Search results for: casual-leisure information behaviors

Authors: Lely A. Luengas, Pedro R. Vizcaya, Giovanni Sánchez

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In this paper, a methodology is presented to obtain the Static Alignment Model for any transtibial amputee person. The proposed methodology starts from experimental data collected on the Hospital Militar Central, Bogotá, Colombia. The effects of transtibial prosthesis malalignment on amputees were measured in terms of joint angles, center of pressure (COP) and weight distribution. Some statistical tools are used to obtain the model parameters. Mathematical predictive models of prosthetic alignment were created. The proposed models are validated in amputees and finding promising results for the prosthesis Static Alignment. Static alignment process is unique to each subject; nevertheless the proposed methodology can be used in each transtibial amputee.

Keywords: information theory, prediction model, prosthetic alignment, transtibial prosthesis

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Authors: Afaf Abdallah, Moawia Elsadig

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Background: Cervical cancer is the second most common women cancer among worldwide; representing 13% of female cancers. In Sudan, it ranks as the second most frequent cancer among women as other developing countries. Aim: Is to study awareness, attitude of nursing students towards cervical cancer prevention. The results: Most of the students were not aware of other screening methods than Pap smear test. However, half of the respondents showed positive attitudes towards HPV vaccination. More than two-thirds of respondents exhibited a positive attitude and were willing to undergo Pap smear in the future. Conclusion: The study shows that the majority of the participants have poor information, education would motivate nurses to participate actively in awareness raising, screening, and management.

Keywords: cervical cancer, knowledge, attitude, screening

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Authors: Turan Cetinkaya

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The aim of this study is to determine the relation of the level of social anxiety to various variables of the students in physical education and sports departments. 229 students who are studying at the departments of physical education and sports teaching, sports management and coaching in Ahi Evran University, College of Physical Education and Sports participate in the research. Personal information tool and social anxiety scale consisting 30 items were used as data collection tool in the research. Distribution, frequency, t-test and ANOVA test were used in the comparison of the related data. As a result of statistical analysis, social anxiety levels do not differ according to gender, income level, sports type and national player status.

Keywords: social anxiety, undergraduates, sport, unıversty

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Authors: Shireesha Devraj, Vishwanath Kokkonda

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Information Technology Industry is one of the fastest up-and-coming, knowledge and skill concentrated industries in India. India preserves its position as the world’s notable global sourcing terminus for IT services. The swift progress in the competitive age is possible only through effective human resource development practices. In the IT industry attracting, nurturing talent, retaining and managing human resources have been the principal issues. The sustenance and growth of IT companies worldwide depends on the intellectual capital it possesses. The IT sector cannot be effectively managed through traditional human resource development practices. In order to stay competitive in future, the IT sector in India has to enrich the skilled talent pool through pertinent HRD practices. An attempt is made in this paper to study the trends in Indian IT Industry.

Keywords: HRD practices, IT industry, India, competitive age

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Authors: M. Hijazi, A. Zeki, A. Ismail

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An enormous amount of valuable human knowledge is preserved in documents. The rapid growth in the number of machine-readable documents for public or private access requires the use of automatic text classification. Text classification can be defined as assigning or structuring documents into a defined set of classes known in advance. Arabic text classification methods have emerged as a natural result of the existence of a massive amount of varied textual information written in the Arabic language on the web. This paper presents a review on the published researches of Arabic Text Classification using classical data representation, Bag of words (BoW), and using conceptual data representation based on semantic resources such as Arabic WordNet and Wikipedia.

Keywords: Arabic text classification, Arabic WordNet, bag of words, conceptual representation, semantic relations

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Authors: Temitope O. Tokosi, Visvanathan Naicker

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Patient health records contain sensitive information for which an electronic patient record (EPR) system can safely secure and transmit amongst clinicians for use in improving health delivery. Clinician’s use of the behaviour of these systems is under scrutiny to assess their attributes towards health technology. South Africa (SA) clinicians responded to a pilot study survey to assess their understanding of EPR, what attributes are important towards technology use and more importantly streamlining the survey for a larger study. Descriptive statistics using mean scores was used because of the small sample size of 11 clinicians who completed the survey. Nine (9) constructs comprising 62 items were used and a Cronbach alpha score of 0.883 was obtained. Limitations and discussions conclude the study.

Keywords: EPR, clinicians, pilot study, South Africa

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Authors: H. Benmoussa, A. A. El Kalam, A. Ait Ouahman

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The design and implementation of intrusion detection systems (IDS) remain an important area of research in the security of information systems. Despite the importance and reputation of the current intrusion detection systems, their efficiency and effectiveness remain limited as they should include active defense approach to allow anticipating and predicting intrusions before their occurrence. Consequently, they must be readapted. For this purpose we suggest a new generation of distributed intrusion detection system based on preventive detection approach and using intelligent and mobile agents. Our architecture benefits from mobile agent features and addresses some of the issues with centralized and hierarchical models. Also, it presents advantages in terms of increasing scalability and flexibility.

Keywords: Intrusion Detection System (IDS), preventive detection, mobile agents, distributed architecture

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Authors: S. Abou El-Azm, U. Kruchonak, M. Gostkin, A. Guskov, A. Zhemchugov

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Semiconductor detectors are widely used in nuclear physics and high-energy physics experiments. The application of semiconductor detectors could be limited by their ultimate radiation resistance. The increase of radiation defects concentration leads to significant degradation of the working parameters of semiconductor detectors. The investigation of radiation defects properties in order to enhance the radiation hardness of semiconductor detectors is an important task for the successful implementation of a number of nuclear physics experiments; we presented some information about radiation hardness materials like diamond, sapphire and CdTe. Also, the results of measurements I-V characteristics, charge collection efficiency and its dependence on the bias voltage for different doses of high resistivity (GaAs: Cr) and Si at LINAC-200 accelerator and reactor IBR-2 are presented.

Keywords: semiconductor detectors, radiation hardness, GaAs, Si, CCE, I-V, C-V

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Authors: Gopinath Rathod, Vinod Puranik

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Sustainability is regarded as a key concept for survival in the competitive scenario. Industrial risk and diversification of risk type’s increases with industrial developments. In the context of sustainable manufacturing, the evaluation of risk is difficult because of the incomplete information and multiple indicators. Fuzzy Multiple Attribute Decision Method (FMADM) has been used with a three level hierarchical decision making model to evaluate aggregate risk for sustainable manufacturing projects. A case study has been presented to reflect the risk characteristics in sustainable manufacturing projects.

Keywords: sustainable manufacturing, decision making, aggregate risk, fuzzy logic, fuzzy multiple attribute decision method

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Authors: Minna Pikkarainen, Yueqiang Xu

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The integration of digital technology with existing healthcare processes has been painfully slow, a huge gap exists between the fields of strictly regulated official medical care and the quickly moving field of health and wellness technology. We claim that the promises of preventive healthcare can only be fulfilled when this gap is closed – health care and self-care becomes seamless continuum “correct information, in the correct hands, at the correct time allowing individuals and professionals to make better decisions” what we call connected health approach. Currently, the issues related to security, privacy, consumer consent and data sharing are hindering the implementation of this new paradigm of healthcare. This could be solved by following MyData principles stating that: Individuals should have the right and practical means to manage their data and privacy. MyData infrastructure enables decentralized management of personal data, improves interoperability, makes it easier for companies to comply with tightening data protection regulations, and allows individuals to change service providers without proprietary data lock-ins. This paper tackles today’s unprecedented challenges of enabling and stimulating multiple healthcare data providers and stakeholders to have more active participation in the digital health ecosystem. First, the paper systematically proposes the MyData approach for healthcare and preventive health data ecosystem. In this research, the work is targeted for health and wellness ecosystems. Each ecosystem consists of key actors, such as 1) individual (citizen or professional controlling/using the services) i.e. data subject, 2) services providing personal data (e.g. startups providing data collection apps or data collection devices), 3) health and wellness services utilizing aforementioned data and 4) services authorizing the access to this data under individual’s provided explicit consent. Second, the research extends the existing four archetypes of orchestrator-driven healthcare data business models for the healthcare industry and proposes the fifth type of healthcare data model, the MyData Blockchain Platform. This new architecture is developed by the Action Design Research approach, which is a prominent research methodology in the information system domain. The key novelty of the paper is to expand the health data value chain architecture and design from centralization and pseudo-decentralization to full decentralization, enabled by blockchain, thus the MyData blockchain platform. The study not only broadens the healthcare informatics literature but also contributes to the theoretical development of digital healthcare and blockchain research domains with a systemic approach.

Keywords: blockchain, health data, platform, action design

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Authors: Maria Botero-Uribe, Melissa Fitzgerald, Robert Gilbert, Kim Bryceson, Jocelyn Midgley

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French fry manufacturing involves a series of processes in which structural properties of potatoes are modified to produce crispy french fries which consumers enjoy. In addition to the traditional french fry manufacturing process, the industry is applying a relatively new process called pulsed electrical field (PEF) to the whole potatoes. There is a wealth of information on the technical treatment conditions of PEF, however, there is a lack of information about its effect on the structural properties that affect texture and its synergistic interactions with the other manufacturing steps of french fry production. The effect of PEF on starch gelatinisation properties of Russet Burbank potato was measured using a Differential Scanning Calorimeter. Cation content (K+, Ca2+ and Mg2+) was determined by inductively coupled plasma optical emission spectrophotometry. Firmness, and toughness of raw and blanched potatoes were determined in an uniaxial compression test. Moisture content was determined in a vacuum oven and oil content was measured using the soxhlet system with hexane. The final texture of the french fries – crispness - was determined using a three bend point test. Triangle tests were conducted to determine if consumers were able to perceive sensory differences between French fries that were PEF treated and those without treatment. The concentration of K+, Ca2+ and Mg2+ decreased significantly in the raw potatoes after the PEF treatment. The PEF treatment significantly increased modulus of elasticity, compression strain, compression force and toughness in the raw potato. The PEF-treated raw potato were firmer and stiffer, and its structure integrity held together longer, resisted higher force before fracture and stretched further than the untreated ones. The strain stress relationship exhibited by the PEF-treated raw potato could be due to an increase in the permeability of the plasmalema and tonoplasm allowing Ca2+ and Mg2+ cations to reach the cell wall and middle lamella, and be available for cross linking with the pectin molecule. The PEF-treated raw potato exhibited a slightly higher onset gelatinisation temperatures, similar peak temperatures and lower gelatinisation ranges than the untreated raw potatoes. The final moisture content of the french fries was not significantly affected by the PEF treatment. Oil content in the PEF- treated potatoes was lower than the untreated french fries, however, not statistically significant at 5 %. The PEF treatment did not have an overall significant effect on french fry crispness (modulus of elasticity), flexure stress or strain. The triangle tests show that most consumers could not detect a difference between French fries that received a PEF treatment from those that did not.

Keywords: french fries, mechanical properties, PEF, potatoes

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Authors: Susmita Ghosh, Bhaskar Bhowmick

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Market is an important factor for start-ups to look into during decision-making in product development and related areas. Emerging country markets are more uncertain in terms of information availability and institutional supports. The literature review of market uncertainty reveals the need for identifying factors representing the market uncertainty. This paper identifies factors for market uncertainty using Exploratory Factor Analysis (EFA) and confirms the number of factor retention using an alternative factor retention criterion, ‘Parallel Analysis’. 500 entrepreneurs, engaged in start-ups from all over India participated in the study. This paper concludes with the factor structure of ‘market uncertainty’ having dimensions of uncertainty in industry orientation, uncertainty in customer orientation and uncertainty in marketing orientation.

Keywords: uncertainty, market, orientation, competitor, demand

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Authors: Samar Alarif

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Smart sustainable educational campuses are the latest paradigm of innovation in the education domain. Campuses become a hub for sustainable environmental innovations. University has a vital role in paving the road for digital transformations in the infrastructure domain by preparing skilled engineers and specialists. The open digital platform enables smart campuses to simulate real education experience by managing their infrastructure within the curriculums. Moreover, it allows the engagement between governments, businesses, and citizens to push for innovation and sustainable services. Urban and building information modeling platforms have recently attained widespread attention in smart campuses due to their applications and benefits for creating the campus's digital twin in the form of an open digital platform. Qualitative and quantitative strategies were used in directing this research to develop and validate the UIM/BIM platform benefits for smart campuses FM and its impact on the institution's sustainable vision. The research findings are based on literature reviews and case studies of the TU berlin El-Gouna campus. Textual data will be collected using semi-structured interviews with actors, secondary data like BIM course student projects, documents, and publications related to the campus actors. The study results indicated that UIM/BIM has several benefits for the smart campus. Universities can achieve better capacity-building by integrating all the actors in the UIM/BIM process. Universities would achieve their community outreach vision by launching an online outreach of UIM/BIM course for the academic and professional community. The UIM/BIM training courses would integrate students from different disciplines and alumni graduated as well as engineers and planners and technicians. Open platforms enable universities to build a partnership with the industry; companies should be involved in the development of BIM technology courses. The collaboration between academia and the industry would fix the gap, promote the academic courses to reply to the professional requirements, and transfer the industry's academic innovations. In addition to that, the collaboration between academia, industry, government vocational and training centers, and civil society should be promoted by co-creation workshops, a series of seminars, and conferences. These co-creation activities target the capacity buildings and build governmental strategies and policies to support expanding the sustainable innovations and to agree on the expected role of all the stakeholders to support the transformation.

Keywords: smart city, smart educational campus, UIM, urban platforms, sustainable campus

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Authors: Kwedi L. M. Nsah, Hisao Uchiki

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Quantum computation is a new and exciting field making use of quantum mechanical phenomena. In classical computers, information is represented as bits, with values either 0 or 1, but a quantum computer uses quantum bits in an arbitrary superposition of 0 and 1, enabling it to reach beyond the limits predicted by classical information theory. lanthanide ion quantum computer is an organic crystal, having a lanthanide ion. Europium is a favored lanthanide, since it exhibits nuclear spin coherence times, and Eu(III) is photo-stable and has two stable isotopes. In a europium organic crystal, the key factor is the mutual dipole-dipole interaction between two europium atoms. Crystals of the complex were formed by making a 2 :1 reaction of Eu(fod)3 and bpm. The transparent white crystals formed showed brilliant red luminescence with a 405 nm laser. The photoluminescence spectroscopy was observed both at room and cryogenic temperatures (300-14 K). The luminescence spectrum of [Eu(fod)3(μ-bpm) Eu(fod)3] showed characteristic of Eu(III) emission transitions in the range 570–630 nm, due to the deactivation of 5D0 emissive state to 7Fj. For the application of dinuclear Eu3+ complex to q-bit device, attention was focused on 5D0 -7F0 transition, around 580 nm. The presence of 5D0 -7F0 transition at room temperature revealed that at least one europium symmetry had no inversion center. Since the line was unsplit by the crystal field effect, any multiplicity observed was due to a multiplicity of Eu3+ sites. For q-bit element, more narrow line width of 5D0 → 7F0 PL band in Eu3+ ion was preferable. Cryogenic temperatures (300 K – 14 K) was applicable to reduce inhomogeneous broadening and distinguish between ions. A CCD image sensor was used for low temperature Photoluminescence measurement, and a far better resolved luminescent spectrum was gotten by cooling the complex at 14 K. A red shift by 15 cm-1 in the 5D0 - 7F0 peak position was observed upon cooling, the line shifted towards lower wavenumber. An emission spectrum at the 5D0 - 7F0 transition region was obtained to verify the line width. At this temperature, a peak with magnitude three times that at room temperature was observed. The temperature change of the 5D0 state of Eu(fod)3(μ-bpm)Eu(fod)3 showed a strong dependence in the vicinity of 60 K to 100 K. Thermal quenching was observed at higher temperatures than 100 K, at which point it began to decrease slowly with increasing temperature. The temperature quenching effect of Eu3+ with increase temperature was caused by energy migration. 100 K was the appropriate temperature for the observation of the 5D0 - 7F0 emission peak. Europium dinuclear complex bridged by bpm was successfully prepared and monitored at cryogenic temperatures. At 100 K the Eu3+-dope complex has a good thermal stability and this temperature is appropriate for the observation of the 5D0 - 7F0 emission peak. Sintering the sample above 600o C could also be a method to consider but the Eu3+ ion can be reduced to Eu2+, reasons why cryogenic temperature measurement is preferably over other methods.

Keywords: Eu(fod)₃, europium dinuclear complex, europium ion, quantum bit, quantum computer, 2, 2-bipyrimidine

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Authors: Faruk Ozdemir, Roy Kalawsky, Peter Hubbard

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Accurate estimation of RUL provides a basis for effective predictive maintenance, reducing unexpected downtime for industrial equipment. However, while models such as the Random Forest have effective predictive capabilities, they are the so-called ‘black box’ models, where interpretability is at a threshold to make critical diagnostic decisions involved in industries related to aviation. The purpose of this work is to present a prognostic framework that embeds Explainable Artificial Intelligence (XAI) techniques in order to provide essential transparency in Machine Learning methods' decision-making mechanisms based on sensor data, with the objective of procuring actionable insights for the aviation industry. Sensor readings have been gathered from critical equipment such as turbofan jet engine and landing gear, and the prediction of the RUL is done by a Random Forest model. It involves steps such as data gathering, feature engineering, model training, and evaluation. These critical components’ datasets are independently trained and evaluated by the models. While suitable predictions are served, their performance metrics are reasonably good; such complex models, however obscure reasoning for the predictions made by them and may even undermine the confidence of the decision-maker or the maintenance teams. This is followed by global explanations using SHAP and local explanations using LIME in the second phase to bridge the gap in reliability within industrial contexts. These tools analyze model decisions, highlighting feature importance and explaining how each input variable affects the output. This dual approach offers a general comprehension of the overall model behavior and detailed insight into specific predictions. The proposed framework, in its third component, incorporates the techniques of causal analysis in the form of Granger causality tests in order to move beyond correlation toward causation. This will not only allow the model to predict failures but also present reasons, from the key sensor features linked to possible failure mechanisms to relevant personnel. The causality between sensor behaviors and equipment failures creates much value for maintenance teams due to better root cause identification and effective preventive measures. This step contributes to the system being more explainable. Surrogate Several simple models, including Decision Trees and Linear Models, can be used in yet another stage to approximately represent the complex Random Forest model. These simpler models act as backups, replicating important jobs of the original model's behavior. If the feature explanations obtained from the surrogate model are cross-validated with the primary model, the insights derived would be more reliable and provide an intuitive sense of how the input variables affect the predictions. We then create an iterative explainable feedback loop, where the knowledge learned from the explainability methods feeds back into the training of the models. This feeds into a cycle of continuous improvement both in model accuracy and interpretability over time. By systematically integrating new findings, the model is expected to adapt to changed conditions and further develop its prognosis capability. These components are then presented to the decision-makers through the development of a fully transparent condition monitoring and alert system. The system provides a holistic tool for maintenance operations by leveraging RUL predictions, feature importance scores, persistent sensor threshold values, and autonomous alert mechanisms. Since the system will provide explanations for the predictions given, along with active alerts, the maintenance personnel can make informed decisions on their end regarding correct interventions to extend the life of the critical machinery.

Keywords: predictive maintenance, explainable artificial intelligence, prognostic, RUL, machine learning, turbofan engines, C-MAPSS dataset

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Authors: Irtaza M. Syed, Kaamran Raahemifar

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This paper presents modeling of a Alternating Current (AC) Photovoltaic (PV) module using Matlab/Simulink. The proposed AC-PV module model is simple, realistic, and application oriented. The model is derived on module level as compared to cell level directly from the information provided by the manufacturer data sheet. DC-PV module, MPPT control, BC, VSI and LC filter, all were treated as a single unit. The model accounts for changes in variations of both irradiance and temperature. The AC-PV module proposed model is simulated and the results are compared with the datasheet projected numbers to validate model’s accuracy and effectiveness. Implementation and results demonstrate simplicity and accuracy, as well as reliability of the model.

Keywords: PV modeling, AC PV Module, datasheet, VI curves irradiance, temperature, MPPT, Matlab/Simulink

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Authors: Qiang Wang, Hongyang Yu, MingRong Lai, Miao Luo

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This paper presents a method for accurately localizing and interacting with known surface defects by overlaying patterns onto real-world surfaces using a projection system. Given the world coordinates of the defects, we project corresponding patterns onto the surfaces, providing an intuitive visualization of the specific defect locations. To enable users to interact with and retrieve more information about individual defects, we implement a gesture recognition system based on a pruned and optimized version of YOLOv6. This lightweight model achieves an accuracy of 82.8% and is suitable for deployment on low-performance devices. Our approach demonstrates the potential for enhancing defect identification, inspection processes, and user interaction in various applications.

Keywords: defect localization, projection mapping, gesture recognition, YOLOv6

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Authors: Sarah O. Alhumoud, Mawaheb I. Altuwaijri, Tarfa M. Albuhairi, Wejdan M. Alohaideb

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Large-scale data stream analysis has become one of the important business and research priorities lately. Social networks like Twitter and other micro-blogging platforms hold an enormous amount of data that is large in volume, velocity and variety. Extracting valuable information and trends out of these data would aid in a better understanding and decision-making. Multiple analysis techniques are deployed for English content. Moreover, one of the languages that produce a large amount of data over social networks and is least analyzed is the Arabic language. The proposed paper is a survey on the research efforts to analyze the Arabic content in Twitter focusing on the tools and methods used to extract the sentiments for the Arabic content on Twitter.

Keywords: big data, social networks, sentiment analysis, twitter

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Authors: Austin Vander Wel, Katherin Vargas Henao

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Washington, DC, is a city in which Spanish, along with several other minority languages, is prevalent not only among tourists but also those living within city limits. In response to this linguistic diversity and DC’s adoption of the Language Access Act in 2004, the Washington Metropolitan Area Transit Authority (WMATA) committed to addressing the need for equal linguistic representation and established a five-step plan to provide the best multilingual information possible for public transportation users. The current study, however, strongly suggests that this de jure policy does not align with the reality of Spanish’s representation on DC public transportation–although perhaps doing so in an unexpected way. In order to investigate Spanish’s de facto representation and how it contrasts with de jure policy, this study implements a linguistic landscapes methodology that takes critical language-policy as its theoretical framework (Tollefson, 2005). Specifically concerning de facto representation, it focuses on the discrepancies between digital spaces and the actual physical spaces through which users travel. These digital vs. in situ conditions are further analyzed by separately addressing aural and visual modalities. In digital spaces, data was collected from WMATA’s website (visual) and their bilingual hotline (aural). For in situ spaces, both bus and metro areas of DC public transportation were explored, with signs comprising the visual modality and recordings, driver announcements, and interactions with metro kiosk workers comprising the aural modality. While digital spaces were considered to successfully fulfill WMATA’s commitment to representing Spanish as outlined in the de jure policy, physical spaces show a large discrepancy between what is said and what is done, particularly regarding the bus system, in addition to the aural modality overall. These discrepancies in situ spaces place Spanish speakers at a clear disadvantage, demanding additional resources and knowledge on the part of residents with limited or no English proficiency in order to have equal access to this public good. Based on our critical language-policy analysis, while Spanish is represented as a right in the de jure policy, its implementation in situ clearly portrays Spanish as a problem since those seeking bilingual information can not expect it to be present when and where they need it most (Ruíz, 1984; Tollefson, 2005). This study concludes with practical, data-based steps to improve the current situation facing DC’s public transportation context and serves as a model for responding to inadequate enactment of de jure policy in other language policy settings.

Keywords: Urban landscape, language access, critical-language policy, spanish, public transportation

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Authors: O. Poleshchuk, E. Komarov

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In this paper, semantic spaces with the properties of completeness and orthogonality (complete orthogonal semantic spaces) were chosen as models of expert evaluations. As the theoretical and practical studies have shown all the properties of complete orthogonal semantic spaces correspond to the thinking activity of experts that is why these semantic spaces were chosen for modeling. Two methods of construction such spaces were proposed. Models of comparative and fuzzy cluster analysis of expert evaluations were developed. The practical application of the developed methods has demonstrated their viability and validity.

Keywords: expert evaluation, comparative analysis, fuzzy cluster analysis, theoretical and practical studies

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Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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Authors: Thaminda Liyanage, Anuga Liyanage, Chamila Kurukulasuriya, Sidath Bandara

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Background: The burden of chronic kidney disease (CKD) is growing rapidly around the world, particularly in Asia. Over the last two decades Sri Lanka has experienced an epidemic of CKD with ever growing number of patients pursuing medical care due to CKD and its complications, specially in the “Mahaweli” river basin in north central region of the island nation. This was apparently a new form of CKD which was not attributable to conventional risk factors such as diabetes mellitus, hypertension or infection and widely termed as “CKD-unknown” or “CKDu”. In the past decade a number of small scale studies were conducted to determine the aetiology, prevalence and complications of CKDu in North Central region. These hospital-based studies did not provide an accurate estimate of the problem as merely 10% or less of the people with CKD are aware of their diagnosis even in developed countries with better access to medical care. Interestingly, similar observations were made on the changing epidemiology of obesity in the region but no formal study was conducted to date to determine the magnitude of obesity burden. Moreover, if increasing obesity in the region is associated with CKD epidemic is yet to be explored. Methods: We will conduct an area wide cross sectional survey among all adult residents of the “Mahaweli” development project area 5, in the North Central Province of Sri Lanka. We will collect relevant medical history, anthropometric measurements, blood and urine for hematological and biochemical analysis. We expect a participation rate of 75%-85% of all eligible participants. Participation in the study is voluntary, there will be no incentives provided for participation. Every analysis will be conducted in a central laboratory and data will be stored securely. We will calculate the prevalence of obesity and chronic kidney disease, overall and by stage using total number of participants as the denominator and report per 1000 population. The association of obesity and CKD will be assessed with regression models and will be adjusted for potential confounding factors and stratified by potential effect modifiers where appropriate. Results: This study will provide accurate information on the prevalence of obesity and CKD in the region. Furthermore, this will explore the association between obesity and CKD, although causation may not be confirmed. Conclusion: Obesity and CKD are increasingly recognized as major public health problems in Sri Lanka. Clearly, documenting the magnitude of the problem is the essential first step. Our study will provide this vital information enabling the government to plan a coordinated response to tackle both obesity and CKD in the region.

Keywords: BMI, Chronic Kidney Disease, obesity, Sri Lanka

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Authors: Man-Yu Wong, Siyu Zhou, Zhiqiang Cao

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In quality of life, health service utilization is an important determinant of medical resource expenditures on Colorectal cancer (CRC) care, a better understanding of the increased utilization of health services is essential for optimizing the allocation of healthcare resources to services and thus for enhancing the service quality, especially for high expenditure on CRC care like Hong Kong region. In assessing the association between the health-related quality of life (HRQOL) and health service utilization in patients with colorectal neoplasm, count data models can be used, which account for over dispersion or extra zero counts. In our data, the HRQOL evaluation is a self-reported measure obtained from a questionnaire completed by the patients, misreports and variations in the data are inevitable. Besides, there are more zero counts from the observed number of clinical consultations (observed frequency of zero counts = 206) than those from a Poisson distribution with mean equal to 1.33 (expected frequency of zero counts = 156). This suggests that excess of zero counts may exist. Therefore, we study tests for detecting zero-inflation in models with measurement error in covariates. Method: Under classical measurement error model, the approximate likelihood function for zero-inflation Poisson regression model can be obtained, then Approximate Maximum Likelihood Estimation(AMLE) can be derived accordingly, which is consistent and asymptotically normally distributed. By calculating score function and Fisher information based on AMLE, a score test is proposed to detect zero-inflation effect in ZIP model with measurement error. The proposed test follows asymptotically standard normal distribution under H0, and it is consistent with the test proposed for zero-inflation effect when there is no measurement error. Results: Simulation results show that empirical power of our proposed test is the highest among existing tests for zero-inflation in ZIP model with measurement error. In real data analysis, with or without considering measurement error in covariates, existing tests, and our proposed test all imply H0 should be rejected with P-value less than 0.001, i.e., zero-inflation effect is very significant, ZIP model is superior to Poisson model for analyzing this data. However, if measurement error in covariates is not considered, only one covariate is significant; if measurement error in covariates is considered, only another covariate is significant. Moreover, the direction of coefficient estimations for these two covariates is different in ZIP regression model with or without considering measurement error. Conclusion: In our study, compared to Poisson model, ZIP model should be chosen when assessing the association between condition-specific HRQOL and health service utilization in patients with colorectal neoplasm. and models taking measurement error into account will result in statistically more reliable and precise information.

Keywords: count data, measurement error, score test, zero inflation

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Authors: Gyung Soo Jeon, Hong Bae Kim, Chi Jung Oh

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In order to prepare the α-alumina with low content of sodium oxide from aluminum trihydroxide as a reactant, three kinds of methods were employed as follows; the mixture of Chamotte (aggregate composed of silica and alumina), ammonium chloride and aluminum fluoride with aluminum trihydroxide under 1600°C, respectively. The sodium oxide in α-alumina produced above methods was analyzed by XRF and the particle size distribution was determined by particle size analyzer, and the specific surface area of α-alumina was measured by BET method, and phase of α-alumina produced was confirmed by XRD. Acknowledgement: This research was supported by Development Program of Technical Innovation funded by Korea Technology and Information Promotion Agency for SMEs (KTIP-2016-S2401821).

Keywords: α-alumina, sodium oxide, aluminum trihydroxide, Chamotte, ammonium chloride, aluminum fluoride

Procedia PDF Downloads 315

Authors: Petra F. A. Dilling, Sinan Caykoylu

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The aim of this study was to shed light on the understanding of the factors determining a company’s disclosure on climate change reporting. The underlying study examines the effect of gender diversity and the mediating effect of female representation in management and on the board of directors and the existence of a dedicated sustainability board committee. To test the study’s objectives, the authors use a global sample of the largest companies and their reporting for the year 2020. The results suggest that corporate female participation has a significant influence on the quality of climate change reporting. In addition, having a dedicated sustainability board committee also significantly impacts the non-financial disclosure of climate change information.

Keywords: climate change, non-financial reporting, governance, board diversity, sustainability, CSR

Procedia PDF Downloads 119

Authors: B. S. Bamoallem, A. J. Wodehouse, G. M. Mair

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Communication takes place not only through speech, but also by means of gestures such as facial expressions, gaze, head movements, hand movements and body posture, and though there has been rapid development, communication platforms still lack this type of behavior. We believe communication platforms need to fully achieve this verbal and non-verbal behavior in order to make interactions more engaging and more efficient. In this study we decided to focus our research on the head rather than any other body part as it is a rich source of information for speech-related movement Thus we aim to investigate the value of incorporating head movements into the use of telepresence robots as communication platforms; this will be done by investigating a system that reproduces head movement manually as closely as possible.

Keywords: engagement, nonverbal behaviours, head movements, face-to-face interaction, telepresence robot

Procedia PDF Downloads 455

Authors: Alsu F. Saifitdinova, Alexey S. Komissarov, Svetlana A. Galkina, Elena I. Koshel, Maria M. Kulak, Stephen J. O'Brien, Elena R. Gaginskaya

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The mystery of sex determination is one of the most ancient and still not solved until the end so far. In many species, sex determination is genetic and often accompanied by the presence of dimorphic sex chromosomes in the karyotype. Genomic sequencing gave the information about the gene content of sex chromosomes which allowed to reveal their origin from ordinary autosomes and to trace their evolutionary history. Female-specific W chromosome in birds as well as mammalian male-specific Y chromosome is characterized by the degeneration of gene content and the accumulation of repetitive DNA. Tandem repeats complicate the analysis of genomic data. Despite the best efforts chicken W chromosome assembly includes only 1.2 Mb from expected 55 Mb. Supplementing the information on the sex chromosome composition not only helps to complete the assembly of genomes but also moves us in the direction of understanding of the sex-determination systems evolution. A whole-genome survey to the assembly Gallus_gallus WASHUC 2.60 was applied for repeats search in assembled genome and performed search and assembly of high copy number repeats in unassembled reads of SRR867748 short reads datasets. For cytogenetic analysis conventional methods of fluorescent in situ hybridization was used for previously cloned W specific satellites and specifically designed directly labeled synthetic oligonucleotide DNA probe was used for bioinformatically identified repetitive sequence. Hybridization was performed with mitotic chicken chromosomes and manually isolated giant meiotic lampbrush chromosomes from growing oocytes. A novel chicken W specific satellite (GGAAA)n which is not co-localizes with any previously described classes of W specific repeats was identified and mapped with high resolution. In the composition of autosomes this repeat units was found as a part of upstream regions of gonad specific protein coding sequences. These findings may contribute to the understanding of the role of tandem repeats in sex specific differentiation regulation in birds and sex chromosome evolution. This work was supported by the postdoctoral fellowships from St. Petersburg State University (#1.50.1623.2013 and #1.50.1043.2014), the grant for Leading Scientific Schools (#3553.2014.4) and the grant from Russian foundation for basic researches (#15-04-05684). The equipment and software of Research Resource Center “Chromas” and Theodosius Dobzhansky Center for Genome Bioinformatics of Saint Petersburg State University were used.

Keywords: birds, lampbrush chromosomes, sex chromosomes, tandem repeats

Procedia PDF Downloads 389

Authors: Iyad Alazzam, Kenneth Magel, Izzat Alsmadi

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The different activities and approaches in software testing try to find the most possible number of errors or failures with the least amount of possible effort. Mutation is a testing approach that is used to discover possible errors in tested applications. This is accomplished through changing one aspect of the software from its original and writes test cases to detect such change or mutation. In this paper, we present a mutation approach for testing software components integration aspects. Several mutation operations related to components integration are described and evaluated. A test case study of several open source code projects is collected. Proposed mutation operators are applied and evaluated. Results showed some insights and information that can help testing activities in detecting errors and improving coverage.

Keywords: software testing, integration testing, mutation, coverage, software design

Procedia PDF Downloads 427

Authors: Zenebu Adere Tola

Abstract:

Informal settlements behave dynamically over space and time and the number of people living in such housing areas is growing worldwide. In the cities of developing countries especially in sub-Saharan Africa, poverty, unemployment rate, poor living condition, lack transparency and accountability, lack of good governance are the major factors to contribute for the people to hold land informally and built houses for residential or other purposes. In most of Ethiopian cities informal settlement is highly seen in peripheral areas this is because people can easily to hold land for housing from local farmers, brokers, speculators without permission from concerning bodies. In Adama informal settlement has created risky living conditions and led to environmental problems in natural areas the main reason for this was the lack of sufficient knowledge about informal settlement development. On the other side there is a strong need to transform informal into formal settlements and to gain more control about the actual spatial development of informal settlements. In another hand to tackle the issue it is at least very important to understand the scale of the problem. To understand the scale of the problem it is important to use up-to-date technology. For this specific problem, it is good to use high-resolution imagery to detect informal settlement in Adama city. The main objective of this study is to assess the spatiotemporal dynamics and environmental impacts of informal settlement using OBIA. Specifically, the objective of this study is to; identify informal settlement in the study area, determine the change in the extent and pattern of informal settlement and to assess the environmental and social impacts of informal settlement in the study area. The methods to be used to detect the informal settlement is object-oriented image analysis. Consequently, reliable procedures for detecting the spatial behavior of informal settlements are required in order to react at an early stage to changing housing situations. Thus, obtaining spatial information about informal settlement areas which is up to date is vital for any actions of enhancement in terms of urban or regional planning. Using data for this study aerial photography for growth and change of informal settlements in Adama city. Software ECognition software for classy to built-up and non-built areas. Thus, obtaining spatial information about informal settlement areas which is up to date is vital for any actions of enhancement in terms of urban or regional planning.

Keywords: informal settlement, change detection, environmental impact, object based analysis

Procedia PDF Downloads 83

Authors: Sania Ashraf

Abstract:

The paper focuses on the prevalence of informational efficiency and integration of GCC Shariah Equity market for the period of 01st January 2010 to 31st June 2015 with daily equity returns of Kuwait, Oman, Qatar, Bahrain, Saudi Arabia and United Arab Emirates. The study employs traditional as well as the modern approach of tracing out the efficiency and integration in the return series. From the results of efficiency it was observed that the market lacked efficiency in terms of its past information. The results of integration test clearly indicates that there was a long memory in the returns of GCC Shariah during the study period. Hence it was concluded and proved that the returns of all GCC Equity Shariah were not informationally efficient but fractionally integrated during the study period.

Keywords: efficiency, Fama, GCC shariah, hurst exponent, integration, serial correlation

Procedia PDF Downloads 362