Search results for: resource-based view theory
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7390

Search results for: resource-based view theory

1960 An Approach to Determine Proper Daylighting Design Solution Considering Visual Comfort and Lighting Energy Efficiency in High-Rise Residential Building

Authors: Zehra Aybike Kılıç, Alpin Köknel Yener

Abstract:

Daylight is a powerful driver in terms of improving human health, enhancing productivity and creating sustainable solutions by minimizing energy demand. A proper daylighting system allows not only a pleasant and attractive visual and thermal environment, but also reduces lighting energy consumption and heating/cooling energy load with the optimization of aperture size, glazing type and solar control strategy, which are the major design parameters of daylighting system design. Particularly, in high-rise buildings where large openings that allow maximum daylight and view out are preferred, evaluation of daylight performance by considering the major parameters of the building envelope design becomes crucial in terms of ensuring occupants’ comfort and improving energy efficiency. Moreover, it is increasingly necessary to examine the daylighting design of high-rise residential buildings, considering the share of residential buildings in the construction sector, the duration of occupation and the changing space requirements. This study aims to identify a proper daylighting design solution considering window area, glazing type and solar control strategy for a high-residential building in terms of visual comfort and lighting energy efficiency. The dynamic simulations are carried out/conducted by DIVA for Rhino version 4.1.0.12. The results are evaluated with Daylight Autonomy (DA) to demonstrate daylight availability in the space and Daylight Glare Probability (DGP) to describe the visual comfort conditions related to glare. Furthermore, it is also analyzed that the lighting energy consumption occurred in each scenario to determine the optimum solution reducing lighting energy consumption by optimizing daylight performance. The results revealed that it is only possible that reduction in lighting energy consumption as well as providing visual comfort conditions in buildings with the proper daylighting design decision regarding glazing type, transparency ratio and solar control device.

Keywords: daylighting , glazing type, lighting energy efficiency, residential building, solar control strategy, visual comfort

Procedia PDF Downloads 177
1959 Improving Knowledge Management Practices in the South African Healthcare System

Authors: Kgabo H. Badimo, Sheryl Buckley

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Knowledge is increasingly recognised in this, the knowledge era, as a strategic resource, by public sector organisations, in view of the public sector reform initiatives. People and knowledge play a vital role in attaining improved organisational performance and high service quality. Many government departments in the public sector have started to realise the importance of knowledge management in streamlining their operations and processes. This study focused on knowledge management in the public healthcare service organisations, where the concept of service provider competitiveness pales to insignificance, considering the huge challenges emanating from the healthcare and public sector reforms. Many government departments are faced with challenges of improving organisational performance and service delivery, improving accountability, making informed decisions, capturing the knowledge of the aging workforce, and enhancing partnerships with stakeholders. The purpose of this paper is to examine the knowledge management practices of the Gauteng Department of Health in South Africa, in order to understand how knowledge management practices influence improvement in organisational performance and healthcare service delivery. This issue is explored through a review of literature on dominant views on knowledge management and healthcare service delivery, as well as results of interviews with, and questionnaire responses from, the general staff of the Gauteng Department of Health. Web-based questionnaires, face-to-face interviews and organisational documents were used to collect data. The data were analysed using both the quantitative and qualitative methods. The central question investigated was: To what extent can the conditions required for successful knowledge management be observed, in order to improve organisational performance and healthcare service delivery in the Gauteng Department of Health. The findings showed that the elements of knowledge management capabilities investigated in this study, namely knowledge creation, knowledge sharing and knowledge application, have a positive, significant relationship with all measures of organisational performance and healthcare service delivery. These findings thus indicate that by employing knowledge management principles, the Gauteng Department of Health could improve its ability to achieve its operational goals and objectives, and solve organisational and healthcare challenges, thereby improving organisational.

Keywords: knowledge management, Healthcare Service Delivery, public healthcare, public sector

Procedia PDF Downloads 273
1958 Catalytic Thermodynamics of Nanocluster Adsorbates from Informational Statistical Mechanics

Authors: Forrest Kaatz, Adhemar Bultheel

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We use an informational statistical mechanics approach to study the catalytic thermodynamics of platinum and palladium cuboctahedral nanoclusters. Nanoclusters and their adatoms are viewed as chemical graphs with a nearest neighbor adjacency matrix. We use the Morse potential to determine bond energies between cluster atoms in a coordination type calculation. We use adsorbate energies calculated from density functional theory (DFT) to study the adatom effects on the thermodynamic quantities, which are derived from a Hamiltonian. Oxygen radical and molecular adsorbates are studied on platinum clusters and hydrogen on palladium clusters. We calculate the entropy, free energy, and total energy as the coverage of adsorbates increases from bridge and hollow sites on the surface. Thermodynamic behavior versus adatom coverage is related to the structural distribution of adatoms on the nanocluster surfaces. The thermodynamic functions are characterized using a simple adsorption model, with linear trends as the coverage of adatoms increases. The data exhibits size effects for the measured thermodynamic properties with cluster diameters between 2 and 5 nm. Entropy and enthalpy calculations of Pt-O2 compare well with previous theoretical data for Pt(111)-O2, and our Pd-H results show similar trends as experimental measurements for Pd-H2 nanoclusters. Our methods are general and may be applied to wide variety of nanocluster adsorbate systems.

Keywords: catalytic thermodynamics, palladium nanocluster absorbates, platinum nanocluster absorbates, statistical mechanics

Procedia PDF Downloads 167
1957 Newspaper Coverage and the Prevention of Child Sexual Abuse in Nigeria

Authors: Grace Iember Anweh, Er Shipp

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Child Sexual Abuse (CSA) has been a contending issue across the globe. The menace of child sexual violence cuts across all continents. From 0 - 13 years, children have been sexually abused – some to the extent that their reproductive organs have been permanently damaged. The research in view is timely, as it will contribute data on CSA and media role to the communication parlance. This study believes that the adverse effects of this menace can hinder children who are potential leaders of tomorrow from harnessing their potentials to contribute to the growth and development of societies due to the psychological, health, and social effects of sex abuse. Where government policies, the law, cultural beliefs, and bottle necks surrounding processes of fighting child sexual abuse have failed, this study assumes that adequate coverage by the mass media, especially the newspapers known for their in-depth coverage and reporting, can help to eradicate or reduce to its barest minimum, the menace of CSA. Therefore, this study aims at assessing the coverage of newspapers – their policies and content towards preventive strategies, and how the public access and receive the messages to the extent they take action to forestall the persistence of sexual violation of children in Nigeria. Methodologically, the study has adopted qualitative and quantitative methods to answer the problem. The study used in-depth interview method to find out from journalists and editors of newspapers the policies that define the production of news content on sexual gender-based violence. In addition, selected National Daily newspapers are content - analysed to determine the focus of media coverage and whether the contents are preventive-based or case-based. In addition, caregivers of the reproductive ages from 16 years and above, ranging from parents, guardians, and school management, will form the study population through a survey using the questionnaire. The aim is to determine their views regarding mass media coverage of sexual violence against children and the effectiveness of the content, to the extent of prompting them to keep the child safe from sexual molesters. Findings from the content analysis so far show that newspapers in Nigeria are not engaged in preventive content of CSA. Their contents are rather case-based.

Keywords: newspaper, coverage, prevention, child, sexual abuse

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1956 Depolymerised Natural Polysaccharides Enhance the Production of Medicinal and Aromatic Plants and Their Active Constituents

Authors: M. Masroor Akhtar Khan, Moin Uddin, Lalit Varshney

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Recently, there has been a rapidly expanding interest in finding applications of natural polymers in view of value addition to agriculture. It is now being realized that radiation processing of natural polysaccharides can be beneficially utilized either to improve the existing methodologies used for processing the natural polymers or to impart value addition to agriculture by converting them into more useful form. Gamma-ray irradiation is employed to degrade and lower the molecular weight of some of the natural polysaccharides like alginates, chitosan and carrageenan into small sized oligomers. When these oligomers are applied to plants as foliar sprays, they elicit various kinds of biological and physiological activities, including promotion of plant growth, seed germination, shoot elongation, root growth, flower production, suppression of heavy metal stress, etc. Furthermore, application of these oligomers can shorten the harvesting period of various crops and help in reducing the use of insecticides and chemical fertilizers. In recent years, the oligomers of sodium alginate obtained by irradiating the latter with gamma-rays at 520 kGy dose are being employed. It was noticed that the oligomers derived from the natural polysaccharides could induce growth, photosynthetic efficiency, enzyme activities and most importantly the production of secondary metabolite in the plants like Artemisia annua, Beta vulgaris, Catharanthus roseus, Chrysopogon zizanioides, Cymbopogon flexuosus, Eucalyptus citriodora, Foeniculum vulgare, Geranium sp., Mentha arvensis, Mentha citrata, Mentha piperita, Mentha virdis, Papaver somniferum and Trigonella foenum-graecum. As a result of the application of these oligomers, the yield and/or contents of the active constituents of the aforesaid plants were significantly enhanced. The productivity, as well as quality of medicinal and aromatic plants, may be ameliorated by this novel technique in an economical way as a very little quantity of these irradiated (depolymerised) polysaccharides is needed. Further, this is a very safe technique, as we did not expose the plants directly to radiation. The radiation was used to depolymerize the polysaccharides into oligomers.

Keywords: essential oil, medicinal and aromatic plants, plant production, radiation processed polysaccharides, active constituents

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1955 University Students’ Perceptions of the Influence of Cannabis Use on Mental Health

Authors: Konesh Navsaria, Itumeleng Ramodumo

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The study explored university students’ perceptions of cannabis use on academic life at a higher education institution (HEI) in Nelson Mandela Bay, South Africa. Cannabis is described as the most commonly-used drug by youth, especially those who are in tertiary institutions. The use of cannabis has both negative and positive effects; this is evident in different areas of human functioning. Cannabis usage has been debated upon in courts regarding its legalization and decriminalization, and on the 18th of September 2018, the South African High Court decriminalized cannabis for personal use. Cannabis use has increased in academic settings, and this has raised concerns about how it affects the mental health of students. A qualitative approach was used for the study with an explorative, descriptive design. Purposive sampling was used to select 15 participants for the study. Data were collected using focused-group interviews, following ethical clearance from the HEI. The collected data were analyzed and interpreted using thematic analysis, and cognitive behavioural theory was used as the theoretical framework. The research findings indicated both positive and negative influences of cannabis use on mental health. Most participants who expressed positive effects have used cannabis before, whereas most participants with negative perspectives of cannabis use on mental health are non-cannabis users. The findings revealed that participants perceived that the quantity of cannabis smoked determined whether there was a positive or negative effect on mental health; that is, large doses of cannabis were perceived as having negative effects. The research findings also revealed that the legalization of cannabis is very likely to increase its use and also highlighted precautionary measures users take to avoid the substance’s negative effects on mental health.

Keywords: cannabis use, mental health, university students, legalization

Procedia PDF Downloads 146
1954 Spectroscopic and 1.08mm Laser Properties of Nd3+ Doped Oxy-Fluoro Borate Glasses

Authors: Swapna Koneru, Srinivasa Rao Allam, Vijaya Prakash Gaddem

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The different concentrations of neodymium-doped (Nd-doped) oxy fluoroborate (OFB) glasses were prepared by melt quenching method and characterized through optical absorption, emission and decay curve measurements to understand the lasing potentialities of these glasses. Optical absorption spectra were recorded and have been analyzed using Judd–Ofelt theory. The dipole strengths are parameterized in terms of three phenomenological Judd–Ofelt intensity parameters Ωλ (λ=2, 4 and 6) to elucidate the glassy matrix around Nd3+ ion as well as to determine the 4F3/2 metastable state radiative properties such as the transition probability (AR), radiative lifetime (τR), branching ratios (βR) and integrated absorption cross-section (σa) have been measured for most of the fluorescent levels of Nd3+. The emission spectra recorded for these glasses exhibit two peaks at 1085 and 1328 nm corresponding to 4F3/2 to 4I11/2 and 4I13/2 transitions have been obtained for all the glasses upon 808 nm diode laser excitation in the near infrared region. The emission intensity of the 4F3/2 to 4I11/2 transition increases with increase of Nd3+ concentration up to 1 mol% and then concentration quenching is observed for 2.0 mol% of Nd3+ concentration. The lifetimes for the 4F3/2 level are found to decrease with increase in Nd2O3 concentration in the glasses due to the concentration quenching. The decay curves of all these glasses show single exponential behavior. The spectroscopy of Nd3+ in these glasses is well understood and laser properties can be accurately determined from measured spectroscopic properties. The results obtained are compared with reports on similar glasses. The results indicate that the present glasses could be useful for 1.08 µm laser applications.

Keywords: glasses, luminescence, optical properties, photoluminescence spectroscopy

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1953 Reconceptualizing Human Trafficking: Revealings of the Experience of Ethiopian Migrant Returnees

Authors: Waganesh Zeleke, Abebaw Minaye

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This study examined the act, means, and purpose of human trafficking in the case of Ethiopian migrant returnees from the Middle East and South Africa. Using a questionnaire survey data was gathered from 1078 returnees. Twelve focus group discussions were used to solicit detailed experience of returnee about the process of their 'unsafe' immigration. Both quantitative and qualitative analysis results revealed that against the mainstream thinking of human trafficking means such as forcing, coercing, abducting or threatening, traffickers used 'victims’ free will' means by providing false promises to and capitalizing on the vulnerability of migrants. The migrants’ living condition including unemployment, ambitious view to change their life, and low level of risk perception were found to be risk factors which made them vulnerable and target of the brokers and smugglers who served as a catalyst in the process of their 'unsafe' migration. Equal to the traffickers/brokers/agency, the migrants’ family, friends and Ethiopian embassies contributed to the deplorable situation of migrant workers. 64.4% of the returnees reported that their migration is self-initiated, and 20% reported peer pressure and 13.8 percent reported family pressure, and it is only 1.8% who reported having been pushed by brokers. The findings revealed that 69.5% of the returnees do not know about the lifestyle and culture of the host community before their leave. In a similar vein, 50.9% of the returnees reported that they do not know about the nature of the work they are to do and their responsibilities. Further, 81% of the returnees indicated that the pre-migration training they received was not enough in equipping them with the required skill. Despite the returnees experiences of various forms of abuse and exploitation in the journey and at the destination they still have a positive attitude for migration (t=9.7 mean of 18.85 with a test value of 15). The returnees evaluated the support provided by sending agencies and Ethiopian embassies in the destination to be poor. 51.8% of the migrants do not know the details of the contract they signed during migration. Close to 70% of the returnees expressed that they had not got any legal support from stakeholders when they faced problems. What is more is that despite all these 27.9% of the returnees indicated re-immigrating as their plan. Based on these findings on the context and experience of Ethiopian migrant returnees, implications for training, policy, research, and intervention are discussed.

Keywords: trafficking, migrant, returnee, Ethiopia, experience, reconceptualizing

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1952 Smartphones as a Tool of Mobile Journalism in Saudi Arabia

Authors: Ahmed Deen

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The introduction of the mobile devices which were equipped with internet access and a camera, as well as the messaging services, has become a major inspiration for the use of the mobile devices in the growth in the reporting of news. Mobile journalism (MOJO) was a creation of modern technology, especially the use of mobile technology for video journalism purposes. MOJO, thus, is the process by which information is collected and disseminated to society, through the use of mobile technology, and even the use of the tablets. This paper seeks to better understand the ethics of Saudi mobile journalists towards news coverage. Also, this study aims to explore the relationship between minimizing harms and truth-seeking efforts among Saudi mobile journalists. Three main ethics were targeted in this study, which are seek truth and report it, minimize harm, and being accountable. Diffusion of innovation theory applied to reach this study’s goals. The non- probability sampling approach, ‘Snowball Sampling’ was used to target 124 survey participants, an online survey via SurveyMonkey that was distributed through social media platforms as a web link. The code of ethics of the Society of Professional Journalists has applied as a scale in this study. This study found that the relationship between minimizing harm and truth-seeking efforts is significantly moderate among Saudi mobile journalists. Also, it is found that the level journalistic experiences and using smartphones to cover news are weakly and negatively related to the perceptions of mobile journalism among Saudi journalists, while Saudi journalists who use their smartphone to cover the news between 1-3 years, were the majority of participants (55 participants by 51.4%).

Keywords: mobile journalism, Saudi journalism, smartphone, Saudi Arabia

Procedia PDF Downloads 177
1951 Theoretical and Experimental Investigation of Binder-free Trimetallic Phosphate Nanosheets

Authors: Iftikhar Hussain, Muhammad Ahmad, Xi Chen, Li Yuxiang

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Transition metal phosphides and phosphates are newly emerged electrode material candidates in energy storage devices. For the first time, we report uniformly distributed, interconnected, and well-aligned two-dimensional nanosheets made from trimetallic Zn-Co-Ga phosphate (ZCGP) electrode materials with preserved crystal phase. It is found that the ZCGP electrode material exhibits about 2.85 and 1.66 times higher specific capacity than mono- and bimetallic phosphate electrode materials at the same current density. The trimetallic ZCGP electrode exhibits superior conductivity, lower internal resistance (IR) drop, and high Coulombic efficiency compared to mono- and bimetallic phosphate. The charge storage mechanism is studied for mono- bi- and trimetallic electrode materials, which illustrate the diffusion-dominated battery-type behavior. By means of density functional theory (DFT) calculations, ZCGP shows superior metallic conductivity due to the modified exchange splitting originating from 3d-orbitals of Co atoms in the presence of Zn and Ga. Moreover, a hybrid supercapacitor (ZCGP//rGO) device is engineered, which delivered a high energy density (ED) of 40 W h kg⁻¹ and a high-power density (PD) of 7,745 W kg⁻¹, lighting 5 different colors of light emitting diodes (LEDs). These outstanding results confirm the promising battery-type electrode materials for energy storage applications.

Keywords: trimetallic phosphate, nanosheets, DFT calculations, hybrid supercapacitor, binder-free, synergistic effect

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1950 Priming through Open Book MCQ Test: A Tool for Enhancing Learning in Medical Undergraduates

Authors: Bharti Bhandari, Bharati Mehta, Sabyasachi Sircar

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Medical education is advancing in India, with its advancement newer innovations are being incorporated in teaching and assessment methodology. Our study focusses on a teaching innovation that is more student-centric than teacher-centric and is the need of the day. The teaching innovation was carried out in 1st year MBBS students of our institute. Students were assigned control and test groups. Priming was done for the students in the test group with an open-book MCQ based test in a particular topic before delivering formal didactic lecture on that topic. The control group was not assigned any such exercise. This was followed by formal didactic lecture on the same topic. Thereafter, both groups were assessed on the same topic. The marks were compiled and analysed using appropriate statistical tests. Students were also given questionnaire to elicit their views on the benefits of “self-priming”. The mean marks scored in theory assessment by the test group were statistically higher than the marks scored by the controls. According to students’ feedback, the ‘self-priming “process was interesting, helped in better orientation during class-room lectures and better understanding of the topic. They want it to be repeated for other topics with moderate difficulty level. Better performance of the students in the primed group validates the combination of student-centric priming model and didactic lecture as superior to the conventional, teacher-centric methods alone. If this system is successfully followed, the present teacher-centric pedagogy should increasingly give way to student-centric activities where the teacher is only a facilitator.

Keywords: medical education, open-book test, pedagogy, priming

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1949 Chikungunya Virus Infection among Patients with Febrile Illness Attending University of Maiduguri Teaching Hospital, Nigeria

Authors: Abdul-Dahiru El-Yuguda, Saka Saheed Baba, Tawa Monilade Adisa, Mustapha Bala Abubakar

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Background: Chikungunya (CHIK) virus, a previously anecdotally described arbovirus, is now assuming a worldwide public health burden. The CHIK virus infection is characterized by potentially life threatening and debilitating arthritis in addition to the high fever, arthralgia, myalgia, headache and rash. Method: Three hundred and seventy (370) serum samples were collected from outpatients with febrile illness attending University of Maiduguri Teaching Hospital, Nigeria, and was used to detect for Chikungunya (CHIK) virus IgG and IgM antibodies using the Enzyme Linked Immunosorbent Assays (ELISAs). Result: Out of the 370 sera tested, 39 (10.5%) were positive for presence of CHIK virus antibodies. A total of 24 (6.5%) tested positive for CHIK virus IgM only while none (0.0%) was positive for presence of CHIK virus IgG only and 15 (4.1%) of the serum samples were positive for both IgG and IgM antibodies. A significant difference (p<0.0001) was observed in the distribution of CHIK virus antibodies in relation to gender. The males had prevalence of 8.5% IgM antibodies as against 4.6% observed in females. On the other hand 4.6% of the females were positive for concurrent CHIK virus IgG and IgM antibodies when compared to a prevalence of 3.4% observed in males. Only the age groups ≤ 60 years and the undisclosed age group were positive for presence of CHIK virus IgG and/or IgM antibodies. No significant difference (p>0.05) was observed in the seasonal prevalence of CHIK virus antibodies among the study subjects Analysis of the prevalence of CHIK virus antibodies in relation to clinical presentation (as observed by Clinicians) of the patients revealed that headache and fever were the most frequently encountered ailments. Conclusion: The CHIK virus IgM and concurrent IgM and IgG antibody prevalence rates of 6.5% and 4.1% observed in this study indicates a current infection and the lack of IgG antibody alone observed shows that the infection is not endemic but sporadic. Recommendation: Further studies should be carried to establish the seasonal prevalence of CHIK virus infection vis-à-vis vector dynamics in the study area. A comprehensive study need to be carried out on the molecular characterization of the CHIK virus circulating in Nigeria with a view to developing CHIK virus vaccine.

Keywords: Chikungunya virus, IgM and IgG antibodies, febrile patients, enzyme linked immunosorbent assay

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1948 Controlling RPV Embrittlement through Wet Annealing in Support of Life Extension

Authors: E. A. Krasikov

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As a main barrier against radioactivity outlet reactor pressure vessel (RPV) is a key component in terms of NPP safety. Therefore, present-day demands in RPV reliability enhance have to be met by all possible actions for RPV in-service embrittlement mitigation. Annealing treatment is known to be the effective measure to restore the RPV metal properties deteriorated by neutron irradiation. There are two approaches to annealing. The first one is so-called ‘dry’ high temperature (~475°C) annealing. It allows obtaining practically complete recovery, but requires the removal of the reactor core and internals. External heat source (furnace) is required to carry out RPV heat treatment. The alternative approach is to anneal RPV at a maximum coolant temperature which can be obtained using the reactor core or primary circuit pumps while operating within the RPV design limits. This low temperature «wet» annealing, although it cannot be expected to produce complete recovery, is more attractive from the practical point of view especially in cases when the removal of the internals is impossible. The first RPV «wet» annealing was done using nuclear heat (US Army SM-1A reactor). The second one was done by means of primary pumps heat (Belgian BR-3 reactor). As a rule, there is no recovery effect up to annealing and irradiation temperature difference of 70°C. It is known, however, that along with radiation embrittlement neutron irradiation may mitigate the radiation damage in metals. Therefore, we have tried to test the possibility to use the effect of radiation-induced ductilization in ‘wet’ annealing technology by means of nuclear heat utilization as heat and neutron irradiation sources at once. In support of the above-mentioned conception the 3-year duration reactor experiment on 15Cr3NiMoV type steel with preliminary irradiation at operating PWR at 270°C and following extra irradiation (87 h at 330°C) at IR-8 test reactor was fulfilled. In fact, embrittlement was partly suppressed up to value equivalent to 1,5 fold neutron fluence decrease. The degree of recovery in case of radiation enhanced annealing is equal to 27% whereas furnace annealing results in zero effect under existing conditions. Mechanism of the radiation-induced damage mitigation is proposed. It is hoped that «wet » annealing technology will help provide a better management of the RPV degradation as a factor affecting the lifetime of nuclear power plants which, together with associated management methods, will help facilitate safe and economic long-term operation of PWRs.

Keywords: controlling, embrittlement, radiation, steel, wet annealing

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1947 Real-Time Radiological Monitoring of the Atmosphere Using an Autonomous Aerosol Sampler

Authors: Miroslav Hyza, Petr Rulik, Vojtech Bednar, Jan Sury

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An early and reliable detection of an increased radioactivity level in the atmosphere is one of the key aspects of atmospheric radiological monitoring. Although the standard laboratory procedures provide detection limits as low as few µBq/m³, their major drawback is the delayed result reporting: typically a few days. This issue is the main objective of the HAMRAD project, which gave rise to a prototype of an autonomous monitoring device. It is based on the idea of sequential aerosol sampling using a carrousel sample changer combined with a gamma-ray spectrometer. In our hardware configuration, the air is drawn through a filter positioned on the carrousel so that it could be rotated into the measuring position after a preset sampling interval. Filter analysis is performed via a 50% HPGe detector inside an 8.5cm lead shielding. The spectrometer output signal is then analyzed using DSP electronics and Gamwin software with preset nuclide libraries and other analysis parameters. After the counting, the filter is placed into a storage bin with a capacity of 250 filters so that the device can run autonomously for several months depending on the preset sampling frequency. The device is connected to a central server via GPRS/GSM where the user can view monitoring data including raw spectra and technological data describing the state of the device. All operating parameters can be remotely adjusted through a simple GUI. The flow rate is continuously adjustable up to 10 m³/h. The main challenge in spectrum analysis is the natural background subtraction. As detection limits are heavily influenced by the deposited activity of radon decay products and the measurement time is fixed, there must exist an optimal sample decay time (delayed spectrum acquisition). To solve this problem, we adopted a simple procedure based on sequential spectrum acquisition and optimal partial spectral sum with respect to the detection limits for a particular radionuclide. The prototyped device proved to be able to detect atmospheric contamination at the level of mBq/m³ per an 8h sampling.

Keywords: aerosols, atmosphere, atmospheric radioactivity monitoring, autonomous sampler

Procedia PDF Downloads 151
1946 The Evaluation of Complete Blood Cell Count-Based Inflammatory Markers in Pediatric Obesity and Metabolic Syndrome

Authors: Mustafa M. Donma, Orkide Donma

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Obesity is defined as a severe chronic disease characterized by a low-grade inflammatory state. Therefore, inflammatory markers gained utmost importance during the evaluation of obesity and metabolic syndrome (MetS), a disease characterized by central obesity, elevated blood pressure, increased fasting blood glucose and elevated triglycerides or reduced high density lipoprotein cholesterol (HDL-C) values. Some inflammatory markers based upon complete blood cell count (CBC) are available. In this study, it was questioned which inflammatory marker was the best to evaluate the differences between various obesity groups. 514 pediatric individuals were recruited. 132 children with MetS, 155 morbid obese (MO), 90 obese (OB), 38 overweight (OW) and 99 children with normal BMI (N-BMI) were included into the scope of this study. Obesity groups were constituted using age- and sex-dependent body mass index (BMI) percentiles tabulated by World Health Organization. MetS components were determined to be able to specify children with MetS. CBC were determined using automated hematology analyzer. HDL-C analysis was performed. Using CBC parameters and HDL-C values, ratio markers of inflammation, which cover neutrophil-to-lymphocyte ratio (NLR), derived neutrophil-to-lymphocyte ratio (dNLR), platelet-to-lymphocyte ratio (PLR), lymphocyte-to-monocyte ratio (LMR), monocyte-to-HDL-C ratio (MHR) were calculated. Statistical analyses were performed. The statistical significance degree was considered as p < 0.05. There was no statistically significant difference among the groups in terms of platelet count, neutrophil count, lymphocyte count, monocyte count, and NLR. PLR differed significantly between OW and N-BMI as well as MetS. Monocyte-to HDL-C value exhibited statistical significance between MetS and N-BMI, OB, and MO groups. HDL-C value differed between MetS and N-BMI, OW, OB, MO groups. MHR was the ratio, which exhibits the best performance among the other CBC-based inflammatory markers. On the other hand, when MHR was compared to HDL-C only, it was suggested that HDL-C has given much more valuable information. Therefore, this parameter still keeps its value from the diagnostic point of view. Our results suggest that MHR can be an inflammatory marker during the evaluation of pediatric MetS, but the predictive value of this parameter was not superior to HDL-C during the evaluation of obesity.

Keywords: children, complete blood cell count, high density lipoprotein cholesterol, metabolic syndrome, obesity

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1945 Analysis of Accurate Direct-Estimation of the Maximum Power Point and Thermal Characteristics of High Concentration Photovoltaic Modules

Authors: Yan-Wen Wang, Chu-Yang Chou, Jen-Cheng Wang, Min-Sheng Liao, Hsuan-Hsiang Hsu, Cheng-Ying Chou, Chen-Kang Huang, Kun-Chang Kuo, Joe-Air Jiang

Abstract:

Performance-related parameters of high concentration photovoltaic (HCPV) modules (e.g. current and voltage) are required when estimating the maximum power point using numerical and approximation methods. The maximum power point on the characteristic curve for a photovoltaic module varies when temperature or solar radiation is different. It is also difficult to estimate the output performance and maximum power point (MPP) due to the special characteristics of HCPV modules. Based on the p-n junction semiconductor theory, a brand new and simple method is presented in this study to directly evaluate the MPP of HCPV modules. The MPP of HCPV modules can be determined from an irradiated I-V characteristic curve, because there is a non-linear relationship between the temperature of a solar cell and solar radiation. Numerical simulations and field tests are conducted to examine the characteristics of HCPV modules during maximum output power tracking. The performance of the presented method is evaluated by examining the dependence of temperature and irradiation intensity on the MPP characteristics of HCPV modules. These results show that the presented method allows HCPV modules to achieve their maximum power and perform power tracking under various operation conditions. A 0.1% error is found between the estimated and the real maximum power point.

Keywords: energy performance, high concentrated photovoltaic, maximum power point, p-n junction semiconductor

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1944 The Role of Identity Politics in the 2023 General Election in Nigeria: An Overview

Authors: Adekunle Saheed Ajisebiyawo

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This paper examines the influence of identity politics on the development of electoral democracy in Nigeria. The paper was anchored on a theory of African democracy adopted the qualitative methodology and deployed data from secondary sources to evaluate the 2023 presidential election, and found that ethnicity, religion, and regional sentiments played a major role in the election. The practical implications of this paper are that while Nigeria’s democracy is tending towards consolidation, if the unexpected does not happen, e.g., military takeover, religious and ethnic identities can mar the country’s development as competent candidates that have good policies will be voted out based on religious and ethnic sentiments. Thus, there is a need to de-emphasize religion and ethnicity in the Nigerian polity. Candidates and parties that campaign based on racial or religious narratives should be barred from contesting elective positions. The paper concluded that identity politics is inimical to Nigeria’s democratization process as well as efforts aimed at uniting and integrating the country; it, therefore, recommended that to establish a sound electoral democracy and a strong united country, the menace of ethnic, religious, and regional cleavages should be addressed. To achieve this, efforts should be intensified towards providing a set of principles for nation-building which should be included in the constitution. In addition, the paper urges the media to support the formation of an inclusive government, cutting across tribes and religions in the country to reduce the negative impact of ethnicity and religion in the country.

Keywords: cleavages, democracy, ethnicity, election, identity politics, religion

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1943 Students' Ability to Solve Complex Accounting Problems Using a Framework-Based Approach

Authors: Karen Odendaal

Abstract:

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis. It is widely perceived that conceptual teaching of accounting contributes to lifelong learning. Such a conceptual teaching approach also contributes to effective accounting problem-solving. This framework-based approach is rooted in educational psychologies such as constructivism and Ausubel’s subsumption theory. This study aimed at investigating the ability of students to solve complex accounting problems by using only concepts underlying the Conceptual Framework. An assignment was administered to pre-graduate students at a South African university and this study made use of an interpretative research design which implemented multiple research instruments to investigate the ability of students to solve complex accounting problems using only concepts underlying the Conceptual Framework. Student perceptions were analysed and were aided by a related reflective questionnaire. The importance of the study indicates the necessity of Accounting educators to enhance a conceptual understanding among students as a mechanism for problem-solving of accounting issues. The results indicate that the ability of students to solve accounting problems effectively using only the Conceptual Framework depends on the complexity of the scenario and the students’ familiarity with the problem. The study promotes a balanced and more conceptual (rather than only technical) preference to the problem-solving of complex accounting problems. The study indubitably promotes considerable emphasis on the importance of the Conceptual Framework in accounting education and the promotion of life-long learning in the subject field.

Keywords: accounting education, conceptual teaching, constructivism, framework-based, problem-solving

Procedia PDF Downloads 236
1942 Micro-Channel Flows Simulation Based on Nonlinear Coupled Constitutive Model

Authors: Qijiao He

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MicroElectrical-Mechanical System (MEMS) is one of the most rapidly developing frontier research field both in theory study and applied technology. Micro-channel is a very important link component of MEMS. With the research and development of MEMS, the size of the micro-devices and the micro-channels becomes further smaller. Compared with the macroscale flow, the flow characteristics of gas in the micro-channel have changed, and the rarefaction effect appears obviously. However, for the rarefied gas and microscale flow, Navier-Stokes-Fourier (NSF) equations are no longer appropriate due to the breakup of the continuum hypothesis. A Nonlinear Coupled Constitutive Model (NCCM) has been derived from the Boltzmann equation to describe the characteristics of both continuum and rarefied gas flows. We apply the present scheme to simulate continuum and rarefied gas flows in a micro-channel structure. And for comparison, we apply other widely used methods which based on particle simulation or direct solution of distribution function, such as Direct simulation of Monte Carlo (DSMC), Unified Gas-Kinetic Scheme (UGKS) and Lattice Boltzmann Method (LBM), to simulate the flows. The results show that the present solution is in better agreement with the experimental data and the DSMC, UGKS and LBM results than the NSF results in rarefied cases but is in good agreement with the NSF results in continuum cases. And some characteristics of both continuum and rarefied gas flows are observed and analyzed.

Keywords: continuum and rarefied gas flows, discontinuous Galerkin method, generalized hydrodynamic equations, numerical simulation

Procedia PDF Downloads 173
1941 Metaphorical Devices in Political Cartoons with Reference to Political Confrontation in Pakistan after Panama Leaks

Authors: Ayesha Ashfaq, Muhammad Ajmal Ashfaq

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It has been assumed that metaphorical and symbolic contests are waged with metaphors, captions, and signs in political cartoons that play a significant role in image construction of political actors, situations or events in the political arena. This paper is an effort to explore the metaphorical devices in political cartoons related to the political confrontation in Pakistan between the ruling party Pakistan Muslim League Nawaz (PMLN) and opposition parties especially after Panama leaks. For this purpose, political cartoons sketched by five renowned political cartoonists on the basis of their belongings to the most highly circulated mainstream English newspapers of Pakistan and their professional experiences in their genre, were selected. The cartoons were analyzed through the Barthes’s model of Semiotics under the umbrella of the first level of agenda setting theory ‘framing’. It was observed that metaphorical devices in political cartoons are one of the key weapons of cartoonists’ armory. These devices are used to attack the candidates and contribute to the image and character building. It was found that all the selected political cartoonists used different forms of metaphors including situational metaphors and embodying metaphors. Not only the physical stature but also the debates and their activities were depicted metaphorically in the cartoons that create the scenario of comparison between the cartoons and their real political confrontation. It was examined that both forms of metaphors shed light on cartoonist’s perception and newspaper’s policy about political candidates, political parties and particular events. In addition, it was found that zoomorphic metaphors and metaphors of diminishments were also predominantly used to depict the conflict between two said political actors.

Keywords: metaphor, Panama leaks, political cartoons, political communication

Procedia PDF Downloads 309
1940 The Importance of Oral Mucosal Biopsy Selection Site in Areas of Field Change: A Case Report

Authors: Timmis W., Simms M., Thomas C.

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This case discusses the management of two floors of mouth (FOM) Squamous Cell Carcinomas (SCC) not identified upon initial biopsy. A 51 year-old male presented with right FOM erythroleukoplakia. Relevant medical history included alcoholic dependence syndrome and alcoholic liver disease. Relevant drug therapy encompassed acamprosate, folic acid, hydroxocobalamin and thiamine. The patient had a 55.5 pack-year smoking history and alcohol dependence from age 14, drinking 16 units/day. FOM incisional biopsy and histopathological analysis diagnosed Carcinoma in situ. Treatment involved wide local excision. Specimen analysis revealed two separate foci of pT1 moderately differentiated SCCs. Carcinoma staging scans revealed no pathological lymphadenopathy, no local invasion or metastasis. SCCs had been excised in completion with narrow margins. MDT discussion concluded that in view of the field changes it would be difficult to identify specific areas needing further excision, although techniques such as Lugol’s Iodine were considered. Further surgical resection, surgical neck management and sentinel lymph node biopsy was offered. The patient declined intervention, primary management involved close monitoring alongside alcohol and smoking cessation referral. Narrow excisional margins can increase carcinoma recurrence risk. Biopsy failed to identify SCCs, despite sampling an area of clinical concern. For gross field change multiple incisional biopsies should be considered to increase chance of accurate diagnosis and appropriate treatment. Coupling of tobacco and alcohol has a synergistic effect, exponentially increasing the relative risk of oral carcinoma development. Tobacco and alcoholic control is fundamental in reducing treatment‑related side effects, recurrence risk and second primary cancer development.

Keywords: alcohol dependence, biopsy, oral carcinoma, tobacco

Procedia PDF Downloads 112
1939 An Analysis of the Continuum in Inter-Caste Relations in India

Authors: Sujit Kumar

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Historicity of inter-caste relations can be traced in the early stages of evolution of rural community in the Indian society. These have witnessed vicissitudes during long drawn interactions between caste groups. Inter-caste relations evolved in a more organized form in the guise of Jajmani system. This is a system of permanent and hereditary inter-caste relations and gives a kaleidoscopic view of socio-economic relations among various caste groupings. Universality of its prevalence in rural India for centuries is well recognized and documented. But it has been undergoing metamorphic change in some regions and changing at a slower pace in the others during post-independence period. An empirical study was conducted with the objectives to know whether Jajmani system is in vogue in the rural areas and type and intensity of socio-economic ties among different caste categories and to find out the change in inter-caste relations, if any owing to industrialization and modernization. Information was elicited from 225 respondents using interview schedule designed for this purpose. It is discernible that in majority of cases, inter-caste social relations which find better expression on the occasions like marriage, death, birth and festivals etc. among Brahmins and lower castes vis-à-vis other caste categories have grown weak. The data further unearth that economic relations as maintained on the occasions of marriage, sacred thread ceremony, mundan sacrament, birthday, death, yajna, katha, routine hair cut, manufacture and repair of various iron, earthen, wooden and leather articles between members of higher castes (general category) and lower castes (scheduled castes) are moderate but weak in case of Other Backward Classes vis-à-vis all other caste categories. Overwhelming majority of informants believe that decline in hereditary occupations, depreciation of old products and services and their availability from the market being made by industry are main reasons in descending order for change in inter caste relations. Modernization, westernization, industrialization, transportation and communications, growing materialism and consumerism together have brought change in relations among caste groups affecting about a billion population inhabiting rural India.

Keywords: inter-caste, Jajmani, sacrament, Yajna

Procedia PDF Downloads 119
1938 The Role and Effects of Communication on Occupational Safety: A Review

Authors: Pieter A. Cornelissen, Joris J. Van Hoof

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The interest in improving occupational safety started almost simultaneously with the beginning of the Industrial Revolution. Yet, it was not until the late 1970’s before the role of communication was considered in scientific research regarding occupational safety. In recent years the importance of communication as a means to improve occupational safety has increased. Not only as communication might have a direct effect on safety performance and safety outcomes, but also as it can be viewed as a major component of other important safety-related elements (e.g., training, safety meetings, leadership). And while safety communication is an increasingly important topic in research, its operationalization is often vague and differs among studies. This is not only problematic when comparing results, but also in applying these results to practice and the work floor. By means of an in-depth analysis—building on an existing dataset—this review aims to overcome these problems. The initial database search yielded 25.527 articles, which was reduced to a research corpus of 176 articles. Focusing on the 37 articles of this corpus that addressed communication (related to safety outcomes and safety performance), the current study will provide a comprehensive overview of the role and effects of safety communication and outlines the conditions under which communication contributes to a safer work environment. The study shows that in literature a distinction is commonly made between safety communication (i.e., the exchange or dissemination of safety-related information) and feedback (i.e. a reactive form of communication). And although there is a consensus among researchers that both communication and feedback positively affect safety performance, there is a debate about the directness of this relationship. Whereas some researchers assume a direct relationship between safety communication and safety performance, others state that this relationship is mediated by safety climate. One of the key findings is that despite the strongly present view that safety communication is a formal and top-down safety management tool, researchers stress the importance of open communication that encourages and allows employees to express their worries, experiences, views, and share information. This raises questions with regard to other directions (e.g., bottom-up, horizontal) and forms of communication (e.g., informal). The current review proposes a framework to overcome the often vague and different operationalizations of safety communication. The proposed framework can be used to characterize safety communication in terms of stakeholders, direction, and characteristics of communication (e.g., medium usage).

Keywords: communication, feedback, occupational safety, review

Procedia PDF Downloads 303
1937 A Critical Analysis on Traditional Bases of Indian Society

Authors: Sujit Kumar, Anita Surroch

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Indian culture, religions, literature and philosophy has attracted attention of the scholars across the globe since time immemorial. They endeavoured to interpret these dimensions as per their comprehension of Indian Society. The present paper is an attempt to portray a critical analysis of traditional bases of Indian Society as articulated by the great Indians who immensely contributed by shaping, practicing and passing these sub-systems on to the successive generations. India was endowed with a class of intellectuals par excellence during ancient times that traversed lengths and breaths of the country, interacted with the people, understood their capabilities & limitations and needs and churned such knowledge with their fellow beings. It witnessed an era of emergence of Varnashrama, Purushartha, Dharma and Sanskara system. Mention of Varna system in the Purush hymn of Rigveda, Vrihadyaranyak Upnishda. Shantiparva of Mahabharata, the Gita and the interpretations offered by Lord Krishna, Bhrigua Rishi, Yudhishtra and philosophers of modern times give a glimpse of macro level division of labour in ancient Indian Society. The Ashrama system, the four stages of life as referred to in Upnishdas (Chandogaya, Jawali) Sutras (Vashisht Dharma Sutra, Gautma Dharma Sutra), Smritis (Manusmiriti) and four step ladder described by Ved Vyasa is a comprehensive scheme of harmonious development of physical, mental and spiritual capabilities of human beings during different stages of life. The Purushartha, the four broad duties (Dharama, Artha, Kama & Moksha) of human being, lays emphasis on discharging duties as per ones Varna, Ashrama and also keeping in view the time, space and circumstances. Sanskaras are methods and a process to purify mind, body and soul. Today, one gets refraction (not reflection as shades of beliefs, customs practices and interpretations of Varnashrama, Purushartha, Dharma and Sanskara in letter and spirit has undergone changes) of such traditional bases from the writings of Indologists and other scholars.

Keywords: intellectuals, Rigveda, Sanskaras, traditional

Procedia PDF Downloads 159
1936 Understanding the Effective of Cuisine Experience, Emotions on Revisit Intentions: The Case Study of Lu-Kang

Authors: An-Na Li, Ying-Yu Chen, Chang-Kuang Chiou

Abstract:

Food tourism is one of the growing industries and areas of interest in the tourism industry today. The Destination Marketing Organizations (DMOs) are aware of the importance of gastronomy in order to stimulate local and regional economic development. From the heritage and cultural aspects, gastronomy is becoming a more important part of the cultural heritage of region and countries. Heritage destinations provide culinary heritage, which fits the current interest in traditional food, and cuisine is part of a general desire for authentic experiences. However, few studies have empirically examining food tourist’s behavior. This study examined the effects of cuisine experience, emotions and tourists’ revisit intentions. A total of 402 individuals responded to the on-site survey in the historic town of Lu-Kang in Taiwan. The results indicated that tourists’ cuisine experience include place flavor, media recommended local learning, life transfer and interpersonal share. In addition, cuisine experience had significant impacts on emotions, which in turn cuisine experience and emotions had significant effects on tourists’ revisit intentions. The findings suggested that the cuisine experience is a multi- dimensions construct. On the other hands, the good quality of cuisine experience could evoke tourists’ positive emotions and it plays a significant role in promote tourist revisit intentions and word of mouth. Implications for theory and practice are discussed.

Keywords: culinary tourism, cuisine experience, emotions, revisit intentions

Procedia PDF Downloads 409
1935 Influence of Servant Leadership on Faculty Retention in Higher Education Institutes: Mediating Role of Job Satisfaction

Authors: Aneela Sheikh

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Private higher education institutes are challenged for their resilience and competitive edge in the globalized knowledge-based economy in the 21st century. Faculty retention plays an important role as a catalyst for addressing the current mega-developmental phenomenon in higher education institutes faced by developing countries. This study intends to explore the influence of servant leadership practice on faculty retention through the intervening role of job satisfaction towards minimizing the high faculty turnover in private higher education institutes, with the mediating role of job satisfaction. A sample of 341 faculty members from ten private higher education institutes in Lahore city of Pakistan, was selected through a stratified proportionate random sampling technique. A descriptive survey research approach was employed to collect data from 341 faculty members by administering a close-ended questionnaire based on a seven-point Likert scale as a self-administered research instrument. The study was conducted under the domain of the Leader-Member Exchange (LMX) theory. The mediating role of job satisfaction was measured by bootstrapping technique. The results revealed that servant leadership has a statistically significant influence on faculty retention, with a statistically significant mediating role of job satisfaction, in private higher education institutes in Pakistan. Further, up to the best of the authors’ knowledge, this is the first systematic and empirical study on faculty retention conducted against the backdrop of servant leadership in an Eastern context, particularly in Pakistan.

Keywords: servant leadership, faculty retention, job satisfaction, higher education institutes

Procedia PDF Downloads 82
1934 The Effectiveness of Treating Anxiety with Reiki

Authors: Erika Humphreys

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The effectiveness of treating anxiety with Reiki is explored within ten quantitative studies. The methodology utilized for a critical appraisal and systematic review of the literature is explained with inclusion and exclusion criteria. The theoretical framework for the project is grounded in the work of Hildegard Peplau, whose nursing theory based on the therapeutic use of self is foundational for Reiki implementation. A thorough critique of the literature is conducted for key components of robustness and believability. This critique is conducted using a structured guide addressing synthesized strengths and weaknesses of the body of literature. A synthesis of the literature explores the findings of the studies. This synthesis reports on Reiki’s effectiveness in treating anxiety within a variety of patient settings and populations, its effect on subscales of anxiety, physiological manifestations of anxiety, and pain associated with anxiety. Cultural considerations affecting Reiki’s potential effectiveness are discussed. Gaps in the literature are examined, including the studies’ narrow sample population, lack of participant exclusionary factors for controlled outcome data, and the lack of studies across time. Implications for future research are discussed with recommendations for expanded research that includes a broader variety of settings, age groups, and patient diagnoses, including anxiety disorders, for research data that is transferable. Implications for further practice for the advanced practice registered nurse (APRN) are explored, with the potential benefits for both providers and patients, including improved patient satisfaction and expansion of provider treatment modalities.

Keywords: Reiki, anxiety, complementary alternative medicine, pandemic

Procedia PDF Downloads 166
1933 The Kindergarten as a Multicultural Workplace

Authors: Monika Haanpää

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Well-functioning workplaces are often characterized by good co-operation, adequate flow of information, open interaction between workers and a supportive work environment. The workplace is a mosaic of human personalities and the influx of people, who speak different languages and who are from different cultural backgrounds, may bring about new challenges and enrich this environment. However, this influx of people could also pose a problem as the adaptation of immigrant people to new terms of work may depend heavily on the level of language skills, the stage of culture shock, professional identity, and personality. Migration is not a rare phenomenon in Finland anymore; nobody is surprised to see people from different countries and different backgrounds in the schools, on the streets or in shops. However, this does not mean that immigration is an easy process for people coming from other countries. The experience of workers, with diverse language and backgrounds, has rarely been researched, particularly from the superior's point of view. In addition, the vast majority of researchers have paid more attention to multicultural kindergartens in terms of immigrant children and their families. Hence, there is a need to show the problem which exists in the recruitment of the increasing number of workers who come from different countries. Opinions about kindergartens, as multicultural workplaces, have been gathered through interviews with immigrant workers responsible for education. In addition, a questionnaire for native Finnish workers and superiors in kindergartens was carried out. The collected material has been analyzed qualitatively, focusing on topics such as: the kindergarten as a multicultural workplace, factors influencing career success of workers with diverse language and cultural backgrounds, the social relations in the multicultural workplaces and teachers’ changing professional identity. The results of the research provided a novel aspect of the multicultural workplace and emphasized a dependency of immigrant workers’ on language skills in Finnish; affecting professional success. In addition, they showed the good relations between other native Finnish co-workers and superiors. The results also illustrate why writing skills in Finnish are so important in kindergartens. Part of the investigation also questions some results of the research i.e. which is more important in the kindergarten as a multicultural workplace: personality, good professional skills or good language skills.

Keywords: kindergarten, multicultural workplace, social relations at work, work satisfaction

Procedia PDF Downloads 271
1932 Mediating and Moderating Function of Corporate Governance on Firm Tax Planning and Firm Tax Disclosure Relationship

Authors: Mahfoudh Hussein Mgammal

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The purpose of this paper is to investigate the moderating and mediating effect of corporate governance mechanisms proxy on the relationship of tax planning measured by effective tax rate components and tax disclosure. This paper tested the hypotheses by a 3-step hierarchical regression with 2010 to 2012 Malaysian-listed nonfinancial firms. We found companies positively value tax-planning activities. This indicates that tax planning is seen as a source of companies' wealth creation as the results show that there is an association between the tax disclosure and the extent of tax planning, and this relationship is highly significant. Examination of the implications of corporate governance mechanisms on the tax disclosure-tax planning association showed the lack of a significant coefficient related to any of the interactive variables. This makes it hard to understand the nature of the association. Finally, we further study the sensitivity of the results, the outcomes were also examined for the robustness and strength of the model specification utilizing OLS-effect estimators and the absence of tax planning related factors (GRTH, LEVE, and CAPNT). The findings of these tests display there is no effect on the tax planning-tax disclosure association. The outcomes of the annual regressions test show that the panel regressions results differ over time because there is a time difference impact on the associations, and the different models are not completely proportionate as a whole. Moreover, our paper lends some support to recent theory on the importance of taxes to corporate governance by demonstrating how the agency costs of tax planning allow certain shareholders to benefit from firm activities at the expense of others.

Keywords: tax disclosure, tax planning, corporate governance, effective tax rate

Procedia PDF Downloads 154
1931 Shear Stress and Effective Structural Stress ‎Fields of an Atherosclerotic Coronary Artery

Authors: Alireza Gholipour, Mergen H. Ghayesh, Anthony Zander, Stephen J. Nicholls, Peter J. Psaltis

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A three-dimensional numerical model of an atherosclerotic coronary ‎artery is developed for the determination of high-risk situation and ‎hence heart attack prediction. Employing the finite element method ‎‎(FEM) using ANSYS, fluid-structure interaction (FSI) model of the ‎artery is constructed to determine the shear stress distribution as well ‎as the von Mises stress field. A flexible model for an atherosclerotic ‎coronary artery conveying pulsatile blood is developed incorporating ‎three-dimensionality, artery’s tapered shape via a linear function for ‎artery wall distribution, motion of the artery, blood viscosity via the ‎non-Newtonian flow theory, blood pulsation via use of one-period ‎heartbeat, hyperelasticity via the Mooney-Rivlin model, viscoelasticity ‎via the Prony series shear relaxation scheme, and micro-calcification ‎inside the plaque. The material properties used to relate the stress field ‎to the strain field have been extracted from clinical data from previous ‎in-vitro studies. The determined stress fields has potential to be used as ‎a predictive tool for plaque rupture and dissection.‎ The results show that stress concentration due to micro-calcification ‎increases the von Mises stress significantly; chance of developing a ‎crack inside the plaque increases. Moreover, the blood pulsation varies ‎the stress distribution substantially for some cases.‎

Keywords: atherosclerosis, fluid-structure interaction‎, coronary arteries‎, pulsatile flow

Procedia PDF Downloads 175