Search results for: Abdul Malek Abdul Wahab
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 659

Search results for: Abdul Malek Abdul Wahab

119 Applying Risk Taking in Islamic Finance: A Fiqhī Viewpoint

Authors: Mohamed Fairooz Abdul Khir

Abstract:

The linkage between liability for risk and legitimacy of reward is a governing principle that must be fully observed in financial transactions. It is the cornerstone of any Islamic business or financial deal. The absence of risk taking principle may give rise to numerous prohibited elements such as ribā, gharar and gambling that violate the objectives of financial transactions. However, fiqhī domains from which it emanates have not been clearly spelled out by the scholars. In addition, the concept of risk taking in relation to contemporary risks associated with financial contracts, such as credit risk, liquidity risk, reputational risk and market risk, needs further scrutiny as regard their Sharīʿah bases. Hence, this study is imperatively significant to prove that absence of risk taking concept in Islamic financial instruments give rise to prohibited elements particularly ribā. This study is primarily intended to clarify the concept of risk in Islamic financial transactions from the fiqhī perspective and evaluate analytically the selected issues involving risk taking based on the established concept of risk taking from fiqhī viewpoint. The selected issues are amongst others charging cost of fund on defaulting customers, holding the lessee liable for total loss of leased asset under ijārah thumma al-bayʿ and capital guarantee under mushārakah based instruments. This is a library research in which data has been collected from various materials such as classical fiqh books, regulators’ policy guidelines and journal articles. This study employed deductive and inductive methods to analyze the data critically in search for conclusive findings. It suggests that business risks have to be evaluated based on their subjects namely (i) property (māl) and (ii) work (ʿamal) to ensure that Islamic financial instruments structured based on certain Sharīʿah principles are not diverted from the risk taking concept embedded in them. Analysis of the above selected cases substantiates that when risk taking principle is breached, the prohibited elements such as ribā, gharar and maysir do arise and that they impede the realization of the maqāṣid al-Sharīʿah intended from Islamic financial contracts.

Keywords: Islamic finance, ownership risk, ribā, risk taking

Procedia PDF Downloads 309
118 Human TP53 Three Dimentional (3D) Core Domain Hot Spot Mutations at Codon, 36, 72 and 240 are Associated with Oral Squamous Cell Carcinoma

Authors: Saima Saleem, Zubair Abbasi, Abdul Hameed, Mansoor Ahmed Khan, Navid Rashid Qureshi, Abid Azhar

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Oral Squamous Cell Carcinoma (OSCC) is the leading cause of death in the developing countries like Pakistan. This problem aggravates because of the excessive use of available chewing products. In spite of widespread information on their use and purported legislations against their use the Pakistani markets are classical examples of selling chewable carcinogenic mutagens. Reported studies indicated that these products are rich in reactive oxygen species (ROS) and polyphenols. TP53 gene is involved in the suppression of tumor. It has been reported that somatic mutations caused by TP53 gene are the foundation of the cancer. This study aims to find the loss of TP53 functions due to mutation/polymorphism caused by genomic alteration and interaction with tobacco and its related ingredients. Total 260 tissues and blood specimens were collected from OSCC patients and compared with age and sex matched controls. Mutations in exons 2-11 of TP53 were examined by PCR-SSCP. Samples showing mobility shift were directly sequenced. Two mutations were found in exon 4 at nucleotide position 108 and 215 and one in exon 7 at nucleotide position 719 of the coding sequences in patient’s tumor samples. These results show that substitution of proline with arginine at codon 72 and serine with threonine at codon 240 of p53 protein. These polymorphic changes, found in tumor samples of OSCC, could be involved in loss of heterozygocity and apoptotic activity in the binding domain of TP53. The model of the mutated TP53 gene elaborated a nonfunctional unfolded p53 protein, suggesting an important role of these mutations in p53 protein inactivation and malfunction. This nonfunctional 3D model also indicates that exogenous tobacco related carcinogens may act as DNA-damaging agents affecting the structure of DNA. The interpretations could be helpful in establishing the pathways responsible for tumor formation in OSCC patients.

Keywords: TP53 mutation/polymorphism, OSCC, PCR-SSCP, direct DNA sequencing, 3D structure

Procedia PDF Downloads 346
117 Cadmium Removal from Aqueous Solution Using Chitosan Beads Prepared from Shrimp Shell Extracted Chitosan

Authors: Bendjaballah Malek; Makhlouf Mohammed Rabeh; Boukerche Imane; Benhamza Mohammed El Hocine

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In this study, chitosan was derived from Parapenaeus longirostris shrimp shells sourced from a local market in Annaba, eastern Algeria. The extraction process entailed four chemical stages: demineralization, deproteinization, decolorization, and deacetylation. The degree of deacetylation was calculated to be 80.86 %. The extracted chitosan was physically altered to synthesize chitosan beads and characterized via FTIR and XRD analysis. These beads were employed to eliminate cadmium ions from synthetic water. The batch adsorption process was optimized by analyzing the impact of contact time, pH, adsorbent dose, and temperature. The adsorption capacity of and Cd+2 on chitosan beads was found to be 6.83 mg/g and 7.94 mg/g, respectively. The kinetic adsorption of Cd+2 conformed to the pseudo-first-order model, while the isotherm study indicated that the Langmuir Isotherm model well described the adsorption of cadmium . A thermodynamic analysis demonstrated that the adsorption of Cd+2 on chitosan beads is spontaneous and exothermic.

Keywords: Cd, chitosan, chitosanbeds, bioadsorbent

Procedia PDF Downloads 67
116 Application of Heritage Clay Roof Tiles in Malaysia’s Government Buildings: Conservation Challenges

Authors: Mohd Sabere Sulaiman, Masyitah Abd Aziz, Norsiah Hassan, Jamilah Halina Abdul Halim, Mohd Saipul Asrafi Haron

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The use of clay roof tiles was spread out through Asia and Europe, including Malaysia, since the early 17th Century. Most of the common type of clay roof tiles are used in a flat and rectangular shape, measurement, styles, and characteristics through each tradition and interest, including responsive to the climate. Various types of heritage clay roof tiles were used in Malaysia’s Government Buildings dated 1865, 1919, 1936, and so forth, which mostly were imported from India, France, and Italy. Until now, these heritage clay roof tiles are still found throughout Malaysia, including the ‘Interlocking’ clay roof tile type. This study is to investigate and overview the existence of heritage clay roof tiles used in Malaysia; the ‘interlocking’ type with ‘lip’ and ‘hooks’, through literature reviews as desktop study besides carried out a preliminary observation on various sites and interviews. From the literatures, the last production and used of the local heritage clay roof tiles in Malaysia dated in mid 1900s in Batu Arang, Selangor. The brick factory was abandoned since early 2000s. Although the modern ‘Interlocking’ type were produced to duplicate its form, pattern, and size of the original one, they still facing the problem to blend and merged, which end up dismantling the original version, or replacing one to one condition and even replaced overall with the modern materials. This is quite contradicting with the basic principles of building conservation and had become a challenge. Initial findings from the preliminary observation on site in various state in Malaysia shows some evidence that the heritage clay roof tiles are still intact and been used. Some of them might change to modern roof materials such as metal deck, probably due to easy maintenance and cheaper. Also, some are still struggling to maintain and retain its looks and authenticity of the roof while facing the increasing of material cost. Those improper alteration and changes made is due to lack of knowledge among the owner and end user. Various aspect needs to be considered in order to sustain its usage and its original looks by looking at the proper maintenance aspects of the heritage clay roof tiles to prolong the building life for future generation preferences.

Keywords: challenges, clay, interlocking, maintenance

Procedia PDF Downloads 64
115 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

Procedia PDF Downloads 363
114 Lung Function, Urinary Heavy Metals And ITS Other Influencing Factors Among Community In Klang Valley

Authors: Ammar Amsyar Abdul Haddi, Mohd Hasni Jaafar

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Heavy metals are elements naturally presented in the environment that can cause adverse effect to health. But not much literature was found on effects toward lung function, where impairment of lung function may lead to various lung diseases. The objective of the study is to explore the lung function impairment, urinary heavy metal level, and its associated factors among the community in Klang valley, Malaysia. Sampling was done in Kuala Lumpur suburb public and housing areas during community events throughout March 2019 till October 2019. respondents who gave the consent were given a questionnaire to answer and was proceeded with a lung function test. Urine samples were obtained at the end of the session and sent for Inductively coupled plasma mass spectrometry (ICP-MS) analysis for heavy metal cadmium (Cd) and lead (Pb) concentration. A total of 200 samples were analysed, and of all, 52% of respondents were male, Age ranging from 18 years old to 74 years old with a mean age of 38.44. Urinary samples show that 12% of the respondent (n=22) has Cd level above than average, and 1.5 % of the respondent (n=3) has urinary Pb at an above normal level. Bivariate analysis show that there was a positive correlation between urinary Cd and urinary Pb (r= 0.309; p<0.001). Furthermore, there was a negative correlation between urinary Cd level and full vital capacity (FVC) (r=-0.202, p=0.004), Force expiratory volume at 1 second (FEV1) (r = -0.225, p=0.001), and also with Force expiratory flow between 25-75% FVC (FEF25%-75%) (r= -0.187, p=0.008). however, urinary Pb did not show any association with FVC, FEV1, FEV1/FVC, or FEF25%-75%. Multiple linear regression analysis shows that urinary Cd remained significant and negatively affect FVC% (p=0.025) and FEV1% (p=0.004) achieved from the predicted value. On top of that, other factors such as education level (p=0.013) and duration of smoking(p=0.003) may influencing both urinary Cd and performance in lung function as well, suggesting Cd as a potential mediating factor between smoking and impairment of lung function. however, there was no interaction detected between heavy metal or other influencing factor in this study. In short, there is a negative linear relationship detected between urinary Cd and lung function, and urinary Cd is likely to affects lung function in a restrictive pattern. Since smoking is also an influencing factor for urinary Cd and lung function impairment, it is highly suggested that smokers should be screened for lung function and urinary Cd level in the future for early disease prevention.

Keywords: lung function, heavy metals, community

Procedia PDF Downloads 132
113 KAP Study on Breast Cancer Among Women in Nirmala Educational Institutions-A Prospective Observational Study

Authors: Shaik Asha Begum, S. Joshna Rani, Shaik Abdul Rahaman

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INTRODUCTION: Breast cancer is a disease that creates in breast cells. "KAP" study estimates the Knowledge, Attitude, and Practices of a local area. More than 1.5 million ladies (25% of all ladies with malignancy) are determined to have bosom disease consistently all through the world. Understanding the degrees of Knowledge, Attitude and Practice will empower a more effective cycle of mindfulness creation as it will permit the program to be custom-made all the more properly to the necessities of the local area. OBJECTIVES: The objective of this study is to assess the knowledge on signs and symptoms, risk factors, provide awareness on the practicing of the early detection techniques of breast cancer and provide knowledge on the overall breast cancer including preventive techniques. METHODOLOGY: This is an expressive cross-sectional investigation. This investigation of KAP was done in the Nirmala Educational Institutions from January to April 2021. A total of 300 participants are included from women students in pharmacy graduates & lecturers, and also from graduates other than the pharmacy. The examiners are taken from the BCAM (Breast Cancer Awareness Measure), tool compartment (Version 2). RESULT: According to the findings of the study, the majority of the participants were not well informed about breast cancer. A lump in the breast was the most commonly mentioned sign of breast cancer, followed by pain in the breast or nipple. The percentage of knowledge related to the breast cancer risk factors was also very less. The correct answers for breast cancer risk factors were radiation exposure (58.20 percent), a positive family history (47.6 percent), obesity (46.9 percent), a lack of physical activity (43.6 percent), and smoking (43.2 percent). Breast cancer screening, on the other hand, was uncommon (only 30 and 11.3 percent practiced clinical breast examination and mammography respectively). CONCLUSION: In this study, the knowledge on the signs and symptoms, risk factors of breast cancer - pharmacy graduates have more knowledge than the non-pharmacy graduates but in the preventive techniques and early detective tools of breast cancer -had poor knowledge in the pharmacy and non-pharmacy graduate. After the awareness program, pharmacy and non-pharmacy graduates got supportive knowledge on the preventive techniques and also practiced the early detective techniques of breast cancer.

Keywords: breast cancer, mammography, KAP study, early detection

Procedia PDF Downloads 120
112 Recent Volatility in Islamic Banking Sector of Bangladesh: Nexus Between Economy, Religion and Politics

Authors: Abdul Kader

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This paper attempts to investigate several contributory factors to recent volatility in the Islamic Banking sector of Bangladesh. In particular, the study explores corporate governance, credit management, credit regulations, inept board of directors, using religious sentiment as a means to deceive general people, and the degree of political interference as potential contributory factors. To find the correlation among different variables, semi-structured questionnaires were distributed among the clients, bank managers, some Banking scholars and ex-members of the board of directors of three Islamic Banks in Bangladesh. Later, ten interviews were collected from key informants to gain in-depth information about the present mismanagement of Islamic Banks in Bangladesh. After then, data were analyzed using statistical software and substantiated by secondary sources like newspapers, reports and investigative reports aired in screen media. The paper found a correlation between almost all contributory factors and recent unstable conditions in the Islamic banking sector. After performing regression analysis, this paper found a more significant relationship between some of the contributory factors with Banking volatility than others. For instance, credit management, inept board of directors, depriving customers of proving no profit in the name of business—no interest-- and political interference have a strong significant positive correlation with the present poor condition of Islamic Banking. This paper concludes that while internal management is important in recovering the losses, the government needs to ensure framing better policy for the Islamic Banking system, Central Bank needs to supervise and monitor all Islamic banks meticulously and loan receivers must go through the impartial evaluation and approved by the representatives of the Central Shariah Board. This paper also recommends that there is a need to strengthen the auditing system and improve regulatory oversight of the Islamic Banks in Bangladesh. Policy recommendations that this paper put forward could provide an outline for dealing with the existing challenging condition of Islamic Banks and these could be applied to similar problems in other countries where the Islamic Banking model exists.

Keywords: Islamic bank, volatility in banking sector, shariah law, credit management, political interference

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111 The Grade Six Pupils' Learning Styles and Their Achievements and Difficulties on Fractions Based on Kolb's Model

Authors: Faiza Abdul Latip

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One of the ultimate goals of any nation is to produce competitive manpower and this includes Philippines. Inclination in the field of Mathematics has a significant role in achieving this goal. However, Mathematics, as considered by most people, is the most difficult subject matter along with its topics to learn. This could be manifested from the low performance of students in national and international assessments. Educators have been widely using learning style models in identifying the way students learn. Moreover, it could be the frontline in knowing the difficulties held by each learner in a particular topic specifically concepts pertaining to fractions. However, as what many educators observed, students show difficulties in doing mathematical tasks and in great degree in dealing with fractions most specifically in the district of Datu Odin Sinsuat, Maguindanao. This study focused on the Datu Odin Sinsuat district grade six pupils’ learning styles along with their achievements and difficulties in learning concepts on fractions. Five hundred thirty-two pupils from ten different public elementary schools of the Datu Odin Sinsuat districts were purposively used as the respondents of the study. A descriptive research using the survey method was employed in this study. Quantitative analysis on the pupils’ learning styles on the Kolb’s Learning Style Inventory (KLSI) and scores on the mathematics diagnostic test on fraction concepts were made using this method. The simple frequency and percentage counts were used to analyze the pupils’ learning styles and their achievements on fractions. To determine the pupils’ difficulties in fractions, the index of difficulty on every item was determined. Lastly, the Kruskal-Wallis Test was used in determining the significant difference in the pupils’ achievements on fractions classified by their learning styles. This test was set at 0.05 level of significance. The minimum H-Value of 7.82 was used to determine the significance of the test. The results revealed that the pupils of Datu Odin Sinsuat districts learn fractions in varied ways as they are of different learning styles. However, their achievements in fractions are low regardless of their learning styles. Difficulties in learning fractions were found most in the area of Estimation, Comparing/Ordering, and Division Interpretation of Fractions. Most of the pupils find it very difficult to use fraction as a measure, compare or arrange series of fractions and use the concept of fraction as a quotient.

Keywords: difficulties in fraction, fraction, Kolb's model, learning styles

Procedia PDF Downloads 190
110 Dissolved Oxygen Prediction Using Support Vector Machine

Authors: Sorayya Malek, Mogeeb Mosleh, Sharifah M. Syed

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In this study, Support Vector Machine (SVM) technique was applied to predict the dichotomized value of Dissolved oxygen (DO) from two freshwater lakes namely Chini and Bera Lake (Malaysia). Data sample contained 11 parameters for water quality features from year 2005 until 2009. All data parameters were used to predicate the dissolved oxygen concentration which was dichotomized into 3 different levels (High, Medium, and Low). The input parameters were ranked, and forward selection method was applied to determine the optimum parameters that yield the lowest errors, and highest accuracy. Initial results showed that pH, water temperature, and conductivity are the most important parameters that significantly affect the predication of DO. Then, SVM model was applied using the Anova kernel with those parameters yielded 74% accuracy rate. We concluded that using SVM models to predicate the DO is feasible, and using dichotomized value of DO yields higher prediction accuracy than using precise DO value.

Keywords: dissolved oxygen, water quality, predication DO, support vector machine

Procedia PDF Downloads 264
109 Children of Quarantine: A Post COVID-19 Mental Health Dilemma

Authors: Salman Abdul Majeed, Vidur Solanki, Ruqiya Shama Tareen

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BACKGROUND: The COVID-19 pandemic has affected the way of living as we have known for all strata of society. While disease containment measures imposed by governmental agencies have been instrumental in controlling the spread of the virus, it has had profound collateral impacts on all populations. However, the disruption caused in the lives of one segment of population has been far more damaging than most others: the emotional wellbeing of our child and adolescent populations. This impact was even more pronounced in children who already suffered from neurodevelopmental or psychiatric disorders. In particular, school closures have not only led to profound social isolation, but also negative impacts on normal developmental opportunities and interruptions in mental health services obtained through school systems. It is too soon to understand the full impacts of quarantine, isolation, stress of social detachment and fear of pandemic, but we have started to see the devastating impact on C&A already. This review intends to shed light on the current understanding of psychiatric wellbeing of C&A during COVID-19 pandemic. METHOD: Literature search utilizing key words COVID-19 and children, quarantine and children, social isolation, Loneliness, pandemic stress and children, and mental health of children, disease containment measures was carried out. Over 200 articles were identified, out of which 81 articles were included in this review article. RESULTS: The disruption caused by COVID-19 in the lives of C&A is much more damaging and its impact is far reaching. The C&A ED visits for possible suicide attempts have jumped to 22.3% in 2020 and 39.1% during 2021. One study utilizing T1-weighted structural images, computed the thickness of cortical and subcortical structures including amygdala, hippocampus, and nucleus accumbens. The Peri-COVID group showed reduced cortical and subcortical thickness and more advanced brain aging compared to pre pandemic studies. CONCLUSION: Mental health resources for C&A remain under funded, neglected, and inaccessible to population that needs it most. Children with ongoing mental health disorders were impacted worst, along with those with predisposed biopsychosocial risk factors.

Keywords: COVID-19 and children, quarantine and children, social isolation, Loneliness, pandemic stress and children, disease containment measures, mental health of children

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108 Shielding Effectiveness of Rice Husk and CNT Composites in X-Band Frequency

Authors: Y. S. Lee, F. Malek, E. M. Cheng, W. W. Liu, F. H. Wee, M. N. Iqbal, Z. Liyana, B. S. Yew, F. S. Abdullah

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This paper presents the electromagnetic interference (EMI) shielding effectiveness of rice husk and carbon nanotubes (RHCNTs) composites in the X-band region (8.2-12.4 GHz). The difference weight ratio of carbon nanotubes (CNTs) were mix with the rice husk. The rectangular wave guide technique was used to measure the complex permittivity of the RHCNTs composites materials. The complex permittivity is represented in terms of both the real and imaginary parts of permittivity in X-band frequency. The conductivity of RHCNTs shows increasing when the ratio of CNTs mixture increases. The composites materials were simulated using Computer Simulation Technology (CST) Microwave Studio simulation software. The shielding effectiveness of RHCNTs and pure rice husk was compared. The highest EMI SE of 30 dB is obtained for RHCNTs composites of 10 wt % CNTs with 10 mm thick.

Keywords: EMI shielding effectiveness, carbon nanotube, composite materials wave guide, x-band

Procedia PDF Downloads 382
107 Smart Books as a Supporting Tool for Developing Skills of Designing and Employing Webquest 2.0

Authors: Huda Alyami

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The present study aims to measure the effectiveness of an "Interactive eBook" in order to develop skills of designing and employing webquests for female intern teachers. The study uses descriptive analytical methodology as well as quasi-experimental methodology. The sample of the study consists of (30) female intern teachers from the Department of Special Education (in the tracks of Gifted Education and Learning Difficulties), during the first semester of the academic year 2015, at King Abdul-Aziz University in Jeddah city. The sample is divided into (15) female intern teachers for the experimental group, and (15) female intern teachers for the control group. A set of qualitative and quantitative tools have been prepared and verified for the study, embodied in: a list of the designing webquests' skills, a list of the employing webquests' skills, a webquests' knowledge achievement test, a product rating card, an observation card, and an interactive ebook. The study concludes the following results: 1. After pre-control, there are statistically significant differences, at the significance level of (α ≤ 0.05), between the mean scores of the experimental and the control groups in the post measurement of the webquests' knowledge achievement test, in favor of the experimental group. 2. There are statistically significant differences, at the significance level of (α ≤ 0.05), between the mean scores of experimental and control groups in the post measurement of the product rating card in favor of the experimental group. 3. There are statistically significant differences, at the significance level of (α ≤ 0.05), between the mean scores of experimental and control groups in the post measurement of the observation card for the experimental group. In the light of the previous findings, the study recommends the following: taking advantage of interactive ebooks when teaching all educational courses for various disciplines at the university level, creating educational participative platforms to share educational interactive ebooks for various disciplines at the local and regional levels. The study suggests conducting further qualitative studies on the effectiveness of interactive ebooks, in addition to conducting studies on the use of (Web 2.0) in webquests.

Keywords: interactive eBook, webquest, design, employing, develop skills

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106 Utilizing the Principal Component Analysis on Multispectral Aerial Imagery for Identification of Underlying Structures

Authors: Marcos Bosques-Perez, Walter Izquierdo, Harold Martin, Liangdon Deng, Josue Rodriguez, Thony Yan, Mercedes Cabrerizo, Armando Barreto, Naphtali Rishe, Malek Adjouadi

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Aerial imagery is a powerful tool when it comes to analyzing temporal changes in ecosystems and extracting valuable information from the observed scene. It allows us to identify and assess various elements such as objects, structures, textures, waterways, and shadows. To extract meaningful information, multispectral cameras capture data across different wavelength bands of the electromagnetic spectrum. In this study, the collected multispectral aerial images were subjected to principal component analysis (PCA) to identify independent and uncorrelated components or features that extend beyond the visible spectrum captured in standard RGB images. The results demonstrate that these principal components contain unique characteristics specific to certain wavebands, enabling effective object identification and image segmentation.

Keywords: big data, image processing, multispectral, principal component analysis

Procedia PDF Downloads 138
105 A Taxonomic Study of Species Belonging to Flatfish Order (Pleuronectiformes) in Syrian Marine Water

Authors: Samira Khalil, Adib Saad, Malek Ali

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The aim of this research is to determine fish species belonging to the order Pleuronectiforme fish found in Syrian marine water confirm or deny the continuity of the previously registered species, and record the unregistered species that appeared during this research for the first time. The research was carried out in the Laboratory of Marine Sciences, Faculty of Agriculture (Tishreen University); fish samples were collected periodically (bi-monthly) from fishermen in landing areas along the Syrian coast caught from depths (3m to 700m), using various mediums. An appropriate hand is available to fishermen on the Syrian coast (cliff bottom, fixed nets, enclosure nets, shelf nest, and manual disposal network; 451 individuals were captured and studied during the research period. During this study, it was found that the Syrian water includes 15 species, including one species recorded for the first time. On the eastern coast of the Mediterranean, it is Pegusa impar.

Keywords: pleuronectiformes, Syrian coast, flatfish, mediterranean

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104 Development of a Smart Liquid Level Controller

Authors: Adamu Mudi, Ibrahim Wahab Fawole, Abubakar Abba Kolo

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In this research paper, we present a microcontroller-based liquid level controller that identifies the various levels of a liquid, carries out certain actions, and is capable of communicating with the human being and other devices through the GSM network. This project is useful in ensuring that a liquid is not wasted. It also contributes to the internet of things paradigm, which is the future of the internet. The method used in this work includes designing the circuit and simulating it. The circuit is then implemented on a solderless breadboard, after which it is implemented on a strip board. A C++ computer program is developed and uploaded into the microcontroller. This program instructs the microcontroller on how to carry out its actions. In other to determine levels of the liquid, an ultrasonic wave is sent to the surface of the liquid similar to radar or the method for detecting the level of sea bed. Message is sent to the phone of the user similar to the way computers send messages to phones of GSM users. It is concluded that the routine of observing the levels of a liquid in a tank, refilling the tank when the liquid level is too low can be entirely handled by a programmable device without wastage of the liquid or bothering a human being with such tasks.

Keywords: Arduino Uno, HC-SR04 ultrasonic sensor, internet of things, IoT, SIM900 GSM module

Procedia PDF Downloads 104
103 Viability of EBT3 Film in Small Dimensions to Be Use for in-Vivo Dosimetry in Radiation Therapy

Authors: Abdul Qadir Jangda, Khadija Mariam, Usman Ahmed, Sharib Ahmed

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The Gafchromic EBT3 film has the characteristic of high spatial resolution, weak energy dependence and near tissue equivalence which makes them viable to be used for in-vivo dosimetry in External Beam and Brachytherapy applications. The aim of this study is to assess the smallest film dimension that may be feasible for the use in in-vivo dosimetry. To evaluate the viability, the film sizes from 3 x 3 mm to 20 x 20 mm were calibrated with 6 MV Photon and 6 MeV electron beams. The Gafchromic EBT3 (Lot no. A05151201, Make: ISP) film was cut into five different sizes in order to establish the relationship between absorbed dose vs. film dimensions. The film dimension were 3 x 3, 5 x 5, 10 x 10, 15 x 15, and 20 x 20 mm. The films were irradiated on Varian Clinac® 2100C linear accelerator for dose range from 0 to 1000 cGy using PTW solid water phantom. The irradiation was performed as per clinical absolute dose rate calibratin setup, i.e. 100 cm SAD, 5.0 cm depth and field size of 10x10 cm2 and 100 cm SSD, 1.4 cm depth and 15x15 cm2 applicator for photon and electron respectively. The irradiated films were scanned with the landscape orientation and a post development time of 48 hours (minimum). Film scanning accomplished using Epson Expression 10000 XL Flatbed Scanner and quantitative analysis carried out with ImageJ freeware software. Results show that the dose variation with different film dimension ranging from 3 x 3 mm to 20 x 20 mm is very minimal with a maximum standard deviation of 0.0058 in Optical Density for a dose level of 3000 cGy and the the standard deviation increases with the increase in dose level. So the precaution must be taken while using the small dimension films for higher doses. Analysis shows that there is insignificant variation in the absorbed dose with a change in film dimension of EBT3 film. Study concludes that the film dimension upto 3 x 3 mm can safely be used up to a dose level of 3000 cGy without the need of recalibration for particular dimension in use for dosimetric application. However, for higher dose levels, one may need to calibrate the films for a particular dimension in use for higher accuracy. It was also noticed that the crystalline structure of the film got damage at the edges while cutting the film, which can contribute to the wrong dose if the region of interest includes the damage area of the film

Keywords: external beam radiotherapy, film calibration, film dosimetery, in-vivo dosimetery

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102 Effect of Labisia pumila var. alata with a Structured Exercise Program in Women with Polycystic Ovarian Syndrome

Authors: D. Maryama AG. Daud, Zuliana Bacho, Stephanie Chok, DG. Mashitah PG. Baharuddin, Mohd Hatta Tarmizi, Nathira Abdul Majeed, Helen Lasimbang

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Lifestyle, physical activity, food intake, genetics and medication are contributing factors for people getting obese. Which in some of the obese people were a low or non-responder to exercise. And obesity is very common clinical feature in women affected by Polycystic Ovarian Syndrome (PCOS). Labisia pumila var. alata (LP) is a local herb which had been widely used by Malay women in treating menstrual irregularities, painful menstruation and postpartum well-being. Therefore, this study was carried out to investigate the effect of LP with a structured exercise program on anthropometric, body composition and physical fitness performance of PCOS patients. By using a single blind and parallel study design, where by subjects were assigned into a 16-wk structured exercise program (3 times a week) interventions; (LP and exercise; LPE, and exercise only; E). All subjects in the LPE group were prescribed 200mg LP; once a day, for 16 weeks. The training heart rate (HR) was monitored based on a percentage of the maximum HR (HRmax) achieved during submaximal exercise test that was conducted at wk-0 and wk-8. The progression of aerobic exercise intensity from 25–30 min at 60 – 65% HRmax during the first week to 45 min at 75–80% HRmax by the end of this study. Anthropometric (body weight, Wt; waist circumference, WC; and hip circumference, HC), body composition (fat mass, FM; percentage body fat, %BF; Fat Free Mass, FFM) and physical fitness performance (push up to failure, PU; 1-minute Sit Up, SU; and aerobic step test, PVO2max) were measured at wk-0, wk-4, wk-8, wk-12, and wk-16. This study found that LP does not have a significant effect on body composition, anthropometric and physical fitness performance of PCOS patients underwent a structured exercise program. It means LP does not improve exercise responses of PCOS patients towards anthropometric, body composition and physical fitness performance. The overall data shows exercise responses of PCOS patients is by increasing their aerobic endurance and muscle endurance performances, there is a significant reduction in FM, PBF, HC, and Wt significantly. Therefore, exercise program for PCOS patients have to focus on aerobic fitness, and muscle endurance.

Keywords: polycystic ovarian syndrome, Labisia pumila var. alata, body composition, aerobic endurance, muscle endurance, anthropometric

Procedia PDF Downloads 186
101 Money Laundering and Terror Financing in the Islamic Banking Sector in Bangladesh

Authors: Md. Abdul Kader

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Several reports released by Global Financial Integrity (GFI) in recent times have identified Bangladesh as being among the worst affected countries to the scourge of money laundering (ML) and terrorist financing (TF). The money laundering (ML) and terrorist financing (TF) risks associated with conventional finance are generally well identified and understood by the relevant national authorities. There is, however, no common understanding of ML/TF risks associated with Islamic Banking. This paper attempts to examine the issues of money laundering (ML) and terrorist financing (TF) in Islamic Banks of Bangladesh. This study also investigates the risk factors associated with Islamic Banking system of Bangladesh that are favorable for ML and TF and which prevent the government to control such issues in the Islamic Banks of Bangladesh. Qualitative research methods were employed by studying various reports from journals, newspapers, bank reports and periodicals. In addition, five ex-bankers who were in the policy making bodies of three Islamic Banks were also interviewed. Findings suggest that government policies regarding Islamic Banking system in Bangladesh are not well defined and clear. Shariah law, that is the guiding principle of Islamic Banking, is not well recognized by the government policy makers, and thus they left the responsibility to the governing bodies of the banks. Other challenges that were found in the study are: the complexity of some Islamic banking products, the different forms of relationship between the banks and their clients, the inadequate ability and skill in the supervision of Islamic finance, particularly in jurisdictions, to evaluate their activities. All these risk factors paved the ground for ML and TF in the Islamic Banks of Bangladesh. However, due to unconventional nature of Banking and lack of investigative reporting on Islamic Banking, this study could not cover the whole picture of the ML/TF of Islamic Banks of Bangladesh. However, both qualitative documents and interviewees confirmed that Islamic Banking in Bangladesh could be branded as risky when it comes to money laundering and terror financing. This study recommends that the central bank authorities who supervise Islamic finance and the government policy makers should obtain a greater understanding of the specific ML/TF risks that may arise in Islamic Banks and develop a proper response. The study findings are expected to considerably impact Islamic banking management and policymakers to develop strong and appropriate policy to enhance transparency, accountability, and efficiency in banking sector. The regulatory bodies can consider the findings to disseminate anti money laundering and terror financing related rules and regulations.

Keywords: money laundering, terror financing, islamic banking, bangladesh

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100 Web Development in Information Technology with Javascript, Machine Learning and Artificial Intelligence

Authors: Abdul Basit Kiani, Maryam Kiani

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Online developers now have the tools necessary to create online apps that are not only reliable but also highly interactive, thanks to the introduction of JavaScript frameworks and APIs. The objective is to give a broad overview of the recent advances in the area. The fusion of machine learning (ML) and artificial intelligence (AI) has expanded the possibilities for web development. Modern websites now include chatbots, clever recommendation systems, and customization algorithms built in. In the rapidly evolving landscape of modern websites, it has become increasingly apparent that user engagement and personalization are key factors for success. To meet these demands, websites now incorporate a range of innovative technologies. One such technology is chatbots, which provide users with instant assistance and support, enhancing their overall browsing experience. These intelligent bots are capable of understanding natural language and can answer frequently asked questions, offer product recommendations, and even help with troubleshooting. Moreover, clever recommendation systems have emerged as a powerful tool on modern websites. By analyzing user behavior, preferences, and historical data, these systems can intelligently suggest relevant products, articles, or services tailored to each user's unique interests. This not only saves users valuable time but also increases the chances of conversions and customer satisfaction. Additionally, customization algorithms have revolutionized the way websites interact with users. By leveraging user preferences, browsing history, and demographic information, these algorithms can dynamically adjust the website's layout, content, and functionalities to suit individual user needs. This level of personalization enhances user engagement, boosts conversion rates, and ultimately leads to a more satisfying online experience. In summary, the integration of chatbots, clever recommendation systems, and customization algorithms into modern websites is transforming the way users interact with online platforms. These advanced technologies not only streamline user experiences but also contribute to increased customer satisfaction, improved conversions, and overall website success.

Keywords: Javascript, machine learning, artificial intelligence, web development

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99 Exo-III Assisted Amplification Strategy through Target Recycling of Hg²⁺ Detection in Water: A GNP Based Label-Free Colorimetry Employing T-Rich Hairpin-Loop Metallobase

Authors: Abdul Ghaffar Memon, Xiao Hong Zhou, Yunpeng Xing, Ruoyu Wang, Miao He

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Due to deleterious environmental and health effects of the Hg²⁺ ions, various online, detection methods apart from the traditional analytical tools have been developed by researchers. Biosensors especially, label, label-free, colorimetric and optical sensors have advanced with sensitive detection. However, there remains a gap of ultrasensitive quantification as noise interact significantly especially in the AuNP based label-free colorimetry. This study reported an amplification strategy using Exo-III enzyme for target recycling of Hg²⁺ ions in a T-rich hairpin loop metallobase label-free colorimetric nanosensor with an improved sensitivity using unmodified gold nanoparticles (uGNPs) as an indicator. The two T-rich metallobase hairpin loop structures as 5’- CTT TCA TAC ATA GAA AAT GTA TGT TTG -3 (HgS1), and 5’- GGC TTT GAG CGC TAA GAA A TA GCG CTC TTT G -3’ (HgS2) were tested in the study. The thermodynamic properties of HgS1 and HgS2 were calculated using online tools (http://biophysics.idtdna.com/cgi-bin/meltCalculator.cgi). The lab scale synthesized uGNPs were utilized in the analysis. The DNA sequence had T-rich bases on both tails end, which in the presence of Hg²⁺ forms a T-Hg²⁺-T mismatch, promoting the formation of dsDNA. Later, the Exo-III incubation enable the enzyme to cleave stepwise mononucleotides from the 3’ end until the structure become single-stranded. These ssDNA fragments then adsorb on the surface of AuNPs in their presence and protect AuNPs from the induced salt aggregation. The visible change in color from blue (aggregation stage in the absence of Hg²⁺) and pink (dispersion state in the presence of Hg²⁺ and adsorption of ssDNA fragments) can be observed and analyzed through UV spectrometry. An ultrasensitive quantitative nanosensor employing Exo-III assisted target recycling of mercury ions through label-free colorimetry with nanomolar detection using uGNPs have been achieved and is further under the optimization to achieve picomolar range by avoiding the influence of the environmental matrix. The proposed strategy will supplement in the direction of uGNP based ultrasensitive, rapid, onsite, label-free colorimetric detection.

Keywords: colorimetric, Exo-III, gold nanoparticles, Hg²⁺ detection, label-free, signal amplification

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98 The Relationship between Facebook, Religiosity and Academic Performance

Authors: Nooraisah Katmon, Hartini Jaafar, Hazianti Abdul Halim, Jessnor Elmy Mat Jizat

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Our study empirically examines the effect of student activities on Facebook and religion on academic performance. We extend prior research in this area in a number of ways. First, given the paucity of the research in this area particularly from the Asian context, we provide the evidence from developing country like Malaysia. Second, our sample drawn from Sultan Idris Education University in Malaysia, where graduates from these universities are unique since they are expected to be able to work in both education and industry environment, and presumed to play significant roles in shaping the development of future student’s intellectual at the Malaysian secondary school and Malaysian economy in general. Third, we control for religiosity aspect when examining the association between Facebook and academic performance, something that has been predominantly neglected by the prior studies. Fourth, unlike prior studies that circulating around the Christian sphere in measuring religiosity, we provide evidence from the Islamic perspective where the act of worships and practices are much more comprehensive rather than the Christian counterparts. Fifth, we examine whether Facebook activities and religiosity are complementary or substitutive each other in improving student’s academic performance. Our sample comprise of 60 undergraduates. Our result exhibit that students with high number of friends on facebook and frequent engagement on facebook activities, such as sharing links, send message, posting photo, tagging video as well as spending long hours on facebook generally are associated with lower academic performance. Our results also reported that student’s engagement in religious activities promotes better academic performance. When we examine the potential interaction effect between facebook and religiosity, our result revealed that religiosity is effective in reducing student’s interest on facebook, hence lead to better academic achievement. In other words, religious student will be less interested in joining activities on facebook and make them more perform than their counterparts. Our findings from this study should be able to assist the university management in shaping university policies and curriculum to regulate and manage student’s activities in order to enhance overall student’s quality. Moreover, the findings from this study are also of use to the policy maker such as Malaysian Communication and Multimedia Commissions to regulate the policy on the student’s access and activities on facebook.

Keywords: facebook, religiosity, academic performance, effect of student activities

Procedia PDF Downloads 287
97 Benthic Foraminiferal Responses to Coastal Pollution for Some Selected Sites along Red Sea, Egypt

Authors: Ramadan M. El-Kahawy, M. A. El-Shafeiy, Mohamed Abd El-Wahab, S. A. Helal, Nabil Aboul-Ela

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Due to the economic importance of Safaga Bay, Quseir harbor and Ras Gharib harbor , a multidisciplinary approach was adopted to invistigate 27 surfecial sediment samples from the three sites and 9 samples for each in order to use the benthic foraminifera as bio-indicators for characterization of the environmental variations. Grain size analyses indicate that the bottom facies in the inner part of quseir is muddy while the inner part of Ras Gharib and Safaga is silty sand and those close to the entrance of Safaga bay and Ras Gharib is sandy facies while quseir still also muddy facies. geochemical data show high concentration of heavy-metals mainly in Ras Gharib due to oil leakage from the hydrocarbon oil field and Safaga bay due to the phosphate mining while quseir is medium concentration due to anthropocentric effect.micropaelontological analyses indicate the boundaries of the highest concentration of heavy metals and those of low concentration as well.the dominant benthic foraminifera in these three sites are Ammonia beccarii, Amphistigina and sorites. the study highlights the worsening of environmental conditions and also show that the areas in need of a priority recovery.

Keywords: benthic foraminifera, Ras Gharib, Safaga, Quseir, Red Sea, Egypt

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96 An Empirical Review of the Waqf Horizon through Fintech: The Industry 4.0 Wave

Authors: Sikiru O. Aminu, Magda Ismail Abdul Mohsin, Fauziah M. Taib

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Fund collections for Waqf projects in some Muslim countries received some boost because of the resuscitation of the cash waqf concept This study envisages that such development can improve the economic empowerment of the poor in contemporary Muslim communities given appropriate collections and effective management of the Waqf institution. Recent developments in the Financial Technology (FINTECH) space portend valuable relevance in the conduct and delivery of social charitable causes such as Waqf around the world. Particularly, emerging areas in FINTECH such as Islamic Crowdfunding (ICF) and blockchain have brought about greater efficiency and effectiveness through cost reduction, faster transactions, wider access, transparency and prompt disclosure of adequate information to relevant stakeholders. These FINTECH options of ICF and blockchain provide veritable opportunities to resuscitate, re-align, synergize and magnify the Islamic Social Finance (ISF) ecosystem of Waqf, Zakat and Sodaqah to generate positive and sustainable impact to the community, environment and the economy at large, with a view to projecting the Maqasid Shari’ah (Objective of the Law Giver). To document the effect of FINTECH on Waqf, this study examined the activities of six banks in Malaysia that signed a pact to utilize FINTECH for waqf collection towards improving the economy. Semi-structured Face to Face interviews were conducted with officers in charge of Waqf in the six banks, founder of the Islamic Crowdfunding platform and senior officers in Waqaf Selangor. Content analysis was used to analyze their responses, and the emergent themes were reported verbatim. Based on the derived themes, survey questionnaires were also administered to 300 customers with respect to the Waqf’s FINTECH functionalities of the identified banks.to further confirm and strengthen the results of the interviews. Simple descriptive analysis was performed on the result of the survey questionnaire to provide clear information on the questions raised. The findings showed a disproportionate level of readiness among the banks, where few of the banks have put structure in place to increase their Waqf collections, others are at their elementary stage. However, the commitment is high across the six banks to achieve their set goals.

Keywords: blockchain, Fintech, Islamic crowdfunding, waqf

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95 Analyzing the Causes of Amblyopia among Patients in Tertiary Care Center: Retrospective Study in King Faisal Specialist Hospital and Research Center

Authors: Hebah M. Musalem, Jeylan El-Mansoury, Lin M. Tuleimat, Selwa Alhazza, Abdul-Aziz A. Al Zoba

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Background: Amblyopia is a condition that affects the visual system triggering a decrease in visual acuity without a known underlying pathology. It is due to abnormal vision development in childhood or infancy. Most importantly, vision loss is preventable or reversible with the right kind of intervention in most of the cases. Strabismus, sensory defects, and anisometropia are all well-known causes of amblyopia. However, ocular misalignment in Strabismus is considered the most common form of amblyopia worldwide. The risk of developing amblyopia increases in premature children, developmentally delayed or children who had brain lesions affecting the visual pathway. The prevalence of amblyopia varies between 2 to 5 % in the world according to the literature. Objective: To determine the different causes of Amblyopia in pediatric patients seen in ophthalmology clinic of a tertiary care center, i.e. King Faisal Specialist Hospital and Research Center (KFSH&RC). Methods: This is a hospital based, random retrospective, based on reviewing patient’s files in the Ophthalmology Department of KFSH&RC in Riyadh city, Kingdom of Saudi Arabia. Inclusion criteria: amblyopic pediatric patients who attended the clinic from 2015 to 2016, who are between 6 months and 18 years old. Exclusion Criteria: patients above 18 years of age and any patient who is uncooperative to obtain an accurate vision or a proper refraction. Detailed ocular and medical history are recorded. The examination protocol includes a full ocular exam, full cycloplegic refraction, visual acuity measurement, ocular motility and strabismus evaluation. All data were organized in tables and graphs and analyzed by statistician. Results: Our preliminary results will be discussed on spot by our corresponding author. Conclusions: We focused on this study on utilizing various examination techniques which enhanced our results and highlighted a distinguished correlation between amblyopia and its’ causes. This paper recommendation emphasizes on critical testing protocols to be followed among amblyopic patient, especially in tertiary care centers.

Keywords: amblyopia, amblyopia causes, amblyopia diagnostic criterion, amblyopia prevalence, Saudi Arabia

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94 Leaf Epidermal Micromorphology as Identification Features in Accessions of Sesamum indicum L. Collected from Northern Nigeria

Authors: S. D. Abdul, F. B. J. Sawa, D. Z. Andrawus, G. Dan'ilu

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Fresh leaves of twelve accessions of S. indicum were studied to examine their stomatal features, trichomes, epidermal cell shapes and anticlinal cell-wall patterns which may be used for the delimitation of the varieties. The twelve accessions of S. indicum studied have amphistomatic leaves, i.e. having stomata on both surfaces. Four types of stomatal complex types were observed namely, diacytic, anisocytic, tetracytic and anomocytic. Anisocytic type was the most common occurring on both surfaces of all the varieties and occurred 100% in varieties lale-duk, ex-sudan and ex-gombe 6. One-way ANOVA revealed that there was no significant difference between the stomatal densities of ex-gombe 6, ex-sudan, adawa-wula, adawa-ting, ex-gombe 4 and ex-gombe 2 . Accession adawa-ting (improved) has the smallest stomatal size (26.39µm) with highest stomatal density (79.08mm2) while variety adawa-wula possessed the largest stomatal size (74.31µm) with lowest stomatal density (29.60mm2), the exception was found in variety adawa-ting whose stomatal size is larger (64.03µm) but with higher stomatal density (71.54mm2). Wavy, curve or undulate anticlinal wall patterns with irregular and or isodiametric epidermal cell shapes were observed. These accessions were found to exhibit high degree of heterogeneity in their trichome features. Ten types of trichomes were observed: unicellular, glandular peltate, capitate glandular, long unbranched uniseriate, short unbranched uniseriate, scale, multicellular, multiseriate capitate glandular, branched uniseriate and stallate trichomes. The most frequent trichome type is short-unbranched uniseriate, followed by long-unbranched uniseriate (72.73% and 72.5%) respectively. The least frequent was multiseriate capitate glandular (11.5%). The high variation in trichome types and density coupled with the stomatal complex types suggest that these varieties of S. indicum probably have the capacity to conserve water. Furthermore, the leaf micromorphological features varied from one accession to another, hence, are found to be good diagnostic and additional tool in identification as well as nomenclature of the accessions of S. indicum.

Keywords: Sesamum indicum, stomata, trichomes, epidermal cells, taxonomy

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93 Multiobjective Optimization of Wastwater Treatment by Electrochemical Process

Authors: Malek Bendjaballah, Hacina Saidi, Sarra Hamidoud

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The aim of this study is to model and optimize the performance of a new electrocoagulation (E.C) process for the treatment of wastewater as well as the energy consumption in order to extrapolate it to the industrial scale. Through judicious application of an experimental design (DOE), it has been possible to evaluate the individual effects and interactions that have a significant influence on both objective functions (maximizing efficiency and minimizing energy consumption) by using aluminum electrodes as sacrificial anode. Preliminary experiments have shown that the pH of the medium, the applied potential and the treatment time with E.C are the main parameters. A factorial design 33 has been adopted to model performance and energy consumption. Under optimal conditions, the pollution reduction efficiency is 93%, combined with a minimum energy consumption of 2.60.10-3 kWh / mg-COD. The potential or current applied and the processing time and their interaction were the most influential parameters in the mathematical models obtained. The results of the modeling were also correlated with the experimental ones. The results offer promising opportunities to develop a clean process and inexpensive technology to eliminate or reduce wastewater,

Keywords: electrocoagulation, green process, experimental design, optimization

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92 Moderating Effect of Owner's Influence on the Relationship between the Probability of Client Failure and Going Concern Opinion Issuance

Authors: Mohammad Noor Hisham Osman, Ahmed Razman Abdul Latiff, Zaidi Mat Daud, Zulkarnain Muhamad Sori

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The problem that Malaysian auditors do not issue going concern opinion (GC opinion) to seriously financially distressed companies is still a pressing issue. Policy makers, particularly the Financial Statement Review Committee (FSRC) of Malaysian Institute of Accountant, have raised this issue as early as in 2009. Similar problem happened in the US, UK, and many developing countries. It is important for auditors to issue GC opinion properly because such opinion is one signal about the viability of a company much needed by stakeholders. There are at least two unanswered questions or research gaps in the literature on determinants of GC opinion. Firstly, is client’s probability of failure associated with GC opinion issuance? Secondly, to what extent influential owners (management, family, and institution) moderate the association between client probability of failure and GC opinion issuance. The objective of this study is, therefore, twofold; (1) To examine the extent of the relationship between the probability of client failure and the issuance of GC opinion and (2) To examine the level of management, family, and institutional ownerships moderate the association between client probability of failure and the issuance of GC opinion. This study is quantitative in nature, and the sources of data are secondary (mainly company’s annual reports). A total of four hypotheses have been developed and tested on data accumulated from annual reports of seriously financially distressed Malaysian public listed companies. Data from 2006 to 2012 on a sample of 644 observations have been analyzed using panel logistic regression. It is found that certainty (rather than probability) of client failure affects the issuance of GC opinion. In addition, it is found that only the level of family ownership does positively moderate the relationship between client probability of failure and GC opinion issuance. This study is a contribution to auditing literature as its findings can enhance our understanding about audit quality; particularly on the variables that are associated with the issuance of GC opinion. The findings of this study shed light on the roles family owners in GC opinion issuance process, and this would open ways for the researcher to suggest measures that can be used to tackle the problem of auditors do not want to issue GC opinion to financially distressed clients. The measures to be suggested can be useful to policy makers in formulating future promulgations.

Keywords: audit quality, auditing, auditor characteristics, going concern opinion, Malaysia

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91 Populism and National Unity: A Discourse Analysis of Poverty Eradication Strategies of Three Malaysian Prime Ministers

Authors: Khairil Ahmad, Jenny Gryzelius, Mohd Helmi Mohd Sobri

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With the waning support for centrist ‘third-way’ politics across the Western world, there has been an increase in political parties and individual candidates relying on populist political discourse and rhetoric in order to capitalize on the sense of frustration apparent within the electorate. What is of note is the divergence in the discourses employed. On the one hand, there is a polarization between a growing wave of populist right-wing parties and politicians, employing a mixture of economic populism with divisive nationalistic ideals such as restricted immigration, for example, the UK’s UKIP and Donald Trump in the US. On the other hand, there are resurgent, often grassroots-led, left-wing movements and politicians, such as Podemos in Spain and Jeremy Corbyn in the UK, focusing on anti-austerity measures and inclusive policies. In general, the concept of populism is often ascribed in a pejorative way. This is despite the success of populist left-wing governments across Latin America in recent times, especially in terms of reducing poverty. Nonetheless, recently, scholars such as Ernesto Laclau have tried to rethink populism as a social scientific concept which is essential in helping us make sense of contemporary political articulations. Using Laclau’s framework, this paper seeks to analyze poverty reduction policies in different iterations in the context of the tenures of three Prime Ministers of Malaysia. The first is Abdul Razak Hussein’s New Economic Policy, which focused on uplifting the economic position of Malaysia’s majority Malay population. The second is Mahathir Mohamad’s state-led neo-liberalization of the Malaysian economy, which focused on the creation of a core group of crony elites in order to spearhead economic development. The third is current Prime Minister Najib Razak’s targeted poverty eradication strategy through a focused program which directly provides benefits to recipients such as through direct cash transfers. The paper employs a discursive approach to trace elements of populism in these cases and highlight instances of how their strategies are articulated in ways that seek to appeal towards particular visions of national unity.

Keywords: discourse analysis, Malaysia, populism, poverty eradication

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90 Synthesis and Characterization of LiCoO2 Cathode Material by Sol-Gel Method

Authors: Nur Azilina Abdul Aziz, Tuti Katrina Abdullah, Ahmad Azmin Mohamad

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Lithium-transition metals and some of their oxides, such as LiCoO2, LiMn2O2, LiFePO4, and LiNiO2 have been used as cathode materials in high performance lithium-ion rechargeable batteries. Among the cathode materials, LiCoO2 has potential to been widely used as a lithium-ion battery because of its layered crystalline structure, good capacity, high cell voltage, high specific energy density, high power rate, low self-discharge, and excellent cycle life. This cathode material has been widely used in commercial lithium-ion batteries due to its low irreversible capacity loss and good cycling performance. However, there are several problems that interfere with the production of material that has good electrochemical properties, including the crystallinity, the average particle size and particle size distribution. In recent years, synthesis of nanoparticles has been intensively investigated. Powders prepared by the traditional solid-state reaction have a large particle size and broad size distribution. On the other hand, solution method can reduce the particle size to nanometer range and control the particle size distribution. In this study, LiCoO2 was synthesized using the sol–gel preparation method, which Lithium acetate and Cobalt acetate were used as reactants. The stoichiometric amounts of the reactants were dissolved in deionized water. The solutions were stirred for 30 hours using magnetic stirrer, followed by heating at 80°C under vigorous stirring until a viscous gel was formed. The as-formed gel was calcined at 700°C for 7 h under a room atmosphere. The structural and morphological analysis of LiCoO2 was characterized using X-ray diffraction and Scanning electron microscopy. The diffraction pattern of material can be indexed based on the α-NaFeO2 structure. The clear splitting of the hexagonal doublet of (006)/(102) and (108)/(110) in this patterns indicates materials are formed in a well-ordered hexagonal structure. No impurity phase can be seen in this range probably due to the homogeneous mixing of the cations in the precursor. Furthermore, SEM micrograph of the LiCoO2 shows the particle size distribution is almost uniform while particle size is between 0.3-0.5 microns. In conclusion, LiCoO2 powder was successfully synthesized using the sol–gel method. LiCoO2 showed a hexagonal crystal structure. The sample has been prepared clearly indicate the pure phase of LiCoO2. Meanwhile, the morphology of the sample showed that the particle size and size distribution of particles is almost uniform.

Keywords: cathode material, LiCoO2, lithium-ion rechargeable batteries, Sol-Gel method

Procedia PDF Downloads 337