Search results for: dominant period
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6761

Search results for: dominant period

6251 Environmental Degradation in Niger-Delta and Sustainable Development in Nigeria: Issues for Consideration

Authors: Peter Okpamen

Abstract:

The issue of environmental degradation in Nigeria is of serious concern. The colonial period brought a major change in environmental awareness and relationship with the environment. This period introduced a model of development, the major thrust of which was the exploration and transformation of natural and human resources for the benefit of the colonial masters. There is abundant evidence in the literature that there are various manifestations of environmental degradation in Nigeria, which have resulted in the various problems found throughout the Nigeria national space. The idea of the environment acting as a constraint to the growth of human activity has given way to the contrary. Environmental education, going by the literature, exists at the primary, secondary and tertiary institutions. In short, the 1st National conference on environmental education gave several suggestions on how it could be realised. Thus, to realise sustainable environmental development we need to accelerate the process of providing basic education for both the old and young. Environmental education should cover the whole federation, and resources should be made available for the training of environmental education teachers and research into environmental education for the development of appropriate learning resources.

Keywords: degradation, development, education, environment, sustainable

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6250 Dynamic Model of Heterogeneous Markets with Imperfect Information for the Optimization of Company's Long-Time Strategy

Authors: Oleg Oborin

Abstract:

This paper is dedicated to the development of the model, which can be used to evaluate the effectiveness of long-term corporate strategies and identify the best strategies. The theoretical model of the relatively homogenous product market (such as iron and steel industry, mobile services or road transport) has been developed. In the model, the market consists of a large number of companies with different internal characteristics and objectives. The companies can perform mergers and acquisitions in order to increase their market share. The model allows the simulation of long-time dynamics of the market (for a period longer than 20 years). Therefore, a large number of simulations on random input data was conducted in the framework of the model. After that, the results of the model were compared with the dynamics of real markets, such as the US steel industry from the beginning of the XX century to the present day, and the market of mobile services in Germany for the period between 1990 and 2015.

Keywords: Economic Modelling, Long-Time Strategy, Mergers and Acquisitions, Simulation

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6249 Structural and Luminescent Properties of EU Doped SrY₂O₄ Phosphors

Authors: Ruby Priya, O. P. Pandey

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Herein, we report the structural and luminescent properties of undoped and Eu doped SrY₂O₄ phosphors. The phosphors are synthesized via the combustion synthesis route using glycine as a fuel. The structural, morphological, and optical characterizations are done via X-ray diffraction (XRD), scanning electron microscopy (SEM), photoluminescent (PL) techniques. The pure phase SrY₂O₄ is obtained at 1100℃, below which impure phases such as Y₂O₃ and SrO were dominant. All the phosphors are excited under UV excitation and exhibited intense emission around 611 nm, which is the typical transition of Eu ions. The phase formation of the synthesized phosphors is studied via analyzing XRD patterns. The as-synthesized phosphors find tremendous applications in optoelectronic devices, light-emitting diodes, and sensors.

Keywords: combustion, europium, glycine, luminescence

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6248 Genetic Screening of Sahiwal Bulls for Higher Fertility

Authors: Atul C. Mahajan, A. K. Chakravarty, V. Jamuna, C. S. Patil, Neeraj Kashyap, Bharti Deshmukh, Vijay Kumar

Abstract:

The selection of Sahiwal bulls on the basis of dams best lactation milk yield under breeding programme in herd of the country neglecting fertility traits leads to deterioration in their performances and economy. The goal of this study was to explore polymorphism of CRISP2 gene and their association with semen traits (Post Thaw Motility, Hypo-osmotic Swelling Test, Acrosome Integrity, DNA Fragmentation and capacitation status), scrotal circumference, expected predicted difference (EPD) for milk yield and fertility. Sahiwal bulls included in present study were 60 bulls used in breeding programme as well as 50 young bulls yet to be included in breeding programme. All the Sahiwal bulls were found to be polymorphic for CRISP2 gene (AA, AG and GG) present within exon 7 to the position 589 of CRISP2 mRNA by using PCR-SSCP and Sequencing. Semen analysis were done on 60 breeding bulls frozen semen doses pertaining to four season (winter, summer, rainy and autumn). The scrotal circumference was measured from existing Sahiwal breeding bulls in the herd (n=47). The effect of non-genetic factors on reproduction traits were studied by least-squares technique and the significant difference of means between subclasses of season, period, parity and age group were tested. The data were adjusted for the significant non-genetic factors to remove the differential environmental effects. The adjusted data were used to generate traits like Waiting Period (WP), Pregnancy Rate (PR), Expected Predicted Difference (EPD) of fertility, respectively. Genetic and phenotypic parameters of reproduction traits were estimated. The overall least-squares means of Age at First Calving (AFC), Service Period (SP) and WP were estimated as 36.69 ± 0.18 months, 120.47 ± 8.98 days and 79.78 ± 3.09 days respectively. Season and period of birth had significant effect (p < 0.01) on AFC. AFC was highest during autumn season of birth followed by summer, winter and rainy. Season and period of calving had significant effect (p < 0.01) on SP and WP of sahiwal cows. The WP for Sahiwal cows was standardized based on four developed predicted model for pregnancy rate 42, 63, 84 and 105 days using all lactation records. The WP for Sahiwal cows were standardized as 42 days. A selection criterion was developed for Sahiwal breeding bulls and young Sahiwal bulls on the basis of EPD of fertility. The genotype has significant effect on expected predicted difference of fertility and some semen parameters like post thaw motility and HOST. AA Genotype of CRISP2 gene revealed better EPD for fertility than EPD of milk yield. AA genotype of CRISP2 gene has higher scrotal circumference than other genotype. For young Sahiwal bulls only AA genotypes were present with similar patterns. So on the basis of association of genotype with seminal traits, EPD of milk yield and EPD for fertility status, AA and AG genotype of CRISP2 gene was better for higher fertility in Sahiwal bulls.

Keywords: expected predicted difference, fertility, sahiwal, waiting period

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6247 Measurement of Fatty Acid Changes in Post-Mortem Belowground Carcass (Sus-scrofa) Decomposition: A Semi-Quantitative Methodology for Determining the Post-Mortem Interval

Authors: Nada R. Abuknesha, John P. Morgan, Andrew J. Searle

Abstract:

Information regarding post-mortem interval (PMI) in criminal investigations is vital to establish a time frame when reconstructing events. PMI is defined as the time period that has elapsed between the occurrence of death and the discovery of the corpse. Adipocere, commonly referred to as ‘grave-wax’, is formed when post-mortem adipose tissue is converted into a solid material that is heavily comprised of fatty acids. Adipocere is of interest to forensic anthropologists, as its formation is able to slow down the decomposition process. Therefore, analysing the changes in the patterns of fatty acids during the early decomposition process may be able to estimate the period of burial, and hence the PMI. The current study concerned the investigation of the fatty acid composition and patterns in buried pig fat tissue. This was in an attempt to determine whether particular patterns of fatty acid composition can be shown to be associated with the duration of the burial, and hence may be used to estimate PMI. The use of adipose tissue from the abdominal region of domestic pigs (Sus-scrofa), was used to model the human decomposition process. 17 x 20cm piece of pork belly was buried in a shallow artificial grave, and weekly samples (n=3) from the buried pig fat tissue were collected over an 11-week period. Marker fatty acids: palmitic (C16:0), oleic (C18:1n-9) and linoleic (C18:2n-6) acid were extracted from the buried pig fat tissue and analysed as fatty acid methyl esters using the gas chromatography system. Levels of the marker fatty acids were quantified from their respective standards. The concentrations of C16:0 (69.2 mg/mL) and C18:1n-9 (44.3 mg/mL) from time zero exhibited significant fluctuations during the burial period. Levels rose (116 and 60.2 mg/mL, respectively) and fell starting from the second week to reach 19.3 and 18.3 mg/mL, respectively at week 6. Levels showed another increase at week 9 (66.3 and 44.1 mg/mL, respectively) followed by gradual decrease at week 10 (20.4 and 18.5 mg/mL, respectively). A sharp increase was observed in the final week (131.2 and 61.1 mg/mL, respectively). Conversely, the levels of C18:2n-6 remained more or less constant throughout the study. In addition to fluctuations in the concentrations, several new fatty acids appeared in the latter weeks. Other fatty acids which were detectable in the time zero sample, were lost in the latter weeks. There are several probable opportunities to utilise fatty acid analysis as a basic technique for approximating PMI: the quantification of marker fatty acids and the detection of selected fatty acids that either disappear or appear during the burial period. This pilot study indicates that this may be a potential semi-quantitative methodology for determining the PMI. Ideally, the analysis of particular fatty acid patterns in the early stages of decomposition could be an additional tool to the already available techniques or methods in improving the overall processes in estimating PMI of a corpse.

Keywords: adipocere, fatty acids, gas chromatography, post-mortem interval

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6246 Cultural Competence and Healthcare Challenges of Migrants in South Wales United Kingdom

Authors: Qirat Naz, Abasiokpon Udoakah

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In developed countries, global migration is diversifying. The minority ethnic population, including refugees and asylum seekers who, fled their home countries due to war, terrorism, oppression, or natural disasters, and returning home is dangerous for them. They need sanctuary and peaceful environment in host countries. They begin the process of acculturation, in which a person adopts the social mores and behavioral patterns of the dominant culture, yet they still have unique multicultural needs that the dominant society fails to address. The aim of this research is to provide a holistic understanding of the living experiences of a minority population, particularly migrants, including asylum seekers and refugees, in the health and social care system of South Wales. The purpose of this study is to investigate three research objectives: the multicultural health care needs of minorities, as well as the barriers to seeking health and social care facilities. There are Welsh policies for promoting cultural competence in the health and social care sectors; this research will explore the implications and impact of these policies on the target population. This research study will be conducted using qualitative research methods, tools, and techniques. This research is an inductive approach to coming up with a grounded theory. The sample will be divided into two groups: migrants and professionals providing any kind of services to migrants; each group will contain 30 participants. Interpretive phenomenological analysis would be utilized during the process of coding and developing the main themes of this research. The positionality of the researcher would be minimized by unloaded and open-ended questions, researcher’s work experience in research, continuous evaluation of her positionality, daily base reflection of fieldwork and seeking the help of male and female gatekeepers. The research findings would be based on emic perspective, and by documenting the emic perspective of minorities, this research will contribute to the knowledge of appropriate channels, including organizations, academics, and policymakers, to discover possible solutions and coping mechanisms to deal with the challenges and meet the multicultural demands of minorities. This research will provide a more in-depth understanding of minorities and will help to promote the diversity of health and social care in South Wales.

Keywords: migration, migrants, cultural competence, cultural barriers, healthcare challenges

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6245 Chemical Composition and Antioxidant Properties of Daucus Gracilis Extracts

Authors: El Kolli Meriem, Laouer Hocine, Sahli Farida, Akkal Salah, El Kolli Hayet

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The aerial parts of Daucus gracilis (Apiaceae) were subjected to hydrodistillation by a Clevenger apparatus to obtain the essential oil (EO) which has been analyzed by Gas Chromatography (GC) and GC coupled with mass spectrometry. The antioxidant properties of this EO and D. gracilis methanolic extract were studied by both of the free diphenyl-1-picrylhydrazyl (DPPH) radical scavenging and the reducing power techniques. The dominant constituents of the EO were the elemicin (35.3 %) and the geranyl acetate (26.8 %). Both of EO and methanolic extract showed important antioxidant properties with respectively IC50 of 0,002 mg/ml and 0.06 mg/ml. They showed also a reducing power dose-dependent.

Keywords: daucus gracilis, apiaceae, essential oil, antioxidant activity

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6244 Movable Airfoil Arm (MAA) and Ducting Effect to Increase the Efficiency of a Helical Turbine

Authors: Abdi Ismail, Zain Amarta, Riza Rifaldy Argaputra

Abstract:

The Helical Turbine has the highest efficiency in comparison with the other hydrokinetic turbines. However, the potential of the Helical Turbine efficiency can be further improved so that the kinetic energy of a water current can be converted into mechanical energy as much as possible. This paper explains the effects by adding a Movable Airfoil Arm (MAA) and ducting on a Helical Turbine. The first research conducted an analysis of the efficiency comparison between a Plate Arm Helical Turbine (PAHT) versus a Movable Arm Helical Turbine Airfoil (MAAHT) at various water current velocities. The first step is manufacturing a PAHT and MAAHT. The PAHT and MAAHT has these specifications (as a fixed variable): 80 cm in diameter, a height of 88 cm, 3 blades, NACA 0018 blade profile, a 10 cm blade chord and a 60o inclination angle. The MAAHT uses a NACA 0012 airfoil arm that can move downward 20o, the PAHT uses a 5 mm plate arm. At the current velocity of 0.8, 0.85 and 0.9 m/s, the PAHT respectively generates a mechanical power of 92, 117 and 91 watts (a consecutive efficiency of 16%, 17% and 11%). At the same current velocity variation, the MAAHT respectively generates 74, 60 and 43 watts (a consecutive efficiency of 13%, 9% and 5%). Therefore, PAHT has a better performance than the MAAHT. Using analysis from CFD (Computational Fluid Dynamics), the drag force of MAA is greater than the one generated by the plate arm. By using CFD analysis, the drag force that occurs on the MAA is more dominant than the lift force, therefore the MAA can be called a drag device, whereas the lift force that occurs on the helical blade is more dominant than the drag force, therefore it can be called a lift device. Thus, the lift device cannot be combined with the drag device, because the drag device will become a hindrance to the lift device rotation. The second research conducted an analysis of the efficiency comparison between a Ducted Helical Turbine (DHT) versus a Helical Turbine (HT) through experimental studies. The first step is manufacturing the DHT and HT. The Helical turbine specifications (as a fixed variable) are: 40 cm in diameter, a height of 88 cm, 3 blades, NACA 0018 blade profile, 10 cm blade chord and a 60o inclination angle. At the current speed of 0.7, 0.8, 0.9 and 1.1 m/s, the HT respectively generates a mechanical power of 72, 85, 93 and 98 watts (a consecutive efficiency of 38%, 30%, 23% and 13%). At the same current speed variation, the DHT generates a mechanical power of 82, 98, 110 and 134 watts (a consecutive efficiency of 43%, 34%, 27% and 18%), respectively. The usage of ducting causes the water current speed around the turbine to increase.

Keywords: hydrokinetic turbine, helical turbine, movable airfoil arm, ducting

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6243 Exploring Language Attrition Through Processing: The Case of Mising Language in Assam

Authors: Chumki Payun, Bidisha Som

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The Mising language, spoken by the Mising community in Assam, belongs to the Tibeto-Burman family of languages. This is one of the smaller languages of the region and is facing endangerment due to the dominance of the larger languages, like Assamese. The language is spoken in close in-group scenarios and is gradually losing ground to the dominant languages, partly also due to the education setup where schools use only dominant languages. While there are a number of factors for the current contemporary status of the language, and those can be studied using sociolinguistic tools, the current work aims to contribute to the understanding of language attrition through language processing in order to establish if the effect of second language dominance is more than mere ‘usage’ patterns and has an impact on cognitive strategies. When bilingualism spreads widely in society and results in a language shift, speakers perform people often do better in their second language (L2) than in their first language (L1) across a variety of task settings, in both comprehension and production tasks. This phenomenon was investigated in the case of Mising-Assamese bilinguals, using a picture naming task, in two districts of Jorhat and Tinsukia in Assam, where the relative dominance of L2 is slightly different. This explorative study aimed to investigate if the L2 dominance is visible in their performance and also if the pattern is different in the two different places, thus pointing to the degree of language loss in this case. The findings would have implications for native language education, as education in one’s mother tongue can help reverse the effect of language attrition helping preserve the traditional knowledge system. The hypothesis was that due to the dominance of the L2, subjects’ performance in the task would be better in Assamese than that of Missing. The experiment: Mising-Assamese bilingual participants (age ranges 21-31; N= 20 each from both districts) had to perform a picture naming task in which participants were shown pictures of familiar objects and asked to name them in four scenarios: (a) only in Mising; (b) only in Assamese; (c) a cued mix block: an auditory cue determines the language in which to name the object, and (d) non-cued mix block: participants are not given any specific language cues, but instructed to name the pictures in whichever language they feel most comfortable. The experiment was designed and executed using E-prime 3.0 and was conducted responses were recorded using the help of a Chronos response box and was recorded with the help of a recorder. Preliminary analysis reveals the presence of dominance of L2 over L1. The paper will present a comparison of the response latency, error analysis, and switch cost in L1 and L2 and explain the same from the perspective of language attrition.

Keywords: bilingualism, language attrition, language processing, Mising language.

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6242 Drug Susceptibility and Genotypic Assessment of Mycobacterial Isolates from Pulmonary Tuberculosis Patients in North East Ethiopia

Authors: Minwuyelet Maru, Solomon Habtemariam, Endalamaw Gadissa, Abraham Aseffa

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Background: Tuberculosis is a major public health problem in Ethiopia. The burden of TB is aggravated by emergence and expansion of drug resistant tuberculosis and different lineages of Mycobacterium tuberculosis (M. tuberculosis) have been reported in many parts of the country. Describing strains of Mycobacterial isolates and drug susceptibility pattern is necessary. Method: Sputum samples were collected from smear positive pulmonary TB patients age >= 7 years between October 1, 2012 to September 30, 2013 and Mycobacterial strains isolated on Loweensten Jensen (LJ) media. Each strain was characterized by deletion typing and Spoligotyping. Drug sensitivity testing was determined with the indirect proportion method using Middle brook 7H10 media and association to determine possible risk factors to drug resistance was done. Result: A total of 144 smear positive pulmonary tuberculosis patients were enrolled. The age of participants ranged from 7 to 78 with mean age of 29.22 (±10.77) years. In this study 82.2% (n=97) of the isolates were sensitive to the four first line anti-tuberculosis drugs and resistance to any of the four drugs tested was 17.8% (n=21). A high frequency of any resistance was observed in isoniazid, 13.6%, (n=16) followed by streptomycin, 11.8% (n=14). No significant association of isoniazid resistance with HIV, sex and history of previous TB treatment was observed but there was significant association with age, high between 31-35 years of age (p=0.01). Majority, 89.9% (n=128) of participants were new cases and only 11.1% (n=16) had history of previous TB treatment. No MDR-TB from new cases and 2 MDRTB (13.3%) was isolated from re-treatment cases which was significantly associated with previous TB treatment (p<0.01). Thirty two different types of spoligotype patterns were identified and 74.1% were grouped in to 13 clusters. The dominant strains were SIT 25, 18.1% (n=21), SIT 53, 17.2% (n=20) and SIT 149, 8.6% (n=10). Lineage 4 is the predominant lineage followed by lineage 3 and lineage 7 comprising 65.5% (n=76), 28.4% (n=33) and 6% (n=7) respectively. Majority of strains from lineage 3 and 4 were SIT 25 (63.6%) and SIT 53 (26.3%) whereas SIT 343 was the dominant strain from lineage 7 (71.4%). Conclusion: Wide spread of lineage 3 and lineage 4 of the modern lineage and high number of strain cluster indicates high ongoing transmission. The high proportion resistance to any of the first line anti-tuberculosis drugs may be a potential source in the emergence of MDR-TB. Wide spread of SIT 25 and SIT 53 having a tendency of ease transmission and presence of higher resistance of isoniazid in working and mobile age group, 31-35 years of age may increase risk of drug resistant strains transmission.

Keywords: tuberculosis, drug susceptibility, strain diversity, lineage, Ethiopia, spoligotyping

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6241 Fault Tree Analysis (FTA) of CNC Turning Center

Authors: R. B. Patil, B. S. Kothavale, L. Y. Waghmode

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Today, the CNC turning center becomes an important machine tool for manufacturing industry worldwide. However, as the breakdown of a single CNC turning center may result in the production of an entire plant being halted. For this reason, operations and preventive maintenance have to be minimized to ensure availability of the system. Indeed, improving the availability of the CNC turning center as a whole, objectively leads to a substantial reduction in production loss, operating, maintenance and support cost. In this paper, fault tree analysis (FTA) method is used for reliability analysis of CNC turning center. The major faults associated with the system and the causes for the faults are presented graphically. Boolean algebra is used for evaluating fault tree (FT) diagram and for deriving governing reliability model for CNC turning center. Failure data over a period of six years has been collected and used for evaluating the model. Qualitative and quantitative analysis is also carried out to identify critical sub-systems and components of CNC turning center. It is found that, at the end of the warranty period (one year), the reliability of the CNC turning center as a whole is around 0.61628.

Keywords: fault tree analysis (FTA), reliability analysis, risk assessment, hazard analysis

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6240 Clinical Outcomes of Toric Implantable Collamer Lens (T-ICL) and Toric Implantable Phakic Contact Lens (IPCL) for Correction of High Myopia with Astigmatism: Comparative Study

Authors: Mohamed Salah El-Din Mahmoud, Heba Radi Atta Allah

Abstract:

Background: Our study assesses the safety profile and efficacy of toric Implantable Collamer Lens (T-ICL) and toric implantable phakic contact lens (IPCL) for the correction of high myopia with astigmatism. Methods: A prospective interventional randomized comparative study included 60 myopic eyes divided into 2 groups, group A including 30 eyes that were implanted with T-ICL, and group B including 30 eyes that were implanted with toric IPCL. The refractive results, visual acuity, corneal endothelial cell count, and intraocular pressure (IOP) were evaluated at baseline and at 1, 6, and 9 months post-surgery. Any complications either during or after surgery were assessed. Results: A significant reduction in both spherical and cylindrical refractive errors with good predictability was reported in both groups compared with preoperative values. Regarding the predictability, In T-ICL group (A), the median spherical and cylindrical errors were significantly improved from (-10 D & -4.5 D) pre-operatively to (-0.25 D & - 0.3 D) at the end of 9 months follow up period. Similarly, in the toric IPCL group (B), the median spherical and cylindrical errors were significantly improved from (-11 D & -4.5 D) pre-operatively to (-0.25 D & - 0.3 D) at the end of 9 months follow up period. A statistically significant improvement of UCDVA at 9 months postoperatively was found in both groups, as median preoperative Log Mar UCDVA was 1.1 and 1.3 in groups A and B respectively, which was significantly improved to 0.2 in both groups at the end of follow-up period. Regarding IOP, no significant difference was found between both groups, either pre-operatively or during the postoperative period. Regarding the endothelial count, no significant differences were found during the pre-operative and postoperative follow-up periods between the two groups. Fortunately, no intra or postoperative complications as cataract, keratitis or lens decentration had occurred. Conclusions: Toric IPCL is a suitable alternative to T-ICL for the management of high myopia with astigmatism, especially in developing countries, as it is cheaper and easier for implantation than T-ICL. However, data over longer follow-up periods are needed to confirm its safety and stability.

Keywords: T-ICL, Toric IPCL, IOP, corneal endothelium

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6239 Elucidation of Mechanism of Action of Antidepressant-Like Effect of Valeriana wallichii Maaliol Chemotype in Mice

Authors: Sangeeta Pilkhwal Sah, C. S. Mathela, Kanwaljit Chopra

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Valeriana wallichii DC, an ayurvedic traditional medicine, popularly named as Indian valerian exist as three chemotypes. GC-MS analysis of V. wallichii essential oil in present study showed maaliol as the major constituent followed by the presence of β-gurjunene, acoradiene, guaiol and α-santalene. The results thus confirmed it to be a maaliol chemotype. Further, the antidepressant-like effect of root essential oil (10, 20 and 40 mg/kg p.o.) was investigated in both acute and chronic treatment study using forced swim test in mice. Single administration of different doses produced an inverted U shaped curve and significantly inhibited the immobility period (39.7% and 58%) at doses 10 and 40 mg/kg respectively. Standard drug imipramine significantly decreased immobility period (59.8%). None of the doses altered locomotor activity except a significant decrease of 44.9% was observed with 40 mg/kg (p < 0.05). Similarly, daily administration of essential oil for 14 days produced a dose dependent effect with significantly reduced immobility period (70.9%) at 40 mg/kg dose only whereas imipramine produced 86% decrease (p < 0.05). The neurotransmitter levels in mouse brain were estimated on day 14 after the behavioral study. Significant increase in the level of norepinephrine (10%) and dopamine (23%) (p < 0.05) was found at 40 mg/kg dose, while no change was observed at 10 and 20 mg/kg doses. The antidepressant-like effect of essential oil (40 mg/kg) was prevented by pretreatment of mice with L-arginine (750 mg/kg i.p.) and sildenafil (5 mg/kg i.p). On the contrary, pretreatment of mice with L-NAME (10 mg/kg i.p.) or methylene blue (10 mg/kg i.p.) potentiated the antidepressant action of essential oil (20 mg/kg). The findings thus demonstrated that nitric oxide pathway is involved in mediating antidepressant like effect of essential oil from this chemotype.

Keywords: Valeriana wallichii DC chemotype, essential oil, forced swim test, nitric oxide modulators, neurotransmitters

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6238 Behavioral Finance in Hundred Keywords

Authors: Ramon Hernán, Maria Teresa Corzo

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This study examines the impact and contribution of the main journals in the discipline of behavioral finance to determine the state of the art of the discipline and the growth lines and concepts studied to date. This is a unique and novel study given that a review of the discipline has not been carried out through the keywords of the articles that allows visualizing through this component of the research, which are the main topics of discussion and the relationships that arise between the concepts discussed. To carry out this study, 3,876 articles have been taken as a reference, which includes 15,859 keywords from the main journals responsible for the growth of the discipline.; Journal of Behavioral Finance, Review of Behavioral Finance, Journal of Behavioral and Experimental Economics, Journal of Behavioral and Experimental Economics and Review of Behavioral Finance. The results indicate which are the topics most covered in the discipline throughout the period from 2000 to 2020, how these concepts have been dealt with on a recurring basis along with others throughout the aforementioned period and how the different concepts have been grouped based on the keywords established by the authors for the classification of their articles with a network diagram to complete the analysis.

Keywords: behavioral finance, keywords, co-words, top journals, data visualization

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6237 Bi-Criteria Objective Network Design Model for Multi Period Multi Product Green Supply Chain

Authors: Shahul Hamid Khan, S. Santhosh, Abhinav Kumar Sharma

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Environmental performance along with social performance is becoming vital factors for industries to achieve global standards. With a good environmental policy global industries are differentiating them from their competitors. This paper concentrates on multi stage, multi product and multi period manufacturing network. Bi-objective mathematical models for total cost and total emission for the entire forward supply chain are considered. Here five different problems are considered by varying the number of suppliers, manufacturers, and environmental levels, for illustrating the taken mathematical model. GA, and Random search are used for finding the optimal solution. The input parameters of the optimal solution are used to find the tradeoff between the initial investment by the industry and the long term benefit of the environment.

Keywords: closed loop supply chain, genetic algorithm, random search, green supply chain

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6236 Euthanasia as a Case of Judicial Entrepreneurship in India: Analyzing the Role of the Supreme Court in the Policy Process of Euthanasia

Authors: Aishwarya Pothula

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Euthanasia in India is a politically dormant policy issue in the sense that discussions around it are sporadic in nature (usually with developments in specific cases) and it stays as a dominant issue in the public domain for a fleeting period. In other words, it is a non-political issue that has been unable to successfully get on the policy agenda. This paper studies how the Supreme Court of India (SC) plays a role in euthanasia’s policy making. In 2011, the SC independently put a law in place that legalized passive euthanasia through its judgement in the Aruna Shanbaug v. Union of India case. According to this, it is no longer illegal to withhold/withdraw a patient’s medical treatment in certain cases. This judgement, therefore, is the empirical focus of this paper. The paper essentially employs two techniques of discourse analysis to study the SC’s system of argumentation. The two methods, Text Analysis using Gasper’s Analysis Table and Frame Analysis – are complemented by two discourse techniques called metaphor analysis and lexical analysis. The framework within which the analysis is conducted lies in 1) the judicial process of India, i.e. the SC procedures and the Constitutional rules and provisions, and 2) John W. Kingdon’s theory of policy windows and policy entrepreneurs. The results of this paper are three-fold: first, the SC dismiss the petitioner’s request for passive euthanasia on inadequate and weak grounds, thereby setting no precedent for the historic law they put in place. In other words, they leave the decision open for the Parliament to act upon. Hence the judgement, as opposed to arguments by many, is by no means an instance of judicial activism/overreach. Second, they define euthanasia in a way that resonates with existing broader societal themes. They combine this with a remarkable use of authoritative and protective tones/stances to settle at an intermediate position that balances the possible opposition to their role in the process and what they (perhaps) perceive to be an optimal solution. Third, they soften up the policy community (including the public) to the idea of passive euthanasia leading it towards a Parliamentarian legislation. They achieve this by shaping prevalent principles, provisions and worldviews through an astute use of the legal instruments at their disposal. This paper refers to this unconventional role of the SC as ‘judicial entrepreneurship’ which is also the first scholarly contribution towards research on euthanasia as a policy issue in India.

Keywords: argumentation analysis, Aruna Ramachandra Shanbaug, discourse analysis, euthanasia, judicial entrepreneurship, policy-making process, supreme court of India

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6235 Nazi Propaganda and the 1930 Berlin Film Premiere of “All Quiet on the Western Front”

Authors: Edward C. Smith

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Historical narration in literature and film is an act that necessarily develops and deforms history, whether consciously or unconsciously. Such “translation” suffers or thrives depending on its historical context and on the ability of the artist/artists to make choices that enhance or diminish social and political reality. This “translation” and its challenges is examined from within the historical and political context of the 1930 Berlin film premiere of “All Quiet on the Western Front,” a film based on Erich Maria Remarque’s 1928 best-selling novel. Both the film and the novel appeared during a period in which the “aestheticization” of reality predominated. This was an era in early 20th-century European society in which life was conceived of as innately artistic and structured like an art form. The emergence of this modern consciousness, one in which memory and history surrendered their former authority, enabled conservative propaganda of the period to denounce all art that did not adhere conceptually to its political tenets, with “All Quiet” becoming yet another of its “victims.”

Keywords: documentary and propaganda film, film and TV audiences, international literature in film studies, popular culture and film

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6234 Ion Beam Polishing of Si in W/Si Multilayer X-Ray Analyzers

Authors: Roman Medvedev, Andrey Yakshin, Konstantin Nikolaev, Sergey Yakunin, Fred Bijkerk

Abstract:

Multilayer structures are used as spectroscopic elements in fluorescence analysis. These serve the purpose of analyzing soft x-ray emission spectra of materials upon excitation by x-rays or electrons. The analysis then allows quantitative determination of the x-ray emitting elements in the materials. Shorter wavelength range for this application, below 2.5nm, can be covered by using short period multilayers, with a period of 2.5 nm and lower. Thus the detrimental effect on the reflectivity of morphological roughness between materials of the multilayers becomes increasingly pronounced. Ion beam polishing was previously shown to be effective in reducing roughness in some multilayer systems with Si. In this work, we explored W/Si multilayers with the period of 2.5 nm. Si layers were polishing by Ar ions, employing low energy ions, 100 and 80 eV, with the etched Si thickness being in the range 0.1 to 0.5 nm. CuK X-ray diffuse scattering measurements revealed a significant reduction in the diffused scattering in the polished multilayers. However, Grazing Incidence CuK X-ray showed only a marginal reduction of the overall roughness of the systems. Still, measurements of the structures with Grazing Incidence Small Angle X-ray scattering indicated that the vertical correlation length of roughness was strongly reduced in the polished multilayers. These results together suggest that polishing results in the reduction of the vertical propagation of roughness from layer to layer, while only slightly affecting the overall roughness. This phenomenon can be explained by ion-induced surface roughening inherently present in the ion polishing methods. Alternatively, ion-induced densification of thin Si films should also be considered. Finally, the reflectivity of 40% at 0.84 nm at grazing incidence of 9 degrees has been obtained in this work for W/Si multilayers. Analysis of the obtained results is expected to lead to further progress in reflectance.

Keywords: interface roughness, ion polishing, multilayer structures, W/Si

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6233 Changes in Skin Microbiome Diversity According to the Age of Xian Women

Authors: Hanbyul Kim, Hye-Jin Kin, Taehun Park, Woo Jun Sul, Susun An

Abstract:

Skin is the largest organ of the human body and can provide the diverse habitat for various microorganisms. The ecology of the skin surface selects distinctive sets of microorganisms and is influenced by both endogenous intrinsic factors and exogenous environmental factors. The diversity of the bacterial community in the skin also depends on multiple host factors: gender, age, health status, location. Among them, age-related changes in skin structure and function are attributable to combinations of endogenous intrinsic factors and exogenous environmental factors. Skin aging is characterized by a decrease in sweat, sebum and the immune functions thus resulting in significant alterations in skin surface physiology including pH, lipid composition, and sebum secretion. The present study gives a comprehensive clue on the variation of skin microbiota and the correlations between ages by analyzing and comparing the metagenome of skin microbiome using Next Generation Sequencing method. Skin bacterial diversity and composition were characterized and compared between two different age groups: younger (20 – 30y) and older (60 - 70y) Xian, Chinese women. A total of 73 healthy women meet two conditions: (I) living in Xian, China; (II) maintaining healthy skin status during the period of this study. Based on Ribosomal Database Project (RDP) database, skin samples of 73 participants were enclosed with ten most abundant genera: Chryseobacterium, Propionibacterium, Enhydrobacter, Staphylococcus and so on. Although these genera are the most predominant genus overall, each genus showed different proportion in each group. The most dominant genus, Chryseobacterium was more present relatively in Young group than in an old group. Similarly, Propionibacterium and Enhydrobacter occupied a higher proportion of skin bacterial composition of the young group. Staphylococcus, in contrast, inhabited more in the old group. The beta diversity that represents the ratio between regional and local species diversity showed significantly different between two age groups. Likewise, The Principal Coordinate Analysis (PCoA) values representing each phylogenetic distance in the two-dimensional framework using the OTU (Operational taxonomic unit) values of the samples also showed differences between the two groups. Thus, our data suggested that the composition and diversification of skin microbiomes in adult women were largely affected by chronological and physiological skin aging.

Keywords: next generation sequencing, age, Xian, skin microbiome

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6232 Effects of Allowance for Corporate Equity on the Financing Choices of Belgian Small and Medium-Sized Enterprises in a Crisis Context

Authors: O. Colot, M. Croquet, L. Cultrera, Y. Fandja Collince

Abstract:

The objective of our research is to evaluate the impact of the allowance for corporate equity (ACE) on the financial structure of Belgian SME in order to highlight the potential existence of a fiscal leverage. To limit the biases linked to the rationing of the capital further to the financial crisis, we compare first the dynamic evolution of the financial structure of the Belgian firms over the period 2006-2015 by focusing on three sub-periods: 2006-2008, 2009-2012 and 2013-2015. We give then an international size to this comparison by including SMEs from countries adjoining Belgium (France, Germany, Netherlands and the United Kingdom) and within which there is no ACE. This comparison allows better understanding the fiscal advantage linked to the ACE of firms evolving in a relatively unstable economic environment further to the financial crisis of 2008. This research is relevant given the economic and political context in which Belgium operates and the very uncertain future of the Belgian ACE. The originality of this research is twofold: the long study period and the consideration of the effects of the financial and economic crisis on the financing structure of Belgian SMEs. The results of this research, even though they confirm the existence of a positive fiscal leverage for the tax deduction for venture capital on the financing structure of Belgian SMEs, do not allow the extent of this leverage to be clearly quantified. The comparative evolution of financing structures over the period 2006-2015 of Belgian, French, German, Dutch and English SMEs shows a strong similarity in the overall evolution of their financing.

Keywords: allowance for corporate equity, Belgium, financial structure, small and medium sized firms

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6231 Soil Quality Response to Long-Term Intensive Resources Management and Soil Texture

Authors: Dalia Feiziene, Virginijus Feiza, Agne Putramentaite, Jonas Volungevicius, Kristina Amaleviciute, Sarunas Antanaitis

Abstract:

The investigations on soil conservation are one of the most important topics in modern agronomy. Soil management practices have great influence on soil physico-chemical quality and GHG emission. Research objective: To reveal the sensitivity and vitality of soils with different texture to long-term antropogenisation on Cambisol in Central Lithuania and to compare them with not antropogenised soil resources. Methods: Two long-term field experiments (loam on loam; sandy loam on loam) with different management intensity were estimated. Disturbed and undisturbed soil samples were collected from 5-10, 15-20 and 30-35 cm depths. Soil available P and K contents were determined by ammonium lactate extraction, total N by the dry combustion method, SOC content by Tyurin titrimetric (classical) method, texture by pipette method. In undisturbed core samples soil pore volume distribution, plant available water (PAW) content were determined. A closed chamber method was applied to quantify soil respiration (SR). Results: Long-term resources management changed soil quality. In soil with loam texture, within 0-10, 10-20 and 30-35 cm soil layers, significantly higher PAW, SOC and mesoporosity (MsP) were under no-tillage (NT) than under conventional tillage (CT). However, total porosity (TP) under NT was significantly higher only in 0-10 cm layer. MsP acted as dominant factor for N, P and K accumulation in adequate layers. P content in all soil layers was higher under NT than in CT. N and K contents were significantly higher than under CT only in 0-10 cm layer. In soil with sandy loam texture, significant increase in SOC, PAW, MsP, N, P and K under NT was only in 0-10 cm layer. TP under NT was significantly lower in all layers. PAW acted as strong dominant factor for N, P, K accumulation. The higher PAW the higher NPK contents were determined. NT did not secure chemical quality within deeper layers than CT. Long-term application of mineral fertilisers significantly increased SOC and soil NPK contents primarily in top-soil. Enlarged fertilization determined the significantly higher leaching of nutrients to deeper soil layers (CT) and increased hazards of top-soil pollution. Straw returning significantly increased SOC and NPK accumulation in top-soil. The SR on sandy loam was significantly higher than on loam. At dry weather conditions, on loam SR was higher in NT than in CT, on sandy loam SR was higher in CT than in NT. NPK fertilizers promoted significantly higher SR in both dry and wet year, but suppressed SR on sandy loam during usual year. Not antropogenised soil had similar SOC and NPK distribution within 0-35 cm layer and depended on genesis of soil profile horizons.

Keywords: fertilizers, long-term experiments, soil texture, soil tillage, straw

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6230 Economic Neoliberalism: Property Right and Redistribution Policy

Authors: Aleksandar Savanović

Abstract:

In this paper we will analyze the relationship between the neo-liberal concept of property rights and redistribution policy. This issue is back in the focus of interest due to the crisis 2008. The crisis has reaffirmed the influence of the state on the free-market processes. The interference of the state with property relations re-opened a classical question: is it legitimate to redistribute resources of a man in favor of another man with taxes? The dominant view is that the neoliberal philosophy of natural rights is incompatible with redistributive measures. In principle, this view can be accepted. However, when we look into the details of the theory of natural rights proposed by some coryphaei of neoliberal philosophy, such as Hayek, Nozick, Buchanan and Rothbard, we can see that it is not such an unequivocal view.

Keywords: economic neoliberalism, natural law, property, redistribution

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6229 Determinants of Multidrug-Resistant Tuberculosis in Patients Who Underwent First-Line Treatment in Addis Ababa: A Case Control Study

Authors: Selamawit Hirpa, Girmay Medhin, Belaineh Girma, Muluken Melese, Alemayehu Mekonen, Pedro Suarez, Gobena Ameni

Abstract:

Worldwide, there were 650,000 multi-drug resistant tuberculosis (MDR-TB) cases in 2010. Ethiopia is 15th among the 27 MDR-TB high-burden countries. A case control study was conducted at St. Peter Hospital and five health centers in Addis Ababa. Cases were MDR-TB patients who were in treatment at St. Peter Hospital during the study period. Controls were patients who were on first-line anti-TB treatment and were registered as cured or having completed treatment in the period 9 April 2009– 28 February 2010, in five health centers. A structured interview questionnaire was used to assess factors that could potentially be associated with the occurrence of MDR-TB. Factors that were significantly associated with MDR-TB: drug side effects during first-line treatment (adjusted odds ratio (AOR): 4.5, 95% CI; 1.9 - 10.5); treatment not directly observed by a health worker (AOR = 11.7, 95% CI; 4–34.3); and retreatment with the Category II regimen (P = 0.000).

Keywords: adherence to TB treatment, MDR-TB, TB treatment, TB treatment regimens

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6228 Prediction of Super-Response to Cardiac Resynchronisation Therapy

Authors: Vadim A. Kuznetsov, Anna M. Soldatova, Tatyana N. Enina, Elena A. Gorbatenko, Dmitrii V. Krinochkin

Abstract:

The aim of the study was to evaluate potential parameters related with super-response to CRT. Methods: 60 CRT patients (mean age 54.3 ± 9.8 years; 80% men) with congestive heart failure (CHF) II-IV NYHA functional class, left ventricular ejection fraction < 35% were enrolled. At baseline, 1 month, 3 months and each 6 months after implantation clinical, electrocardiographic and echocardiographic parameters, NT-proBNP level were evaluated. According to the best decrease of left ventricular end-systolic volume (LVESV) (mean follow-up period 33.7 ± 15.1 months) patients were classified as super-responders (SR) (n=28; reduction in LVESV ≥ 30%) and non-SR (n=32; reduction in LVESV < 30%). Results: At baseline groups differed in age (58.1 ± 5.8 years in SR vs 50.8 ± 11.4 years in non-SR; p=0.003), gender (female gender 32.1% vs 9.4% respectively; p=0.028), width of QRS complex (157.6 ± 40.6 ms in SR vs 137.6 ± 33.9 ms in non-SR; p=0.044). Percentage of LBBB was equal between groups (75% in SR vs 59.4% in non-SR; p=0.274). All parameters of mechanical dyssynchrony were higher in SR, but only difference in left ventricular pre-ejection period (LVPEP) was statistically significant (153.0 ± 35.9 ms vs. 129.3 ± 28.7 ms p=0.032). NT-proBNP level was lower in SR (1581 ± 1369 pg/ml vs 3024 ± 2431 pg/ml; p=0.006). The survival rates were 100% in SR and 90.6% in non-SR (log-rank test P=0.002). Multiple logistic regression analysis showed that LVPEP (HR 1.024; 95% CI 1.004–1.044; P = 0.017), baseline NT-proBNP level (HR 0.628; 95% CI 0.414–0.953; P=0.029) and age at baseline (HR 1.094; 95% CI 1.009-1.168; P=0.30) were independent predictors for CRT super-response. ROC curve analysis demonstrated sensitivity 71.9% and specificity 82.1% (AUC=0.827; p < 0.001) of this model in prediction of super-response to CRT. Conclusion: Super-response to CRT is associated with better survival in long-term period. Presence of LBBB was not associated with super-response. LVPEP, NT-proBNP level, and age at baseline can be used as independent predictors of CRT super-response.

Keywords: cardiac resynchronisation therapy, superresponse, congestive heart failure, left bundle branch block

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6227 Using “Eckel” Model to Measure Income Smoothing Practices: The Case of French Companies

Authors: Feddaoui Amina

Abstract:

Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: income, smoothing, 'Eckel', French companies

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6226 Irregular Meal Pattern: What Is the Impact on Weight

Authors: Maha Alhussain, Moira A Taylor, Ian A. Macdonald

Abstract:

Background: It is well established that dietary composition has effects on metabolism and therefore impacts on health; however other aspects of diet, such as meal pattern, could also be important in both obesity management and promoting health. The present study investigated the effect of irregular meal frequency on anthropometric measurements and energy expenditure (EE) in healthy women. Design: 11 healthy weight women (18–40 years) were studied in a randomized crossover trial with two phases of 2 weeks each. In Phase 1, participants consumed either a regular meal pattern (6 meals/day) or an irregular meal pattern (varying from 3 to 9 meals/day). In Phase 2, participants followed the alternative meal pattern to that followed in Phase 1, after a 2-weeks washout period. In the two phases, identical foods were provided to a participant in amounts designed to keep body weight constant. Participants came to the laboratory after an overnight fast at the start and end of each phase. EE was measured in fasting state by indirect calorimetry. Postprandial EE was measured during the 3 h period after consumption of a milkshake, test drink. Results: There were no significant changes in body weight and anthropometric measurements after both meal pattern interventions. There was also no significant difference in mean daily energy intake between the regular and irregular meal pattern (2043 ±31 and 2099 ±33 respectively). EE in the fasting state showed no significant differences cross the experiment visits. There was a significant difference in Postprandial EE (measured for 3 h) by visit (P=0.04). Postprandial EE after the regular meal pattern was significantly higher than at baseline (P=0.002) or than after the irregular meal pattern (P= 0.04). Conclusion: Eating regularly for 14-day period significantly increases Postprandial EE which may contribute to weight loss and obesity management.

Keywords: energy expenditure, energy intake, meal pattern, weight loss

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6225 The Representation of Young Sports Heroines in Cinema: Analysis of a Regressive Portrayal of Young Sportswomen on the Screen

Authors: David Sudre

Abstract:

Sport in cinema, like sport in society, has been mainly concerned with men and masculinity. Whether in the boxing ring, on the basketball playgrounds, or on the soccer fields, these films have mostly focused on the trials and tribulations of male athletes, for whom women have very generally played secondary, often devalued and devaluing roles, such as that of the loving and indispensable woman to the victorious athlete, that of the dangerous femme fatale, or that of the woman as a sexual object. For more than a century, this film genre has, on the contrary, symbolized the dominant values of patriotism, heroism and contributed at the same time to build an ideal of hegemonic masculinity. With the exception of films such as The Grand National (1944) and Million Dollar Baby (2004), the most commercially successful films tell the story of men's adventures in sports. Today, thanks in part to the struggles of the feminist movement and subsequent societal advances, we are seeing an increase in the number of women in increasingly prominent roles in sports films. Indeed, there seems to be a general shift in popular cinema toward women playing major characters in big-budget productions that have also achieved critical and commercial success. However, if, at first sight, the increase in the number of roles given to women suggests an evolution and a more positive image of them on the screen, it will be necessary to see how their representation is really characterized when they are young and occupy major roles in this type of film. In order to answer this question, we will rely on the results of research conducted on a corpus of 28 sports films in which a young woman plays the main role in the story. All of these productions are fictional (not documentary), mostly American, and distributed by major film studios. The chosen sports teen movies are among the biggest commercial successes of the genre and aim to make the maximum profit and occupy the most dominant positions within the "commercial pole" of the cinematic field. Therefore, this research will allow us, although a change has taken place in the last decades in the number of main roles granted to sportswomen, to decode the sociological subtext of these popular sports films for teenagers. The aim is to reveal how these sports films convey a conservative ideology that participates, on the one hand, in the maintenance of patriarchy and, on the other hand, in the dissemination of stereotyped, negative, and regressive images of young women athletes.

Keywords: cinema, sport, gender, youth, representations, inequality, stereotypes

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6224 Yield Level, Variability and Yield Gap of Maize (Zea Mays L.) Under Variable Climate Condition of the Semi-arid Central Rift Valley of Ethiopia

Authors: Fitih Ademe, Kibebew Kibret, Sheleme Beyene, Mezgebu Getnet, Gashaw Meteke

Abstract:

Soil moisture and nutrient availability are the two key edaphic factors that affect crop yields and are directly or indirectly affected by climate variability and change. The study examined climate-induced yield level, yield variability and gap of maize during 1981-2010 main growing season in the Central Rift Valley (CRV) of Ethiopia. Pearson correlation test was employed to see the relationship between climate variables and yield. The coefficient of variation (CV) was used to analyze annual yield variability. Decision Support System for Agro-technology Transfer cropping system model (DSSAT-CSM) was used to simulate the growth and yield of maize for the study period. The result indicated that maize grain yield was strongly (P<0.01) and positively correlated with seasonal rainfall (r=0.67 at Melkassa and r = 0.69 at Ziway) in the CRV while day temperature affected grain yield negatively (r= -0.44) at Ziway (P<0.05) during the simulation period. Variations in total seasonal rainfall at Melkassa and Ziway explained 44.9 and 48.5% of the variation in yield, respectively, under optimum nutrition. Following variation in rainfall, high yield variability (CV=23.5%, Melkassa and CV=25.3%, Ziway) was observed for optimum nutrient simulation than the corresponding nutrient limited simulation (CV=16%, Melkassa and 24.1%, Ziway) in the study period. The observed farmers’ yield was 72, 52 and 43% of the researcher-managed, water-limited and potential yield of the crop, respectively, indicating a wide maize yield gap in the region. The study revealed rainfed crop production in the CRV is prone to yield variabilities due to its high dependence on seasonal rainfall and nutrient level. Moreover, the high coefficient of variation in the yield gap for the 30-year period also foretells the need for dependable water supply at both locations. Given the wide yield gap especially during lower rainfall years across the simulation periods, it signifies the requirement for a more dependable application of irrigation water and a potential shift to irrigated agriculture; hence, adopting options that can improve water availability and nutrient use efficiency would be crucial for crop production in the area.

Keywords: climate variability, crop model, water availability, yield gap, yield variability

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6223 International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market-Nigeria

Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri, Otache Innocent

Abstract:

Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices.

Keywords: IFRS, SAS, quality of accounting information, earnings measurement, discretionary accruals, non-discretionary accruals, total accruals, Jones model, timeliness of loss recognition, value relevance

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6222 Exploring the Treatment of Unmarried Female Adolescents (10-19 Years) at Health Facilities during the Maternity Period in Uganda

Authors: Peninah Agaba, Monica Magadi, Bev Orton

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Uganda is one of the countries with high maternal mortality (336/100,000) where adolescents account for 24 percent of the total maternal deaths. Research shows that use of maternal health services may prevent some of these deaths and good provider attitudes attract adolescents to use the services. However, poor health provider’s attitudes discourage adolescents from seeking the services during the maternity period. This study explores the experiences of unmarried female adolescents at the health facilities during the maternity period. The study population is unmarried adolescent girls aged 10-19 years who were pregnant or had given birth within three years before the interview. This is a special interest group that requires attention throughout this period. Most of the pregnancies among unmarried adolescents are unwanted; as a result, many of them have been abused and neglected by parents and close family members including partners who deny fatherhood of the pregnancy/child. These adolescents hope to find comfort from health providers like being listened to during counseling, not abused and judged; unfortunately this is not the case always. The research was approved by the University of Hull, School of Education and Social Sciences ethics review committee, Mildmay Uganda Research Ethics Committee and Uganda National Council of Science and Technology. The study was carried out in Bushenyi and Kibale districts in Western Uganda. Fourteen in-depth interviews and seven focus group discussions were completed in the local languages and later transcribed to English language. Thematic analysis to identify the themes was done. Adolescents were aged 16-19 years, two had become pregnant before 15 years. Most had not completed secondary education; none had tertiary education and three of the 14 IDI adolescent participants wanted to get pregnant. Analysis shows varied experiences; most adolescents were abused verbally and physically by the health providers due to their young age of pregnancy, lack of essential items during this period (maternity dresses, children clothes, delivery kit) and fear of labour pains. Another cause for abuse was these adolescents coming for antenatal care with no partners yet the implementation of a policy on increasing male involvement in reproductive health in Uganda requires them to attend antenatal care with their partners and most of these unmarried adolescents have no partners to accompany them. Despite the above challenges, the study also identified the care some of these unmarried adolescents received during the maternity visits for example they were not abused, were provided with appropriate information and supported with child care. The study identified abuse and support the unmarried adolescents received during the maternity period. Efforts to provide adolescents with adequate information including what to expect during labour by providers and provision of basic needs are essential. Health providers should have trainings on client care especially how to embrace unmarried adolescents when they come to access maternity services. More so, the policy on improving male involvement in RH issues need to be considerate of unmarried adolescents who in most cases do not have the partners to go with to access maternity care.

Keywords: abuse, maternity care, Uganda, unmarried, adolescents

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