Search results for: CSR reports
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1742

Search results for: CSR reports

1292 A Value-Oriented Metamodel for Small and Medium Enterprises’ Decision Making

Authors: Romain Ben Taleb, Aurélie Montarnal, Matthieu Lauras, Mathieu Dahan, Romain Miclo

Abstract:

To be competitive and sustainable, any company has to maximize its value. However, unlike listed companies that can assess their values based on market shares, most Small and Medium Enterprises (SMEs) which are non-listed cannot have direct and live access to this critical information. Traditional accounting reports only give limited insights to SME decision-makers about the real impact of their day-to-day decisions on the company’s performance and value. Most of the time, an SME’s financial valuation is made one time a year as the associated process is time and resource-consuming, requiring several months and external expertise to be completed. To solve this issue, we propose in this paper a value-oriented metamodel that enables real-time and dynamic assessment of the SME’s value based on the large definition of their assets. These assets cover a wider scope of resources of the company and better account for immaterial assets. The proposal, which is illustrated in a case study, discusses the benefits of incorporating assets in the SME valuation.

Keywords: SME, metamodel, decision support system, financial valuation, assets

Procedia PDF Downloads 67
1291 Cooperation and Conflict in Child Rearing Practices among Parents in Indian Context

Authors: Jilly John

Abstract:

The paper reports one of the study conducted to explore the dimensions of child rearing practice and effects of power difference among parents on child rearing practices adopted in the families. The first objective investigated dimensions of child rearing practices (a) overprotection (b) disciplinarian, (c) esteem building, (d) normal, (e) harsh (f) ridicule, and (g) rejection. The second objective investigated difference among father and mother on child rearing practices. The results of the study revealed that dimensions of child rearing practices are crucial variables which resulted in form of major deviations in distribution of parents in the seven dimensions. Analysis of objective two revealed that harsh and ridicule dimensions of child rearing practices are significantly different among father and mother. The dimensions are also different when the parents are employed and according to the type of families. Thus the results of the study present the possibility of changed child rearing practices among Indian families in relation to prevalent sociodemographic changes and indicate the necessity to re-examine culture-based explanations on child rearing practices.

Keywords: child rearing practices, dimensions of child rearing, difference among parents, Indian families

Procedia PDF Downloads 377
1290 Mastering the Innovation Paradox: The Five Unexpected Qualities of Innovation Leaders

Authors: Murtuza Ali Lakhani, Michelle Marquard

Abstract:

Given the paradoxical nature of innovation, we propose that leaders of innovation-centered organizations need certain specific qualities focused on developing higher-order structures, fostering self-organization, and nurturing constructive dissonance and conciliation. Keeping in view the prolific literature on leadership and innovation, we carry out a quantitative study with data collected over a five-year period involving 31 leaders and 209 observers (direct reports, peers, and managers) from across five companies based in the United States. Rather than accepting, as some scholars and practitioners do, that leadership is all-encompassing, we argue that it is specific to a given context, e.g., innovation. We find that leadership is the locus of innovation and that leaders able to effectively lead the innovation agenda demonstrate five specific behaviors and characteristics, namely stewardship, communication, empowerment, creativity, and vision. We demonstrate that the alignment (or misalignment) between a leader’s “self view” and “other view” is a tell-tale sign of whether (or not) the leader’s organization will succeed at innovation. We propose a scale, iLeadership, and test it psychometrically for assessment of leaders and organizational units charged with innovation.

Keywords: leadership, innovation, knowledge creating organizations, leadership behavior, leadership assessment

Procedia PDF Downloads 293
1289 The Use of Videoconferencing in a Task-Based Beginners' Chinese Class

Authors: Sijia Guo

Abstract:

The development of new technologies and the falling cost of high-speed Internet access have made it easier for institutes and language teachers to opt different ways to communicate with students at distance. The emergence of web-conferencing applications, which integrate text, chat, audio / video and graphic facilities, offers great opportunities for language learning to through the multimodal environment. This paper reports on data elicited from a Ph.D. study of using web-conferencing in the teaching of first-year Chinese class in order to promote learners’ collaborative learning. Firstly, a comparison of four desktop videoconferencing (DVC) tools was conducted to determine the pedagogical value of the videoconferencing tool-Blackboard Collaborate. Secondly, the evaluation of 14 campus-based Chinese learners who conducted five one-hour online sessions via the multimodal environment reveals the users’ choice of modes and their learning preference. The findings show that the tasks designed for the web-conferencing environment contributed to the learners’ collaborative learning and second language acquisition.

Keywords: computer-mediated communication (CMC), CALL evaluation, TBLT, web-conferencing, online Chinese teaching

Procedia PDF Downloads 285
1288 Parents of Kids with Type 1 Diabetes Sleep with Open Eyes

Authors: Samereh Abdoli, Amit Vora, Anusha Vora

Abstract:

Aim: To qualitatively investigate diabetes burnout in parents of children with Type 1 Diabetes (T1D) who shared their experiences through YouTube videos in order to inform future interventions and improve diabetes practice. Methods: A qualitative descriptive approach was used to explore YouTube videos. Of the 568 videos that were identified, only 9 videos met the inclusion criteria of the study. Results: After the videos were transcribed and analyzed using qualitative content analysis, it was revealed that parents shared common concerns and experiences and they translated into three main themes: I do not ever get a break, I am exhausted, I can’t burn out, and I just need a break Conclusion: All in all, the literature revealed that there are negative psychosocial outcomes associated with caring for a child with T1D, but there is a lack of information on diabetes burnout and how parents’ well-being are affected. Reports of self-neglect and sleep deprivation only confirm the need for intervention for parents of children with T1D. The hope with this study is that burnout can be recognized early on and appropriate interventions put in place to help parents cope with the stressors of caring for a child with a chronic disease.

Keywords: Diabetes burnout, type 1 diabetes, qualitative research, parents

Procedia PDF Downloads 146
1287 Digital Preservation: Requirement of 21st Century

Authors: Gaurav Kumar, Shilpa

Abstract:

Digital libraries have been established all over the world to create, maintain and to preserve the digital materials. This paper focuses on operational digital preservation systems specifically in educational organizations in India. It considers the broad range of digital objects including e-journals, technical reports, e-records, project documents, scientific data, etc. This paper describes the main objectives, process and technological issues involved in preservation of digital materials. Digital preservation refers to the various methods of keeping digital materials alive for the future. It includes everything from electronic publications on CD-ROM to Online database and collections of experimental data in digital format maintains the ability to display, retrieve and use digital collections in the face of rapidly changing technological and organizational infrastructures elements. This paper exhibits the importance and objectives of digital preservation. The necessities of preservation are hardware and software technology to interpret the digital documents and discuss various aspects of digital preservation.

Keywords: preservation, digital preservation, digital dark age, conservation, archive, repository, document, information technology, hardware, software, organization, machine readable format

Procedia PDF Downloads 428
1286 Evaluation of Longitudinal and Hoop Stresses and a Critical Study of Factor of Safety (FoS) in Design of a Glass-Fiber Pressure Vessel

Authors: Zainul Huda, Mohammed Hani Ajani

Abstract:

The design, manufacture, and operation of thin-walled pressure vessels must be based on maximum safe operating pressure and an adequate factor of safety (FoS). This research paper first reports experimental evaluation of longitudinal and hoops stresses based on working pressure as well as maximum pressure; and then includes a critical study of factor of safety (FoS) in the design of a glass fiber pressure vessel. Experimental work involved the use of measuring instruments and the readings from pressure gauges. Design calculations involved the computations of design stress and FoS; the latter was based on breaking strength of 55 MPa for the glass fiber (pressure-vessel material). The experimentally determined FoS value has been critically compared with the general FoS allowed in the design of glass fiber pressure vessels.

Keywords: thin-walled pressure vessel, hoop stress, longitudinal stress, factor of safety (FoS), fiberglass

Procedia PDF Downloads 460
1285 Evaluation of Longitudinal and Hoops Stresses and a Critical Study of Factor of Safety (Fos) in the Design of a Glass-Fiber Pressure Vessel

Authors: Zainul Huda, Mohammad Hani Ajani

Abstract:

The design, manufacture, and operation of thin-walled pressure vessels must be based on maximum safe operating pressure and an adequate factor of safety (FoS). This research paper first reports experimental evaluation of longitudinal and hoops stresses based on working pressure as well as maximum pressure; and then includes a critical study of factor of safety (FoS) in the design of a glass fiber pressure vessel. Experimental work involved the use of measuring instruments and the readings from pressure gauges. Design calculations involved the computations of design stress and FoS; the latter was based on breaking strength of 55 MPa for the glass fiber (pressure-vessel material). The experimentally determined FoS value has been critically compared with the general FoS allowed in the design of glass fiber pressure vessels.

Keywords: thin-walled pressure vessel, hoop stress, longitudinal stress, factor of safety (FoS), fiberglass

Procedia PDF Downloads 469
1284 Studies of Substituent and Solvent Effect on Spectroscopic Properties Of 6-OH-4-CH3, 7-OH-4-CH3 and 7-OH-4-CF3 Coumarin

Authors: Sanjay Kumar

Abstract:

This paper reports the solvent effects on the electronic absorption and fluorescence emission spectra of 6-OH-4-CH3, 7-OH-4-CH3 and 7-OH-4-CF3 coumarin derivatives having -OH, -CH3 and -CF3 substituent at different positions in various solvents (Polar and Non-Polar). The first excited singlet state dipole moment and ground state dipole moment were calculated using Bakhshiev, Kawski-Chamma-Viallet and Reichardt-Dimroth equations and were compared for all the coumarin studied. In all cases the dipole moments were found to be higher in the excited singlet state than in the ground state indicating a substantial redistribution of Π-electron density in the excited state. The angle between the excited singlet state and ground state dipole moment is also calculated. The red shift of the absorption and fluorescence emission bands, observed for all the coumarin studied upon increasing the solvent polarity indicating that the electronic transitions were Π → Π* nature.

Keywords: coumarin, solvent effects, absorption spectra, emission spectra, excited singlet state dipole moment, ground state dipole moment, solvatochromism

Procedia PDF Downloads 811
1283 Investigations of Thermo Fluid Characteristics of Copper Alloy Porous Heat Sinks by Forced Air Cooling

Authors: Ashish Mahalle, Kishore Borakhade

Abstract:

High porosity metal foams are excellent for heat dissipation. There use has been widened to include heat removal from high density microelectronics circuits. Other important applications have been found in compact heat exchangers for airborne equipment, regenerative and dissipative air cooled condenser towers, and compact heat sinks for power electronic. The low relative density, open porosity and high thermal conductivity of the cell edges, large accessible surface area per unit volume, and the ability to mix the cooling fluid make metal foam heat exchangers efficient, compact and light weight. This paper reports the thermal performance of metal foam for high heat dissipation. In experimentation metal foam samples of different pore diameters i.e. 35 µ, 20 µ, 12 µ, are analyzed for varying velocities and heat inputs. The study investigate the effect of various dimensionless no. like Re,Nu, Pr and heat transfer characteristics of basic flow configuration.

Keywords: pores, foam, effective thermal conductivity, permeability

Procedia PDF Downloads 282
1282 3D Linear and Cyclic Homo-Peptide Crystals Forged by Supramolecular Swelling Self-Assembly

Authors: Wenliang Song, Yu Zhang, Hua Jin, Il Kim

Abstract:

The self-assembly of the polypeptide (PP) into well-defined structures at different length scales is both biomimetic relevant and fundamentally interesting. Although there are various reports of nanostructures fabricated by the self-assembly of various PPs, directed self-assembly of PP into three-dimensional (3D) hierarchical structure has proven to be difficult, despite their importance for biological applications. Herein, an efficient method has been developed through living polymerization of phenylalanine N-Carboxy anhydride (NCA) towards the linear and cyclic polyphenylalanine, and the new invented swelling methodology can form diverse hierarchical polypeptide crystals. The solvent-dependent self-assembly behaviors of these homopolymers were characterized by high-resolution imaging tools such as atomic force microscopy, transmission electron microscopy, scanning electron microscope. The linear and cyclic polypeptide formed 3D nano hierarchical shapes, such as a sphere, cubic, stratiform and hexagonal star in different solvents. Notably, a crystalline packing model was proposed to explain the formation of 3D nanostructures based on the various diffraction patterns, looking forward to give an insight for their dissimilar shape inflection during the self-assembly process.

Keywords: self-assembly, polypeptide, bio-polymer, crystalline polymer

Procedia PDF Downloads 209
1281 University Climate and Psychological Adjustment: African American Women’s Experiences at Predominantly White Institutions in the United States

Authors: Faheemah N. Mustafaa, Tamarie Macon, Tabbye Chavous

Abstract:

A major concern of university leaders worldwide is how to create environments where students from diverse racial/ethnic, national, and cultural backgrounds can thrive. Over the past decade or so in the United States, African American women have done exceedingly well in terms of college enrollment, academic performance, and completion. However, the relative academic successes of African American women in higher education has in some ways overshadowed social challenges many Black women continue to encounter on college campuses in the United States. Within predominantly White institutions (PWIs) in particular, there is consistent evidence that many Black students experience racially hostile climates. However, research studies on racial climates within PWIs have mostly focused on cross-sectional comparisons of minority and majority group experiences, and few studies have examined campus racial climate in relation to short- and longer-term well-being. One longitudinal study reported that African American women’s psychological well-being was positively related to their comfort in cross-racial interactions (a concept closely related to campus climate). Thus, our primary research question was: Do African American women’s perceptions of campus climate (tension and positive association) during their freshman year predict their reports of psychological distress and well-being (self-acceptance) during their sophomore year? Participants were part of a longitudinal survey examining African American college students’ academic identity development, particularly in Science, Technology, Engineering, and Mathematics (STEM) fields. The final subsample included 134 self-identified African American/Black women enrolled in PWIs. Accounting for background characteristics (mother’s education, family income, interracial contact, and prior levels of outcomes), we employed hierarchical regression to examine relationships between campus racial climate during freshman year and psychological adjustment one year later. Both regression models significantly predicted African American women’s psychological outcomes (for distress, F(7,91)= 4.34, p < .001; and for self-acceptance, F(7,90)= 4.92, p < .001). Although none of the controls were significant predictors, perceptions of racial tension on campus were associated with both distress and self-acceptance. More perceptions of tension were related to African American women’s greater psychological distress the following year (B= 0.22, p= .01). Additionally, racial tension predicted later self-acceptance in the expected direction: Higher first-year reports of racial tension were related to less positive attitudes toward the self during the sophomore year (B= -0.16, p= .04). However, perceptions that it was normative for Black and White students to socialize on campus (or positive association scores) were unrelated to psychological distress or self-acceptance. Findings highlight the relevance of examining multiple facets of campus racial climate in relation to psychological adjustment, with possible emphasis on the import of racial tension on African American women’s psychological adjustment. Results suggest that negative dimensions of campus racial climate may have lingering effects on psychological well-being, over and above more positive aspects of climate. Thus, programs targeted toward improving student relations on campus should consider addressing cross-racial tensions.

Keywords: higher education, psychological adjustment, university climate, university students

Procedia PDF Downloads 362
1280 Design Optimization of a Compact Quadrupole Electromagnet for CLS 2.0

Authors: Md. Armin Islam, Les Dallin, Mark Boland, W. J. Zhang

Abstract:

This paper reports a study on the optimal magnetic design of a compact quadrupole electromagnet for the Canadian Light Source (CLS 2.0). The nature of the design is to determine a quadrupole with low relative higher order harmonics and better field quality. The design problem was formulated as an optimization model, in which the objective function is the higher order harmonics (multipole errors) and the variable to be optimized is the material distribution on the pole. The higher order harmonics arose in the quadrupole due to truncating the ideal hyperbola at a certain point to make the pole. In this project, the arisen harmonics have been optimized both transversely and longitudinally by adjusting material on the poles in a controlled way. For optimization, finite element analysis (FEA) has been conducted. A better higher order harmonics amplitudes and field quality have been achieved through the optimization. On the basis of the optimized magnetic design, electrical and cooling calculation has been performed for the magnet.

Keywords: drift, electrical, and cooling calculation, integrated field, magnetic field gradient, multipole errors, quadrupole

Procedia PDF Downloads 118
1279 Managing and Leading through African Philosophies at Secondary Schools in South Africa: A Case Study of King Cetshwayo District

Authors: Alan Bhekisisa Buthelezi

Abstract:

The aim of this paper is to explore African management and leadership philosophies at secondary schools in post-apartheid South Africa. The research was conducted in the King Cetshwayo district of KwaZulu-Natal province in South Africa. Apart from the literature on participative management, the paper reports on a research in which an empirical investigation based on a quantitative research paradigm was used to collect data from secondary school principals. The literature findings revealed that secondary school principals need to rethink their management and leadership philosophies in the twenty-first century. The findings of this research further reveal that ubuntu (humanness) and lekgotla (Sesotho term for “an African participatory approach to decision-making”) should be embedded in the art of school management and leadership in the South African context. The paper concludes with the submission that ongoing capacity-building workshops should be fast-tracked on matters pertaining to management and leadership.

Keywords: distributed leadership, team leadership, decentralization of power, transformational leadership

Procedia PDF Downloads 46
1278 Investors' Ratio Analysis and the Profitability of Listed Firms: Evidence from Nigeria

Authors: Abisola Akinola, Akinsulere Femi

Abstract:

The stock market has continually been a source of economic development in most developing countries. This study examined the relationship between investors’ ratio analysis and profitability of quoted companies in Nigeria using secondary data obtained from the annual reports of forty-two (42) companies. The study employed the multiple regression technique to analyze the relationship between investors’ ratio analysis (measured by dividend per share and earning per share) and profitability (measured by the return on equity). The results from the analysis show that investors’ ratio analysis, when measured by earnings per share, have a positive and significant impact on profitability. However, the study noted that investors’ ratio analysis, when measured by dividend per share, tend to have a positive impact on profitability but it is statistically insignificant. By implication, investors and other stakeholders that are interested in investing in stocks can predict the earning capacity of listed firms in the stock market.

Keywords: dividend per share, earnings per share, profitability, return on equity

Procedia PDF Downloads 111
1277 Evaluation of As-Cast U-Mo Alloys Processed in Graphite Crucible Coated with Boron Nitride

Authors: Kleiner Marques Marra, Tércio Pedrosa

Abstract:

This paper reports the production of uranium-molybdenum alloys, which have been considered promising fuel for test and research nuclear reactors. U-Mo alloys were produced in three molybdenum contents: 5 wt.%, 7 wt.%, and 10 wt.%, using an electric vacuum induction furnace. A boron nitride-coated graphite crucible was employed in the production of the alloys and, after melting, the material was immediately poured into a boron nitride-coated graphite mold. The incorporation of carbon was observed, but it happened in a lower intensity than in the case of the non-coated crucible/mold. It is observed that the carbon incorporation increased and alloys density decreased with Mo addition. It was also noticed that the increase in the carbon or molybdenum content did not seem to change the as-cast structure in terms of granulation. The three alloys presented body-centered cubic crystal structure (g phase), after solidification, besides a seeming negative microsegregation of molybdenum, from the center to the periphery of the grains. There were signs of macrosegregation, from the base to the top of the ingots.

Keywords: uranium-molybdenum alloys, incorporation of carbon, solidification, macrosegregation and microsegregation

Procedia PDF Downloads 121
1276 The Impact of Automation on Supply Chain Management in West Africa

Authors: Nwauzoma Ohale Rowland, Bright Ugochukwu Umunna

Abstract:

The world has been referred to as a global village for decades, adapting various technological and digital innovations to progress along the lines of development. Different continents have fully automated processes and procedures in the various sectors of their economies. This paper attempts to ascertain why the West African sub-continent while displaying a slow progression, has also joined the race toward having a fully automated process, albeit only in certain areas of its economy. Different reasons for this have been posited and will be discussed in this work. These reasons include high illiteracy rates and poor acceptance of new technologies. Studies were carried out that involved interactions with different business sectors and also a secondary-level investigation of experiments to ascertain the impact of automation in supply chain management on the West African market. Our reports show remarkable growth in businesses and sectors that have automated their processes. While this is the case, other results have also confirmed as due to the high illiteracy rates; the labour force has also been affected.

Keywords: Africa, automation, business, innovation, supply chain management, technology

Procedia PDF Downloads 74
1275 CSR: Corporate Social Responsibility Performance of Indian Automobiles Companies

Authors: Jagbir Singh Kadyan

Abstract:

This research paper critically analyse the performance of those Indian Automobile Companies which are listed and traded on the National Stock Exchange (NSE) of India and which are also included in the NSE nifty auto Index. In India, CSR–Corporate Social Responsibility is mandatory for certain qualifying companies under the Indian Companies Act 2013, which replaces the erstwhile Companies Act 1956. There has been a significant shift in the focus and approaches of the Indian Corporates towards their CSR obligations with the insertion of section 135, revision of section 198 and introduction of schedule VII of the Indian Companies Act 2013. Every such qualifying companies are required to mandatorily spend at least 2% of their annual average net profit of the immediately preceding three financial years on such CSR activities as specified under schedule VII of the Companies act 2013. This research paper analyzes the CSR performance of such Indian companies. This research work is originally based on the secondary data. The annual reports of the selected Indian automobile companies have been extensively used and considered for this research work.

Keywords: board of directors, corporate social responsibility, CSR committees, Indian automobile companies, Indian companies act 2013, national stock exchange

Procedia PDF Downloads 507
1274 Determining the Appropriate Methodology for the Security Evaluation of Equipment Related to Information and Communication Technology in the Industry

Authors: Sofia Ahanj Sofia Ahanj, Mahsa Rahmani Mahsa Rahmani, Zahra Sadeghigol, Vida Nobakht Vida Nobakht

Abstract:

Providing security in the electricity industry, as one of the vital infrastructures of the country, is one of the essential operations that must be taken in order to improve the security of the country. Resistant security strategies need to be regularly implemented as a dynamic process to improve security, and security evaluation is one of the most important steps in this process. Methodology in the field of evaluation in both technical and managerial dimensions is discussed in the laboratory. There are various standards in the field of general ICT technical-security evaluation. The most important are ISO / IEC 15408, ISO / IEC 27001 and NIST SP 800-53. In the present paper, these standards are first examined. Then, the standards and reports in the industrial field have been reviewed and compared, and finally, based on the results and special considerations of information and communication technology equipment in the electricity industry, the appropriate methodology has been presented.

Keywords: security standards, ISO/IEC 15408, ISA/IEC 62443 series, NIST SP 800-53, NISTIR 7628

Procedia PDF Downloads 140
1273 Synthesis, Characterization and Coating of the Zinc Oxide Nanoparticles on Cotton Fabric by Mechanical Thermo-Fixation Techniques to Impart Antimicrobial Activity

Authors: Imana Shahrin Tania, Mohammad Ali

Abstract:

The present study reports the synthesis, characterization and application of nano-sized zinc-oxide (ZnO) particles on a cotton fabric surface. The aim of the investigations is to impart the antimicrobial activity on textile cloth. Nanoparticle is synthesized by wet chemical method from zinc sulphate and sodium hydroxide. SEM (scanning electron micrograph) images are taken to demonstrate the surface morphology of nanoparticles. XRD analysis is done to determine the crystal size of the nanoparticle. With the conformation of nanoformation, the cotton woven fabric is treated with ZnO nanoparticle by mechanical thermo-fixation (pad-dry-cure) technique. To increase the wash durability of nano treated fabric, an acrylic binder is used as a fixing agent. The treated fabric shows up to 90% bacterial reduction for S. aureus (Staphylococcus aureus) and 87% for E. coli (Escherichia coli) which is appreciable for bacteria protective clothing.

Keywords: nanoparticle, zinc oxide, cotton fabric, antibacterial activity, binder

Procedia PDF Downloads 110
1272 A Study of Common Carotid Artery Behavior from B-Mode Ultrasound Image for Different Gender and BMI Categories

Authors: Nabilah Ibrahim, Khaliza Musa

Abstract:

The increment thickness of intima-media thickness (IMT) which involves the changes of diameter of the carotid artery is one of the early symptoms of the atherosclerosis lesion. The manual measurement of arterial diameter is time consuming and lack of reproducibility. Thus, this study reports the automatic approach to find the arterial diameter behavior for different gender, and body mass index (BMI) categories, focus on tracked region. BMI category is divided into underweight, normal, and overweight categories. Canny edge detection is employed to the B-mode image to extract the important information to be deal as the carotid wall boundary. The result shows the significant difference of arterial diameter between male and female groups which is 2.5% difference. In addition, the significant result of differences of arterial diameter for BMI category is the decreasing of arterial diameter proportional to the BMI.

Keywords: B-mode Ultrasound Image, carotid artery diameter, canny edge detection, body mass index

Procedia PDF Downloads 422
1271 Financial Instruments Disclosure: A Review of the Literature

Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power

Abstract:

Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.

Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure

Procedia PDF Downloads 389
1270 Preparation and in vitro Characterisation of Chitosan/Hydroxyapatite Injectable Microspheres as Hard Tissue Substitution

Authors: H. Maachou, A. Chagnes, G. Cote

Abstract:

The present work reports the properties of chitosan/hydroxyapatite (Cs/HA: 100/00, 70/30 and 30/70) composite microspheres obtained by emulsification processing route. The morphology of chitosane microspheres was observed by a scanning electron microscope (SEM) which shows an aggregate of spherical microspheres with a particle size, determined by optical microscope, ranged from 4 to 10 µm. Thereafter, a biomimetic approach was used to study the in vitro biomineralization of these composites. It concerns the composites immersion in simulated body fluid (SBF) for different times. The deposited calcium phosphate was studied using X-ray diffraction analysis (XRD), FTIR spectroscopy and ICP analysis of phosphorus. In fact, the mineral formed on Cs/HA microspheres was a mixture of carbonated HA and β-TCP as showed by FTIR peaks at 1419,5 and 871,8 cm-1 and XRD peak at 29,5°. This formation was induced by the presence of HA in chitosan microspheres. These results are confirmed by SEM micrographs which chow the Ca-P crystals growth in form of cauliflowers. So, these materials are of great interest for bone regeneration applications due to their ability to nucleate calcium phosphates in presence of simulated body fluid (SBF).

Keywords: hydroxyapatite, chitosan, microsphere, composite, bone regeneration

Procedia PDF Downloads 311
1269 Studying the Antiapoptotic Activity of Β Cells from Cord Blood Based Mesenchymal Stem Cells as an Approach to Treat Diabetes Mellitus

Authors: Parcha Sreenivasa Rao, P. Lakshmi

Abstract:

Diabetes Mellitus is metabolic disorder, characterized by high glucose levels in the blood due to one of the reason i.e., the death of β cells. The lack of β cells leads to the reduced insulin levels. The β cell death generally occurs due to apoptosis induced by the several cytokines. IL-1β, IFN- ϒ and TNF –α cytokines that are generally cause apoptosis to the β cell. The nutrient based apoptosis is generally seen with high glucose and free fatty acids. It is also noted that the β cell death triggered by Fas ligand and its receptor Fas at the surface of the activated CD8+ T- lymphocytes. Reports also reveal that the β cell apoptosis is under control of the transcription factors NF-kB and STAT- 1. The arresting or opposing of the β cell apoptosis can be overcome by the different growth factors like GLP-1, growth hormone, prolactin, VEGF, Dipeptidyl peptidase-4, Vildagliptin, suberoylanilidehydroxamic acid, trichistatin-A, XIAP, Bcl-2, FGF-21. Present investigation explains antiapoptotic property of the β cells derived from the mesenchymal stem cells of umbilical cord.

Keywords: stem cells, umblical cord, diabetes, apoptosis

Procedia PDF Downloads 356
1268 Study on the Quality of Biscuits Prepared from Wheat Flour and Cassava Flour

Authors: Ramim Tanver Rahman, Muhammad Mahbub Sobhan, M. A. Alim

Abstract:

This study reports on processing of biscuits using skinned, treated and dried cassava flour. Five samples of biscuits S2, S3, S4, S5, and S6 containing 8, 16, 24, 32, and 40% cassava flour with wheat flour and a control sample (S1) containing no cassava flour were processed. The weights of all the biscuit samples were higher than that of control biscuit. The biscuit containing cassava flour was lower width than the control biscuit. The spread ratio of biscuits with 16% cassava flour was higher than other combinations of cassava flour. No remarkable changes in moisture content, peroxide value, fatty acid value, texture, and flavor were observed up to 4 months of storage in ambient conditions (27° to 35°C). A decreasing trend in color, flavor, texture and overall acceptability was observed with the increased incorporation of cassava flour. The sample S1 (no cassava flour) secured the highest overall acceptability and sample S6 (40% cassava flour) obtained the lowest overall acceptability. It is recommended that good quality cassava flour fortified biscuits may be processed in industrial-scale substituting the wheat flour by cassava flour up to 24% levels.

Keywords: cassava flour, wheat flour, shelf life, spread ratio, storage, biscuit

Procedia PDF Downloads 344
1267 The Necessity to Standardize Procedures of Providing Engineering Geological Data for Designing Road and Railway Tunneling Projects

Authors: Atefeh Saljooghi Khoshkar, Jafar Hassanpour

Abstract:

One of the main problems of the design stage relating to many tunneling projects is the lack of an appropriate standard for the provision of engineering geological data in a predefined format. In particular, this is more reflected in highway and railroad tunnel projects in which there is a number of tunnels and different professional teams involved. In this regard, comprehensive software needs to be designed using the accepted methods in order to help engineering geologists to prepare standard reports, which contain sufficient input data for the design stage. Regarding this necessity, applied software has been designed using macro capabilities and Visual Basic programming language (VBA) through Microsoft Excel. In this software, all of the engineering geological input data, which are required for designing different parts of tunnels, such as discontinuities properties, rock mass strength parameters, rock mass classification systems, boreability classification, the penetration rate, and so forth, can be calculated and reported in a standard format.

Keywords: engineering geology, rock mass classification, rock mechanic, tunnel

Procedia PDF Downloads 52
1266 Prediction of California Bearing Ratio from Physical Properties of Fine-Grained Soils

Authors: Bao Thach Nguyen, Abbas Mohajerani

Abstract:

The California bearing ratio (CBR) has been acknowledged as an important parameter to characterize the bearing capacity of earth structures, such as earth dams, road embankments, airport runways, bridge abutments, and pavements. Technically, the CBR test can be carried out in the laboratory or in the field. The CBR test is time-consuming and is infrequently performed due to the equipment needed and the fact that the field moisture content keeps changing over time. Over the years, many correlations have been developed for the prediction of CBR by various researchers, including the dynamic cone penetrometer, undrained shear strength, and Clegg impact hammer. This paper reports and discusses some of the results from a study on the prediction of CBR. In the current study, the CBR test was performed in the laboratory on some fine-grained subgrade soils collected from various locations in Victoria. Based on the test results, a satisfactory empirical correlation was found between the CBR and the physical properties of the experimental soils.

Keywords: California bearing ratio, fine-grained soils, soil physical properties, pavement, soil test

Procedia PDF Downloads 484
1265 Building Teacher Capacity: Including All Students in Mathematics Experiences

Authors: Jay-R M. Mendoza

Abstract:

In almost all mathematics classrooms, students demonstrated discrepancies in their knowledge, skills, and understanding. OECD reports predicted that this continued to aggravate as not all teachers were sufficiently trained to handle this concentration. In response, the paper explored the potential of reSolve’s professional learning module 3 (PLM3) as an affordable and accessible professional development (PD) resource. Participants’ hands-on experience and exposure to PLM3 were audio recorded. After it was transcribed and examined and their work samples were analysed, there were four issues emerged: (1) criticality of conducting preliminary data collections and increasing the validity of inferences about what students can and cannot do by addressing the probabilistic nature of their performance; (2) criticality of the conclusion: a > b and/or (a-b) ∈ Z⁺ among students’ algebraic reasoning; (3) enabling and extending prompts provided by reSolve were found useful; and (4) dynamic adaptation of reSolve PLM3 through developing transferable skills and collaboration among teachers. PLM3 provided valuable insights on assessment, teaching, and planning to include all students in mathematics experiences.

Keywords: algebraic reasoning, building teacher capacity, including all students in mathematics experiences, professional development

Procedia PDF Downloads 101
1264 State-of-the Art Practices in Bridge Inspection

Authors: Salam Yaghi, Saleh Abu Dabous

Abstract:

Government reports and published research have flagged and brought to public attention the deteriorating condition of a large percentage of bridges in Canada and the United States. With the increasing number of deteriorated bridges in the US, Canada, and around the globe, condition assessment techniques of concrete bridges are evolving. Investigation for bridges’ defects such as cracks, spalls, and delamination and their level of severity are the main objectives of condition assessment. Inspection and rehabilitation programs are being implemented to monitor and maintain deteriorated bridge infrastructure. This paper highlights the state-of-the art of current practices being performed for concrete bridge inspection. The information is gathered from the literature and through a distributed questionnaire. The current practices in concrete bridge inspection rely on the use of hummer sounding and chain dragging tests. Non-Destructive Testing (NDT) techniques are not being utilized fully in the process. Nonetheless, they are being partially utilized by the recommendation of the bridge inspector after conducting the visual inspection. Lanes are usually closed during the performance of visual inspection and bridge inspection in general.

Keywords: bridge inspection, condition assessment, questionnaire, non-destructive testing

Procedia PDF Downloads 254
1263 Four-dimensional (4D) Decoding Information Presented in Reports of Project Progress in Developing Countries

Authors: Vahid Khadjeh Anvary, Hamideh Karimi Yazdi

Abstract:

Generally, the tool of comparison between performance of each stage in the life of a project, is the number of project progress during that period, which in most cases is only determined as one-dimensional with referring to one of three factors (physical, time, and financial). In many projects in developing countries there are controversies on accuracy and the way of analyzing progress report of projects that hinders getting definitive and engineering conclusions on the status of project.Identifying weakness points of this kind of one-dimensional look on project and determining a reliable and engineering approach for multi-dimensional decoding information receivable from project is of great importance in project management.This can be a tool to help identification of hidden diseases of project before appearing irreversible symptoms that are usually delays or increased costs of execution. The method used in this paper is defining and evaluating a hypothetical project as an example analyzing different scenarios and numerical comparison of them along with related graphs and tables. Finally, by analyzing different possible scenarios in the project, possibility or impossibility of predicting their occurrence is examine through the evidence.

Keywords: physical progress, time progress, financial progress, delays, critical path

Procedia PDF Downloads 350