Search results for: taxpayers’ compliance

Authors: Edward Chamisa, Colin C. Smith, Hamutyinei H. Pamburai, Abdul C. Abdulla

Abstract:

South Africa (SA) adopted International Financial Reporting Standards (IFRS) for listed firms effective 1 January 2005. However, it was not until 2011 that substantial financial reporting enforcement changes were introduced, which were meant to ensure compliance with IFRS. This innovative setting allows us to examine the value relevance of accounting amounts during the (1) pre-IFRS adoption period (2002-2004); (2) post-IFRS adoption, but pre-enforcement changes period (2006-2010); and (3) post-enforcement changes period (2011-2012). The results show that accounting amounts were most value relevant in the post-enforcement changes period (R2, 75.5%) compared to both the pre-IFRS adoption period (adjusted R2 is 24.3%) and the period after IFRS adoption but before enforcement changes (adjusted R2 is 37.5%). Also, during the 2008 financial crisis, the equity book value per share was significantly value relevant (at 1%) but not earnings per share, whereas before the crisis, the opposite was true. We make two important contributions to the literature. First, we identify SA as an innovative setting that allows researchers to examine separately the effects of IFRS adoption and enforcement changes on capital markets and accounting quality. This is a departure from prior studies that are dominated by the European Union setting, where IFRS adoption occurred contemporaneously with enforcement and other regulatory changes. Second, we provide preliminary findings which suggest that while the adoption of IFRS seems to have improved the financial reporting quality of accounting amounts of SA listed firms, its impact appears to be limited unless combined with effective enforcement.

Keywords: international financial reporting standards (ifrs), ifrs adoption, financial reporting enforcement, value relevance, price model, equity book value, earnings per share

Procedia PDF Downloads 70

Authors: Takuma Yamamoto

Abstract:

Present study investigated the relationship between elementary school children’s prosocial behavior in classroom and satisfaction with school life (approval and victimization from other children) with considering from the perspective of classroom social goal structures (prosocial and compliance goal structures). Participants were 755 elementary school children (393 boys, 362 girls, mean range= 10-12, 5th grader and 6th grader) who were living in Chugoku District, Japan. They filled up questionnaire which was consisted of Murakami, Nishimura and Sakurai’s (2016) prosocial behavior toward friend scale, Kawamura and Tagami’s (1997) satisfaction in classroom scale and Ohtani, Okada, Nakaya and Ito’s (2016) classroom social goal structures scale. Regression lines that satisfaction in classroom is dependent variable and prosocial behavior is independent variable for each class were drawn. There were two types of classroom which children’s prosocial behavior correlated with satisfaction positively and did not. Then one-way MANOVA was conducted to further describe two types of classroom which prosocial behavior increased satisfaction in classroom (type 1) and prosocial behavior decreased satisfaction (type 2). MANOVA for Prosocial goal structure was significant, type 1 > type 2. There were two key findings from this study. First, MANOVA for prosocial goal structure was significant. Second, high score of prosocial goal structure was not necessary condition for the classroom type which children’s prosocial behavior correlated with satisfaction. The implications from these key findings were: (1) in the low prosocial goal structure classroom, children will not behave prosocially because of their negative expectation for the effect of prosocial behavior, (2) this study can be a contribution for classroom management that teachers need to consider about the negative possibilities of prosocial behavior when they try to increase the amount of children’s positive behavior.

Keywords: elementary school children, classroom social goal structure, satisfaction with school life, prosocial behavior

Procedia PDF Downloads 245

Authors: E. M. Vieira, C. S. Vieira, L. P. Bonifácio, L. M. de Oliveira Ciabati, A. C. A. Franzon, F. S. Zaratini, J. A. C. Sanchez, M. S. Andrade, J. P. Dias de Souza

Abstract:

The quality of prenatal care is key to reduce maternal morbidity and mortality. Communication between the health service and users can stimulate prevention and care. M-health has been an important and low cost strategy to health education. The PRENACEL programme (prenatal in the cell phone) was developed. It consists of a programme of information via SMS from the 20^th week of pregnancy up to 12^th week after delivery. Messages were about prenatal care, birth, contraception and breastfeeding. Communication of the pregnant woman asking questions about their health was possible. The objective of this study was to evaluate the implementation of PRENACEL as a useful complement to the standard prenatal care. Twenty health clinics were selected and randomized by cluster, 10 as the intervention group and 10 as the control group. In the intervention group, women and their partner were invited to participate. The control group received the standard prenatal care. All women were interviewed in the immediate post-partum and in the 12^th and 24^th week post-partum. Most women were married, had more than 8 years of schooling and visit the clinic more than 6 times during prenatal care. The intervention group presented lowest percentage of higher economic participants (5.6%), less single mothers and no drug user. It also presented more prenatal care visits than the control group and it was less likely to present Severe Acute Maternal Mortality when compared to control group as well as higher percentage of partners (75.4%) was present at the birth compared to control group. Although the study is still being carried out, preliminary data are showing positive results of the compliance of women to prenatal care.

Keywords: cellphone, health technology, prenatal care, prevention

Procedia PDF Downloads 389

Authors: Florin G. Borcan, Ramona C. Albulescu, Adela Chirita-Emandi

Abstract:

pH-responsive drug delivery systems are gaining more importance because these systems deliver the drug at a specific time in regards to pathophysiological necessity, resulting in improved patient therapeutic efficacy and compliance. Polyurethane materials are well-known for industrial applications (elastomers and foams used in different insulations and automotive), but they are versatile biocompatible materials with many applications in medicine, as artificial skin for the premature neonate, membrane in the hybrid artificial pancreas, prosthetic heart valves, etc. This study aimed to obtain the physico-chemical characterization of a drug delivery system based on polyurethane microparticles. The synthesis is based on a polyaddition reaction between an aqueous phase (mixture of polyethylene-glycol M=200, 1,4-butanediol and Tween® 20) and an organic phase (lysin-diisocyanate in acetone) combined with simultaneous emulsification. Different active agents (omeprazole, amoxicillin, metoclopramide) were used to verify the release profile of the macromolecular particles in different pH mediums. Zetasizer measurements were performed using an instrument based on two modules: a Vasco size analyzer and a Wallis Zeta potential analyzer (Cordouan Technol., France) in samples that were kept in various solutions with different pH and the maximum absorbance in UV-Vis spectra were collected on a UVi Line 9,400 Spectrophotometer (SI Analytics, Germany). The results of this investigation have revealed that these particles are proper for a prolonged release in gastric medium where they can assure an almost constant concentration of the active agents for 1-2 weeks, while they can be disassembled faster in a medium with neutral pHs, such as the intestinal fluid.

Keywords: lysin-diisocyanate, nanostructures, polyurethane, Zetasizer

Procedia PDF Downloads 184

Authors: Olurankinse Felix, Fatukasi Bayo

Abstract:

Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.

Keywords: assessment, awareness, adoption, IPSAS, cash basis

Procedia PDF Downloads 483

Authors: Clara Oliver, Oibar Martinez

Abstract:

This paper is intended to reveal the severity of electrostatic discharge (ESD) effects in electronic and optoelectronic devices by performing sensitivity tests based on Human Body Model (HBM) standard. We explain here the HBM standard in detail together with the typical failure modes associated with electrostatic discharges. In addition, a prototype of electrostatic charge generator has been designed, fabricated, and verified to stress electronic devices, which features a compact high voltage source. This prototype is inexpensive and enables one to do a battery of pre-compliance tests aimed at detecting unexpected weaknesses to static discharges at the component level. Some tests with different devices were performed to illustrate the behavior of the proposed generator. A set of discharges was applied according to the HBM standard to commercially available bipolar transistors, complementary metal-oxide-semiconductor transistors and light emitting diodes. It is observed that high current and voltage ratings in electronic devices not necessarily provide a guarantee that the device will withstand high levels of electrostatic discharges. We have also compared the result obtained by performing the sensitivity tests based on HBM with a real discharge generated by a human. For this purpose, the charge accumulated in the person is monitored, and a direct discharge against the devices is generated by touching them. Every test has been performed under controlled relative humidity conditions. It is believed that this paper can be of interest for research teams involved in the development of electronic and optoelectronic devices which need to verify the reliability of their devices in terms of robustness to electrostatic discharges.

Keywords: human body model, electrostatic discharge, sensitivity tests, static charge monitoring

Procedia PDF Downloads 149

Authors: Shariful Islam, Sharun Akter Khushbu, S. M. Shaqib, Shahriar Sultan Ramit

Abstract:

In the construction sector, ensuring worker safety is of the utmost significance. In this study, a deep learning-based technique is presented for identifying safety gear worn by construction workers, such as helmets, goggles, jackets, gloves, and footwear. The suggested method precisely locates these safety items by using the YOLO v7 (You Only Look Once) object detection algorithm. The dataset utilized in this work consists of labeled images split into training, testing and validation sets. Each image has bounding box labels that indicate where the safety equipment is located within the image. The model is trained to identify and categorize the safety equipment based on the labeled dataset through an iterative training approach. We used custom dataset to train this model. Our trained model performed admirably well, with good precision, recall, and F1-score for safety equipment recognition. Also, the model's evaluation produced encouraging results, with a [email protected] score of 87.7%. The model performs effectively, making it possible to quickly identify safety equipment violations on building sites. A thorough evaluation of the outcomes reveals the model's advantages and points up potential areas for development. By offering an automatic and trustworthy method for safety equipment detection, this research contributes to the fields of computer vision and workplace safety. The proposed deep learning-based approach will increase safety compliance and reduce the risk of accidents in the construction industry.

Keywords: deep learning, safety equipment detection, YOLOv7, computer vision, workplace safety

Procedia PDF Downloads 68

Authors: Lijuan Wang, Junsheng Huo, Jing Sun, Wenxian Li, Jian Huang, Lin Ling, Yiping Zhou, Chengyu Huang, Jifang Hu

Abstract:

Backgrounds and Objective: This study aimed to evaluate the impact of highly nutrient-dense complementary food supplement-Yingyangbao, at the time of 3 months after Wenchuan earthquake, on the anemia of young children in a county in Sichuan province. Methods: The young children aged 6-23 months in the county were fed one sachet Yingyangbao per day. Yingyangbao were distributed for 15 months for free. The children entering 6 months age would be included. The length, weight and hemoglobin of the children aged 6-29 months were assessed at baseline (n=257) and Yingyangbao intervention for 6 (n=218) and 15 months (n=253) by cluster sampling. Growth status has not been described in the paper. The analysis was conducted based on 6-11, 12-17, 18-23 and 24-29 months. Results: It showed that the hemoglobin concentration in each group among the 4 groups increased by 4.9, 6.4, 8.0, 9.5 g/L after 6 months and 12.7, 11.4, 16.7, 15.7 g/L after 15 months compared to the baseline, respectively. The total anemia prevalence in each group was significantly lower after 6 and 15 months than the baseline (P<0.001), except the 6-11 months group after 6 months because of fewer Yingyangbao consumption. Total moderate anemia rate decreased from 18.3% to 5.5% after 6 months, and kept decreasing to 0.8% after another 9 months. The hemoglobin concentration was significantly correlated with the amount of Yingyangbao consumption(P<0.001) The anemia rate was significantly different based on the Yingyangbao compliance (P<0.001). Conclusion: It was concluded that Yingyangbao which contains quality protein, vitamins and micronutrients intervened 15 months could be effective for the improvement of anemia of young children. The study provides the support that the application of the complementary food supplements to reduce the anemia of young children in the emergency of natural disaster.

Keywords: young children, anemia, nutrition intervention, complementary food supplements, Yingyangbao

Procedia PDF Downloads 526

Authors: Erwin L. Descallar

Abstract:

Food safety is crucial in protecting the health of consumers, maintaining integrity in the entire food industry, and ensuring regulatory compliance. Food is a universal need for survival, and everyone is at risk of engaging in improper food handling, which increases vulnerability to foodborne illnesses. The level of knowledge or awareness and meat storage practices of students are behaviors influenced by various demographic factors. The Health Belief Model examines the relationship of such demographic factors towards the attitude, perception, and actions of individuals on perceived risk. This study aims to analyze and understand the correlation of said behaviors with course programs, prior food poisoning experience, and food handling of university students. The study employed randomized responses from 89 university students (n=89) under the College of Science at the Polytechnic University of the Philippines–Sta. Mesa (Manila). The results were subjected to measures of central tendency for score ranking and inferential statistics. The statistics were compared using Pearson ‘r’ Product Moment Correlation to determine the degree of relationship between the knowledge and practices on meat storage and safety. No statistically significant differences were found between the course program of students, food poisoning experiences, level of knowledge, and awareness regarding proper meat storage practices. However, increased frequency and involvement in meat handling have shown a positive correlation, indicating that there is a correlation between food handling and proper meat storage practices of university students.

Keywords: meat storage practices, food handling, food safety, meat science and technology

Procedia PDF Downloads 7

Authors: Agah Tugrul Korucu

Abstract:

Information and communication technologies have become an important part of our daily lives with significant investments in technology in the 21st century. Individuals are more willing to design and implement computer-related activities, and they are the main component of computer self-efficacy and self-efficacy related to the fact that the increase in information technology, with operations in parallel with these activities more successful. The Self-efficacy level is a significant factor which determines how individuals act in events, situations and difficult processes. It is observed that individuals with higher self-efficacy perception of computers who encounter problems related to computer use overcome them more easily. Therefore, this study aimed to examine self-efficacy perceptions of pre-service art and music teachers towards the use of information and communication technologies in terms of different variables. Research group consists of 60 pre-service teachers who are studying at Necmettin Erbakan University Ahmet Keleşoğlu Faculty of Education Art and Music department. As data collection tool of the study; “personal information form” developed by the researcher and used to collect demographic data and "the perception scale related to self-efficacy of informational technology" are used. The scale is 5-point Likert-type scale. It consists of 27 items. The Kaiser-Meyer-Olkin (KMO) sample compliance value is found 0.959. The Cronbach alpha reliability coefficient of the scale is found to be 0.97. computer-based statistical software package (SPSS 21.0) is used in order to analyze the data collected by data collection tools; descriptive statistics, t-test, analysis of variance are used as statistical techniques.

Keywords: self-efficacy perceptions, teacher candidate, information and communication technologies, art teacher

Procedia PDF Downloads 326

Authors: Zhongnan Ye, Xiaoyi Liu, Shu-Chien Hsu

Abstract:

Rapid urbanization has led to a significant increase in construction and demolition waste (C&D waste), underscoring the need for sustainable waste management strategies in the construction industry. Aiming to enhance the sustainability of urban construction practices, this study develops an optimization model to effectively suggest the optimal recycling and reuse strategies for C&D waste, including concrete and steel. By employing Life Cycle Assessment (LCA), the model evaluates the environmental impacts of adopted construction materials throughout their lifecycle. The model optimizes the quantity of materials to recycle or reuse, the selection of specific recycling and reuse processes, and logistics decisions related to the transportation and storage of recycled materials with the objective of minimizing the overall environmental impact, quantified in terms of carbon emissions, energy consumption, and associated costs, while adhering to a range of constraints. These constraints include capacity limitations, quality standards for recycled materials, compliance with environmental regulations, budgetary limits, and temporal considerations such as project deadlines and material availability. The strategies are expected to be both cost-effective and environmentally beneficial, promoting a circular economy within the construction sector, aligning with global sustainability goals, and providing a scalable framework for managing construction waste in densely populated urban environments. The model is helpful in reducing the carbon footprint of construction projects, conserving valuable resources, and supporting the industry’s transition towards a more sustainable future.

Keywords: circular construction, construction and demolition waste, material recycling, optimization modeling

Procedia PDF Downloads 57

Authors: Muhammad Izzam Bin Mohd Khazar, Ruqayyah Binti Mohamad Ali, Nurul Atiqah Binti Yusri

Abstract:

Value-based intermediation (VBI) has been introduced by Bank Negara Malaysia (BNM) as the next strategic direction and growth driver for Islamic banking institutions. The aim of VBI is to deliver the intended outcome of Shariah through practices, conducts, and offerings that generate positive and sustainable impact to the economy, community and environment which is aligned to Maqasid Shariah in preserving the common interest of society by preventing harm and maximizing benefit. Hence, upon its implementation, VBI will experiment the current Shariah compliance treatment and revolutionise new policies and systems that can meritoriously entrench and convey the objectives of Shariah. However, discussion revolving VBI in the light of Maqasid analysis is still scarce hence further research needs to be undertaken. The idea of implementation of VBI vision into quantifiable Maqasid Shariah measurement is yet to be explored due to the nature of Maqasid that is variable. The contemporary scholars also have different views on the implementation of VBI. This paper aims to discuss on the importance of Maqasid Shariah in the current Islamic finance transactions by providing Shariah index measurement in the application of VBI. This study also intends to explore basic Shariah guidelines and parameters based on the objectives of Shariah; preservation of the five pillars (religion, life, progeny, intellect and wealth) with further elaboration on preservation of wealth under five headings: rawaj (circulation and marketability); wuduh (transparency); hifz (preservation); thabat (durability and tranquillity); and ‘adl (equity and justice). In alignment with these headings, Islamic finance can be innovated for VBI implementation, particularly in Maybank Islamic being a significant leader in the IFI market.

Keywords: Islamic Financial Institutions, Maqasid Index, Maqasid Shariah, sustainability, value-based intermediation

Procedia PDF Downloads 168

Authors: Zhongnan Ye, Xiaoyi Liu, Shu-Chien Hsu

Abstract:

Rapid urbanization has led to a significant increase in construction and demolition waste (C&D waste), underscoring the need for sustainable waste management strategies in the construction industry. Aiming to enhance the sustainability of urban construction practices, this study develops an optimization model to effectively suggest the optimal recycling and reuse strategies for C&D waste, including concrete and steel. By employing Life Cycle Assessment (LCA), the model evaluates the environmental impacts of adopted construction materials throughout their lifecycle. The model optimizes the quantity of materials to recycle or reuse, the selection of specific recycling and reuse processes, and logistics decisions related to the transportation and storage of recycled materials with the objective of minimizing the overall environmental impact, quantified in terms of carbon emissions, energy consumption, and associated costs, while adhering to a range of constraints. These constraints include capacity limitations, quality standards for recycled materials, compliance with environmental regulations, budgetary limits, and temporal considerations such as project deadlines and material availability. The strategies are expected to be both cost-effective and environmentally beneficial, promoting a circular economy within the construction sector, aligning with global sustainability goals, and providing a scalable framework for managing construction waste in densely populated urban environments. The model is helpful in reducing the carbon footprint of construction projects, conserving valuable resources, and supporting the industry’s transition towards a more sustainable future.

Keywords: circular construction, construction and demolition waste, life cycle assessment, material recycling

Procedia PDF Downloads 81

Authors: Byron Joseph A. Hallar, Annjeannette Alain D. Galang, Maria Visitacion N. Gumabay

Abstract:

The widespread adoption and increasing proliferation of smartphones that started during the first decade of the twenty-first century have enabled their users to communicate and access information in ways that were merely thought of as possibilities in the few years before the smartphone revolution. A product of the convergence of the cellular phone and portable computer, the smartphone provides an additional important function that used to be the exclusive domain of desktop-bound computers and portable computers: Web Browsing. For increasing numbers of users, the smartphone and allied devices such as tablet computers have become their first and often their only means of accessing the World Wide Web. This has led to the development of websites that cater to the needs of the new breed of smartphone-carrying web users. The smaller size of smartphones as compared with conventional computers has provided unique challenges to web interface designers. The smaller screen size and touchscreen interface have made it much more difficult to read and navigate through web pages that were in most part designed for traditional desktop and portable computers. Although increasing numbers of websites now provide an alternate website formatted for smartphones, problems with ease of use, reliability and usability still remain. This study focuses on the identification of the problems associated with smartphone web interfaces, the compliance with accepted standards of user-oriented web interface design, the strategies that could be utilized to ensure the design of user-centric web interfaces for smartphones, and the identification of the current trends and developments related to user-centric web interface design intended for the consumption of smartphone users.

Keywords: human-computer interaction, user-centered design, web interface, mobile, smartphone

Procedia PDF Downloads 356

Authors: Jaan Lellep, Shahid Mubasshar

Abstract:

A numerical solution is developed for simply supported nanoarches based on the non-local theory of elasticity. The nanoarch under consideration has a step-wise variable cross-section and is weakened by crack-like defects. It is assumed that the cracks are stationary and the mechanical behaviour of the nanoarch can be modeled by Eringen’s non-local theory of elasticity. The physical and thermal properties are sensitive with respect to changes of dimensions in the nano level. The classical theory of elasticity is unable to describe such changes in material properties. This is because, during the development of the classical theory of elasticity, the speculation of molecular objects was avoided. Therefore, the non-local theory of elasticity is applied to study the vibration of nanostructures and it has been accepted by many researchers. In the non-local theory of elasticity, it is assumed that the stress state of the body at a given point depends on the stress state of each point of the structure. However, within the classical theory of elasticity, the stress state of the body depends only on the given point. The system of main equations consists of equilibrium equations, geometrical relations and constitutive equations with boundary and intermediate conditions. The system of equations is solved by using the method of separation of variables. Consequently, the governing differential equations are converted into a system of algebraic equations whose solution exists if the determinant of the coefficients of the matrix vanishes. The influence of cracks and steps on the natural vibration of the nanoarches is prescribed with the aid of additional local compliance at the weakened cross-section. An algorithm to determine the eigenfrequencies of the nanoarches is developed with the help of computer software. The effects of various physical and geometrical parameters are recorded and drawn graphically.

Keywords: crack, nanoarches, natural frequency, step

Procedia PDF Downloads 128

Authors: Mimi My Tse

Abstract:

The prevalence of chronic non-cancer pain is high among community-dwelling older adults. Pain affects physical and psychosocial abilities. Older adults tend to be less mobile and have a high tendency to fall risk. In addition, older adults with pain are depressed, anxious, and not too willing to join social activities. This will make them feel very lonely and social isolation. Instead of giving pain management education and programs to older adults/clients, both older adults and their caregivers, it is sad to find that the majority of existing services are given to older adults only. Given the importance of family members in increasing compliance with health-promoting programs, we proposed to offer pain management programs to both older adults with his/her caregiver as a “dyad.” We used the Health Promotion Model and implemented a dyadic pain management program (DPM). The DPM is an 8-week group-based program. The DPM comprises 4 weeks of center-based, face-to-face activities and 4 weeks of digital-based activities delivered via a WhatsApp group. There were 30 dyads (15 in the experimental group with DPM and 15 in the control group with pain education pamphlets). Upon the completion of DPM, pain intensity and pain interference were significantly lower in the intervention group as compared to the control group. At the same time, physical function showed significant improvement and lower depression scores in the intervention group. In conclusion, the study highlights the potential benefits of involving caregivers in the management of chronic pain for older adults. This approach should be widely promoted in managing chronic pain situations for community-dwelling older adults and their caregivers.

Keywords: pain, older adults, dyadic approach, education

Procedia PDF Downloads 78

Authors: Veronika Lesáková, Silvia Slezáková, František Štěpánek

Abstract:

Additive manufacturing technologies producing drug dosage forms aimed at personalized medicine applications are promising strategies with several advantages over the conventional production methods. One of the emerging technologies is 3D printing which reduces manufacturing steps and thus allows a significant drop in expenses. A decrease in material consumption is also a highly impactful benefit as the tested drugs are frequently expensive substances. In addition, 3D printed dosage forms enable increased patient compliance and prevent misdosing as the dosage forms are carefully designed according to the patient’s needs. The incorporation of multiple drugs into a single dosage form further increases the degree of personalization. Our research focuses on the development of 3D printed tablets incorporating multiple drugs (candesartan, losartan) and thermoplastic polymers (e.g., KlucelTM HPC EF). The filaments, an essential feed material for 3D printing,wereproduced via hot-melt extrusion. Subsequently, the extruded filaments of various formulations were 3D printed into tablets using an FDM 3D printer. Then, we have assessed the influence of the internal structure of 3D printed tablets and formulation on dissolution behaviour by obtaining the dissolution profiles of drugs present in the 3D printed tablets. In conclusion, we have developed tablets containing multiple drugs providing modified release profiles. The 3D printing experiments demonstrate the high tunability of 3D printing as each tablet compartment is constructed with a different formulation. Overall, the results suggest that the 3D printing technology is a promising manufacturing approach to dual tablet preparation for personalized medicine.

Keywords: 3D printing, drug delivery, hot-melt extrusion, dissolution kinetics

Procedia PDF Downloads 168

Authors: Osama Shibani

Abstract:

Corporate governance effective is critical to the proper functioning of the banking sector and the economy as a whole, the Basel Committee have issued principles of corporate governance inspired from Organisation for Economic Co-operation and Development (OECD), but there is no single model of corporate governance that can work well in every country; each country, or even each organization should develop its own model that can cater for its specific needs and objectives, the corporate governance in Islamic Institutions is unique and offers a particular structure and guided by a control body which is Shariah supervisory Board (SSB), for this reason Islamic Financial Services Board in Malaysia (IFSB) has amended BCBS corporate governance principles commensurate with Islamic financial Institutions to suit the nature of the work of Islamic institutions, this paper highlight these amended by using comparative analysis method in context of the differences of corporate governance structure of Islamic banks and conventional banks. We find few different between principles (Principle 1: The Board's overall responsibilities, Principles 3: Board’s own structure and practices, Principles 9: Compliance, Principle 10: Internal audit, Principle 12: Disclosure and transparency) and there are similarities between principles (Principle 2: Board qualifications and composition, Principles 4: Senior Management (composition and tasks), Principle 6: Risk Management and Principle 8: Risk communication). Finally, we found that corporate governance principles issued by Islamic Financial Services Board (IFSB) are complemented to CG principles of Basel Committee on Banking Supervision (BCBS) with some modifications to suit the composition of Islamic banks, there are deficiencies in the interest of the Basel Committee to Islamic banks.

Keywords: basel committee (BCBS), corporate governance principles, Islamic financial services board (IFSB), agency theory

Procedia PDF Downloads 294

Authors: Mohamed Islam Dahmani

Abstract:

This research investigates the performance enhancement of semi-flexible pavements by incorporating self-compacting cement mortar as a cementitious grout. The study is divided into three phases for comprehensive evaluation. In the initial phase, a porous asphalt mixture is formulated with a target voids content of 25-30%. The goal is to achieve optimal interconnected voids that facilitate effective penetration of self-compacting cement mortar. The mixture's compliance with porous asphalt performance standards is ensured through tests such as marshal stability, indirect tensile strength, contabro test, and draindown test. The second phase focuses on creating a self-compacting cement mortar with high workability and superior penetration capabilities. This mortar is designed to fill the interconnected voids within the porous asphalt mixture. The formulated mortar's characteristics are assessed through tests like mini V funnel flow time, slump flow mini cone, as well as mechanical properties such as compressive strength, bending strength, and shrinkage strength. In the final phase, the performance of the semi-flexible pavement is thoroughly studied. Various tests, including marshal stability, indirect tensile strength, high-temperature bending, low-temperature bending, resistance to rutting, and fatigue life, are conducted to assess the effectiveness of the self-compacting cement mortar-enhanced pavement.

Keywords: semi-flexible pavements, cementitious grout, self-compacting cement mortar, porous asphalt mixture, interconnected voids, rutting resistance

Procedia PDF Downloads 91

Authors: Muhsin Kizhisseri, Jorg Schluter, Saleh Gharie

Abstract:

Atherosclerosis is the main reason of stroke, which is one of the deadliest diseases in the world. The carotid artery in the brain is the prominent location for atherosclerotic progression, which hinders the blood flow into the brain. The inclusion of computational fluid dynamics (CFD) into the diagnosis cycle to understand the hemodynamics of the patient-specific carotid artery can give insights into stroke prediction. Realistic outlet boundary conditions are an inevitable part of the numerical simulations, which is one of the major factors in determining the accuracy of the CFD results. The Windkessel model-based outlet boundary conditions can give more realistic characteristics of the distal vascular branches of the carotid artery, such as the resistance to the blood flow and compliance of the distal arterial walls. This study aims to find the most influential distal branches of the carotid artery by using the Windkessel model parameters in the outlet boundary conditions. The parametric study approach to Windkessel model parameters can include the geometrical features of the distal branches, such as radius and length. The incorporation of the variations of the geometrical features of the major distal branches such as the middle cerebral artery, anterior cerebral artery, and ophthalmic artery through the Windkessel model can aid in identifying the most influential distal branch in the carotid artery. The results from this study can help physicians and stroke neurologists to have a more detailed and accurate judgment of the patient's condition.

Keywords: stroke, carotid artery, computational fluid dynamics, patient-specific, Windkessel model, distal vascular branches

Procedia PDF Downloads 215

Authors: Ebtisam A. Benomran, Abdurrauf M. Gusbi, Malak S. Elazarg, M. Sultan, Layla M. Kafu, Arwa M. Matoug, Esra E. Benamara

Abstract:

Normal pregnancy is associated with metabolic changes leading to decreased insulin sensitivity and reduced glucose tolerance, however, 3-5% of pregnant women proceed to develop gestational diabetes mellitus (GDM). Researcher studied the use of metformin in many fields and the benefit to risk balance of using metformin during pregnancy and the risk of fetotoxic. In this study we examined the use of Metformin to control Glucose in pregnant Women with gestational diabetes mellitus (GDM) and evaluate its safety use during the first trimester of pregnancy.A group of pregnant patients with gestational diabetes mellitus from the first trimester of pregnancy, non smoking with no family history of congenital malformation disease, aged between (20-45 years) and have no liver diseases and who had indicating good compliance at more than one visit over several month until delivery put on Metformin were participated in this trial. Our study shown that all the studied group of pregnant women using metformin 500 mg daily delivered a healthy babies. Meta-analysis by mother risk program showed no increase in incidence of malformations by use Metformin during the first trimester of pregnancy. A hundred outpatients were participated in the survey on the general knowledge and awareness of diabetic patients to their illness and medication used their aged between 20-40 years old. In this survey we realize that 90% of the doctors are not giving the patient full information about their illness and the use of metformin during pregnancy, also about 65% of the patients did not know about the nutritionist in the hospital and the right control diet for diabetes. Courses on first aid, rapid diagnosis of poisoning and follow the written procedures to dealing with such cases.

Keywords: gestational diabetes, malformations, metformin, pregnancy

Procedia PDF Downloads 491

Authors: C. A Osunla, A. I. Okoh

Abstract:

Treated wastewater effluent has been found to encompass high levels of pollutants, including disease-causing bacteria such as Vibrio pathogens. The current study was designed to evaluate the physicochemical qualities and prevalence of Vibrio pathogens in treated effluents of two wastewater treatment plants (WWTP) in Eastern Cape Province, South Africa over the period of six months. Parameters measured include pH, temperature, electrical conductivity, salinity, turbidity, total dissolved solid (TDS), dissolved oxygen (DO), and free chlorine; and these parameters were simultaneously monitored in the treated final effluents of the two wastewater treatment plants using standard methods. The ranges of values for the physicochemical are: pH (7.0–8.6), total dissolved solids (286.3–916.5 mg/L), electrical conductivity (572.57–1704.5 mS/m), temperature (10.3–28.6 °C), turbidity (4.02–43.20 NTU), free chlorine (0.00–0.19 mg/L), dissolve oxygen (2.06–6.32 mg/L) and biochemical oxygen demand (0.1–9.0 mg/L). The microbiological assessment for both WWTPs revealed the presence of Vibrio counts ranging between 0 and 8.76×104 CFU/100 mL. The obtained values of the measured parameters and Vibrio loads of the treated wastewater effluents were found outside the compliance levels of the South African guidelines and World Health Organization tolerance limits for effluents intended to be discharged into receiving waterbodies. Hence, we conclude that these WWTPs are important point sources of pollution in surface water with potential public health and ecological risks.

Keywords: effluents, public health, South Africa, Vibrio, wastewater

Procedia PDF Downloads 359

Authors: Kharaishvili Eteri

Abstract:

The article highlights the importance of small and medium-sized enterprises in achieving the goals of sustainable development of the economy and increasing the well-being of the population. The opinion is put forward that it is necessary to adapt the activities of small and medium-sized firms in Georgia to sustainable business models. Therefore, it is important to identify the challenges that will ensure compliance with the goals and requirements of sustainable development of small and mediumsized enterprises. Objectives. The goal of the study is to reveal the challenges of sustainable development in small and medium-sized enterprises in Georgia and to develop recommendations for strategic development opportunities. Methodologies The challenges of sustainable development of small and medium-sized enterprises are investigated with the following methodology: bibliographic research of scientific works and reports of organizations is carried out; Based on the grouping of sustainable development goals, the performance indicators of these goals are studied; Differences with respect to the corresponding indicators of European countries are determined by the comparison method; The matrix scheme establishes the conditions and tools for sustainable development; Challenges of sustainable development are identified by factor analysis. Contributions Trends in the sustainable development of small and medium-sized enterprises are studied from the point of view of economic, social and environmental factors; To ensure sustainability, the conditions and tools for sustainable development are established (certified supply chains and global markets, allocation of financial resources necessary for sustainable development, proper public procurement, highly qualified workforce, etc.); Several main challenges have been identified in the sustainable development of small and medium-sized enterprises, including: limited internal resources; Institutional factors, especially vague and imperfect regulations, bureaucracy; low level of investments; Low level of qualification of human capital and others.

Keywords: small and medium-sized enterprises, sustainable development, conditions of sustainable development, strategic directions of sustainable development.

Procedia PDF Downloads 103

Authors: Denise Levy

Abstract:

Nuclear technology is part of our everyday life and its beneficial applications help to improve the quality of our lives. Nevertheless, in Brazil, most often the media and social networks tend to associate radiation to nuclear weapons and major accidents, and there is still great misunderstanding about the peaceful applications of nuclear science. The Educational Portal Radioatividades (Radioactivities) is a corporate social responsibility initiative that takes advantage of the growing impact of Internet to offer high quality scientific information for teachers and students throughout Brazil. This web-based initiative focusses on the positive applications of nuclear technology, presenting the several contributions of ionizing radiation in different contexts, such as nuclear medicine, agriculture techniques, food safety and electric power generation, proving nuclear technology as part of modern life and a must to improve the quality of our lifestyle. This educational project aims to contribute for democratization of scientific education and social inclusion, approaching society to scientific knowledge, promoting critical thinking and inspiring further reflections. The website offers a wide variety of ludic activities such as curiosities, interactive exercises and short courses. Moreover, teachers are offered free web-based material with full instructions to be developed in class. Since year 2013, the project has been developed and improved according to a comprehensive study about the realistic scenario of ICTs infrastructure in Brazilian schools and in full compliance with the best e-learning national and international recommendations.

Keywords: information and communication technologies, nuclear technology, science communication, society and education

Procedia PDF Downloads 326

Authors: Joshua Loiselle

Abstract:

This paper discusses the challenges engineering teams face in conducting Failure Modes and Effects Analysis (FMEA) studies. This paper focuses on the specific topic of improving the efficiency and effectiveness of FMEA studies. Modern economic needs and increased business competition require engineers to constantly develop newer and better solutions within shorter timeframes and tighter margins. In addition, documentation requirements for meeting standards/regulatory compliance and customer needs are becoming increasingly complex and verbose. Managing open actions and continuous improvement activities across all projects, product variations, and processes in addition to daily engineering tasks is cumbersome, time consuming, and is susceptible to errors, omissions, and non-conformances. FMEA studies are proven methods for improving products and processes while subsequently reducing engineering workload and improving machine and resource availability through a pre-emptive, systematic approach of identifying, analyzing, and improving high-risk components. If implemented correctly, FMEA studies significantly reduce costs and improve productivity. However, the value of an effective FMEA is often shrouded by a lack of clarity and structure, misconceptions, and previous experiences and, as such, FMEA studies are frequently grouped with the other required information and documented retrospectively in preparation of customer requirements or audits. Performing studies in this way only adds cost to a project and perpetuates the misnomer that FMEA studies are not value-added activities. This paper discusses the benefits of effective FMEA studies, the challenges related to conducting FMEA studies, best practices for efficiently overcoming challenges via structure and automation, and the benefits of implementing those practices.

Keywords: FMEA, quality, APQP, PPAP

Procedia PDF Downloads 304

Authors: Chun-Yuan Chen, Ming-Chang Li, Xiu-Hui Wen, Yi-Ching Tu

Abstract:

The objective of this study explores GPS (Global Positioning System) applied to trace construction vehicles such as trucks or cranes, help to pattern the earth-dumping stations of traffic construction in Taiwan. Traffic construction in this research is defined as the engineering of high-speed railways, expressways, and which that distance more than kilometers. Audit the location and check the compliance with regulations of earth-dumping stations is one of important tasks in Taiwan EPA. Basically, the earth-dumping station was known as one source of particulate matter from air pollution during construction process. Due to GPS data can be analyzed quickly and be used conveniently, this study tried to find out dumping stations by modeling vehicles tracks from GPS data during work cycle of construction. The GPS data updated from 13 vehicles related to an expressway construction in central Taiwan. The GPS footprints were retrieved to Keyhole Markup Language (KML) files so that can pattern the tracks of trucks by computer applications, the data was collected about eight months- from Feb. to Oct. in 2017. The results of GPS footprints identified dumping station and outlined the areas of earthwork had been passed to the Taiwan EPA for on-site inspection. Taiwan EPA had issued advice comments to the agency which was in charge of the construction to prevent the air pollution. According to the result of this study compared to the commonly methods in inspecting environment by manual collection, the GPS with KML patterning and modeling method can consumes less time. On the other hand, through monitoring the GPS data from construction vehicles could be useful for administration to development and implementation of strategies in environmental management.

Keywords: automatic management, earth-dumping station, environmental management, Global Positioning System (GPS), particulate matter, traffic construction

Procedia PDF Downloads 164

Authors: Larissa Burruano, Sergey Grabovyj, Irina Nguen

Abstract:

The study aimed to assess the level of adherence to anti retroviral therapy (ART) and to examine the relationship between adherence and risk behavior factor (drug use) among patients infected with HIV. The patients with newly diagnosed or established HIV infection under follow-up at the Sumskij Regional Centre for AIDS Prevention in Ukraine were eligible for this study. Medical records were used to measure the patient’s adherence to medication. Measurements were obtained at month 6 and at month 12 to calculate the number of medication omission during the past 30 days: (on a 2-point scale – once until three in a month – were considered adherent, three and more in a month – were considered non-adherent). Of the 50 study participants, 27 (54.0%) were men and 23 (46.0%) women. The mean age is 35.2 years (SD= 5.1). A majority of the patients (82.0%) is in the age group of 25-30 years. The main level of adherence was 74.0% and 66.0% at 6 and 12 months, respectively. The main routes of HIV transmission were drug injection among men 12 (44.4%) and sexual contact among women 11 (47.8%). Univariate analyses indicated that patients who had lower level of education were more likely to have been non-adherent at month 6- (X2 =5.1, n=50, p < .05) and at month 12 (X2 = 4.34, n=50, p < .05). Multivariate tests showed that only age (OR= 1.163 [95% CI 0.98–1.370]) was significant independent predictor of treatment adherence, while gender, education, employment status were not predictive for the risk of developing non-compliance. There was not a significant interaction between non-adherence and intravenous drug use. Consistent with these findings, younger people were more likely to have missed a dose of their medication because they had a greater sense of invulnerability than older patients. The study indicates that the socio demographic characteristic should be taken into an account in the future research regarding adherence in the case of HIV infection. If the patient anti retroviral adherence can be improved by qualitatively better medical care in all regions of the Ukraine, behavioral changes in the population can to be expected in the long term.

Keywords: HIV, antiretroviral therapy, adherence, Ukraine, Eastern Europe

Procedia PDF Downloads 289

Authors: Sipho Mbatha, Anne Mastament-Mason

Abstract:

The Multi-Fibre Arrangement (MFA) which regulated all trade in the Apparel Manufacturing Industries (AMI) for four decades was dissolved in 2005. Since 2005, the Apparel Manufacturing Industry of South Africa (AMISA) has been battling to adjust to an environment of liberalised trade, mainly due to strategic, infrastructural and skills factors. In developing competitive advantage strategy for the AMISA, the study aimed to do the following (1) to apply Porter’s diamond model’s determinant “Factor Condition” as framework to develop competitive advantage strategies. (2) Examine the effectiveness of government policy Industrial Policy Action Plan (IPAP 2007) in supporting AMISA. (3) Examine chance events that could be used as bases for competitive advantage strategies for the AMISA. This study found that the lack of advanced skills and poor infrastructure are affecting the competitive advantage of AMISA. The then Clothing, Textiles, Leather and Footwear Sector Education and Training Authority (CTLF-SETA) has also fallen short of addressing the skills gap within the apparel manufacturing industries. The only time that AMISA have shown signs of competitive advantage was when they made use of government grants and incentives available to only compliant AMISA. The findings have shown that the apparel retail groups have shown support for the AMISA by shouldering raw material costs, making it easier to manufacture the required apparel at acceptable lead times. AMISA can compete in low end apparel, provided quick response is intensified, the development of local textiles and raw materials is expedited.

Keywords: compliance rule, apparel manufacturing idustry, factor conditions, advance skills, industrial policy action plan of South Africa

Procedia PDF Downloads 605

Authors: Ajay Kumar Yadav, Masum Paudel, Ritesh Chaudhary

Abstract:

Background: Understanding the diagnosis and the treatment plan is very important for the patient which reflects the effectiveness of the patient care as well as counseling. Large groups of patients do not understand their emergency care plan or their discharge instructions. With only a little more than 2/3ʳᵈ of the adult population is literate and poorly distributed health service institutions in Nepal, exploring the current status of patient understanding of their diagnosis and treatment would help identify interventions to improve patient compliance with the provided care and the treatment outcomes. Objectives: This study was conducted to identify and describe the areas of patients’ understanding and confusion regarding emergency care and discharge instructions at the Emergency ward of B. P. Koirala Institute of Health Sciences teaching hospital, Dharan, Nepal. Methods: A cross-sectional study was conducted among 426 patients discharged from the emergency unit of BPKIHS. Cases who are leaving against medical advice absconded cases and those patients who came just for vaccination are excluded from the study. Patients’ understanding of the treatment plan and diagnosis was measured. Results: There were 60% men in this study. More than half of the participants reported not being able to read English. More than 90% of the respondents reported they could not read their prescription at all. While patient could point out their understanding of their diagnosis at discharge, most of them could not tell the names and the dosage of all the drugs prescribed to them at discharge. More than 95% of the patients could not tell the most common side effects of the drugs that they are prescribed. Conclusions: There is a need to further explore the factors influencing the understanding of the patients regarding their treatment plan. Interventions to understand the health literacy needs and ways to improve the health literacy of the patients are needed.

Keywords: discharge instruction, emergency ward, health literacy, treatment plan

Procedia PDF Downloads 143

Authors: Emma Nemishalyan

Abstract:

It is believed that learners’ mother tongue (L1 hereafter) has a huge impact on their second language acquisition (L2 hereafter). This hypothesis has been exposed to both positive and negative criticism. Based on research results of a wide range of learners’ corpora (Chinese, Japanese, Spanish among others) the hypothesis has either been proved or disproved. However, no such study has been conducted on the Armenian learners. The aim of this paper is to understand the implication of the hypothesis on the Armenian learners’ corpus in terms of the use of the passive voice. To this end, the method of Contrastive Interlanguage Analysis (hereafter CIA) has been used on native speakers’ corpus (Louvain Corpus of Native English Essays (LOCNESS)) and Armenian learners’ corpus which has been compiled by me in compliance with International Corpus of Learner English (ICLE) guidelines. CIA compares the interlanguage (the language produced by learners) with the one produced by native speakers. With the help of this method, it is possible not only to highlight the mistakes that learners make, but also to underline the under or overuses. The choice of the grammar issue (passive voice) is conditioned by the fact that typologically Armenian and English are drastically different as they belong to different branches. Moreover, the passive voice is considered to be one of the most problematic grammar topics to be acquired by learners of the English language. Based on this difference, we hypothesized that Armenian learners would either overuse or underuse some types of the passive voice. With the help of Lancsbox software, we have identified the frequency rates of passive voice usage in LOCNESS and Armenian learners’ corpus to understand whether the latter have the same usage pattern of the passive voice as the native speakers. Secondly, we have identified the types of the passive voice used by the Armenian leaners trying to track down the reasons in their mother tongue. The results of the study showed that Armenian learners underused the passive voices in contrast to native speakers. Furthermore, the hypothesis that learners’ L1 has an impact on learners’ L2 acquisition and production was proved.

Keywords: corpus linguistics, applied linguistics, second language acquisition, corpus compilation

Procedia PDF Downloads 108