Search results for: independent study
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 49274

Search results for: independent study

48884 Self-Efficacy as a Predictor of Well-Being in University Students

Authors: Enes Ergün, Sedat Geli̇bolu

Abstract:

The purpose of this study is to determine the relationship between self-efficacy and subjective well-being among university students. We are aiming to determine whether self efficacy of university students predicts their subjective well-being and if there is a statistically significant difference among boys and girls in this context. Sample of this study consists of 245 university students from Çanakkale, ages ranging between 17 and 24. 72% (n=171) of the participants were girls and 28% (n=69) boys. Three different scales were utilized as data collection tools that Life Satisfaction Scale, General Self-Efficacy Scale, and Positive Negative Experiences Scale. Pearson correlation coefficient, independent sample t test and simple linear regression were used for data analyses. Results showed that well-being is significantly correlated with self-efficacy and self-efficacy is a statistically significant predictor of well-being too. In terms of gender differences, there is no significant difference between self-efficacy scores of boys and girls which shows the same case with well being scores, as well. Fostering university students' academic, social and emotional self-efficacy will increase their well-being which is very important for young adults especially their freshman years.

Keywords: positive psychology, self-efficacy, subjective well being, university students

Procedia PDF Downloads 250
48883 Evaluation of Real-Time Background Subtraction Technique for Moving Object Detection Using Fast-Independent Component Analysis

Authors: Naoum Abderrahmane, Boumehed Meriem, Alshaqaqi Belal

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Background subtraction algorithm is a larger used technique for detecting moving objects in video surveillance to extract the foreground objects from a reference background image. There are many challenges to test a good background subtraction algorithm, like changes in illumination, dynamic background such as swinging leaves, rain, snow, and the changes in the background, for example, moving and stopping of vehicles. In this paper, we propose an efficient and accurate background subtraction method for moving object detection in video surveillance. The main idea is to use a developed fast-independent component analysis (ICA) algorithm to separate background, noise, and foreground masks from an image sequence in practical environments. The fast-ICA algorithm is adapted and adjusted with a matrix calculation and searching for an optimum non-quadratic function to be faster and more robust. Moreover, in order to estimate the de-mixing matrix and the denoising de-mixing matrix parameters, we propose to convert all images to YCrCb color space, where the luma component Y (brightness of the color) gives suitable results. The proposed technique has been verified on the publicly available datasets CD net 2012 and CD net 2014, and experimental results show that our algorithm can detect competently and accurately moving objects in challenging conditions compared to other methods in the literature in terms of quantitative and qualitative evaluations with real-time frame rate.

Keywords: background subtraction, moving object detection, fast-ICA, de-mixing matrix

Procedia PDF Downloads 71
48882 The Impact of Information and Communication Technologies on Teaching Performance at an Iranian University

Authors: Yusef Hedjazi, Saeedeh Nazari Nooghabi

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New information and communication technologies (ICT) as one of the main needs of Faculty members in the process of teaching and learning has used in Irans higher education system since 2000.The main purpose of this study is to investigate the role of information and communication technologies (ICT) in teaching performance of Agricultural and Natural Resources Faculties at University of Tehran. The statistical population of the study consisted of all 250 faculties in Agriculture and Natural Resources Colleges and a questionnaire was used to collect data. The reliability of the questionnaire was confirmed by computing of Cronbachs Alpha coefficient at greater than .72. The study showed a significant relationship between agricultural Faculty members teaching performance and competency in using ICT. The results of the regression analysis also explained 51.7% of the variance, teaching performance. The six independent variables that accounted for the explained variance were experience in using educational websites or software, use of educational multimedia (e.g. film and CD, etc), making a presentation using PowerPoint, familiarity with online education websites, using News group to discuss on educational subjects with colleagues and students, and using Electronic communication (messengers) to solve studentsproblems.

Keywords: information and communication technologies, agricultural and natural resources, faculties, teaching performance

Procedia PDF Downloads 305
48881 Impact of Board Characteristics on Financial Performance: A Study of Manufacturing Sector of Pakistan

Authors: Saad Bin Nasir

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The research will examine the role of corporate governance (CG) practices on firm’s financial performance. Population of this research will be manufacture sector of Pakistan. For the purposes of measurement of impact of corporate governance practices such as board size, board independence, ceo/chairman duality, will take as independent variables and for the measurement of firm’s performance return on assets and return on equity will take as dependent variables. Panel data regression model will be used to estimate the impact of CG on firm performance.

Keywords: corporate governance, board size, board independence, leadership

Procedia PDF Downloads 495
48880 The Effect of Institutions on Economic Growth: An Analysis Based on Bayesian Panel Data Estimation

Authors: Mohammad Anwar, Shah Waliullah

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This study investigated panel data regression models. This paper used Bayesian and classical methods to study the impact of institutions on economic growth from data (1990-2014), especially in developing countries. Under the classical and Bayesian methodology, the two-panel data models were estimated, which are common effects and fixed effects. For the Bayesian approach, the prior information is used in this paper, and normal gamma prior is used for the panel data models. The analysis was done through WinBUGS14 software. The estimated results of the study showed that panel data models are valid models in Bayesian methodology. In the Bayesian approach, the effects of all independent variables were positively and significantly affected by the dependent variables. Based on the standard errors of all models, we must say that the fixed effect model is the best model in the Bayesian estimation of panel data models. Also, it was proved that the fixed effect model has the lowest value of standard error, as compared to other models.

Keywords: Bayesian approach, common effect, fixed effect, random effect, Dynamic Random Effect Model

Procedia PDF Downloads 54
48879 Causes of Terrorism: Perceptions of University Students of Teacher Training Institutions

Authors: Saghir Ahmad, Abid Hussain Ch, Misbah Malik, Ayesha Batool

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Terrorism is the marvel in which dreadful circumstance is made by a gathering of individuals who view themselves as abused by society. Terrorism is the unlawful utilization of power or viciousness by a man or a sorted out gathering by the general population or property with the aim of intimidation or compulsion of social orders or governments frequently for ideological or political reasons. Terrorism is as old as people. The main aim of the study was to find out the causes of terrorism through the perceptions of the universities students of teacher training institutions. This study was quantitative in nature. Survey method was used to collect data. A sample of two hundred and sixty seven students was selected from public universities. A five point Likert scale was used to collect data. Mean, Standard deviation, independent sample t-test, and One Way ANOVA were applied to analyze the data. The major findings of the study indicated that students perceived the main causes of terrorism are poverty, foreign interference, wrong concept of Islamization, and social injustice. It is also concluded that mostly, students think that drone attacks are promoting the terrorist activities. The education is key to eliminate the terrorism. There is need to educate the people and specially youngsters to bring the peace in the world.

Keywords: dreadful circumstance, governments, power, students, terrorism

Procedia PDF Downloads 522
48878 The Investigation of Counselors Attitudes toward Online Counseling upon Taking Clients Perspective

Authors: Omer Ozer, Murat Yikilmaz, Ahmet Altinok, Ferhat Bayolu

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There is an increasing number of online counseling services, studies exploring clients’ and counselors’ attitudes toward online counseling services are needed to provide effective and efficient mental health counseling services. The purpose of this study is to investigate counselors’ attitudes toward online counseling in relation to counselors’ genders, their daily usage of computer, their total usage of computer, and their self-efficacy in computer usage. In this study, Personal Information Form, specific items from the Online Counseling Attitudes Scale, and the Face-to-Face Counseling Attitudes Scale were given to 193 counselors to measure attitudes toward online counseling. Data were analyzed by using independent samples t-test and one-way ANOVA. There were no statistically significant differences counselors’ attitudes toward online counseling and counselors’ gender, their daily usage of computer, their total usage of computer, and their self-efficacy in computer usage. The implications of these findings have been discussed in the literature review to provide some suggestions to researchers in the counseling profession.

Keywords: online counseling, counselor, attitude, counseling service

Procedia PDF Downloads 326
48877 From Intuitive to Constructive Audit Risk Assessment: A Complementary Approach to CAATTs Adoption

Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

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The use of the audit risk model in auditing has faced limitations and difficulties, leading auditors to rely on a conceptual level of its application. The qualitative approach to assessing risks has resulted in different risk assessments, affecting the quality of audits and decision-making on the adoption of CAATTs. This study aims to investigate risk factors impacting the implementation of the audit risk model and propose a complementary risk-based instrument (KRIs) to form substance risk judgments and mitigate against heightened risk of material misstatement (RMM). The study addresses the question of how risk factors impact the implementation of the audit risk model, improve risk judgments, and aid in the adoption of CAATTs. The study uses a three-stage scale development procedure involving a pretest and subsequent study with two independent samples. The pretest involves an exploratory factor analysis, while the subsequent study employs confirmatory factor analysis for construct validation. Additionally, the authors test the ability of the KRIs to predict audit efforts needed to mitigate against heightened RMM. Data was collected through two independent samples involving 767 participants. The collected data was analyzed using exploratory factor analysis and confirmatory factor analysis to assess scale validity and construct validation. The suggested KRIs, comprising two risk components and seventeen risk items, are found to have high predictive power in determining audit efforts needed to reduce RMM. The study validates the suggested KRIs as an effective instrument for risk assessment and decision-making on the adoption of CAATTs. This study contributes to the existing literature by implementing a holistic approach to risk assessment and providing a quantitative expression of assessed risks. It bridges the gap between intuitive risk evaluation and the theoretical domain, clarifying the mechanism of risk assessments. It also helps improve the uniformity and quality of risk assessments, aiding audit standard-setters in issuing updated guidelines on CAATT adoption. A few limitations and recommendations for future research should be mentioned. First, the process of developing the scale was conducted in the Israeli auditing market, which follows the International Standards on Auditing (ISAs). Although ISAs are adopted in European countries, for greater generalization, future studies could focus on other countries that adopt additional or local auditing standards. Second, this study revealed risk factors that have a material impact on the assessed risk. However, there could be additional risk factors that influence the assessment of the RMM. Therefore, future research could investigate other risk segments, such as operational and financial risks, to bring a broader generalizability to our results. Third, although the sample size in this study fits acceptable scale development procedures and enables drawing conclusions from the body of research, future research may develop standardized measures based on larger samples to reduce the generation of equivocal results and suggest an extended risk model.

Keywords: audit risk model, audit efforts, CAATTs adoption, key risk indicators, sustainability

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48876 Employing Motivation, Enjoyment and Self-Regulation to Predict Aural Vocabulary Knowledge

Authors: Seyed Mohammad Reza Amirian, Seyedeh Khadije Amirian, Maryam Sabouri

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The present study aimed to investigate second language (L2) motivation, enjoyment, and self-regulation as the main variables for explaining variance in the process, and to find out the outcome of L2 Aural Vocabulary Knowledge (AVK) development by focusing on the Iranian EFL students at Hakim Sabzevari University. To this end, 122 EFL students (86 females) and (36 males) participated in this study. The students filled out the Motivation Questionnaire, Foreign Language Enjoyment Questionnaire, and Self-Regulation Questionnaire and also took Aural Vocabulary Knowledge (AVK) Test. Using SPSS software, the data were analyzed through multiple regressions and path analysis. A preliminary Pearson correlation analysis revealed that 2 out of 3 independent variables were significantly linked to AVK. According to the obtained regression model, self-regulation was a significant predictor of aural vocabulary knowledge test. Finally, the results of the mediation analysis showed that the indirect effect of enjoyment on AVK through self- regulation was significant. These findings are discussed, and implications are offered.

Keywords: aural vocabulary knowledge, enjoyment, motivation, self-regulation

Procedia PDF Downloads 125
48875 The Role of High Schools in Saudi Arabia in Supporting Young Adults with Intellectual Disabilities with Their Transition to Post-secondary Education

Authors: Sohil I. Alqazlan

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Introduction and Objectives: There is limited research focusing on young adults with intellectual disabilities (ID) and their experiences after finishing compulsory education, especially in the Middle Eastern/Arab countries. This paper aims to further understand the lives of young adults with ID in Riyadh [the capital city of Saudi Arabia], particularly as they go on to access Post-Secondary Education [PSE]. As part of this study, it is important to understand the roles of high schools in Riyadh in terms of preparing their students for post-school life. To achieve this, the researcher has asked Saudi Arabia’s Ministry of Education to provide student transition plans (TPs) for post-school opportunities. However, and unfortunately, high schools in Riyadh do not use transition plans for their students. Therefore, the researcher has requested individual education plans (IEPs) for students with ID in their final year at high school to find the type of support the students had regarding both their long- and short-term goals that might help them access PSE or the labour market. Methods: The researcher analysed 10 IEPs of students in their final year at high school. To achieve the aim of the study, the researcher compared these IEPs with expectations set out in the official IEP framework of the MoE in Saudi Arabia, such as collaboration on the IEP sample and the focus on adult life. By analysing the students’ IEPs in terms of various goals, this study attempts to highlight skills that might offer students more independence after finishing compulsory education and going on to PSE. Results: Unfortunately, communication between IEP team members proved persistently absent in the sample. This was clear from the fact that none of the team members, apart from the SEN teachers, had signed any of the IEPs. Thus, none of the daily or weekly goals outlined were sent to parents to review at home. As a result of this, there were no goals in the IEPs that clearly referred to PSE. However, some long-term goals were set which might help those with ID become more independent in their adult life. For example, in the IEPs, which dealt with computer skills, the student had goals related to using Microsoft Word. Finally, just one goal of these IEPs set an important independent skill for the young adults with ID: “the student will learn how to use public transportation”. Conclusions: From analysing the ten IEPs, it was clear that SEN teachers in Riyadh schools were working without any help from other professionals. The students with ID, as well as their families, were not consulted on their views on important goals. Therefore, more work needs to be done with the students regarding their transition to PSE, perhaps by building partnerships between high schools and potential PSE institutions. Finally, more PSE programmes and a higher level of employer awareness could help create a bridge for students transferring from high school to PSE. Schools could also focus their IEP goals towards specific PSE programmes the student might attend, which could increase their chances of success.

Keywords: high school, post-secondary education, PSE, students with intellectual disabilities

Procedia PDF Downloads 146
48874 Bidirectional Pendulum Vibration Absorbers with Homogeneous Variable Tangential Friction: Modelling and Design

Authors: Emiliano Matta

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Passive resonant vibration absorbers are among the most widely used dynamic control systems in civil engineering. They typically consist in a single-degree-of-freedom mechanical appendage of the main structure, tuned to one structural target mode through frequency and damping optimization. One classical scheme is the pendulum absorber, whose mass is constrained to move along a curved trajectory and is damped by viscous dashpots. Even though the principle is well known, the search for improved arrangements is still under way. In recent years this investigation inspired a type of bidirectional pendulum absorber (BPA), consisting of a mass constrained to move along an optimal three-dimensional (3D) concave surface. For such a BPA, the surface principal curvatures are designed to ensure a bidirectional tuning of the absorber to both principal modes of the main structure, while damping is produced either by horizontal viscous dashpots or by vertical friction dashpots, connecting the BPA to the main structure. In this paper, a variant of BPA is proposed, where damping originates from the variable tangential friction force which develops between the pendulum mass and the 3D surface as a result of a spatially-varying friction coefficient pattern. Namely, a friction coefficient is proposed that varies along the pendulum surface in proportion to the modulus of the 3D surface gradient. With such an assumption, the dissipative model of the absorber can be proven to be nonlinear homogeneous in the small displacement domain. The resulting homogeneous BPA (HBPA) has a fundamental advantage over conventional friction-type absorbers, because its equivalent damping ratio results independent on the amplitude of oscillations, and therefore its optimal performance does not depend on the excitation level. On the other hand, the HBPA is more compact than viscously damped BPAs because it does not need the installation of dampers. This paper presents the analytical model of the HBPA and an optimal methodology for its design. Numerical simulations of single- and multi-story building structures under wind and earthquake loads are presented to compare the HBPA with classical viscously damped BPAs. It is shown that the HBPA is a promising alternative to existing BPA types and that homogeneous tangential friction is an effective means to realize systems provided with amplitude-independent damping.

Keywords: amplitude-independent damping, homogeneous friction, pendulum nonlinear dynamics, structural control, vibration resonant absorbers

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48873 Higher Education Teachers' Perceptions of Core Competencies and Innovation: The Case of Mohamed V University Abu Dhabi

Authors: Khalid Soussi

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Implementing innovative teaching and learning methods is of pivotal importance for student motivation and teaching quality. At the center of such quality are teaching competencies. The present paper investigates three teachers’ core competencies related to their innovative teaching performance: educational/pedagogical competency, teaching competency, and social competency. The paper also attempts to describe the influence of social factors on innovation in higher education. Many recent studies highlight the technological competency as an independent one, but it is believed in this study that the latter makes part of the pedagogical competency. A Likert scale questionnaire was used to measure teachers’ judgements of core competencies role in innovative teaching performance. The study also attempted to demarcate the social variables that may affect innovative teaching in higher education. The findings indicate that teachers’ educational competency and teaching competency were generally confirmed to be either important or very important for innovation in teaching performance. Regarding social competency, the study also shows that satisfaction from job, daily working hours, amount of workload, flexibility in the functioning and the quality of students are the main factors that have a large effect on teachers’ innovative teaching performance.

Keywords: higher education, innovative teaching, teaching competencies, teaching performance

Procedia PDF Downloads 117
48872 The Mediating Effect of Taxpayers’ Compliance on Internal Business Process-Tax Revenue Relationship: A Case Study at the Directorate General of Taxation in Indonesia

Authors: Efrizal, Ferdiansyah, Noorlailie Soewarno, Bambang Tjahjadi

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Tax revenue plays an important role in the State Budget of the Government of Indonesia (GOI). The GOI keeps raising tax revenue portion of the Budget from year to year. The low tax ratio of 11 percent in Indonesia shows a big opportunity to collect taxes in the future. The Directorate General of Taxation (DGT) is the institution mandated by the Law to collect tax revenue. This is a case study using quantitative and qualitative approaches. This study introduces contingent factors of taxpayers’ compliance as the mediating variable and internal business process as the independent variable. This study aims to empirically test the contingency theory, especially the mediating effect of taxpayers’ compliance on internal business process-tax revenue relationship. Internal business processes of the DGT include servicing, counseling, expanding, supervising, inspecting, and enforcing. The secondary data of 31 regional offices representing 293 tax offices in Indonesia was collected and analyzed using Partial Least Square. The result showed the following: (1) internal business process affected tax revenue; (2) taxpayers’ compliance did not mediate internal business processes - tax revenue relationship, and (3) taxpayers’ compliance affected tax revenue. In-depth interviews revealed that the DGT needs to make more innovations in business processes in the future.

Keywords: innovations, internal business process, taxpayers’ compliance, tax revenue

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48871 Continuum of Maternal Care in Non Empowered Action Group States of India: Evidence from District Level Household Survey-IV

Authors: Rasikha Ramanand, Priyanka Dixit

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Background: Continuum of maternal care which includes antenatal care, delivery care and postnatal care aids in averting maternal deaths. The objective of this paper is to identify the association between previous experiences of child death on Continuum of Care (CoC) of recent child. Further, the study aimed at understanding where the drop-out rate was high in the continuum. Methods: The study was based on the Nation-wide District Level Household and Facility Survey (DLHS-4) conducted during 2012-13, which provides information on antenatal care, delivery care, percentage of women who received JSY benefits, percentage of women who had any pregnancy, delivery, the place of delivery etc. The sample included women who were selected from the non-EAG states who delivered at least two children. The data were analyzed using SPSS 20.Binary Logistic regression was applied to the data in which the Continuum of Care (CoC) was the dependent variable while the independent variables were entered as the covariates. Results: A major finding of the study was the antenatal to delivery care period where the drop-out rates were high. Also, it was found that a large proportion of women did not receive any of the services along the continuum. Conclusions: This study has clearly established the relationship between previous history of child loss and continuum of maternal care.

Keywords: antenatal care, continuum of care, child loss, delivery care, India, maternal health care, postnatal care

Procedia PDF Downloads 385
48870 The Career Success for Female Managers: A Case Study of The Primary Education Department, Thailand

Authors: Nipon Sasithornsaowapa

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The purposes of this research was to study the female management career success of the primary education department of Thailand. The independent variable was human capital which included three factors: family status, personality, and knowledge-skill-experience, while the important dependent variable was the career success. The population of this study included 2,179 female management officials in the department of primary education. A total of 400 female managers were interviewed and utilized as a sample group. A questionnaire was developed and used as a main tool for collecting data. Content analysis was performed to get the quantitative data. Descriptive statistics in this research was done by SPSS program. The findings revealed that family and personality factors had a high influence on the human capital and, in turn, influenced the career success of female managers. On the other hand, knowledge-skill-experience had an insignificant influence to the human capital and the female career success. In addition, the findings from the in-depth interview revealed that the majority of respondents defined career success as the satisfaction in job duties, not money and position.

Keywords: career, female managers, primary education

Procedia PDF Downloads 282
48869 Relationship between Interest, Attitude and Academic Performance among N.C.E Primary Education Studies of College of Education, Azare Bauchi State

Authors: Fatima Ibrahim

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The Study assessed the relationship between interest, attitude and academic performance among N.C.E Primary Education Studies of College of Education, Azare Bauchi State. Stratified random sampling was used to select 234 respondents from N.C.E 100, 200 and 300 levels students with the total population of 552. Structured Questionnaire and students academic records were used for data collection. Four scale format was used for the respondents to indicate their degree of satisfaction on a four point scale. Four null hypothesis were formulated from research questions at tested at 0.05 level of significance. The data collected from the study were analyzed using descriptive statistics, pearson product moment correlation coefficient and independent test. The result of tested Null hypotheses revealed that: there was significant relationship between student’s interest and their academic performance since calculated p value of 0.000 is less than the 0.05 alpha level of significance at a correlation index level of .986 hence the Null hypothesis was rejected. There was significant relationship between student’s attitude and their academic performance in the study of P.E.S. Findings also revealed that majority of the students were interested in the study of P.E.S which helped them perform well. It was concluded that significant relationship exists between students interest, attitudinal academic performance among P.E.S students in College of Education Azare.

Keywords: Attitude, Academic Performance, College of Education Azare, Interest, Students

Procedia PDF Downloads 197
48868 Board Gender Diversity and Firm Sustainable Investment: An Empirical Evidence

Authors: Muhammad Atif, M. Samsul Alam

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The purpose of this study is to investigate the effects of board room gender diversity on firm sustainable investment. We test the extent to which sustainable investment is affected by the presence of female directors on U.S. corporate boards. Using data of S&P 1500 indexed firms collected from Bloomberg covering the period 2004-2016, we estimate the baseline model to investigate the effects of board room gender diversity on firm sustainable investment. We find a positive relationship between board gender diversity and sustainable investment. We also find that boards with two or more women have a pronounced impact on sustainable investment, consistent with the critical mass theory. Female independent directors have a stronger impact on sustainable investment than female executive directors. Our findings are robust to different identification and estimation techniques. The study offers another perspective of the ongoing debate in the social responsibility literature about the accountability relationships between business and society.

Keywords: sustainable investment, gender diversity, environmental proctection, social responsibility

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48867 Factors Associated with Self-Reported Pregnancies among Secondary School Teenagers in South Africa: Evidence from General Household Surveys

Authors: Sathiya Susuman Appunni

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Background: This article reviews the self-reported pregnancies among teenage girls currently attending secondary school in South Africa. The study aim is to examine the demographic and socio-economic factors associated with self-reported pregnancies among teenage girls currently attending secondary school in the study area. Data and Methods: Secondary data drawn from the General Household Surveys 2016 and Community Survey 2016 as well as 10 % sample data from the 2011 South African census were used. Bivariate, and Multivariate analyses were carried in order to meet the aims of the study. Results: The independent variable identified was the number of economically active people in the household, which indicated 3.3% in 2011 and 3.6% in 2016 for the household with no economically active member. Among the provinces, Limpopo has been leading by 5.2% of self-reported pregnancies among the girls currently attending secondary school in South Africa. Conclusion: It is recommended that the needs to be special health policies and strategies in place to address this epidemic and such policies need to be targeted to the different needs of teenagers in the different demarcations of the country.

Keywords: pregnancy prevalence, demographic, household, teenage girls, socio-economic

Procedia PDF Downloads 139
48866 International Financial Reporting Standard Adoption and Value Relevance of Earnings in Listed Consumer Goods Companies in Nigerian

Authors: Muktar Haruna

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This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible.

Keywords: IFRS, adoption, value relevance, earning per share, book value of equity per share

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48865 The Portuguese Legal Instruments to Combat the Improper Use of the Contract Service

Authors: Ana Lambelho

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Nowadays is very common that an activity may be performed independently or dependently. In Portugal, the Labour Law exclusively protects the dependent labour relations. The independent work is regulated by civil law, where the autonomy of the will is the main principle. For companies is more advantageous to hire people under a service agreement since, in that case, the relation is not submitted to the limits established in Labour law and collective bargaining. This practice has nothing wrong, if the performance of work is, in fact, made autonomously. The problem is the increased frequency of the celebration of service agreements to hide a legal relation of subordination. Aware of this and regarding the huge difficulty to demonstrate the existence of subordinated work (that often runs against the employee), the Portuguese legislator devoted some legislative rules in order to facilitate the evidence of legal subordination and, on the other hand, to avoid the misuse of the provision of service agreements. This study focuses precisely on the analysis of this solution, namely the so-called presumption of ‘laboralidade’ and on the lawsuit to recognize the existence of a labour contract. The presumption of the existence of a labour contract is present in the Portuguese legal system since 2003, and received, with the 2009 Labour Code, a new redaction that, according to the doctrine and the jurisprudence, finally approached it to a legal presumption, with the consequent reversal of the burden of proof and, in consequence, made easier to proof the legal subordination, because the employee will just have to plead and prove the existence of two of the elements described in the law to use this presumption. Another change in the Portuguese legal framework is related with the competencies of the Authority for Working Conditions (AWC): now, if during an inspection, the Authority finds a situation that seems to be an undeclared employment situation, it may access the company and, if it does not regularize voluntarily the situation, AWC has a duty to communicate to the public prosecutor, who will begin the lawsuit for the recognition of the existence of an employment contract. To defend the public interest, the action to recognize the existence of an employment contract will follow its terms, even against the employee will. Although the existence of these mechanisms does not solve by itself the problem of evasion of labour law and false ‘green receipts’, it is undeniable that it is an important step in combating fraud in this field.

Keywords: independent work, labour contract, Portugal, service agreement

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48864 Investigating Effective Factors on the Customer Switching Behaviour in the Saipa Emdad Khodro Company of Iran

Authors: Rohollah Asadian Kohestani, Mustafa Hashemzadeh

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The present paper is the outcome of a field research that was conducted with the study objective of influencing factor's effect on the behavior of customers switching in the Saipa Emdad Khodro Company. To achieve this goal, six factors of service quality, service cost, waiting time to receive services, reputation of organization, costs of switching and the way to respond the needs of customers as the independent variables of research and their effect on the customer switching was studied as the variable related to the research. The statistical society of this research included all customers of the Saipa Emdad Khodro company that possess the vehicles of automobile manufacturing group of Saipa throughout the country and the statistical sample included 150 persons of such customers. The results of this research indicated that all under study factors excluding the reputation factor effect on the behavior of customer switching.

Keywords: customer services, switching cost, service price, customer switching behavior

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48863 Optimized Microwave Pretreatment of Rice Straw for Conversion into Lignin Free and High Crystalline Cellulose

Authors: Mohd Ishfaq Bhat, Navin Chandra Shahi, Umesh Chandra Lohani

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The present study aimed to evaluate the effect of microwave application in synergy with the conventional sodium chlorite delignification of rice straw biomass. For the study, Box-Behnken experimental design involving four independent parameters, each with three levels viz. microwave power (480-800 W), irradiation time (4-12 min), bleaching solution concentration (0.4-3.0%), and bleaching time (1-5h) was used. The response was taken in the form of delignification percentage. The optimization of process parameters was done through response surface methodology. The respective optimum parameters of microwave power, irradiation time, bleaching solution concentration, and bleaching time were obtained as 671 W, 8.66 min, 2.67%, and 1h. The delignification percentage achieved at optimum conditions was 93.51%. The spectral, morphological, and x-ray diffraction characteristics of the rice straw powder after delignification showed a complete absence of lignin peaks, deconstruction of lignocellulose complex, and an increase of crystallinity (from 39.8 to 61.6 %).

Keywords: lignocellulosic biomass, delignification, microwaves, rice straw, characterization

Procedia PDF Downloads 125
48862 Return to Work Following Knee Arthroplasty: A Retrospective Review in Urban Asian Population

Authors: Fiona Tan, Cheryl Tan, Thomas Wong, Remesh

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Background: An increasing number of working adults undergo knee arthroplasty in Singapore. There is limited data concerning Southeast Asian patients returning to work (RTW) following knee replacement surgery. Our aim was to identify and study factors influencing patients' RTW following total knee arthroplasty (TKA) or unicompartmental knee arthroplasty (UKA). Methods: Patients who underwent TKA or UKA between August 2017 to March 2020 in our center were included in this study. Outcomes include RTW and duration prior to RTW. Results: 441 patients underwent TKA (295 women, 146 men, mean age 67.3 years), and 69 underwent UKA (48 women, 21 men, mean age 61.1 years). Patients who underwent TKA returned to work earlier (mean 83.7 ± 27.1 days) compared to UKA (mean 94.4 ± 42.3 days). 90.0% of TKA patients RTW compared to 95.5% who underwent UKA. Of patients who RTW, 94.3% of the TKA group returned to employment of the same nature compared to 92.9% of UKA patients. Patients who RTW were of a younger age (p = 0.03), white-collared workers (p = 0.04), and had independent preoperative ambulatory status (p <0.01). Conclusion: Younger and independently ambulating patients may have a better capacity for rehabilitation and RTW post-arthroplasty surgery.

Keywords: return to work, total knee arthroplasty, unilateral knee arthroplasty, employment

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48861 Impact of Capital Structure, Dividend Policy and Sustainability on Value of Firm: A Case Study of Spinning Textile Sector of Pakistan

Authors: Zahid Ahmad, Samia Yousaf

Abstract:

The main purpose of this study is to evaluate and assess the financial position, operating performance, and recent outlook of the companies. This study investigates the impact of capital structure, dividend policy and sustainability on the value of firms of textile spinning sector of Pakistan which is listed on Pakistan stock exchange. The panel data technique has been applied to this group of textile sector which is textile spinning. This study covers the last ten years of time period. All the data related to the variables have been collected from the annual reports and financial statements of the textile sector firms. There are differently related determinants to measure the capital structure which are fixed assets turnover ratio, debt ratio, equity ratio, debt to equity ratio, assets tangibility, and shareholder’s equity. Dividend policy is being measured by two determinants which are earning per share (EPS) and dividend payout ratio. Sustainability is being measured by three suitable factors which are sales growth, gross profit margin ratio and firm size. These are three independent variables and their determinants of this study. Value of firm is measured through the return on asset (ROA). Capital structure is at the top of the list among all the three variables. According to the results of this research work, somewhere all the three variables generates positive and significant effect on the firm’s performance and its growth.

Keywords: capital structure, dividend policy, panel data, sustainability

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48860 Application and Utility of the Rale Score for Assessment of Clinical Severity in Covid-19 Patients

Authors: Naridchaya Aberdour, Joanna Kao, Anne Miller, Timothy Shore, Richard Maher, Zhixin Liu

Abstract:

Background: COVID-19 has and continues to be a strain on healthcare globally, with the number of patients requiring hospitalization exceeding the level of medical support available in many countries. As chest x-rays are the primary respiratory radiological investigation, the Radiological Assessment of Lung Edema (RALE) score was used to quantify the extent of pulmonary infection on baseline imaging. Assessment of RALE score's reproducibility and associations with clinical outcome parameters were then evaluated to determine implications for patient management and prognosis. Methods: A retrospective study was performed with the inclusion of patients testing positive for COVID-19 on nasopharyngeal swab within a single Local Health District in Sydney, Australia and baseline x-ray imaging acquired between January to June 2020. Two independent Radiologists viewed the studies and calculated the RALE scores. Clinical outcome parameters were collected and statistical analysis was performed to assess RALE score reproducibility and possible associations with clinical outcomes. Results: A total of 78 patients met inclusion criteria with the age range of 4 to 91 years old. RALE score concordance between the two independent Radiologists was excellent (interclass correlation coefficient = 0.93, 95% CI = 0.88-0.95, p<0.005). Binomial logistics regression identified a positive correlation with hospital admission (1.87 OR, 95% CI= 1.3-2.6, p<0.005), oxygen requirement (1.48 OR, 95% CI= 1.2-1.8, p<0.005) and invasive ventilation (1.2 OR, 95% CI= 1.0-1.3, p<0.005) for each 1-point increase in RALE score. For each one year increased in age, there was a negative correlation with recovery (0.05 OR, 95% CI= 0.92-1.0, p<0.01). RALE scores above three were positively associated with hospitalization (Youden Index 0.61, sensitivity 0.73, specificity 0.89) and above six were positively associated with ICU admission (Youden Index 0.67, sensitivity 0.91, specificity 0.78). Conclusion: The RALE score can be used as a surrogate to quantify the extent of COVID-19 infection and has an excellent inter-observer agreement. The RALE score could be used to prognosticate and identify patients at high risk of deterioration. Threshold values may also be applied to predict the likelihood of hospital and ICU admission.

Keywords: chest radiography, coronavirus, COVID-19, RALE score

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48859 Effects of Geometrical Parameters on Static Strength of Tubular KT-Joints at Fire Condition

Authors: Hamid Ahmadi, Neda Azari Dodaran

Abstract:

This paper aims to study the structural behavior of tubular KT-joints subjected to axial loading at fire induced elevated temperatures. At first, a finite element (FE) model was developed and validated against the data available from experimental tests. Then, a set of 810 FE analyses were performed to study the influence of temperature and dimensionless geometrical parameters (β, γ, θ, and τ) on the ultimate strength and initial stiffness. The joints were analyzed under two types of axial loading and five different temperatures (20 ºC, 200 ºC, 400 ºC, 550 ºC, and 700 ºC). Results show that the ultimate strength and initial stiffness of KT-joints decrease considerably by increasing the temperature. In the joints having bigger values of the β, the temperature elevation leads to less reduction in ultimate strength; while in the joints with bigger values of the γ, the temperature elevation results in more reduction in ultimate strength. The influence of the θ on the ultimate strength is independent from the temperature. To our knowledge, there is no design formula available for determining the ultimate strength of KT-joints at elevated temperatures. Hence, after parametric study, two equations were developed through nonlinear regression, for calculating the ultimate strength of KT-joints at elevated temperatures.

Keywords: axial loads, fire condition, parametric formula, static strength, tubular KT-joint

Procedia PDF Downloads 128
48858 The Predictors of Student Engagement: Instructional Support vs Emotional Support

Authors: Tahani Salman Alangari

Abstract:

Student success can be impacted by internal factors such as their emotional well-being and external factors such as organizational support and instructional support in the classroom. This study is to identify at least one factor that forecasts student engagement. It is a cross-sectional, conducted on 6206 teachers and encompassed three years of data collection and observations of math instruction in approximately 50 schools and 300 classrooms. A multiple linear regression revealed that a model predicting student engagement from emotional support, classroom organization, and instructional support was significant. Four linear regression models were tested using hierarchical regression to examine the effects of independent variables: emotional support was the highest predictor of student engagement while instructional support was the lowest.

Keywords: student engagement, emotional support, organizational support, instructional support, well-being

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48857 The Traveling Behavior and Needs for Tourist Support Facilities of Inbound Tourists Visiting Ratanakosin Island

Authors: Sakul Jariyachamsit

Abstract:

The objectives of this research were to study the behaviour of inbound tourist who visited Ratanakosin Island and to study their needs concerning support facilities. The independent variables included gender, age, levels of education, occupation, and income while the dependent variables were classified into two groups: tourists’ behaviour variables and tourists’ need of supporting facilities. A simple random sampling method was utilized to get 225 respondents. The majority of respondents were both male and female in the same proportion but most were between 21-30 years old. Most were married with a graduated degree. The average income of the respondents was between $20,000-30,000. The findings revealed that the majority of respondents came to Thailand for the first time and spent about 8 days in Thailand and preferred to travel in small groups. Their decision to come to Thailand was influenced by word of mouth. When they first thought of Thailand, they thought of Thai food. In terms of the needs for tourists around the Ratanakosin Island, and ranked in importance, are as follows: a tourist centre, somebody who can speak English, a trustable agency, police patrol, and the availability of maps and brochures.

Keywords: Rattanakosin Island, tourist, travelling behaviour, media engineering

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48856 Career Decision-Making Difficulty and Emotional Quotient: Basis for a Career Guidance Intervention for City College of Angeles

Authors: Rhenan D. Estacio

Abstract:

This research presents the career decision making difficulty and emotional quotient of one hundred fifty (150) college students of City College of Angeles, Academic Year 2016-2017. Independent sample T-test and Pearson r correlation were done to shifter and non-shifter in terms of their career decision making difficulty and emotional quotient. A significant positive correlation revealed (r=.302) on career decision making difficulty and emotional quotient. Also, a significant negative correlation revealed (r=-.329) on career decision making difficulty and a moderating variable which is age. The finding significantly shows that emotional quotient was associated and adds a significant incremental variance with career decision making difficulty. Moreover, age shows a moderating effect on career decision making difficulty by having a significant decline and increment on variables. Furthermore, categorization of career decision making difficulty and emotional quotient of said participants are described in this study. In addition, career guidance interventions were suggested based on the results of this study.

Keywords: career, decision-making, difficulty, emotional, quotient

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48855 Antiproliferative and Apoptotic Effects of an Enantiomerically Pure β-Dipeptide Derivative through PI3K/Akt-Dependent and -Independent Pathways in Human Hormone-Refractory Prostate Cancer Cells

Authors: Mei-Ling Chan, Jin-Ming Wu, Konstantin V. Kudryavtsev, Jih-Hwa Guh

Abstract:

Prostate cancer is one of the most common malignant disease in men. KUD983 is an enantiomerically pure β-dipeptide derivative, which may have anti-cancer effects. In the present study, KUD983 exhibits powerful activity against hormone-refractory prostate cancer (HRPC) PC-3 and DU145 cells. The IC50 values of KUD983 in PC-3 and DU145 cells are 0.56±0.07M and 0.50±0.04 M respectively. KUD983 induced G1 arrest of the cell cycle and subsequent apoptosis associated with the down-regulation of several related proteins including cyclin D1, cyclin E and Cdk4, and the de-phosphorylation of RB. The protein expressions of nuclear and total c-Myc protein, which was able to regulate the expression of both cyclin D1 and cyclin E, were significantly suppressed by KUD983. Phosphoinositide 3-kinase (PI3K)/Akt/mammalian target of rapamycin (mTOR) is an important signaling pathway that influences the energy metabolism, cell cycle, proliferation, survival and apoptosis of cells, and is associated with numerous other signaling pathways. The Western Blot data revealed that KUD983 inhibited PI3K/Akt and mTOR/p70S6K/4E-BP1 pathways. The transient transfection of constitutively active myristylated Akt (myr-Akt) cDNA significantly reversed KUD983-induced caspase activation but did not abolish the suppression of mTOR/p70S6K/4E-BP1 signaling cascade indicating the presence of both Akt-dependent and -independent pathways. Moreover, KUD983-induced effect was collaborated with the down-regulation of anti-apoptotic Bcl-2 members (e.g., Bcl-2, and Mcl-1) and IAP family members (e.g., survivin). Furthermore, KUD983 induced autophagic cell death using confocal microscopic examination, investigating the level of conversion of LC3-I to LC3-II and flow cytometric detection of AVO-positive cells. Taken together, the data suggest that KUD983 is an anticancer β-dipeptide against HRPCs through the inhibition of cell proliferation and induction of apoptotic and autophagic cell death. The suppression of signaling pathways mediated by c-Myc, PI3K/Akt and mTOR/p70S6K/4E-BP1 and the collaboration with down-regulation of Mcl-1 and survivin may indicate the mechanism of KUD983 against HRPC.

Keywords: β-dipeptide, hormone-refractory prostate cancer, mTOR, PI3K/Akt

Procedia PDF Downloads 254