Search results for: retention board
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1570

Search results for: retention board

1240 Energy Consumption Statistic of Gas-Solid Fluidized Beds through Computational Fluid Dynamics-Discrete Element Method Simulations

Authors: Lei Bi, Yunpeng Jiao, Chunjiang Liu, Jianhua Chen, Wei Ge

Abstract:

Two energy paths are proposed from thermodynamic viewpoints. Energy consumption means total power input to the specific system, and it can be decomposed into energy retention and energy dissipation. Energy retention is the variation of accumulated mechanical energy in the system, and energy dissipation is the energy converted to heat by irreversible processes. Based on the Computational Fluid Dynamics-Discrete Element Method (CFD-DEM) framework, different energy terms are quantified from the specific flow elements of fluid cells and particles as well as their interactions with the wall. Direct energy consumption statistics are carried out for both cold and hot flow in gas-solid fluidization systems. To clarify the statistic method, it is necessary to identify which system is studied: the particle-fluid system or the particle sub-system. For the cold flow, the total energy consumption of the particle sub-system can predict the onset of bubbling and turbulent fluidization, while the trends of local energy consumption can reflect the dynamic evolution of mesoscale structures. For the hot flow, different heat transfer mechanisms are analyzed, and the original solver is modified to reproduce the experimental results. The influence of the heat transfer mechanisms and heat source on energy consumption is also investigated. The proposed statistic method has proven to be energy-conservative and easy to conduct, and it is hopeful to be applied to other multiphase flow systems.

Keywords: energy consumption statistic, gas-solid fluidization, CFD-DEM, regime transition, heat transfer mechanism

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1239 Shari'ah Governance in Islamic Banking and Finance - A Comparison Between Malaysia and Other Selected Countries, Current Challenges and Potential Solution

Authors: Muhamad Badri Bin Othman

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As a role model and leading country in the world that establishes and promotes Islamic banking and finance, Malaysia has set up and come up with a set of standards and frameworks to govern its Shari’ah function towards implementing the desired outcome of Islamic banking and finance as new source of wealth creation. This paper, examines and highlights, at the very minimum, the importance and application of Shari’ah governance in Islamic banking and finance in Malaysia as a leading country in Islamic banking and finance. This paper also, compares on Shari’ah governance, which is being adopted between Malaysia and other selected countries namely, Pakistan, Bahrain, Kuwait, United Arab Emirates (UAE) and Qatar. This paper also, aims at highlighting the current challenges and issues faced by the scholars in Shari’ah Supervisory Board (SSB) in deliberating their opinions and fatwa towards the implementation of new products in Islamic banking industry to promote innovation among the industry players. The author of this paper will highlight the major challenges and issues faced by the SSB members of Islamic banks in Malaysia, taking into account the complexity of the operation wise and products of Islamic banking, and how they overcome those challenges and issues identified. This will be done through a series of face-to-face interview sessions which will be conducted with a few prominent figures of Islamic banking and finance scholars in Malaysia to highlight the issues and challenges they are facing towards Islamic financial innovation and subsequently finding solutions for the identified issues and challenges.

Keywords: Shari’ah governance, Shari’ah supervisory board (SSB), Issues and challenges, Islamic financial innovation

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1238 A Cognitive Training Program in Learning Disability: A Program Evaluation and Follow-Up Study

Authors: Krisztina Bohacs, Klaudia Markus

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To author’s best knowledge we are in absence of studies on cognitive program evaluation and we are certainly short of programs that prove to have high effect sizes with strong retention results. The purpose of our study was to investigate the effectiveness of a comprehensive cognitive training program, namely BrainRx. This cognitive rehabilitation program target and remediate seven core cognitive skills and related systems of sub-skills through repeated engagement in game-like mental procedures delivered one-on-one by a clinician, supplemented by digital training. A larger sample of children with learning disability were given pretest and post-test cognitive assessments. The experimental group completed a twenty-week cognitive training program in a BrainRx center. A matched control group received another twenty-week intervention with Feuerstein’s Instrumental Enrichment programs. A second matched control group did not receive training. As for pre- and post-test, we used a general intelligence test to assess IQ and a computer-based test battery for assessing cognition across the lifespan. Multiple regression analyses indicated that the experimental BrainRx treatment group had statistically significant higher outcomes in attention, working memory, processing speed, logic and reasoning, auditory processing, visual processing and long-term memory compared to the non-treatment control group with very large effect sizes. With the exception of logic and reasoning, the BrainRx treatment group realized significantly greater gains in six of the above given seven cognitive measures compared to the Feuerstein control group. Our one-year retention measures showed that all the cognitive training gains were above ninety percent with the greatest retention skills in visual processing, auditory processing, logic, and reasoning. The BrainRx program may be an effective tool to establish long-term cognitive changes in case of students with learning disabilities. Recommendations are made for treatment centers and special education institutions on the cognitive training of students with special needs. The importance of our study is that targeted, systematic, progressively loaded and intensive brain training approach may significantly change learning disabilities.

Keywords: cognitive rehabilitation training, cognitive skills, learning disability, permanent structural cognitive changes

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1237 Effect of Bonded and Removable Retainers on Occlusal Settling after Orthodontic Treatment: A Systematic Review and Meta-Analysis

Authors: Umair Shoukat Ali, Kamil Zafar, Rashna Hoshang Sukhia, Mubassar Fida, Aqeel Ahmed

Abstract:

Objective: This systematic review and meta-analysis aimed to summarize the effectiveness of bonded and removable retainers (Hawley and Essix retainer) in terms of improvement in occlusal settling (occlusal contact points/areas) after orthodontic treatment. Search Method: We searched the Cochrane Library, CINAHL Plus, PubMed, Web of Science, Orthodontic journals, and Google scholar for eligible studies. We included randomized control trials (RCT) along with Cohort studies. Studies that reported occlusal contacts/areas during retention with fixed bonded and removable retainers were included. To assess the quality of the RCTs Cochrane risk of bias tool was utilized, whereas Newcastle-Ottawa Scale was used for assessing the quality of cohort studies. Data analysis: The data analysis was limited to reporting mean values of occlusal contact points/areas with different retention methods. By utilizing the RevMan software V.5.3, a meta-analysis was performed for all the studies with the quantitative data. For the computation of the summary effect, a random effect model was utilized in case of high heterogeneity. I2 statistics were utilized to assess the heterogeneity among the selected studies. Results: We included 6 articles in our systematic review after scrutinizing 219 articles and eliminating them based on duplication, titles, and objectives. We found significant differences between fixed and removable retainers in terms of occlusal settling within the included studies. Bonded retainer (BR) allowed faster and better posterior tooth settling as compared to Hawley retainer (HR). However, HR showed good occlusal settling in the anterior dental arch. Essix retainer showed a decrease in occlusal contact during the retention phase. Meta-analysis showed no statistically significant difference between BR and removable retainers. Conclusions: HR allowed better overall occlusal settling as compared to other retainers in comparison. However, BR allowed faster settling in the posterior teeth region. Overall, there are insufficient high-quality RCTs to provide additional evidence, and further high-quality RCTs research is needed.

Keywords: orthodontic retainers, occlusal contact, Hawley, fixed, vacuum-formed

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1236 Audit on Antibiotic Prophylaxis and Post-Procedure Complication Rate for Patients Undergoing Transperineal Template Biopsies of the Prostate

Authors: W. Hajuthman, R. Warner, S. Rahman, M. Abraham, H. Helliwell, D. Bodiwala

Abstract:

Context: Prostate cancer is a prevalent cancer in males in Europe and the US, with diagnosis primarily relying on PSA testing, mpMRI, and subsequent biopsies. However, this diagnostic strategy may lead to complications for patients. Research Aim: The aim of this study is to assess compliance with trust guidelines for antibiotic prophylaxis in patients undergoing transperineal template biopsies of the prostate and evaluate the rate of post-procedure complications. Methodology: This study is conducted retrospectively over an 8-month period. Data collection includes patient demographics, compliance with trust guidelines, associated risk factors, and post-procedure complications such as infection, haematuria, and urinary retention. Findings: The audit includes 100 patients with a median age of 66.11. The compliance with pre-procedure antibiotics was 98%, while compliance with antibiotic prophylaxis recommended by trust guidelines was 68%. Among the patients, 3% developed post-procedure sepsis, with 2 requiring admission for intravenous antibiotics. No evident risk factors were identified in these cases. Additionally, post-procedure urinary retention occurred in 3% of patients and post-procedure haematuria in 2%. Theoretical Importance: This study highlights the increasing use of transperineal template biopsies across UK centres and suggests that having a standardized protocol and compliance with guidelines can reduce confusion, ensure appropriate administration of antibiotics, and mitigate post-procedure complications. Data Collection and Analysis Procedures: Data for this study is collected retrospectively, involving the extraction and analysis of relevant information from patient records over the specified 8-month period. Question Addressed: This study addresses the following research questions: (1) What is the compliance rate with trust guidelines for antibiotic prophylaxis in transperineal template biopsies of the prostate? (2) What is the rate of post-procedure complications, such as infection, haematuria, and urinary retention? Conclusion: Transperineal template biopsies are becoming increasingly prevalent in the UK. Implementing a standardized protocol and ensuring compliance with guidelines can reduce confusion, ensure proper administration of antibiotics, and potentially minimize post-procedure complications. Additionally, considering that studies show no difference in outcomes when prophylactic antibiotics are not used, the reminder to follow trust guidelines may prompt a re-evaluation of antibiotic prescribing practices.

Keywords: prostate, transperineal template biopsies of prostate, antibiotics, complications, microbiology, guidelines

Procedia PDF Downloads 79
1235 Impact of Audit Committee on Real Earnings Management: Cases of Netherlands

Authors: Sana Masmoudi Mardassi, Yosra Makni Fourati

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Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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1234 Removal of Pharmaceuticals from Aquarius Solutions Using Hybrid Ceramic Membranes

Authors: Jenny Radeva, Anke-Gundula Roth, Christian Goebbert, Robert Niestroj-Pahl, Lars Daehne, Axel Wolfram, Juergen Wiese

Abstract:

The technological advantages of ceramic filtration elements were combined with polyelectrolyte films in the development process of hybrid membrane for the elimination of pharmaceuticals from Aquarius solutions. Previously extruded alumina ceramic membranes were coated with nanosized polyelectrolyte films using Layer-by-Layer technology. The polyelectrolyte chains form a network with nano-pores on the ceramic surface and promote the retention of small molecules like pharmaceuticals and microplastics, which cannot be eliminated using standard ultrafiltration methods. Additionally, the polyelectrolyte coat contributes with its adjustable (based on application) Zeta Potential for repulsion of contaminant molecules with opposite charges. Properties like permeability, bubble point, pore size distribution and Zeta Potential of ceramic and hybrid membranes were characterized using various laboratory and pilot tests and compared with each other. The most significant role for the membrane characterization played the filtration behavior investigation, during which retention against widely used pharmaceuticals like Diclofenac, Ibuprofen and Sulfamethoxazol was subjected to series of filtration tests. The presented study offers a new perspective on nanosized molecules removal from aqueous solutions and shows the importance of combined techniques application for the elimination of pharmaceutical contaminants from drinking water.

Keywords: water treatment, hybrid membranes, layer-by-layer coating, filtration, polyelectrolytes

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1233 A Study of Flooding Detention Space Efficiency in Different Lands Uses : The Case in Zhoushui River Downstream Catchment in Taiwan

Authors: Jie-Ying Wu, Kuo-Hao Weng, Jin-Cheng Fu

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This study proposes changes to land use for the purposes of water retention and runoff reduction, with the aim of reducing the frequency of flooding. This study uses the Zhuoshui River in Taiwan as a case study, designing different land use planning strategies, and setting up various detention spaces. The HEC-HMS model developed by the Hydrology Research Center of the U.S. Army Corps of Engineers is used to calculate the decrease in runoff using various planning strategies, during five precipitation events of increasing return periods. This study finds that a maximum decrease in runoff of 14 million square meters can result by changing the form of land cover and storm detention in non-urban agricultural and river zones. This is due to the fact that non-urban land accounts for 96% of the area under study. Greatest efficacy was demonstrated in a two-year return period, with results ranging from 16% to 52%. The efficacy of a 100-year return period rated from 3% to 8%. Urban area detentions consist of agricultural paddy fields, storm water ponds and rainwater retention systems in building basements. Although urban areas can provide one million cubic meters of runoff storage, this result is insignificant due to the fact that urban area constitutes only 4% of the study area. By changing land cover, a 2-year return period has a 9% efficacy, and a 100-year return period has a 2% efficacy.

Keywords: flood detention space, land-use, spatial planning, Zhuoshuei River, Taiwan

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1232 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards

Authors: Nadezhda Kvatashidze, Elena Kharabadze

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It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

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1231 Monitorization of Junction Temperature Using a Thermal-Test-Device

Authors: B. Arzhanov, A. Correia, P. Delgado, J. Meireles

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Due to the higher power loss levels in electronic components, the thermal design of PCBs (Printed Circuit Boards) of an assembled device becomes one of the most important quality factors in electronics. Nonetheless, some of leading causes of the microelectronic component failures are due to higher temperatures, the leakages or thermal-mechanical stress, which is a concern, is the reliability of microelectronic packages. This article presents an experimental approach to measure the junction temperature of exposed pad packages. The implemented solution is in a prototype phase, using a temperature-sensitive parameter (TSP) to measure temperature directly on the die, validating the numeric results provided by the Mechanical APDL (Ansys Parametric Design Language) under same conditions. The physical device-under-test is composed by a Thermal Test Chip (TTC-1002) and assembly in a QFN cavity, soldered to a test-board according to JEDEC Standards. Monitoring the voltage drop across a forward-biased diode, is an indirectly method but accurate to obtain the junction temperature of QFN component with an applied power range between 0,3W to 1.5W. The temperature distributions on the PCB test-board and QFN cavity surface were monitored by an infra-red thermal camera (Goby-384) controlled and images processed by the Xeneth software. The article provides a set-up to monitorize in real-time the junction temperature of ICs, namely devices with the exposed pad package (i.e. QFN). Presenting the PCB layout parameters that the designer should use to improve thermal performance, and evaluate the impact of voids in solder interface in the device junction temperature.

Keywords: quad flat no-Lead packages, exposed pads, junction temperature, thermal management and measurements

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1230 Effects of Evening vs. Morning Training on Motor Skill Consolidation in Morning-Oriented Elderly

Authors: Maria Korman, Carmit Gal, Ella Gabitov, Avi Karni

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The main question addressed in this study was whether the time-of-day wherein training is afforded is a significant factor for motor skill ('how-to', procedural knowledge) acquisition and consolidation into long term memory in the healthy elderly population. Twenty-nine older adults (60-75 years) practiced an explicitly instructed 5-element key-press sequence by repeatedly generating the sequence ‘as fast and accurately as possible’. Contribution of three parameters to acquisition, 24h post-training consolidation, and 1-week retention gains in motor sequence speed was assessed: (a) time of training (morning vs. evening group) (b) sleep quality (actigraphy) and (c) chronotype. All study participants were moderately morning type, according to the Morningness-Eveningness Questionnaire score. All participants had sleep patterns typical of age, with average sleep efficiency of ~ 82%, and approximately 6 hours of sleep. Speed of motor sequence performance in both groups improved to a similar extent during training session. Nevertheless, evening group expressed small but significant overnight consolidation phase gains, while morning group showed only maintenance of performance level attained at the end of training. By 1-week retention test, both groups showed similar performance levels with no significant gains or losses with respect to 24h test. Changes in the tapping patterns at 24h and 1-week post-training were assessed based on normalized Pearson correlation coefficients using the Fisher’s z-transformation in reference to the tapping pattern attained at the end of the training. Significant differences between the groups were found: the evening group showed larger changes in tapping patterns across the consolidation and retention windows. Our results show that morning-oriented older adults effectively acquired, consolidated, and maintained a new sequence of finger movements, following both morning and evening practice sessions. However, time-of-training affected the time-course of skill evolution in terms of performance speed, as well as the re-organization of tapping patterns during the consolidation period. These results are in line with the notion that motor training preceding a sleep interval may be beneficial for the long-term memory in the elderly. Evening training should be considered an appropriate time window for motor skill learning in older adults, even in individuals with morning chronotype.

Keywords: time-of-day, elderly, motor learning, memory consolidation, chronotype

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1229 Effects of Drying Temperatures on the Qualitative and Quantitative Phytochemicals of Aqueous Extracts If the Calyces of Hibiscus Sabdariffa

Authors: John O. Efosa, S. Egielewa, M. A. Azeke

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Hibiscus sabdariffa (Hs) is known for its delicacy and also for medicinal properties. The flower calyces are usually sun- or oven-dried after harvesting. There are unverified claims that calyces dried at lower temperatures have better medicinal potentials than those dried at higher temperatures. The present work, therefore, aimed to study the effects of drying temperatures on the photochemical composition and antioxidant potential of aqueous extracts of the calyces of Hs. The calyces were dried at different temperatures (freeze-drying at -580C, drying at 300C, 400C, and 500 C.) respectively to constant weight. Samples (25 g) of dried calyces from each drying temperatures were weighed and placed in clean conical flasks and extracted; each was used for the analysis. Validated analytical assays were used for the determination of the different Phytochemicals. From the results obtained, it was observed that drying at 30°C resulted in the highest retention of total phenols, total flavonoids, tannins, alkaloids and saponins. Using the Inhibition Concentration values (IC50), some antioxidant parameters were found to follow the same trend as the earlier mentioned phytochemicals. Drying at 30°C resulted in the highest retention of DPPH Radical Scavenging Activity, Ferric Reducing Antioxidant Potential (FRAP), Nitrite radical scavenging Activity, 2, 2-azinobis-3-ethylbenzotiazoline-6-sulfonic acid (ABTS) radical scavenging activity There were, however, significant reductions in vitamin C and oxalate contents as the drying temperature increased (P < 0.05). From the results, it recommended that the calyces of Hibiscus sabdariffa be dried at 30°C in order to optimally elicit its medicinal potentials.

Keywords: antioxidant, drying temperature, hibiscus sabdariffa, phytochemicals, quantitative

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1228 Development of Risk Index and Corporate Governance Index: An Application on Indian PSUs

Authors: M. V. Shivaani, P. K. Jain, Surendra S. Yadav

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Public Sector Undertakings (PSUs), being government-owned organizations have commitments for the economic and social wellbeing of the society; this commitment needs to be reflected in their risk-taking, decision-making and governance structures. Therefore, the primary objective of the study is to suggest measures that may lead to improvement in performance of PSUs. To achieve this objective two normative frameworks (one relating to risk levels and other relating to governance structure) are being put forth. The risk index is based on nine risks, such as, solvency risk, liquidity risk, accounting risk, etc. and each of the risks have been scored on a scale of 1 to 5. The governance index is based on eleven variables, such as, board independence, diversity, risk management committee, etc. Each of them are scored on a scale of 1 to five. The sample consists of 39 PSUs that featured in Nifty 500 index and, the study covers a 10 year period from April 1, 2005 to March, 31, 2015. Return on assets (ROA) and return on equity (ROE) have been used as proxies of firm performance. The control variables used in the model include, age of firm, growth rate of firm and size of firm. A dummy variable has also been used to factor in the effects of recession. Given the panel nature of data and possibility of endogeneity, dynamic panel data- generalized method of moments (Diff-GMM) regression has been used. It is worth noting that the corporate governance index is positively related to both ROA and ROE, indicating that with the improvement in governance structure, PSUs tend to perform better. Considering the components of CGI, it may be suggested that (i). PSUs ensure adequate representation of women on Board, (ii). appoint a Chief Risk Officer, and (iii). constitute a risk management committee. The results also indicate that there is a negative association between risk index and returns. These results not only validate the framework used to develop the risk index but also provide a yardstick to PSUs benchmark their risk-taking if they want to maximize their ROA and ROE. While constructing the CGI, certain non-compliances were observed, even in terms of mandatory requirements, such as, proportion of independent directors. Such infringements call for stringent penal provisions and better monitoring of PSUs. Further, if the Securities and Exchange Board of India (SEBI) and Ministry of Corporate Affairs (MCA) bring about such reforms in the PSUs and make mandatory the adherence to the normative frameworks put forth in the study, PSUs may have more effective and efficient decision-making, lower risks and hassle free management; all these ultimately leading to better ROA and ROE.

Keywords: PSU, risk governance, diff-GMM, firm performance, the risk index

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1227 Investigation of Software Integration for Simulations of Buoyancy-Driven Heat Transfer in a Vehicle Underhood during Thermal Soak

Authors: R. Yuan, S. Sivasankaran, N. Dutta, K. Ebrahimi

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This paper investigates the software capability and computer-aided engineering (CAE) method of modelling transient heat transfer process occurred in the vehicle underhood region during vehicle thermal soak phase. The heat retention from the soak period will be beneficial to the cold start with reduced friction loss for the second 14°C worldwide harmonized light-duty vehicle test procedure (WLTP) cycle, therefore provides benefits on both CO₂ emission reduction and fuel economy. When vehicle undergoes soak stage, the airflow and the associated convective heat transfer around and inside the engine bay is driven by the buoyancy effect. This effect along with thermal radiation and conduction are the key factors to the thermal simulation of the engine bay to obtain the accurate fluids and metal temperature cool-down trajectories and to predict the temperatures at the end of the soak period. Method development has been investigated in this study on a light-duty passenger vehicle using coupled aerodynamic-heat transfer thermal transient modelling method for the full vehicle under 9 hours of thermal soak. The 3D underhood flow dynamics were solved inherently transient by the Lattice-Boltzmann Method (LBM) method using the PowerFlow software. This was further coupled with heat transfer modelling using the PowerTHERM software provided by Exa Corporation. The particle-based LBM method was capable of accurately handling extremely complicated transient flow behavior on complex surface geometries. The detailed thermal modelling, including heat conduction, radiation, and buoyancy-driven heat convection, were integrated solved by PowerTHERM. The 9 hours cool-down period was simulated and compared with the vehicle testing data of the key fluid (coolant, oil) and metal temperatures. The developed CAE method was able to predict the cool-down behaviour of the key fluids and components in agreement with the experimental data and also visualised the air leakage paths and thermal retention around the engine bay. The cool-down trajectories of the key components obtained for the 9 hours thermal soak period provide vital information and a basis for the further development of reduced-order modelling studies in future work. This allows a fast-running model to be developed and be further imbedded with the holistic study of vehicle energy modelling and thermal management. It is also found that the buoyancy effect plays an important part at the first stage of the 9 hours soak and the flow development during this stage is vital to accurately predict the heat transfer coefficients for the heat retention modelling. The developed method has demonstrated the software integration for simulating buoyancy-driven heat transfer in a vehicle underhood region during thermal soak with satisfying accuracy and efficient computing time. The CAE method developed will allow integration of the design of engine encapsulations for improving fuel consumption and reducing CO₂ emissions in a timely and robust manner, aiding the development of low-carbon transport technologies.

Keywords: ATCT/WLTC driving cycle, buoyancy-driven heat transfer, CAE method, heat retention, underhood modeling, vehicle thermal soak

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1226 Resourcing Remote Rural Social Enterprises to Foster Resilience and Regional Development

Authors: Heather Fulford, Melanie Liddell

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The recruitment and retention of high quality employees can prove to be challenging for social enterprises, particularly in some of the core business support functions such as marketing, communications, IT and finance. This holds true for social enterprises in urban contexts, where roles with more attractive remuneration in these business functions can often be found quite readily in the private sector. For social enterprises situated in rural locations, the challenges of staff recruitment and retention are even more acute. Such challenges can lead to a skills deficit in rural social enterprises, which can, at best, hinder their growth potential, and worse, jeopardise their chances of survival. This in turn, can have a negative impact on the sustainability and resilience of the surrounding rural community in which the social enterprise is located. The purpose of this paper is to report on aspects of a collaborative initiative established to stimulate innovation and business growth in remote rural businesses in Scotland. Launched in 2010, this initiative was designed to attract young students and graduates from the region to stay in the region upon completion of their studies, and to attract others from outside the region to re-locate there post-university. To facilitate this, SMEs in the region were offered wage subsidies to encourage them to recruit a student or graduate on a work placement for up to one year to participate in an innovation or business growth-oriented project. A number of the employers offering work placements were social enterprises. Through analysis of the placement project and role specifications devised by the participating social enterprises, an overview is provided of their business development needs and the skills they require to stimulate innovation and growth. Scrutiny of the reflective accounts compiled by the students and graduates at the close of their work placements highlights the benefits they derived from being able to put their academic knowledge and skills into action within a social enterprise. Examination of interviews conducted with a sample of placement employers reveals the contribution the students and graduates made during the business development projects with the social enterprises. The challenges of hosting such placements are also discussed. The paper concludes with indications of the lessons learned and an outline of the wider implications for other remote rural locations in which social enterprises play an important role in the local economy and life of the community.

Keywords: resilience, rural development, regeneration, regional development, recruitment, resource management, retention, remuneration

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1225 Flood Risk Assessment and Adapted to the Climate Change by a Trade-Off Process in Land Use Planning

Authors: Nien-Ming Hong, Kuei-Fang Huang

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Climate change is an important issue in future, which seriously affects water resources for a long term planning and management. Flood assessment is highly related with climate and land use. Increasing rainfall and urbanization will induce the inundated area in future. For adapting the impacts of climate change, a land use planning is a good strategy for reducing flood damage. The study is to build a trade-off process with different land use types. The Ta-Liao watershed is the study area with three types of land uses that are build-up, farm and forest. The build-up area is concentrated in the downstream of the watershed. Different rainfall amounts are applied for assessing the land use in 1996, 2005 and 2013. The adapted strategies are based on retarding the development of urban and a trade-off process. When a land changes from farm area to built-up area in downstream, this study is to search for a farm area and change it to forest/grass area or building a retention area in the upstream. For assessing the effects of the strategy, the inundation area is simulated by the Flo-2D model with different rainfall conditions and land uses. The results show inundation maps of several cases with land use change planning. The results also show the trade-off strategies and retention areas can decrease the inundated area and divide the inundated area, which are better than retarding urban development. The land use change is usually non-reverse and the planning should be constructed before the climate change.

Keywords: climate change, land use change, flood risk assessment, land use planning

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1224 Digital Platform for Psychological Assessment Supported by Sensors and Efficiency Algorithms

Authors: Francisco M. Silva

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Technology is evolving, creating an impact on our everyday lives and the telehealth industry. Telehealth encapsulates the provision of healthcare services and information via a technological approach. There are several benefits of using web-based methods to provide healthcare help. Nonetheless, few health and psychological help approaches combine this method with wearable sensors. This paper aims to create an online platform for users to receive self-care help and information using wearable sensors. In addition, researchers developing a similar project obtain a solid foundation as a reference. This study provides descriptions and analyses of the software and hardware architecture. Exhibits and explains a heart rate dynamic and efficient algorithm that continuously calculates the desired sensors' values. Presents diagrams that illustrate the website deployment process and the webserver means of handling the sensors' data. The goal is to create a working project using Arduino compatible hardware. Heart rate sensors send their data values to an online platform. A microcontroller board uses an algorithm to calculate the sensor heart rate values and outputs it to a web server. The platform visualizes the sensor's data, summarizes it in a report, and creates alerts for the user. Results showed a solid project structure and communication from the hardware and software. The web server displays the conveyed heart rate sensor's data on the online platform, presenting observations and evaluations.

Keywords: Arduino, heart rate BPM, microcontroller board, telehealth, wearable sensors, web-based healthcare

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1223 Development of High Strength Self Curing Concrete Using Super Absorbing Polymer

Authors: K. Bala Subramanian, A. Siva, S. Swaminathan, Arul. M. G. Ajin

Abstract:

Concrete is an essential building material which is widely used in construction industry all over the world due to its compressible strength. Curing of concrete plays a vital role in durability and other performance necessities. Improper curing can affect the concrete performance and durability easily. When areas like scarcity of water, structures is not accessible by humans external curing cannot be performed, so we opt for internal curing. Internal curing (or) self-curing plays a major role in developing the concrete pore structure and microstructure. The concept of internal curing is to enhance the hydration process to maintain the temperature uniformly. The evaporation of water in the concrete is reduced by self-curing agent (Super Absorbing Polymer – SAP) thereby increasing the water retention capacity of the concrete. The research work was carried out to reduce water, which is prime material used for concrete in the construction industry. Concrete curing plays a major role in developing hydration process. Concept of self-curing will reduce the evaporation of water from concrete. Self-curing will increase water retention capacity as compared to the conventional concrete. Proper self-curing (or) internal curing increases the strength, durability and performance of concrete. Super absorbing Polymer (SAP) used as internal curing agent. In this study 0.2% to 0.4% of SAP was varied in different grade of high strength concrete. In the experiment replacement of cement by silica fumes with 5%, 10% and 15% are studied. It is found that replacement of silica fumes by 10 % gives more strength and durability when compared to others

Keywords: compressive strength, high strength concrete rapid chloride permeability, super absorbing polymer

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1222 The Impact of Technology on Media Content Regulation

Authors: Eugene Mashapa

Abstract:

The age of information has witnessed countless unprecedented technological developments, which signal the articulation of succinct technological capabilities that can match these cutting-edge technological trends. These changes have impacted patterns in the production, distribution, and consumption of media content, a space that the Film and Publication Board (FPB) is concerned with. Consequently, the FPB is keen to understand the nature and impact of these technological changes on media content regulation. This exploratory study sought to investigate how content regulators in high and middle-income economies have adapted to the changes in this space, seeking insights into innovations, technological and operational, that facilitate continued relevance during this fast-changing environment. The study is aimed at developing recommendations that could assist and inform the organisation in regulating media content as it evolves. Thus, the overall research strategy in this analysis is applied research, and the analytical model adopted is a mixed research design guided by both qualitative and quantitative research instruments. It was revealed in the study that the FPB was significantly impacted by the unprecedented technological advancements in the media regulation space. Additionally, there exists a need for the FPB to understand the current and future penetrations of 4IR technology in the industry and its impact on media governance and policy implementation. This will range from reskilling officials to align with the technological skills to developing technological innovations as well as adopting co-regulatory or self-regulatory arrangements together with content distributors, where more content is distributed in higher volumes and with increased frequency. Importantly, initiating an interactive learning process for both FPB employees and the general public can assist the regulator and improve FPB’s operational efficiency and effectiveness.

Keywords: media, regulation, technology, film and publications board

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1221 Floating Oral in Situ Gelling System of Anticancer Drug

Authors: Umme Hani, Mohammed Rahmatulla, Mohammed Ghazwani, Ali Alqahtani, Yahya Alhamhoom

Abstract:

Background and introduction: Neratinib is a potent anticancer drug used for the treatment of breast cancer. It is poorly soluble at higher pH, which tends to minimize the therapeutic effects in the lower gastrointestinal tract (GIT) leading to poor bioavailability. An attempt has been made to prepare and develop a gastro-retentive system of Neratinib to improve the drug bioavailability in the GIT by enhancing the gastric retention time. Materials and methods: In the present study a three-factor at two-level (23) factorial design based optimization was used to inspect the effects of three independent variables (factors) such as sodium alginate (A), sodium bicarbonate (B) and sodium citrate (C) on the dependent variables like in vitro gelation, in vitro floating, water uptake and percentage drug release. Results: All the formulations showed pH in the range 6.7 ±0.25 to 7.4 ±0.24, percentage drug content was observed to be 96.3±0.27 to 99.5 ±0.28%, in vitro gelation observed as gelation immediate remains for an extended period. Percentage of water uptake was in the range between 9.01±0.15 to 31.01±0.25%, floating lag time was estimated form 7±0.39 to 57±0.36 sec. F4 and F5 showed floating even after 12hrs. All formulations showed a release of around 90% drug release within 12hr. It was observed that the selected independent variables affect the dependent variables. Conclusion: The developed system may be a promising and alternative approach to augment gastric retention of drugs and enhances the therapeutic efficacy of the drug.

Keywords: neratinib, 2³ factorial design, sodium alginate, floating, in situ gelling system

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1220 Numerical Modelling of Immiscible Fluids Flow in Oil Reservoir Rocks during Enhanced Oil Recovery Processes

Authors: Zahreddine Hafsi, Manoranjan Mishra , Sami Elaoud

Abstract:

Ensuring the maximum recovery rate of oil from reservoir rocks is a challenging task that requires preliminary numerical analysis of different techniques used to enhance the recovery process. After conventional oil recovery processes and in order to retrieve oil left behind after the primary recovery phase, water flooding in one of several techniques used for enhanced oil recovery (EOR). In this research work, EOR via water flooding is numerically modeled, and hydrodynamic instabilities resulted from immiscible oil-water flow in reservoir rocks are investigated. An oil reservoir is a porous medium consisted of many fractures of tiny dimensions. For modeling purposes, the oil reservoir is considered as a collection of capillary tubes which provides useful insights into how fluids behave in the reservoir pore spaces. Equations governing oil-water flow in oil reservoir rocks are developed and numerically solved following a finite element scheme. Numerical results are obtained using Comsol Multiphysics software. The two phase Darcy module of COMSOL Multiphysics allows modelling the imbibition process by the injection of water (as wetting phase) into an oil reservoir. Van Genuchten, Brooks Corey and Levrett models were considered as retention models and obtained flow configurations are compared, and the governing parameters are discussed. For the considered retention models it was found that onset of instabilities viz. fingering phenomenon is highly dependent on the capillary pressure as well as the boundary conditions, i.e., the inlet pressure and the injection velocity.

Keywords: capillary pressure, EOR process, immiscible flow, numerical modelling

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1219 Nutritional Composition of Provitamin A-Biofortified Amahewu, a Maize Based Beverage with Potential to Alleviate Vitamin A Deficiency

Authors: Temitope D. Awobusuyi, Eric O. Amonsou, Muthulisi Siwela

Abstract:

Amahewu, a lactic acid fermented non-alcoholic maize based beverage is widely consumed in Southern Africa. It is traditionally made with white maize which is deficient in vitamin A. Provitamin A-biofortified maize has been developed for use as a complementary strategy to alleviate vitamin A deficiency. In this study the nutritional composition and protein digestibility of amahewu produced using provitamin A-biofortified maize was determined. Provitamin A-biofortified amahewu was processed by fermenting cooked maize porridge using malted provitamin A-biofortified maize, wheat bran and lactobacillus mixed starter culture with either malted maize or wheat bran. The total provitamin A content in amahewu products ranged from 3.3-3.8 μg/g (DW). The % retention of total provitamin A ranged from 79 %- 90 % μg/g (DW). The lowest % retention was observed in products fermented with the addition of starter culture. The gross energy of amahewu products were approx. 20 MJ/kg. There was a slight increase in the lysine content of amahewu after fermentation. Protein digestibility of amahewu (approx.91%) was slightly higher compared to unprocessed provitamin A maize (86%). However, a general decrease was observed in the minerals when compared to the unprocessed provitamin A maize. Amahewu processed using starter cultures has higher iron content than those processed with the addition of malt. These result suggests that provitamin A-biofortified amahewu has the potential to make a significant contribution towards alleviating Vitamin A Deficiency in rural communities who are also the most vulnerable to VAD.

Keywords: vitamin A deficiency, provitamin A maize, biofortification, fermentation

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1218 Carbon Dioxide (CO₂) and Methane (CH₄) Fluxes from Irrigated Wheat in a Subtropical Floodplain Soil Increased by Reduced Tillage, Residue Retention, and Nitrogen Application Rate

Authors: R. Begum, M. M. R. Jahangir, M. Jahiruddin, M. R. Islam, M. M. Rahman, M. B. Hossain, P. Hossain

Abstract:

Quantifying carbon (C) sequestration in soils is necessary to help better understand the effect of agricultural practices on the C cycle. The estimated contribution of agricultural carbon dioxide (CO₂) and methane (CH₄) to global warming potential (GWP) has a wide range. The underlying causes of this huge uncertainty are the difficulties to predict the regional CO₂ and CH₄ loss due to the lack of experimental evidence on CO₂ and CH₄ emissions and associated drivers. The CH₄ and CO₂ emissions were measured in irrigated wheat in subtropical floodplain soils which have been under two soil disturbance levels (strip vs. conventional tillage; ST vs. CT being both with 30% residue retention) and three N fertilizer rates (60, 100, and 140% of the recommended N fertilizer dose, RD) in annual wheat (Triticum aestivum)-mungbean (Vigna radiata)-rice (Oryza sativa L) for seven consecutive years. The highest CH₄ and CO₂ emission peak was observed on day 3 after urea application in both tillages except CO₂ flux in CT. Nitrogen fertilizer application rate significantly influenced mean and cumulative CH₄ and CO₂ fluxes. The CH₄ and CO₂ fluxes decreased in an optimum dose of N fertilizer except for ST for CH₄. The CO₂ emission significantly showed higher emission at minimum (60% of RD) fertilizer application at both tillages. Soil microbial biomass carbon (MBC), organic carbon (SOC), Particulate organic carbon (POC), permanganate oxidisable carbon (POXC), basal respiration (BR) were significantly higher in ST which were negative and significantly correlated with CO₂. However, POC and POXC were positively and significantly correlated with CH₄ emission.

Keywords: carbon dioxide emissions, methane emission, nitrogen rate, tillage

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1217 Evaluation of Newly Synthesized Steroid Derivatives Using In silico Molecular Descriptors and Chemometric Techniques

Authors: Milica Ž. Karadžić, Lidija R. Jevrić, Sanja Podunavac-Kuzmanović, Strahinja Z. Kovačević, Anamarija I. Mandić, Katarina Penov-Gaši, Andrea R. Nikolić, Aleksandar M. Oklješa

Abstract:

This study considered selection of the in silico molecular descriptors and the models for newly synthesized steroid derivatives description and their characterization using chemometric techniques. Multiple linear regression (MLR) models were established and gave the best molecular descriptors for quantitative structure-retention relationship (QSRR) modeling of the retention of the investigated molecules. MLR models were without multicollinearity among the selected molecular descriptors according to the variance inflation factor (VIF) values. Used molecular descriptors were ranked using generalized pair correlation method (GPCM). In this method, the significant difference between independent variables can be noticed regardless almost equal correlation between dependent variable. Generated MLR models were statistically and cross-validated and the best models were kept. Models were ranked using sum of ranking differences (SRD) method. According to this method, the most consistent QSRR model can be found and similarity or dissimilarity between the models could be noticed. In this study, SRD was performed using average values of experimentally observed data as a golden standard. Chemometric analysis was conducted in order to characterize newly synthesized steroid derivatives for further investigation regarding their potential biological activity and further synthesis. This article is based upon work from COST Action (CM1105), supported by COST (European Cooperation in Science and Technology).

Keywords: generalized pair correlation method, molecular descriptors, regression analysis, steroids, sum of ranking differences

Procedia PDF Downloads 347
1216 The Impact of Enzymatic Treatments on the Pasting Behavior and Its Reflection on Stalling and Quality of Bread

Authors: Sayed Mostafa, Mohamed Shebl

Abstract:

The problem of bread stalling is still one of the most troubling problems for those interested in manufacturing bakery products, as increasing the freshness period of bread is considered one of the most important factors that help encourage this industry due to its important role in reducing expected losses. Therefore, this study aims to improve the quality of pan bread and increase its freshness period by enzymatic treatments, including maltogenic α-amylase (MAA), amyloglucosidase (AGS), glucoseoxidase (GOX) and phospholipase (PhL). Rheological and pasting behavior of wheat flour were estimated in addition to the physical, texture, and sensory parameters of the final product. The addition of MAA resulted in a decrease in peak viscosity, breakdown, setback, and pasting temperature. The addition of MAA also led to a reduction in falling number values. Enzymatic treatments (MAA and PhL) exhibited higher alkaline water retention capacity of pan bread compared to untreated pan bread (control) throughout different storage periods. Furthermore, other enzymes displayed varying effects on bread quality; for instance, AGS enhanced the crust color, while a high concentration of GOX improved the specific volume of the bread. Conclusion: The research findings demonstrate that the enzymatic treatments can significantly improve its quality attributes, such as specific volume, increase the alkaline water retention capacity with lower hardness value, which reflects bread freshness during storage periods, and improve sensory characteristics.

Keywords: anti-stalling agents, enzymatic treatments, maltogenic α-amylase, amyloglucosidase, glucoseoxidase, phospholipase, pasting behavior, wheat flour

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1215 Anti -proliferative and Apoptotic Effects of Selected Saudi Herbs from the Rhamnaceae, Polygonaceae, and Apocynaceae Families Against Various Cancer Cell Lines

Authors: Allulu Yousef Alturki, Raghad Abdullah Alshafi, Sara Abdulaziz Alghashem, Sahar Saleh Alghamdi, Rasha Saad Suliman, Zeyad Alehaideb, Rizwan Ali

Abstract:

Cancer is recognized as a worldwide public health concern. Therefore, there is a continuous quest to discover new effective medications with less side-effects. In recent years, researchers have shown an increased interest in medicinal plants as several plant species have shown promising biological activities. Thus, we seek to investigate three medicinal herbs that are commonly-found in the Middle Easternregion and yet have not been explored in depth, including plants belonging to the Rhamnaceae, Polygonaceae, and Apocynaceaeplant families. Initially, we investigated using three types of cancer cell lines for breast, colorectal, and liver cancers. We performed high Content Imaging (HCI)-Apoptosis Assay and ApoTox-Glo™ Triplex Assay on KAIMRC2 and HCT8 cell lines. The highest activity of HCI-Apoptosis Assay was with Calligonumcomosum and Ziziphusnummularia in ethanol, followed by Calotropis procera and Ziziphusnummularia in ethyl acetate. The IC50values for the families of Rhamnaceae, Polygonaceae, and Apocynaceae in HepG2 and HCT8 cell lines ranged from 0.089 to 9.84mg/mL and 0.080to 15.08mg/mL, respectively. Further screening was conducted on an additional two cell lines, namely the MDA-MB-231 and KAIMRC2, for selected seven extracts with the highest activity having IC50values ranged from 0.058 to0.51mg/mL and 0.029 to0.19mg/mL, respectively. Continuous scientific investigations to isolate and characterize the potent bioactive phytochemical(s) are warranted. Funding: The authors acknowledge financial support from King Abdullah International Medical Research Center (KAIMRC), Ministry of National Guard Health Affairs, Riyadh, Kingdom of Saudi Arabia. Institutional Review Board Statement: The study was approved by the Institutional Review Board of the Institutional Review Board of King Abdullah International Medical Research Center (SP21R/463/12, 24 January 2022). Acknowledgments: The authors want to express their gratitude to the College of Pharmacy (COP) at King Saud bin Abdulaziz University for Health Sciences (KSAU-HS) and King Abdullah International Medical Research Center (KAIMRC) for their continued support.

Keywords: rhamnaceae, polygonaceae, apocynaceae, natural products

Procedia PDF Downloads 115
1214 An Experimental Quantitative Case Study of Competency-Based Learning in Online Mathematics Education

Authors: Pascal Roubides

Abstract:

The presentation proposed herein describes a research case study of a hybrid application of the competency-based education model best exemplified by Western Governor’s University, within the general temporal confines of an accelerated (8-week) term of a College Algebra course at the author’s institution. A competency-based model was applied to an accelerated online College Algebra course, built as an Open Educational Resources (OER) course, seeking quantifiable evidence of any differences in the academic achievement of students enrolled in the competency-based course and the academic achievement of the current delivery of the same course. Competency-based learning has been gaining in support in recent times and the author’s institution has also been involved in its own efforts to design and develop courses based on this approach. However, it is unknown whether there had been any research conducted to quantify evidence of the effect of this approach against traditional approaches prior to the author’s case study. The research question sought to answer in this experimental quantitative study was whether the online College Algebra curriculum at the author’s institution delivered via an OER-based competency-based model can produce statistically significant improvement in retention and success rates against the current delivery of the same course. Results obtained in this study showed that there is no statistical difference in the retention rate of the two groups. However, there was a statistically significant difference found between the rates of successful completion of students in the experimental group versus those in the control group.

Keywords: competency-based learning, online mathematics, online math education, online courses

Procedia PDF Downloads 128
1213 Energy Budgeting, Carbon and Water Footprints Under Conventional and Conservation Tillage Practices of Rice-Wheat Double Cropping System

Authors: Ahmad Latif Virk, Naeem Ahmad, Muhammad Ishaq Asif Rehmani

Abstract:

Amid the present environmental crises, developing environment-resilient and cost-effective conservation agriculture strategies to feed the world's ever-growing population is pertinent. Therefore, a field study was conducted to test the hypothesis that residue retention under no-till (NTR) would enhance energy productivity (EP) and energy use efficiency (EUE) while offsetting the carbon footprints (CF), water footprints (WF) and greenhouse gases emissions (GHGs) in rice (Oryza sativa L.)-wheat (Triticum aestivum L.) double cropping system. Two tillage systems viz., conventional tillage (CT) and conservation tillage (no-till; NT), with or without residue retention, were combined into four treatments as CT0 (puddled rice, conventional wheat - residue); CTR (puddled rice, conventional wheat + residue); NT0 (direct rice seeding, zero-tilled wheat - residue); NTR (direct rice seeding, zero-tilled wheat + residue) were evaluated. Overall, results showed that the NT system had 34.2% lower energy consumption, 1.2 times more EP than CT system. Moreover, NTR had 19.8% higher EUE than CT0. The overall system grain yield ranged from 7.8 to 9.3 Mg ha−1 under NT0 and CTR, respectively. The NTR had 56.6% and 17.9% lesser CF and WF, respectively, than CT0. The net GHGs emissions (CO2-eq kg ha−1) under CT0 were the highest, while NTR had the lowest emissions. The NTR enhanced carbon sequestration in soil that can offset half of the system's CO2 emissions. The findings of this study might help develop a suitable strategy for resource/energy conservation and higher productivity while offsetting GHGs emissions in the Indo-Gangetic Plains.

Keywords: residue, yield, indirect emissions, energy use efficiency, carbon sequestration

Procedia PDF Downloads 92
1212 The Amorphousness of the Exposure Sphere

Authors: Nipun Ansal

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People guard their beliefs and opinions with their lives. Beliefs that they’ve formed over a period of time, and can go to any lengths to defy, desist from, resist and negate any outward stimulus that has the potential to shake them. Cognitive dissonance is term used to describe it in theory. And every human being, in order to defend himself from cognitive dissonance applies 4 rings of defense viz. Selective Exposure, Selective Perception, Selective Attention, and Selective Retention. This paper is a discursive analysis on how the onslaught of social media, complete with its intrusive weaponry, has amorphized the external ring of defense: the selective exposure. The stimulus-response model of communication is one of the most inherent model that encompasses communication behaviours of children and elderly, individual and masses, humans and animals alike. The paper deliberates on how information bombardment through the uncontrollable channels of the social media, Facebook and Twitter in particular, have dismantled our outer sphere of exposure, leading users online to a state of constant dissonance, and thus feeding impulsive action-taking. It applies case study method citing an example to corroborate how knowledge generation has given in to the information overload and the effect it has on decision making. With stimulus increasing in number of encounters, opinion formation precedes knowledge because of the increased demand of participation and decrease in time for the information to permeate from the outer sphere of exposure to the sphere of retention, which of course, is through perception and attention. This paper discusses the challenge posed by this fleeting, stimulus rich, peer-dominated media on the traditional models of communication and meaning-generation.

Keywords: communication, discretion, exposure, social media, stimulus

Procedia PDF Downloads 408
1211 Official Secrecy and Confidentiality in Tax Administration and Its Impact on Right to Access Information: Nigerian Perspectives

Authors: Kareem Adedokun

Abstract:

Official secrecy is one of the colonial vestiges which upholds non – disclosure of essential information for public consumption. Information, though an indispensable tool in tax administration, is not to be divulged by any person in an official duty of the revenue agency. As a matter o fact, the Federal Inland Revenue Service (Establishment) Act, 2007 emphasizes secrecy and confidentiality in dealing with tax payer’s document, information, returns and assessment in a manner reminiscent of protecting tax payer’s privacy in all situations. It is so serious that any violation attracts criminal sanction. However, Nigeria, being a democratic and egalitarian state recently enacted Freedom of Information Act which heralded in openness in governance and takes away the confidentialities associated with official secrets Laws. Official secrecy no doubts contradicts the philosophy of freedom of information but maintaining a proper balance between protected rights of tax payers and public interest which revenue agency upholds is an uphill task. Adopting the Doctrinal method, therefore, the author of this paper probes into the real nature of the relationship between taxpayers and Revenue Agencies. It also interfaces official secrecy with the doctrine of Freedom of Information and consequently queries the retention of non – disclosure clause under Federal Inland Revenue Service (Establishment) Act (FIRSEA) 2007. The paper finds among others that non – disclosure provision in tax statutes particularly as provided for in FIRSEA is not absolute; so also is the constitutional rights and freedom of information and unless the non – disclosure clause finds justification under any recognized exemption provided under the Freedom of Information Act, its retention is antithesis to democratic ethos and beliefs as it may hinder public interest and public order.

Keywords: confidentiality, information, official secrecy, tax administration

Procedia PDF Downloads 341