Search results for: exchange traded products

Authors: Ginés Hernández-Cánovas, Mª Camino Ramón-Llorens, Johanna Koëter-Kant

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This paper uses a survey data-set of 837 Spanish SMEs to analyze the association between borrower discouragement and prior firm´s strategic decisions, while controlling for firm and owner characteristics. While existing literature has neglected factors limiting the demand for resources by an overreliance on arguments which attempt to explain the existence of discouraged borrowers solely in terms of lack of access to supply of credit. The objective of this paper is to show that factors limiting the demand for resources and, therefore, reducing the availability of funds, can be traced back to the firm manager´s decision. Our hypothesis is that managers that undertake strategic decisions seeking growth or improvement in their business performance participate more in the banking market than those showing contentment with their current business situation. Our results shows that SMEs that undertake an active role in research and development activities and that achieve improvements in the operating performance of their business are less likely to be discouraged from applying for a loan. Who needs credit and who applies for credit is important for firms, prospective lenders and policymakers interested in the financial health of these firms. Credit constrained firms are less likely to invest in R&D and to introduce new products, possibly harming long-term economic growth. Knowing how important borrower discouragement is in Europe, is important for judging the priority which should be attached to government policies aimed at reducing its effects. For example, policy makers could encourage the transparency about credit eligibility and conditions in order to reduce discouragement.

Keywords: discouragement, financial constraints, SMEs financing

Procedia PDF Downloads 336

Authors: Franciele L. Bernard, Felipe Dalla Vecchia, Barbara B. Polesso, Jose A. Donato, Marcus Seferin, Rosane Ligabue, Jailton F. do Nascimento, Sandra Einloft

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The increasing level of carbon dioxide concentration in the atmosphere related to fossil fuels processing and utilization are contributing to global warming phenomena considerably. Carbon capture and storage (CCS) technologies appear as one of the key technologies to reduce CO2 emissions mitigating the effects of climate change. Absorption using amines solutions as solvents have been extensively studied and used in industry for decades. However, solvent degradation and equipment corrosion are two of the main problems in this process. Poly (ionic liquid) (PIL) is considered as a promising material for CCS technology, potentially more environmentally friendly and lesser energy demanding than traditional material. PILs possess a unique combination of ionic liquids (ILs) features, such as affinity for CO2, thermal and chemical stability and adjustable properties, coupled with the intrinsic properties of the polymer. This study investigated new Poly (ionic liquid) (PIL) based on polyurethanes with different ionic liquids cations and its potential for CO2 capture. The PILs were synthesized by the addition of diisocyante to a difunctional polyol, followed by an exchange reaction with the ionic Liquids 1-butyl-3-methylimidazolium chloride (BMIM Cl); tetrabutylammonium bromide (TBAB) and tetrabutylphosphonium bromide (TBPB). These materials were characterized by Fourier transform infrared spectroscopy (FTIR), Proton Nuclear Magnetic Resonance (1H-NMR), Atomic force microscopy (AFM), Tensile strength analysis, Field emission scanning electron microscopy (FESEM), Thermogravimetric analysis (TGA), Differential scanning calorimetry (DSC). The PILs CO2 sorption capacity were gravimetrically assessed in a Magnetic Suspension Balance (MSB). It was found that the ionic liquids cation influences in the compounds properties as well as in the CO2 sorption. The best result for CO2 sorption (123 mgCO2/g at 30 bar) was obtained for the PIL (PUPT-TBA). The higher CO2 sorption in PUPT-TBA is probably linked to the fact that the tetraalkylammonium cation having a higher positive density charge can have a stronger interaction with CO2, while the imidazolium charge is delocalized. The comparative CO2 sorption values of the PUPT-TBA with different ionic liquids showed that this material has greater capacity for capturing CO2 when compared to the ILs even at higher temperature. This behavior highlights the importance of this study, as the poly (urethane) based PILs are cheap and versatile materials.

Keywords: capture, CO2, ionic liquids, ionic poly(urethane)

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Authors: Rozalina Keremedchieva, Ivan Svinyarov, Milen G. Bogdanov

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In continuation of a research project on the application of ionic liquids (ILs) as an alternative to the conventional organic solvents used in the recovery of value added chemicals of industrial interest1-3 we developed a procedure for back extraction and isolation in pure form of the biologically active alkaloid glaucine from IL-based aqueous solutions. One of the approaches applied was the formation of two-phase systems (IL-ATPS) by the addition of kosmotropic salts to the plant extract. The ability of the salts (Na2CO3, MgSO4, (NH4)2SO4, NaH2PO4) to induce the formation of two-phase systems and the influence of pH value on the partition coefficients of glaucine was comprehensively studied. As a result, it was found that the target alkaloid is preferably partitioned into the IL-rich phase regardless of the pH value of the medium and thus shows the inapplicability of the approach used for the isolation of the target compound from the ionic liquid. However, the results obtained can be used as a platform for the development of an analytical method for the quantitative determination of low concentrations of glaucine in biological samples. We further examined the ability of a series of organic solvents such as diethyl ether, Tert-butylmethyl ether, ethyl acetate, butyl acetate, toluene, chloroform, dichloromethane to recover glaucine form raw IL-based aqueous extracts. Optimal conditions for quantitative extraction of glaucine into chloroform were found from which, after removal of the solvent and subsequent recrystallization from ethanol, the target compound was isolated in a high purity as a hydrobromide salt – The form in which it entrance as an active ingredient in various medicines.

Keywords: natural products, ionic liquids, solid-liquid extraction, liquid-liquid extraction

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Authors: Ankit Patil, Tushar D. Deshpande, Yogesh M. Nimdeo

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Pickering emulsions (PE) were developed in response to increased demand for organic, eco-friendly, and biocompatible products. These emulsions are usually stabilized by solid particles. In this research, we created chitosan-based sunflower oil-in-water (O/W) PE without the need for a surfactant. In our work, we employed chitosan, a biopolymer derived from chitin, as a stabilizer. This decision was influenced by chitosan's biocompatibility and biodegradability, as well as its anti-inflammatory and antibacterial capabilities. It also has other functional properties, such as antioxidant activity, a probiotic delivery mechanism, and the ability to encapsulate bioactive compounds. The purpose of this study was to govern key parameters that can be changed to obtain stable PE, such as the concentration of chitosan (0.3-0.5 wt.%), the concentration of oil (0.8-1 vol%), the pH of the emulsion (3-7) manipulated by the addition of 1M HCl/ 4M NaOH, and the amount of electrolyte (NaCl-0-300mM) added to increase or decrease ionic strength. A careful combination of these properties resulted in the production of the most stable and optimal PE. Particle size study found that emulsions with pH 6, 0.4% chitosan, and 300 mM salts were exceptionally stable, with droplet size 886 nm, PI of 0.1702, and zeta potential of 32.753.83 mV. It is fair to infer that when ionic strength rises, particle size, zeta potential, and PI value decrease. A lower PI value suggests that emulsion nanoparticles are more homogeneous. The addition of sodium chloride increases the ionic strength of the emulsion, facilitating the formation of more compact and ordered particle layers. These findings provide light on the creation of stimulus-responsive chitosan-based PE capable of encapsulating bioactive materials, functioning as antioxidants, and serving as food-grade emulsifiers.

Keywords: pickering emulsion, biocompatibility, eco-friendly, chitosan

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Authors: Solomon Assefa Huluka

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Wounds account for severe morbidity, socioeconomic distress, and mortality around the globe.For several years, various herbal products are used to expediteand augment the innate wound healing process. In Ethiopian folkloricmedicine, Verbascum sinaiticum L. (V. sinaiticum) is commonlyapplied as a wound-healing agent. The present study investigated the potential wound healing and antioxidant properties of hydroalcoholic leaf extract of V. sinaiticum. The 80% methanol extract, formulated as 5% (w/w) and 10% (w/w) ointments, was evaluated in excision and incision wound models using nitrofurazone and simple ointment as positive and negative controls, respectively. Parameters such as wound contraction, period of epithelialization, and tensile strength were determined. Moreover, its in vitro antioxidant property was evaluated using a DPPH assay. In the excision model, both doses (5% and 10% w/w) of the extract showed a significant (p<0.001) wound healing efficacy compared to the negative control, as evidenced by enhanced wound contraction rate and shorter epithelialization time records. In the incision model, the lower dose (5% w/w) ointment formulation of the extract exhibited the maximum increment in tensile strength (85.6%) that was significant (p<0.001)compared to negative and untreated controls. Animals treated with 5% w/wointment, furthermore, showed a significantly (p < 0.05) higher percentage of tensile strength than nitrofurazone treated ones. Moreover, the hydroalcoholic extract of the plant showed a noticeable free radical scavenging property. The result of the present study upholds the folkloric use of V. sinaiticum in the treatment of wounds.

Keywords: wound healing, antioxidant, excision wound model, incision wound model, verbascum sinaiticum

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Authors: Arfan Ali, Idrees Ahmad Nasir

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The critical evaluation of tolerance in tomato plants against the induced saline soil were assessed by transcript analysis of genes coding for products potentially involved in stress tolerance. A reverse transcriptase PCR experiment was performed with Hsp90-1, MT2, and GR1like protein genes using RNA isolated from different tissues of tomato plants. Four strains of Bacillus magisterium were inoculated with 100 Mm & 200 Mm concentrations of salt. Eleven treatments each ten replica pots were installed in green house experiment and the parameters taken into account were morphological (length, weight, number of leaves, leaf surface area), chemical (anthocyanin, chlorophyll-a, chlorophyll-b, carotenoids) and biological (gene expression). Results bare a response i.e. highest response of MT2 like gene was at 24 hpi and the highest levels of GR1 like protein transcript accumulation were detected at 36 hpi. The chemical and morphological parameters at diverse salt concentrations bequeath superlative response amongst strains which candidly flank on Zm7 and Zm4. Therefore, Bacillus magisterium Zm7 strains and somehow Zm4 strain can be used in saline condition to make plants tolerant. The overall performance of strains Zm7, Zm6, and Zm4 was found better for all studied traits under salt stress conditions. Significant correlations among traits root length, shoot length, number of leaves, leaf surface area, carotenoids, anthocyanin, chlorophyll-a and chlorophyll-b were found and suggested that the salt tolerance in tomato may be improved through the use of PGPR strains.

Keywords: Bacillus magisterium, gene expression glutathione reductase, metallothionein, PGPR, Rhizobacteria, saline

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Authors: Dina F. Mansour, Dalia O. Saleh, Rasha E. Mostafa

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Cyclophosphamide (CP), the most commonly used chemotherapeutic agent, was reported to cause many side effects including urotoxicity, cardiotoxicity, gonadotoxicity, and hepatotoxicity; this limits its clinical practice. In the present study, the protective effect of genistein (GEN), the major phytoestrogen in soy products that possesses various pharmacological activities, has been investigated against CP-induced acute liver damage in rats. Forty adult Sprague-Dawley rats were allocated into five groups. The first group received the vehicles and act as normal control. In the other groups, rats were injected with a single dose of CP (200 mg/kg, i.p). The last three groups were pretreated with subcutaneous GEN at doses of 0.5, 1 and 2 mg/kg/day, respectively, for 15 consecutive days prior CP injection. Forty-eight hours following CP injection, rats of all groups were investigated for the serum levels of alanine transaminase and aspartate transaminase, as well as the liver contents of reduced glutathione, malondialdehyde, nitrite, interleukin-1β, and myeloperoxidase. Histopathological examination of liver tissues was also conducted. CP resulted in acute liver damage in rats as evidenced by alteration of liver function biomarkers, oxidative stress, and inflammatory markers; that was confirmed by the histopathological outcomes. Pretreatment of rats with GEN significantly protected against CP-induced deterioration of liver function and showed marked anti-oxidant and anti-inflammatory properties that were demonstrated by the biochemical and histopathological findings. In conclusion, the present findings demonstrated the protective effects of GEN against CP-induced liver damage and suggested role of its antioxidant and anti-inflammatory activities.

Keywords: cyclophosphamide, genistein, inflammation, interleukin-1β, liver, myeloperoxidase, oxidative stress

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Authors: S. I. Usenko, V. N. Golubeva, I. A. Konopkina, I. V. Astakhova, O. V. Vakhnina, A. A. Korableva, A. A. Kalinina, K. B. Zhogova

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Gold can be determined in natural objects and manufactured articles of different origin. The up-to-date status of research and problems of high gold level determination in alloys and manufactured articles are described in detail in the literature. No less important is the task of this metal determination in minerals, process products and waste pieces. The latters, as objects of gold content chemical analysis, are most hard-to-study for two reasons: Because of high requirements to accuracy of analysis results and because of difference in chemical and phase composition. As a rule, such objects are characterized by compound, variable and very often unknown matrix composition that leads to unpredictable and uncontrolled effect on accuracy and other analytical characteristics of analysis technique. In this paper, the methods for the determination of gold are described, using flame atomic-absorption spectrophotometry and gravimetric analysis technique. The techniques are aimed at gold determination in a solution for gold etching (KJ+J2), in the technological mixture formed after cleaning stainless steel members of vacuum-deposit installation with concentrated nitric and hydrochloric acids as well as in gold-containing powder resulted from liquid wastes reprocessing. Optimal conditions for sample preparation and analysis of liquid and solid waste specimens of compound and variable matrix composition were chosen. The boundaries of relative resultant error were determined for the methods within the range of gold mass concentration from 0.1 to 30g/dm3 in the specimens of liquid wastes and mass fractions from 3 to 80% in the specimens of solid wastes.

Keywords: microelectronics waste pieces, gold, sample preparation, atomic-absorption spectrophotometry, gravimetric analysis technique

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Authors: M. Chen, H. Lee, D. M. Weary

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China is the world’s largest egg producer, with more than 90% of production occurring in conventional cages. Cage-free housing systems offer the potential for improving hen welfare, but the growth of this system requires consumer demand, making it is important to understand consumers’ willingness to engage with cage-free eggs. Previous survey research indicates that the majority of Chinese consumers have a basic understanding of cage-free eggs and that some are willing to pay a price premium for these eggs. The aim of this research is to understand consumer behaviour, experience, and motivations when purchasing cage-free eggs in China. Purposive sampling will be used to select 20 participants from each of 2 groups: 1) consumers of cage-free eggs and 2) sales representatives who promote these eggs directly to consumers in supermarkets. This 4-month study will use methods of virtual ethnography to interact with participants repeatedly. Consumers will be asked to share their egg shopping, cooking, and eating experiences, and sales representatives will be asked to share their experiences promoting the eggs to consumers. Data collection will involve audio-recorded interviews, informal conversations (casual texts and calls), participant observation (video calling during shopping, cooking, and eating), and informant diaries (written reflections, photos, videos). All data (field notes, transcripts, diaries, photos, and videos) will be analyzed using Thematic Analysis. We expect that these will result in a nuanced understanding of consumer purchasing behaviour and motivation and will thus help identify strategies to promote higher animal welfare and cage-free egg products in China.

Keywords: animal welfare, cage-free eggs, China, consumer behaviour, ethnography

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Authors: Aleksandra Łochowicz, Daria Świętochowska, Loredano Pollegioni, Nazim Ocal, Franck Charmantray, Laurence Hecquet, Katarzyna Szymańska

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Multienzymatic cascade reactions are nowadays widely used in pharmaceutical, chemical and cosmetics industries to produce high valuable compounds. They can be carried out in two ways, step by step and one-pot. If two or more enzymes are in the same reaction vessel is necessary to work out the compromise to run the reaction in optimal conditions for each enzyme. So far most of the reports of multienzymatic cascades concern on usage of free enzymes. Unfortunately using free enzymes as catalysts of reactions accomplish high cost. What is more, free enzymes are soluble in solvents which makes reuse impossible. To overcome this obstacle enzymes can be immobilized what provides heterogeneity of biocatalyst that enables reuse and easy separation of the enzyme from solvents and reaction products. Usually, immobilization increase also the thermal and operational stability of enzyme. The advantages of using immobilized multienzymes are enhanced enzyme stability, improved cascade enzymatic activity via substrate channeling, and ease of recovery for reuse. The one-pot immobilized multienzymatic cascade can be carried out in mixed or coimmobilized type. When biocatalysts are coimmobilized on the same carrier the are in close contact to each other which increase the reaction rate and catalytic efficiency, and eliminate the lag time. However, in this type providing the optimal conditions both in the process of immobilization and cascade reaction for each enzyme is complicated. Herein, we examined immobilization of 3 enzymes: D-amino acid oxidase from Rhodotorula gracilis, commercially available catalase and transketolase from Geobacillus stearothermophilus. As a support we used silica monoliths with hierarchical structure of pores. Then we checked their stability and reusability in one-pot cascade of L-erythrulose and hydroxypuryvate acid synthesis.

Keywords: biocatalysts, enzyme immobilization, multienzymatic reaction, silica carriers

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Authors: Bassant M. M. Ibrahim, Doha H. Abou Baker, Ahmed Abd Elghafour

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Excessive exposure to heavy metals contributes to the occurrence of deleterious health problems that affect vital organs like the brain, liver, kidneys, and heart. The use of natural products that have antioxidant capabilities may contribute to the protection of these organs. In the present study, the essential oil of summer savory (Satureja hortensis) was used to evaluate its protective effects against lead acetate induced damaging effect on rats’ vital organs, due to its high contents of carvacrol, y-terpinene, and p-cymene. Forty female Wister Albino rats were classified into five equal groups, the 1st served as normal group, the 2nd served as positive control group was given lead acetate (60 mg/kg) intra-peritoneal (IP), the third to fifth groups were treated with calcium disodium (EDTA) as chelating agent and summer savory essential oil in doses of (50 and 100mg/kg) respectively. All treatments were given IP concomitant with lead acetate for ten successive days. At the end of the experiment duration electrocardiogram (ECG), an open field test for the evaluation of psychological state, rotarod test as for the evaluation of locomotor coordination ability as well as anti-inflammatory and oxidative stress biomarkers in serum and histopathology of vital organs were performed. The investigations in this study show that the protective effect of high dose of summer savory essential oil is more than the low dose and that the essential oil of summer savory is a promising agent that can contribute to the protection of vital organs against the hazardous damaging effects of lead acetate.

Keywords: brain, heart, kidneys, lead acetate, liver, protective, summer savory

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Authors: Ghadah Abusalim, Suliman Alharbi, Hesham Khalil, Milton Wainwright, Mohammad A. Khiyami

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The use of implantable foreign devices in medicine has recently increased dramatically. Intravascular cannulae and catheters are used to administer fluids, medications, parenteral nutrition, and blood products in order to monitor hemodynamic status and also to provide hemodialysis. The early and late failure of inserted or implanted devices is largely the result of bacterial infection and may lead to the disruption of integration between the device and the tissues which surround it. Staphylococcus aureus and Staphylococcus epidermidis are widely considered to be the most common organisms causing device-related infection. Our study showed that S. aureus and S. epidermidis adhered to intravascular cannulae made up of PTFE, SPTFE and vialon. Adhesion of S. epidermidis and S. aureus to intravascular cannulae varied significantly depending upon the type of material used and the presence of coating materials. Both bacteria adhered less to PTFE followed by Vialon and SPTFE and the adhesion capacity of S. aureus and S. epidermidis increased over time. Coating intravascular cannulae with human serum albumin inhibited the adhesion of S. aureus and S. epidermidis to these cannulae, and pretreatment of cannulae with fibronectin inhibited the adhesion of S. epidermidis but increased the adhesion of S. aureus to all types of cannulae. Pretreatment of cannulae surface with potassium chloride or calcium chloride increased the adhesion of S. aureus and S. epidermidis to cannulae, suggesting a role for electrostatic forces in the mechanism of such adhesion. This study will hopefully clarify the mechanism of adhesion and provide possible means of preventing such adhesion either by the use of better material coatings or by interfering with the process of adhesion by targeting bacterial structures responsible for it. Currently we recommend the use of PTFE cannulae as they exhibit a lower bacterial adhesion capacity compared to the other tested cannulae.

Keywords: Staphylococcus epidermidis, Staphylococcus aureus, adhesion, cannulae, PTFE, Vialon

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Authors: H. Haryati, A. Nor Azura

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Over the turn of the century, the advertising landscape has evolved significantly, from print media to digital media. In line with the shift to the advanced science and technology dramatically shake the framework of societies Fifth Industrial Revolution (IR5.0), technological endeavors have increased exponentially, which influenced user interaction more inspiring through online advertising that intentionally leads to buying behavior. Users are more accustomed to interactive content that responds to their actions. Thus, immersive experience has transformed into a new engagement experience To centennials. The purpose of this paper is to investigate pleasure and arousal as the fundamental elements of consumer emotions and affective responses to marketing stimuli. A quasi-experiment procedure will be adopted in the research involving 40 undergraduate students in Nilai, Malaysia. This study employed a 2 (celebrity endorser vs. Social media influencer) X 2 (high and low visual complexity) factorial between-subjects design. Participants will be exposed to a printed version depicting a fashion product endorsed by a celebrity and social media influencers, presented in high and low levels of visual complexity. While the questionnaire will be Distributing during the lab test session is used to control their honesty, real feedback, and responses through the latest Instagram design and engagement. Therefore, the research aims to define the immersive experience on Instagram and the interaction between pleasure and arousal. An advertisement that evokes pleasure and arousal will be likely getting more attention from the target audience. This is one of the few studies comparing the endorses in Instagram advertising. Also, this research extends the existing knowledge about the immersive visual complexity in the context of social media advertising.

Keywords: immersive visual experience, instagram, pleasure, arousal

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Authors: Gergely Horváth

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The study presents the complexity of food safety dividing it into two layers. Beyond the basic layer of requirements, there is a more demanding higher level linked with quality and purity aspects. It would be important to give special prominence to both layers, given that massive illnesses are caused by foods even though officially licensed. Then the study discusses an exciting safety challenge stemming from the risks of genetically modified organisms (GMOs). Furthermore, it features legal case examples that illustrate how certain liability questions are solved or not yet decided in connection with the production of genetically modified crops. In addition, a special kind of land grabbing, more precisely land grabbing from non-GMO farming systems can also be noticed as well as a new phenomenon eroding food sovereignty. Coexistence, the state where organic, conventional, and GM farming systems are standing alongside each other is an unsuitable experiment that cannot be successful, because of biophysical reasons (such as cross-pollination). Agricultural and environmental lawyers both try to find the optimal solution. Agri-environmental measures are introduced as a special subfield of law maintaining also food safety. The important steps of agri-environmental legislation are aiming at the protection of natural values, the environmental media and strengthening food safety as well, practically the quality of agricultural products intended for human consumption. The major findings of the study focus on searching for the appropriate approach capable of solving the security and safety problems of food production. The most interesting concepts of the Hungarian national and EU food law legislation are analyzed in more detail with descriptive, analytic and comparative methods.

Keywords: food law, food safety, food security, GMO, Genetically Modified Organisms, agri-environmental measures

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Authors: Navneet Singh Deora, Aastha Deswal, H. N. Mishra

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Pasta is one of the most widely consumed food products around the world. Rapid determination of the moisture content in pasta will assist food processors to provide online quality control of pasta during large scale production. Rapid Fourier transform near-infrared method (FT-NIR) was developed for determining moisture content in pasta. A calibration set of 150 samples, a validation set of 30 samples and a prediction set of 25 samples of pasta were used. The diffuse reflection spectra of different types of pastas were measured by FT-NIR analyzer in the 4,000-12,000 cm-1 spectral range. Calibration and validation sets were designed for the conception and evaluation of the method adequacy in the range of moisture content 10 to 15 percent (w.b) of the pasta. The prediction models based on partial least squares (PLS) regression, were developed in the near-infrared. Conventional criteria such as the R2, the root mean square errors of cross validation (RMSECV), root mean square errors of estimation (RMSEE) as well as the number of PLS factors were considered for the selection of three pre-processing (vector normalization, minimum-maximum normalization and multiplicative scatter correction) methods. Spectra of pasta sample were treated with different mathematic pre-treatments before being used to build models between the spectral information and moisture content. The moisture content in pasta predicted by FT-NIR methods had very good correlation with their values determined via traditional methods (R2 = 0.983), which clearly indicated that FT-NIR methods could be used as an effective tool for rapid determination of moisture content in pasta. The best calibration model was developed with min-max normalization (MMN) spectral pre-processing (R2 = 0.9775). The MMN pre-processing method was found most suitable and the maximum coefficient of determination (R2) value of 0.9875 was obtained for the calibration model developed.

Keywords: FT-NIR, pasta, moisture determination, food engineering

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Authors: A. Sadowska, R. Polaniak, P. Boczarski, E. Grochowska-Niedworok

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Working in a shopping center 12 hours a day as a shop assistant is a very demanding and stressful job, which is still underestimated. Proper eating habits, including recommended fruits, vegetables, products rich in fiber, omega-3 fatty acids, and proper hydration, can contribute to improvement in health and make shop assistants more resistant to stress. The aim of this study was to analyze the eating habits of shop assistants working in shopping centers 12 hours a day. Participant 101 sellers from Poland filled out authorial surveys. Nearly 50% of participants consumed the recommended number of 4 to 5 meals per day. There was a slight dependence between the number of meals consumed per day and the time that employers allowed for employee mealtimes. Respondents declared that they engaged in snacking, and they generally chose fruit, chocolates, and other sweets. Survey results indicated a low liquid intake, which was about 1,05 liters daily. Mineral water was chosen most often (63%) by participants. Participant fish consumption was very low in comparison with the norms, which can pose a risk of developing omega-3 fatty acids deficiency. Shop assistants stated that a change in their eating habits was necessary. Study findings suggest a moderate dependence between being on a diet and counting calories and macronutrients contained in meals. The number of meals eaten per day is correlated with the number of meals eaten at the worksite. The percentage of snacking by shop assistants was so high that it suggested a need for more nutrition education. The topic of eating habits among shop assistants should be examined using a larger group of participants. It is necessary to note a connection between nutrition and health problems.

Keywords: eating habits, work during 12 hours a day, shopping center, nutrition

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Authors: Marc Romero-Estonllo, Judith Ramos-Castro, Yaiza San Miguel, Beatriz Rodríguez-Garrido, Carmela Monterroso

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Mining activity is among the main sources of trace and heavy metal(loid) pollution worldwide, which is a hazard to human and environmental health. That is why several projects have been emerging for the remediation of such polluted places. Phytomanagement strategies draw good performances besides big side benefits. In this work, a glasshouse assay with trace element polluted soils from an old Cu mine ore (NW of Spain) which forms part of the PhytoSUDOE network of phytomanaged contaminated field sites (PhytoSUDOE Project (SOE1/P5/E0189)) was set. The objective was to evaluate improvements induced by the following phytoremediation-related treatments. Three increasingly complex amendments alone or together with plant growth (Populus nigra L. alone and together with Tripholium repens L.) were tested. And three different rhizosphere bioinocula were applied (Plant Growth Promoting Bacteria (PGP), mycorrhiza (MYC), or mixed (PGP+MYC)). After 110 days of growth, plants were collected, biomass was weighed, and tree length was measured. Physical-chemical analyses were carried out to determine pH, effective Cation Exchange Capacity, carbon and nitrogen contents, bioavailable phosphorous (Olsen bicarbonate method), pseudo total element content (microwave acid digested fraction), EDTA extractable metals (complexed fraction), and NH4NO3 extractable metals (easily bioavailable fraction). On plant material, nitrogen content and acid digestion elements were determined. Amendment usage, plant growth, and bioinoculation were demonstrated to improve soil fertility and/or plant health within the time span of this study. Particularly, pH levels increased from 3 (highly acidic) to 5 (acidic) in the worst-case scenario, even reaching 7 (neutrality) in the best plots. Organic matter and pH increments were related to polluting metals’ bioavailability decrements. Plants grew better both with the most complex amendment and the middle one, with few differences due to bioinoculation. Using the less complex amendment (just compost) beneficial effects of bioinoculants were more observable, although plants didn’t thrive very well. On unamended soils, plants neither sprouted nor bloomed. The scheme assayed in this study is suitable for phytomanagement of these kinds of soils affected by mining activity. These findings should be tested now on a larger scale.

Keywords: aided phytoremediation, mine pollution, phytostabilization, soil pollution, trace elements

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Authors: Tania Vazquez, Aida Huerta

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Way to get our food has changed over the time, and it is a daily necessity. Nowadays we found a lot of problems involved with the economy, environment, and society, which affect the agrifood system. Some problems as construction of big cities and growing population have been increasing demand food directly. Due to the countryside are far away from the city, another alternative systems have come from, such as Urban Agriculture (UA). UA system offers food production into the cities, products with characteristics as quality, healthy and good prices, close to the customers, recycling culture and the promote environmental education. Last years in Mexico City urban gardens have taken strongly in various politic delegations. There are establishment’s public and private initiatives. Moreover, these places have had different issues like low income, many activities, few workers, low production, lack of training and advice, devaluation of your work and low sales, all these shortcomings generate the devaluation of their work. The aim of this paper is to evaluate a business plan in Mexico City´s urban gardens that contribute to ensuring economic, environmental and social sustainability; to adjust business plan for this places so that they reach viability over time. As a part of soft systems methodology developed of Peter Checkland, we interviewed owners of urban gardens and we found that recurring problem was lack planning manager activities and a master plan about their business. We evaluate the business plan based on “Ten principles in sustainable food value chain development” proposed for Food and Agriculture Organization of the United Nations (FAO). With this study was possible measure, understand and improve performance of business plan in the three pillars of the sustainability in addition to this it allowed us to fit in with the needs of urban gardens.

Keywords: business plan, Mexico City, urban agriculture, urban gardens

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Authors: Amando A. Radomes Jr., LLoyd Jun Benjamin T. Embernatre, Cherssy Kaye F. Eviota, Krizia Allyn L. Nunez, Jose Thaddeus B. Roble III

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Sitio Kantaling is one of the 34 villages in Danao City, Cebu, in the central Philippines. As of 2015, the eight households in the mountainous village extending over 40 hectares of land area, including 12 hectares of arable land, are the source of over a fifth of the agricultural products that go into the city. Over the years, however, the local government had been concerned with the decline in agricultural productivity because increasing number of residents are migrating into the urban areas of the region to look for better employment opportunities. One of the major reasons for the agricultural productivity decline is underdeveloped irrigation infrastructure. The local government had partnered with the University of San Carlos to conduct research on developing an irrigation system that could sustainably meet both agricultural and household consumption needs. From a macro-perspective, a dynamic simulation model was developed to understand the long-term behavior of the status quo and proposed the system. Data on population, water supply and demand, household income, and urban migration were incorporated in the 20-year horizon model. The study also developed a smart irrigation system design. Instead of using electricity to pump water, a network of aqueducts with three main nodes had been designed and strategically located to take advantage of gravity to transport water from a spring. Simulation results showed that implementing a sustainable irrigation system would be able to significantly contribute to the socio-economic progress of the local community.

Keywords: agriculture, aqueduct, simulation, sustainable irrigation system

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Authors: Meza-Quintero Myriam, Lobo Torrado Katty Andrea, Sanchez Picon Yesenia, Hurtado-Lugo Naudin

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The objective of the study was to evaluate the internal and external quality of the egg in the three production housing systems: floor, cage, and grazing of laying birds of the Isa Brown line, in the laying period between weeks 35 to 41; 135 hens distributed in 3 treatments of 45 birds per repetition were used (the replicas were the seven weeks of the trial). The feeding treatment supplied in the floor and cage systems contained 114 g/bird/day; for the grazing system, 14 grams less concentrate was provided. Nine eggs were collected to be studied and analyzed in the animal nutrition laboratory (3 eggs per housing system). The random statistical model was implemented: for the statistical analysis of the data, the statistical software of IBM® Statistical Products and Services Solution (SPSS) version 2.3 was used. The evaluation and follow-up instruments were the vernier caliper for the measurement in millimeters, a YolkFan™16 from Roche DSM for the evaluation of the egg yolk pigmentation, a digital scale for the measurement in grams, a micrometer for the measurement in millimeters and evaluation in the laboratory using dry matter, ashes, and ethereal extract. The results suggested that equivalent to the size of the egg (0.04 ± 3.55) and the thickness of the shell (0.46 ± 3.55), where P-Value> 0.05 was obtained, weight albumen (0.18 ± 3.55), albumen height (0.38 ± 3.55), yolk weight (0.64 ± 3.55), yolk height (0.54 ± 3.55) and for yolk pigmentation (1.23 ± 3.55). It was concluded that the hens in the three production systems, floor, cage, and grazing, did not show significant statistical differences in the internal and external quality of the chicken in the parameters studied egg for the production system.

Keywords: biological, territories, genetic resource, egg

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Authors: Berhan Fikru

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The objective of this study was to develop new complementary food from maize, soybean and moringa for young children. The complementary foods were formulated with linear programming (LP Nutri-survey software) and Faffa (corn soya blend) use as control. Analysis were made for formulated blends and compared with the control and recommended daily intake (RDI). Three complementary foods composed of maize, soya bean, moringa and sugar with ratio of 65:20:15:0, 55:25:15:5 and 65:20:10:5 for blend 1, 2 and 3, respectively. The blends were formulated based on the protein, energy, mineral (iron, zinc an calcium) and vitamin (vitamin A and C) content of foods. The overall results indicated that nutrient content of faffa (control) was 16.32 % protein, 422.31 kcal energy, 64.47 mg calcium, 3.8 mg iron, 1.87mg zinc, 0.19 mg vitamin A and 1.19 vitamin C; blend 1 had 17.16 % protein, 429.84 kcal energy, 330.40 mg calcium, 6.19 mg iron, 1.62 mg zinc, 6.33 mg vitamin A and 4.05 mg vitamin C; blend 2 had 20.26 % protein, 418.79 kcal energy, 417.44 mg calcium, 9.26 mg iron, 2.16 mg zinc, 8.43 mg vitamin A and 4.19 mg vitamin C whereas blend 3 exhibited 16.44 % protein, 417.42 kcal energy, 242.4 mg calcium, 7.09 mg iron, 2.22 mg zinc, 3.69 mg vitamin A and 4.72 mg vitamin C, respectively. The difference was found between all means statically significance (P < 0.05). Sensory evaluation showed that the faffa control and blend 3 were preferred by semi-trained panelists. Blend 3 had better in terms of its mineral and vitamin content than FAFFA corn soya blend and comparable with WFP proprietary products CSB+, CSB++ and fulfills the WHO recommendation for protein, energy and calcium. The suggested formulation with Moringa powder can therefore be used as a complementary food to improve the nutritional status and also help solve problems associated with protein energy and micronutrient malnutrition for young children in developing countries, particularly in Ethiopia.

Keywords: corn soya blend, proximate composition, micronutrient, mineral chelating agents, complementary foods

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Authors: Shaher A. I. Shalfawi, Fredrik Hviding, Bjornar Kjellstadli

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The main purpose of this study was to measure the effect of two different strength training methods on muscle strength, muscle mass, fat mass and endurance factors. Fourteen physical education students accepted to participate in this study. The participants were then randomly divided into three groups, traditional training group (TTG), cluster training group (CTG) and control group (CG). TTG consisted of 4 participants aged ( ± SD) (22.3 ± 1.5 years), body mass (79.2 ± 15.4 kg) and height (178.3 ± 11.9 cm). CTG consisted of 5 participants aged (22.2 ± 3.5 years), body mass (81.0 ± 24.0 kg) and height (180.2 ± 12.3 cm). CG consisted of 5 participants aged (22 ± 2.8 years), body mass (77 ± 19 kg) and height (174 ± 6.7 cm). The participants underwent a hypertrophy strength training program twice a week consisting of 4 sets of 10 reps at 70% of one-repetition maximum (1RM), using barbell squat and barbell bench press for 8 weeks. The CTG performed 2 x 5 reps using 10 s recovery in between repetitions and 50 s recovery between sets, while TTG performed 4 sets of 10 reps with 90 s recovery in between sets. Pre- and post-tests were administrated to assess body composition (weight, muscle mass, and fat mass), 1RM (bench press and barbell squat) and a laboratory endurance test (Bruce Protocol). Instruments used to collect the data were Tanita BC-601 scale (Tanita, Illinois, USA), Woodway treadmill (Woodway, Wisconsin, USA) and Vyntus CPX breath-to-breath system (Jaeger, Hoechberg, Germany). Analysis was conducted at all measured variables including time to peak VO2, peak VO2, heart rate (HR) at peak VO2, respiratory exchange ratio (RER) at peak VO2, and number of breaths per minute. The results indicate an increase in 1RM performance after 8 weeks of training. The change in 1RM squat was for the TTG = 30 ± 3.8 kg, CTG = 28.6 ± 8.3 kg and CG = 10.3 ± 13.8 kg. Similarly, the change in 1RM bench press was for the TTG = 9.8 ± 2.8 kg, CTG = 7.4 ± 3.4 kg and CG = 4.4 ± 3.4 kg. The within-group analysis from the oxygen consumption measured during the incremental exercise indicated that the TTG had only a statistical significant increase in their RER from 1.16 ± 0.04 to 1.23 ± 0.05 (P < 0.05). The CTG had a statistical significant improvement in their HR at peak VO2 from 186 ± 24 to 191 ± 12 Beats Per Minute (P < 0.05) and their RER at peak VO2 from 1.11 ± 0.06 to 1.18 ±0.05 (P < 0.05). Finally, the CG had only a statistical significant increase in their RER at peak VO2 from 1.11 ± 0.07 to 1.21 ± 0.05 (P < 0.05). The between-group analysis showed no statistical differences between all groups in all the measured variables from the oxygen consumption test during the incremental exercise including changes in muscle mass, fat mass, and weight (kg). The results indicate a similar effect of hypertrophy strength training irrespective of the methods of the training used on untrained subjects. Because there were no notable changes in body-composition measures, the results suggest that the improvements in performance observed in all groups is most probably due to neuro-muscular adaptation to training.

Keywords: hypertrophy strength training, cluster set, Bruce protocol, peak VO2

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Authors: Malak M. Shatnawi

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Infrastructure is the fundamental facility that plays an important part in socio-economic development for modern societies, if such sector is well planned, managed by decision makers in a way that is compatible with the population growth, safety, and national security needs; it will enrich progress, prosperity, awareness, social and economic welfare for any country. Infrastructure is the most important aspect of life because it can provide materials, products, and services that will improve and facilitate living conditions and maintain sustainability at the same time, and in order to study critical infrastructure, in general, we must think sustainability. Otherwise there will be a significant gap. The planning processes for sustainability include urban infrastructure and public transportation are considered the most important sectors for economic development for both developed and developing countries as they are linked to the civilizational and urban development, meanwhile, choosing the appropriate transportation mode that will provide a good level of service, and increase the satisfaction of the potential users is a difficult task. This research paper tries to assess where is Jordan located vs. each transportation sustainability dimensions in aspects related to social, economic and environmental dimensions based on (Zietsman et al. 2006) adopted model for sustainability transportation infrastructure. Measures of performance indicators for each dimensional goal were traced and supported with needed data, figures and statistical findings. The study uses analytical, descriptive style and methodology based on different references and previous studies from secondary data sources to support the case. Recommendations for enhancing sustainability were concluded, and future reform directions were proposed which can be applied to Jordan and generalized for other developing countries with similar circumstances.

Keywords: infrastructure transportation sustainability, economic, social, environmental

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Authors: L. Correia-Sá, S. Norberto, Conceição Calhau, C. Delerue-Matos, V. F. Domingues

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Endocrine disruptor chemicals (EDCs) are synthetic compounds that even though being initially designed for a specific function are now being linked with a wide range of side effects. The list of possible EDCs is growing and includes phthalates and bisphenol A (BPA). Phthalates are one of the most widely used plasticizers to improve the extensibility, elasticity and workability of polyvinyl chloride (PVC), polyvinyl acetates, etc. Considered non-toxic and harmless additives for polymers, they were used unrestrainedly all over the world for several decades. However, recent studies have indicated that some phthalates and their metabolic products are reproductive and developmental toxicants in animals and suspected endocrine disruptors in humans. BPA (2,2-bis(4-hydroxyphenyl)propane) is a high production volume chemical mainly used in the production of polycarbonate plastics and epoxy resins. Although BPA was initially considered to be a weak environmental estrogen, nowadays it is known that this compound can stimulate several cellular responses at very low levels of concentrations. The aim of this study was to develop a method based on tandem SPE to evaluate the presence of phthalates, metabolites and BPA in human urine samples. The analyzed compounds included: dibutyl phthalate (DBP) and di-2-ethylhexyl phthalate (DEHP), BPA, mono-isobutyl phthalate (MiBP), monobutyl phthalate (MBP) and. mono-(2-ethyl-5-oxohexyl) (MEOHP). Two SPE cartridges were applied both from Phenomenex, the strata X polymeric reversed phase and the strata X A (Strong anion). Chromatographic analyses were carried out in a Thermo GC ULTRA GC-MS/MS. Good recoveries and linear calibration curves were obtained. After validation, the methodology was applied to human urine samples for phthalates, metabolites and BPA evaluation.

Keywords: Bisphenol A (BPA), gas chromatography, metabolites, phtalates, SPE, tandem mode

Procedia PDF Downloads 274

Authors: Chinwendu R. Nnabalu, Gioia Falcone, Imma Bortone

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Petroleum refining is a chemical process in which the raw material (crude oil) is converted to finished commercial products for end users. The fluid catalytic cracking (FCC) unit is a key asset in refineries, requiring optimised processes in the context of engineering design. Following the first stage of separation of crude oil in a distillation tower, an additional 40 per cent quantity is attainable in the gasoline pool with further conversion of the downgraded product of crude oil (residue from the distillation tower) using a catalyst in the FCC process. Effective removal of sulphur oxides, nitrogen oxides, carbon and heavy metals from FCC gasoline requires greater separation efficiency and involves an enormous environmental significance. The FCC unit is primarily a reactor and regeneration system which employs cyclone systems for separation.  Catalyst losses in FCC cyclones lead to high particulate matter emission on the regenerator side and fines carryover into the product on the reactor side. This paper aims at demonstrating the importance of FCC unit design criteria in terms of technical performance and compliance with environmental legislation. A systematic review of state-of-the-art FCC technology was carried out, identifying its key technical challenges and sources of emissions.  Case studies of petroleum refineries in Nigeria were assessed against selected global case studies. The review highlights the need for further modelling investigations to help improve FCC design to more effectively meet product specification requirements while complying with stricter environmental legislation.

Keywords: design, emission, fluid catalytic cracking, petroleum refineries

Procedia PDF Downloads 120

Authors: Raymond Awinbilla

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The call for tree planting has long been set in motion by the government of Ghana. The Forestry Commission encourages plantation development through numerous interventions including formulating policies and enacting legislations. However, forest policies have failed and that has generated a major concern over the vast gap between the intentions of national policies and the realities established. This study addresses three objectives;1) Assessing the farmers' response and contribution to the tree planting initiative, 2) Identifying socio-economic factors hindering the development of smallholder plantations as a livelihood strategy, and 3) Determining the level of support available for smallholder tree growers and the factors influencing it. The field work was done in 12 farming communities in Ghana. The article illuminates that farmers have responded to the call for tree planting and have planted both exotic and indigenous tree species. Farmers have converted 17.2% (369.48ha) of their total land size into plantations and have no problem with land tenure. Operations and marketing constraints include lack of funds for operations, delay in payment, low price of wood, manipulation of price by buyers, documentation by buyers, and no ready market for harvesting wood products. Environmental institutions encourage tree planting; the only exception is with the Lands Commission. Support availed to farmers includes capacity building in silvicultural practices, organisation of farmers, linkage to markets and finance. Efforts by the Government of Ghana to enhance forest resources in the country could rely on the input of local populations.

Keywords: livelihood strategy, marketing constraints, environmental institutions, silvicultural practices

Procedia PDF Downloads 43

Authors: Carmen E. Pérez-Donado, Fernando Pérez-Muñoz, Rosa N. Chávez-Jáuregui

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Plantain contains starch as the majority component and represents a relevant source of this carbohydrate. Starches from different cultivars of plantain and bananas have been studied for industrialization purposes due to their morphological and thermal characteristics and their influence on food products. This study aimed to characterize the physical, chemical, and thermal properties of starch from three different plantains cultivated in Puerto Rico: Maricongo, Maiden, and FHIA 20. Amylose and amylopectin content, color, granular size, morphology, and thermal properties were determined. According to the content of amylose in starches, FHIA 20 starch presented minor content of the three cultivars studied. In terms of color, Maiden and FHIA 20 starch exhibited a significantly higher whiteness index comparing their values with Maricongo starch. The starches of the three cultivars had an elongated-ovoid morphology, with a smooth surface and a non-porous appearance. Regardless of similarities in their morphology, FHIA 20 showed a lower aspect ratio, which meant that their granules tended to be more elongated granules. Comparing the thermal properties of starches, it was found that the initial gelatinization temperature of the starch of the cultivars was similar. However, the final gelatinization temperatures of the starches belonging to the cultivars Maricongo (79.69°C) and Maiden (77.40°C) were similar, whereas FHIA 20 starch presented a noticeably higher final gelatinization temperature (87.95°C) and transition enthalpy. Despite source similarities, starches from plantain cultivars showed differences in their composition and thermal behavior. Therefore, this represents an opportunity to diversify their use in food-related applications.

Keywords: aspect ratio, morphology, Musa spp., starch, thermal properties

Procedia PDF Downloads 237

Authors: Halilu Babaji, Adamu Buba

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The proliferation of small arms and light weapons (SALW) and its illicit trafficking in West Africa and Nigeria in particular, pose a major threat to peace, security and development in the Sub-region. The high circulation of these weapons in the region is a product of the interplay of several factors, which derives principally from the internal socio-economic and political dynamics compounded by globalization. The process of globalization has congealed both time and space making it easier for ideas, goods, persons, services, information, products and money to move across borders with fewer restrictions. And this has a negative effect in the entire region making it easier for arms, ammunition, insurgents, criminal and drugs to flow within national boundaries. The failure of public security in most parts of Nigeria has lead communities to indulge in different forms of ‘self-help ‘security measures, ranging from vigilante groups to community-owned arms stockpiling. Having lost confidence in the Nigerian state, parties to some of these conflicts have become entangled in a security dilemma. The quest to procure more arms to guarantee personal and community protection from perceived and real enemies is fuelling the ‘domestic arms race ‘. Therefore, as small arms remain-and proliferate – development is impeded. The impact of SALW on economic well being and national development in Nigeria is of vast significant. Therefore the need to collect these arms in circulation in Nigeria particularly the volatile area of North-east is of very important. This will hopefully contribute to government effort in building a free, secured and peaceful society.

Keywords: arms, development, proliferation, security

Procedia PDF Downloads 298

Authors: Nonso Ochinanwata, Patrick Oseloka Ezepue

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This paper explores challenges and prospects in Nigerian higher education. The paper develops an integrated business model that aimed to innovate Nigeria higher education system. A survey and semi-structured interview among Nigerian higher education academics, students and graduates are used to explore the challenges and prospects. The study provides a comparison between lecturers, students and graduates opinions to evaluate challenges and prospects in Nigerian higher institutions. The study found to achieve efficient and effectiveness innovation in Nigerian higher education, there is a need for higher institutions to collaborate with industry professionals and other stakeholders such as company management, and government policy makers in designing higher education institutions curricula. The study found that the curriculum design and delivery need to blend theoretical understanding and real-life experience from industry, and with social cultural influences related to Nigerian environment. This will enable lecturers to organise their teaching and assessments such that students can learn around theoretical and practical study themes. The curriculum design and delivery need to link the core ideas to challenging problems in society, nationally and globally. Hence, this approach will support business start-ups and social entrepreneurship which resolve key societal problems. The study suggests that higher education executives, directors, deans, head of departments, and even individual academics need to emulate innovative business managers to create value-adding products and services from innovative research and academic work.

Keywords: higher education, curriculum innovation, business model innovation, teaching and research excellence, economic development

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Authors: Monica Santi, Evita Puspitasari

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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.

Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism

Procedia PDF Downloads 242