Search results for: purpose in life
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 14162

Search results for: purpose in life

10772 Sharia Non-Compliant Transactions and Disclosure by Islamic Banks: Content Analysis of Annual Reports

Authors: Mehriban Ahmadova

Abstract:

Country of origin has been found to be an important determinant of the level of corporate social disclosure. The purpose of this study is to investigate the differences of corporate social disclosure, including sharia non-compliant information, by Islamic banks. The study applies content analysis approach of annual reports of fully-fledged Islamic banks from 24 countries. International differences are found in terms of level, methods and location of disclosure.

Keywords: Content analysis, Corporate social disclosure, Islamic banks, Sharia non-compliant disclosure

Procedia PDF Downloads 153
10771 A Study of the Travel Motivations of International Tourists in Visiting Thailand: A Case Study of Phuket

Authors: Suphaporn Rattanaphinanchai

Abstract:

The purpose of this study is to 1) describe and analyze the travel motivations of tourists visiting Phi Phi Islands after the Tsunami in 2004 and 2) to better understand whether there are significant differences in the tourists’ motivations in visiting Phi Phi Island after the Tsunami hit across tourists with different demographic profile. This study used Phi Phi Islands, which was damaged by the 2004 Indian Ocean tsunami as a case study. The instrument used in the present study is a self-administered questionnaire. A survey with 200 questionnaires was collected in May - December, 2015. Descriptive statistics, Independent Sample Mean T-tests, and Analysis of Variances was used to analyze the data. The result of the study showed that beauty of nature, good climate, and relaxing atmosphere motivated tourists in visiting Phi Phi Islands after the tsunami.

Keywords: motivation, Thailand, Thai tourism, Thai beaches

Procedia PDF Downloads 238
10770 A Review on the Hydrodynamic Characteristics of Caisson Breakwater

Authors: T. J. Jemi Jeya, V. Sriram, V. Sundar

Abstract:

Caisson breakwaters are gravity structures resting on the seabed and piercing the free surface sunk in coastal waters to break the energy in the waves and protect the water area behind them by creating tranquil conditions on its lee side for the purpose of berthing of vessels. A number of formula and methodologies have been proposed for calculating the forces on caissons due to waves, most of which being evolved through intensive laboratory and field measurements. The reflection of waves from such breakwaters often generates clapotis, leading to an amplification of waves in its vicinity. This result in increased pressures and forces, forcing researchers to modify its seaside shape as well as placing dissipaters in the form of screens. Apart from the above aspects, this paper also discusses the other important phenomena, like overtopping that dictates the stability of caisson breakwaters.

Keywords: caisson breakwater, Jarlan type breakwater, screens, circular breakwater

Procedia PDF Downloads 370
10769 Production Radionuclide Therapy 161-Terbium Using by Talys1.6 and Empire 3.2 Codes in Reactions Cyclotron

Authors: Shohreh Rahimi Lascokalayeh, Hasan Yousefnia, Mojtaba Tajik, Samaneh Zolghadri, Bentehoda Abdolhosseini

Abstract:

In this study, the production of terbium-161 as new therapeutic radionuclide was investigated using TALYS1.6& EMPIRE 3.2 codes. For this purpose, cross section for the reactions reactor to produce 161Tb were extracted by mean of this code In the following step, stopping power of the reactions reactor was calculated by SRIM code. The best reaction in the production of 161Tb is160 Gd(d,n)161Tb Production yield of the 161Tb was obtained by utilization of MATLAB calculation code and based on the charged particle reaction formalism.The results showed that Production yield of the 161Tb was obtained 0.8 (mci/ A*h).

Keywords: terbium161, TALYS1.6, EMPIRE3.2, yield, cross-section

Procedia PDF Downloads 451
10768 Virtual Assessment of Measurement Error in the Fractional Flow Reserve

Authors: Keltoum Chahour, Mickael Binois

Abstract:

Due to a lack of standardization during the invasive fractional flow reserve (FFR) procedure, the index is subject to many sources of uncertainties. In this paper, we investigate -through simulation- the effect of the (FFR) device position and configuration on the obtained value of the (FFR) fraction. For this purpose, we use computational fluid dynamics (CFD) in a 3D domain corresponding to a diseased arterial portion. The (FFR) pressure captor is introduced inside it with a given length and coefficient of bending to capture the (FFR) value. To get over the computational limitations, basically, the time of the simulation is about 2h 15min for one (FFR) value; we generate a Gaussian Process (GP) model for (FFR) prediction. The (GP) model indicates good accuracy and demonstrates the effective error in the measurement created by the random configuration of the pressure captor.

Keywords: fractional flow reserve, Gaussian processes, computational fluid dynamics, drift

Procedia PDF Downloads 135
10767 Binocular Heterogeneity in Saccadic Suppression

Authors: Evgeny Kozubenko, Dmitry Shaposhnikov, Mikhail Petrushan

Abstract:

This work is focused on the study of the binocular characteristics of the phenomenon of perisaccadic suppression in humans when perceiving visual objects. This phenomenon manifests in a decrease in the subject's ability to perceive visual information during saccades, which play an important role in purpose-driven behavior and visual perception. It was shown that the impairment of perception of visual information in the post-saccadic time window is stronger (p < 0.05) in the ipsilateral eye (the eye towards which the saccade occurs). In addition, the observed heterogeneity of post-saccadic suppression in the contralateral and ipsilateral eyes may relate to depth perception. Taking the studied phenomenon into account is important when developing ergonomic control panels in modern operator systems.

Keywords: eye movement, natural vision, saccadic suppression, visual perception

Procedia PDF Downloads 157
10766 The Theme 'Leyli and Majnun', the Ancient Legend of the East in the Cognominal Symphonic Poem of Great Composer Gara Garayev on Specific and Non–Specific Content

Authors: Vusala Amirbayova

Abstract:

The science of modern musicology, based on the achievements of a number of neighboring science fields, has more deeply penetrated into the sphere of artistic content of the art of music and developed a new scientific methodology, methods and approaches for a comprehensive study of the problem. In this regard, a new theory developed by the famous Russian musician-scientist, professor V. Kholopova – the specific and non – specific content of music – draws the attention with its different philosophical foundation and covering historical periods of the art of composing. The scientist related her theory to the art of European composer’s creativity, and did not include musical professionalism and especially, folklore creativity existing in other continent in her circle of interest. The researcher made an effort to explain triad (the world of ideas, emotions and subjects) which is included in the general content of music in the example of composers’ works belonging to different periods and cultures. In this respect, the artistic content of works has been deeply and comprehensively analyzed new philosophical basis. The theme ‘Leyli and Majnun’ was developed by many poets as one of the ancient legends of the East, and each artist was able to give a unique artistic interpretation of the work. This literary source was successfully developed in cognominal opera of great U. Hajibeyli in Azerbaijani music and its embodiment with symphonic means required great skill and courage from Gara Garayev. Unlike opera, as there is the opportunity to show the plot of ‘Leyli and Majnun’ in the symphonic poem, the composer achieved to reflect the main purpose of its idea convincingly with pure musical means, and created a great work with tragic spirit having a great emotional impact. Though the artistic content and form of ‘Leyli and Majnun’ symphonic poem have been sufficiently analyzed by music theorists until now, in our opinion, it is for the first time that the work is considered from the point of specific music content. Therefore, we will make an effort to penetrate into a specific layer of its artistic content after firstly reviewing the poem with traditional methods in the general plan. The use of both national fret – intonations and the system of major – minor by G. Garayev is based on well-tempered root. The composer, widely using national fret – intonations and model harmonic means on this ground, achieved to express the spirit and content of the poem. It perfectly embodies the grandeur and immortality of divine love, and the struggle of powerful human personality with the forces of despotism. Gara Garayev said about this work: “My most sublime goal and desire is to explain the literary issue that love endures to all obstacles and overcomes even death”. The music of ‘Leyli and Majnun’ symphonic poem is rich with deep desires and sharp contradictions. G.Garayev reflected these wonderful ideas about the power of music in his book ‘Articles, schools and sayings’: “Music is the decoration of life and a powerful source of inspiration”.

Keywords: content, music, symphonic, theory

Procedia PDF Downloads 268
10765 Awareness of Organic Products in Bangladesh: A Marketing Perspective

Authors: Sheikh Mohammed Rafiul Huque

Abstract:

Bangladesh since its inception has been an economy that is fuelled by agriculture and agriculture has significant contribution to the GDP of Bangladesh. The agriculture of Bangladesh predominantly and historically dependent on organic sources of raw material though the place has taken in decades by inorganic sources of raw materials due to the high demand of food for rapidly growing of population. Meanwhile, a new market segment, which is niche market, has been evolving in the urban area in favor of organic products, though 71.1% population living in rural areas is dependent mainly on conventional products. The new market segment is search of healthy and safer source of food and they could believe that organic products are the solution of that. In Bangladesh, food adulteration is very common practices among the shop-keepers to extend the shelf life of raw vegetables and fruits. The niche group of city dwellers is aware about the fact and gradually shifting their buying behavior to organic products. A recent survey on organic farming revealed that 16,200 hectares under organic farming in recent time, which was only 2,500 hectares in 2008. This study is focused on consumer awareness of organic products and tried to explore the factors affecting organic food consumption among high income group of people. The hypothesis is developed to explore the effect of gender (GENDER), ability to purchase (ABILITY) and health awareness (HEALTH) on purchase intention (INTENTION). A snowball sampling was administered among the high income group of people in Dhaka city among 150 respondents. In this sampling process the study could identify only those samples who has consume organic products. A Partial Least Square (PLS) method was used to analyze data using path analysis. It was revealed from the analysis that coefficient determination R2 is 0.829 for INTENTION endogenous latent variable. This means that three latent variables (GENDER, ABILITY, and HEALTH) significantly explain 82.9% of the variance in INTENTION of purchasing organic products. Moreover, GENDER solely explains 6.3% and 8.6% variability of ABILITY and HEALTH respectively. The inner model suggests that HEALTH has strongest negative effect on INTENTION (-0.647) followed by ABILITY (0.344) and GENDER (0.246). The hypothesized path relationship between ABILITY->INTENTION, HEALTH->INTENTION and GENDER->INTENTION are statistically significant. Furthermore, the hypothesized path relationship between GENDER->ABILITY (0.262) and GENDER->HEALTH (-0.292) also statistically significant. The purpose of the study is to demonstrate how an organic product producer can improve his participatory guarantee system (PGS) while marketing the products. The study focuses on understanding gender (GENDER), ability (ABILITY) and health (HEALTH) factors while positioning the products (INTENTION) in the mind of the consumer. In this study, the respondents are found to care about high price and ability to purchase variables with loading -0.920 and 0.898. They are good indicators of ability to purchase (ABILITY). The marketers should consider about price of organic comparing to conventional products while marketing, otherwise, that will create negative intention to buy with a loading of -0.939. Meanwhile, it is also revealed that believability of chemical free component in organic products and health awareness affects health (HEALTH) components with high loading -0.941 and 0.682. The study analyzes that low believability of chemical free component and high price of organic products affects intension to buy. The marketers should not overlook this point while targeting the consumers in Bangladesh.

Keywords: health awareness, organic products, purchase ability, purchase intention

Procedia PDF Downloads 376
10764 Modeling a Closed Loop Supply Chain with Continuous Price Decrease and Dynamic Deterministic Demand

Authors: H. R. Kamali, A. Sadegheih, M. A. Vahdat-Zad, H. Khademi-Zare

Abstract:

In this paper, a single product, multi-echelon, multi-period closed loop supply chain is surveyed, including a variety of costs, time conditions, and capacities, to plan and determine the values and time of the components procurement, production, distribution, recycling and disposal specially for high-tech products that undergo a decreasing production cost and sale price over time. For this purpose, the mathematic model of the problem that is a kind of mixed integer linear programming is presented, and it is finally proved that the problem belongs to the category of NP-hard problems.

Keywords: closed loop supply chain, continuous price decrease, NP-hard, planning

Procedia PDF Downloads 364
10763 Dosimetric Comparison among Different Head and Neck Radiotherapy Techniques Using PRESAGE™ Dosimeter

Authors: Jalil ur Rehman, Ramesh C. Tailor, Muhammad Isa Khan, Jahnzeeb Ashraf, Muhammad Afzal, Geofferry S. Ibbott

Abstract:

Purpose: The purpose of this analysis was to investigate dose distribution of different techniques (3D-CRT, IMRT and VMAT) of head and neck cancer using 3-dimensional dosimeter called PRESAGETM Dosimeter. Materials and Methods: Computer tomography (CT) scans of radiological physics center (RPC) head and neck anthropomorphic phantom with both RPC standard insert and PRESAGETM insert were acquired separated with Philipp’s CT scanner and both CT scans were exported via DICOM to the Pinnacle version 9.4 treatment planning system (TPS). Each plan was delivered twice to the RPC phantom first containing the RPC standard insert having TLD and film dosimeters and then again containing the Presage insert having 3-D dosimeter (PRESAGETM) by using a Varian True Beam linear accelerator. After irradiation, the standard insert including point dose measurements (TLD) and planar Gafchromic® EBT film measurement were read using RPC standard procedure. The 3D dose distribution from PRESAGETM was read out with the Duke Midsized optical scanner dedicated to RPC (DMOS-RPC). Dose volume histogram (DVH), mean and maximal doses for organs at risk were calculated and compared among each head and neck technique. The prescription dose was same for all head and neck radiotherapy techniques which was 6.60 Gy/friction. Beam profile comparison and gamma analysis were used to quantify agreements among film measurement, PRESAGETM measurement and calculated dose distribution. Quality assurances of all plans were performed by using ArcCHECK method. Results: VMAT delivered the lowest mean and maximum doses to organ at risk (spinal cord, parotid) than IMRT and 3DCRT. Such dose distribution was verified by absolute dose distribution using thermoluminescent dosimeter (TLD) system. The central axial, sagittal and coronal planes were evaluated using 2D gamma map criteria(± 5%/3 mm) and results were 99.82% (axial), 99.78% (sagital), 98.38% (coronal) for VMAT plan and found the agreement between PRESAGE and pinnacle was better than IMRT and 3D-CRT plan excludes a 7 mm rim at the edge of the dosimeter. Profile showed good agreement for all plans between film, PRESAGE and pinnacle and 3D gamma was performed for PTV and OARs, VMAT and 3DCRT endow with better agreement than IMRT. Conclusion: VMAT delivered lowered mean and maximal doses to organs at risk and better PTV coverage during head and neck radiotherapy. TLD, EBT film and PRESAGETM dosimeters suggest that VMAT was better for the treatment of head and neck cancer than IMRT and 3D-CRT.

Keywords: RPC, 3DCRT, IMRT, VMAT, EBT2 film, TLD, PRESAGETM

Procedia PDF Downloads 395
10762 The Investigation of Students’ Learning Preference from Native English Speaking Instructor and Non-Native Speaking Instructor

Authors: Yingling Chen

Abstract:

Most current research has been focused on whether NESTs have advantages over NNESTs in English language Teaching. The purpose of this study was to investigate English learners’ preferences toward native English speaking teachers and non-English speaking teachers in four skills of English language learning. This qualitative study consists of 12 participants. Two open-ended questions were investigated and analyzed. The findings revealed that the participants held an overall preference for NESTs over NNESTs in reading, writing, and listening English skills; nevertheless, they believed both NESTs and NNESTs offered learning experiences strengths, and weaknesses to satisfy students’ need in their English instruction.

Keywords: EFL, instruction, Student Rating of Instructions (SRI), perception

Procedia PDF Downloads 214
10761 Design and Analysis of Solar Powered Plane

Authors: Malarvizhi, Venkatesan

Abstract:

This paper summarizes about the design and optimization of solar powered unmanned aerial vehicle. The purpose of this research is to increase the range and endurance. It can be used for environmental research, aerial photography, search and rescue mission and surveillance in other planets. The ultimate aim of this research is to design and analyze the solar powered plane in order to detect lift, drag and other parameters by using cfd analysis. Similarly the numerical investigation has been done to compare the results of earth’s atmosphere to the mars atmosphere. This is the approach made to check whether the solar powered plane is possible to glide in the planet mars by using renewable energy (i.e., solar energy).

Keywords: optimization, range, endurance, surveillance, lift and drag parameters

Procedia PDF Downloads 460
10760 Sport and Exercise Behavior of Students in Suan Sunandha Rajabhat University

Authors: Pimporn Thongmuang

Abstract:

The purpose of this research is to study sport and exercise behavior of students in Suan Sunandha Rajabhat University in September of 2012. The sample group used in this research was a group of regular students in undergraduate school enrolled in faculty of science and technology. This sample group consisted of 1,858 students. The research tool used to collect result was the checklist. The data was calculated by statistical percentage. From the research, it was discovered that most students did exercise in previous month. 71.6% of students exercised by running. 61.1% of students exercised in their neighborhood. 60.4% of students exercised in order to keep fit. 60.2% of students agreed that the result from this research can be educational and inspirational for students in campus in terms of living healthily by exercise.

Keywords: exercise behavior, sport behavior, students, health

Procedia PDF Downloads 470
10759 Variation in Wood Anatomical Properties of Acacia seyal var. seyal Tree Species Growing in Different Zones in Sudan

Authors: Hanadi Mohamed Shawgi Gamal, Ashraf Mohamed Ahmed Abdalla

Abstract:

Sudan is endowed by a great diversity of tree species; nevertheless, the utilization of wood resources has traditionally concentrated on a few number of species. With the great variation in the climatic zones of Sudan, great variations are expected in the anatomical properties between and within species. This variation needs to be fully explored in order to suggest the best uses for the species. Modern research on wood has substantiated that the climatic condition where the species grow has significant effect on wood properties. Understanding the extent of variability of wood is important because the uses for each kind of wood are related to its characteristics; furthermore, the suitability or quality of wood for a particular purpose is determined by the variability of one or more of these characteristics. The present study demonstrates the effect of rainfall zones in some anatomical properties of Acacia seyal var. seyal growing in Sudan. For this purpose, twenty healthy trees were collected randomly from two zones (ten trees per zone). One zone with relatively low rainfall (273mm annually) which represented by North Kordofan state and White Nile state and the second with relatively high rainfall (701 mm annually) represented by Blue Nile state and South Kordofan state. From each sampled tree, a stem disc (3 cm thick) was cut at 10% from stem height. One radius was obtained in central stem dices. Two representative samples were taken from each disc, one at 10% distance from pith to bark, the second at 90% in order to represent the juvenile and mature wood. The investigated anatomical properties were fibers length, fibers and vessels diameter, lumen diameter, and wall thickness as well as cell proportions. The result of the current study reveals significant differences between zones in mature wood vessels diameter and wall thickness, as well as juvenile wood vessels, wall thickness. The higher values were detected in the drier zone. Significant differences were also observed in juvenile wood fiber length, diameter as well as wall thickness. Contrary to vessels diameter and wall thickness, the fiber length, diameter as well as wall thickness were decreased in the drier zone. No significant differences have been detected in cell proportions of juvenile and mature wood. The significant differences in some fiber and vessels dimension lead to expect significant differences in wood density. From these results, Acacia seyal var. seyal seems to be well adapted with the change in rainfall and may survive in any rainfall zone.

Keywords: Acacia seyal var. seyal, anatomical properties, rainfall zones, variation

Procedia PDF Downloads 148
10758 Assessing the Spatial Distribution of Urban Parks Using Remote Sensing and Geographic Information Systems Techniques

Authors: Hira Jabbar, Tanzeel-Ur Rehman

Abstract:

Urban parks and open spaces play a significant role in improving physical and mental health of the citizens, strengthen the societies and make the cities more attractive places to live and work. As the world’s cities continue to grow, continuing to value green space in cities is vital but is also a challenge, particularly in developing countries where there is pressure for space, resources, and development. Offering equal opportunity of accessibility to parks is one of the important issues of park distribution. The distribution of parks should allow all inhabitants to have close proximity to their residence. Remote sensing and Geographic information systems (GIS) can provide decision makers with enormous opportunities to improve the planning and management of Park facilities. This study exhibits the capability of GIS and RS techniques to provide baseline knowledge about the distribution of parks, level of accessibility and to help in identification of potential areas for such facilities. For this purpose Landsat OLI imagery for year 2016 was acquired from USGS Earth Explorer. Preprocessing models were applied using Erdas Imagine 2014v for the atmospheric correction and NDVI model was developed and applied to quantify the land use/land cover classes including built up, barren land, water, and vegetation. The parks amongst total public green spaces were selected based on their signature in remote sensing image and distribution. Percentages of total green and parks green were calculated for each town of Lahore City and results were then synchronized with the recommended standards. ANGSt model was applied to calculate the accessibility from parks. Service area analysis was performed using Network Analyst tool. Serviceability of these parks has been evaluated by employing statistical indices like service area, service population and park area per capita. Findings of the study may contribute in helping the town planners for understanding the distribution of parks, demands for new parks and potential areas which are deprived of parks. The purpose of present study is to provide necessary information to planners, policy makers and scientific researchers in the process of decision making for the management and improvement of urban parks.

Keywords: accessible natural green space standards (ANGSt), geographic information systems (GIS), remote sensing (RS), United States geological survey (USGS)

Procedia PDF Downloads 341
10757 Augmented Reality in Teaching Children with Autism

Authors: Azadeh Afrasyabi, Ali Khaleghi, Aliakbar Alijarahi

Abstract:

Training at an early age is so important, because of tremendous changes in adolescence, including the formation of character, physical changes and other factors. One of the most sensitive sectors in this field is the children with a disability and are somehow special children who have trouble in communicating with their environment. One of the emerging technologies in the field of education that can be effectively profitable called augmented reality, where the combination of real world and virtual images in real time produces new concepts that can facilitate learning. The purpose of this paper is to propose an effective training method for special and disabled children based on augmented reality. Of course, in particular, the efficiency of augmented reality in teaching children with autism will consider, also examine the various aspect of this disease and different learning methods in this area.

Keywords: technology in education, augmented reality, special education, teaching methods

Procedia PDF Downloads 371
10756 Conditions of Human Resource Development in Small Enterprises: The Results of Comparative Studies Conducted in Poland and Finland

Authors: Ewa Rak

Abstract:

This paper utilises literature studies and author’s research conducted in small enterprises using survey. The purpose of the study is to identify conditions of employee development in small enterprises. More specifically, it will be barriers to employee development, needs for development expressed by interested employees themselves and the attitude of the company to employee development. Moreover, the enterprises participation in funding and initiating development activities will be presented. Paper presents the results of comparative studies conducted with employees of small enterprises in Poland and Finland in 2015-2016.

Keywords: employee development, Finland, human resources development, Poland, small enterprises

Procedia PDF Downloads 268
10755 The Impact of Trading Switch on Price and Liquidity

Authors: Bel Abed Ines Mariem

Abstract:

Different stock markets keep changing their exchange structure for the only purpose of improving the functioning of their markets. This paper investigates the effects of the transfer from one trading category to another in the Tunisian Stock Exchange on market price and liquidity. The sample consists of 40 securities transferred from call auction to continuous auction and conversely during the period between 2004 and 2013. The methodology used is the event study. Empirical results show an interesting phenomenon observed; stocks transferred to the call system have experienced an improvement on their price and liquidity especially for less liquid ones. However, price and liquidity for stocks transferred from call system to continuous system have decreased.

Keywords: microstructure, call auction, continuous auction, price, liquidity and event study

Procedia PDF Downloads 389
10754 Anatolian Geography: Traditional Medicine and Its Herbs

Authors: Hüseyin Biçer

Abstract:

There are more than a thousand endemic plants growing in Turkey. On the other hand, apart from these plantsAnatolia is home to more plant diversitythan the neighboring countries due to its transitional zone. These plants become a part of traditional medicine in the hope of curing the people with whom they have lived for thousands of years. No matter how important the climate is for the plant, the diseases of the region have an important place in the plant's life. While the plants used for tea are in the foreground in regions with heavy winters, the use of raw plants and fruits is common in some gastrointestinal problems. The aim of this study is explaining using the area of endemic plants in Anatolia.

Keywords: anatolian traditional medicine, traditional medicine, anatolian medicine, herbs

Procedia PDF Downloads 180
10753 An Automatic Method for Building Learners’ Groups in Virtual Environment

Authors: O. Bourkoukou, Essaid El Bachari

Abstract:

The group composing is one of the key issue in collaborative learning to achieve a positive educational experience. The goal of this work is to propose for teachers and tutors a method to create effective collaborative learning groups in e-learning environment based on the learner profile. For this purpose, a new function was defined to rate implicitly learning objects used by the learner during his learning experience. This paper describes the proposed algorithm to build an adequate collaborative learning group. In order to verify the performance of the proposed algorithm, several experiments were conducted in real data set in virtual environment. Results show the effectiveness of the method for which it appears that the proposed approach may be promising to produce better outcomes.

Keywords: building groups, collaborative learning, e-learning, learning objects

Procedia PDF Downloads 297
10752 Real Activities Manipulation vs. Accrual Earnings Management: The Effect of Political Risk

Authors: Heba Abdelmotaal, Magdy Abdel-Kader

Abstract:

Purpose: This study explores whether a firm’s effective political risk management is preventing real and accrual earnings management . Design/methodology/approach: Based on a sample of 130 firms operating in Egypt during the period 2008-2013, two hypotheses are tested using the panel data regression models. Findings: The empirical findings indicate a significant relation between real and accrual earnings management and political risk. Originality/value: This paper provides a statistically evidence on the effects of the political risk management failure on the mangers’ engagement in the real and accrual earnings management practices, and its impact on the firm’s performance.

Keywords: political risk, risk management failure, real activities manipulation, accrual earnings management

Procedia PDF Downloads 439
10751 Human Resource Utilization Models for Graceful Ageing

Authors: Chuang-Chun Chiou

Abstract:

In this study, a systematic framework of graceful ageing has been used to explore the possible human resource utilization models for graceful ageing purpose. This framework is based on the Chinese culture. We call ‘Nine-old’ target. They are ageing gracefully with feeding, accomplishment, usefulness, learning, entertainment, care, protection, dignity, and termination. This study is focused on two areas: accomplishment and usefulness. We exam the current practices of initiatives and laws of promoting labor participation. That is to focus on how to increase Labor Force Participation Rate of the middle aged as well as the elderly and try to promote the elderly to achieve graceful ageing. Then we present the possible models that support graceful ageing.

Keywords: human resource utilization model, labor participation, graceful ageing, employment

Procedia PDF Downloads 390
10750 Mechanical and Microstructural Properties of SA 210 Gr. C Pipes Welded by Tungsten Inert Gas

Authors: H. Demirtaş, İ. H. Kara, H. Ahlatcı

Abstract:

Welding failures of steel pipes in power plants usually occur in weld zones. This is similar for the economizer, water walls and superheaters in the power plants where SA 210 Gr. C steel pipes are used. Although these steel pipes have very good welding properties, the welding parameters are also important for the welding life. Welding processes of this pipes are carried out by TIG and SMA techniques. In this study SA 210 Gr. C steel pipes were welded by TIG method and investigated how PWHT affected the welding properties. The results show that this steel does not require post weld heat treatment.

Keywords: SA 210 Gr. C steel pipes, TIG welding, HAZ region, Widmanstatten ferrite

Procedia PDF Downloads 298
10749 Re-Invent Corporate Governance - Ethical Way

Authors: Talha Sareshwala

Abstract:

The purpose of this research paper is to help entrepreneurs build an environment of trust, transparency and accountability necessary for fostering long term investment, financial stability and business integrity and to guide future Entrepreneurs into a promising future. The study presents a broader review on Corporate Governance, starting from its definition and antecedents. This is the most important aspect of ethical business. In fact, the 3 main pillars of corporate governance are: Transparency; Accountability; Security. The combination of these 3 pillars in running a company successfully and forming solid professional relationships among its stakeholders, which includes key managerial employees and, most important, the shareholders This paper is sharing an experience how an entrepreneur can act as a catalyst while ensuring them that ethics and transparency do pay in business when followed in true spirit and action.

Keywords: business, entrepreneur, ethics, governance, transparency.

Procedia PDF Downloads 75
10748 Solutions of Thickening the Sludge from the Wastewater Treatment by a Rotor with Bars

Authors: Victorita Radulescu

Abstract:

Introduction: The sewage treatment plants, in the second stage, are formed by tanks having as main purpose the formation of the suspensions with high possible solid concentration values. The paper presents a solution to produce a rapid concentration of the slurry and sludge, having as main purpose the minimization as much as possible the size of the tanks. The solution is based on a rotor with bars, tested into two different areas of industrial activity: the remediation of the wastewater from the oil industry and, in the last year, into the mining industry. Basic Methods: It was designed, realized and tested a thickening system with vertical bars that manages to reduce sludge moisture content from 94% to 87%. The design was based on the hypothesis that the streamlines of the vortices detached from the rotor with vertical bars accelerate, under certain conditions, the sludge thickening. It is moved at the lateral sides, and in time, it became sediment. The formed vortices with the vertical axis in the viscous fluid, under the action of the lift, drag, weight, and inertia forces participate at a rapid aggregation of the particles thus accelerating the sludge concentration. Appears an interdependence between the Re number attached to the flow with vortex induced by the vertical bars and the size of the hydraulic compaction phenomenon, resulting from an accelerated process of sedimentation, therefore, a sludge thickening depending on the physic-chemical characteristics of the resulting sludge is projected the rotor's dimensions. Major findings/ Results: Based on the experimental measurements was performed the numerical simulation of the hydraulic rotor, as to assure the necessary vortices. The experimental measurements were performed to determine the optimal height and the density of the bars for the sludge thickening system, to assure the tanks dimensions as small as possible. The time thickening/settling was reduced by 24% compared to the conventional used systems. In the present, the thickeners intend to decrease the intermediate stage of water treatment, using primary and secondary settling; but they assume a quite long time, the order of 10-15 hours. By using this system, there are no intermediary steps; the thickening is done automatically when are created the vortices. Conclusions: The experimental tests were carried out in the wastewater treatment plant of the Refinery of oil from Brazi, near the city Ploiesti. The results prove its efficiency in reducing the time for compacting the sludge and the smaller humidity of the evacuated sediments. The utilization of this equipment is now extended and it is tested the mining industry, with significant results, in Lupeni mine, from the Jiu Valley.

Keywords: experimental tests, hydrodynamic modeling, rotor efficiency, wastewater treatment

Procedia PDF Downloads 118
10747 Sustainable Tourism Management in Taiwan: Using Certification and KPI Indicators to Development Sustainable Tourism Experiences

Authors: Shirley Kuo

Abstract:

The main purpose of this study is to develop sustainable indicators for Taiwan, and using the Delphi method to find that our tourist areas can progress in a sustainable way. We need a lot of infrastructures and policies to develop tourist areas, and with proper KPI indicators can reduce the destruction of the natural and ecological environment. This study will first study the foreign certification experiences, because Taiwan is currently in the development stage, and then the methodology will explain in-depth interviews using the Delphi method, and then there is discussion about which KPI indicators Taiwan currently needs. In this study current progress is a deep understanding of national sustainable tourism certification and KPI indicators.

Keywords: sustainable tourism, certification, KPI indicators, Delphi method

Procedia PDF Downloads 332
10746 The Effect of Physical Activity and Responses of Leptin

Authors: Sh. Khoshemehry, M. J. Pourvaghar, M. E. Bahram

Abstract:

In modern life, daily physical activity is relatively reduced, which is why the incidence of some diseases associated with overweight and obesity, such as hypertension, diabetes and other chronic illnesses, even in young people are observed. Obesity and overweight is one of the most common metabolic disorders in industrialized countries and in developing countries. One consequence of pathological obesity is cardiovascular disease and metabolic syndrome. In the past, it was believed that adipose tissue was ineffective and served only for storing triglycerides. In this review article, it was tried to refer to the esteemed scientific sources about physical activity and responses of leptin.

Keywords: disease, leptin, obesity, physical activity

Procedia PDF Downloads 341
10745 Study of the Mental Toughness of the Basketball Players

Authors: Jaswinder Singh

Abstract:

The purpose of the study was to compare the mental toughness between male and female basketball players of District shri muktsar sahib Panjab. A sample of fifty male players (N=50) age ranging 18 to 25 years and Fifty female player(N=50) age ranging 18 to 25 years. The Data was collected by using mental toughness questionnaire developed by Goldberg (1998). The t-test was applied to assess the differences male and female basketball players. The level of significance was set at 0.05. Study revealed that there were significant differences male and female basketball players with regard to Rebound Ability, Ability to Handle Pressure, Confidence and Overall Mental Toughness and insignificant differences with regard to Concentration and Motivation.

Keywords: mental toughness, basketball, psychological, competitive

Procedia PDF Downloads 254
10744 Preparation and Structural Analysis of Nano-Ciprofloxacin by Fourier Transform X-Ray Diffraction, Infra-Red Spectroscopy, and Semi Electron Microscope (SEM)

Authors: Shahriar Ghammamy, Mehrnoosh Saboony

Abstract:

Purpose: To evaluate the spectral specification (IR-XRD and SEM) of nano-ciprofloxacin that prepared by up-down method (satellite mill). Methods: the ciprofloxacin was minimized to nano-scale with satellite mill and its characterization evaluated by Infrared spectroscopy, XRD diffraction and semi electron microscope (SEM). Expectation enhances the antibacterial property of nano-ciprofloxacin in comparison to ciprofloxacin. IR spectrum of nano-ciprofloxacin compared with spectrum of ciprofloxacin, and both of them were almost agreement with a difference: the peaks in spectrum of nano-ciprofloxacin were sharper than peaks in spectrum of ciprofloxacin. X-Ray powder diffraction analysis of nano-ciprofloxacin shows the diameter of particles equal to 90.9nm. (on the basis of Scherer Equation). SEM image shows the global shape for nano-ciprofloxacin.

Keywords: antibiotic, ciprofloxacin, nano, IR, XRD, SEM

Procedia PDF Downloads 514
10743 Preparation and Structural Analysis of Nano Ciprofloxacin by Fourier Transform Infra-Red Spectroscopy, X-Ray Diffraction and Semi Electron Microscope (SEM)

Authors: Shahriar Ghammamy, Mehrnoosh Saboony

Abstract:

Purpose: to evaluate the spectral specification(IR-XRD and SEM) of nano ciprofloxacin that prepared by up-down method (satellite mill). Methods: the ciprofloxacin was minimized to nano-scale with satellite mill and it,s characterization evaluated by Infrared spectroscopy, XRD diffraction and semi electron microscope (SEM). Expectation: to enhance the antibacterial property of nano ciprofloxacin in comparison to ciprofloxacin.IR spectrum of nano ciprofloxacin compared with spectrum of ciprofloxacin, and both of them were almost agreement with a difference: the peaks in spectrum of nano ciprofloxacin was sharper than peaks in spectrum of ciprofloxacin. X-Ray powder diffraction analysis of nano ciprofloxacin showes the diameter of particles equal to 90.9 nm (on the basis of scherrer equation). SEM image showes the global shape for nano ciprofloxacin.

Keywords: antibiotic, ciprofloxacin, nano, IR, XRD, SEM

Procedia PDF Downloads 410