Search results for: accounting information quality
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 18904

Search results for: accounting information quality

15274 Effects of Plant Growth Promoting Rhizobacteria on the Yield and Nutritive Quality of Tomato Fruits

Authors: Narjes Dashti, Nida Ali, Magdy Montasser, Vineetha Cherian

Abstract:

The influence of two PGPR strains, Pseudomonas aeruginosa and Stenotrophomonas rhizophilia, on fruit yields, pomological traits and chemical contents of tomato (Solanum lycopersicum) fruits were studied. The study was conducted separately on two different cultivar varieties of tomato, namely Supermarmande and UC82B. The results indicated that the presence of the PGPR almost doubled the average yield per plant. There was a significant improvement in the pomological qualities of the PGPR treated tomato fruits compared to the corresponding healthy treatments especially in traits such as the average fruit weight, height, and fruit volume. The chemical analysis of tomato fruits revealed that the presence of the PGPRs increased the total protein, lycopene, alkalinity and phenol content of the tomato fruits compared to the healthy controls. They had no influence on the reduced sugar, total soluble solids or the titerable acid content of fruits. However their presence reduced the amount of ascorbic acid in tomato fruits compared to the healthy controls.

Keywords: PGPR, tomato, fruit quality

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15273 Physical Properties Characterization of Shallow Aquifer and Groundwater Quality Using Geophysical Method Based on Electrical Resistivity Tomography in Arid Region, Northeastern Area of Tunisia: A Study Case of Smar Aquifer

Authors: Nesrine Frifita

Abstract:

In recent years, serious interest in underground sources has led to more intensive studies of depth, thickness, geometry and properties of aquifers. Geophysical method is the common technique used in discovering the subsurface. However, determining the exact location of groundwater in subsurface layers is one of problems that needs to be resolved. While the biggest problem is the quality of the groundwater which suffers from pollution risk especially with water shortage in arid regions under a remarkable climate change. The present study was conducted using electrical resistivity tomography at Jeffara coastal area in Southeast Tunisia to image the potential shallow aquifer and studying their physical properties. The purpose of this study is to understand the characteristics and depth of the Smar aquifer. Therefore, it can be used as a reference in groundwater drilling in order to guide the farmers and to improve the living of the inhabitants of nearby cities. The use of the Winner-Schlumberger array for data acquisition is suitable to obtain a deeper profile in areas with homogeneous layers. For that, six electrical resistivity profiles were carried out in Smar watershed using 72 electrodes with 4 and 5 m spacing. The resistivity measurements were carefully interpreted by a least-square inversion technique using the RES2DINV program. Findings show that the Smar aquifer has about 31 m thickness and it extends to 36.5 m depth in the downstream area of Oued Smar. The defined depth and geometry of Smar aquifer indicate that the sedimentary cover thins toward the coast, and the Smar shallow aquifer becomes deeper toward the West. While the resistivity values show a significant contrast even reaching < 1 Ωm in ERT1, this resistivity value can be related to the saline water that foretells a risk of pollution and bad groundwater quality. The ERT1 geoelectrical model defines an unsaturated zone, while under ERT3 site, the geoelectrical model presents a saturated zone, which reflect a low resistivity values indicate the locally surface water coming from the nearby Office of the National Sanitation Utility (ONAS) that can be a source of recharge of the studied shallow aquifer and more deteriorate the groundwater quality in this region.

Keywords: electrical resistivity tomography, groundwater, recharge, smar aquifer, southeastern tunisia

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15272 Performance Evaluation of a Very High-Resolution Satellite Telescope

Authors: Walid A. Attia, Taher M. Bazan, Fawzy Eltohamy, Mahmoud Fathy

Abstract:

System performance evaluation is an essential stage in the design of high-resolution satellite telescopes prior to the development process. In this paper, a system performance evaluation of a very high-resolution satellite telescope is investigated. The evaluated system has a Korsch optical scheme design. This design has been discussed in another paper with respect to three-mirror anastigmat (TMA) scheme design and the former configuration showed better results. The investigated system is based on the Korsch optical design integrated with a time-delay and integration charge coupled device (TDI-CCD) sensor to achieve a ground sampling distance (GSD) of 25 cm. The key performance metrics considered are the spatial resolution, the signal to noise ratio (SNR) and the total modulation transfer function (MTF) of the system. In addition, the national image interpretability rating scale (NIIRS) metric is assessed to predict the image quality according to the modified general image quality equation (GIQE). Based on the orbital, optical and detector parameters, the estimated GSD is found to be 25 cm. The SNR has been analyzed at different illumination conditions of target albedos, sun and sensor angles. The system MTF has been computed including diffraction, aberration, optical manufacturing, smear and detector sampling as the main contributors for evaluation the MTF. Finally, the system performance evaluation results show that the computed MTF value is found to be around 0.08 at the Nyquist frequency, the SNR value was found to be 130 at albedo 0.2 with a nadir viewing angles and the predicted NIIRS is in the order of 6.5 which implies a very good system image quality.

Keywords: modulation transfer function, national image interpretability rating scale, signal to noise ratio, satellite telescope performance evaluation

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15271 Seawater Desalination for Production of Highly Pure Water Using a Hydrophobic PTFE Membrane and Direct Contact Membrane Distillation (DCMD)

Authors: Ahmad Kayvani Fard, Yehia Manawi

Abstract:

Qatar’s primary source of fresh water is through seawater desalination. Amongst the major processes that are commercially available on the market, the most common large scale techniques are Multi-Stage Flash distillation (MSF), Multi Effect distillation (MED), and Reverse Osmosis (RO). Although commonly used, these three processes are highly expensive down to high energy input requirements and high operating costs allied with maintenance and stress induced on the systems in harsh alkaline media. Beside that cost, environmental footprint of these desalination techniques are significant; from damaging marine eco-system, to huge land use, to discharge of tons of GHG and huge carbon footprint. Other less energy consuming techniques based on membrane separation are being sought to reduce both the carbon footprint and operating costs is membrane distillation (MD). Emerged in 1960s, MD is an alternative technology for water desalination attracting more attention since 1980s. MD process involves the evaporation of a hot feed, typically below boiling point of brine at standard conditions, by creating a water vapor pressure difference across the porous, hydrophobic membrane. Main advantages of MD compared to other commercially available technologies (MSF and MED) and specially RO are reduction of membrane and module stress due to absence of trans-membrane pressure, less impact of contaminant fouling on distillate due to transfer of only water vapor, utilization of low grade or waste heat from oil and gas industries to heat up the feed up to required temperature difference across the membrane, superior water quality, and relatively lower capital and operating cost. To achieve the objective of this study, state of the art flat-sheet cross-flow DCMD bench scale unit was designed, commissioned, and tested. The objective of this study is to analyze the characteristics and morphology of the membrane suitable for DCMD through SEM imaging and contact angle measurement and to study the water quality of distillate produced by DCMD bench scale unit. Comparison with available literature data is undertaken where appropriate and laboratory data is used to compare a DCMD distillate quality with that of other desalination techniques and standards. Membrane SEM analysis showed that the PTFE membrane used for the study has contact angle of 127º with highly porous surface supported with less porous and bigger pore size PP membrane. Study on the effect of feed solution (salinity) and temperature on water quality of distillate produced from ICP and IC analysis showed that with any salinity and different feed temperature (up to 70ºC) the electric conductivity of distillate is less than 5 μS/cm with 99.99% salt rejection and proved to be feasible and effective process capable of consistently producing high quality distillate from very high feed salinity solution (i.e. 100000 mg/L TDS) even with substantial quality difference compared to other desalination methods such as RO and MSF.

Keywords: membrane distillation, waste heat, seawater desalination, membrane, freshwater, direct contact membrane distillation

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15270 Negative Perceptions of Ageing Predicts Greater Dysfunctional Sleep Related Cognition Among Adults Aged 60+

Authors: Serena Salvi

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Ageistic stereotypes and practices have become a normal and therefore pervasive phenomenon in various aspects of everyday life. Over the past years, renewed awareness towards self-directed age stereotyping in older adults has given rise to a line of research focused on the potential role of attitudes towards ageing on seniors’ health and functioning. This set of studies has showed how a negative internalisation of ageistic stereotypes would discourage older adults in seeking medical advice, in addition to be associated to negative subjective health evaluation. An important dimension of mental health that is often affected in older adults is represented by sleep quality. Self-reported sleep quality among older adults has shown to be often unreliable when compared to their objective sleep measures. Investigations focused on self-reported sleep quality among older adults have suggested how this portion of the population would tend to accept disrupted sleep if believed to be up to standard for their age. On the other hand, unrealistic expectations, and dysfunctional beliefs towards sleep in ageing, might prompt older adults to report sleep disruption even in the absence of objective disrupted sleep. Objective of this study is to examine an association between personal attitudes towards ageing in adults aged 60+ and dysfunctional sleep related cognition. More in detail, this study aims to investigate a potential association between personal attitudes towards ageing, sleep locus of control and dysfunctional beliefs towards sleep among this portion of the population. Data in this study were statistically analysed in SPSS software. Participants were recruited through the online participants recruitment system Prolific. Inclusion of attention check questions throughout the questionnaire and consistency of responses were looked at. Prior to the commencement of this study, Ethical Approval was granted (ref. 39396). Descriptive statistics were used to determine the frequency, mean, and SDs of the variables. Pearson coefficient was used for interval variables, independent T-test for comparing means between two independent groups, analysis of variance (ANOVA) test for comparing the means in several independent groups, and hierarchical linear regression models for predicting criterion variables based on predictor variables. In this study self-perceptions of ageing were assessed using APQ-B’s subscales, while dysfunctional sleep related cognition was operationalised using the SLOC and the DBAS16 scales. Of the final subscales taken in consideration in the brief version of the APQ questionnaire, Emotional Representations (ER), Control Positive (PC) and Control and Consequences Negative (NC) have shown to be of particularly relevance for the remits of this study. Regression analysis show how an increase in the APQ-B subscale Emotional Representations (ER) predicts an increase in dysfunctional beliefs and attitudes towards sleep in this sample, after controlling for subjective sleep quality, level of depression and chronological age. A second regression analysis showed that APQ-B subscales Control Positive (PC) and Control and Consequences Negative (NC) were significant predictors in the change of variance of SLOC, after controlling for subjective sleep quality, level of depression and dysfunctional beliefs about sleep.

Keywords: sleep-related cognition, perceptions of aging, older adults, sleep quality

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15269 Modified Fuzzy Delphi Method to Incorporate Healthcare Stakeholders’ Perspectives in Selecting Quality Improvement Projects’ Criteria

Authors: Alia Aldarmaki, Ahmad Elshennawy

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There is a global shift in healthcare systems’ emphasizing engaging different stakeholders in selecting quality improvement initiatives and incorporating their preferences to improve the healthcare efficiency and outcomes. Although experts bring scientific knowledge based on the scientific model and their personal experience, other stakeholders can bring new insights and information into the decision-making process. This study attempts to explore the impact of incorporating different stakeholders’ preference in identifying the most significant criteria that should be considered in healthcare for electing the improvement projects. A Framework based on a modified Fuzzy Delphi Method (FDM) was built. In addition to, the subject matter experts, doctors/physicians, nurses, administrators, and managers groups contribute to the selection process. The research identifies potential criteria for evaluating projects in healthcare, then utilizes FDM to capture expertise knowledge. The first round in FDM is intended to validate the identified list of criteria from experts; which includes collecting additional criteria from experts that the literature might have overlooked. When an acceptable level of consensus has been reached, a second round is conducted to obtain experts’ and other related stakeholders’ opinions on the appropriate weight of each criterion’s importance using linguistic variables. FDM analyses eliminate or retain the criteria to produce a final list of the critical criteria to select improvement projects in healthcare. Finally, reliability and validity were investigated using Cronbach’s alpha and factor analysis, respectively. Two case studies were carried out in a public hospital in the United Arab Emirates to test the framework. Both cases demonstrate that even though there were common criteria between the experts and the stakeholders, still stakeholders’ perceptions bring additional critical criteria into the evaluation process, which can impact the outcomes. Experts selected criteria related to strategical and managerial aspects, while the other participants preferred criteria related to social aspects such as health and safety and patients’ satisfaction. The health and safety criterion had the highest important weight in both cases. The analysis showed that Cronbach’s alpha value is 0.977 and all criteria have factor loading greater than 0.3. In conclusion, the inclusion of stakeholders’ perspectives is intended to enhance stakeholders’ engagement, improve transparency throughout the decision process, and take robust decisions.

Keywords: Fuzzy Delphi Method, fuzzy number, healthcare, stakeholders

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15268 Well-Being and Helping Technology for Retired Population in Finland

Authors: R. Pääkkönen, L. Korpinen

Abstract:

This study aimed to evaluate parameters influencing well-being and how to maintain well-being as long as possible after retirement. There is contradictory information on the health changes after retirement in Finland. This work is based on interviews, statistics, and literature evaluation of Finland. Most often, balance, multitasking reaction time, and adaptation of vision in dim and darks areas are worsened. Slowing is one characteristic that is difficult to measure properly. The most important is try to determine ways to manage daily activities and symptoms of disease after retirement. Medicine is advancing, problems are often also on the economic side. Information of technical aids is important. It is worth planning a retirement age.

Keywords: retirement, working, aging, wellness

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15267 Challenges and Success Factors in Introducing Information Systems for Students' Online Registration

Authors: Stanley Fore, Sharon Chipeperekwa

Abstract:

The start of the 2011 academic year in South Africa saw a number of Institutions of Higher Learning introducing online registration for their students. The efficiency and effectiveness of Information Systems are increasingly becoming a necessity and not an option for many organizations. An information system should be able to allow end users to access information easily and navigate with ease. The selected University of Technology (UoT) in this research is one of the largest public institution of higher learning in the Western Cape Province and boasts of an enrolment of more than 30000 students per academic year. An observation was made that, during registration students’ stand in long queues waiting to register or for assistance to register. The system tends to ‘freeze’ whilst students are registering and students are in most cases unfamiliar with the system interface. They constantly have to enquire what to do next when going through online registration process. A mixed method approach will be adopted which comprises of quantitative and qualitative approaches. The study uses constructs of the updated DeLone and McLean IS success model (2003) to analyse and explain the student’s perceptions of the online registration system. The research was undertaken to establish the student’s perceptions of the online registration system. This research seeks to identify and analyse the challenges and success factors of introducing an online registration system whilst highlighting the extent to which this system has been able to solve the numerous problems associated with the manual era. The study will assist management and those responsible for managing the current system to determine how well the system is working or not working to achieve user satisfaction. It will also assist them going forward on what to consider before, during and after implementation of an information system. Respondents will be informed of the objectives of the research, and their consent to participate will be sought. Ethical considerations that will be applied to this study include; informed consent and protection from harm, right to privacy and involvement of the research.

Keywords: online registration, information systems, University of Technology, end-users

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15266 Assessing the Disability-Free Life Expectancy and Decomposition of Its Difference: A Gender Perspective on India over the Decade 2001-2011

Authors: Kajori Banerjee, Laxmi Kant Dwivedi

Abstract:

“Health transition” is defined to be “a process through which high levels of mortality, morbidity and disability are reduced to low levels by influencing cultural, social and behavioural factors”. Life expectancy in India has been on the rise and parallel the burden of disease and disability has also risen noticeably. Borrowing data from Indian Census (2001, 2011), this study identifies the gender-wise burden of disability by calculating disability free life expectancy (DFLE) and life lived with disability (LWD). Sullivan’s method of calculating DFLE using proportion of disabled is used for this purpose. The change in person years lived with disability in the decade 2001-11 is further decomposed using Arriaga’s method into mortality and disability effects (ME and DE) to check the magnitude and direction of contribution of mortality and disability. Nationally, along with DFLE, LWD has amplified too. Despite having the highest life expectancy and DFLE, LWD in Kerala, was highest for both sexes in 2001. But in 2011, the LWD was highest among the males of Orissa and females of Rajasthan. For the overall population, DE is positive for the prime working age groups of 20-40years indicating that there has been an increase in the disability proportion holding mortality constant for 2001-2011. Females exhibit higher positive DE implying greater loss of healthy years due to disability than males. The findings call for an immediate attention to the causes of rising disability burden among the working population, especially females, as this might heavily effect the availability of quality labour force and its relative economic output in the Indian labour market. This also hints at the degrading quality of the elongated life and needs to be given the required attention to enhance the quality of life lead in the Nation.

Keywords: disability-free life expectancy, disability effect, life expectancy, mortality effect

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15265 Assessing the Physical Conditions of Motorcycle Taxi Stands and Comfort Conditions of the Drivers in the Central Business District of Bangkok

Authors: Nissa Phloimontri

Abstract:

This research explores the current physical conditions of motorcycle taxi stands located near the BTS stations in the central business district (CBD) and the comfort conditions of motorcycle taxi drivers. The criteria set up for physical stand survey and assessment are the integration of multimodal access design guidelines. After the survey, stands that share similar characteristics are classified into a series of typologies. Based on the environmental comfort model, questionnaires and in-depth interviews are conducted to evaluate the comfort levels of drivers including physical, functional, and psychological comfort. The results indicate that there are a number of motorcycle taxi stands that are not up to standard and are not conducive to the work-related activities of drivers. The study concludes by recommending public policy for integrated paratransit stops that support the multimodal transportation and seamless mobility concepts within the specific context of Bangkok as well as promote the quality of work life of motorcycle taxi drivers.

Keywords: motorcycle taxi, paratransit stops, environmental comfort, quality of work life

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15264 Dimensions of Public Spaces: Feelings through Human Senses

Authors: Piyush Hajela

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The significance of public spaces is on a rise in Indian cities as a strong interaction space across cultures and community. It is a pertinent gathering space for people across age and gender, where the face keeps changing with time. A public space is directly related to the social dimension, people, comfort, safety, and security, that, it proposes to provide, as inherent qualities. The presence of these and other dimensions of space, together with related equitable environments, impart certain quality to a public space. The higher the optimum contents of these dimensions, the better the quality of public space. Public is represented by PEOPLE through society and community, and space is created by dimensions. Society contains children, women and the elderly, community is composed of social, and religious groups. These behave differently in a different setting and call for varied quality of spaces, created and generated. Public spaces are spread across a city and have more or less established their existence and prominence in a social set up. While few of them are created others are discovered by the people themselves in their constant search for desirable interactive public spaces. These are the most sought after gathering spaces that have the quality of promoting social interaction, providing free accessibility, provide desirable scale etc. The emergence of public space dates back to the times when people started forming communities, display cultures and traditions publicly, gathered for religious observations and celebrations, and address the society. Traditional cities and societies in India were feudal and orthodox in their nature and yet had public spaces. When the gathering of people at one point in a city became more frequent the point became more accessible and occupied. Baras (large courts, Chowks (public squares) and Maidans (large grounds) became well-known gathering spaces in the towns and cities. As the population grew such points grew in number, each becoming a public space in itself and with a different and definite social character. The author aims at studying the various dimensions of public spaces with which a public space has power to hold people for a significant period of time. The human senses here are note referred to as taste, sight, hearing, touch or smell, but how human senses collectively respond to when stationed in a given public space. The collectives may reflect in dimensions like comfort, safety, environment, freedom etc. Various levels of similar other responses would be studied through interviews, observations and other scientific methods for both qualitative and quantitative analysis.

Keywords: society, interaction, people, accessibility, comfort, enclosure

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15263 Integrating Knowledge into Health Care Systems: A Case Study Investigation on UAE Health Care

Authors: Alya Al Ghufli, Kelaithim Al Tunaiji, Sara Al Ali, Khalid Samara

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It is well known that health care systems encompass a variety of key knowledge sources that need to be integrated and shared amongst all types of users to attain higher-levels of motivation and productivity. The development of Health Integrated Systems (HIS) is often seen as a crucial step in strengthening the integration of knowledge to help serve the information needs of health care users. As an emergent economy, the United Arab Emirates (UAE) is regarded as a new arrival in the area of health information systems. As a new nation, there may be several challenges in terms of organisational climate and the sufficient skills and knowledge activities for effective use of HIS. In this regard, the lack of coordination, attitudes and practice of health-related systems can eventually result in unnecessary data and generally poor use of the system. This paper includes results from a qualitative preliminary study carried out from a case study investigation in a single large primary health care organisation in the United Arab Emirates (UAE) comprising various health care users. The study explored health care user’s perceptions about health integration and the impact it has on their practice. The main sources of information were semi-structured interviews and non-obtrusive observations. The authors conclude by presenting various recommendations for the development of HIS and knowledge activities and areas for further study.

Keywords: health integrated systems, knowledge sharing, knowledge activities, health information systems

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15262 A Risk-Based Modeling Approach for Successful Adoption of CAATTs in Audits: An Exploratory Study Applied to Israeli Accountancy Firms

Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

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Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits.

Keywords: audit risk, CAATTs, financial auditing, information technology, technology adoption models

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15261 High-Value Health System for All: Technologies for Promoting Health Education and Awareness

Authors: M. P. Sebastian

Abstract:

Health for all is considered as a sign of well-being and inclusive growth. New healthcare technologies are contributing to the quality of human lives by promoting health education and awareness, leading to the prevention, early diagnosis and treatment of the symptoms of diseases. Healthcare technologies have now migrated from the medical and institutionalized settings to the home and everyday life. This paper explores these new technologies and investigates how they contribute to health education and awareness, promoting the objective of high-value health system for all. The methodology used for the research is literature review. The paper also discusses the opportunities and challenges with futuristic healthcare technologies. The combined advances in genomics medicine, wearables and the IoT with enhanced data collection in electronic health record (EHR) systems, environmental sensors, and mobile device applications can contribute in a big way to high-value health system for all. The promise by these technologies includes reduced total cost of healthcare, reduced incidence of medical diagnosis errors, and reduced treatment variability. The major barriers to adoption include concerns with security, privacy, and integrity of healthcare data, regulation and compliance issues, service reliability, interoperability and portability of data, and user friendliness and convenience of these technologies.

Keywords: big data, education, healthcare, information communication technologies (ICT), patients, technologies

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15260 Corporate Codes of Ethics and Earnings Discretion: International Evidence

Authors: Chu Chen, Giorgio Gotti, Tony Kang, Michael Wolfe

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This study examines the role of codes of ethics in reducing the extent to which managers’ act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our results are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors.

Keywords: corporate ethics policy, code of ethics, business ethics, earnings discretion, accruals

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15259 Alexandrium pacificum Cysts Distribution in One North African Lagoon Ecosystem

Authors: M. Fertouna Bellakhal, M. Bellakhal, A. Dhib, A. Fathalli, S. Turki, L. Aleya

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Study of dinoflagellate cysts is a precious tool to get information about environment and water quality in many aquatic ecosystems. The distribution of Alexandrium pacificum cysts, in Bizerta lagoon located in North of Tunisia, was made based on sediment samples analysis from 123 equidistant stations delimiting 125 km² surfaces. Sediment characteristics such as percentage of water, organic matter, and particle size were analyzed to determine the factors that influence the distribution of this dinoflagellate. In addition, morphological examination and ribotyping of vegetative forms from microalgal cultures made from cyst germination confirmed the identity of the species attributed to A. pacificum. A correlation between the abundance of A. pacificum cysts and the percentage of water and sediment organic matter was recorded. In addition, the sedimentary fraction < 63μm was found to be potentially favorable for the installation and initiation of the Alexandrium pacificum efflorescence at the Bizerte lagoon. The mapping of cysts in this aquatic ecosystem has also allowed us to define distinct areas with specific abundance with closed relationship with shellfish aquaculture stations located within the lagoon.

Keywords: Alexandrium pacificum, cysts, Dinoflagellate, microalgal culture

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15258 Health Assessment of Power Transformer Using Fuzzy Logic

Authors: Yog Raj Sood, Rajnish Shrivastava, Anchal Wadhwa

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Power transformer is one of the electrical equipment that has a central and critical role in the power system. In order to avoid power transformer failure, information system that provides the transformer condition is needed. This paper presents an information system to know the exact situations prevailing within the transformer by declaring its health index. Health index of a transformer is decided by considering several diagnostic tools. The current work deals with UV-Vis, IFT, FP, BDV and Water Content. UV/VIS results have been pre-accessed using separate FL controller for concluding with the Furan contents. It is broadly accepted that the life of a power transformer is the life of the oil/ paper insulating system. The method relies on the use of furan analysis (insulation paper), and other oil analysis results as a means to declare health index. Fuzzy logic system is used to develop the information system. The testing is done on 5 samples of oil of transformers of rating 132/66 KV to obtain the results and results are analyzed using fuzzy logic model.

Keywords: interfacial tension analyzer (ift), flash point (fp), furfuraldehyde (fal), health index

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15257 Analysis of Total Acid in Arabica Coffee Beans after Fermentation with Ohmic Technology

Authors: Reta

Abstract:

Coffee is widely consumed not only because of its typical taste, but coffee has antioxidant properties because of its polyphenols, and it stimulates brain's performance. The main problem with the consumption of coffee is its content of caffeine. Caffeine, when consumed in excess, can increase muscle tension, stimulate the heart, and increase the secretion of gastric acid. In this research, we applied ohmic-based fermentation technology, which is specially designed to mimic the stomach. We used Arabica coffee, which although cheaper than Luwak coffee, has high acidity, which needs to be reduced. Hence, we applied the ohmic technology, varied the time and temperature of the process and measured the total acidity of the coffee to determine optimum fermentation conditions. Results revealed total acidity of the coffee varied with fermentation conditions; 0.32% at 400C and 12 hr, and 0.52% at 400C and 6 hr. The longer the fermentation, the lower was the acidity. The acidity of the mongoose-fermented (natural fermentation) beans was 2.34%, which is substantially higher than the acidity of the ohmic samples. Ohmic-based fermentation technology, therefore, offers improvements in coffee quality, and this is discussed to highlight the potential of ohmic technology in coffee processing.

Keywords: ohmic technology, fermentation, coffee quality, Arabica coffee

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15256 Application of Cloud Based Healthcare Information System through a Smart Card in Kingdom of Saudi Arabia

Authors: Wasmi Woishi

Abstract:

Smart card technology is a secure and safe technology that is expanding its capabilities day by day in terms of holding important information without alteration. It is readily available, and its ease of portability makes it more efficient in terms of its usage. The smart card is in use by many industries such as financial, insurance, governmental industries, personal identification, to name a few. Smart card technology is popular for its wide familiarity, adaptability, accessibility, benefits, and portability. This research aims to find out the perception toward the application of a cloud-based healthcare system through a smart card in KSA. The research has compiled the countries using a smart card or smart healthcare card and indicated the potential benefits of implementing smart healthcare cards. 120 participants from Riyadh city were surveyed by the means of a closed-ended questionnaire. Data were analyzed through SPSS. This research extends the research body in the healthcare system. Empirical evidence regarding smart healthcare cards is scarce and hence undertaken in this study. The study provides a useful insight into collecting, storing, analyzing, manipulating, and accessibility of medical information regarding smart healthcare cards. Research findings can help achieve KSA's Vision 2030 goals in terms of the digitalization of healthcare systems in improving its efficiency and effectiveness in storing and accessing healthcare data.

Keywords: smart card technology, healthcare using smart cards, smart healthcare cards, KSA healthcare information system, cloud-based healthcare cards

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15255 Cable De-Commissioning of Legacy Accelerators at CERN

Authors: Adya Uluwita, Fernando Pedrosa, Georgi Georgiev, Christian Bernard, Raoul Masterson

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CERN is an international organisation founded by 23 countries that provide the particle physics community with excellence in particle accelerators and other related facilities. Founded in 1954, CERN has a wide range of accelerators that allow groundbreaking science to be conducted. Accelerators bring particles to high levels of energy and make them collide with each other or with fixed targets, creating specific conditions that are of high interest to physicists. A chain of accelerators is used to ramp up the energy of particles and eventually inject them into the largest and most recent one: the Large Hadron Collider (LHC). Among this chain of machines is, for instance the Proton Synchrotron, which was started in 1959 and is still in operation. These machines, called "injectors”, keep evolving over time, as well as the related infrastructure. Massive decommissioning of obsolete cables started in 2015 at CERN in the frame of the so-called "injectors de-cabling project phase 1". Its goal was to replace aging cables and remove unused ones, freeing space for new cables necessary for upgrades and consolidation campaigns. To proceed with the de-cabling, a project co-ordination team was assembled. The start of this project led to the investigation of legacy cables throughout the organisation. The identification of cables stacked over half a century proved to be arduous. Phase 1 of the injectors de-cabling was implemented for 3 years with success after overcoming some difficulties. Phase 2, started 3 years later, focused on improving safety and structure with the introduction of a quality assurance procedure. This paper discusses the implementation of this quality assurance procedure throughout phase 2 of the project and the transition between the two phases. Over hundreds of kilometres of cable were removed in the injectors complex at CERN from 2015 to 2023.

Keywords: CERN, de-cabling, injectors, quality assurance procedure

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15254 Evaluation of the Effectiveness of a Sewage Treatment Plant in Oman: Samail Case Study

Authors: Azza Mohsin Al-Hashami, Reginald Victor

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Treatment of wastewater involves physical, chemical, and biological processes to remove the pollutants from wastewater. This study evaluates of the effectiveness of sewage treatment plants (STP) in Samail, Oman. Samail STP has tertiary treatment using conventional activated sludge with surface aeration. The collection of wastewater is through a network with a total length of about 60 km and also by tankers for the areas outside the network. Treated wastewater from this STP is used for the irrigation of vegetation in the STP premises and as a backwash for sand filters. Some treated water is supplied to the Samail municipality, which uses it for the landscaping, road construction, and 'the Million Date Palms' project. In this study, homogenous samples were taken from eight different treatment stages along the treatment continuum for one year, at a frequency of once a month, to evaluate the physical, chemical, and biological parameters. All samples were analyzed using the standard methods for the examination of water and wastewater. The spatial variations in water quality along the continuum are discussed. Despite these variations, the treated wastewater from Samail STP was of good quality, and most of the parameters are within class A category in Oman Standards for wastewater reuse and discharge.

Keywords: wastewater, STP, treatment, processes

Procedia PDF Downloads 167
15253 Economic Growth After an Earthquake: A Synthetic Control Approach

Authors: Diego Diaz H., Cristian Larroulet

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Although a large earthquake has clear and immediate consequences such as deaths, destruction of infrastructure and displacement (at least temporary) of part of the population, scientific research about the impact of a geological disaster in economic activity is inconclusive, especially when looking beyond the very short term. Estimating the economic impact years after a disaster strike is non-trivial since there is an unavoidable difficulty in attributing the observed effect to the disaster and not to other economic shocks. Case studies are performed that determine the impact of earthquakes in Chile, Japan, and New Zealand at a regional level by applying the synthetic control method, using the natural disaster as treatment. This consisted in constructing a counterfactual from every region in the same country that is not affected (or is slightly affected) by the earthquake. The results show that the economies of Canterbury and Tohoku achieved greater levels of GDP per capita in the years after the disaster than they would have in the absence of the disaster. For the case of Chile, however, the region of Maule experiences a decline in GDP per capita because of the earthquake. All the results are robust according to the placebo tests. Also, the results suggest that national institutional quality improve the growth process after the disaster.

Keywords: earthquake, economic growth, institutional quality, synthetic control

Procedia PDF Downloads 204
15252 E-Business Role in the Development of the Economy of Sultanate of Oman

Authors: Mairaj Salim, Asma Zaheer

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Oman has accomplished as much or more than its fellow Gulf monarchies, despite starting from scratch considerably later, having less oil income to utilize, dealing with a larger and more rugged geography, and resolving a bitter civil war along the way. Of course, Oman's progress in the past 30-plus years has not been without problems and missteps, but the balance is squarely on the positive side of the ledger. Oil has been the driving force of the Omani economy since Oman began commercial production in 1967. The oil industry supports the country’s high standard of living and is primarily responsible for its modern and expansive infrastructure, including electrical utilities, telephone services, roads, public education and medical services. In addition to extensive oil reserves, Oman also has substantial natural gas reserves, which are expected to play a leading role in the Omani economy in the Twenty-first Century. To reduce the country’s dependence on oil revenues, the government is restructuring the economy by directing investment to non-oil activities. Since the 21st century IT has changed the performing tasks. To manage the affairs for the benefits of organizations and economy, the Omani government has adopted E-Business technologies for the development. E-Business is important because it allows • Transformation of old economy relationships (vertical/linear relationships) to new economy relationships characterized by end-to-end relationship management solutions (integrated or extended relationships) • Facilitation and organization of networks, small firms depend on ‘partner’ firms for supplies and product distribution to meet customer demands • SMEs to outsource back-end process or cost centers enabling the SME to focus on their core competence • ICT to connect, manage and integrate processes internally and externally • SMEs to join networks and enter new markets, through shortened supply chains to increase market share, customers and suppliers • SMEs to take up the benefits of e-business to reduce costs, increase customer satisfaction, improve client referral and attract quality partners • New business models of collaboration for SMEs to increase their skill base • SMEs to enter virtual trading arena and increase their market reach A national strategy for the advancement of information and communication technology (ICT) has been worked out, mainly to introduce e-government, e-commerce, and a digital society. An information technology complex KOM (Knowledge Oasis Muscat) had been established, consisting of section for information technology, incubator services, a shopping center of technology software and hardware, ICT colleges, E-Government services and other relevant services. So, all these efforts play a vital role in the development of Oman economy.

Keywords: ICT, ITA, CRM, SCM, ERP, KOM, SMEs, e-commerce and e-business

Procedia PDF Downloads 239
15251 Experimentally Validated Analytical Model for Thermal Analysis of Multi-Stage Depressed Collector

Authors: Vishant Gahlaut, A Mercy Latha, Sanjay Kumar Ghosh

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Multi-stage depressed collectors (MDC) are used as an efficiency enhancement technique in traveling wave tubes the high-energy electron beam, after its interaction with the RF signal, gets velocity sorted and collected at various depressed electrodes of the MDC. The ultimate goal is to identify an optimum thermal management scheme (cooling mechanism) that could extract the heat efficiently from the electrodes. Careful thermal analysis, incorporating the cooling mechanism is required to ensure that the maximum temperature does not exceed the safe limits. A simple analytical model for quick prediction of the thermal has been developed. The model has been developed for the worst-case un-modulated DC condition, where all the thermal power is dissipated in the last electrode (typically, fourth electrode in the case of the four-stage depressed collector). It considers the thermal contact resistances at various braze joints accounting for the practical non-uniformities. Analytical results obtained from the model have been validated with simulated and experimental results.

Keywords: multi-stage depressed collector, TWTs, thermal contact resistance, thermal management

Procedia PDF Downloads 210
15250 Post Occupancy Evaluation of the Green Office Building with Different Air-Conditioning Systems

Authors: Ziwei Huang, Jian Ge, Jie Shen, Jiantao Weng

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Retrofitting of existing buildings plays a critical role to achieve sustainable development. This is being considered as one of the approaches to achieving sustainability in the built environment. In order to evaluate the different air-conditioning systems effectiveness and user satisfaction of the existing building which had transformed into green building effectively and accurately. This article takes the green office building in Zhejiang province, China as an example, analyzing the energy consumption, occupant satisfaction and indoor environment quality (IEQ) from the perspective of the thermal environment. This building is special because it combines ground source heat pump system and Variable Refrigerant Flow (VRF) air-conditioning system. Results showed that the ground source heat pump system(EUIa≈25.6) consumes more energy than VRF(EUIb≈23.8). In terms of a satisfaction survey, the use of the VRF air-conditioning was more satisfactory in temperature. However, the ground source heat pump is more satisfied in air quality.

Keywords: post-occupancy evaluation, green office building, air-conditioning systems, ground source heat pump system

Procedia PDF Downloads 185
15249 The Economic Value of Mastitis Resistance in Dairy Cattle in Kenya

Authors: Caleb B. Sagwa, Tobias O. Okeno, Alexander K. Kahi

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Dairy cattle production plays an important role in the Kenyan economy. However, high incidences of mastitis is a major setback to the productivity in this industry. The current dairy cattle breeding objective in Kenya does not include mastitis resistance, mainly because the economic value of mastitis resistance has not been determined. Therefore this study aimed at estimating the economic value of mastitis resistance in dairy cattle in Kenya. Initial input parameters were obtained from literature on dairy cattle production systems in the tropics. Selection index methodology was used to derive the economic value of mastitis resistance. Somatic cell count (SCC) was used an indicator trait for mastitis resistance. The economic value was estimated relative to milk yield (MY). Economic values were assigned to SCC in a selection index such that the overall gain in the breeding goal trait was maximized. The option of estimating the economic value for SCC by equating the response in the trait of interest to its index response was considered. The economic value of mastitis resistance was US $23.64 while maximum response to selection for MY was US $66.01. The findings of this study provide vital information that is a pre-requisite for the inclusion of mastitis resistance in the current dairy cattle breeding goal in Kenya.

Keywords: somatic cell count, milk quality, payment system, breeding goal

Procedia PDF Downloads 248
15248 A Study on the False Alarm Rates of MEWMA and MCUSUM Control Charts When the Parameters Are Estimated

Authors: Umar Farouk Abbas, Danjuma Mustapha, Hamisu Idi

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It is now a known fact that quality is an important issue in manufacturing industries. A control chart is an integrated and powerful tool in statistical process control (SPC). The mean µ and standard deviation σ parameters are estimated. In general, the multivariate exponentially weighted moving average (MEWMA) and multivariate cumulative sum (MCUSUM) are used in the detection of small shifts in joint monitoring of several correlated variables; the charts used information from past data which makes them sensitive to small shifts. The aim of the paper is to compare the performance of Shewhart xbar, MEWMA, and MCUSUM control charts in terms of their false rates when parameters are estimated with autocorrelation. A simulation was conducted in R software to generate the average run length (ARL) values of each of the charts. After the analysis, the results show that a comparison of the false alarm rates of the charts shows that MEWMA chart has lower false alarm rates than the MCUSUM chart at various levels of parameter estimated to the number of ARL0 (in control) values. Also noticed was that the sample size has an advert effect on the false alarm of the control charts.

Keywords: average run length, MCUSUM chart, MEWMA chart, false alarm rate, parameter estimation, simulation

Procedia PDF Downloads 199
15247 Long Term Evolution Multiple-Input Multiple-Output Network in Unmanned Air Vehicles Platform

Authors: Ashagrie Getnet Flattie

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Line-of-sight (LOS) information, data rates, good quality, and flexible network service are limited by the fact that, for the duration of any given connection, they experience severe variation in signal strength due to fading and path loss. Wireless system faces major challenges in achieving wide coverage and capacity without affecting the system performance and to access data everywhere, all the time. In this paper, the cell coverage and edge rate of different Multiple-input multiple-output (MIMO) schemes in 20 MHz Long Term Evolution (LTE) system under Unmanned Air Vehicles (UAV) platform are investigated. After some background on the enormous potential of UAV, MIMO, and LTE in wireless links, the paper highlights the presented system model which attempts to realize the various benefits of MIMO being incorporated into UAV platform. The performances of the three MIMO LTE schemes are compared with the performance of 4x4 MIMO LTE in UAV scheme carried out to evaluate the improvement in cell radius, BER, and data throughput of the system in different morphology. The results show that significant performance gains such as bit error rate (BER), data rate, and coverage can be achieved by using the presented scenario.

Keywords: LTE, MIMO, path loss, UAV

Procedia PDF Downloads 264
15246 The Examination of Prospective ICT Teachers’ Attitudes towards Application of Computer Assisted Instruction

Authors: Agâh Tuğrul Korucu, Ismail Fatih Yavuzaslan, Lale Toraman

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Nowadays, thanks to development of technology, integration of technology into teaching and learning activities is spreading. Increasing technological literacy which is one of the expected competencies for individuals of 21st century is associated with the effective use of technology in education. The most important factor in effective use of technology in education institutions is ICT teachers. The concept of computer assisted instruction (CAI) refers to the utilization of information and communication technology as a tool aided teachers in order to make education more efficient and improve its quality in the process of educational. Teachers can use computers in different places and times according to owned hardware and software facilities and characteristics of the subject and student in CAI. Analyzing teachers’ use of computers in education is significant because teachers are the ones who manage the course and they are the most important element in comprehending the topic by students. To accomplish computer-assisted instruction efficiently is possible through having positive attitude of teachers. Determination the level of knowledge, attitude and behavior of teachers who get the professional knowledge from educational faculties and elimination of deficiencies if any are crucial when teachers are at the faculty. Therefore, the aim of this paper is to identify ICT teachers' attitudes toward computer-assisted instruction in terms of different variables. Research group consists of 200 prospective ICT teachers studying at Necmettin Erbakan University Ahmet Keleşoğlu Faculty of Education CEIT department. As data collection tool of the study; “personal information form” developed by the researchers and used to collect demographic data and "the attitude scale related to computer-assisted instruction" are used. The scale consists of 20 items. 10 of these items show positive feature, while 10 of them show negative feature. The Kaiser-Meyer-Olkin (KMO) coefficient of the scale is found 0.88 and Barlett test significance value is found 0.000. The Cronbach’s alpha reliability coefficient of the scale is found 0.93. In order to analyze the data collected by data collection tools computer-based statistical software package used; statistical techniques such as descriptive statistics, t-test, and analysis of variance are utilized. It is determined that the attitudes of prospective instructors towards computers do not differ according to their educational branches. On the other hand, the attitudes of prospective instructors who own computers towards computer-supported education are determined higher than those of the prospective instructors who do not own computers. It is established that the departments of students who previously received computer lessons do not affect this situation so much. The result is that; the computer experience affects the attitude point regarding the computer-supported education positively.

Keywords: computer based instruction, teacher candidate, attitude, technology based instruction, information and communication technologies

Procedia PDF Downloads 281
15245 Assessment of the Physical Quality of Eucalyptus Pellita Seedlings

Authors: Sharifah Insyirah, Noraliza A.

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Eucalyptus pellita is a popular species of plantation tree in many nations and regions because of its fast growth and excellent timber qualities. Moreover, Eucalyptus leaves are known as forest harvesting waste with the potential to generate essential oils. Eucalyptus is one of the plants utilized in the pulp and paper industry. This study aims to investigate the impact of two parameters, which are types of fertilizer and polybags (black polybags and transparent polybags), on Eucalyptus growth performance in the nursery. The present investigation was carried out at Main Nursery, Forestry Research Institute Malaysia under agro-climatic and irrigation conditions of the nursery. Twenty seedlings were prepared for this study consisting of two treatments of eco-friendly soil conditioner and NPK (ratio of NPK 8:8:8). Survival and height measurements were collected accordingly. Seedlings without any treatment showed better growth than treatment with soil conditioner or NPK. Seedlings as in C1, shows consistently fastest growth compared to T1 (B) and T2 (SC), and the mortality rates were 0%, 15% and 5%, respectively. The results demonstrated that fertilizer and soil conditioner applied at a younger age of seedlings had less effect on growth performance.

Keywords: eucalyptus pellita, potting media, high quality planting materials, nursery

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