based on ammoniated rice straw in vitro can increase fiber digestibility, VFA production and decreased protozoa pupulataion and methane production. Supplementation of 10% and 20% L. leucochepala were suitable to be used for further studies, therefore in vivo experiment is required to study the effects on animal production.

Keywords: digestibility, Leucaena leucocephala, complete feed, rice straw ammoniated

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8464 Environmental Degradation and Sustainable Measures: A Case Study in Nepal

Authors: Megha Raj Regmi

Abstract:

Water Supply and Sanitation coverage in Nepal is not satisfactory in South Asia. Far less than expected achievements have been realized in sanitation following the SDG for Nepal. There are so many queues of buckets to fetch water in the heart of the capital city Kathmandu. In Kathmandu Valley, daily water demand is 400 million litres, but the supply is only 200 million litres daily. Over- exploitation of ground water and traditional water sources causing the water levels to drop to alarming levels while most of the traditional waterspouts are also drying up. While about 40% of the World's population is deprived of drinking water, the urban populace uses excessive quantities of fresh water to flush the excreta. Water Supply and Basic Sanitation coverage in Nepal is 86% and 92%, respectively, of the total population. This research work basically deals with more than one thousand dry toilets constructed in peri-urban areas. The work has used appropriate technology and studied their performances in the context of Nepal based on complete laboratory analyses and regular monitoring. It has been found that dry toilets have a clear advantage in NPK recovery over traditional water-borne sanitation technology. This paper also deals with the effect of temperature in the decomposition process in dry toilets and also focuses on the different distinct technologies employed in Kathmandu Valley. This paper suggests the modifications needed in the implementation and study of the effect of human urine in composting and application on agriculture and the experience of more than one thousand Dry toilets in Kathmandu Valley. It also deals with the practices of bio-gas generation and community-led total sanitation to cope with the challenges of sanitation and hygiene in Nepal. The paper also describes in depth the different types of biomass energy production methods from the human and cattle manure units, including bio-gas generation from the kitchen wastes produced by a student hostel mixed with toilet waste. The uses of decomposed feces as a soil conditioner have been described along with the challenges and prospects of the uses of urine in agriculture as eco-friendly fertilizer in the context of Nepal. Finally, the paper exhibits a comparative study of all types of dry toilet developments in developed and developing countries like Australia, South Korea, Malaysia, China, India, Ukraine and Nepal. The community groups in our financial assistance have made many models of public toilets with biogas which are very successful in the height of 600 m up to 2000 meters from the mean sea level. In conclusion it makes a plea for the acceptance of these toilets for planners and decision makers with a set of pragmatic recommendations.

Keywords: bio- gas public toilet, dry toilet, low-cost technology, sustainable sanitation, total sanitation

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8463 Ranking of Managerial Parameters Impacting upon Performance of Football Referees in Iran

Authors: Mohammad Reza Boromand, Masoud Moradi, Amin Eskandari

Abstract:

The present study attempts to determine ranking of managerial parameters impacting upon performance of football referees in Iran. The population consisted of all referees in Leagues 1, 2 and 3 as well as super league of Iran (N=273), of which we selected 160 referees and assistant referees in 2013-2014. A research-designed questionnaire was used for data collection which was divided into two sections: (1) Demographic details (age range, Marital status, employment, refereeing experience, education level, refereeing level and proficiency) and (2) items related to parameters impacting upon performance of referees (structural parameters, operational parameters, environmental parameters, temporal parameters, economic parameters, facilities and tools, personal performance and performance evaluation). Internal consistency was calculated by Cronbach's alpha (r=0.85). For data analysis, we performed Freedman's Test and used SPSS software (α>0.05), along with descriptive statistics. The findings showed the following ranking for the above-mentioned managerial parameters: Facilities and tools, personal performance, economic parameters, structural parameters, operational parameters, environmental parameters, temporal parameters, and performance evaluation.

Keywords: Iran, football referees, managerial parameters, performance

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8462 Professional Skills Development of Educational Leaders Through Drama in Education: An Example of Best Practice in Greece

Authors: Christina Zourna, Ioanna Papavassiliou-Alexiou

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Drama in Education (DiE) is a dynamic experiential method that can be used in many interdisciplinary contexts. In the Educational and Social Policy Department, University of Macedonia, Thessaloniki, Greece, DiE is being used as a core method for developing professional competences in pre- and postgraduate courses as well as adult education training programs. In this presentation, an innovative DiE application will be described concerning the development of educational leaders’ skills necessary to meet unprecedented, unexpected challenges in the 21st century schools. In a non-threatening risk-taking no-penalty environment, future educational leaders live-in-role problems, challenges, and dilemmas before having to face similar ones in their profession. Through personal involvement, emotional engagement, and reflection, via individual and group activities, they experience the behaviour, dilemmas, decision-making processes, and informed choices of a recognized leader and are able to make connections with their own life. As pretext serves the life of Alexander the Great, the Macedonian King who defeated the vast Persian empire in the 4th century BC and, by uniting all Greeks, conquered the up-to-date known eastern world thanks to his authentic leadership skills and exceptional personality traits. Since the early years of his education mastered by the famous Greek philosopher Aristotle, Alexander proved his unique qualities by providing the world with the example of an undeniably genuine, inspirational, effective, and most recognizable authentic leader. Through questionnaires and individual interviews, participants in these workshops revealed how they developed active listening, empathy, creativity, imagination, critical strategic and out-of-the-box thinking, cooperation and own vision communicating, crisis management skills, self-efficacy, self-awareness, self-exposure, information management, negotiation and inspiration skills, enhanced sense of responsibility and commitment, and decision-making skills.

Keywords: drama in education method, educational leadership, professional competences, skills’ development

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8461 The Concentration of Natural Alpha Emitters Radionuclides in Fish and Their Contribution to the Internal Dose

Authors: Wagner Pereira, Alphonse Kelecom

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Mining can impact the environment, and the major impact of some mining activities is the radiological impact. In human populations, such impact is well studied and regulated. For biota, this assessment always had as focus the protection of human food chain. The protection of biota itself is a new approach, still developing. In order to contribute to this new approach, fish collecting was carried out in areas of naturally occurring radioactive materials (NORM), where a uranium mine is in decommissioning phase. The activity concentrations were analyzed, in Bq/kg wet weight, for Uranium (Unat), Th-232 and Ra-226 in the lambari fish Astyanax bimaculatus L. (omnivorous fish) and in the traíra fish Hoplias malabaricus Bloch, 1794 (carnivorous fish). Seven composite samples (that is: a sufficient number of individuals to reach at least 2 kg of fresh weight) were collected every six months between 2013 and 2015. The mean activity concentrations (AC) for uranium ranged from 1.12 (lambari) to 0.60 (lungfish). For Th, variations ranged from 0.30 to 0.05 (lambari and traíra, respectively). Finally, the Ra-226 means ranged between 0.08 and 0.03. No temporal trends of accumulation could be identified. Systematically, the AC values of radionuclides were higher in omnivorous fish when compared to the carnivore ones.

Keywords: biota dose, NORM, fish, environmental protection

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8460 Spatial Distribution of Land Use in the North Canal of Beijing Subsidiary Center and Its Impact on the Water Quality

Authors: Alisa Salimova, Jiane Zuo, Christopher Homer

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The objective of this study is to analyse the North Canal riparian zone land use with the help of remote sensing analysis in ArcGis using 30 cloudless Landsat8 open-source satellite images from May to August of 2013 and 2017. Land cover, urban construction, heat island effect, vegetation cover, and water system change were chosen as the main parameters and further analysed to evaluate its impact on the North Canal water quality. The methodology involved the following steps: firstly, 30 cloudless satellite images were collected from the Landsat TM image open-source database. The visual interpretation method was used to determine different land types in a catchment area. After primary and secondary classification, 28 land cover types in total were classified. Visual interpretation method was used with the help ArcGIS for the grassland monitoring, US Landsat TM remote sensing image processing with a resolution of 30 meters was used to analyse the vegetation cover. The water system was analysed using the visual interpretation method on the GIS software platform to decode the target area, water use and coverage. Monthly measurements of water temperature, pH, BOD, COD, ammonia nitrogen, total nitrogen and total phosphorus in 2013 and 2017 were taken from three locations of the North Canal in Tongzhou district. These parameters were used for water quality index calculation and compared to land-use changes. The results of this research were promising. The vegetation coverage of North Canal riparian zone in 2017 was higher than the vegetation coverage in 2013. The surface brightness temperature value was positively correlated with the vegetation coverage density and the distance from the surface of the water bodies. This indicates that the vegetation coverage and water system have a great effect on temperature regulation and urban heat island effect. Surface temperature in 2017 was higher than in 2013, indicating a global warming effect. The water volume in the river area has been partially reduced, indicating the potential water scarcity risk in North Canal watershed. Between 2013 and 2017, urban residential, industrial and mining storage land areas significantly increased compared to other land use types; however, water quality has significantly improved in 2017 compared to 2013. This observation indicates that the Tongzhou Water Restoration Plan showed positive results and water management of Tongzhou district had been improved.

Keywords: North Canal, land use, riparian vegetation, river ecology, remote sensing

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8459 Some Issues of Measurement of Impairment of Non-Financial Assets in the Public Sector

Authors: Mariam Vardiashvili

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The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: cash-generating assets, non-cash-generating assets, recoverable (usable restorative) value, value of use

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8458 Internal Assessment of Satisfaction with the Quality of the Learning Process

Authors: Bulatbayeva A. A., Maxutova I. O., Ergalieva A. N.

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This article presents a study of the practice of self-assessment of the quality of training cadets in a military higher specialized educational institution. The research was carried out by means of a questionnaire survey aimed at identifying the degree of satisfaction of cadets with the organization of the educational process, quality of teaching, the quality of the organization of independent work, and the system of their assessment. In general, the results of the study are of an intermediate nature. Proven tools will be incorporated into the planning and effective management of the learning process. The results of the study can be useful for the administrators and managers of the military education system for teachers of military higher educational institutions for adjusting the content and technologies of training future specialists. The publication was prepared as part of applied grant research for 2020-2022 by order of the Ministry of Education and Science of the Republic of Kazakhstan on the topic "Development of a comprehensive methodology for assessing the quality of education of graduates of military special educational institutions."

Keywords: teaching quality, quality satisfaction, learning management, quality management, process approach, classroom learning, interactive technologies, teaching quality

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8457 Teacher Education in a Bilingual Perspective: Brazilian Sign Language and Portuguese

Authors: Neuma Chaveiro, Juliana Guimarães Faria

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Introduction: The thematic that guides this study is teacher training for the teaching of sign language in a perspective of bilingual education – specifically aimed at Brazilian public schools that offer inclusive education, and that have, among its students, deaf children who use Brazilian Sign Language as a means of communication and expression. In the Teacher Training Course for Letters/Libras at the Universidade Federal de Goiás/UFG, we developed a bilingual education project for the deaf, linked to PIBID (Institutional Scholarship for Teaching Initiation Program), funded by the Brazilian Federal Government through CAPES (Coordination for the Improvement of Higher Education Personnel). Goals: to provide the education of higher education teachers to work in public schools in basic education and to insert students from the UFG’s Letters/Libras course in the school’s daily life, giving them the opportunity for the creation and participation in methodological experiences and of teaching practices in order to overcome the problems identified in the teaching-learning process of deaf students, in a bilingual perspective, associating Libras (Brazilian Sign Language) and Portuguese. Methodology: qualitative approach and research-action, prioritizing action – reflection – action of the people involved. The Letters-Libras PIBID of the College of Letters/UFG, in this qualitative context, is guided by the assumptions of investigation-action to contribute to the education of the Libras teacher. Results: production of studies and researches in the area of education, professionalization and teaching practice for the degree holder in Letters: Libras; b) studies, research and training in bilingual education; c) clarification and discussion of the myths that permeate the reality of users of sign languages; d) involving students in the development of didactic materials for bilingual education. Conclusion: the PIBID Project Letters/Libras allows, both to the basic education school and to the teachers in training for the teaching of Libras, an integrated and collective work partnership, with discussions and changes in relation to bilingual education for the deaf and the teaching of Libras.

Keywords: deaf, sign language, teacher training, educacion

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8456 Perceived Causes of Mathematics Phobia Amongst Senior Secondary School Students in Yenagoa Metropolis, Bayelsa State, Nigeria

Authors: Iniye Irene Wodi, Kennedy B. Gibson

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Students’ poor performance in mathematics in both internal and external examinations has been a source of concern to researchers in Nigeria. The cause of this has been attributed to both teachers and students. To this end, this study sought to find out students’ perceptions of teachers’ attributes as a cause of mathematics phobia among secondary school students in Bayelsa State Nigeria. The population of the study comprised of all students of senior secondary schools in Yenagoa metropolis. A sample of 120 students was drawn from this population using clustering and simple random sampling techniques. The instrument for data collection was a researcher constructed questionnaire titled Mathematics Phobia Questionnaire (MPQ). Data were analysed, and the results revealed that students perceived teachers’ attributes such as methods and styles of teaching, difficulty in communication, etc. as causes of mathematics phobia among students in senior secondary schools in Bayelsa State. Based on the result, it was therefore recommended that mathematics teachers should be retrained periodically in order to learn new and innovative ways of teaching mathematics to prevent its phobia among students.

Keywords: mathematics phobia, teacher attributes, teaching method, teaching style

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8455 Guided Information Campaigns for Counter-Terrorism: Behavioral Approach to Interventions Regarding Polarized Societal Network

Authors: Joshua Midha

Abstract:

The basis for information campaigns and behavioral interventions has long reigned as a tactic. From the Soviet-era propaganda machines to the opinion hijacks in Iran, these measures are now commonplace and are used for dissemination and disassembly. However, the use of these tools for strategic diffusion, specifically in a counter-terrorism setting, has only been explored on the surface. This paper aims to introduce a larger conceptual portion of guided information campaigns into preexisting terror cells and situations. It provides an alternative, low-risk intervention platform for future military strategy. This paper highlights a theoretical framework to lay out the foundationary details and explanations for behavioral interventions and moves into using a case study to highlight the possibility of implementation. It details strategies, resources, circumstances, and risk factors for intervention. It also sets an expanding foundation for offensive PsyOps and argues for tactical diffusion of information to battle extremist sentiment. The two larger frameworks touch on the internal spread of information within terror cells and external political sway, thus charting a larger holistic purpose of strategic operations.

Keywords: terrorism, behavioral intervention, propaganda, SNA, extremism

Procedia PDF Downloads 99
8454 Cyber Security Enhancement via Software Defined Pseudo-Random Private IP Address Hopping

Authors: Andre Slonopas, Zona Kostic, Warren Thompson

Abstract:

Obfuscation is one of the most useful tools to prevent network compromise. Previous research focused on the obfuscation of the network communications between external-facing edge devices. This work proposes the use of two edge devices, external and internal facing, which communicate via private IPv4 addresses in a software-defined pseudo-random IP hopping. This methodology does not require additional IP addresses and/or resources to implement. Statistical analyses demonstrate that the hopping surface must be at least 1e3 IP addresses in size with a broad standard deviation to minimize the possibility of coincidence of monitored and communication IPs. The probability of breaking the hopping algorithm requires a collection of at least 1e6 samples, which for large hopping surfaces will take years to collect. The probability of dropped packets is controlled via memory buffers and the frequency of hops and can be reduced to levels acceptable for video streaming. This methodology provides an impenetrable layer of security ideal for information and supervisory control and data acquisition systems.

Keywords: moving target defense, cybersecurity, network security, hopping randomization, software defined network, network security theory

Procedia PDF Downloads 194
8453 Quantitative Trait Loci Analysis in Multiple Sorghum Mapping Populations Facilitates the Dissection of Genetic Control of Drought Tolerance Related Traits in Sorghum [Sorghum bicolor (Moench)]

Authors: Techale B., Hongxu Dong, Mihrete Getinet, Aregash Gabizew, Andrew H. Paterson, Kassahun Bantte

Abstract:

The genetic architecture of drought tolerance is expected to involve multiple loci that are unlikely to all segregate for alternative alleles in a single bi-parental population. Therefore, the identification of quantitative trait loci (QTL) that are expressed in diverse genetic backgrounds of multiple bi-parental populations provides evidence about both background-specific and common genetic variants. The purpose of this study was to map QTL related to drought tolerance using three connected mapping populations of different genetic backgrounds to gain insight into the genomic landscape of this important trait in elite Ethiopian germplasm. The three bi-parental populations, each with 207 F₂:₃ lines, were evaluated using an alpha lattice design with two replications under two moisture stress environments. Drought tolerance related traits were analyzed separately for each population using composite interval mapping, finding a total of 105 QTLs. All the QTLs identified from individual populations were projected on a combined consensus map, comprising a total of 25 meta QTLs for seven traits. The consensus map allowed us to deduce locations of a larger number of markers than possible in any individual map, providing a reference for genetic studies in different genetic backgrounds. The mQTL identified in this study could be used for marker-assisted breeding programs in sorghum after validation. Only one trait, reduced leaf senescence, showed a striking bias of allele distribution, indicating substantial standing variation among present varieties that might be employed in improving drought tolerance of Ethiopian and other sorghums.

Keywords: Drought tolerance , Mapping populations, Meta QTL, QTL mapping, Sorghum

Procedia PDF Downloads 184
8452 Quality Assessment Of Instant Breakfast Cereals From Yellow Maize (Zea mays), Sesame (Sesamum indicium), And Mushroom (Pleurotusostreatus) Flour Blends

Authors: Mbaeyi-Nwaoha, Ifeoma Elizabeth, Orngu, Africa Orngu

Abstract:

Composite flours were processed from blends of yellow maize (Zea mays), sesame seed (Sesamum indicum) and oyster mushroom (Pleurotus ostreatus) powder in the ratio of 80:20:0; 75:20:5; 70:20:10; 65:20:10 and 60:20:20, respectively to produce the breakfast cereal coded as YSB, SMB, TMB, PMB and OMB with YSB as the control. The breakfast cereals were produced by hydration and toasting of yellow maize and sesame to 160oC for 25 minutes and blended together with oven dried and packaged oyster mushroom. The developed products (flours and breakfast cereals) were analyzed for proximate composition, vitamins, minerals, anti-nutrients, phytochemicals, functional, microbial and sensory properties. Results for the flours showed: proximate composition (%): moisture (2.59-7.27), ash (1.29-7.57), crude fat (0.98-14.91), fibre (1.03-16.02), protein (10.13-35.29), carbohydrate (75.48-38.18) and energy (295.18-410.75kcal). Vitamins ranged as: vitamin A (0.14-9.03 ug/100g), vitamin B1 (0.14-0.38), vitamin B2 (0.07-0.15), vitamin B3(0.89-4.88) and Vitamin C (0.03-4.24). Minerals (mg/100g) were reported thus: calcium (8.01-372.02), potassium (1.40-1.85), magnesium (12.09-13.15), iron (1.23-5.25) and zinc (0.85-2.20). The results for anti-nutrients and phytochemical ranged from: tannin (1.50-1.61mg/g), Phytate (0.40-0.71mg/g), Oxalate(1.81-2.02mg/g), Flavonoid (0.21-1.27%) and phenolic (1.12-2.01%). Functional properties showed: bulk density (0.51-0.77g/ml), water absorption capacity (266.0-301.5%), swelling capacity (136.0-354.0%), least Gelation (0.55-1.45g/g) and reconstitution index (35.20-69.60%). The total viable count ranged from 6.4× 102to1.0× 103cfu/g while the total mold count was from 1.0× 10to 3.0× 10 cfu/g. For the breakfast cereals, proximate composition (%) ranged thus: moisture (4.07-7.08), ash (3.09-2.28), crude fat(16.04-12.83), crude fibre(4.30-8.22), protein(16.14-22.54), carbohydrate(56.34-47.04) and energy (434.34-393.83Kcal).Vitamin A (7.99-5.98 ug/100g), vitamin B1(0.08-0.42mg/100g), vitamin B2(0.06-0.15 mg/100g), vitamin B3(1.91-4.52 mg/100g) and Vitamin C(3.55-3.32 mg/100g) were reported while Minerals (mg/100g) were: calcium (75.31-58.02), potassium (0.65-4.01), magnesium(12.25-12.62), iron (1.21-4.15) and zinc (0.40-1.32). The anti-nutrients and phytochemical revealed the range (mg/g) as: tannin (1.12-1.21), phytate (0.69-0.53), oxalate (1.21-0.43), flavonoid (0.23-1.22%) and phenolic (0.23-1.23%). The bulk density (0.77-0.63g/ml), water absorption capacity (156.5-126.0%), swelling capacity (309.5-249.5%), least gelation (1.10-0.75g/g) and reconstitution index (49.95-39.95%) were recorded. From the total viable count, it ranged from 3.3× 102to4.2× 102cfu/g but no mold growth was detected. Sensory scores revealed that the breakfast cereals were acceptable to the panelist with oyster mushroom supplementation up to 10%.

Keywords: oyster mushroom (Pleurotus ostreatus), sesame seed (Sesamum indicum), yellow maize (Zea mays, instant breakfast cereals

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8451 In Ovo Injection of N-Carbamylglutamate Improves Growth Performance, Muscle Fiber Development, and Meat Quality in Broiler Chickens

Authors: Wang Yuan-hao, Habtamu Ayalew, Jing Wang, Shugeng Wu, Kai Qiu, Guanghai Qi, Haijun Zhang

Abstract:

N-carbamylglutamate (NCG) has emerged as a promising candidate for regulating endogenous arginine synthesis, thereby promoting desirable growth, carcass traits, and muscle development in broilers. Thus, this study aimed to investigate the effects of NCG in ovo feeding on the growth performance, growth hormones, and meat quality of Ross 308 breeder broilers. A total of 1680 embryo eggs were equally allocated into three treatment groups: non punctured control (NC), saline-injected control (SC; 100μL/egg), and N-carbamylglutamate injected group (NCG; 2 mg/egg). The treatment solution was injected into the amniotic cavity of the embryo at 17.5 days of incubation (DOI). For the subsequent 42 days of post hatch experimental sampling, a total of 360 broiler chicks with 6 replications per treatment and 15 chicks per replication were used. Chickens in the NCG group showed significantly higher (P<0.05) body weight gain (BWG) and final body weight (FBW) at both 21 and 42 days after hatch (DAH), while feed conversion efficiency (FCE) was significantly improved (P<0.05) at 42 DAH. The weight and percentage of drums at 21 DAH and the weight and percentage of breast muscle at 42 DAH were significantly higher (P<0.05) in the NCG group. In addition, insulin (INS), growth hormone (GH), and testosterone (T) levels were significantly higher (P<0.05) in the NCG groups at 21 and 42 DAH. Furthermore, triiodothyronine (T3) and tetraiodothyronine (T4) levels were significantly higher (P<0.05) in the NCG treatment group. Interestingly, meat color values were also significantly higher (P<0.05) in the NCG group at 24 hrs postmortem. Collectively, these findings show that 2 mg NCG in ovo injection improves the growth performance and meat quality of broilers; even the effects extend into the market age of the chickens.

Keywords: N-carbamylglutamate, broiler, in ovo injection, growth performance, meat quality

Procedia PDF Downloads 86
8450 Psychotraumatology: The Relationship Between Posttraumatic Stress Disorder and Criminal Justice Involvement in Vietnam War Veterans

Authors: Danielle Page

Abstract:

Foregoing studies, statistics, and medical evaluations have established a relationship between Posttraumatic stress disorder (PTSD) and criminal justice involvement in Vietnam veterans. War is highly trauma inducing and can leave combat veterans with mental disorders ranging from psychopathic thoughts to suicidal ideation. The majority of those suffering are unaware that they have PTSD, and as a coping mechanism, they often turn to self isolation. Beyond isolation, many veterans with symptomatic PTSD turn to aggression and substance abuse to cope with their internal agony. The most common crimes committed by veterans with PTSD fall into the assault and drug/alcohol abuse categories. Thus, a relationship is established between veteran populations and the criminal justice system. This dissertation aims to define the relationship between PTSD and criminal justice involvement in veterans, explore the mediating factors in this relationship, and analyze numerous court cases in this subject area. Further, it will examine the ways in which crime rates can be reduced for veterans with symptoms of PTSD. This ranges from the improvement of healthcare systems to the implementation of special courts to handle veteran cases.

Keywords: psychotraumatology, forensic psychology, PTSD, vietnam veterans

Procedia PDF Downloads 88
8449 Changing Geomorphosites in a Changing Lake: How Environmental Changes in Urmia Lake Have Been Driving Vanishing or Creating of Geomorphosites

Authors: D. Mokhtari

Abstract:

Any variation in environmental characteristics of geomorphosites would lead to destabilisation of their geotouristic values all around the planet. The Urmia lake, with an area of approximately 5,500 km2 and a catchment area of 51,876 km2, and to which various reasons over time, especially in the last fifty years have seen a sharp decline and have decreased by about 93 % in two recent decades. These variations are not only driving significant changes in the morphology and ecology of the present lake landscape, but at the same time are shaping newly formed morphologies, which vanished some valuable geomorphosites or develop into smaller geomorphosites with significant value from a scientific and cultural point of view. This paper analyses and discusses features and evolution in several representative coastal and island geomorphosites. For this purpose, a total of 23 geomorphosites were studied in two data series (1963 and 2015) and the respective data were compared and analysed. The results showed, The total loss in geomorphosites area in a half century amounted to a loss of more than 90% of the valuable geomorphosites. Moreover, the comparison between the mean yearly value of coastal area lost over the entire period and the yearly average calculated for the shorter period (1998-2014) clearly indicates a pattern of acceleration. This acceleration in the rate of reduction in lake area was seen in most of the southern half of the lake. In the region as well, the general water-level falling is not only causing the loss of a significant water resource, which is followed by major impact on regional ecosystems, but is also driving the most marked recent (last century) changes in the geotouristic landscapes. In fact, the disappearance of geomorphosites means the loss of tourism phenomenon. In this context attention must be paid to the question of conservation. The action needed to safeguard geomorphosites includes: 1) Preventive action, 2) Corrective action, and 3) Sharing knowledge.

Keywords: geomorphosite, environmental changes, changing lake, Urmia lake, northwest of Iran

Procedia PDF Downloads 382
8448 Social Media as a Means of Participation in Democracies

Authors: C. Arslan, K. Yakar

Abstract:

Social media is one of the most important and effective means of social interaction among people in which they create, share and exchange their ideas via photos, videos or voice messages. Although there are lots of communication tools. Social media sites are the most prominent ones that allows the users articulate themselves in a matter of seconds all around the world with almost any expenses and thus, they became very popular and widespread after its emergence. As the usage of social media increases, it becomes an effective instrument in social matters. While it is possible to use social media to emphasize basic human rights and protest some failures of any government as in “Arab Spring”, it is also possible to spread propaganda and misinformation just to cause long lasting insurgency, upheaval, turmoil or disorder as an instrument of intervention to internal affairs and state sovereignty by some hostile groups or countries. It is certain that social media has positive effects on participation in democracies allowing people express themselves freely and limitlessly, but obviously, the misuse of it is very common and it is quite possible that even a five-minute-long video record can topple down a government or give a solid reason to a government to review its policies on some certain areas. As one of the most important and effective means of participation, social media presents some opportunities as well as risks. In this study, the place of social media for participation in democracies will be demonstrated under the light of opportunities and risks.

Keywords: social media, democracy, participation, risks, opportunities

Procedia PDF Downloads 428
8447 Innovations in Enterprises (with References to Micro, Small and Medium Enterprises in Visakhapatnam District, India)

Authors: D. Lalitha Rani, K. Sankar Rao

Abstract:

MSMEs, due to their unique characteristics, are found to have inherent capabilities to undertake technological and non-technological innovations successfully across industries and nations. While there is considerable empirical evidence to throw light on SME innovation contributions in the context of developed countries, there is hardly any evidence to reveal how innovative SMEs are in rapidly industrializing economies like India. Indian MSMEs are largely incremental innovators, prompted by their customers and involved in product and/or process innovations. But majority carried out innovations with internal efforts only whereas the minority which obtained external support, had better technical strength, indulged in more frequent and both product & process innovations. Such MSMEs achieved better innovation performance as well as better economic performance. Some of them internationalized themselves in the process. However such achievements are “an oasis” in the vast Indian SME sector. How to promote (i) innovations, (ii) quality of innovations and (iii) patenting culture among the SMEs is a challenge for Indian Policy Makers. However this paper examines what are the innovation practices which are being carried out in this sector and identified the barriers for innovations in this sector and concludes with proposing some policy recommendations for promoting innovations in MSME sector in India.

Keywords: MSMEs, incremental innovators, policies, non-technological innovations

Procedia PDF Downloads 485
8446 Explanation and Temporality in International Relations

Authors: Alasdair Stanton

Abstract:

What makes for a good explanation? Twenty years after Wendt’s important treatment of constitution and causation, non-causal explanations (sometimes referred to as ‘understanding’, or ‘descriptive inference’) have become, if not mainstream, at least accepted within International Relations. This article proceeds in two parts: firstly, it examines closely Wendt’s constitutional claims, and while it agrees there is a difference between causal and constitutional, rejects the view that constitutional explanations lack temporality. In fact, this author concludes that a constitutional argument is only possible if it relies upon a more foundational, causal argument. Secondly, through theoretical analysis of the constitutional argument, this research seeks to delineate temporal and non-temporal ways of explaining within International Relations. This article concludes that while the constitutional explanation, like other logical arguments, including comparative, and counter-factual, are not truly non-causal explanations, they are not bound as tightly to the ‘real world’ as temporal arguments such as cause-effect, process tracing, or even interpretivist accounts. However, like mathematical models, non-temporal arguments should aim for empirical testability as well as internal consistency. This work aims to give clear theoretical grounding to those authors using non-temporal arguments, but also to encourage them, and their positivist critics, to engage in thoroughgoing empirical tests.

Keywords: causal explanation, constitutional understanding, empirical, temporality

Procedia PDF Downloads 198
8445 The Role of Risk Management Practices in the Relationship between Risks Factors and Construction Project Performance

Authors: Ali Abdullah Albezaghi

Abstract:

This article aims to introduce a conceptual framework that can facilitate investigations concerning the role of risk management practices in the relationship between construction risks and the construction project's performance. This article is structured based on the extant literature; it reviews theoretical perspectives, highlights the gaps, and illustrates the significance of developing a framework of suggested relationships. Despite growing interest in the role of risks in construction project performance, previous studies have paid little attention to investigating the moderating role of risk management practices on the risk-performance link. This has left researchers and construction project managers with minimal information to explain the conditions under which risk management practices can reduce the impact of project-related risks and improve performance. In this context, this article suggests a viable research model with propositions that assess risk-performance relationships and discusses the potential moderating effects on the domain relationship. This paper adds to the risk management literature by focusing on risk variables that directly impact performance. Further, it also considers the moderating role of risk management practices in such relationships.

Keywords: risk management practices, external risks, internal risks, project risks, project performance

Procedia PDF Downloads 143
8444 Unconventional Composite Inorganic Membrane Fabrication for Carbon Emissions Mitigation

Authors: Ngozi Nwogu, Godson Osueke, Mamdud Hossain, Edward Gobina

Abstract:

An unconventional composite inorganic ceramic membrane capable in carbon dioxide emission decline was fabricated and tested at laboratory scale to develop in conformism to various environmental guidelines to mitigate the effect of global warming. A review of the existing membrane technologies for carbon capture including the relevant gas transport mechanisms are presented and discussed. Single gas separation experiments using silica modified ceramic membrane with internal diameter 20mm, outside diameter 25mm and length of 368mm deposited on a macro porous supported reactor.was carried out to investigate individual gas permeation behaviours at different pressures and membrane efficiency after a dip coating method. Nitrogen, Carbon dioxide, Argon, Oxygen and Methane pure gases were used to investigate their individual permeation rates at various pressures. Results show that the gas flow rate increases with pressure drop. However at above a pressure of 3bar, CO2 permeability ratio to than the other gases indicated control of a more selective surface adsorptive transport mechanism.

Keywords: carbon dioxide, composite membranes, permeability, transport mechanisms

Procedia PDF Downloads 506
8443 Working Capital Management Practices in Small Businesses in Victoria

Authors: Ranjith Ihalanayake, Lalith Seelanatha, John Breen

Abstract:

In this study, we explored the current working capital management practices as applied in small businesses in Victoria, filling an existing theoretical and empirical gap in literature in general and in Australia in particular. Amidst the current global competitive and dynamic environment, the short term insolvency of small businesses is very critical for the long run survival. A firm’s short-term insolvency is dependent on the availability of sufficient working capital for feeding day to day operational activities. Therefore, given the reliance for short-term funding by small businesses, it has been recognized that the efficient management of working capital is crucial in respect of the prosperity and survival of such firms. Against this background, this research was an attempt to understand the current working capital management strategies and practices used by the small scale businesses. To this end, we conducted an internet survey among 220 small businesses operating in Victoria, Australia. The survey results suggest that the majority of respondents are owner-manager (73%) and male (68%). Respondents participated in this survey mostly have a degree (46%). About a half of respondents are more than 50 years old. Most of respondents (64%) have business management experience more than ten years. Similarly, majority of them (63%) had experience in the area of their current business. Types of business of the respondents are: Private limited company (41%), sole proprietorship (37%), and partnership (15%). In addition, majority of the firms are service companies (63%), followed by retailed companies (25%), and manufacturing (17%). Size of companies of this survey varies, 32% of them have annual sales $100,000 or under, while 22% of them have revenue more than $1,000,000 every year. In regards to the total assets, majority of respondents (43%) have total assets $100,000 or less while 20% of respondents have total assets more than $1,000,000. In regards to WCMPs, results indicate that almost 70% of respondents mentioned that they are responsible for managing their business working capital. The survey shows that majority of respondents (65.5%) use their business experience to identify the level of investment in working capital, compared to 22% of respondents who seek advice from professionals. The other 10% of respondents, however, follow industry practice to identify the level of working capital. The survey also shows that more than a half of respondents maintain good liquidity financial position for their business by having accounts payable less than accounts receivable. This study finds that majority of small business companies in western area of Victoria have a WCM policy but only about 8 % of them have a formal policy. Majority of the businesses (52.7%) have an informal policy while 39.5% have no policy. Of those who have a policy, 44% described their working capital management policies as a compromise policy while 35% described their policy as a conservative policy. Only 6% of respondents apply aggressive policy. Overall the results indicate that the small businesses pay less attention into the management of working capital of their business despite its significance in the successful operation of the business. This approach may be adopted during favourable economic times. However, during relatively turbulent economic conditions, such an approach could lead to greater financial difficulties i.e. short-term financial insolvency.

Keywords: small business, working capital management, Australia, sufficient, financial insolvency

Procedia PDF Downloads 356