Search results for: sunglasses standards
1595 A Cross-Sectional Study on Clinical Self-Efficacy of Final Year School of Nursing Students among Universities of Tigray Region, Northern Ethiopia
Authors: Awole Seid, Yosef Zenebe, Hadgu Gerensea, Kebede Haile Misgina
Abstract:
Background: Clinical competence is one of the ultimate goals of nursing education. Clinical skills are more than successfully performing tasks; it incorporates client assessment, identification of deficits and the ability to critically think to provide solutions. Assessment of clinical competence, particularly identifying gaps that need improvement and determining the educational needs of nursing students have great importance in nursing education. Thus this study aims determining clinical self-efficacy of final year school of nursing students in three universities of Tigray Region. Methods: A cross-sectional study was conducted on 224 final year school of nursing students from department of nursing, psychiatric nursing, and midwifery on three universities of Tigray region. Anonymous self-administered questionnaire was administered to generate data collected on June, 2017. The data were analyzed using SPSS version 20. The result is described using tables and charts as required. Logistic regression was employed to test associations. Result: The mean age of students was 22.94 + 1.44. Generally, 21% of students have been graduated in the department in which they are not interested. The study demonstrated 28.6% had poor and 71.4% had good perceived clinical self-efficacy. Beside this, 43.8% of psychiatric nursing and 32.6% of comprehensive nursing students have poor clinical self-efficacy. Among the four domains, 39.3% and 37.9% have poor clinical self- efficacy with regard to ‘Professional development’ and ‘Management of care’. Place of the institution [AOR=3.480 (1.333 - 9.088), p=0.011], interest during department selection [AOR=2.202 (1.045 - 4.642), p=.038], and theory-practice gap [AOR=0.224 (0.110 - 0.457), p=0.000] were significantly associated with perceived clinical self-efficacy. Conclusion: The magnitude of students with poor clinically self efficacy was high. Place of institution, theory-practice gap, students interest to the discipline were the significant predictors of clinical self-efficacy. Students from youngest universities have good clinical self-efficacy. During department selection, student’s interest should be respected. The universities and other stakeholders should improve the capacity of surrounding affiliate teaching hospitals to set and improve care standards in order to narrow the theory-practice gap. School faculties should provide trainings to hospital staffs and monitor standards of clinical procedures.Keywords: clinical self-efficacy, nursing students, Tigray, northern Ethiopia
Procedia PDF Downloads 1721594 Emigration Improves Life Standard of Families Left Behind: An Evidence from Rural Area of Gujrat-Pakistan
Authors: Shoaib Rasool
Abstract:
Migration trends in rural areas of Gujrat are increasing day by day among illiterate people as they consider it as a source of attraction and charm of destination. It affects the life standard both positive and negative way to their families left behind in the context of poverty, socio-economic status and life standards. It also promotes material items and as well as social indicators of living, housing conditions, schooling of their children’s, health seeking behavior and to some extent their family environment. The nature of the present study is to analyze socio-economic conditions regarding life standard of emigrant families left behind in rural areas of Gujrat district, Pakistan. A survey design was used on 150 families selected from rural areas of Gujrat districts through purposive sampling technique. A well-structured questionnaire was administered by the researcher to explore the nature of the study and for further data collection process. The measurement tool was pretested on 20 families to check the workability and reliability before the actual data collection. Statistical tests were applied to draw results and conclusion. The preliminary findings of the study show that emigration has left deep social-economic impacts on life standards of rural families left behind in Gujrat. They improved their life status and living standard through remittances. Emigration is one of the major sources of development of economy of household and it also alleviate poverty at house household level as well as community and country level. The rationale behind migration varies individually and geographically. There are popular considered attractions in Pakistan includes securing high status, improvement in health condition, coping other, getting married then to acquire nationality, using the unfair means, opting educational visas etc. Emigrants are not only sending remittances but also returning with newly acquired skills and valuable knowledge to their country of origin because emigrants learn new methods of living and working. There are also women migrants who experience social downward mobility by engaging in jobs that are beneath their educational qualifications.Keywords: emigration, life standard, families, left behind, rural area, Gujrat
Procedia PDF Downloads 4441593 Development of Stabilized Compressed Earth Blocks for Enhanced Thermal Insulation
Authors: Joelle Al Fakhoury, Naoual Belouaggadia, Nassim Sebaibi
Abstract:
This study investigates the development of stabilized compressed earth blocks (CEBs) with improved mechanical and thermal properties for sustainable construction. Formulations incorporating sand, low-carbon binders, and miscanthus fibers were evaluated. The earth was characterized through various geotechnical tests. Results indicate that the addition of these components optimizes CEB performance, offering a promising alternative to conventional building materials. The study demonstrates the potential of stabilized CEBs in addressing both environmental concerns and modern construction standards.Keywords: thermal insulation, compressed earth blocks, instrumentation, simulation
Procedia PDF Downloads 231592 Islamic Finance and Trade Promotion in the African Continental Free Trade Area: An Exploratory Study
Authors: Shehu Usman Rano Aliyu
Abstract:
Despite the significance of finance as a major trade lubricant, evidence in the literature alludes to its scarcity and increasing cost, especially in developing countries where small and medium-scale enterprises are worst affected. The creation of the African Continental Free Trade Area (AFCFTA) in 2018, an organ of the African Union (AU), was meant to serve as a beacon for deepening economic integration through the removal of trade barriers inhibiting intra-African trade and movement of persons, among others. Hence, this research explores the role Islamic trade finance (ITF) could play in spurring intra- and inter-African trade. The study involves six countries; Egypt, Kenya, Malaysia, Morocco, Nigeria, and Saudi Arabia, and employs survey research, a total of 430 sample data, and SmartPLS Structural Equation Modelling (SEM) techniques in its analyses. We find strong evidence that Shari’ah, legal and regulatory compliance issues of the ITF institutions rhythm with the internal, national, and international compliance requirements equally as the unique instruments applied in ITF. In addition, ITF was found to be largely driven by global economic and political stability, socially responsible finance, ethical and moral considerations, risk-sharing, and resilience of the global Islamic finance industry. Further, SMEs, Governments, and Importers are the major beneficiary sectors. By and large, AfCFTA’s protocols align with the principles of ITF and are therefore suited for the proliferation of Islamic finance in the continent. And, while AML/KYC and BASEL requirements, compliance to AAOIFI and IFSB standards, paucity of Shari'ah experts, threats to global security, and increasing global economic uncertainty pose as major impediments, the future of ITF would be shaped by a greater need for institutional and policy support, global economic cum political stability, robust regulatory framework, and digital technology/fintech. The study calls for the licensing of more ITF institutions in the continent, participation of multilateral institutions in ITF, and harmonization of Shariah standards.Keywords: AfCFTA, islamic trade finance, murabaha, letter of credit, forwarding
Procedia PDF Downloads 561591 Transportation Language Register as One of Language Community
Authors: Diyah Atiek Mustikawati
Abstract:
Language register refers to a variety of a language used for particular purpose or in a particular social setting. Language register also means as a concept of adapting one’s use of language to conform to standards or tradition in a given professional or social situation. This descriptive study tends to discuss about the form of language register in transportation aspect, factors, also the function of use it. Mostly, language register in transportation aspect uses short sentences in form of informal register. The factor caused language register used are speaker, word choice, background of language. The functions of language register in transportations aspect are to make communication between crew easily, also to keep safety when they were in bad condition. Transportation language register developed naturally as one of variety of language used.Keywords: language register, language variety, communication, transportation
Procedia PDF Downloads 4871590 Power Management in Wireless Combustible Gas Sensors
Authors: Denis Spirjakin, Alexander Baranov, Saba Akbari, Natalia Kalenova, Vladimir Sleptsov
Abstract:
In this paper we propose the approach to power management in wireless combustible gas sensors. This approach makes possible drastically prolong sensor nodes autonomous lifetime. That is necessary to tie battery replacement to every year technical service procedures which are claimed by safety standards. Using this approach the current consumption of the wireless combustible gas sensor node was decreased from 80 mA to less than 2 mA and the power consumption from more than 220 mW to 4.6 mW. These values provide autonomous lifetime of the node more than one year.Keywords: Gas sensors, power management, wireless sensor network
Procedia PDF Downloads 7241589 Verification Protocols for the Lightning Protection of a Large Scale Scientific Instrument in Harsh Environments: A Case Study
Authors: Clara Oliver, Oibar Martinez, Jose Miguel Miranda
Abstract:
This paper is devoted to the study of the most suitable protocols to verify the lightning protection and ground resistance quality in a large-scale scientific facility located in a harsh environment. We illustrate this work by reviewing a case study: the largest telescopes of the Northern Hemisphere Cherenkov Telescope Array, CTA-N. This array hosts sensitive and high-speed optoelectronics instrumentation and sits on a clear, free from obstacle terrain at around 2400 m above sea level. The site offers a top-quality sky but also features challenging conditions for a lightning protection system: the terrain is volcanic and has resistivities well above 1 kOhm·m. In addition, the environment often exhibits humidities well below 5%. On the other hand, the high complexity of a Cherenkov telescope structure does not allow a straightforward application of lightning protection standards. CTA-N has been conceived as an array of fourteen Cherenkov Telescopes of two different sizes, which will be constructed in La Palma Island, Spain. Cherenkov Telescopes can provide valuable information on different astrophysical sources from the gamma rays reaching the Earth’s atmosphere. The largest telescopes of CTA are called LST’s, and the construction of the first one was finished in October 2018. The LST has a shape which resembles a large parabolic antenna, with a 23-meter reflective surface supported by a tubular structure made of carbon fibers and steel tubes. The reflective surface has 400 square meters and is made of an array of segmented mirrors that can be controlled individually by a subsystem of actuators. This surface collects and focuses the Cherenkov photons into the camera, where 1855 photo-sensors convert the light in electrical signals that can be processed by dedicated electronics. We describe here how the risk assessment of direct strike impacts was made and how down conductors and ground system were both tested. The verification protocols which should be applied for the commissioning and operation phases are then explained. We stress our attention on the ground resistance quality assessment.Keywords: grounding, large scale scientific instrument, lightning risk assessment, lightning standards and safety
Procedia PDF Downloads 1231588 Accreditation and Quality Assurance of Nigerian Universities: The Management Imperative
Authors: F. O Anugom
Abstract:
The general functions of the university amongst other things include teaching, research and community service. Universities are recognized as the apex of learning, accumulating and imparting knowledge and skills of all kinds to students to enable them to be productive, earn their living and to make optimum contributions to national development. This is equivalent to the production of human capital in the form of high level manpower needed to administer the educational society, be useful to the society and manage the economy. Quality has become a matter of major importance for university education in Nigeria. Accreditation is the systematic review of educational programs to ensure that acceptable standards of education, scholarship and infrastructure are being maintained. Accreditation ensures that institution maintain quality. The process is designed to determine whether or not an institution has met or exceeded the published standards for accreditation, and whether it is achieving its mission and stated purposes. Ensuring quality assurance in accreditation process falls in the hands of university management which justified the need for this study. This study examined accreditation and quality assurance: the management imperative. Three research questions and three hypotheses guided the study. The design was a correlation survey with a population of 2,893 university administrators out of which 578 Heads of department and Dean of faculties were sampled. The instrument for data collection was titled Programme Accreditation Exercise scale with high levels of reliability. The research questions were answered with Pearson ‘r’ statistics. T-test statistics was used to test the hypotheses. It was found among others that the quality of accredited programme depends on the level of funding of universities in Nigeria. It was also indicated that quality of programme accreditation and physical facilities of universities in Nigeria have high relationship. But it was also revealed that programme accreditation is positively related to staffing in Nigerian universities. Based on the findings of the study, the researcher recommend that academic administrators should be included in the team of those who ensure quality programs in the universities. Private sector partnership should be encouraged to fund programs to ensure quality of programme in the universities. Independent agencies should be engaged to monitor the activities of accreditation teams to avoid bias.Keywords: accreditation, quality assurance, national universities commission , physical facilities, staffing
Procedia PDF Downloads 1941587 Stop Forced Child Marriage: A Comparative Global Law Analysis
Authors: Michelle J. Miller
Abstract:
Millions of girls are forcibly married during the transitional period between puberty and adulthood. At a stage of vulnerability; cultural practices, religious rights, and social standards place girls in a position where they are catapult into womanhood. An advocate against forced child marriage could argue that child rights, cultural rights, religious rights, right to marry, right to life, right to health, right to education, right to be free from slavery, right to be free from torture, right to consent to marriage are all violated by the practice of child marriage. This paper will present how some of these rights are violated and how they establish the need for change.Keywords: child marriage, forced child marriage, children's rights, religious rights, cultural rights
Procedia PDF Downloads 4371586 An Investigation of Vegetable Oils as Potential Insulating Liquid
Authors: Celal Kocatepe, Eyup Taslak, Celal Fadil Kumru, Oktay Arikan
Abstract:
While choosing insulating oil, characteristic features such as thermal cooling, endurance, efficiency and being environment-friendly should be considered. Mineral oils are referred as petroleum-based oil. In this study, vegetable oils investigated as an alternative insulating liquid to mineral oil. Dissipation factor, breakdown voltage, relative dielectric constant and resistivity changes with the frequency and voltage of mineral, rapeseed and nut oils were measured. Experimental studies were performed according to ASTM D924 and IEC 60156 standards.Keywords: breakdown voltage, dielectric dissipation factor, mineral oil, vegetable oils
Procedia PDF Downloads 6931585 Public Policy and Sexuality Education for Youth with Disabilities: Impact on Sexual Behavior and Outcomes
Authors: Alexandra M. Kriofske Mainella
Abstract:
This paper will examine the need for more aggressive public policies around bodily, reproductive and sexual health education for young people with disabilities in the United States. This paper will consider the policies around sexuality education for students in the United States and the recommendation for national standards around sexuality education. We will investigate the intersection of these policies and recommendations for students with disabilities and the Individuals with Disabilities Education Act (IDEA): what this means for students with disabilities’ access to comprehensive sexuality education and how it affects their behaviors and outcomes.Keywords: disability, sexuality, education, policy
Procedia PDF Downloads 4371584 Process Modeling in an Aeronautics Context
Authors: Sophie Lemoussu, Jean-Charles Chaudemar, Robertus A. Vingerhoeds
Abstract:
Many innovative projects exist in the field of aeronautics, each addressing specific areas so to reduce weight, increase autonomy, reduction of CO2, etc. In many cases, such innovative developments are being carried out by very small enterprises (VSE’s) or small and medium sized-enterprises (SME’s). A good example concerns airships that are being studied as a real alternative to passenger and cargo transportation. Today, no international regulations propose a precise and sufficiently detailed framework for the development and certification of airships. The absence of such a regulatory framework requires a very close contact with regulatory instances. However, VSE’s/SME’s do not always have sufficient resources and internal knowledge to handle this complexity and to discuss these issues. This poses an additional challenge for those VSE’s/SME’s, in particular those that have system integration responsibilities and that must provide all the necessary evidence to demonstrate their ability to design, produce, and operate airships with the expected level of safety and reliability. The main objective of this research is to provide a methodological framework enabling VSE’s/SME’s with limited resources to organize the development of airships while taking into account the constraints of safety, cost, time and performance. This paper proposes to provide a contribution to this problematic by proposing a Model-Based Systems Engineering approach. Through a comprehensive process modeling approach applied to the development processes, the regulatory constraints, existing best practices, etc., a good image can be obtained as to the process landscape that may influence the development of airships. To this effect, not only the necessary regulatory information is taken on board, also other international standards and norms on systems engineering and project management are being modeled and taken into account. In a next step, the model can be used for analysis of the specific situation for given developments, derive critical paths for the development, identify eventual conflicting aspects between the norms, standards, and regulatory expectations, or also identify those areas where not enough information is available. Once critical paths are known, optimization approaches can be used and decision support techniques can be applied so to better support VSE’s/SME’s in their innovative developments. This paper reports on the adopted modeling approach, the retained modeling languages, and how they all fit together.Keywords: aeronautics, certification, process modeling, project management, regulation, SME, systems engineering, VSE
Procedia PDF Downloads 1611583 Need, Relevancy and Impact of Ethics Education in Accounting Profession
Authors: Mrigakshi Das
Abstract:
The ethics of a business is currently a high profile issue owing to sensational corporate scandals that had taken place in many countries causing extensive damages to the economy and society. These corporate scandals question the morality of businessmen in general and accountants in particular. It is argued that the accountants have been the main contributors to the decline in ethical standards of a business. This researcher has reviewed the need and impact of ethics education in accounting profession. Despite of ethical interventions, the rate of accounting scandals are increasing and have left the public questioning that has the profession become really less ethical?Keywords: accounting, ethics education and intervention in accounting, accounting education, accounting profession, moral reasoning and development, ethics education
Procedia PDF Downloads 5451582 Key Concepts of 5th Generation Mobile Technology
Authors: Magri Hicham, Noreddine Abghour, Mohamed Ouzzif
Abstract:
The 5th generation of mobile networks is term used in various research papers and projects to identify the next major phase of mobile telecommunications standards. 5G wireless networks will support higher peak data rate, lower latency and provide best connections with QoS guarenty. In this article, we discuss various promising technologies for 5G wireless communication systems, such as IPv6 support, World Wide Wireless Web (WWWW), Dynamic Adhoc Wireless Networks (DAWN), BEAM DIVISION MULTIPLE ACCESS (BDMA), Cloud Computing and cognitive radio technology.Keywords: WWWW, BDMA, DAWN, 5G, 4G, IPv6, Cloud Computing
Procedia PDF Downloads 5141581 Investigating the Indoor Air Quality of the Respiratory Care Wards
Authors: Yu-Wen Lin, Chin-Sheng Tang, Wan-Yi Chen
Abstract:
Various biological specimens, drugs, and chemicals exist in the hospital. The medical staffs and hypersensitive inpatients expose might expose to multiple hazards while they work or stay in the hospital. Therefore, the indoor air quality (IAQ) of the hospital should be paid more attention. Respiratory care wards (RCW) are responsible for caring the patients who cannot spontaneously breathe without the ventilators. The patients in RCW are easy to be infected. Compared to the bacteria concentrations of other hospital units, RCW came with higher values in other studies. This research monitored the IAQ of the RCW and checked the compliances of the indoor air quality standards of Taiwan Indoor Air Quality Act. Meanwhile, the influential factors of IAQ and the impacts of ventilator modules, with humidifier or with filter, were investigated. The IAQ of two five-bed wards and one nurse station of a RCW in a regional hospital were monitored. The monitoring was proceeded for 16 hours or 24 hours during the sampling days with a sampling frequency of 20 minutes per hour. The monitoring was performed for two days in a row and the AIQ of the RCW were measured for eight days in total. The concentrations of carbon dioxide (CO₂), carbon monoxide (CO), particulate matter (PM), nitrogen oxide (NOₓ), total volatile organic compounds (TVOCs), relative humidity (RH) and temperature were measured by direct reading instruments. The bioaerosol samples were taken hourly. The hourly air change rate (ACH) was calculated by measuring the air ventilation volume. Human activities were recorded during the sampling period. The linear mixed model (LMM) was applied to illustrate the impact factors of IAQ. The concentrations of CO, CO₂, PM, bacterial and fungi exceeded the Taiwan IAQ standards. The major factors affecting the concentrations of CO, PM₁ and PM₂.₅ were location and the number of inpatients. The significant factors to alter the CO₂ and TVOC concentrations were location and the numbers of in-and-out staff and inpatients. The number of in-and-out staff and the level of activity affected the PM₁₀ concentrations statistically. The level of activity and the numbers of in-and-out staff and inpatients are the significant factors in changing the bacteria and fungi concentrations. Different models of the patients’ ventilators did not affect the IAQ significantly. The results of LMM can be utilized to predict the pollutant concentrations under various environmental conditions. The results of this study would be a valuable reference for air quality management of RCW.Keywords: respiratory care ward, indoor air quality, linear mixed model, bioaerosol
Procedia PDF Downloads 1071580 Women Executives: A Panacea to Incessant Sexual Assaults in Higher Institutions, Federal Polytechnic Nekede Imo State Nigeria as a Case Study
Authors: Ujunma Nnenna Egbuawa
Abstract:
Rape or sexual assault is a hideous crime of violence done predominantly to women and occasionally to men. In institutions of higher learning, it’s mostly experienced within or outside the campus environment due to students who are from different backgrounds socially. These students also have been imbibed with conflicting ethical standards, thus act both morally and amoral with respect to their sexual urges. The most affected among these are the female students who live outside the campus environment that is suitable for any immoral activity. These female students that are victims of rape hardly would want to be identified and this has left them as habitual prey to the unsuspecting predators. The socio-cultural setting has also been a contributory factor to the psychological and physical damage these victims face throughout their time of study as female rape victims. This is an empirical study designed to elicit information from students of Federal Polytechnic Nekede Owerri Imo State Nigeria on whether they have been sexually assaulted or raped and how they handled it thereafter. This institution was used as a case study because the provost of this tertiary institution is a woman whose name is Dr( Mrs ) C.U Njoku who has made consented efforts to ensure these rape victims rise above the social stigma associated with it. This rector has also put in some measures to bring about a decline in cases of rape within and outside the campus environment. She also granted the researcher an oral interview on how she has been able to achieve these and the challenges she hitherto faced in the process. Three research questions and a hypothesis guided the study. Samples of 119 students were used and stratification was done for sex, age and the academic level of the students. 14 item questionnaires were used and data generated from the survey were analyzed using percentages. This workshop would engage the participants by investigating some courses that may help in declining the rate of rape cases within a campus. Also, necessary measures that would be taken to help in sensitizing the tertiary institutions in areas that can aid the healing procedures of these victims. The need also for guidance and counseling unit is also a necessity for the psychological survival of these rape victims. As a result, the participants would gain an increased awareness of the influence of rape and sexual assault on campus. There ought to be a paradigm shift in institutions of higher learning in policies, administrative decisions and introduction of courses that will uplift ethical standards in order to bring about a change both locally and globally.Keywords: institutions, psychological, sexual assault, socio-cultural
Procedia PDF Downloads 1701579 Cadmium Contamination in Rice Cultivation in the City of Savadkooh in Iran
Authors: Ghazal Banitahmasb, Nazanin Khakipour
Abstract:
Potential contamination of rice by heavy metals such as Copper, Cobalt, Cadmium, Arsenic, Chromium, Mercury, Nickel, Lead and Magnesium in soil, water and pesticides affect the quality and nutritional properties of rice. The aim of this study was to evaluate the contamination of rice cultivated in the city of Savadkooh to Cadmium and its comparison with international standards. With the study on different areas of Savadkooh(a city in Mazanaran Province) 7 samples of rice with the soil in which they were grown was taken for sampling. According to the results of all rice grown in Savadkooh city there are some Cadmium but the amount measured is less than specified in the national standard, and is safe for consumers to use.Keywords: cadmium, heavy metals, rice, Savadkooh
Procedia PDF Downloads 3081578 Sustainable Development as a Part of Development and Foreign Trade in Turkey
Authors: Sadife Güngör, Sevilay Konya
Abstract:
Sustainable development is an economic development scope which covers the economic growth included environmental factors. With the help of economic development, the needs of the future generations are going to be met the needs. As it is aimed the environmental conscious, sustainable development focuses on decreasing the damage of natural sources. From this point of view, while sustainable development is environmentally conscious, it also improving the life standards of individuals. The relationship between development and foreign trade on sustainable development is theoretically searched in this study. In the second part, sustainable development at world and EU is searched and in the last part, the sustainability of trade and development in Turkey is stated.Keywords: development, sustainable development, foreign trade, Turkey
Procedia PDF Downloads 4621577 Preparation Control Information and Analyzing of Metering Gas System Based of Orifice Plate
Authors: A. Harrouz, A. Benatiallah, O. Harrouz
Abstract:
This paper presents the search for errors in the measurement instruments in a dynamic system of metering liquid or gas and sees the tolerance defined by the international standards and recommendations. We will implement a program on MATLAB/Simulink which is calculated based on the ISO-5167. This program will take the system parameters on considerations such as: the willingness plates, the size of the orifice, the given design conditions, reference conditions, find pressure drop for a given flow, or flow for a loss of given load. The results are considered very good and satisfactory because the errors identified of measuring instruments system are within the margin of error limit by the regulations.Keywords: analyzing, control, gas, meters system
Procedia PDF Downloads 3991576 An Investigation of the Determinants of Discount Rate Manipulation in Swedish and Finnish Listed Companies
Authors: Fredrik Hartwig, Peter Lindberg
Abstract:
In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.Keywords: discount rate, manipulation, goodwill impairment test, disclosures
Procedia PDF Downloads 1291575 Elevating Healthcare Social Work: Implementing and Evaluating the (Introduction, Subjective, Objective, Assessment, Plan, Summary) Documentation Model
Authors: Shir Daphna-Tekoah, Nurit Eitan-Gutman, Uri Balla
Abstract:
Background: Systemic documentation is essential in social work practice. Collaboration between an institution of higher education and social work health care services enabled adaptation of the medical documentation model of SOAP in the field of social work, by creating the ISOAPS model (Introduction, Subjective, Objective, Assessment, Plan, Summary) model. Aims: The article describes the ISOAPS model and its implementation in the field of social work, as a tool for standardization of documentation and the enhancement of multidisciplinary collaboration. Methods: We examined the changes in standardization using a mixed methods study, both before and after implementation of the model. A review of social workers’ documentation was carried out by medical staff and social workers in the Clalit Healthcare Services, the largest provider of public and semi-private health services in Israel. After implementation of the model, semi-structured qualitative interviews were undertaken. Main findings: The percentage of reviewers who evaluated their documentation as correct increased from 46%, prior to implementation, to 61% after implementation. After implementation, 81% of the social workers noted that their documentation had become standardized. The training process prepared them for the change in documentation and most of them (83%) started using the model on a regular basis. The qualitative data indicate that the use of the ISOAPS model creates uniform documentation, improves standards and is important to teach social work students. Conclusions: The ISOAPS model standardizes documentation and promotes communication between social workers and medical staffs. Implications for practice: In the intricate realm of healthcare, efficient documentation systems are pivotal to ensuring coherent interdisciplinary communication and patient care. The ISOAPS model emerges as a quintessential instrument, meticulously tailored to the nuances of social work documentation. While it extends its utility across the broad spectrum of social work, its specificity is most pronounced in the medical domain. This model not only exemplifies rigorous academic and professional standards but also serves as a testament to the potential of contextualized documentation systems in elevating the overall stature of social work within healthcare. Such a strategic documentation tool can not only streamline the intricate processes inherent in medical social work but also underscore the indispensable role that social workers play in the broader healthcare ecosystem.Keywords: ISOAPS, professional documentation, medial social-work, social work
Procedia PDF Downloads 701574 Evaluation of Air Movement, Humidity and Temperature Perceptions with the Occupant Satisfaction in Office Buildings in Hot and Humid Climate Regions by Means of Field Surveys
Authors: Diego S. Caetano, Doreen E. Kalz, Louise L. B. Lomardo, Luiz P. Rosa
Abstract:
The energy consumption in non-residential buildings in Brazil has a great impact on the national infrastructure. The growth of the energy consumption has a special role over the building cooling systems, supported by the increased people's requirements on hygrothermal comfort. This paper presents how the occupants of office buildings notice and evaluate the hygrothermic comfort regarding temperature, humidity, and air movement, considering the cooling systems presented at the buildings studied, analyzed by real occupants in areas of hot and humid climate. The paper presents results collected over a long time from 3 office buildings in the cities of Rio de Janeiro and Niteroi (Brazil) in 2015 and 2016, from daily questionnaires with eight questions answered by 114 people between 3 to 5 weeks per building, twice a day (10 a.m. and 3 p.m.). The paper analyses 6 out of 8 questions, emphasizing on the perception of temperature, humidity, and air movement. Statistics analyses were made crossing participant answers and humidity and temperature data related to time high time resolution time. Analyses were made from regressions comparing: internal and external temperature, and then compared with the answers of the participants. The results were put in graphics combining statistic graphics related to temperature and air humidity with the answers of the real occupants. Analysis related to the perception of the participants to humidity and air movements were also analyzed. The hygrothermal comfort statistic model of the European standard DIN EN 15251 and that from the Brazilian standard NBR 16401 were compared taking into account the perceptions of the hygrothermal comfort of the participants, with emphasis on air humidity, taking basis on prior studies published on this same research. The studies point out a relative tolerance for higher temperatures than the ones determined by the standards, besides a variation on the participants' perception concerning air humidity. The paper presents a group of detailed information that permits to improve the quality of the buildings based on the perception of occupants of the office buildings, contributing to the energy reduction without health damages and demands of necessary hygrothermal comfort, reducing the consumption of electricity on cooling.Keywords: thermal comfort, energy consumption, energy standards, comfort models
Procedia PDF Downloads 3231573 Wavelets Contribution on Textual Data Analysis
Authors: Habiba Ben Abdessalem
Abstract:
The emergence of giant set of textual data was the push that has encouraged researchers to invest in this field. The purpose of textual data analysis methods is to facilitate access to such type of data by providing various graphic visualizations. Applying these methods requires a corpus pretreatment step, whose standards are set according to the objective of the problem studied. This step determines the forms list contained in contingency table by keeping only those information carriers. This step may, however, lead to noisy contingency tables, so the use of wavelet denoising function. The validity of the proposed approach is tested on a text database that offers economic and political events in Tunisia for a well definite period.Keywords: textual data, wavelet, denoising, contingency table
Procedia PDF Downloads 2771572 To Be a Nurse in Turkey: A Comparison Based on International Labour Organization's Nursing Personnel Recommendation
Authors: Arzu K. Harmanci Seren, Feride Eskin Bacaksiz
Abstract:
The shortage of nursing personnel is considered one of the most important labour force issues in health sector of developed countries since early 1970s. International Labour Organization developed standards for working conditions of nurses in collaboration with World Health Organization with the aim of helping to solve nursing shortage problem all over the world. As a result of this collaboration, ILO Nursing Personnel Convention (C. 149), and the accompanying Recommendation (R. 157) were adopted in 1977. Turkey as a country that has a serious nurse shortage problem, has been a member of ILO since 1932, and has not signed this convention yet. This study was planned to compare some of the working standards in Convention with the present working conditions of nurses in Turkey. The data were collected by an on line survey between 19 January-16 February 2015 for this cross-sectional study. Participants were reached through social network accounts in collaboration with nursing associations. Totally 828 nurses from the 57 provinces of Turkey participated in the study. Survey was consisted of 14 open ended questions related to working conditions of nurses and 34 Likert statements related to nursing policies of the facilities they are working in. The data were analysed using the IBM SPSS 21.0 (licensed to Istanbul University) software. Descriptive and comparative statistics were performed. Most of the participants (81.5%) were staff and 18.5% of them were manager nurses. Most of them had baccalaureate (57.9%) or master (27.4%) degree in nursing. 18.5% of the participants were working in private hospitals, 34.9% of them in university hospitals and 46.6% of them were in Ministry of Health Hospitals. It was found that monthly working schedules were announced mostly 7 days ago (18%), working time of nurses was at least 8 hours (41.5%) and at most 24 hours (22.8%) in a day and had time for lunch or dinner 25.18 (SD=16.66), for resting 21.02 (SD=29.25) minutes. On the other hand, it was determined that 316 (43.2%) nurses did not have time for lunch and 61 (7.9%) of them could not find time for eating anything. It was also explored they were working 15-96 hours in a week (mean=48.28, SD=8.89 hours), 4-29 days in a month (mean=19.29, SD=5.03 days) and 597 (72%) nurses overworked changing form 1 hour to 150 hours (32.80, SD=23.42 hours) before the month in which surveys were filled. Most of the participants did not leave the job due to the sickness (47.5%) even if they felt sick. Also most of them did not leave the job due to any excuse (67.2%) or education (57.3%). This study has significance because of nurses from different provinces participated in and it provides brief information about the working conditions of nurses nationwide. It was explored that nurses in Turkey were working at worse conditions according the International Labour Organization’s recommendations.Keywords: nurse, international labour organization, recommendations for nurses, working conditions
Procedia PDF Downloads 2531571 'The Cultural Sanctuary of Black Kafirs' Cultural and Tourism Promotion of Kalash Culture
Authors: Jamal Ahmad
Abstract:
The Sanctuary of the Kafirs is a sanctified place for the people of Kalash which contain the sacred remains of their culture. The existence of the cultural Sanctuary is not limited up to boundaries of culture but its canopy also contain the spiritual attachments in terms of religion, rituals, introspections, myths, customs and living standards. Culture is the manifestation of the human intellectual achievement in a qualitative phenomenon of a place. The ethnic people of Hindu Kush (Kalash) are an indigenous group that practices Animism. They believe in Animistic Symbology i-e the material universe has high spiritual power. The Animism in their living standard comes from the high spiritualized and sacred sacrifices of animals goats, sheep etc. in their festivals which is the symbol of purity. Similarly certain cultural and religious phenomena make its behavior, its living pattern, its fairy tales, its birth and even its death unique. The scattered and the vanishing fragments of the Kafiristan, demands the phenomenal solution which molds all these factors into preserving standards. It demands a place of belief where, their unique culture, religion, festivals and life style make a sincere base for future existence, and such phenomena of place will consciously or unconsciously molds these ideas into building fabric. The Sanctuary contains ancient vandalized cemetery, the qaliq* the mujnatikeen*, the jastaks*, dewadoor* an amphitheater for dancing and ritual performances, an herbal garden and a profile sanctuary of the blood line of Kalash. The Case-Analysis provokes a new architecture of place, as the Phenomenological Architecture, which requires a place and phenomenon to take place. The Animistic Symbology and Phenomenology both are the part of their life but needs to reveal its hidden meaning and existence i-e (The Balamain, the alpine meadows, the sacred river). The Architectural work is strengthened by the philosophies of Animism and Phenomenology which make it easy to understand. The Scope of work is to reincarnate the ethical boundaries between the neighboring tribes and the Kafirs, by a series of dwellings, cultural and religious communal buildings and spaces, gardens and streets layout under the umbrella of ethical beliefs of Kalash community. So we conclude to build the Sanctuary of the Kafirs, in Bamboret valley of Kalash.Keywords: Qaliq, Mujnatikeen, Dewadoor, Jastaks
Procedia PDF Downloads 3341570 Organizational Efficiency in the Age of the Current Financial Crisis Strategies and Tracks Progress
Authors: Aharouay Soumaya
Abstract:
Efficiency is a relative concept. It is measured by comparing the productivity obtained in what is intended as standard or objective criteria. The quantity and quality of output achieved and the level of service are also compared to targets or standards, to determine to what extent they could cause changes in efficiency. Efficiency improves when more outputs of a specified quality are produced with the same resource inputs or less, or when the same amount of output is produced with fewer resources. This article proposes a review of the literature on strategies adopted by firms in the age of the financial crisis to overcome these negative effects, and tracks progress chosen by the organization to remain successful despite the plight of firms.Keywords: effectiveness, efficiency, organizational capacity, strategy, management tool, progress, performance
Procedia PDF Downloads 3461569 The Role of Knowledge and Institutional Challenges to the Adoption of Sustainable Urban Drainage in Saudi Arabia: Implications for Sustainable Environmental Development
Authors: Ali Alahmari
Abstract:
Saudi Arabia is facing increasing challenges in managing urban drainage, due to a combination of factors including climate change and urban expansion. Traditional drainage systems are unable to cope with demand, resulting in flooding and damage to property. Consequently, new ways of dealing with this issue need to be found and Sustainable Urban Drainage Systems (SUDS) appear to be a possible solution. This paper suggests that knowledge is a central issue in the adoption of Sustainable Urban Drainage approaches, as revealed through qualitative research with representative officials and professionals from key government departments and organisations in Riyadh. Semi-structured interviews were conducted with twenty-six participants. The interviews explored the challenges of adopting sustainable drainage approaches, and grounded theory analysis was used to examine the role of knowledge. However, a number of barriers have been identified with regard to the adoption of sustainable drainage approaches, such as the marginal status of sustainability in drainage decisions; lack of technical standards for other unconventional drainage solutions, and lack of consideration by decision makers of contributions from environmental and geographical studies. Due to centralisation, decision-making processes are complex and time-consuming, resulting in the discouragement of the adoption of new knowledge and approaches. Stakeholders with knowledge of sustainable approaches are often excluded from the hierarchical system of urban planning and drainage management. In addition, the multiplicity of actors involved in the implementation of the drainage system, as well as the different technical standards involved, often causes problems around coordination and cooperation. Although those with procedural and explicit knowledge have revealed a range of opportunities, such as a significant increase in government support for rainwater drainage in urban areas, they also identified a number of obstacles. These are mainly related to the lack of specialists in sustainable approaches, and a reluctance to involve external experts. Therefore, recommendations for overcoming some of these challenges are presented, which include enhancing the decision-making process through applying decentralisation and promoting awareness of sustainability through establishing educational and outreach programmes. This may serve to increase knowledge and facilitate the adoption of sustainable drainage approaches to promote sustainable development in the context of Saudi Arabia.Keywords: climate change, decision-making processes, new knowledge and approaches, resistance to change, Saudi Arabia, SUDS, urban expansion
Procedia PDF Downloads 1491568 An Exploratory Study on the Impact of Climate Change on Design Rainfalls in the State of Qatar
Authors: Abdullah Al Mamoon, Niels E. Joergensen, Ataur Rahman, Hassan Qasem
Abstract:
Intergovernmental Panel for Climate Change (IPCC) in its fourth Assessment Report AR4 predicts a more extreme climate towards the end of the century, which is likely to impact the design of engineering infrastructure projects with a long design life. A recent study in 2013 developed new design rainfall for Qatar, which provides an improved design basis of drainage infrastructure for the State of Qatar under the current climate. The current design standards in Qatar do not consider increased rainfall intensity caused by climate change. The focus of this paper is to update recently developed design rainfalls in Qatar under the changing climatic conditions based on IPCC's AR4 allowing a later revision to the proposed design standards, relevant for projects with a longer design life. The future climate has been investigated based on the climate models released by IPCC’s AR4 and A2 story line of emission scenarios (SRES) using a stationary approach. Annual maximum series (AMS) of predicted 24 hours rainfall data for both wet (NCAR-CCSM) scenario and dry (CSIRO-MK3.5) scenario for the Qatari grid points in the climate models have been extracted for three periods, current climate 2010-2039, medium term climate (2040-2069) and end of century climate (2070-2099). A homogeneous region of the Qatari grid points has been formed and L-Moments based regional frequency approach is adopted to derive design rainfalls. The results indicate no significant changes in the design rainfall on the short term 2040-2069, but significant changes are expected towards the end of the century (2070-2099). New design rainfalls have been developed taking into account climate change for 2070-2099 scenario and by averaging results from the two scenarios. IPCC’s AR4 predicts that the rainfall intensity for a 5-year return period rain with duration of 1 to 2 hours will increase by 11% in 2070-2099 compared to current climate. Similarly, the rainfall intensity for more extreme rainfall, with a return period of 100 years and duration of 1 to 2 hours will increase by 71% in 2070-2099 compared to current climate. Infrastructure with a design life exceeding 60 years should add safety factors taking the predicted effects from climate change into due consideration.Keywords: climate change, design rainfalls, IDF, Qatar
Procedia PDF Downloads 3931567 Overview of Smart Grid Applications in Turkey
Authors: Onur Elma, Giray E. Kıral, Ugur S. Selamoğuları, Mehmet Uzunoğlu, Bulent Vural
Abstract:
Electrical energy has become indispensable for people's lives and with rapidly developing technology and continuously changing living standards the need for the electrical energy has been on the rise. Therefore, both energy generation and efficient use of energy are very important topics. Smart grid concept has been introduced to provide monitoring, energy efficiency, reliability and energy quality. Under smart grid concept, smart homes, which can be considered as key component in smart grid operation, have appeared as another research area. In this study, first, smart grid research in the world will be reviewed. Then, overview of smart grid applications in Turkey will be given.Keywords: energy efficiency, smart grids, smart home, applications
Procedia PDF Downloads 4981566 Sample Hospital Buildings as Modern Health Facilities in Early Republican Turkey
Authors: Mehmet Sener, Emre Kishali
Abstract:
The establishment of republic brought radical changes related to the modernization of life in early republican Turkey considering the revolutions in socio-economical, cultural and political aspects. These changes also had many influences on the formation of city planning and architectural medium that the arrangements related with health facility production had an important place amongst them. While the health services were witnessing great transformations with all its sides, socio-cultural and architectural framework of these facilities necessitated the adaption of new conceptual approaches which led to the construction new hospital buildings by the republican state with a name ‘Sample Hospital’. In this period, the state constructed sample hospitals in some cities (Adana, Ankara, Erzurum, İstanbul, Konya, Sivas and Trabzon) for the aim of being a good example for further hospitals sheltering all the characteristics of a contemporary health complex for that day. In this study, these six hospitals will firstly be elucidated considering their historical evaluations and current situations. Then, being one of the most significant modern heritages of republican history, the ways to provide the interrelationship of these complexes with the rapidly evolving current world will be discussed by proposing solutions or approaches coming from the fields of city planning, architectural preservation, engineering and architectural history together with an awareness of the socio-economic conditions, health services and architectural medium of Turkey. These hospitals are complexes composed of building ensembles which have functional relationships with each other. So, some strategies will be proposed for the preservation, renovation, and refurbishment of these complexes with an awareness of the possibility of the conflict between conservation practices and today’s health facility standards. Accordingly, the addition or removal of some elements in the complex or the suggestion of some architectural changes for the modernization of these health facilities will be investigated considering the requirements of the contemporary architectural design of health facilities. Since these hospitals are highly complex structures and have vastly changing design and construction standards, they cannot be used without adopting necessary architectural and technological interventions. So, the adaptive re-use of these buildings instead of demolition or the preservation of their overall characteristics becomes inevitable for the sustaining of these health facility heritages in Turkey. In this context, a multidisciplinary analysis will be made in this study on ‘Sample Hospital’ concept and buildings existing in Turkish modern architectural history within the framework of the adaptive reuse of these health complexes.Keywords: adaptive re-use, conservation, early republican Turkey, sample hospital
Procedia PDF Downloads 243